Ngày 27/4/2017, Bộ Tài Chính đã chính thức ban hành Thông tư 37/2017/TT-BTC, đánh dấu một bước tiến quan trọng trong việc cải cách các quy định liên quan đến hóa đơn. Được chính thức có hiệu lực từ ngày 12/6/2017, thông tư này không chỉ sửa đổi mà còn bổ sung nhiều quy định mới nhằm hướng tới việc quản lý hóa đơn hiệu quả hơn.
Thông tư này đang nhận được nhiều sự chú ý từ cộng đồng doanh nghiệp do những thay đổi đáng kể trong quy định về hóa đơn bán hàng hóa và cung ứng dịch vụ. Đây là thông tin quan trọng mà các doanh nghiệp cần nắm vững để đảm bảo hoạt động kinh doanh của mình tuân thủ đúng quy định pháp luật.
Những Điểm Nổi Bật Trong Thông tư 37/2017/TT-BTC
Thông tư 37/2017/TT-BTC đã tiến hành sửa đổi một số nội dung quan trọng trong Thông tư 39/2014/TT-BTC, được ban hành để hướng dẫn thi hành Nghị định 51/2010/NĐ-CP và Nghị định 04/2014/NĐ-CP. Đặc biệt, thông tư này cũng cập nhật các quy định trong Thông tư 26/2015/TT-BTC liên quan đến thuế giá trị gia tăng và quản lý thuế.
Điều Chỉnh Về Điều Kiện Sử Dụng Hóa Đơn Tự In
Một trong những điểm đáng lưu ý trong Thông tư 37/2017/TT-BTC là sự thay đổi về điều kiện để doanh nghiệp tự in hóa đơn. Đối với những doanh nghiệp mới thành lập từ ngày 01/6/2014 có vốn điều lệ dưới 15 tỷ đồng, điều kiện để tự in hóa đơn đã được điều chỉnh. Cụ thể, doanh nghiệp cần có quy định rõ ràng liên quan đến việc tự in hóa đơn xuất phát từ việc đầu tư mua sắm tài sản cố định hoặc máy móc, thiết bị với giá trị từ 1 tỷ đồng trở lên.
Văn Bản Đề Nghị Sử Dụng Hóa Đơn Tự In
Doanh nghiệp cần phải nộp văn bản đề nghị sử dụng hóa đơn tự in và sẽ được cơ quan thuế quản lý trực tiếp xác nhận về đủ điều kiện. Từ đây, thời gian cho cơ quan thuế để phản hồi đã được rút ngắn xuống còn 02 ngày làm việc, trái ngược với quy định trước đây là 05 ngày. Nếu sau 02 ngày làm việc, cơ quan thuế không có ý kiến bằng văn bản, doanh nghiệp có quyền sử dụng hóa đơn tự in. Thủ trưởng cơ quan thuế sẽ phải chịu trách nhiệm nếu không có phản hồi kịp thời.
Thay đổi về thời gian phát hành hóa đơn
Điều này sẽ giúp tăng cường tính chủ động của doanh nghiệp và giảm bớt các thủ tục hành chính, từ đó tạo điều kiện thuận lợi hơn cho việc kinh doanh.
Lợi Ích Khi Áp Dụng Thông Tư 37/2017/TT-BTC
Nhờ những quy định mới này, các doanh nghiệp sẽ có cơ hội dễ dàng hơn trong việc quản lý và sử dụng hóa đơn, qua đó giảm bớt thời gian và chi phí cho các thủ tục hành chính. Thông tư không chỉ đơn thuần là những quy định khô khan mà còn phản ánh nỗ lực của Chính phủ trong việc tạo môi trường kinh doanh thông thoáng và thuận lợi hơn cho các doanh nghiệp.
Tăng Cường Tính Minh Bạch
Sự điều chỉnh này có thể giúp tăng cường tính minh bạch trong hoạt động kinh doanh, khi các doanh nghiệp có thể dễ dàng hơn trong việc phát hành hóa đơn cho các giao dịch diễn ra, tránh được những rủi ro pháp lý không đáng có.
Hỗ Trợ Doanh Nghiệp Nhỏ
Thông tư cũng mở ra cơ hội cho các doanh nghiệp nhỏ và vừa, đặc biệt là những doanh nghiệp mới thành lập, giúp họ có thể cạnh tranh hiệu quả hơn trên thị trường thông qua việc tối ưu hóa quy trình kinh doanh của mình, từ đó phát triển bền vững hơn.
Kết Luận
Thông tư 37/2017/TT-BTC đại diện cho một bước tiến quan trọng trong việc cải cách các quy định liên quan đến hóa đơn tại Việt Nam. Với sự thay đổi về điều kiện sử dụng hóa đơn tự in, thông tư này không chỉ giảm bớt gánh nặng thủ tục hành chính mà còn tạo điều kiện thuận lợi cho các doanh nghiệp trong việc hoạt động kinh doanh.
Nếu bạn là một doanh nghiệp đang tìm hiểu về các quy định mới liên quan đến hóa đơn, hãy truy cập visadebit.com.vn để cập nhật thêm thông tin chi tiết và hữu ích cho việc quản lý tài chính và kế toán của bạn.
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