HOA DON DIEN TU^ VA NHCTNG VAN DE CO LIEN QUAN
• KIEU THI TUAN
TOM TAT:
Hoa dcm di8n tu la giai phap t6i mi cho cac doanh nghi?p trong thai dai cong nghe. No dang ngay cang duac hoan thi^n va hien dai hoa, mang lai nhieu l(?i ich cho ngucri su dyng.
Vi$c trien khai rong rai hinh thurc hoa dan nay dugc ky vpng se han che phSn nao viec sii dung hoa dcm bSt hop phap, dem lai mpt moi truang kinh doanh hien dai va minh b^ch.
Trong n6i dung bai vi8t, tac gia di cap d6n mpt s6 vdn di lien quan den hoa don di?n tu, lp trinh dp dung tai Vi8t Nam va nhung k8t qua dat dupe.
Tir khda: Giai phap toi uu, hoa dcm dien tir, lgi ich, lp trinh ap dung.
1. Giolthifu
Hoa don la chirng tir do ngucri ban lap, ghi nhan thong tin ban hang hoa, dich vu theo quy dinh cua phap luat. Hoa dcm la chimg tir xac nhan quan he mua - ban, trao doi hang hoa, dich vu, thanh toan, quyet toan tai chinh, xac dinh chi phi hop Iy khi tinh thue thu nhap doanh nghiep va cac van de khac theo quy dinh cua phap luat. Hoa dcm khong phai la chimg tir ke toan thong thucmg ma la chung tir "goc" co gia trj phap Iy cao. Thong qua hoa dcm, doanh nghiep de dang hach toan duoc cac luong hang hoa, dich vu cung nhu su van dpng ciia cac luong tien, von trong kinh doanh; xac dinh dung ket qua kinh doanh, lai, 16 ciia doanh nghiep; thuc hien tot cac quy dinh ciia Luat Thue va lam tron nghTa vu voi Nha nuac.
Tuy nhien, thuc te hien nay cho thay, mpt so doanh nghiep dang co nhung sai pham khi sir dung hoa dcm, vi du nhu: Ban hang khong lap hoa dcm; khong ke khai doanh thu; khSng ghi day dii hoac ghi sai cac yeu to tren hoa dcm nhu dia chi, ma so thue...
Nhirng sai pham tren lam cho viec quan ly thue gap rai nhieu kho khan. Nam 2010, Chinh phii ban hanh Nghi dinh so 51 da co quy dinh ve hoa dcm dien tu.
Viec bo sung hinh thiic hoa don nay c6 y nghia quan trpng tao ca sa phap ly de cac doanh nghiep hien dai
hoa cong tac quan tri doanh nghiep va phii hpp vai sir phat trien ciia xa hpi.
Trong npi dung bai viet nay, tac gia ban ve nhirng thuan lai ciia viec ap dung hoa dcm di?n tir, lp trinh ap dung tai Viet Nam va cac van de doanh nghiap can chuan bi truac thai han b^t bupc su dung hoa dan dien tir.
2. Hoa don di§n tir v^ nhirng loi ich ciia vifc su*
dung hoa dffn dien tu 2.1. Khdi niem hda don dien tu-
Theo Thong tu s6 32/2011/TT-BTC ngay 14/3/2011 hudng dSn ve phat hanh, khoi tao va su dung hoa dan dien tu ban hang, cung ung dich vy:
"Hoa dan dien tir la tap hop cac thong diep diJ lieu dien tu ve ban hang hoa; cung ung dich vu;
duac khai tao, lap, giri, nhan, luu tru va quan ly bSng phucmg tien dien tir.".
Hoa dcm dien tir gom cac loai: hoa dcm xudt khau;
hoa dan gia tri gia tang; hoa dan ban hang; hoa don khac gdm; tem, ve, the, phieu thu ti^n bao hi6m...;
phi6u thu tiln cuac van chuyen hang khong, chung tir thu cuac phi van tai quoc te. chirnj? lu thu phi dich vu ngan hang.... hinh thirc \a npi dun.,' -i.c lap theo
KETOAN-KIEM TOAN
thong le quoc te va cac quy dinh ciia phap luat co hen quan.
Hoa dan dien tii' dam bao nguyen tac: xac dinh duac so hoa dan theo nguyen tac lien tue va trinh tu thai gian, m6i so hoa dan dam bao chi dupe lap va su dung mpt lan duy nhat.
2.2. Nhimg loi ich ciia viec sir dung boa don di^n tit
Thii nhdl, vai doanh nghiep khi sir dung hoa dan di§n tit CO mpt so lai ich sau day:
- Tiet kiem chi phi, tiet kiem thai gian, dam bao an toan, tien lai va quan ly de dang: Viec sir dung hoa dan dien tu giup doanh nghiep tiet kiem chi phi nhu:
tiet kiem chi phi mua hoa don, chi phi van chuyen giam; giam chi phi lien quan den quy trinh phat hanh hoa don; khong mat thai gian cho dpi hoa dcm - vi ke toan chi mat tir 3-5s de xuat hoa dcm va khach hang nhan dupe ngay sau do; khong mat khong gian de tien hanh luu trir hoa don nhu hoa dan giay; giam cac chi phi lien quan den viec tranh chap hoa dan;
viec luu tru hoa dan an toan, bao mat han, khong lo chay, mat hay hong hoa dcm va doanh nghiep c6 the tien hanh luu tru vinh vien; doanh nghiep quan ly va theo doi hoa don mpt each dl dang va tien lai do co the lap, tra ciru hoa don mpi liic, mpi nai tren mpi thiet bi dien thoai va may tinh, do do, giiip cong viec ciia ke toan nhanh chong va hieu qua hem,
- Doanh nghiep tuan thii cac thii tue hanh chinh thue de dang hon, tiet kiem han: khi doanh nghiep sir dung hoa don dien tu thi cac thu tue hanh chinh thue cung duoc thuc hien dien tii. Doanh nghiep khong can phai dang ky mau hoa dan dien tii, khong can giri bao cao tinh hinh sir dung hoa dcm - vi phan mem tao hoa dan dien tir cho phep tu xac dinh so lupng hoa don dien tir sir dung. Viec su dung hoa dan dien tu giiip doanh nghiep giam bdt thdi gian lap td khai thue GTGT - vi phan mem tao hoa don tu dong lien ket chuyen so Heu vao td khai thue gia tri gia tang (tich hop hoa dan dien tir vdi phan mem ke toan).
- Khi doanh nghiep su dung hoa don dien tu thi doanh nghiep mua, ngudi mua (gpi chung la khach hang) se thay "yen tam" hon, do hp co the kiem tra dupe cac thong tin cua nha cung cap tren he thong cua CO quan thue, han che dupe tinh trang hoa dan gia. hda don bdt hop phap....
Thir hai, doi vdi cac co quan quan ly Khi cac doanh nghiep su dung hoa don dien tii, Tong cue Thue se c6 he thong ca sd du lieu day du ve hoa dan de phuc vu cho viec thanh, kiem tra thue va phan tich riii ro ve thue ciia cac doanh nghiep. Khong nhirng vay, no con giiip han che dupe viec xuat hoa dan ciia cac doanh nghiep bo tron, mat tich do khi can bp thue nhap thong tin ve cac doanh nghiep nay thi phan mem se tu dpng dimg khong cho phep xuat hoa don; va giam thdi gian, thu tue hanh chinh khi cac ca quan quan ly khac ciia Nha nude can kiem tra doi chieu hoa dcm.
Thir ba, doi vdi xa hpi. Viec cac doanh nghiep sii dung hoa don dien tir se khac phuc dupe tinh trang sir dung hoa dcm bat hpp phap, hoa dan khong,...
guip bao ve lai ich hap phap ciia ngudi tieu diing, eiia khach hang do hp dupe sir dung cac hang hoa CO nguon goc, xuat xir ro rang; cac giao dich dupe thuc hien minh bach; tao moi trudng kinh doanh lanh manh cho cac doanh nghiep; hoan thien chuang trinh thuang mai dien tir, ban hang qua mang. giao hoa dan qua mang,...
3. Tinh hinh «.ii dung hoa don d mot so nirdc tren th§ gidi va bai hoc eho Vi^t Nam
Viec ap dung hoa don dien tu hong ban hang, cung ung dich vu da va dang dupe thuc hien tai nhieu qu6e gia tren the gidi. Theo bao cao kinh nghiem quoc te ve ap dung hoa dan dien tu nam 2017 eiia T6ng cue Thue, viec su dung hoa dan dien tu eua mpt so nude cu the nhu sau:
- Lien minh chau Au la mot trong nhung noi ap dung hoa dan dien tu sdm, tuy nhien ty le ap dung hoa don dien tir giSa cac quoe gia thanh vien lai eo su kliae biet. Cac nude tien phong thuc hien hoa dan dien tir la Thuy Dien, Dan Mach, Phan Lan... Mot so nude khac d chau Au da su dung hoa dan dien tir tai cae doanh nghiep cua hp ngay ca khi eong dong chau Au chua ap dung viec sir dung nay mot each rpng rai.
Tir nam 2002, Uy ban chau Au da thuc hien mue tieu sir dung hoa don dien ni trong Ke hoach Hanh dpng chau Au va sau do trien khai trong Nhom Chuyen gia Uy ban chau Au nhSm muc tieu phat trien Ca cau td chirc Hoa dcm dien tu tai chau Au (EEl) giai doan 2008 - 2009. Nam 2014. Lien minh chau Au da ban hanh mot s6 chi thi \ eu cau cac co quan chinh quyen
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d 28 quoc gia thanh vien sir dung hoa dan dien tir trong giao dieh giira doanh nghiep va Chinh phu.
- Tai chau A, d Singapore, Chinh phii nude nay da dua hoa don dien tu vao trien khai tir nam 2003. Nam 2008, Chinh phii da yeu eau eac doanh nghiep cung cap hang hoa, dich vu cho Chinh phu bat bupc phai diing hoa don dien tir. Cac doanh nghiep tai dat nude nay cung da va dang sir dung rpng rai hinh thirc nay.
- 6 Han Quoc, nam 2008, ca quan thue thiet lap to cong tac nghien ciin trien khai hoa don dien tir, va den nam 2011, cac doanh nghiep co tu each phap nhan bat bupc phai tham gia. Nam 2012, caeca nhan kinh doanh co doanh thu Idn han 20 ty VND (1 trieu KRW)/nam bat buoc phai phat hanh hoa don thue dien tu. Den nam 2014, md rpng viee bat bupc phat hanh hoa dan thue dien tu tdi ca nhan co doanh thu Idn hon 5,7 ty VND (300.000 KRW).
- Tai Dai Loan, hoa don dien tir dupe ap dung thi diem vao nam 2000 tai Trung tam DU lieu va dupe ap dung rpng rai tir nam 2006. Mpt dau tau kinh te khac ciia chau A la Trung Quoc dang trong lp trinh xay dung nganh thue dien tir theo chien liroc so hoa quoc gia,
- O cac nuoc My La tinh, Mexico cung la mot quoc gia ap dung rpng rai hoa don dien tu. Nam 2010, mo hinh xuat hoa dan dien tu qua Internet (CFDl) dupe cong bo. Nam 2011, cac cong ty co doanh thu Idn hem 4 trieu peso phai ap dung CFDL Nam 2014, Mexico tnen khai bat bupc ap dung CFDI vdi cac cong ty CO doanh thu tir 250,000 peso trd Ien.
Nhu vay eo the thay, ngay ca cac nude co nen kinh te va cong nghe phat trien, hoa don dien tir ciing khong dupe trien khai dong loat eho mpi doi tupng hay mpi loai hinh doanh nghiep. Qua do, eo the nit ra nhirng kinh nghiem cho lp trinh ap dung tai Viet Nam nhu sau.
Thir nhdt, can yeu cau doanh nghiep. ngudi dan, CO quan to chiic lien quan tiep nhan thong tin ve hoa don dien tir mpt each day du, tudng tan nhat, Tir do.
tac dpng vao tam Iy de thay doi nhan thirc eua xa hpi doi vdi hoa dan dien tir. Trong thdi gian nay eo the lua chon. ehi djnh mpt so doanh nghiep ap dung thi diem hoa don dien tir.
Thir hai. ca quan quan Iy nh;i nude, cu the la
Tong cue Thul, cin xay dung ha rang ky thuat (xay dung Trung tam dir lieu tai Tong cue Thue de tiep nhan thong tin, du lieu vl hoa don dien tir ciia doanh nghiep giri din) dam bao kit noi de nep nhan thong tin ve hda dan dien tii tir doanh nghiep. Co sd du lieu nay se giiip ca quan thul quan ly chat che doanh thu, thue dau ra ciia cac doanh nghiep ban hang; viec ke khai khau trir thue dau vao ciia eae doanh nghiep mua hang, dong vai tro quan trpng trong quan Iy thue. Dong thdi, ciing can xay dirng cae website ho trp cac doanh nghiep trong viec lap hoa dan dien tir,...
Thd ba, lien tue tiep nhan va hoan thien nhirng han che, bat cap ciia chinh sach do mdi dupe ban hanh.
Viec thuc hien trien khai theo 16 trinh se giiip co quan quan ly phat hien va khac phuc nhirng vudng mac de siia doi mot each hoan thien va triet de han.
4. Lg trinh ap dung hoa dffn di?n tir tai Vift Nam
Nam 2010, Chinh phii ban hanh Nghi djnh so 51/2010/ND-CP ngay 14/5/2010 quy dmh vl hoa dan ban hang hoa, dich vu vdi npi dung ca ban la phat hanh, sir dung hoa don giay nhung da co quy dinh ve hoa dan dien tir (Dieu 7, Nghi dinh nay) - viec bo sung hinh thue hoa don nay phii hpp vdi sy phat trien cita xa hpi.
Ngay 14/3/20! 1, Bp Tai chinh ban hanh Thong tu s6 32/201I/TT-BTC hudng dan vl khdi tao, phat hanh va sir dung hoa don dien tu ban hang hoa, cung ling dieh vu.
Ngay 23/6/2015, Bp Tai chinh ban hanh Quyet dinh so 1209/QD-BTC ve viec thi diem sii dung hoa don dien tir co ma xac thuc eiia co quan thue, kem theo do la co cac quy dinh ve viec thi diem nay. Quy dinh nay hudng dan ve viec tao, phat hanh, sir dyng, quan Iy hoa don dien ni co ma xac thuc ciia ca quan thue khi ban hang hoa, cung ung dich vu doi vdi cac doanh nghiep, ca quan thue thuc hien thi dilm.
Ngay 14/12/2016, Bp Tai chinh ban hanh Quylt dinh s6 2660/QD-BTC vl viec gia han thdi gian thyc hi?n Quylt dinh s6 1209 QD-BCT ngay 23 06,2015.
Ngay 12/09/2018. Chinh phii da h.,,, hanh Nghj dinhs6 II9/20I8/ND-CP. day lahani' , , - , phap ly
KETOAN-KIEM TOAN
Hinh 7: Tom tat 16 trinh ap dung hoa den dien tCl tqi Viet Nam
Thi diem tai mgt so DN a Ha Noi TPHCM
2015
Ha Noi, TP HCM va cac do thi Icm bit bupc su dyng
2019
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CP dua quy dinh v6 hoa don di?n tit
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DNmcfi thanh lap, hit hoa dcm gidy thi phai SII dung
711/2020
TdtcicdcDNbit bupc sii diing hoa dan di?n tu
Nguon • Tong hap theo cdc vdn bdn phdp ludt
quan trpng trong viec trien khai hoa dan dien tir.
Theo Nghi dinh nay, thdi ban bat bupc cac doanh nghiep, to chuc kinh te, ho, ca nhan kinh doanh hoan tat chuyen doi sang hoa don dien tir da dupe an dinh la ngay 1/11/2020. Tong cue Thue, cae Cue va Chi eye Thue d cac dja phuang deu da va dang tnen khai nhieu hoat dpng tuyen truyen, ho tro doanh nghiep, to chuc kinh te de hoan thanh muc tieu tren.
Ngay 30/9/2019, Bp Tai chinh chinh thirc ban hanh Thong tu so 68/2019/TT-BTC hudng dan thuc hien mpt s6 dilu ciia Nghi dinh s6 119/2018/ND-CP ngay 12/9/2018 ciia Chinh phii quy dinh ve hoa dcm dien tii khi ban hang hoa, eung cap dich vu. Theo do, 100% doanh nghiep, to chuc, ca nhan, hp, ca nhan kinh doanh van bat bupc trien khai hoa don dien tir theo 16 trinh da dupe quy dinh tai Nghi dinh s6 119/2018/ND-CP, han eu6i vao ngay 01/11/2020.
Co the thay, qua trinh trien khai su dung hoa don dien tii' tai Viet Nam theo lp trinh kha dai va phu hpfp vdi mo hinh ap dung hoa don dien tir ciia mpt so nude: Dau tien, do la dua khai niem va cac thong tin lien quan den hoa dan dien tir eho cac to chirc, ca nhan biet; trong thdi gian nay co quan thue xay dy:ng co sd ha tang dam bao ket noi, tiep nhan
va xir ly thong tin ve hoa don dien tu; cac Bp, ban nganh ban hanh cac ca che chinh sach phii hpp vdi tinh hinh phat trien va thue trang nen kinh te hien nay. Sau do, lira chpn mpt so doanh nghiep de trien khai thi diem hoa don dien tii; cac Bp, ban, nganh tiep tue thuc hien tuyen tmyen, c6 cac bien phap ho trp doanh nghiep de khuyen khich viec sir dung hoa don dien tir. Sau khi tnen khai thi diem, eae Bp, ban, nganh neu cac van de ton tai, han che phat sinh de kip thai sira doi bo sung hoan thien cac eo ehl chinh sach vi hoa don dien ni sao cho phii hpp vdi thue te hoat dpng kinh doanh cua doanh nghiep va yeu cau quan Iy,
5. Cac doanh nghifp can chuan bj gi tru'dc th(ri han b5t bupc sfr dung hoa don dien tir?
Chi con hon 6 thang nira se tdi thdi diem bat bupc sir dung hoa dcm dien tii, do do cac doanh nghiep nen chuSn bi eae dilu kien \ e co sd vat chat va con ngudi dl ap dyng hoa don dien tu khi ban hang hoa, cung ckp dich vu, Viec chuan bi ky ludng se giiip doanh nghiep tranh linh trang bi dpng hay riii ro cham tre dang ky hoa don dien xu.
Theo Dilu 6 Quylt djnh so 1209/QD-BTC ngay
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23/6/2015 de sir dyng hoa don dien tir, cac doanh nghiep can dap img nhirng dieu kien co ban sau day:
- Co ha tang ve cong nghe thong tin de luu trir va sir dung chimg tir dien tii nhu: co may tinh, co mang internet...
- Co phan mem hoa don dien tii: Doanh nghiep CO the tu xay dung phan mem hoa dan dien tu hoac sir dung phan mem hoa don dien tu do to chiic trung gian cung cap.
Sau do, de sir dyng duac hoa dan dien tii, doanh nghiep can:
- To chirc khdi tao hoa don dien tir: Trudc do, doanh nghiep phai ra quyet dinh ap dyng hoa don dien tii gui cho co quan thue quan Iy true tiep bang van ban giay hoac bang van ban dien tir giri thong qua cong thong tin dien tu ciia co quan thue va chiu trach nhiem ve quyet dinh nay.
- Phat hanh hoa don dien tir: Tnrdc khi sir dung hoa don dien tii, doanh nghiep phai Lap thong bao phat hanh hoa don dien tu giri co quan thue quan ly true tiep
- Ky so vao hoa don dien tu miiu \ .i gui hoa don dien ni mau (theo diing djnh dang gui cho ngudi mua) din co quan thul theo dudng dien tir.
- Dang ky chiing thu s6 di ky dien tu Uen hoa don va giao dich vdi co quan thue.
6. Kit luan
Cae doanh nghiep, td chirc kinh te, to chiic khac, hp, ca nhan trong thdi gian tdi can xem xet va chuan bi dieu kien thue te cua minh ve ha tang cong nghe thong tin, trinh dp su dung cong nghe thong tin; vi?c luu trir, su dyng chiing tir dien tir; chii ky so; kha nang chkp nhan sir dung hoa don dien tii ciia khach hang.., de tnen khai phat hanh hoa dcm dien tir thay cho hoa don giay. Dong thdi can ehuan bi mpt nguon nhan Iuc co chuyen mon tot, trinh dp tin hpc kha de CO the su dung hoa don dien tii mot each de dang va cuoi ciing la lua chpn "nha cung cap" hoa don dien til'. Ben eanh do, Tong cue Thue can to chiic nhieu hon cac buoi tap huan, ban hanh cae van ban phap luat de ho trp doanh nghiep thao gd nhiing kho khan ve chinh sach thul va hoan thien he thong quan ly thue dien tu"
TAI LIEU THAM KHAO:
1. Bp Tai chinh (2011), Thdng tu s6 32/2011/TT-BTC ngdy 14/3/2011 hu&ng dan vi khdi tgo. phdt hdnh. vd sir dung hda dan dien tu- bdn hdng hda, cung img dich vu.
2 Bp Tai chinh (2015), Quyet dmh s6 1209/QD-BTC ngdy 23/6/2015 vi viec thi diem sir dung hda dan di^n lu cd md xdc thuc ciia ca quan thue.
3. Bo Tai chinh (2016), Quyit dmh sd 2660/QD-BTC ngdy 14/12/2016 vi viec gia hgn thdi gian thuc hien Quyet dinh sd l209/QD-BCTngdy 23/6/2015
4. Bo Tai chinh (2019), Thong tusd 68/2019/TT-BTC ngdy 30/9/2019 hu&ng dan thuc hien mot s6 diiu cua Nghi dinh so 119/2018/ND-CP ngdy 12/9/2018 cua Chinh phu
5. Chinh phii (2010), Nghi dinh sd 51/2010/ND-CP ngdy 14/5/2010 quy dinh vi hda dan bdn hdng hda. dich vu.
6 Chinh phii (2018). Nghi dinh s6 119/2018/ND-CP ngdy 12/9/2018 quy dinh ve hda dcm dien tir khi bdn hdng hoa.
cung cdp dich vu.
1. Tong cue Thue (2017), Bdo cdo ddnh gid tdc dong ciia Nghi dinh sd 51/2010/ND-CP. \ghi dinh so 04/2014/
ND-CP
8. Ting cue Thul (2017), Bdo cdo tdng kit thuc hien \ghi dmh sd 51/2010/ND-CP Nghi dinh so 04/2014/\D-CP 9. Tong cue Thul (2017), Bdo cdo kmh nghiem quoc te vi dp dung hda dan dien tu
10. https//www.seeburger.com/piattbmi/e-invoicing/global-e-invoicing-regulations/
KETOAN-KIEM TOAN
Ng^y nhan bai: 11/3/2020
Ngay phan bien danh gi^ va su-a chija: 21/3/2020 Ngay chap nhan diing bai: 31/3/2020
Thong lin lac gid:
ThS. KIEU THI TUAN
Khoa K€ todn - Kiem toan, Hpc vien Ngan hang
E-INVOICE AND ITS RELATED ISSUES
• Master. KIEU THI TUAN
Faculty of Accounting and Audit, Banking Academy
ABSTRACT:
E-invoices are the optimal solution for businesses in the technology era. The e-invoices are being perfected and modernized, bringing many benifits to users. The widespread deployment of the e-invoices is expected to minimize the use of illegal invoices, creating a modem and transparent business environment. This ariicle is to addresses some issues about e-invoices, the e-invoices application roadmap in Viemam and achieved results related to e-invoices.
Keywords: Optimal solution, e-invoice, benefit, application roadmap
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