Ph lc 1

HNG DN K HIU V GHI THNG TIN BT BUC TRN HA N

(Ban hnh km theo Thng t s 153/2010/TT-BTC
ngy 28 thng 9 nm 2010 ca B Ti chnh)

1.1. Tn loi ho n: Gm: Ho n gi tr gia tng, Ho n bn hng;

Ho n xut khu; Phiu xut kho kim vn chuyn ni b; Phiu xut kho hng
gi bn i l; tem; v; th.
1.2. K hiu mu s ho n (mu ho n): k hiu mu s ho n c
11 k t
2 k t u th hin loi ho n
Ti a 4 k t tip theo th hin tn ho n
01 k t tip theo th hin s lin ca ha n
01 k t tip theo l / phn bit s lin vi s th t ca mu
trong mt loi ha n.
03 k t tip theo l s th t ca mu trong mt loi ha n.
Bng k hiu 6 k t u ca mu ha n:
Loi ho n

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

V d: K hiu 01GTKT2/001 c hiu l: Mu th nht ca loi ha

n gi tr gia tng 2 lin.
- i vi tem, v, th: Bt buc ghi 3 k t u phn bit tem, v, th thuc
loi ha n gi tr gia tng hay ha n bn hng. Cc thng tin cn li do t
chc, c nhn t quy nh nhng khng vt qu 11 k t.
C th:
o K hiu 01/: i vi tem, v, th thuc loi ha n GTGT
K hiu 02/: i vi tem, v, th thuc loi ha n bn hng
1.3. K hiu ho n: k hiu ho n c 6 k t i vi ho n ca cc
t chc, c nhn t in v t in v 8 k t i vi ho n do Cc Thu pht
hnh.
o

31

2 k t u phn bit cc k hiu ha n.

K t phn bit l hai ch ci trong 20 ch ci in hoa ca bng ch ci
ting Vit bao gm: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y;
o
3 k t cui cng th hin nm thng bo pht hnh ho n v hnh
thc ho n.
Nm thng bo pht hnh ho n c th hin bng hai s cui ca nm
thng bo pht hnh;
K hiu ca hnh thc ho n: s dng 3 k hiu:
E: Ho n in t,
T: Ho n t in,
P: Ho n t in;
- Gia hai phn c phn cch bng du gch cho (/).
V d:
AA/11E: trong AA: l k hiu ha n; 11: ha n pht hnh nm 2011;
E: l k hiu ha n in t;
AB/12T: trong AB: l k hiu ha n; 12: ha n pht hnh nm 2012;
T: l k hiu ha n t in;
AA/13P: trong AA: l k hiu ha n; 13: ha n pht hnh nm 2013;
P: l k hiu ha n t in.
phn bit ho n t in ca cc Cc Thu v ho n ca cc t chc,
c nhn, ho n do Cc Thu in, pht hnh thm 02 k t u k hiu (gi l m
ho n do Cc Thu in, pht hnh).
V d: Ho n do Cc thu H Ni in, pht hnh c k hiu nh sau:
01AA/11P th hin Ho n c k hiu do Cc Thu H Ni t in, pht
hnh nm 2011;
03AB/12P th hin Ho n c k hiu do Cc Thu TP HCM t in, pht
hnh nm 2012;
(Danh sch M ha n ca Cc Thu cc tnh, thnh ph trc thuc
Trung ng pht hnh theo Ph lc 2 km theo Thng t s 153/2010/TT-BTC)
1.4. S th t ho n: ghi bng dy s t nhin lin tip trong cng mt
k hiu ho n, bao gm 7 ch s.
1.5. Lin ho n: Mi s ho n phi c t 2 lin tr ln v ti a khng
qu 9 lin, trong 2 lin bt buc:
o
Lin 1: Lu
o
Lin 2: Giao cho ngi mua
Cc lin t lin th 3 tr i c t tn theo cng dng c th m ngi to
ho n quy nh.
1.6. Tn, m s thu ca t chc nhn in ha n: t phn di cng,
chnh gia hoc bn cnh ca t ha n./.
o

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)

3.1. Mu Ha n Gi tr gia tng do Cc Thu pht hnh

TN CC THU:................
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

Cng tin hng:

..............................
Thu sut GTGT: ........... % , Tin thu GTGT:
..
Tng cng tin thanh ton
..
S tin vit bng ch:.................................................................................................................................................
Ngi mua hng
(K, ghi r h, tn)

Ngi bn hng
(K, ng du, ghi r h, tn)

(Cn kim tra, i chiu khi lp, giao, nhn ho n)

(In ti Cng ty in......., M s thu............)
Ghi ch:
- Lin 1: Lu
- Lin 2: Giao ngi mua
- Lin 3:.....

35

3.2. Mu Ha n bn hng do Cc Thu pht hnh (Ph lc 3 ban hnh km

theo Thng t s 153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)
TN CC THU................

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

Cng tin bn hng ha, dch v:

...................................
S tin vit bng ch:......................................................................................................................................................
Ngi mua hng
(K, ghi r h, tn)

Ngi bn hng
(K, ng du, ghi r h, tn)

(Cn kim tra, i chiu khi lp, giao, nhn ho n)

(In ti Cng ty in......., M s thu............)
Ghi ch:
- Lin 1: Lu
- Lin 2: Giao ngi mua
- Lin 3: ...

36

3.3. Mu n ngh mua ha n (Ph lc 3 ban hnh km theo Thng t

s 153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)
CNG HO X HI CH NGHA VIT NAM
c lp - T do - Hnh phc
, ngy thng nm

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

Ti xin cam kt:

nghin cu k cc quy nh trong 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 v ha n bn hng ha
cung ng dch v.
Qun l v s dng ho n do c quan thu pht hnh ng quy nh. Nu vi phm t
chc, c nhn xin hon ton chu trch nhim trc php lut.
Ghi
NGI
PHP
LUT
3.4. ch:
Mu n ngh cp ha n l (Ph
lc 3I
banDIN
hnhTHEO
km theo
Thng
t
- H, c nhn kinh doanh khng cn
(K, ng du v ghi r h, tn)
ng du.
37

s 153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)

CNG HO X HI CH NGHA VIT NAM

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:
-

Tn hng ho, dch v:.............................................................................................

Tn ngi mua hng ho, dch v:...........................................................................

a ch ngi mua hng ho, dch v:......................................................................

M s thu ngi mua hng ho, dch v:................................................................

S, ngy hp ng mua bn hng ho, dch v(nu c):..........................................

Doanh thu pht sinh:.................................................................................................

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.

38

Chng ti xin cam kt:

- 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.

TH TRNG C QUAN THU

K DUYT
K, ghi r h tn v ng du

NGI I DIN THEO PHP LUT

K, ghi r h tn v ng du (nu c)

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)

1. Tn n v pht hnh ho n (Cng ty A/Cc Thu TP H Ni):..................................................................

2. M s thu:.............................................................................................................................................................
3. a ch tr s chnh:..............................................................................................................................................
4. in thoi:..............................................................................................................................................................
5. Cc loi ho n pht hnh:
STT

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)

THNG BO PHT HNH HO N

(Dnh cho Cc Thu)
1. Cc Thu:
2. a ch tr s:.
3. S in thoi:..
4. Cc loi ho n c pht hnh:
STT

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

3.7. Mu Bo co v vic nhn in ho n (Ph lc 3 ban hnh km theo Thng t s 153/2010/TT-BTC

ngy 28/9/2010 ca B Ti chnh)
Mu s: BC01/AC

CNG HA X HI CH NGHA VIT NAM

(Ban hnh km theo Thng t

s 153/2010/TT-BTC ngy
28/9/2010 ca B Ti chnh)

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

(K, ng du v ghi r h tn)

43

3.8. Mu Bo co mt, chy, hng ha n (Ph lc 3 ban hnh km theo Thng t

s 153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)
CNG HA X HI CH NGHA VIT NAM

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)

........., ngy.........thng.........nm 20......

BO CO MT, CHY, HNG HA N

Tn t chc, c nhn lm mt, chy, hng ha n:............................................
M s thu:...............................................................................................................
a ch:......................................................................................................................
Hi
gi........ngy........thng........nm............., (t chc, c nhn) pht hin
b mt, chy, hng ha n nh sau:
S
STT

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

L do mt, chy, hng ho n: .......................................................................................

...
n v cam kt: Vic khai bo trn l ng s tht, nu pht hin khai sai n v xin
chu trch nhim trc php lut.
Ni nhn:
- C quan thu trc tip qun l
- Lu.

NGI I DIN THEO PHP LUT

K ng du v ghi r h tn

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

NGI I DIN THEO PHP LUT

(K, ghi r h, tn)

K, ghi r h, tn v ng du (nu c)

45

3.10. Mu Bng k ho n chuyn i (Ph lc 3 ban hnh km theo Thng t s

153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)

Mu: BK01/AC
(Ban hnh km theo Thng t
s 153/2010/TT-BTC ngy
28/9/2010 ca B Ti chnh)

BNG K HO N CHA S DNG CA T CHC, C NHN

CHUYN A IM KINH DOANH KHC A BN C QUAN THU QUN L
(nh km Bo co tnh hnh s dng ho n)

1. Tn t chc, c nhn: ........................................................................................

2. M s thu: ........................................................................................................
3. Cc loi ho n cha s dng: .......................................................................

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

3.11. Mu Thng bo kt qu hy ha n (Ph lc 3 ban hnh km theo Thng t

s 153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)
CNG HO X HI CH NGHA VIT NAM

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.

Mu: Bng k quyt ton ho n (Ph lc 3 ban hnh km theo Thng t s

153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)
Mu s: BK01/AC
(Ban hnh km theo Thng t
s 153/2010/TT-BTC ngy
28/9/2010 ca B Ti chnh)

BNG K CHI TIT HO N CA T CHC,

C NHN N THI IM QUYT TON HO N
(nh km bo co tnh hnh s dng ho n BC26/AC)

1. Tn t chc, c nhn: ..............................................................................................

2. M s thu:...............................................................................................................
3. Cc loi ho n cha c s dng: ..................................................................

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 01GTKT2/001

II

HO N NG K TIP TC S DNG

AA/11T

100,000

T s

n s

100,000

4. C quan thu chuyn n (trng hp chuyn a im): .................................

........., ngy.........thng.........nm.........
NGI I DIN THEO PHP LUT
(K, ghi r h tn, ng du)
Ghi ch:
Dng cho cc trng hp phi quyt ton ho n

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

Ho n GTGT xut tr hng nhp khu u thc ghi:

(a) Gi bn cha c thu GTGT bao gm: gi tr hng ho thc t nhp khu theo
gi CIF, thu nhp khu, thu tiu th c bit v cc khon phi np theo ch quy
nh khu nhp khu (nu c).
(b) Thu sut thu GTGT v tin thu GTGT ghi theo s thu np khu
nhp khu.
(c) Tng cng tin thanh ton (= a + b)
C s nhn nhp khu u thc lp ho n GTGT ring thanh ton tin hoa
hng u thc nhp khu.
2.3. Trng hp t chc, c nhn xut khu t in hoc t in ha n xut khu
s dng khi xut khu hng ha, dch v th t chc, c nhn xut khu s dng ha
n xut khu t in hoc t in k khai, np thu, hon thu.
Khi xut hng ho vn chuyn n ca khu hay n ni lm th tc xut
khu, c s s dng Phiu xut kho kim vn chuyn ni b km Lnh iu ng ni
b theo quy nh lm chng t lu thng hng ho trn th trng.
Trng hp u thc xut khu hng ho, khi xut hng giao cho c s nhn u
thc, c s c hng ho u thc xut khu s dng Phiu xut kho kim vn chuyn ni
b km theo Lnh iu ng ni b.
2.4. S dng ho n, chng t i vi hng ho, dch v khuyn mi, qung
co, hng mu, cho, biu, tng v tiu dng ni b i vi t chc, c nhn k khai, np
thu GTGT theo phng php khu tr:
a) i vi hng ho, dch v dng khuyn mi, qung co, hng mu phc v
cho sn xut, kinh doanh hng ho, dch v (sn phm, hng ho, dch v dng
khuyn mi, qung co, hng mu theo quy nh ca php lut thng mi v hot
ng xc tin thng mi) th phi lp ho n, trn ho n ghi tn v s lng hng
ho, ghi r l hng khuyn mi, qung co, hng mu khng thu tin; dng thu sut,
thu GTGT khng ghi, gch cho.
b) i vi hng ho, dch v dng cho, biu, tng, trao i, tr thay lng cho
ngi lao ng v tiu dng ni b th phi lp ho n GTGT (hoc ho n bn
hng), trn ho n ghi y cc ch tiu v tnh thu GTGT nh ho n xut bn
hng ho, dch v cho khch hng.
2.5. Hng ho, dch v c gim gi th trn ha n GTGT ghi gi bn gim,
thu GTGT, tng gi thanh ton c thu GTGT.
51

Nu vic gim gi p dng cn c vo s lng, doanh s hng ho, dch v thc

t mua t mc nht nh th s tin gim gi ca hng ho bn c tnh iu chnh
trn ho n bn hng ho, dch v ca ln mua cui cng hoc k tip sau. Trn ho
n phi ghi r cc s ha n c gim gi v s tin c gim gi.
2.6. T chc kinh doanh k khai, np thu GTGT theo phng php khu tr
xut iu chuyn hng ho cho cc c s hch ton ph thuc nh cc chi nhnh, ca
hng khc a phng (tnh, thnh ph trc thuc Trung ng) bn hoc xut iu
chuyn gia cc chi nhnh, n v ph thuc vi nhau; xut hng ho cho c s nhn
lm i l bn ng gi, hng hoa hng, cn c vo phng thc t chc kinh doanh
v hch ton k ton, c s c th la chn mt trong hai cch s dng ho n, chng
t nh sau:
a) S dng ho n GTGT lm cn c thanh ton v k khai np thu GTGT
tng n v v tng khu c lp vi nhau;
b) S dng Phiu xut kho kim vn chuyn ni b km theo Lnh iu ng ni
b; S dng Phiu xut kho hng gi bn i l theo quy nh i vi hng ho xut
cho c s lm i l km theo Lnh iu ng ni b.
C s hch ton ph thuc, chi nhnh, ca hng, c s nhn lm i l bn hng
khi bn hng phi lp ha n theo quy nh giao cho ngi mua, ng thi lp Bng
k hng ha bn ra gi v c s c hng ha iu chuyn hoc c s c hng ho gi
bn (gi chung l c s giao hng) c s giao hng lp ha n GTGT cho hng ha
thc t tiu th giao cho c s hch ton ph thuc, chi nhnh, ca hng, c s nhn
lm i l bn hng.
Trng hp c s c s lng v doanh s hng ho bn ra ln, Bng k c th
lp cho 05 ngy hay 10 ngy mt ln. Trng hp hng ho bn ra c thu sut thu
GTGT khc nhau phi lp bng k ring cho hng ho bn ra theo tng nhm thu sut.
C s hch ton ph thuc, chi nhnh, ca hng, c s nhn lm i l bn hng
thc hin k khai np thu GTGT i vi s hng xut bn cho ngi mua v c k
khai, khu tr thu GTGT u vo theo ha n GTGT ca c s giao hng xut cho.
2.7. T chc, c nhn lm i l thu mua hng ha theo cc hnh thc khi tr
hng ha cho c s u thc thu mua phi lp ha n cho hng ha thu mua i l v
hoa hng c hng (nu c).
2.8. T chc, c nhn mua hng ho, ngi bn xut ho n, ngi mua
nhn hng, nhng sau ngi mua pht hin hng ho khng ng quy cch, cht
lng phi tr li ton b hay mt phn hng ho, khi xut hng tr li cho ngi bn,
52

c s phi lp ho n, trn ho n ghi r hng ho tr li ngi bn do khng ng

quy cch, cht lng, tin thu GTGT.
Trng hp ngi mua l i tng khng c ho n, khi tr li hng ho, bn
mua v bn bn phi lp bin bn ghi r loi hng ho, s lng, gi tr hng tr li theo
gi khng c thu GTGT, tin thu GTGT theo ho n bn hng (s k hiu, ngy,
thng ca ho n), l do tr hng v bn bn thu hi ha n lp.
2.9. T chc, c nhn xut hng ho bn lu ng s dng Phiu xut kho kim
vn chuyn ni b km theo Lnh iu ng ni b theo quy nh, khi bn hng c s
lp ho n theo quy nh.
2.10. C s xy dng c cng trnh xy dng, lp t m thi gian thc hin di,
vic thanh ton tin thc hin theo tin hoc theo khi lng cng vic hon thnh
bn giao, phi lp ho n thanh ton khi lng xy lp bn giao. Ha n GTGT
phi ghi r doanh thu cha c thu v thu GTGT. Trng hp cng trnh xy dng
hon thnh lp ha n thanh ton gi tr cng trnh nhng khi duyt quyt ton gi
tr cng trnh XDCB c iu chnh gi tr khi lng xy dng phi thanh ton th lp
ha n, chng t iu chnh gi tr cng trnh phi thanh ton.
2.11. Trng hp t chc, c nhn kinh doanh bt ng sn, xy dng c s h
tng, xy dng nh bn, chuyn nhng c thc hin thu tin theo tin thc hin
d n hoc tin thu tin ghi trong hp ng th khi thu tin, t chc, c nhn phi lp
ha n GTGT. Trn ha n ghi r s tin thu, gi t c gim tr trong doanh thu
tnh thu GTGT, thu sut thu GTGT, s thu GTGT.
2.12. T chc cho thu ti chnh cho thu ti sn thuc i tng chu thu
GTGT phi lp ho n theo quy nh.
T chc cho thu ti chnh cho thu ti sn thuc i tng chu thu GTGT phi
c ho n GTGT (i vi ti sn mua trong nc) hoc chng t np thu GTGT
khu nhp khu (i vi ti sn nhp khu); tng s tin thu GTGT ghi trn ho n
GTGT phi khp vi s tin thu GTGT ghi trn ho n GTGT (hoc chng t np
thu GTGT khu nhp khu).
Cc trng hp ti sn mua cho thu khng thuc i tng chu thu GTGT,
khng c ho n GTGT hoc chng t np thu GTGT khu nhp khu th khng
c ghi thu GTGT trn ho n.
Vic lp ha n nh sau:
- Trng hp t chc cho thu ti chnh chuyn giao ton b s thu GTGT ghi
trn ha n ti sn mua cho thu ti chnh cho bn i thu ti chnh c k khai khu
53

tr mt ln thu GTGT u vo ca ti sn cho thu ti chnh, t chc cho thu ti

chnh lp ha n cho bn i thu lm cn c khu tr thu GTGT u vo nh sau:
Trn ha n GTGT thu tin ln u ca dch v cho thu ti chnh, t chc cho
thu ti chnh ghi r: thanh ton dch v cho thu ti chnh v thu GTGT u vo ca
ti sn cho thu ti chnh, dng tin hng ghi gi tr dch v cho thu ti chnh (khng
bao gm thu GTGT ca ti sn), dng thu sut khng ghi v gch cho, dng tin
thu GTGT ghi ng s thu GTGT u vo ca ti sn cho thu ti chnh.
- X l lp ha n khi hp ng chm dt trc thi hn:
+ Thu hi ti sn cho thu ti chnh: Trng hp t chc cho thu ti chnh v
bn i thu la chn khu tr ton b s thu GTGT ca ti sn cho thu, bn i thu
iu chnh thu GTGT khu tr tnh trn gi tr cn li cha c thu GTGT xc nh
theo bin bn thu hi ti sn chuyn giao cho t chc cho thu ti chnh. Trn ha
n GTGT ghi r: xut tr tin thu GTGT ca ti sn thu hi; dng tin hng, dng
thu sut khng ghi v gch b; dng tin thu ghi s tin thu GTGT tnh trn gi tr
cn li cha c thu GTGT xc nh theo bin bn thu hi ti sn.
+ Bn ti sn thu hi: T chc cho thu ti chnh khi bn ti sn thu hi phi lp
ha n GTGT theo quy nh giao cho khch hng.
2.13. T chc, c nhn c hot ng mua, bn ngoi t pht sinh nc ngoi
lp Bng k chi tit doanh s mua bn theo tng loi ngoi t. C s phi lu gi cc
chng t giao dch vi bn mua, bn nc ngoi theo ng php lut v k ton. Cc
hot ng mua, bn ngoi t pht sinh trong nc phi lp ho n theo quy nh.
2.14. T chc, c nhn mua, bn vng, bc, qu nu mua ca c nhn khng
kinh doanh, khng c ho n th lp Bng k hng ho mua vo theo mu s
01/TNDN (Ban hnh km theo Thng t s 130/2008/TT-BTC ngy 26/12/2008 ca
B Ti chnh)
2.15. T chc, c nhn trong khu phi thu quan khi bn hng ho, dch v s
dng ho n bn hng (loi dnh cho t chc, c nhn trong khu phi thu quan).
2.16. Ho n, chng t i vi ti sn gp vn, ti sn iu chuyn c thc
hin nh sau:
a) Bn c ti sn gp vn l c nhn, t chc khng kinh doanh:
a.1. Trng hp c nhn, t chc khng kinh doanh c gp vn bng ti sn vo
cng ty trch nhim hu hn, cng ty c phn th chng t i vi ti sn gp vn l
bin bn chng nhn gp vn, bin bn giao nhn ti sn.
a.2. Trng hp c nhn dng ti sn thuc s hu ca mnh, gi tr quyn s
dng t thnh lp doanh nghip t nhn, vn phng lut s th khng phi lm th
54

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)

5.1. Mu tham kho Ha n Gi tr gia tng

Mu s: 01GTKT3/001

HA N
GI TR GIA TNG

K hiu: AA/11P
S:
0000001

Lin 1: Lu
Ngy........thng.......nm 20....

n v bn hng: CNG TY TNHH A

M s thu: 010023400
a ch: 45 ph X, qun Y, thnh ph H Ni
S ti khon.............................................................................................................................................................
in thoi:...............................................................................................................................................................
H tn ngi mua hng................................................................ ...... ....... ...........................................................
Tn n v...............................................................................................................................................................
a ch................................................................. ... S ti khon...........................................................................
Hnh thc thanh ton:....................
STT
Tn hng ha, dch v
n v tnh
S lng
n gi
Thnh tin
1
2
3
4
5
6=4x5

Cng tin hng:

................
Thu sut GTGT: .... % , Tin thu GTGT:
............
Tng cng tin thanh ton
...............................
S tin vit bng ch:..................................................................................................................................................
Ngi mua hng
(K, ghi r h, tn)

Ngi bn hng
(K, ng du ghi r h, tn)

(Cn kim tra, i chiu khi lp, giao, nhn ho n)

(In ti Cng ty ........., M s thu ........)
Ghi ch:
- Lin 1: Lu
- Lin 2: Giao ngi mua
56

- Lin 3:.....

5.2. Mu tham kho Ha n bn hng (Ph lc 5 ban hnh km Thng t s

153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)
Mu s: 02GTTT3/001

HA N BN HNG
K hiu: AB/12P
S:
0000001

Lin 1: Lu
Ngy........thng.......nm 20....

n v bn hng: CNG TY TNHH A

M s thu: 010023400
a ch: 45 ph X, qun Y, thnh ph H Ni
S ti khon........................................................................................................................................................
in thoi:..........................................................................................................................................................
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

Cng tin bn hng ha, dch v:

..................................
S tin vit bng ch:..............................................................................................................................................
Ngi mua hng
(K, ghi r h, tn)

Ngi bn hng
(K, ng du, ghi r h, tn)

(Cn kim tra, i chiu khi lp, giao, nhn ho n)

(In ti Cng ty in .........., M s thu ........)
Ghi ch:
- Lin 1: Lu
- Lin 2: Giao ngi mua
- Lin 3: ...
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

Cng tin bn hng ha, dch v:

..................................
S tin vit bng ch:.................................................................................................................................................
Ngi mua hng
(K, ghi r h, tn)

Ngi bn hng
(K, ng du, ghi r h, tn)

(Cn kim tra, i chiu khi lp, giao, nhn ho n)

(In ti Cng ty in.., M s thu..)
Ghi ch:
58

- Lin 1: Lu
- Lin 2: Giao ngi mua
- Lin 3:

59

5.4. Mu tham kho Ha n xut khu (Ph lc 5 ban hnh km Thng t s

153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)

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

Tn hng ha, dch

v
2

n v tnh

S lng

n gi

Thnh tin

6=4x5

Cng tin bn hng ha, dch v:........................................................................................

S tin vit bng ch:..........................................................................................................

Ngi bn hng
(K, ng du, ghi r h, tn)

(In ti Cng ty in, M s thu )

Ghi ch:
- Lin 1: Lu
- Lin 2: Giao ngi mua

60

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:

PHIU XUT KHO KIM VN CHUYN NI B

Lin 1: Lu
Ngy thngnm

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

Tn nhn hiu, quy cch,

phm cht vt t (sn
phm, hng ha)

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

(k, ghi r h tn)

(k, ghi r h tn)

(k, ghi r h tn)

Th kho nhp
(k, ghi r h
tn)

(Cn kim tra, i chiu khi lp, giao, nhn ho n)

Ghi ch:
- Lin 1: Lu
- Lin 2: Dng vn chuyn hng
- Lin 3: Ni b

61

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:

PHIU XUT KHO HNG GI BN I L

Lin 1: Lu
Ngythng. nm

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:..

Phng tin vn chuyn:

Xut ti kho: ..
Nhp ti kho: ..

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)

(Cn kim tra, i chiu khi lp, giao, nhn ho n)

Ghi ch:
62

Lin 1: Lu
Lin 2: Dng vn chuyn hng
Lin 3: Ni b

63

5.7. Mu tham kho Bng k bn l hng ha dch v c gi tr di 200.000 VND

(Ph lc 5 ban hnh km Thng t s 153/2010/TT-BTC ngy 28/9/2010 ca B Ti
chnh)
BNG K BN L HNG HA, DCH V TRC TIP CHO NGI TIU DNG
Ngy thngnm
Tn t chc c nhn:
ch:..
M s thu:..
STT

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)

64

5.8. Mu Quyt nh v vic p dng ha n t in (Ph lc 5 ban hnh km

Thng t s 153/2010/TT-BTC ngy 28/9/2010 ca B Ti chnh)
n v ch qun:......
Tn t chc..

CNG HA X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
, ngy thng nm

QUYT NH CA (CNG TY, N V)

V vic p dng ha n t in
----------------GIM C
Cn c im a (hoc b) v im c khon 1 iu 6 Thng t s 153/2010/TTBTC ngy 28/9/2010 ca B Ti chnh hng dn Ngh nh s 51/2010/N-CP ngy
14/5/2010 ca Chnh ph quy nh v ha n bn hng ha, cung ng dch v;
Cn c Quyt nh thnh lp (hoc Giy ng k kinh doanh) s
.
Xt ngh ca
QUYT NH:
iu 1. p dng hnh thc ha n t in trong n v t
ngy ......../....../20.....trn c s h thng thit b v cc b phn k thut lin quan
nh sau:
- H thng thit b (My tnh s , my in s , my tnh tin s , phn
mm ng dng (phn mm k ton, phn mm bn hng)).
- Cc b phn k thut v tn nh cung ng dch v chu trch nhim v mt k
thut (B phn k thut hoc tn nh cung cp dch v)
iu 2. Mu cc loi ho n t in v mc ch s dng ca mi loi ho n
(lit k chi tit)
iu 3. Trch nhim ca tng b phn trc thuc lin quan vic to, lp, lun
chuyn v lu tr d liu ho n t in trong ni b t chc (B phn k ton, b
phn bn hng, b phn k thut).
iu 4. Quyt nh ny c hiu lc thi hnh k t ngy //20.Lnh o
cc b phn k ton, b phn bn hng, b phn k thut, chu trch nhim trin
khai, thc hin Quyt nh ny./.

65

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)

66