{"id":2870,"date":"2025-06-17T04:32:55","date_gmt":"2025-06-17T04:32:55","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2870"},"modified":"2025-06-17T04:32:55","modified_gmt":"2025-06-17T04:32:55","slug":"mot-so-diem-moi-cua-thong-tu-so-31-2025-tt-btc-huong-dan-viec-in-phat-hanh-quan-ly-va-su-dung-tem-dien-tu-ruou-va-tem-dien-tu-thuoc-la","status":"publish","type":"post","link":"https:\/\/daxinprv.com\/vi\/tin-tuc-su-kien\/mot-so-diem-moi-cua-thong-tu-so-31-2025-tt-btc-huong-dan-viec-in-phat-hanh-quan-ly-va-su-dung-tem-dien-tu-ruou-va-tem-dien-tu-thuoc-la\/","title":{"rendered":"M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a th\u00f4ng t\u01b0 s\u1ed1 31\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng tem \u0111i\u1ec7n t\u1eed r\u01b0\u1ee3u v\u00e0 tem \u0111i\u1ec7n t\u1eed thu\u1ed1c l\u00e1"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>M\u1ed8T S\u1ed0 \u0110I\u1ec2M M\u1edaI C\u1ee6A TH\u00d4NG T\u01af S\u1ed0 31\/2025\/TT-BTC H\u01af\u1edaNG D\u1eaaN VI\u1ec6C IN, PH\u00c1T H\u00c0NH, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG TEM \u0110I\u1ec6N T\u1eec R\u01af\u1ee2U V\u00c0 TEM \u0110I\u1ec6N T\u1eec THU\u1ed0C L\u00c1<\/strong><\/h4>\n<p>Ng\u00e0y 31 th\u00e1ng 5 n\u0103m 2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 31\/2025\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Th\u00f4ng t\u01b0 s\u1ed1 23\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng tem \u0111i\u1ec7n t\u1eed r\u01b0\u1ee3u v\u00e0 tem \u0111i\u1ec7n t\u1eed thu\u1ed1c l\u00e1, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 6 n\u0103m 2025. Trong \u0111\u00f3, m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau:<\/p>\n<p>1\/ H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ng\u00e0nh thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng tr\u1ea3 Th\u00f4ng b\u00e1o \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eabu 04\/TEM v\u00e0 07\/TEM<\/p>\n<p>2\/ T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o, th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ng\u00e0nh thu\u1ebf \u0111\u1ed1i v\u1edbi tem \u0111i\u1ec7n t\u1eed thu\u1ed1c l\u00e1, tem \u0111i\u1ec7n t\u1eed r\u01b0\u1ee3u bia kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng do m\u1ea5t, ch\u00e1y ho\u1eb7c h\u1ecfng. Theo \u0111\u00f3, c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o n\u1ed9i dung n\u00e0y.<\/p>\n<p>3\/ B\u1ecf c\u00e1c gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i cung c\u1ea5p khi \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 mua, nh\u1eadn tem \u0111i\u1ec7n t\u1eed thu\u1ed1c l\u00e1, tem \u0111i\u1ec7n t\u1eed r\u01b0\u1ee3u bia<\/p>\n<p>4\/ Khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t tem cho b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t c\u1ea7n ph\u1ea3i:<\/p>\n<ul>\n<li>Qu\u00e9t m\u00e3 QR g\u1eafn tr\u00ean th\u00f9ng tem ho\u1eb7c block tem ho\u1eb7c con tem<\/li>\n<li>Nh\u1eadp c\u00e1c d\u1eef li\u1ec7u: t\u00ean h\u00e0ng h\u00f3a, th\u1eddi gian s\u1ea3n xu\u1ea5t, \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng, \u0111\u01a1n gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m,\u2026<\/li>\n<\/ul>\n<p>5.1\/ Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed1c l\u00e1 ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t r\u01b0\u1ee3u khi ng\u1eebng s\u1ea3n xu\u1ea5t, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, h\u1ee3p nh\u1ea5t c\u1ea7n ph\u1ea3i:<\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u00e0 h\u1ee7y s\u1ed1 tem \u0111i\u1ec7n t\u1eed \u0111\u00e3 mua c\u00f2n t\u1ed3n trong v\u00f2ng 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o ng\u1eebng s\u1ea3n xu\u1ea5t ho\u1eb7c ng\u00e0y Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, h\u1ee3p nh\u1ea5t.<\/li>\n<li>G\u1eedi th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y theo M\u1eabu s\u1ed1 04\/TEM, Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 31\/2025\/TT-BTC v\u1ec1 c\u01a1 quan Thu\u1ebf.<\/li>\n<\/ul>\n<p>5.2\/ T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chia t\u00e1ch, s\u00e1t nh\u1eadp ho\u1eb7c chuy\u1ec3n c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd<\/p>\n<ul>\n<li>N\u1ebfu c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 tem c\u00f2n t\u1ed3n, t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p, th\u00ec \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 tem c\u00f2n t\u1ed3n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chia, t\u00e1ch, s\u00e1t nh\u1eadp sang t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n sau chia, t\u00e1ch, s\u00e1t nh\u1eadp theo M\u1eabu s\u1ed1 06\/TEM, Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<li>N\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng th\u00ec th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u00e0 h\u1ee7y s\u1ed1 tem c\u00f2n t\u1ed3n nh\u01b0 \u0111i\u1ec3m tr\u00ean.<\/li>\n<\/ul>\n<p>6\/ X\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p tem \u0111i\u1ec7n t\u1eed thu\u1ed1c l\u00e1, tem \u0111i\u1ec7n t\u1eed r\u01b0\u1ee3u b\u1ecb h\u1ecfng<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p tem \u0111i\u1ec7n t\u1eed b\u1ecb h\u1ecfng t\u1ea1i kho, h\u1ecfng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t \u00e0 \u279c\u00a0Th\u1ef1c hi\u1ec7n h\u1ee7y tem \u0111i\u1ec7n t\u1eed (Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tem h\u1ecfng kh\u00f4ng c\u00f2n tr\u1ea1ng th\u00e1i v\u1eadt l\u00fd th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ee7y tem)<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p tem \u0111\u00e3 d\u00e1n l\u00ean s\u1ea3n ph\u1ea9m, \u0111\u00e3 b\u00e1o c\u00e1o s\u1eed d\u1ee5ng nh\u01b0ng sau \u0111\u00f3 b\u1ecb h\u1ecfng trong qu\u00e1 tr\u00ecnh l\u01b0u th\u00f4ng ho\u1eb7c s\u1ea3n ph\u1ea9m b\u1ecb ti\u00eau h\u1ee7y do kh\u00f4ng d\u00f9ng \u0111\u01b0\u1ee3c n\u1eefa \u00e0 Th\u1ef1c hi\u1ec7n h\u1ee7y tem \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n<p>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y tem \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ee7y tem h\u1ecfng theo M\u1eabu s\u1ed1 04\/TEM, Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>7\/ Thay th\u1ebf, b\u00e3i b\u1ecf m\u1eabu bi\u1ec3u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 23\/2021\/TT-BTC<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2871\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-17-093407.png\" alt=\"\" width=\"628\" height=\"139\" srcset=\"https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-17-093407.png 551w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/06\/Screenshot-2025-06-17-093407-300x66.png 300w\" sizes=\"auto, (max-width: 628px) 100vw, 628px\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed8T S\u1ed0 \u0110I\u1ec2M M\u1edaI C\u1ee6A TH\u00d4NG T\u01af S\u1ed0 31\/2025\/TT-BTC H\u01af\u1edaNG D\u1eaaN VI\u1ec6C IN, PH\u00c1T H\u00c0NH, QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG TEM \u0110I\u1ec6N T\u1eec R\u01af\u1ee2U V\u00c0 TEM \u0110I\u1ec6N T\u1eec THU\u1ed0C L\u00c1 Ng\u00e0y 31 th\u00e1ng 5 n\u0103m 2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 31\/2025\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Th\u00f4ng t\u01b0&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[53,48],"tags":[],"class_list":["post-2870","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/2870","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/comments?post=2870"}],"version-history":[{"count":0,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/2870\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/media\/2770"}],"wp:attachment":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/media?parent=2870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/categories?post=2870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/tags?post=2870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}