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Huong Dan Cach Ghi Hoa Don 121014082745 Phpapp02
Huong Dan Cach Ghi Hoa Don 121014082745 Phpapp02
Mu s
1- Ho n gi tr gia tng.
2- Ho n bn hng.
3- Ho n xut khu.
4- Ha n bn hng (dnh cho t chc, c nhn trong khu
phi thu quan).
5- Cc chng t c qun l nh ha n gm:
+ Phiu xut kho kim vn chuyn hng ha ni b;
+ Phiu xut kho gi bn hng i l.
01GTKT
02GTTT
06HDXK
07KPTQ
03XKNB
04HGDL
31
32
Ph lc 2
M HA N CA CC THU CC TNH, THNH PH
TRC THUC TRUNG NG PHT HNH
(Ban hnh km theo Thng t s 153/2010/TT-BTC
Ngy 28 thng 9 nm 2010 ca B Ti chnh)
Tnh, thnh ph
Tnh, thnh ph
01
H Ni
34
Bnh Thun
02
Hi Phng
35
Vng Tu
03
H Ch Minh
36
ng Nai
04
Nng
37
Bnh Dng
06
Nam nh
38
Bnh Phc
07
H Nam
39
Ty Ninh
08
Hi Dng
40
Qung Nam
09
Hng Yn
41
Bnh nh
10
Thi Bnh
42
Khnh Ho
11
Long An
43
Qung Ngi
12
Tin Giang
44
Ph Yn
13
Bn Tre
45
Ninh Thun
14
ng Thp
46
Thi Nguyn
15
Vnh Long
47
Bc Kn
16
An Giang
48
Cao Bng
17
Kin Giang
49
Lng Sn
18
Cn Th
50
Tuyn Quang
19
Bc Liu
51
H Giang
20
C Mau
52
Yn Bi
21
Tr Vinh
53
Lo Cai
22
Sc Trng
54
Ho Bnh
33
23
Bc Ninh
55
Sn La
24
Bc Giang
56
in Bin
25
Vnh Phc
57
Qung Ninh
26
Ph Th
58
Lm ng
27
Ninh Bnh
59
Gia Lai
28
Thanh Ho
60
k Lk
29
Ngh An
61
Kon Tum
30
H Tnh
62
Lai Chu
31
Qung Bnh
63
Hu Giang
32
Qung Tr
64
k Nng
33
Tha Thin - Hu
34
Ph lc 3
CC MU HA N, BNG BIU
(Ban hnh km theo Thng t s 153/2010/TT-BTC
Ngy 28 thng 9 nm 2010 ca B Ti chnh)
Mu s: 01GTKT3/001
HA N
GI TR GIA TNG
Lin 1: Lu
Ngythngnm 20.....
n v bn hng:.............................................................................................................
M s thu:......................................................................................................................
a ch:....................................................................S ti khon....................................
in thoi:.......................................................................................................................
H tn ngi mua hng...................................................................................................
Tn n v........................................................................................................................
M s thu:......................................................................................................................
a ch................................................................. ... S ti khon....................................
STT
Tn hng ha, dch v
n v tnh
S lng
n gi
1
2
3
4
5
K hiu: 01AA/11P
S:
0000001
Thnh tin
6=4x5
Ngi bn hng
(K, ng du, ghi r h, tn)
35
Mu s: 02GTTT3/001
HA N BN HNG
K hiu: 03AA/11P
Lin 1: Lu
S:
0000001
Ngythngnm 20.....
n v bn hng:................................................................................................................................................
MST:..................................................................................................................................................................
a ch:................................................................ S ti khon..........................................................................
in thoi:..................................
H tn ngi mua hng................................................................ ...... ....... .......................................................
Tn n v...........................................................................................................................................................
MST:...................................................................................................................................................................
a ch................................................................ S ti khon............................................................................
STT
Tn hng ha, dch v
n v tnh
S lng
n gi
Thnh tin
1
2
3
4
5
6=4x5
Ngi bn hng
(K, ng du, ghi r h, tn)
36
N NGH MUA HA N
Knh gi:
I. T chc, c nhn ngh mua ha n:
1. Tn t chc, c nhn (Ghi theo ng k thu):...
2. M s thu:...
3. a ch tr s chnh (Ghi theo ng k thu):.
4. a ch nhn thng bo thu (Ghi theo ng k thu):..
5. S in thoi lin h:...
+ C nh:.
+ Di ng:.
6. Ngi i din theo php lut (Ghi theo ng k thu):
7. Vn iu l (ghi theo s gp ):
8. S lng lao ng:..
9. Tn ngi mua ha n (i vi h kinh doanh th tn ngi mua ha n l ch h kinh
doanh, trng hp ch h y quyn cho ngi khc th phi km giy y quyn):.
S CMND ngi i mua ha n:..
Ngy cp:.......................................... Ni cp:...................................................................................
II. S lng ha n, chng t ngh mua:
ngh c quan thu bn ha n, chng t s dng theo s lng v loi nh sau:
S
T
T
Loi
ha n,
chng t
Tn u
k trc
S lng
mua k
trc
S dng trong k
S dng
Xa b
Mt
Hy
Cng
n v tnh: S
S lng
Cn
mua
cui k
k ny
c lp - T do - Hnh phc
, ngy thng nm 20
N NGH CP HA N L
Knh gi:
I. T chc, c nhn ngh cp l ha n:
1/ Tn t chc, c nhn:
2/ a ch:
S nh: ...Ng (ngch, xm)
ng ph (thn): .......................................................................................
Phng (x)..............................................................
Qun (huyn): Tnh (thnh ph): .
3/ S Quyt nh thnh lp t chc(nu c):
Cp ngy:........................................................... C quan cp.............................................
4/ M s thu (nu c):......................................................................................................
5/ Tn ngi nhn ha n (Trng hp l c nhn th tn ngi nhn ha n l
c nhn ngh cp ha n):..........................................................................................
6/ S CMND ngi i nhn ha n:..............................................................................
Ngy cp: ............................................. Ni cp:................................................................
II. Doanh thu pht sinh t hot ng bn hng ho, cung ng dch v:
-
L t chc (c nhn) khng c ng k kinh doanh, khng kinh doanh thng xuyn,
chng ti nghin cu k cc Lut thu, Ngh nh 51/2010/N-CP ca Chnh ph v
Thng t s 153/2010/TT-BTC ca B Ti chnh hng dn thc hin Ngh nh s
51/2010/N-CP.
Chng ti xin cam kt:
38
- Cc k khai trn l hon ton ng s tht, nu khai sai hoc khng y th c quan
thu c quyn t chi cp ho n.
- Qun l ho n do c quan Thu pht hnh ng quy nh ca Nh nc. Nu vi
phm chng ti xin hon ton chu trch nhim trc php lut.
39
3.5. Mu Thng bo pht hnh ha n (Ph lc 3 ban hnh km theo Thng t s 153/2010/TT-BTC
ngy 28/9/2010 ca B Ti chnh)
THNG BO PHT HNH HO N
(Dnh cho t chc, c nhn kinh doanh t in, t in)
Tn loi
ho n
Ha n
GTGT
Mu s
K hiu
S lng
T s
n s
Ngy bt u
s dng
Doanh nghip in
Tn
MST
AA/11T
6. Thng tin n v ch qun (trng hp t chc, c nhn dng ha n ca n v ch qun t in, t in):
- Tn n v:..............................................................................................................................................................
- M s thu:..............................................................................................................................................................
7. Tn c quan thu tip nhn thng bo:..............................................................................................................
........., ngy.........thng.........nm.........
NGI I DIN THEO PHP LUT
(K, ng du v ghi r h tn)
40
3.6. Mu Thng bo pht hnh ha n (Ph lc 3 ban hnh km theo Thng t s 153/2010/TT-BTC
ngy 28/9/2010 ca B Ti chnh)
Tn loi
ho n
Mu s
K hiu
S
lng
T
s
n
s
Ngy bt
u s
dng
Doanh nghip in
Tn
MST
01AA/11P
... , ngythng
nm
CC TRNG
(K, ng du, ghi r h tn)
41
c lp - T do - Hnh phc
------------------------------
BO CO V VIC NHN IN HO N
K.nm......
Tn t chc:
......................................................................................................................................................................................
M s thu:
......................................................................................................................................................................................
a ch:
......................................................................................................................................................................................
n v tnh: S
STT
T chc, c nhn
t in
M s Tn
a
thu
ch
Hp ng
S
Ngy
Tn ha
n
K hiu mu ha n
K hiu ha
n
T s
n s
S lng
, ngythngnm
NGI I DIN THEO PHP LUT
42
43
c lp - T do - Hnh phc
------------------------------
Mu s: BC21/AC
(Ban hnh km theo Thng t
s 153/2010/TT-BTC ngy
28/9/2010 ca B Ti chnh)
Tn loi
ha n
Mu s
K hiu
ha n
T
s
n
s
AA/11T
S lng
7
Lin
ha n
Ghi ch
Ha n bn hng ha
dch v s dng
hoc cha s dng (
pht hng hoc cha
pht hnh)
Ha n mua hng ha,
dch v
44
3.9. Mu Bo co tnh hnh s dng ha n (Ph lc 3 ban hnh km theo Thng t s 153/2010/TT-BTC
ngy 28/9/2010 ca B Ti chnh)
BO CO TNH HNH S DNG HO N
Qu.......nm
1. Tn t chc (c nhn):..............................................................................................................................................
2. M s thu: ...............
3. a ch: ......................................................................................................................................................................
n v tnh: S
STT
Tn ha n
K hiu mu
Hnh
thc
ha n
Ha n GTGT
S lng
tn u k
5
S lng
mua, pht
hnh trong
k
6
S dng trong k
S
dng
Xa
b
Mt Hy Cng
9
10
11
Tn cui k
Ghi ch
12
13
01GTKT3/01 E
T
P
Ha n bn hng
Phiu XKKVCNB
Cam kt bo co tnh hnh s dng ha n trn y l ng s tht, nu c g sai tri, n v chu hon ton trch nhim trc php lut.
.,ngythngnm
Ngi lp biu
K, ghi r h, tn v ng du (nu c)
45
Mu: BK01/AC
(Ban hnh km theo Thng t
s 153/2010/TT-BTC ngy
28/9/2010 ca B Ti chnh)
STT
1
Tn loi ho n
Ho n gi tr gia tng
K hiu mu
01GTKT2/001
K hiu
ho n
AA/11T
S lng
100,000
T s
1
n s
100,000
, ngythngnm
NGI I DIN THEO PHP LUT
(K, ghi r h tn,ng du)
46
c lp - T do - Hnh phc
------------------------------
THNG BO KT QU HY HA N
Ngy thng nm
Knh gi:...
Tn t chc, c nhn:.......................................................................................................
M s thu:
a ch:..
Phng php hy ha n:.
Hi
gingythngnm, (t chc, c nhn) thng bo hy
ha n nh sau:
STT
Tn loi ha
n
Mu s
K hiu ha
n
T s
n s
S lng
Ngi lp biu
( K, ghi r h tn)
Ngy thngnm
NGI I DIN THEO PHP LUT
(K, ng du v ghi r h tn)
47
48
3.12.
STT
Tn loi ho n
K hiu mu
K hiu ho
S lng
n
HO N HT GI TR S DNG
Ho n gi tr gia tng
II
HO N NG K TIP TC S DNG
01GTKT2/001
AA/11T
100,000
T s
n s
100,000
49
Ph lc 4
HNG DN LP HA N BN HNG HA,
DCH V I VI MT S TRNG HP
(Ban hnh km theo Thng t s 153/2010/TT-BTC
ngy 28 thng 9 nm 2010 ca B Ti chnh)
1. T chc, c nhn thuc i tng np thu gi tr gia tng theo phng php
khu tr thu khi bn hng ho, cung ng dch v phi s dng ho n GTGT. Khi lp
ho n, t chc, c nhn phi ghi y , ng cc yu t quy nh trn ho n. Trn
ho n GTGT phi ghi r gi bn cha c thu GTGT, ph thu v ph tnh ngoi gi
bn (nu c), thu GTGT, tng gi thanh ton c thu.
T chc, c nhn thuc i tng np thu gi tr gia tng theo phng php tnh
trc tip trn GTGT, phng php khon khi bn hng ho, cung ng dch v phi s
dng ho n bn hng.
2. Trong mt s trng hp vic s dng v ghi ha n, chng t c thc
hin c th nh sau:
2.1. T chc, c nhn thuc i tng np thu theo phng php khu tr thu
bn hng ho, dch v thuc i tng khng chu thu GTGT, i tng c min
thu GTGT th s dng ha n GTGT, trn ho n GTGT ch ghi dng gi bn l gi
thanh ton, dng thu sut, s thu GTGT khng ghi v gch b.
Trng hp t chc, c nhn thuc i tng np thu theo phng php khu
tr thu nhng c hot ng kinh doanh vng, bc, qu, ngoi t np thu GTGT
theo phng php trc tip th s dng ha n bn hng cho hot ng kinh doanh
vng, bc, qu, ngoi t.
2.2. T chc, c nhn xut nhp khu l i tng np thu GTGT theo phng
php khu tr thu nhn nhp khu hng ho u thc cho cc c s khc, khi tr hng
c s nhn u thc lp chng t nh sau:
C s nhn nhp khu u thc khi xut tr hng nhp khu u thc, nu np
thu GTGT khu nhp khu, c s lp ho n GTGT c s i u thc nhp khu
lm cn c k khai, khu tr thu GTGT u vo i vi hng ho u thc nhp khu.
Trng hp c s nhn nhp khu u thc cha np thu GTGT khu nhp khu, khi
xut tr hng nhp khu u thc, c s lp phiu xut kho kim vn chuyn ni b km
theo lnh iu ng ni b theo quy nh lm chng t lu thng hng ho trn th
trng. Sau khi np thu GTGT khu nhp khu cho hng ho nhp khu u thc,
c s mi lp ho n theo quy nh trn.
50
tc chuyn quyn s hu ti sn, chuyn quyn s dng t cho doanh nghip t nhn,
trng hp khng c chng t hp php chng minh gi vn ca ti sn th phi c vn
bn nh gi ti sn ca t chc nh gi theo quy nh ca php lut lm c s hch
ton gi tr ti sn c nh.
b) Bn c ti sn gp vn, c ti sn iu chuyn l t chc, c nhn kinh doanh:
b.1. Ti sn gp vn vo doanh nghip phi c: bin bn gp vn sn xut kinh
doanh, hp ng lin doanh, lin kt; bin bn nh gi ti sn ca Hi ng giao nhn
vn gp ca cc bn gp vn (hoc vn bn nh gi ca t chc c chc nng nh gi
theo quy nh ca php lut), km theo b h s v ngun gc ti sn.
b.2. Ti sn iu chuyn gia cc n v thnh vin hch ton ph thuc trong t
chc, c nhn; ti sn iu chuyn khi chia, tch, hp nht, sp nhp, chuyn i loi
hnh doanh nghip th t chc, c nhn c ti sn iu chuyn phi c lnh iu chuyn
ti sn, km theo b h s ngun gc ti sn v khng phi xut ho n.
Trng hp ti sn iu chuyn gia cc n v hch ton c lp hoc gia cc
n v thnh vin c t cch php nhn y trong cng mt t chc, c nhn th t
chc, c nhn c ti sn iu chuyn phi lp ho n GTGT theo quy nh.
55
Ph lc 5
MU HA N, BNG BIU THAM KHO
(Ban hnh km theo Thng t s 153/2010/TT-BTC
ngy 28 thng 9 nm 2010 ca B Ti chnh)
HA N
GI TR GIA TNG
K hiu: AA/11P
S:
0000001
Lin 1: Lu
Ngy........thng.......nm 20....
Ngi bn hng
(K, ng du ghi r h, tn)
HA N BN HNG
K hiu: AB/12P
S:
0000001
Lin 1: Lu
Ngy........thng.......nm 20....
Ngi bn hng
(K, ng du, ghi r h, tn)
57
5.3. Mu tham kho Ha n bn hng dng cho t chc, c nhn trong khu phi thu
quan
(Ph lc 5 ban hnh km Thng t s 153/2010/TT-BTC ngy 28/9/2010 ca B Ti
chnh)
Mu s: 07KPTQ
HA N BN HNG
(Dng cho t chc, c nhn trong khu phi thu quan)
K hiu: AC/11P
Lin 1: Lu
S:
0000001
Ngy........thng.......nm 200....
n v bn hng:.Cng ty A..............................................................................................................................
a ch: S 12 L A KCX C ............................ S ti khon...........................................................................
in thoi:.................................. MST:...........................................................................................................
H tn ngi mua hng...................................................................... ...............................................................
Tn n v...........................................................................................................................................................
a ch................................................................ S ti khon............................................................................
Hnh thc thanh ton:.................... MST:...........................................................................................................
STT
Tn hng ha, dch v
n v tnh
S lng
n gi
Thnh tin
1
2
3
4
5
6=4x5
Ngi bn hng
(K, ng du, ghi r h, tn)
HA N XUT KHU
Lin 1: Lu
S: 0000001
Ngy........thng.......nm 20....
Tn n v xut khu:.Cng ty A.......................................................................................
a ch:.s 7 ph ................................................ S ti khon..........................................
in thoi:.................................. M s thu .................................................................
Tn n v nhp khu.........................................................................................................
a ch................................................................ S ti khon...........................................
in thoi:..........................................................................................................................
S hp ng: :.................................. Ngy hp ng:/./
Hnh thc thanh ton:.........................................................................................................
a im giao hng: ...
a im nhn hng: ..
S vn n:
S container:..Tn n v vn chuyn: ..
STT
1
n v tnh
S lng
n gi
Thnh tin
6=4x5
Ngi bn hng
(K, ng du, ghi r h, tn)
59
5.5. Mu tham kho Phiu xut kho kim vn chuyn ni b (Ph lc 5 ban hnh
km Thng t s 153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)
Mu s: 03XKNB
Tn t chc, c nhn:
a ch: .
M s thu:
K hiu:
S:
Cn c lnh iu ng s:
Ngy.thngnm...
ca v vic
H tn ngi vn chuyn
Hp ng s
Phng tin vn chuyn:
Xut ti kho: ..
Nhp ti kho: .
STT
M s
n v
tnh
S lng
Thc
Thc
xut
nhp
n
gi
Thnh
tin
Tng cng:
Ngi lp
Th kho xut
Ngi vn chuyn
Th kho nhp
(k, ghi r h
tn)
60
5.6. Mu tham kho Phiu xut kho hng gi bn i l (Ph lc 5 ban hnh km
Thng t s 153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)
Mu s: 04HGDL
Tn t chc, c nhn:................................................................................................
a ch:..
M s thu:... K hiu:
S:
Cn c hp ng kinh t s:
Ngy..thng. nm
ca vi (t chc, c nhn)MST:
H tn ngi vn chuyn:
Hp ng s:..
STT
Ngi nhn
hng
(k, ghi r h
tn)
Tn nhn
hiu, quy
cch, phm
cht vt t
(sn phm,
hng ha)
Ngi lp
(k, ghi r
h tn)
M s
n v tnh
Tng cng:
Th kho
Ngi vn
xut
chuyn
(k, ghi r h
(k, ghi r h
tn)
tn)
S lng
n
gi
Thnh
tin
Th kho nhp
(k, ghi r h tn)
Lin 1: Lu
Lin 2: Dng vn chuyn hng
Lin 3: Ni b
62
Tn hng ha dch v
n v
tnh
S lng
n gi
Thu
GTGT
Thnh
tin
Ghi ch
Tng cng:
Ngi lp
(K v ghi r h tn)
K ton trng
(K v ghi r h tn)
63
c lp - T do - Hnh phc
, ngy thng nm
64
Ni nhn:
- C quan thu trc tip qun l (Cc, Chi cc);
- Nh iu 4 ( thc hin);
- Lnh o n v;
- Lu.
GIM C
(K, ng du v ghi r h, tn)
65