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Hóa đơn điện tử bao gồm những loại nào ?
Nghị định 119/2018/NĐ-CP ban hành ngày 12/9/2018 quy định rõ ràng về hóa đơn điện tử khi bán hàng hóa, cung cấp dịch vụ. Theo đó, hóa đơn điện tử bao gồm những loại hóa đơn nào? Bài viết dưới đây sẽ giải đáp đầy đủ về các loại hóa đơn điện tử. Nghị định 119/2018/NĐ-CP về hóa đơn điện tử Ngày 12/09/2018 Chính Phủ ban hành Nghị định 119/2018/NĐ-CP quy định rõ ràng 100% phải chuyển đổi sử dụng hóa đơn điện tử từ ngày 01/11/2020. Như vậy, thời hạn doanh nghiệp chuyển đổi sử dụng từ hóa đơn giấy truyền thống sang hóa đơn điện tử không còn nhiều. Nhiều đơn vị, doanh nghiệp đã nhanh chóng tiến hành chuyển đổi sử dụng hóa đơn điện tử. Nhưng nhiều doanh nghiệp vẫn băn khoăn chần chừ chưa chuyển đổi sử dụng bởi những thắc mắc về hóa đơn điện tử trong đó có thắc mắc về hóa đơn điện tử gồm những loại gì. Doanh nghiệp bắt buộc phải chuyển đổi sử dụng hóa đơn điện tử theo Nghị định 119. Hóa đơn điện tử gồm những loại nào? Căn cứ vào Điều 5 của Nghị định 119/2018/NĐ-CP hóa đơn điện tử gồm các loại sau đây: Hóa đơn giá trị gia tăng: Là hóa đơn áp dụng đối với người bán hàng hóa, cung cấp dịch vụ thực hiện khai thuế giá trị gia tăng theo phương pháp khấu trừ. Hóa đơn giá trị gia tăng trong trường hợp này bao gồm cả hóa đơn được khởi tạo từ máy tính tiền có kết nối chuyển dữ liệu điện tử với cơ quan thuế. Hóa đơn bán hàng: Là hóa đơn áp dụng đối với người bán hàng hóa, cung cấp dịch vụ thực hiện khai thuế giá trị gia tăng theo phương pháp trực tiếp. Hóa đơn bán hàng trong trường hợp này bao gồm cả hóa đơn được khởi tạo từ máy tính tiền có kết nối chuyển dữ liệu điện tử với cơ quan thuế. Các loại hóa đơn khác, gồm: Tem điện tử, vé điện tử, thẻ điện tử, phiếu thu điện tử, phiếu xuất kho kiêm vận chuyển điện tử hoặc các chứng từ điện tử có tên gọi khác nhưng có nội dung quy định tại Điều 6 Nghị định này. Hóa đơn điện tử quy định tại khoản 1, khoản 2, khoản 3 Điều này phải theo định dạng chuẩn dữ liệu do Bộ Tài chính quy định. Hóa đơn điện tử gồm đầy đủ các loại hóa đơn nêu trên. Hóa đơn điện tử chuyển đổi thành chứng từ giấy Hóa đơn điện tử hợp pháp được chuyển đổi thành chứng từ giấy. Việc chuyển đổi hóa đơn điện tử thành chứng từ giấy phải tuyệt đối đảm bảo sự trùng khớp giữa nội dung của hóa đơn điện tử và chứng từ giấy sau khi chuyển đổi. Sau khi hóa đơn điện tử được chuyển đổi thành chứng từ giấy thì chứng từ giấy sẽ chỉ có giá trị lưu giữ để ghi sổ, theo dõi theo quy định về kế toán của pháp luật, về giao dịch điện tử của pháp luật và không có hiệu lực để giao dịch, thanh toán. Tuy nhiên, trường hợp này sẽ thay đổi khi hóa đơn được khởi tạo từ máy tính tiền có kết nối chuyển dữ liệu điện tử với cơ quan thuế theo quy định.
Legos Are Now Worth More Than Gold.
Looking to invest your money somewhere safe? Well, you might want to head to your local toy store. According to a recent report in the UK's Telegraph, financial analysts are beginning to suggest that - when it comes to turning a profit - Legos are the new gold. Within the past 15 years, the FTSE 100 - an index of 100 companies on the London Stock Exchange - has increased in value by roughly 4.1%. And while gold investments have seen an increase 9.6% annually, LEGO sets kept in pristine condition have surpassed them with a 12% increase on average. Bottom line? Legos are an investment that packs one serious return. So what kind of LEGO sets should you be investing in? According to avid collector Ed Maciorowski (seen right, with lots of Legos), the money is in franchise picks - movies, TV shows, and even more specific product lines within the LEGO brand: "The neat thing is that all sets are retired at some point, and several hundred are retired each year a movie run ends, a licence expires or the Lego company wants to refresh its range. That means anyone with a set at home – large or small, it doesn't matter – could have quite an investment on their hands if it's in good condition, as this stuff appreciates very well in value." The most coveted LEGO set, for example, is the 2007 Ultimate Collector's Millennium Falcon - which originally retailed for $500 and currently goes for over a cool $4,000. However, financial analyst Laith Khalaf warns that 'trendy' investments come with much more risk than more traditional options: "The returns from Lego look pretty awesome, but investors need to beware that the value of collectibles can be vulnerable to fads. There’s absolutely no harm in buying some pieces as a hobby, and you may well make some money, but as a main building clock for your retirement, I would suggest sticking to more traditional shares and bonds." So what do YOU think? Would you take the risk of investing in LEGO sets, or would you stick more traditional options like gold? Let me know in the comments below, and for more WTF news, follow my WTF Street Journal collection!
7 TV Characters that are Actually Financially Relatable
I grew up in the era of television when Sex and the City, Gossip Girl, and the OC. Glamorous ladies straight out of college or in high school or in adulthood that are KILLING it when it comes to the money game. But in reality, out of my graduating class, only a few have gotten jobs and are completely financially stable. Refinery29 did a great article about how characters are more relatable financially now then then were back in my era of television, and listed a few. So being able to see these struggling characters is not only entertaining but also a relief! Here's a few that I've found in TV shows I enjoy: Cece from New Girl A former model that now works in a bar and is living with a bunch of roommates. Relatable. Abbi and Ilana Broad City Both have non-professional jobs. Both live in crappy-ish apartments they share with roommates. Relatable. Greg from Crazy Ex Girlfriend Also a bartender who is going to night school to help support his dad's medical bills. Relatable. Jane the Virgin During the day Jane is going to school and student-teaching. At night she's a cocktail waitress. Relatable. Hannah from Girls In the first season, Hannah was begging for money from her parents who soon cut her off. Relatable. Kimmy Schmidt She just spent a big chunk of her time living underground (uhh not so relateable), so probably has zero money. Moved into a shabby apartment and works as a nanny. Relatable. What other characters on TV are financially relatable??
今日の主人公ー隠しカメラ
便利な大容量なメモリーカードもサポートしています。お気軽に撮影できます。付属のacアダプタとUSBケーブルで、外部の電源の接着もできます。レンズ視野角も調整でき、隠しカメラ 腕時計 もデジタル表示もでき、設定も楽々に設定できます。 家を守るために、防犯 赤外線カメラとも大人気です。オフィス監視や浮気防止など、実際の機能もたくさんあります。どこに置いても目立たないでしょうね!隠蔽性が良くて、これがカメラとは全然思ってないでしょう!職場やプライバシー、私物盗難やいたずら、セクハラ、dv家庭暴力など、証拠収集撮り最適! 超小型カメラビデオ録画:視野角が広くて、周りのことをもしっかり録画できます。動体検知録画:無駄な録画を省き、ファイルの確認も便利です。 開始ボタンを押すと、カメラを検知して、録画や撮影します。静止画90度くらいの角度で、設置して、広い範囲で撮影できます。小型の形で、置くでも、身に付けるでも利便性があります。赤外線 カメラはそれに高感度マイクを採用して、録音範囲も広範囲です。Webカメラとしてパソコンやコンピューターに接着して、人気です。高画質、稼働時間の他に特に設定のわかりやすい方法が人気の充電器型スマホタイプカメラです。
UK Cleaning Ventures Does Home Cleaning in the UK
You are expecting 12 guests for lunch on Sunday and you spend hours on Saturday cleaning your home but you are not satisfied with the results. It is probably because you have had an exhausting week and you just do not have the energy to clean the house until it shines. You realise that with on those special occasions when you want everything to look fabulous, you should use a company that specialises in home cleaning in the UK. If you go onto the internet and look for ‘domestic cleaning services near me’ you will see that UK Cleaning Ventures is a company that can do the house work you do not enjoy. We clean homes of all sizes from one-bedroomed flats to mansions, we do ironing, oven cleaning, we pick up or deliver dry-cleaning and we even buff your ornaments. Home cleaning in the UK is never as thorough as when we do the job and that is because we use specialised cleaning methods with only the most modern cleaning equipment. The first step we take after you have made your call to us is to meet you in order to establish and understand your needs. We take heed of your requests for your home cleaning in the UK and make it our business to carry them out according to your specifications. In fact many of our clients report that we exceed their specifications. We do more than clean your home until it is gleaming: we offer additional services such as cooking a meal for you, flower arranging and we also tend to your garden. The Staff who Do Home Cleaning in the UK When you go online and search for ‘domestic cleaning services near me’ you may wonder about the honesty and reliability of the staff. The staff members who work for us have been carefully screened for qualities such as trustworthiness, punctuality and honesty. They are trained to treat your home and your possessions with the utmost care and to that end we are fully insured. We have a staff complement of more than 150 people and our staff turnover is low. We know how important it is to build a relationship with people who come into your home and you are welcome to request the same team. Home Cleaning in the UK Gives you the Chance to Rest We have two important goals when we do home cleaning UK: the first is to clean your home like it has never been cleaned before and the second is to put a smile on the faces of our clients. We love nothing more than when clients tell us they were ecstatic to be able to come home and put their feet up because everything was clean and orderly with the enticing smell of supper roasting in the oven.You cannot go wrong if you are looking for home cleaning in the UK and you request our services because we not only clean your house but offer many services over and above that.
Student Debt: The Death of The American Dream
When you wake up with a college degree and no savings, people might say you're on your way to a future or that you don't have one. I am a proud graduate of Ohio University, conferred this Spring. BFA in Theater Performance, Minor in Journalism. I loved my college, my friends and the teachers who guided me through. What I did not love, what I in fact loathed was the bureaucracy. In today's America twenty-somethings fresh out of college are offered two things: 1. Crippling debt and 2. The existential woe of not knowing if their degree was worth that debt. Thoughts like this tow the line of the young adults today. Instead of having the positive effect of feeling like the world is in your hands, we get calls from our Universities asking for donations not even a month after we finish our degrees. Seriously, you're asking me for money now? It just seems like poor taste to ask someone who graduated not even two months ago for a donation. We all want to wake up with a degree in our hand, a future and the notion that all the hard work we put in, will pay off. College is a fundamental part of the American Dream, and that dream is being killed by student debt and rising tuition costs. People whine about this all the time, but to really understand what it's like, take it from a 22 year old buried under more than 50, 000 dollars of it. We must put a face to our debt. We're not just numbers on a screen. We're people, and we're dragging our loans behind us. They're getting heavier and heavier every day. At this time, in this country, few things are more horrifying than student debt. The government made over 50 Billion dollars off of student debt in 2013. Yet... College is necessary. But is it necessary to enter into indentured servitude to pay for it? College is an amazing time filled with necessary experiences and learning opportunities. It's an enriching experience that everyone should get to have. Money should not dictate who gets a "future" and who is left behind. Employers across the country will require a college degree, so why is it so hard to pay for one? Student debt turns scholars into victims, doomed to spend the best days of their lives paying back the institutions and the country that "wanted to give them an education". People will argue that we knew what we were in for. When we got our acceptance letters, we accepted the debt and all that goes with it. When we filled out our FAFSA forms and decided to go to college, we sold our souls: to the government, to the school itself, and to the people who make decisions for us, that don't know us or care about what we had to do to get to college. Over 40 Million Americans currently hold student debt. And this isn't just 20 somethings, it's 30 somethings, 40 somethings, 50 somethings. Everyone. Seven million of those 40 have defaulted on their loans, leaving them with trashed credit and no hope of getting housing or car loans for their future, or their families. Corporations can file for bankruptcy after failure to pay back their debts...student borrowers can't. The moral question is: is that fair? Just because we know the terms and conditions of our fate does not mean our fate is right or just. In today's America morality and righteousness, what's fair and good, bows down to money and profit. College isn't a public service anymore, it's a God damn business. And just like those sleazy car salesmen people make fun of on TV, your loan officer or FAFSA representative will look you in the eye and say, "You need college, you need these loans. There's no other way! Drive your future off the lot today." Some say that college is priceless, the best years of your life. Now I know that people put a price on everything. Your books, your dorm, your food, your classes, they all cost something. And when you're living off the refunds from your student loans, your life starts to cost you more and more money. Just buying groceries makes your student debt skyrocket. Everything. These thoughts find me when I'm sitting on the subway into work. I think about my student loans and my "number" all the time. How much was my education worth? It was priceless, as far as knowledge and value, happiness, experience. I wouldn't trade it for anything. I would trade the phone calls for alumni donations, and the emails giving me a countdown before my six-month grace period is up. I'd trade the burden it has on my parents and parents everywhere who have to send their kids to college. We have no choice it seems, but to accept these terms and conditions. Nothing is free, but that doesn't mean it should cost you everything. As I sit in my sub-letted living room in Brooklyn, New York, fresh out of college, my phone rings. It's Ohio U, asking for a donation. I let it go to voicemail, and keep on typing. I stand up, and think: "Does all of this prove that the American Dream is really dead? Or is this the necessary cycle of debt that we signed up for when we were told we had to go to college?" Do you have student debt? What's your number?
FAFSA Is About To Get Its Ass Kicked, And For Good Reason
Anyone who has been to college knows the hardships of the FAFSA application. It is the gateway to the scholarships, grants, loans and all other monetary measures necessary to attend college. Basically The FAFSA holds all of your hopes and dreams hostage behind your computer screen. It is entirely too complicated and people have had thousands of dollars of scholarships and grants withheld because brilliant and capable students can't get past the FAFSA process. One false move, one missed number...one tactless error and you're out on your ass. It'd take a professional accountant to fill out this document correctly. I remember spending hours on the phone with various government employees, essentially begging them for assistance with this ever important document. Recently I was fucked over because of some technicality pending on my graduation. They basically treated me like human garbage, claiming that my FAFSA was "incomplete" or "in need of reform". I even went so far as to pin the death of the American Dream on student debt. As a 19 year old kid, I was at the mercy of a document that made little sense to my parents. How the hell could it make sense to me? The FAFSA is particularly tricky because of the college application timeline. The current laws and regulations regarding federal aid, make it so that students planning to attend college in the fall can't apply for Aid until January of the previous year. So if you're a late bloomer, or are applying to a college with rolling admission you're pretty much out of luck. In addition to all of that, there's a hell of a lot of wait time...like 6 to 8 weeks. So if you get accepted into college a month before it starts, and apply for FAFSA immediately, you won't get your aid until November and then how the hell are you supposed to live? My aid paid for rent, living expenses, books and everything else because I was totally covered due to my parent's financials. And when that aid was late, I was on my ass. But why would the government make it so hard to get the necessary aid to attend school? When everyone's struggling to get an education, Doesn't make sense right? Someone finally listened and Through many complaints, and I'm talking millions of complaints, the federal government has made some changes to it's hell of a document, the Federal Application for Student Aid. Of course, it's after I graduated, but at least younger generations will be spared from it's wrath. So, instead of the whole "filing when the government is ready" thing, you can file the FAFSA as early as October using data from tax returns already filed, unless your dad like won the lottery or something, there shouldn't be any huge changes. Also, you will be able to fill out the document without any affiliation to any college, this way you will know your financial status BEFORE applying to schools, that way you can apply to schools that qualify in your aid bracket. Huh! Logic makes a lot of sense. Thank you federal government. I'm pleased that you came around. Eventually, the application will go away entirely and schools will have automatic viewing of tax returns and other financial data capable of determining aid. In a perfect world...amirite? To all the youngin's going to college in 2017, enjoy your newly reformed FAFSA...cause I sure didn't have the luxury! I'm not bitter, I swear.
月を撮影できるデジタルカメラ
あなたはまた、赤外線 カメラで月を捕まえることができるクレーターを想像できますか?ニコンは望遠鏡としてどのようなカメラを使うことができるかを教えてくれる。ちょうど今日、ニコンニコンは、フルフレーム約24〜3000ミリメートル光学ズーム相当していて、最新のコンパクトデジタルカメラ--COOLPIX P1000を、リリースし、ほとんどのコンパクトデジタルカメラ光学ズームの最高峰である、ことができます月の表面で撮影するのは簡単です。 COOLPIXP 1000は、約24mm相当の広角から約3000mmの望遠相当までの隠しカメラ 腕時計を備えています。 1 / 2.3インチのセンサーを装備していますが、高画質の画像をキャプチャしたEXPEED画像プロセッサーを装備しています。また、デュアル検出光学式VRダンピングはシャッタースピードで約5ステップの衝撃吸収を提供します。手で撮影してもシャープで鮮明な画像を得ることができます。 COOLPIX P1000は、約235万9000万ドットのOLED電子ファインダー、マニュアルフォーカスとホワイトバランス設定のための制御ループ、超小型カメラを持っているときにフォーカスモードを変更するフォーカスモードセレクターなど、優れた操作性を備えています。さらに、カメラは4K / 30pと高速モーションビデオの録画をサポートしており、さまざまなオプションのアクセサリで豊富な画像表現を提供しています。