Thong tu so 1202002TTBTC

Tags: Xu Phat Vi Pham Hanh Chinh, thue gia tri gia tang, co quan co tham quyen, dang ky su dung, thanh pho truc thuoc, thong bao phat hanh, theo quy dinh, Tong cuc Thue, so theo doi, bo tai chinh, hoa don, to chuc, ca nhan, lien


THONG TU

CUA BO TAI CHINH SO 120/2002/TT-BTC NGAY 30 THANG 12 NAM 2002 HUONG DAN THI HANH NGHI  DINH SO 89/2002/ND-CP
NGAY 07/11/2002 CUA CHINH PHU VE VIEC IN,
PHAT HANH, SU DUNG, QUAN LY HOA DON

 

Can cu Nghi dinh so 89/2002/ND-CP ngay 07 thang 11 nam 2002 cua Chinh phu ve viec in, phat hanh, su dung, quan ly hoa don, Bo Tai chinh huong dan thuc hien cu the nhu sau:

 

A- NHUNG QUY DINH CHUNG

 

I. DOI TUONG VA PHAM VI AP DUNG

 

Doi tuong, pham vi ap dung viec in, phat hanh, su dung, quan ly hoa don gom:

1- To chuc, ca nhan ban, trao doi hang hoa, dich vu.

2- To chuc, ca nhan mua, trao doi hang hoa, dich vu.

3- To chuc, ca nhan dat in, nhan in hoa don.

4- To chuc, ca nhan thu mua, ban hang hoa nong, lam, thuy san chua qua che bien.

5- To chuc, ca nhan khong kinh doanh khi thanh ly, nhuong ban tai san thuoc Ngan sach Nha nuoc, ban hang tich thu sung cong quy Nha nuoc thi ap dung theo quy dinh rieng cua Bo Tai chinh.

 

II. LOAI, HINH THUC VA NOI DUNG CUA HOA DON

 

1- Loai hoa don quy dinh tai Thong tu nay gom:

- Hoa don Gia tri gia tang.

- Hoa don ban hang thong thuong.

- Hoa don cho thue tai chinh.

- Hoa don thu mua hang.

- Hoa don ban le (su dung cho may tinh tien).

- Cac loai hoa don khac, tem, ve, the in san menh gia va cac loai: Phieu xuat kho kiem van chuyen noi bo, Phieu xuat kho hang gui ban dai ly, Phieu thu tien dich vu hang khong, van don van chuyen hang hoa...

2- Hinh thuc hoa don:

Hinh thuc hoa don phai phu hop voi cac hoat dong san xuat, kinh doanh hang hoa dich vu duoc the hien bang mot trong cac hinh thuc nhu sau:

- Hoa don duoc in thanh mau: Hoa don do Bo Tai chinh phat hanh de ban cho cac to chuc, ca nhan            su dung; hoa don do to chuc, ca nhan tu in theo quy dinh.

- Cac loai tem, ve, the in san menh gia.

3- Noi dung hoa don phai co du cac chi tieu sau day thi moi co gia tri phap ly: Ho, ten; dia chi; ma so thue (neu co), tai khoan thanh toan (neu co) cua nguoi mua va nguoi ban; ten hang hoa dich vu, don vi tinh, so luong, don gia, tien hang; thue suat, tien thue gia tri gia tang - GTGT (neu co); tong so tien thanh toan; chu ky nguoi ban, nguoi mua hang. Truong hop nguoi mua hang khong ky khi lap hoa don duoc quy dinh tai khoan 1.11 muc VI Phan B Thong tu nay.

 

B- NHUNG QUY DINH VE IN, PHAT HANH, SU DUNG,
QUAN LY HOA DON

 

I. TRACH NHIEM CUA TO CHUC, CA NHAN IN HOA DON

 

1- Bo Tai chinh uy quyen cho Tong cuc Thue chiu trach nhiem in, phat hanh hoa don de ban cho cac to chuc, ca nhan su dung hoa don theo quy dinh cua phap luat va cho phep cac to chuc, ca nhan tu in hoa don de su dung dam bao yeu cau quan ly.

Hoa don do Tong cuc thue in, phat hanh duoc ban de bu dap chi phi in, phat hanh, quan ly. Gia ban hoa don do Tong cuc Thue quy dinh thong nhat trong toan quoc.

2- To chuc, ca nhan duoc phep tu in hoa don da duoc chap thuan cua co quan thue co tham quyen, truong hop thay doi mau hoa don phai dang ky lai.

Truoc khi in hoa don dot moi to chuc, ca nhan phai bao cao su dung hoa don in dot cu va dang ky in moi ve ky hieu, so luong, so thu tu hoa don, noi in voi co quan thue.

3- Cac loai hoa don duoc in, phat hanh nhu sau (theo mau kem theo):

- Hoa don Gia tri gia tang, mau 01GTKT (Gia tang khau tru).

- Hoa don ban hang thong thuong, mau 02GTTT (Gia tang truc tiep).

- Phieu xuat kho kiem van chuyen noi bo, mau 03PXK (Phieu xuat kho).

- Phieu xuat kho hang gui ban dai ly, mau 04HDL (Hang dai ly).

- Hoa don cho thue tai chinh, mau 05TTC (Thue tai chinh).

- Hoa don thu mua hang nong, lam, thuy san, mau 06TMH (Thu mua hang).

- Hoa don ban le (su dung cho may tinh tien), mau 07MTT (May tinh tien).

4- Hoa don phai co ky hieu va ky hieu duoc su dung 20 chu cai tieng Viet in hoa (A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y), ky hieu gom 2 chu cai va nam in hoa don. Hoa don do Bo Tai chinh phat hanh, ky hieu hoa don duoc them chu B hoac N sau nam in hoa don. Hoa don tu in duoc them chu T sau nam in hoa don.

Vi du: AA/2002N, AB/2002B, AA/2002T; AA, AB la ky hieu; 2002 la nam in hoa don; N,B la hoa don do Bo Tai chinh phat hanh; T la hoa don tu in.

5- Lien hoa don:

Moi so hoa don phai co tu 3 lien tro len, truong hop su dung hoa don co 2 lien phai duoc co quan thue chap thuan; chuc nang su dung cua tung lien. Lien 1: Luu, lien 2: Giao khach hang, lien 3: Noi bo. Truong hop xuat khau hang hoa, dich vu thi lien 3 duoc luu tai co quan hai quan. Doi voi hoa don bang hinh thuc tem, ve, the thi co the ap dung so lien phu hop nhung phai duoc chap thuan cua co quan thue.

6- So cua hoa don phai in theo day so tu nhien lien tuc, toi da khong qua 7 chu so trong 1 ky hieu hoa don.

7 - Hoa don ban le su dung cho may tinh tien:

To chuc, ca nhan su dung may tinh tien de ban le hang hoa, dich vu tai cac cua hang, quay hang, sieu thi phai su dung hoa don ban le (su dung cho may tinh tien). Hoa don ban le su dung cho may tinh tien do Bo Tai chinh phat hanh hoac do to chuc, ca nhan tu in dang ky voi Cuc Thue tinh, thanh pho truc thuoc TW. Mau hoa don ban le in tu may tinh tien phai co cac chi tieu nhu: Ten, dia chi, ma so thue don vi ban hang, so luong, don gia, thanh tien, thue suat GTGT, tien thue GTGT. Hoa don phai co tu 2 lien tro len, lien 1: Luu, lien 2: Giao khach hang.

 

II. TRACH NHIEM CUA TO CHUC, CA NHAN DAT IN HOA DON
DA DUOC PHEP TU IN

 

1- To chuc, ca nhan dat in cac loai hoa don duoc phep tu in phai can cu mau hoa don da duoc duyet co xac nhan cua nguoi dung dau to chuc, ca nhan tren mau hoa don dat in. Khi in phai co hop dong in hoa don voi to chuc nhan in, ghi cu the so luong, ky hieu, so thu tu hoa don dat in, sau moi lan in hoac ket thuc hop dong in phai thuc hien thanh ly hop dong giua ben dat in va ben nhan in.  Nghiem cam dat in hoa don ngoai hop dong da ky ket.

2- To chuc, ca nhan dat in hoa don duoc lua chon nha in phu hop, thuan tien theo danh sach cac nha in da dang ky voi Tong cuc Thue.

 

III. TRACH NHIEM CUA TO CHUC NHAN IN HOA DON DA DUOC
CO QUAN THUE CHAP THUAN

 

1- To chuc nhan in hoa don phai co du cac dieu kien nhu: Giay phep hanh nghe in cua co quan co tham quyen; co du thiet bi, nang luc de in hoa don theo quy dinh cua phap luat.

2- Theo danh sach cac nha in da duoc Tong cuc Thue chi dinh, neu nhu cau can bo sung them nha in thi Cuc Thue cac tinh, thanh pho truc thuoc TW phai xem xet nang luc thuc te cua nha in de huong dan nha in co cong van de nghi Tong cuc Thue chap nhan. Thu tuc dang ky voi Tong cuc Thue de duoc chi dinh in hoa don gom co:

- Cong van de nghi, cam ket viec to chuc in hoa don.

- Thong ke thiet bi va nang luc in hien co.

- Giay chung nhan dang ky thue (ban sao).

- Giay phep dang ky kinh doanh nganh in (ban sao).

Khi in hoa don to chuc nhan in phai can cu mau hoa don da duoc Bo Tai chinh (Tong cuc Thue) chap thuan bang van ban, doi chieu voi mau hoa don dat in da duoc nguoi co tham quyen duyet, phai in hoa don theo dung hop dong da ky voi ben dat in, trong do ghi cu the so luong, ky hieu, so thu tu hoa don; khi in xong phai thuc hien thanh ly hop dong, thanh huy cac ban in, ban kem, san pham in thua, in hong. Truong hop hoa don in so luong it muon luu giu ban kem hoac ban in de in cho cac lan sau thi phai niem phong luu giu tai nha in.

3-  Mo so theo doi tinh hinh dat in hoa don, dinh ky hang quy lap va gui bao cao cho co quan Thue ve so luong hoa don da in cua tung to chuc, ca nhan dat in.

 

IV. PHAT HANH HOA DON

 

1- Hoa don do Bo Tai chinh (Tong cuc Thue) phat hanh.

1.1- Hoa don khi dua ra su dung phai thong bao phat hanh bang van ban gui Cuc Thue cac tinh, thanh pho truc thuoc Trung uong; phan anh ve loai hoa don, dac diem thiet ke ky thuat cua mau hoa don va thoi gian co gia tri luu hanh.

1.2- Hoa don duoc ban cho to chuc, ca nhan khong tu in duoc hoa don de su dung. Khi thuc hien ban hoa don, co quan thue phai huong dan, kiem tra to chuc, ca nhan ghi hoac dong dau: Ten, dia chi, ma so thue tren lien 2 cua moi so hoa don truoc khi mang ra khoi co quan thue noi mua hoa don. Truong hop ban le hoa don duoc ap dung theo quy dinh tai khoan 1.8 diem 1 muc VI Phan B Thong tu nay.

2- Doi voi hoa don tu in.

To chuc, ca nhan sau 5 ngay dang ky luu hanh mau hoa don tu in phai thong bao phat hanh bang van ban (kem theo mau hoa don) gui co quan thue quan ly va phai dan thong bao phat hanh tai tru so, noi ban hang, noi giao dich. Thong bao phat hanh hoa don phai neu ro ve mau hoa don, loai, hinh thuc, kich thuoc, hoa van, logo, cac dac diem ve cau truc cua mau hoa don va thoi gian co gia tri luu hanh.

Khi thay doi mau hoa don, to chuc, ca nhan phai thong bao cong khai loai hoa don, ky hieu, so hoa don, thoi gian het hieu luc su dung voi co quan thue quan ly va dan thong bao, mau hoa don tai tru so, noi ban hang, noi giao dich ve loai hoa don het gia tri su dung, thuc hien thanh, quyet toan, nop lai hoa don khong su dung cho co quan thue quan ly.

 

V. THU TUC MUA HOA DON, DANG KY SU DUNG HOA DON TU IN

 

1- Thu tuc mua hoa don.

1.1- Thu tuc mua hoa don lan dau, to chuc, ca nhan phai thuc hien day du quy dinh sau:

a- Giay gioi thieu kem theo cong van de nghi duoc mua hoa don do nguoi dung dau to chuc ky hoac don de nghi duoc mua hoa don cua chu ho san xuat, kinh doanh (theo mau dinh kem).

b- Xuat trinh chung minh nhan dan (con trong thoi han su dung theo quy dinh cua phap luat) cua nguoi truc tiep mua hoa don.

c- Giay phep dang ky kinh doanh kem theo ban Photocopy.

d- Giay chung nhan dang ky thue kem theo ban Photocopy.

d- So do cac dia diem san xuat, kinh doanh; van phong giao dich do to chuc, ca nhan tu ve co xac nhan va cam ket cua nguoi dung dau to chuc, ca nhan ve: Dia chi, so nha, duong pho (doi voi thanh pho, thi xa) va thon, xa... (doi voi nong thon) de co can cu theo doi giao dich, quan ly. Khi thay doi dia diem san xuat, kinh doanh, van phong giao dich, trong vong 10 ngay, to chuc, ca nhan phai gui cho co quan thue so do dia diem moi. Neu to chuc, ca nhan thue dia diem san xuat, kinh doanh, van phong giao dich thi phai xuat trinh hop dong thue nha, co xac nhan cua UBND phuong, xa, thi tran de doi chieu.

Co quan thue sau khi nhan ho so mua hoa don lan dau cua to chuc, ca nhan, trong vong 05 ngay (ngay lam viec) phai co trach nhiem kiem tra su ton tai thuc te cua to chuc, ca nhan de thuc hien ban hoa don theo quy dinh; so luong ban hoa don mua lan dau khong qua 02 quyen. Noi dung kiem tra theo quy dinh tai tiet a khoan nay cua nguoi dung dau to chuc, ca nhan san xuat, kinh doanh theo mot so noi dung ke khai ve nhan than tai cong van, don de nghi mua hoa don va tiet d khoan nay.

Cuc truong Cuc Thue, Chi cuc truong Chi cuc Thue, doi truong Doi thue cac dia phuong phai co trach nhiem chi dao can bo thue tai dia phuong kiem tra va tra loi cac noi dung theo yeu cau cua co quan thue dia phuong khac trong thoi gian khong qua 03 ngay de phuc vu cho viec ban hoa don duoc chinh xac, kip thoi.

Co quan thue quan ly mo so theo doi to chuc, ca nhan mua hoa don va cap cho don vi 1 so ST-22/HD (theo mau dinh kem).

1.2- Thu tuc mua hoa don cac lan tiep sau:

a- Giay gioi thieu kem theo cong van de nghi duoc mua hoa don do nguoi dung dau to chuc ky hoac don de nghi duoc mua hoa don cua chu ho san xuat, kinh doanh (theo mau dinh kem).

b- Xuat trinh Chung minh nhan dan (con trong thoi han su dung theo quy dinh cua phap luat) cua nguoi truc tiep mua hoa don.

c- So mua hoa don do co quan thue cap.

d- Bang ke hoa don hang hoa, dich vu ban ra theo mau so: 02/GTGT (ke ca to chuc, ca nhan tinh thue theo phuong phap truc tiep) co xac nhan da ke khai thue cua co quan thue quan ly. Truong hop thoi diem mua hoa don khong trung voi thoi diem ke khai nop thue thi to chuc, ca nhan tu ke khai so luong hoa don da su dung theo mau so: 02/GTGT va tu chiu trach nhiem ve noi dung ke khai cua minh. Can cu bang ke, so luong hoa don da su dung, da ke khai thue, co quan thue xac dinh so luong hoa don can ban cho to chuc, ca nhan lan tiep sau cho phu hop.

Rieng doi voi chu ho san xuat, kinh doanh phai truc tiep mua hoa don lan dau va cac lan tiep theo. Truong hop chu ho san xuat, kinh doanh khong truc tiep mua hoa don duoc phai co giay uy quyen co xac nhan co quan dia phuong noi chu ho kinh doanh.

2- Thu tuc dang ky su dung hoa don tu in.

2.1- Thu tuc dang ky mau hoa don tu in.

Doi voi Tong cong ty, tap doan, lien hiep co nhieu Cong ty, xi nghiep, don vi, chi nhanh dong o nhieu tinh, thanh pho truc thuoc TW thi dang ky su dung hoa don tu in voi Tong cuc Thue, doi voi cac to chuc, ca nhan khac dang ky tai cac Cuc Thue tinh, thanh pho truc thuoc TW (theo mau dinh kem).

To chuc, ca nhan san xuat, kinh doanh hang hoa, dich vu dang ky su dung hoa don tu in theo quy dinh sau:

a- Cong van dang ky su dung hoa don tu in (doi voi to chuc san xuat, kinh doanh) hoac don dang ky su dung hoa don tu in (doi voi ho san xuat, kinh doanh) - theo mau dinh kem.

b- Mau hoa don do to chuc, ca nhan tu thiet ke, mau hoa don phai co cac chi tieu nhu: Ten to chuc, ca nhan; dia chi, ma so thue, ky hieu, so hoa don; ten, dia chi, ma so thue cua don vi mua hang; ten hang hoa, dich vu, don vi tinh, so luong, don gia, tien hang; thue suat thue GTGT, tien thue GTGT (neu co), tong cong tien thanh toan, in theo van ban so:... ngay... thang... nam... cua co quan thue va ten nha in hoa don. Nhung noi dung dac thu, bieu tuong cua don vi co the duoc dua vao mau hoa don. Neu to chuc, ca nhan can su dung hoa don song ngu thi in tieng Viet truoc, tieng nuoc ngoai sau.

c- So do dia diem san xuat, kinh doanh, van phong giao dich do to chuc, ca nhan tu ve co xac nhan va cam ket cua nguoi dung dau to chuc, ca nhan ve: Dia chi, so nha, duong pho (doi voi thanh pho, thi xa), dia diem thon, xa... (doi voi  nong thon) de theo doi giao dich, quan ly. Khi thay doi dia diem san xuat, kinh doanh, van phong giao dich, trong vong 10 ngay, to chuc, ca nhan phai lap lai so do moi. Neu to chuc, ca nhan thue dia diem san xuat, kinh doanh, van phong giao dich thi phai xuat trinh hop dong thue nha, co xac nhan cua UBND phuong, xa, thi tran (de doi chieu) va ban Photocopy de co quan thue luu.

d-  Cac ban sao khong phai cong chung:

- Giay phep dang ky kinh doanh.

- Chung minh nhan dan (con trong thoi han su dung theo quy dinh cua phap luat) cua nguoi dung dau to chuc, ca nhan san xuat, kinh doanh.

d- Giay chung nhan dang ky thue ban chinh kem theo ban Photocopy.

Co quan thue sau khi nhan ho so dang ky su dung hoa don tu in cua to chuc, ca nhan, trong vong 05 ngay (ngay lam viec) phai co trach nhiem kiem tra ho so theo quy dinh ve su ton tai thuc te cua to chuc, ca nhan dang ky tu in hoa don de lam thu tuc chap thuan viec dang ky mau hoa don tu in.

Khi thay doi mau hoa don, to chuc, ca nhan phai dang ky lai.

2.2- Dang ky luu hanh mau hoa don tu in.

Hoa don do to chuc, ca nhan tu in phai dang ky luu hanh mau hoa don voi co quan thue noi dang ky su dung hoa don gom: Ky hieu, so luong, so hoa don (tu so... den so...). Co quan thue can cu vao nhu cau su dung hoa don va viec chap hanh quy dinh ve quan ly, su dung hoa don cua to chuc, ca nhan ma quy dinh so luong hoa don tu in duoc dang ky luu hanh su dung theo tung ky tu 1 thang den 3 thang. Truoc khi in hoa don dot moi phai bao cao viec su dung hoa don in dot cu va dang ky in moi voi co quan thue ve ky hieu, so luong, so thu tu hoa don.

Co quan thue quan ly mo so theo doi to chuc, ca nhan dang ky luu hanh mau hoa don tu in va cap cho don vi 1 so ST-25/HD (theo mau dinh kem).

 

VI. SU DUNG HOA DON

  

1- Doi voi to chuc, ca nhan su dung hoa don.

1.1- To chuc, ca nhan khi ban, trao doi hang hoa, dich vu phai lap hoa don theo quy dinh va giao cho khach hang.

1.2- Thoi diem lap hoa don: Hoa don phai duoc lap ngay khi cung cap hang hoa, dich vu va cac khoan thu tien phat sinh theo quy dinh. Khi lap hoa don, ben ban phai phan anh day du cac noi dung, chi tieu in san tren mau hoa don, gach cheo phan bo trong (neu co) tu trai qua phai. Viec lap hoa don co the viet bang tay, danh may 1 lan in sang cac lien co noi dung nhu nhau. Truong hop viet sai can huy bo hoa don thi gach cheo de huy bo va khong duoc xe roi khoi quyen hoa don va phai luu day du cac lien cua so hoa don.

Truong hop mau hoa don co chi tieu thu truong don vi ky duyet thi khong nhat thiet thu truong don vi phai ky duyet ma co the uy quyen cho nguoi ban hang ky, ghi ro ho, ten khi lap va giao hoa don cho khach hang. Viec uy quyen nguoi ky duyet hoa don ban hang phai co quyet dinh cua thu truong don vi va hoa don nay phai duoc dong dau cua to chuc, ca nhan vao goc tren, ben trai cua lien 2 hoa don.

1.3- Hoa don phai su dung theo thu tu, tu so nho den so lon, khong duoc dung cach so.

1.4- Cac truong hop ban hang hoa, dich vu sau day khong bat buoc phai lap hoa don:

a- Truong hop ban le hang hoa, cung ung dich vu cho nguoi tieu dung co gia tri duoi 100.000 dong moi lan thu tien neu nguoi mua khong yeu cau lap va giao hoa don. Neu nguoi mua hang yeu cau giao hoa don thi nguoi ban hang van phai lap va giao hoa don theo dung quy dinh. Hang hoa ban le cho nguoi tieu dung co gia tri duoi muc quy dinh tuy khong phai lap hoa don nhung phai lap bang ke ban le hang hoa, dich vu theo quy dinh.

b- Doi voi to chuc, ca nhan san xuat, kinh doanh ke khai nop thue, cac don vi thu huong tien tu Ngan sach Nha nuoc, cac don vi thuc hien du an va cac khoan chi khac, can phai hach toan ke toan thi khi mua hang hoa co gia tri duoi muc quy dinh khong bat buoc phai lap hoa don van phai yeu cau nguoi ban lap va giao hoa don theo dung quy dinh de lam co so ke khai tinh thue, thanh toan tien theo quy dinh.

1.5- To chuc, ca nhan su dung hoa don khi sap nhap, hop nhat, giai the, chuyen doi hinh thuc so huu, pha san, ngung hoat dong, phai bao cao thanh, quyet toan su dung hoa don va nop lai toan bo so hoa don chua su dung cho co quan thue noi cung cap hoac dang ky su dung hoa don trong thoi han cham nhat la 5 ngay lam viec, ke tu khi co quyet dinh sap nhap, hop nhat, giai the, chuyen doi hinh thuc so huu, pha san, ngung hoat dong.

1.6- Doi tuong su dung hoa don:

a- Doi voi hoa don Gia tri gia tang gom:

- To chuc, ca nhan san xuat, kinh doanh ap dung tinh thue Gia tri gia tang theo phuong phap khau tru.

- To chuc, ca nhan lam dai ly ban dung gia hang hoa chiu thue GTGT ap dung tinh thue Gia tri gia tang theo phuong phap khau tru.

b- Doi voi hoa don ban hang thong thuong gom:

- To chuc, ca nhan san xuat, kinh doanh ap dung tinh thue Gia tri gia tang theo phuong phap truc tiep.

- To chuc, ca nhan lam dai ly ban dung gia hang hoa chiu thue tieu thu dac biet.

- To chuc, ca nhan lam dai ly ban dung gia hang hoa chiu thue GTGT ap dung tinh thue Gia tri gia tang theo phuong phap truc tiep.

- Cac ho san xuat, kinh doanh nop thue theo phuong phap truc tiep, an dinh on dinh 6 thang, ca nam, cac hoat dong kinh doanh khong thuong xuyen duoc su dung hoa don le do co quan thue lap. Viec lap hoa don le duoc quy dinh tai khoan 1.8 diem nay.

c- To chuc, ca nhan hoat dong thu mua hang hoa nong, lam, thuy san chua qua che bien duoc su dung hoa don thu mua hang nong, lam, thuy san.

1.7- Hoa don duoc dung de khau tru thue GTGT, hoan thue GTGT, tinh chi phi hop ly, thanh toan tien phai la: 

a- Hoa don mua hang hoa, dich vu.

- Hoa don mua hang hoa, dich vu ban goc, lien 2 (lien giao khach hang).

- Hoa don ghi day du cac chi tieu, noi dung theo quy dinh va phai nguyen ven.

- So lieu, chu viet, danh may hoac in tren hoa don phai ro rang, day du, chinh xac theo dung quy dinh, khong bi tay xoa, sua chua.

b- Cac truong hop khac:

- To chuc, ca nhan mua hang lam mat hoa don mua hang ban goc (lien 2) do hoan canh khach quan nhu: Thien tai, hoa hoan, bi mat cap; khi xay ra mat hoa don trong cac truong hop neu tren, to chuc, ca nhan phai khai bao, lap bien ban ve so hoa don bi mat, ly do mat co xac nhan cua co quan thue doi voi truong hop thien tai, hoa hoan, xac nhan cua co quan cong an dia phuong doi voi truong hop bi mat cap. Ho so lien quan den hanh vi lam mat hoa don gom:

+ Cong van, don cua to chuc, ca nhan ve viec lam mat hoa don.

+ Bien ban mat hoa don mua hang.

+ Ban sao hoa don mua hang (lien 1) co xac nhan ky ten, dong dau (neu co) cua ben ban hang.

Khi tiep nhan ho so mat hoa don mua hang, co quan thue phai thuc hien thong bao so hoa don mua hang khong con gia tri su dung va tien hanh xu phat vi pham hanh chinh doi voi to chuc, ca nhan co hanh vi lam mat hoa don.

-  To chuc, ca nhan mua tai san thuoc loai phai dang ky su dung (xe o to, xe may...) ma lien 2 cua hoa don phai luu tai co quan quan ly tai san (Cong an) duoc thay the hoa don mua hang gom cac chung tu sau: Phieu thu tien (lien 2, ban goc) - Mau CTT 41, Bien lai truoc ba (ban Photocopy lien 2), hoa don (ban Photocopy lien 2) lien quan den tai san phai dang ky.

1.8- Doi voi cap hoa don le:

Cac truong hop cap hoa don le (khong thu tien) theo quy dinh tai khoan 1.2, muc IV, phan B cua Thong tu nay cho to chuc, ca nhan su dung hoa don, ke ca truong hop ban hang cua ho san xuat, kinh doanh da nop thue an dinh can su dung hoa don thi deu phai co don de nghi su dung hoa don le; loai hoa don cap le la: Hoa don ban hang thong thuong. Can cu de nghi cua to chuc, ca nhan, co quan thue phai to chuc kiem tra thuc te so hang hoa, dich vu de cap hoa don va thu thue GTGT, thue TNDN theo muc an dinh tren tung so hoa don. Hoa don duoc lap tai co quan thue, lien 1, 2: Giao cho nguoi duoc cap hoa don; lien 3: Luu tai co quan thue. Hoa don cap le phai duoc dong dau cua co quan thue noi lap hoa don vao phia tren ben trai cua tung lien hoa don. Co quan Thue phai mo so theo doi rieng cac to chuc, ca nhan su dung hoa don le nhu mot to chuc, ca nhan su dung hoa don.

 

1.9- Doi voi cac hoat dong ban dau gia tai san: Hoi dong giai the doanh nghiep, pha san, co quan thi hanh an duoc su dung hoa don de ban tai san, hang hoa thu tien. Can cu cong van de nghi, co quan thue ban hoa don cho cac to chuc  ban tai san, hang hoa su dung. So hoa don su dung duoc dong dau cua to chuc ban hang vao phia tren ben trai hoa don va thuc hien thanh, quyet toan so hoa don theo quy dinh voi co quan thue noi ban hoa don.

1.10- Truong hop lap lai hoa don:

Truong hop mua, ban hang hoa, khi nguoi ban hang da xuat hoa don, nguoi mua da nhan hang nhung do hang hoa khong dung quy cach, chat luong phai tra lai toan bo hay mot phan hang hoa, khi xuat hang tra lai cho nguoi ban, to chuc, ca nhan mua hang phai lap hoa don theo dung quy dinh nhung hoa don ghi ro hang hoa tra lai nguoi ban, so tien hang, tien thue GTGT kem theo Phieu nhap kho, xuat kho (neu co) lam can cu de ben ban, ben mua dieu chinh tien hang, so thue GTGT khi ke khai thue.

Nhung truong hop hoa don da duoc xe roi khoi quyen, sau do phat hien sai phai huy bo thi to chuc, ca nhan phai lap bien ban co chu ky xac nhan cua ben mua hang, ben ban hang, neu la to chuc phai co ky xac nhan (dong dau) cua nguoi dung dau to chuc; ben mua hang, ben ban hang phai chiu trach nhiem truoc phap luat ve so hoa don huy bo.

1.11- To chuc, ca nhan mua hang hoa, dich vu:

To chuc, ca nhan khi mua, trao doi  hang hoa, dich vu co quyen va trach nhiem yeu cau nguoi ban hang lap, giao lien 2 hoa don de su dung theo nhu cau thuc te cua nguoi mua hang.

Doi voi to chuc, ca nhan san xuat, kinh doanh ke khai nop thue, don vi thu huong tien tu Ngan sach Nha nuoc, don vi thuc hien du an khi mua hang (ke ca truong hop mua hang hoa co gia tri duoi muc quy dinh khong phai lap hoa don), nguoi mua hang phai nhan hoa don va kiem tra noi dung ghi tren hoa don, ky, ghi ro ho, ten nguoi mua hang, tu choi khong nhan hoa don ghi sai cac chi tieu, ghi chenh lech gia tri voi thuc te so tien thanh toan.

Rieng doi voi viec mua hang khong truc tiep nhu: Mua hang qua dien thoai, FAX thi ben mua hang khong phai ky tren hoa don nhung ghi ro la hang mua qua dien thoai, FAX...

Doi voi nguoi tieu dung co hoa don mua hang, ke ca hoa don thu mua hang nong, lam, thuy san phai luu giu de duoc huong cac quyen loi theo quy dinh nhu: Bao hanh san pham, xac nhan tai san hop phap, dang ky so huu tai san, du boc tham hoa don trung thuong, ke khai chi phi khi tinh thue...

2- Doi voi viec su dung hoa don thu mua hang nong, lam, thuy san thuc hien theo quy dinh tai Dieu 10 Nghi dinh so 89/2002/ND-CP.

 

VII. QUAN LY HOA DON

 

1- Doi voi co quan thue.

1.1- Co quan thue cac cap phai thuc hien viec quan ly, su dung hoa don thong nhat, mo so theo doi nhap, xuat, ban hoa don, dang ky su dung hoa don, theo doi bao cao su dung hoa don, thanh, quyet toan su dung hoa don theo dung quy dinh:

- Mo so theo doi nhap, xuat hoa don tai co quan thue.

- Theo doi cac to chuc, ca nhan dang ky su dung hoa don tu in theo mau so ST-25/HD, mau ST-27/HD (theo mau dinh kem).

- Lap bao cao, tong hop Bao cao hang quy gui co quan thue cap tren theo mau BC-27/HD, BC-20/HD, BC-24/HD (theo mau dinh kem).

- Mo so theo doi to chuc, ca nhan mua hoa don (theo mau dinh kem).

- Mo so theo doi mat hoa don va xu ly mat hoa don (theo mau dinh kem).

- Mo so theo doi viec xac minh hoa don.

- Mo so theo doi viec su dung hoa don gia, hoa don khong dung quy dinh.

- Mo so theo doi hoa don cua cac doanh nghiep bo tron.

1.2- Hoa don phai co kho de bao quan an toan tranh moi, mot; phai co thu kho va phai mo so, quan ly theo doi dung quy dinh, thuc hien bao quan, quan ly hoa don khong duoc de hu hong, mat hoa don.

1.3- Thuc hien thong bao mat hoa don, tu choi ban hoa don; dinh chi su dung hoa don; thu hoi hoa don cua to chuc, ca nhan khong su dung do: Sap nhap, giai the, ngung hoat dong, doi mau hoa don, hoa don thong bao mat nhung da tim thay, hoa don in trung ky hieu, in trung so hoa don, rach nat khong su dung duoc. Khi thu hoi hoa don phai lap bang ke chi tiet cua tung to chuc, ca nhan: Ky hieu, mau so, so luong, so thu tu hoa don.

1.4- Thuc hien thanh huy hoa don khong con gia tri su dung (ke ca cac loai hoa don bi mat da thu hoi lai duoc). Lap bang ke hoa don thanh huy va phai duoc chap thuan bang van ban cua Tong cuc Thue. Viec thanh huy hoa don khong con gia tri su dung phai thanh lap Hoi dong thanh huy bao gom: Dai dien So Tai chinh, Lanh dao Cuc thue, dai dien phong Thanh tra xu ly to tung ve thue, phong Quan ly an chi, Phong ke hoach tong hop, ke toan an chi, thu kho an chi.

1.5- Co quan quan ly hoa don phai thuong xuyen co ke hoach cu the de kiem tra tinh hinh su dung, quan ly hoa don cua to chuc, ca nhan nhan in, dat in, phat hanh, su dung hoa don va xu ly vi pham (neu co).            

1.6- To chuc cong tac xac minh hoa don.

Co quan quan ly hoa don cac cap co trach nhiem to chuc cong tac xac minh hoa don. Viec xac minh hoa don cua cac co quan, cac nganh, cac doan the va co quan thue cac cap phai can cu vao cong van de nghi xac minh kem theo ban sao hoa don. Cac truong hop tra loi xac minh phai bang van ban trong thoi han 15 ngay ke tu ngay nhan duoc yeu cau xac minh. To chuc, ca nhan duoc yeu cau xac minh phai co trach nhiem thong bao ket qua xac minh cho co quan yeu cau xac minh va chiu trach nhiem ve ket qua xac minh.

1.7- Theo doi xu ly mat hoa don.

Khi nhan duoc bao cao cua to chuc, ca nhan lam mat hoa don, co quan thue phai thuc hien thong bao theo mau BC-23/HD (mau dinh kem) cho Tong cuc Thue, Cuc Thue cac tinh, thanh pho truc thuoc TW, dong thoi phai cap nhat vao mang thong tin may tinh trong toan quoc de truy tim hoa don mat.

Co quan thue cac cap phai lap bien ban vi pham ve hanh vi lam mat hoa don va tien hanh xu phat trong vong 10 ngay lam viec, ke tu khi ra thong bao mat hoa don. Viec xu phat phai co quyet dinh xu ly theo dung tham quyen cua Cuc truong Cuc Thue, Chi cuc truong Chi cuc Thue. Quyet dinh xu phat phai gui ve co quan Thue cap tren (doi voi truong hop do Chi cuc Thue xu ly thi phai bao cao Tong cuc Thue va Cuc Thue). Hang thang Chi cuc Thue phai tong hop bao cao Cuc Thue ve xu ly mat hoa don vao ngay 10 thang sau. Hang quy Cuc Thue phai tong hop chung bao cao Tong cuc Thue vao ngay 15 thang dau quy sau (theo mau dinh kem).

1.8- Quan ly to chuc, ca nhan su dung hoa don tu in.

Co quan Thue cac cap phai thuc hien theo doi quan ly to chuc, ca nhan su dung hoa don tu in:

a- Luu giu ho so: Ho so cua cac to chuc, ca nhan dang ky tu in hoa don phai duoc luu giu theo tung don vi ve: Cong van chap thuan viec dang ky su dung hoa don cua co quan thue, mau hoa don duoc duyet va mau hoa don da dang ky su dung (mau Photocopy). Viec mo so theo doi quan ly, lap bao cao deu phai thuc hien bang may vi tinh.

b- Thuc hien huy bo hieu luc viec chap thuan su dung hoa don tu in khi phat hien to chuc, ca nhan dua hoa don ra su dung nhung khong thong bao phat hanh mau hoa don, khong dang ky luu hanh su dung hoa don. Hoa don in trung so, trung ky hieu.

1.9- Quan ly viec nhan in hoa don.

Co quan Thue theo doi, quan ly cac Nha in in hoa don cho to chuc, ca nhan tu in, co ke hoach kiem tra, phat hien, ngan chan cac hanh vi vi pham ve dat in, nhan in hoa don.

2- Doi voi to chuc, ca nhan su dung hoa don.

2.1- To chuc, ca nhan hoat dong san xuat, kinh doanh hang hoa, dich vu phai su dung hoa don theo dung quy dinh, nghiem cam viec mua, ban, cho, su dung hoa don cua to chuc, ca nhan khac; khong duoc ghi khong hoa don de ke khai khau tru thue GTGT, hoan thue GTGT, chi phi hop ly, thanh toan tien, thanh quyet toan tai chinh va su dung hoa don vao cac muc dich khac. Neu cac hanh vi vi pham xay ra trong don vi thi nguoi dung dau to chuc phai chiu trach nhiem lien doi ve so hoa don vi pham da duoc ky duyet.

2.2- Thuc hien mo so theo doi, co noi quy quan ly va phuong tien bao quan, luu giu hoa don theo quy dinh cua phap luat cu the nhu sau:

a- Hang thang thuc hien bao cao tinh hinh su dung hoa don mau BC-26/HD (theo mau dinh kem), cham nhat vao ngay 10 cua dau thang sau. Rieng mot so nganh dac thu co the bao cao su dung hoa don hang quy nhung phai duoc su chap thuan cua Tong cuc Thue.

b- Bao cao thanh, quyet toan su dung hoa don hang nam (theo mau dinh kem) gui co quan thue truc tiep quan ly truoc ngay 25 thang 02 nam sau.

2.3- To chuc, ca nhan lam mat hoa don phai bao cao ngay bang van ban voi co quan thue noi cung cap hoac dang ky su dung hoa don mau BC-21/HD (theo mau dinh kem). Truong hop hoa don da thong bao mat nhung tim thay duoc thi to chuc, ca nhan phai thuc hien nop lai cho co quan thue noi mua hoac noi dang ky su dung hoa don.

2.4- Hoa don chua su dung hoac da su dung phai duoc bao quan, luu giu theo quy dinh cua phap luat ve Thue va phap luat ve Ke toan - thong ke. Hoa don phai duoc bao quan an toan khong de mat mat, hu hong. Moi truong hop de mat hoa don, to chuc, ca nhan phai co trach nhiem bao cao ngay voi co quan thue noi truc tiep quan ly de co bien phap xu ly theo quy dinh. To chuc, ca nhan su dung hoa don phai xuat trinh hoa don chua su dung, dang su dung, da su dung cho co quan thue va cac co quan Nha nuoc co tham quyen khi kiem tra.

2.5- To chuc su dung hoa don phai thuong xuyen kiem tra cac ca nhan duoc giao lap hoa don khi ban hang cua don vi de theo doi, chan chinh, ngan chan kip thoi nhung hanh vi vi pham quy dinh ve su dung hoa don; nhung ca nhan co hanh vi vi pham ve su dung hoa don thi phai chuyen cong viec khac. Nguoi dung dau to chuc phai chiu trach nhiem truoc phap luat ve so hoa don da mua, da dang ky su dung, da su dung, da ke khai thue, da thanh, quyet toan.

 

C- XU LY VI PHAM HANH CHINH

 

1- Nhung truong hop vi pham cac quy dinh tai Dieu 12, 13, 14, 15, 16 cua Nghi dinh so 89/2002/ND-CP ngay 07/11/2002 cua Chinh phu, co quan thue va co quan thanh tra chuyen nganh tai chinh phai lap bien ban vi pham hanh chinh theo dung quy dinh va xu ly theo dung tham quyen da duoc quy dinh tai Dieu 36, 38 cua Phap lenh xu phat hanh chinh so 44/2002/PL-UBTVQH10 ngay 02/7/2002.

2- Cac bien phap khac phuc hau qua ve thue.

To chuc, ca nhan co hanh vi vi pham quy dinh tai Dieu 12, 13, 14, 15, 16 cua Nghi dinh so 89/2002/ND-CP ngay 07/11/2002 cua Chinh phu, ngoai viec bi xu phat vi pham hanh chinh theo quy dinh tai cac Dieu tren neu lam that thoat tien thue cua Ngan sach Nha nuoc thi:

2.1- Bi truy thu du so thue tron.

2.2- Bi xu phat ve thue theo quy dinh tai cac Luat thue. Truong hop vi pham nghiem trong thi bi truy cuu trach nhiem hinh su theo quy dinh cua phap luat.

3- Cac bien phap khac phuc khac.

3.1- To chuc, ca nhan co hanh vi vi pham  quy dinh tai diem 1, 2 neu tren thi cac hoa don vi pham do khong duoc ke khai de tinh khau tru thue GTGT hoac hoan thue GTGT, khong duoc tinh vao chi phi hop ly. Truong hop da thanh toan thi buoc to chuc, ca nhan phai hoan tra toan bo so tien da thanh toan, da khau tru, da hoan, da tinh vao chi phi; doi voi cac don vi thu huong kinh phi tu NSNN thi khong duoc quyet toan chi ngan sach, don vi thuc hien du an thi khong duoc thanh, quyet toan chi; doi voi cac chu dau tu thi khong duoc tinh quyet toan gia tri cong trinh xay dung co ban hoan thanh.

Truong hop phat hien co su khac nhau ve so luong, gia tri giua cac lien cua hoa don thi bi xu phat vi pham hanh chinh theo quy dinh, truy thu so thue chenh lech giua cac lien do va duoc phep lap lai hoa don kem theo bien ban xu phat vi pham hanh chinh.

Doi voi to chuc, ca nhan da mua hoa don nhung su dung bat hop phap (bo tron) thi hoa don do khong duoc chap nhan ke khai de tinh khau tru thue GTGT hoac hoan thue GTGT va khong duoc tinh vao chi phi hop ly.

3.2- Truong hop tu choi ban hoa don, tam dinh chi su dung hoa don.

a- Co quan thue cac cap co quyen tu choi viec ban hoa don doi voi to chuc, ca nhan mua hoa don trong cac truong hop nhu sau:

- Khong dam bao du thu tuc quy dinh tai muc V phan B Thong tu nay.

- Khong ke khai thue hoac co ke khai thue nhung khong co doanh thu tinh thue sau 01 thang mua hoa don.

- Khong thuc hien bao cao su dung hoa don theo quy dinh.

b- Co quan thue cac cap co quyen tam dinh chi su dung hoa don doi voi to chuc, ca nhan co hanh vi vi pham:

- Dinh chi ngay doi voi to chuc, ca nhan co hanh vi ban hoa don khong (hoa don trang) va lap hoa don khong.

- To chuc, ca nhan co hanh vi vi pham duoi day, da bi co quan thue xu ly nhung van tiep tuc vi pham nhu:

+ Tay xoa hoa don, ghi hoa don co so luong, gia tri hang hoa, dich vu khong thong nhat giua cac lien hoa don.

+ Co so kinh doanh mat hoa don nhung khong khai bao kip thoi theo quy dinh hien hanh voi co quan thue.

+ Khong thuc hien cac quyet dinh xu phat vi pham hanh chinh ve hoa don va thue cua co quan co tham quyen.

Truong hop to chuc, ca nhan da khac phuc cac hanh vi vi pham neu tren thi tiep tuc duoc co quan thue xem xet de ban hoa don; thoi han tam dinh chi su dung hoa don toi da khong qua 3 thang (90 ngay), ke tu khi co quyet dinh tam dinh chi su dung hoa don cua co quan thue. Neu cac hanh vi vi pham duoc khac phuc som hon 3 thang thi co quan thue co bien ban de cham dut hieu luc tam dinh chi su dung hoa don. Truong hop qua thoi han 3 thang ma cac hanh vi vi pham chua duoc khac phuc thi co quan thue co the kien nghi voi co quan cap giay phep kinh doanh dinh chi rut giay phep dang ky kinh doanh cua to chuc, ca nhan vi pham.

3.3- Co quan thue co quyen thu hoi: Hoa don het han su dung, hoa don doi mau, hoa don da thong bao mat nhung tim lai duoc; hoa don in trung ky hieu, trung so; hoa don rach, nat, hoa don su dung khong dung quy dinh; so tien thu duoc do ban hoa don trai quy dinh tai Thong tu nay.

4- Nguyen tac, thu tuc xu ly vi pham, cac tinh tiet giam nhe, tinh tiet tang nang,  cuong che va thoi hieu thi hanh quyet dinh xu phat.

Nguyen tac xu ly vi pham, thu tuc xu phat, cac tinh tiet giam nhe, tinh tiet tang nang doi voi hanh vi vi pham, thoi hieu xu phat duoc thuc hien theo quy dinh tai Phap lenh xu ly vi pham hanh chinh.

To chuc, ca nhan bi xu phat vi pham ve in, phat hanh, su dung, quan ly hoa don phai thi hanh quyet dinh trong thoi han 10 ngay, ke tu ngay co quan co tham quyen ra quyet dinh xu phat; truong hop co tinh khong chap hanh quyet dinh xu phat vi pham thi to chuc, ca nhan do bi cuong che chap hanh theo quy dinh cua phap luat.

5- Tham quyen xu ly vi pham.

Co quan thue, co quan thanh tra chuyen nganh tai chinh co tham quyen xu ly cac hanh vi vi pham ve in, phat hanh, su dung, quan ly hoa don; tham quyen xu ly cac hanh vi vi pham ve in, phat hanh, su dung, quan ly hoa don duoc thuc hien theo quy dinh tai Dieu 36, Dieu 38 Phap lenh xu ly vi pham hanh chinh.

6- Xac dinh tham quyen xu ly vi pham hanh chinh trong linh vuc in, phat hanh, su dung, quan ly hoa don.

6.1- Nguyen tac xac dinh tham quyen xu ly vi pham hanh chinh ve in, phat hanh, su dung, quan ly hoa don tai Thong tu nay thuc hien theo quy dinh tai Dieu 42 Phap lenh xu ly vi pham hanh chinh.

Trong qua trinh kiem tra, thanh tra, co quan thanh tra chuyen nganh tai chinh phat hien cac to chuc, ca nhan co hanh vi vi pham ve in, phat hanh, su dung, quan ly hoa don dan den khai man, tron thue thi sau khi xu ly vi pham hanh chinh phai chuyen ho so cho co quan thue de xu ly theo cac muc xu phat doi voi hanh vi khai man, tron thue.

6.2- Cac hanh vi vi pham ve in, phat hanh, su dung, quan ly hoa don dan den tron thue, neu den muc theo quy dinh cua phap luat phai truy cuu trach nhiem hinh su thi co quan kiem tra, thanh tra chuyen nganh phai lap ho so chuyen cho co quan co tham quyen de truy cuu trach nhiem hinh su.

6.3- Co quan tien hanh to tung co trach nhiem thong bao ket qua xu ly doi voi cac hanh vi vi pham ve in, phat hanh, su dung, quan ly hoa don cho co quan da de nghi truy cuu trach nhiem  hinh su.

d- Khieu nai, to cao va khen thuong

Khieu nai va giai quyet khieu nai, to cao doi voi hanh vi vi pham ve in, phat hanh, su dung, quan ly hoa don quy dinh tai Thong tu nay thuc hien theo quy dinh cua phap luat ve  khieu nai, to cao.

To chuc, ca nhan co cong phat hien, to giac, kiem tra, xu ly cac hanh vi vi pham ve in, phat hanh, su dung, quan ly hoa don duoc khen thuong theo quy dinh cua Chinh phu.

 

D- DIEU KHOAN THI HANH

 

 Thong tu nay co hieu luc thi hanh ke tu ngay ky va thay the Che do phat hanh, quan ly, su dung hoa don ban hang ban hanh kem theo Quyet dinh so: 885/1998/QD-BTC ngay 16/7/1998, Quyet dinh so: 31/2001/QD-BTC ngay 13/4/2001 va Quyet dinh so: 110 /2002/QD-BTC ngay 18/9/2002 ve viec sua doi, bo sung Che do phat hanh, quan ly, su dung hoa don ban hang cua Bo truong Bo Tai chinh va cac quy dinh khac ve in, phat hanh, su dung, quan ly hoa don trai voi quy dinh tai Thong tu nay.

Trong qua trinh thuc hien, neu co vuong mac, de nghi cac to chuc, ca nhan phan anh ve Bo Tai chinh de giai quyet kip thoi.

 

 



Tìm hiểu: Xu Phat Vi Pham Hanh Chinh, thue gia tri gia tang, co quan co tham quyen, dang ky su dung, thanh pho truc thuoc, thong bao phat hanh, theo quy dinh, Tong cuc Thue, so theo doi, bo tai chinh, hoa don, to chuc, ca nhan, lien

Xem Bản Tiếng Việt Có Dấu: Thông tư số 120/2002/TT-BTC

Ban co the doc ban tieng Viet co dau cua bai viet Thông tư số 120/2002/TT-BTC bang cach nhan chuot vao duong dan tren.

Lien he ve tin Thong tu so 1202002TTBTC

Nhan xet, hay lien he ve tin Thong tu so 1202002TTBTC co the gui bang duong dan o duoi. Ban nen gui kem tieu de bai viet Thong tu so 1202002TTBTC de lam tham khao. Bai viet nay thuoc chuyen de Chinh sach trong chuyen muc Kinh te.

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