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mm mem mli vi hoa diii trong Nghi fioh !i1/20IO/ND-CP:
[ ^ Uy nhiem lap hoa ddn ban hang
Dieu 19 Nghj djnh 51/2010/ND-CP ngay 14/5/2010 cua Chinh phii ve hoa don ban hang hoa, cung iing djch vu cd quy dinh mdi ve viec uy nhiem lap hoa don. Viec uy nhiem lap hoa don se tao thuan loi cho doanh nghiep da dang hoa phuong thuc ban hang, md rdng pham vi kinh doanh ma khdng nhat thiet phai td chuc kinh doanh d ndi ban hang. Viec nay hoan toan phu hop vdi xu the dung ngudn luc ben ngoai phuc vu kinh doanh trong giai doan toan cau hien nay.
Cac phuang thufc ban hang gian tiep va su dap ung nguyen
tac ban hang phai lap hoa don Luat Thuang mai ban hanh nam 2005 da md rdng cac hinh thuc mua ban hang hoa, djch vy, phu hgp vdi yeu clu cua hdi nhap kinh te' qud'c te. Ben canh elc phuong thdc ban hang hoa, djch vy truyen thdng theo hinh thdc tryc tie'p, Luat Thuong mai cdn quy djnh nhieu hinh thdc ban hang hoa ra nude ngoai va trong ndi dia thdng qua nhieu hinh thye gian tie'p, khdng cd mat ngudi ban. Dd'i vdi hoat ddng gia cdng xuat khlu, uy thac xuat khau dugc thye hien rdng rai va ban hang hoa, djch vy qua mang da phIt sinh. Trong ndi dia, nhieu hinh thue ban hang gian tiep nhu: ban hang hoa qua sd giao djch; cung dng hang hoa, djch vy td ben ngoai Viet Nam khdng thdng qua CO sd thudng tru hay dai dien thuang mai; cac hinh thuc trung gian cung dugc quy djnh tai Luat Thuang mai nhu: dai dien cho thuang nhan; mdi gidi thuong mai; uy thac mua ban hang hda;
dai ly thuang mai; gia cdng trong thuang mai; dau gia hang hoa;
da'u thIu hang hoa, cho thue; djch vy logistics...
Tat ca nhung hinh thdc ban hang gian tiep cd mdt dac didm la, ngudi ban khdng tryc tie'p ban hang hoac giao hang ma thye hien thdng qua dai dien cua minh.
^ TS N G U Y I N X U A N S O N Nghj djnh 51 quy djnh: Khi ban hang hoa, djch vy, ngudi ban phai lap hoa dan, ghi dly du cae cac chi tieu cin thie't. Trong didu kien kinh te' thj trudng, ngudi ban cin phai md rdng mang ludi phan phdi de dua hang hoa, djch vu den tay ngudi tieu dung. Tuy nhien, ngoai viec su dung mang ludi ndi bd de kinh doanh, cac doanh nghiep eung eIn phai su dung cac phuang thuc ban hang gian tiep de tiet giam chi phi, dap dng yeu clu thj trudng trong tinh hinh mdi.
Theo nguyen tic ban hang phai lap hol don thi khi su dyng cac phuang thye ban hang giln tiep, ngudi ban phai lap hoa dan giao cho khach hang. Ben canh dd, trong thye te ddi sdng xa hdi, khdng phai mgi ngudi ban deu cd du didu kien lap hoa don giao cho ngudi mua khi ban hang hol, djch vy. Dd la td chyc, ca nhan khdng kinh doanh; nhung ngudi trye tiep san xuat hang hoa ban ra nhu ndng dan, ngu dan, diem dan...
Theo quy dinh hien hanh, dd'i vdi cac trudng hgp nay khi ban hang hoa, djch vu cho co sd kinh doanh neu cd nhu cau ve hoa dan thi phai lam thu tyc ke khai vdi ca quan thue de dugc cap hoa dan le.
Trong thye te, viec nay rat phdc tap va phien hi, dS phat sinh tieu eye. Do dd, Nghj djnh mdi da dieu ehinh dd'i vdi cac trudng hgp mua hang ndng, lam, thuy, hai san tryc tiep tit ngudi dan, dugc su dyng
DN tir in lioa don va tir diju tracli nliiem trirac ptiap
hoa dan mua hang de lap trong giai doan diu, sau dd dugc thay blng viec lap bang ke cua ngudi mua, dam bao nguyen tic hang hoa mua vao cd xult xd hgp phap.
Uy nhiem lap hoa don, da dang hoa phuong thurc ban
hang, va thanh toan djch vu Theo quy djnh tai Nghj djnh 51, ngoai trii trudng hgp ban hang hoa, djch vy dugc co quan thue' elp hol don le, cae trudng hgp ban hang cua ngudi khdng kinh doanh cdn lai ddu khd dap dng nguyen tic ban hang hoa, dich vu phai lap hoa don. Ching han, ngan hang huy ddng tien gdi ciia khach hang, ve nguyen tic ngudi gui tien phai lap hol don eho ngudi su dyng tien la ngan hang.
Tuy nhien, ngudi gdi tien khdng phai la so sd kinh doanh thi khdng the ed hoa dan dd lap va giao cho ngudi mua. Mudn cd hoa don thi ngudi gui tien phai den co quan thue de nghj e l p h o l don le.
Nhung dieu nay la khdng khi thi, gay tdn kem cho xa hdi.
De giai quyet nhung bit cap nay, Dieu 19 Nghi djnh 51 quy djnh:
" 1 . To chdc, ea nhan cd uy nhiem ban hang hol, djch vy cho td chuc ca nhan khic, dugc iiy nhiem viec lap hoa dan cho td chdc, ea nhan nhan uy nhiem khi ban hang hoa, djch vy. (2) Viec
10 I Thue Nha Niidc • so 25 (287) - K Y 1/7/2010
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uy nhiem lap hoa don cho ngudi mua hoac ben thd ba thye hien theo quy djnh cua Bd Tai chinh.
(3) Viec uy nhiem lap hoa don phai dugc the hien blng van ban giua ngudi uy nhiem va ngudi nhan uy nhiem. (4) To chdc, ca nhan uy nhiem lap hoa dan chju trach nhiem ve viee tao, phat hanh va su dung hoa don theo quy djnh tai Nghj djnh nay."
Vi vay, cac ngan hang khi huy ddng tien gui, phai dua vao dieu le hoac quy che've viec: ngudi gui se uy nhiem ngan hang lap hoa don cho giao djch tien gui ngan hang thay cho ngudi gui. Cae chiing td giri tidn se dugc ngan hang nghien cuu, bd sung cac ndi dung de trd thanh mdt loai hoa dan eua ngudi giri uy nhiem cho ngan hang lap.
Va nhu vay khi gui tien vao ngan hang, ngan hang se lap hoa dan thay cho ngudi gui tien thdng qua chiitig td gui tien. Neu ngan hang chap thuan lap hol don thay cho ngudi gui tien thi chdng ty gui tien se dugc xem la hoa dan cua ngudi gui dugc lap mdt each hgp phap va dugc su dyng cho viee hach toan ke toan, khai thue' hoac thanh toan vdn ngan sleh. Ngugc lai, nhung chdng td tien gui khdng dim bio la hoa don uy quydn eua ben ban se khdng dugc xem la chdng td hgp le.
van ban vd viec thoa thuan uy
nhiem lap hoa dan giua ngudi mua, ngudi ban ed the the hien dudi hinh thye didu le mua hang hoac didu le gui tien ma ben mua dua ra. Viec ben ban sau khi dgc dieu le mua hIng hoac dieu le gdi tien do ben mua ban hanh ma vln tien hanh ban hang hoa, djch vy hoac gui tidn thi dugc xem la sy chap thuan dieu le va duang nhien cac quy dinh ve uy nhiem lap hoa dan va quy djnh khac cd trong didu le phai dugc thye hien. Tuang ty, cac hoat dgng thu mua ndng, lam, thuy, hai san se dugc lap hoa dan dly du thdng qua hinh thye ngudi mua lap hoa dan uy quydn thay cho ngudi ban, trong dieu kien giua hai ben cd van ban cam ket rd rang.
Theo quy djnh mdi, ngudi ban hang hoa, dich vu cd the uy nhiem viee lap hoa don cho ngudi nhan ban hang cua minh cho khach hang. Ngudi ban hang cung cd the uy nhiem lap hoa dan cho ngudi mua hang trong cac trudng hgp ngudi ban hang khdng the cd hoa don de lap va giao cho ngudi mua hang. Trudng hgp ngudi cd djch vy cung d p cho ngudi mua nhung yeu cau ngudi mua thanh toan qua mdt ben thu ba thi khi nop tidn djch vy, ngudi mua se dugc ben thd ba thya uy nhiem cua ngudi cung dng djch vu lap hoa don giao cho ngudi mua djch vy khi thu tien. Van dung nhirng quy djnh nay, tit ea cac trudng hgp ban hang neu tren deu ed the lap hoa don theo dung quy djnh cua phap luat de dam bao nguyen tic ban hang hoa, djch vu phai lap hoa dan.
Uy nhiem lap hoa dan theo tinh thin eua Nghj dinh 51 tuy khdng phai la mdt phuong thuc mdi tren the' gidi, nhung vdi Viet Nam neu thye hien tdt se tao dieu kien thuan lgi dd cac don vj kinh doanh cd the vuan tdi nhung thj trudng tiem nang blng cae phuong thdc ban hang gian tiep cung cac phuong thdc thanh toan linh hoat hon dap dng dugc yeu clu ddi mdi ve toan clu hoa •
Nghien CHU-Trao ddi
s o 25 (287) • <.Y 1/7/2010
Lam th6 nao thu hep..
Tiep theo trang 9
nop thira thi dygc ngan sach hoan tra lai, hoac dyoc phep bu trir, gilm bdt cac thu tuc khdng can thie't. Ngudn hoan tra thue'TNCN duge lay td ngan sach cung tren CO sd sd dung ngudn khlu trd da tam nop vao ngan sach va hang nam cd sy didu ehinh tang hoac giam sd thu thue TNCN cua nam tie'p theo. Vdi dao ly cua viec hoan tra thue' TNCN, hoan toan khac ve mat ban chit va khdng cd quy hoan thue rieng nhu thue GTGT, cho nen viec hoan tra thue mang tinh trye tiep, lly so nop thya cua chinh ngudi nop thue' da nop tra cho trudng hgp dugc hoan lai.
Do vay, van de dat ra la so thu thue TNCN hang nam duge xac djnh sau khi da ed quydt toan thue. Sd tam nop theo kha'u trd mdi chi diing lai d eon so tam nop vao ngan sach ma trong dd cd yeu td chiem dyng eua Nha nude dd'i vdi nhiing ngudi chua de'n mdc phai nop thue. Cho nen, de danh gia dung ket qua quan ly thue, dy toan thu hang nam cua thue TNCN nhlm dieu hanh ngan sach mdt each phu hgp, thi thu cua ngan sach phai tinh de'n sd da dieu chinh sau khi da quyet toan thue TNCN.
Trong thye te, mdi nam dau thye hien quyet toan thue' TNCN da phat sinh nhidu khd khan eho ca CO quan thue va ngudi ndp thue', ma vln de phien ha nhat vln la dd'i tucmg thude dien phai quye't toan thue phat sinh qua nhieu, trong khi dd hg ehua den mdc ndp thue'. Vi vay, vln dd dat ra cho ca quan thue' trong cai each sip tdi vln ndng bdng. Theo dd, eIn cd giai phap thu hep dien quye't toan thue' TNCN, giam ehi phi khdng can thiet va tao dieu kien thuan lgi eho ngudi nop thue thye hien tdt nghia vu vdi ngan sleh nha nude •
Thue Nha NK6C I l l
