{"id":6288,"date":"2026-05-27T14:39:06","date_gmt":"2026-05-27T07:39:06","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6288"},"modified":"2026-05-27T14:39:06","modified_gmt":"2026-05-27T07:39:06","slug":"cong-van-3337-ct-cs","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-3337-ct-cs\/","title":{"rendered":"C\u00f4ng v\u0103n 3337\/CT-CS: Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebb mua h\u00e0ng m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3337\/CT-CS v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u00e3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ph\u00e1t h\u00e0nh v\u00e0 b\u00e1n th\u1ebb mua h\u00e0ng, voucher cho \u0111\u1ed1i t\u00e1c. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-310-2025-ND-CP-sua-doi-Nghi-dinh-125-2020-ND-CP-xu-phat-hanh-chinh-linh-vuc-thue-478004.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 310\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu thu\u1ebf m\u00e0 c\u00f2n khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh r\u1ea5t n\u1eb7ng. Nhi\u1ec1u k\u1ebf to\u00e1n hi\u1ec7n nay v\u1eabn l\u00fang t\u00fang trong vi\u1ec7c ph\u00e2n bi\u1ec7t gi\u1eefa vi\u1ec7c thu ti\u1ec1n tr\u01b0\u1edbc b\u1eb1ng th\u1ebb mua h\u00e0ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap qu\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u00e1n b\u1ed9 k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3337\/CT-CS. \u0110\u1ed3ng th\u1eddi, ch\u00fang t\u00f4i c\u0169ng c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 n\u1ed9i dung b\u1eaft bu\u1ed9c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c khung ph\u1ea1t m\u1edbi \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Nh\u1eefng chia s\u1ebb th\u1ef1c ti\u1ec5n t\u1eeb c\u00e1c chuy\u00ean gia h\u00e0ng \u0111\u1ea7u s\u1ebd l\u00e0 c\u1ea9m nang ph\u00e1p l\u00fd h\u1eefu \u00edch cho ho\u1ea1t \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf s\u1eafp t\u1edbi c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin nhanh v\u1ec1 C\u00f4ng v\u0103n 3337\/CT-CS d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-3337ctcs-thoi-diem-lap-hoa-don-khi-ban-the-mua-hang-cho-khach-hang-225423.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3337\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n th\u1ebb mua h\u00e0ng cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 thanh to\u00e1n t\u1ea1i c\u00e1c c\u00f4ng ty \u0111\u1ed1i t\u00e1c. V\u0103n b\u1ea3n n\u00e0y l\u00e0m r\u00f5 r\u1eb1ng th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i l\u00e0 l\u00fac b\u00e1n th\u1ebb, m\u00e0 l\u00e0 th\u1eddi \u0111i\u1ec3m kh\u00e1ch h\u00e0ng th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng th\u1ebb mua h\u00e0ng \u0111\u1ec3 mua h\u00e0ng h\u00f3a ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn n\u00e0y \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp cho c\u00e1c doanh nghi\u1ec7p ph\u00e1t h\u00e0nh th\u1ebb mua h\u00e0ng, c\u00e1c \u0111\u01a1n v\u1ecb trung gian v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft thanh to\u00e1n ch\u00e9o b\u1eb1ng voucher chi ti\u00eau tr\u00ean th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 3337\/CT-CS quy \u0111\u1ecbnh g\u00ec v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ebb mua h\u00e0ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 tinh th\u1ea7n c\u1ee7a c\u01a1 quan thu\u1ebf, tr\u01b0\u1edbc h\u1ebft ch\u00fang ta c\u1ea7n n\u1eafm v\u1eefng c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 n\u1ec1n t\u1ea3ng c\u1ed1t l\u00f5i gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">value added tax (VAT)<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP quy \u0111\u1ecbnh ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 1 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, b\u1ea5t k\u1ec3 giao d\u1ecbch ph\u00e1t sinh doanh thu hay c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi th\u01b0\u01a1ng m\u1ea1i nh\u01b0 bi\u1ebfu t\u1eb7ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n v\u1eabn l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c c\u1ee7a m\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 l\u00fang t\u00fang c\u1ee7a k\u1ebf to\u00e1n xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) n\u00eau r\u00f5 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;1. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi b\u00e1n m\u1ed9t t\u1ea5m th\u1ebb v\u1eadt l\u00fd ho\u1eb7c m\u00e3 \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 giao t\u1ea5m th\u1ebb \u0111\u00f3 cho kh\u00e1ch h\u00e0ng. K\u1ebf to\u00e1n th\u01b0\u1eddng lo ng\u1ea1i r\u1eb1ng n\u1ebfu kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n ngay l\u00fac n\u00e0y th\u00ec s\u1ebd vi ph\u1ea1m nguy\u00ean t\u1eafc thu ti\u1ec1n tr\u01b0\u1edbc ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a d\u1ecbch v\u1ee5. Tuy nhi\u00ean, th\u1ebb mua h\u00e0ng ch\u1ec9 l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 mua h\u00e0ng h\u00f3a sau n\u00e0y v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a n\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 theo h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u1ee7a C\u00f4ng v\u0103n 3337\/CT-CS v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebb mua h\u00e0ng<\/b><\/h3>\n<figure id=\"attachment_6292\" aria-describedby=\"caption-attachment-6292\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6292\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-cua-Cong-van-3337_CT-CS-ve-thoi-diem-xuat-hoa-don-the-mua-hang.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u1ee7a C\u00f4ng v\u0103n 3337\/CT-CS v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebb mua h\u00e0ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-cua-Cong-van-3337_CT-CS-ve-thoi-diem-xuat-hoa-don-the-mua-hang.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-cua-Cong-van-3337_CT-CS-ve-thoi-diem-xuat-hoa-don-the-mua-hang-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-cua-Cong-van-3337_CT-CS-ve-thoi-diem-xuat-hoa-don-the-mua-hang-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-cua-Cong-van-3337_CT-CS-ve-thoi-diem-xuat-hoa-don-the-mua-hang-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-cua-Cong-van-3337_CT-CS-ve-thoi-diem-xuat-hoa-don-the-mua-hang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6292\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u1ee7a C\u00f4ng v\u0103n 3337\/CT-CS v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebb mua h\u00e0ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 s\u1ef1 nh\u1ea7m l\u1eabn gi\u1eefa c\u00f4ng c\u1ee5 thanh to\u00e1n v\u00e0 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, C\u00f4ng v\u0103n 3337\/CT-CS n\u0103m 2026 h\u01b0\u1edbng d\u1eabn th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n th\u1ebb mua h\u00e0ng cho kh\u00e1ch h\u00e0ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh b\u00e1n th\u1ebb mua h\u00e0ng cho kh\u00e1ch h\u00e0ng; kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng th\u1ebb mua h\u00e0ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 thanh to\u00e1n \u0111\u1ec3 mua h\u00e0ng h\u00f3a, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u1ea1i C\u00f4ng ty \u0111\u1ed1i t\u00e1c th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng th\u1ebb mua h\u00e0ng \u0111\u1ec3 mua h\u00e0ng h\u00f3a, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP ng\u00e0y 20\/03\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u01a1 s\u1edf kinh doanh b\u00e1n th\u1ebb mua h\u00e0ng cho kh\u00e1ch h\u00e0ng; kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng th\u1ebb mua h\u00e0ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 thanh to\u00e1n \u0111\u1ec3 mua h\u00e0ng h\u00f3a, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u1ea1i C\u00f4ng ty \u0111\u1ed1i t\u00e1c th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng th\u1ebb mua h\u00e0ng \u0111\u1ec3 mua h\u00e0ng h\u00f3a, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y ho\u00e0n to\u00e0n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1. Khi b\u00e1n th\u1ebb, doanh nghi\u1ec7p ch\u1ec9 ghi nh\u1eadn m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc. Khi kh\u00e1ch h\u00e0ng mang th\u1ebb \u0111\u1ebfn quy \u0111\u1ed5i s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf, giao d\u1ecbch mua b\u00e1n m\u1edbi ch\u00ednh th\u1ee9c ho\u00e0n t\u1ea5t v\u00e0 quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a m\u1edbi \u0111\u01b0\u1ee3c chuy\u1ec3n giao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m, vi\u1ec7c th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u00e1c ti\u00eau th\u1ee9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1eb7t bi\u1ec3u m\u1eabu \u0111\u1ec3 tr\u00e1nh c\u00e1c l\u1ed7i k\u1ef9 thu\u1eadt khi g\u1eedi d\u1eef li\u1ec7u l\u00ean c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Danh s\u00e1ch 14 n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ti\u00eau chu\u1ea9n khi xu\u1ea5t cho kh\u00e1ch h\u00e0ng b\u1eaft bu\u1ed9c ph\u1ea3i hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean li\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf su\u1ea5t GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung kh\u00e1c tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thi\u1ebfu s\u00f3t b\u1ea5t k\u1ef3 ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c n\u00e0o trong s\u1ed1 c\u00e1c m\u1ee5c tr\u00ean \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i v\u00e0o nh\u00f3m h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a \u0111\u1ed1i t\u00e1c mua th\u1ebb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n 3337\/CT-CS<\/b><\/h3>\n<figure id=\"attachment_6290\" aria-describedby=\"caption-attachment-6290\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6290\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-ngoai-le-khong-nhat-thiet-phai-co-day-du-noi-dung-hoa-don-theo-Cong-van-3337_CT-CS.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n 3337\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-ngoai-le-khong-nhat-thiet-phai-co-day-du-noi-dung-hoa-don-theo-Cong-van-3337_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-ngoai-le-khong-nhat-thiet-phai-co-day-du-noi-dung-hoa-don-theo-Cong-van-3337_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-ngoai-le-khong-nhat-thiet-phai-co-day-du-noi-dung-hoa-don-theo-Cong-van-3337_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-ngoai-le-khong-nhat-thiet-phai-co-day-du-noi-dung-hoa-don-theo-Cong-van-3337_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-truong-hop-ngoai-le-khong-nhat-thiet-phai-co-day-du-noi-dung-hoa-don-theo-Cong-van-3337_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6290\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n 3337\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt ph\u00e1p c\u0169ng quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb m\u1ed9t v\u00e0i ti\u00eau th\u1ee9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb quy m\u00f4 l\u1edbn ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng \u00edch. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Kho\u1ea3n 14 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u1ebb, h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 th\u00f4ng tin ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed hay m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 tem, v\u00e9, th\u1ebb th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 n\u00e0y gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng b\u1eb1ng h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m ERP m\u00e0 kh\u00f4ng s\u1ee3 vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh vi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e0 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i nghi\u00eam tr\u1ecdng b\u1ecb c\u01a1 quan thu\u1ebf gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd. Khung ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nghi\u00eam kh\u1eafc h\u01a1n nh\u1eb1m r\u0103n \u0111e c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ed1 t\u00ecnh tr\u1ed1n thu\u1ebf ho\u1eb7c tr\u00ec ho\u00e3n vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi ti\u1ebft c\u00e1c khung x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec3m b kho\u1ea3n 14 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP quy \u0111\u1ecbnh m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>1. Ph\u1ea1t c\u1ea3nh c\u00e1o<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a v\u1edbi quy m\u00f4 01 s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>2. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung ph\u1ea1t n\u00e0y \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a t\u1eeb 02 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ebfn d\u01b0\u1edbi 10 s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh v\u1edbi quy m\u00f4 01 s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>3. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a t\u1eeb 10 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ebfn d\u01b0\u1edbi 50 s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1eeb 02 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ebfn d\u01b0\u1edbi 10 s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>4. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng<\/b><\/h4>\n<p style=\"text-align: justify;\">\u00c1p d\u1ee5ng x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho bi\u1ebfu t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t), cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a khi vi ph\u1ea1m t\u1eeb 50 \u0111\u1ebfn d\u01b0\u1edbi 100 s\u1ed1 h\u00f3a \u0111\u01a1n. \u0110\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1eeb 10 \u0111\u1ebfn d\u01b0\u1edbi 20 s\u1ed1 h\u00f3a \u0111\u01a1n.<\/p>\n<h4 style=\"text-align: justify;\"><b>5. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00ecnh ph\u1ea1t ti\u1ec1n n\u00e0y \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a t\u1eeb 100 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1eeb 20 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ebfn d\u01b0\u1edbi 50 s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>6. Ph\u1ea1t ti\u1ec1n t\u1eeb 60.000.000 \u0111\u1ebfn 80.000.000 \u0111\u1ed3ng<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 khung ph\u1ea1t ti\u1ec1n k\u1ecbch tr\u1ea7n, \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1eeb 50 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m c\u1ef1c k\u1ef3 quan tr\u1ecdng m\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh c\u1ea7n l\u01b0u \u00fd l\u00e0 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m. To\u00e0n b\u1ed9 c\u00e1c m\u1ee9c ph\u1ea1t ti\u1ec1n n\u00eau tr\u00ean l\u00e0 m\u1ee9c ph\u1ea1t quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t quy \u0111\u1ecbnh tr\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, n\u1ebfu c\u00e1 nh\u00e2n vi ph\u1ea1m quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t t\u1ed5 ch\u1ee9c (theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n (theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ph\u00e2n chia n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: X\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi ph\u00e1t h\u00e0nh th\u1ebb mua h\u00e0ng cho \u0111\u1ed1i t\u00e1c kinh doanh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap qu\u00fd \u0111\u1ed9c gi\u1ea3 h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh c\u1ee7a d\u00f2ng ti\u1ec1n v\u00e0 d\u00f2ng h\u00f3a \u0111\u01a1n theo tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 3337\/CT-CS, ch\u00fang t\u00f4i xin \u0111\u01b0a ra m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf th\u01b0\u1eddng g\u1eb7p t\u1ea1i c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam hi\u1ec7n nay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i m\u1ed9t doanh nghi\u1ec7p b\u00e1n l\u1ebb t\u1ea1i Vi\u1ec7t Nam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n Th\u01b0\u01a1ng m\u1ea1i Minh Anh chuy\u00ean kinh doanh chu\u1ed7i si\u00eau th\u1ecb ti\u1ec7n l\u1ee3i. Trong th\u00e1ng 05\/2026, C\u00f4ng ty Minh Anh k\u00fd h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c th\u01b0\u01a1ng m\u1ea1i v\u1edbi C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0110\u1ea7u t\u01b0 C\u00f4ng ngh\u1ec7 Ho\u00e0ng Gia (\u0111\u01a1n v\u1ecb s\u1edf h\u1eefu \u1ee9ng d\u1ee5ng t\u00edch \u0111i\u1ec3m qu\u00e0 t\u1eb7ng).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo th\u1ecfa thu\u1eadn, C\u00f4ng ty Minh Anh ph\u00e1t h\u00e0nh v\u00e0 b\u00e1n cho C\u00f4ng ty Ho\u00e0ng Gia 5.000 th\u1ebb mua h\u00e0ng v\u1eadt l\u00fd, m\u1ed7i th\u1ebb c\u00f3 m\u1ec7nh gi\u00e1 500.000 \u0111\u1ed3ng, t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 2,5 t\u1ef7 \u0111\u1ed3ng. C\u00f4ng ty Ho\u00e0ng Gia thanh to\u00e1n to\u00e0n b\u1ed9 2,5 t\u1ef7 \u0111\u1ed3ng cho C\u00f4ng ty Minh Anh v\u00e0 ph\u00e2n ph\u1ed1i s\u1ed1 th\u1ebb n\u00e0y cho ng\u01b0\u1eddi d\u00f9ng \u1ee9ng d\u1ee5ng c\u1ee7a h\u1ecd \u0111\u1ec3 l\u00e0m qu\u00e0 t\u1eb7ng ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u00e2n thi\u1ebft. Ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1ebd mang c\u00e1c th\u1ebb n\u00e0y \u0111\u1ebfn c\u00e1c si\u00eau th\u1ecb c\u1ee7a C\u00f4ng ty Minh Anh \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft r\u1ee7i ro thu\u1ebf theo h\u01b0\u1edbng d\u1eabn ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 3337\/CT-CS v\u00e0 c\u00e1c quy \u0111\u1ecbnh b\u1ed5 tr\u1ee3, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN \u0111\u00e3 t\u01b0 v\u1ea5n cho C\u00f4ng ty Minh Anh th\u1ef1c hi\u1ec7n quy tr\u00ecnh ki\u1ec3m so\u00e1t thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Giai \u0111o\u1ea1n 1: Khi C\u00f4ng ty Minh Anh nh\u1eadn ti\u1ec1n v\u00e0 b\u00e0n giao th\u1ebb cho C\u00f4ng ty Ho\u00e0ng Gia<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y, C\u00f4ng ty Minh Anh ch\u01b0a b\u00e0n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng. Do \u0111\u00f3, C\u00f4ng ty Minh Anh kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho C\u00f4ng ty Ho\u00e0ng Gia \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n 2,5 t\u1ef7 \u0111\u1ed3ng. K\u1ebf to\u00e1n c\u1ee7a C\u00f4ng ty Minh Anh ch\u1ec9 l\u1eadp phi\u1ebfu thu ti\u1ec1n v\u00e0 theo d\u00f5i kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc n\u00e0y tr\u00ean t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 (T\u00e0i kho\u1ea3n 131 &#8211; Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c T\u00e0i kho\u1ea3n 3387 &#8211; Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, t\u00f9y theo ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng).<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Giai \u0111o\u1ea1n 2: Khi ng\u01b0\u1eddi ti\u00eau d\u00f9ng mang th\u1ebb mua h\u00e0ng \u0111\u1ebfn si\u00eau th\u1ecb \u0111\u1ed5i l\u1ea5y h\u00e0ng h\u00f3a<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi kh\u00e1ch h\u00e0ng c\u1ea7m th\u1ebb mua h\u00e0ng tr\u1ecb gi\u00e1 500.000 \u0111\u1ed3ng \u0111\u1ebfn si\u00eau th\u1ecb Minh Anh \u0111\u1ec3 mua s\u1eefa v\u00e0 b\u00e1nh k\u1eb9o, \u0111\u00e2y ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a. L\u00fac n\u00e0y, C\u00f4ng ty Minh Anh b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho kh\u00e1ch h\u00e0ng theo \u0111\u00fang gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c mua (500.000 \u0111\u1ed3ng), <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-suat-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT rate<\/span><\/a><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng s\u1eefa, b\u00e1nh k\u1eb9o (v\u00ed d\u1ee5 8% ho\u1eb7c 10%). S\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5n tr\u1eeb v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a th\u1ebb mua h\u00e0ng m\u00e0 kh\u00e1ch h\u00e0ng xu\u1ea5t tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 t\u01b0 v\u1ea5n chu\u1ea9n x\u00e1c n\u00e0y t\u1eeb c\u00e1c chuy\u00ean gia t\u1ea1i MAN gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c khai tr\u00f9ng doanh thu, t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n \u0111\u00f3ng thu\u1ebf GTGT v\u00e0 ho\u00e0n to\u00e0n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh thanh tra thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n th\u1ebb mua h\u00e0ng v\u00e0 h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00fd kh\u00e1ch h\u00e0ng d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 so s\u00e1nh s\u1ef1 kh\u00e1c bi\u1ec7t trong vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n gi\u1eefa c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00e1c nhau, ch\u00fang t\u00f4i t\u1ed5ng h\u1ee3p th\u00f4ng tin chi ti\u1ebft qua b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n th\u1ebb mua h\u00e0ng v\u00e0 h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00e1n th\u1ebb mua h\u00e0ng (Theo C\u00f4ng v\u0103n 3337\/CT-CS)<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00e1n h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u1eadn ti\u1ec1n t\u1ea1m \u1ee9ng d\u1ecbch v\u1ee5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc khi kh\u00e1ch h\u00e0ng ch\u1ecdn v\u00e0 nh\u1eadn h\u00e0ng h\u00f3a.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc, trong ho\u1eb7c sau khi giao h\u00e0ng.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc khi d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u00e0n th\u00e0nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0 th\u1eddi \u0111i\u1ec3m kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng th\u1ebb \u0111\u1ec3 mua h\u00e0ng th\u1ef1c t\u1ebf.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu\/quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a lo\u1ea1i h\u00e0ng h\u00f3a kh\u00e1ch h\u00e0ng ch\u1ecdn.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh theo gi\u00e1 b\u00e1n th\u1ecfa thu\u1eadn c\u1ee7a l\u00f4 h\u00e0ng b\u00e0n giao.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh theo s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf \u0111\u00e3 thu tr\u01b0\u1edbc ho\u1eb7c gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro thu\u1ebf th\u01b0\u1eddng g\u1eb7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m ngay khi b\u00e1n th\u1ebb mua h\u00e0ng.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm tr\u1ec5 xu\u1ea5t h\u00f3a \u0111\u01a1n sau khi \u0111\u00e3 b\u00e0n giao h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc\/t\u1ea1m \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u00dd ki\u1ebfn chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf khi s\u1eed d\u1ee5ng th\u1ebb mua h\u00e0ng theo C\u00f4ng v\u0103n 3337\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_6293\" aria-describedby=\"caption-attachment-6293\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6293\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Y-kien-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-khi-su-dung-the-mua-hang-theo-Cong-van-3337_CT-CS.jpg\" alt=\"\u00dd ki\u1ebfn chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf khi s\u1eed d\u1ee5ng th\u1ebb mua h\u00e0ng theo C\u00f4ng v\u0103n 3337\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Y-kien-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-khi-su-dung-the-mua-hang-theo-Cong-van-3337_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Y-kien-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-khi-su-dung-the-mua-hang-theo-Cong-van-3337_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Y-kien-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-khi-su-dung-the-mua-hang-theo-Cong-van-3337_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Y-kien-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-khi-su-dung-the-mua-hang-theo-Cong-van-3337_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Y-kien-chuyen-gia-MAN-ve-quan-tri-rui-ro-thue-khi-su-dung-the-mua-hang-theo-Cong-van-3337_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6293\" class=\"wp-caption-text\">\u00dd ki\u1ebfn chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf khi s\u1eed d\u1ee5ng th\u1ebb mua h\u00e0ng theo C\u00f4ng v\u0103n 3337\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng c\u1ee5 thanh to\u00e1n nh\u01b0 th\u1ebb mua h\u00e0ng, phi\u1ebfu qu\u00e0 t\u1eb7ng lu\u00f4n l\u00e0 khu v\u1ef1c ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed ho\u1eb7c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng sai l\u1ea7m kinh \u0111i\u1ec3n c\u1ee7a k\u1ebf to\u00e1n khi x\u1eed l\u00fd th\u1ebb mua h\u00e0ng, voucher \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng v\u1ea5p ph\u1ea3i sai l\u1ea7m nghi\u00eam tr\u1ecdng khi h\u1ea1ch to\u00e1n chi ph\u00ed mua th\u1ebb qu\u00e0 t\u1eb7ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e2n vi\u00ean. Khi mua th\u1ebb mua h\u00e0ng t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh, do \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n ngay (theo \u0111\u00fang C\u00f4ng v\u0103n 3337\/CT-CS), doanh nghi\u1ec7p mua th\u1ebb ch\u1ec9 nh\u1eadn \u0111\u01b0\u1ee3c phi\u1ebfu thu ti\u1ec1n ho\u1eb7c ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111em th\u1ebb n\u00e0y \u0111i bi\u1ebfu t\u1eb7ng \u0111\u1ed1i t\u00e1c, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">VAT invoice<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ea7u v\u00e0o \u0111\u1ec3 ch\u1ee9ng minh chi ph\u00ed h\u1ee3p l\u00fd. \u0110\u1ebfn khi quy\u1ebft to\u00e1n, c\u01a1 quan thu\u1ebf ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n lo\u1ea1i b\u1ecf kho\u1ea3n chi ph\u00ed n\u00e0y ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\"> do thi\u1ebfu h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m kh\u00e1c l\u00e0 vi\u1ec7c doanh nghi\u1ec7p t\u1ef1 ph\u00e1t h\u00e0nh voucher gi\u1ea3m gi\u00e1 nh\u01b0ng l\u1ea1i ghi nh\u1eadn to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 voucher v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n gi\u1ea3m tr\u1eeb doanh thu tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a t\u1eebng giao d\u1ecbch ph\u00e1t sinh th\u1ef1c t\u1ebf. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c khai kh\u1ed1ng chi ph\u00ed v\u00e0 khai thi\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a h\u00e0ng h\u00f3a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam t\u1eeb Master Accountant Network<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng \u0111\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 r\u1ee7i ro thu\u1ebf li\u00ean quan \u0111\u1ebfn th\u1ebb mua h\u00e0ng, doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp m\u1ed9t quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd g\u1ed3m ba b\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/b><span style=\"font-weight: 400;\">: H\u1ee3p \u0111\u1ed3ng mua b\u00e1n th\u1ebb mua h\u00e0ng ph\u1ea3i ghi r\u00f5 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ebb (v\u00ed d\u1ee5: d\u00f9ng l\u00e0m qu\u00e0 t\u1eb7ng h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng, th\u01b0\u1edfng cu\u1ed1i n\u0103m cho nh\u00e2n vi\u00ean). \u0110\u1ed3ng th\u1eddi, c\u1ea7n \u0111\u00ednh k\u00e8m danh s\u00e1ch kh\u00e1ch h\u00e0ng nh\u1eadn th\u1ebb c\u00f3 k\u00fd nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c b\u1eb1ng ch\u1ee9ng chuy\u1ec3n giao m\u00e3 voucher \u0111i\u1ec7n t\u1eed qua email, h\u1ec7 th\u1ed1ng tin nh\u1eafn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Y\u00eau c\u1ea7u bi\u00ean b\u1ea3n \u0111\u1ed1i so\u00e1t \u0111\u1ecbnh k\u1ef3<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p mua th\u1ebb c\u1ea7n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh th\u1ebb cung c\u1ea5p bi\u00ean b\u1ea3n \u0111\u1ed1i so\u00e1t \u0111\u1ecbnh k\u1ef3 v\u1ec1 t\u00ecnh tr\u1ea1ng s\u1eed d\u1ee5ng th\u1ebb c\u1ee7a kh\u00e1ch h\u00e0ng. Khi kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng th\u1ebb \u0111\u1ec3 \u0111\u1ed5i h\u00e0ng, \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n g\u1eedi cho kh\u00e1ch h\u00e0ng, ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p g\u1eedi cho doanh nghi\u1ec7p mua th\u1ebb t\u00f9y thu\u1ed9c v\u00e0o c\u1ea5u tr\u00fac \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Utilize professional tax consulting services.<\/b><span style=\"font-weight: 400;\">: Vi\u1ec7c \u0111\u1ed3ng h\u00e0nh c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam nh\u01b0 MAN s\u1ebd gi\u00fap doanh nghi\u1ec7p lu\u00f4n \u0111i tr\u01b0\u1edbc m\u1ed9t b\u01b0\u1edbc trong vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i c\u1ee7a lu\u1eadt thu\u1ebf, t\u1eeb \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng c\u01a1 c\u1ea5u l\u1ea1i c\u00e1c kho\u1ea3n chi ph\u00ed m\u1ed9t c\u00e1ch t\u1ed1i \u01b0u v\u00e0 an to\u00e0n nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3337\/CT-CS gi\u00fap c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5, b\u00e1n l\u1ebb v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 thanh to\u00e1n trung gian \u0111\u1ecbnh h\u00ecnh r\u00f5 r\u00e0ng quy tr\u00ecnh lu\u00e2n chuy\u1ec3n h\u00f3a \u0111\u01a1n c\u1ee7a m\u00ecnh. Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 nghi\u00eam t\u00fac c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1 t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n khi gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u00e1c \u0111o\u00e0n thanh tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n tuy\u1ec7t \u0111\u1ed1i cho h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u1ea7n c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p. MAN t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c h\u00e0ng \u0111\u1ea7u s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng qu\u00fd doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c g\u00f3i d\u1ecbch v\u1ee5 ch\u1ea5t l\u01b0\u1ee3ng cao nh\u01b0: <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-uy-tin\/\"><span style=\"font-weight: 400;\">tax accounting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">tax reporting services<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">tax consulting services<\/span><\/a><span style=\"font-weight: 400;\"> to\u00e0n di\u1ec7n. H\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean nghi\u1ec7p nh\u1ea5t cho h\u00e0nh tr\u00ecnh ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 3337\/CT-CS v\u00e0 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n ngay khi nh\u1eadn ti\u1ec1n b\u00e1n th\u1ebb mua h\u00e0ng n\u1ebfu kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng n\u00ean th\u1ef1c hi\u1ec7n \u0111i\u1ec1u n\u00e0y. Theo C\u00f4ng v\u0103n 3337\/CT-CS, vi\u1ec7c b\u00e1n th\u1ebb mua h\u00e0ng ch\u01b0a l\u00e0m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a n\u00ean ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. N\u1ebfu xu\u1ea5t h\u00f3a \u0111\u01a1n ngay, doanh nghi\u1ec7p s\u1ebd vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 g\u1eb7p kh\u00f3 kh\u0103n khi \u0111\u1ed1i so\u00e1t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kho sau n\u00e0y, d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf quy k\u1ebft h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Khi kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng th\u1ebb mua h\u00e0ng nh\u01b0ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 th\u1ebb th\u00ec xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng th\u1ef1c t\u1ebf m\u00e0 kh\u00e1ch h\u00e0ng \u0111\u00e3 l\u1ef1a ch\u1ecdn. Ph\u1ea7n thanh to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn r\u00f5 r\u00e0ng: m\u1ed9t ph\u1ea7n thanh to\u00e1n b\u1eb1ng th\u1ebb mua h\u00e0ng (c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3) v\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t m\u1ee9c s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n t\u1eeb kh\u00e1ch h\u00e0ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu th\u1ebb mua h\u00e0ng h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng m\u00e0 kh\u00e1ch h\u00e0ng ch\u01b0a \u0111\u1ed5i h\u00e0ng th\u00ec x\u1eed l\u00fd thu\u1ebf ra sao?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhi th\u1ebb mua h\u00e0ng h\u1ebft h\u1ea1n m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng \u0111\u1ebfn \u0111\u1ed5i h\u00e0ng, kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc mua th\u1ebb n\u00e0y s\u1ebd chuy\u1ec3n th\u00e0nh m\u1ed9t kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u00e0n nh\u1eadp kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 n\u00e0y v\u00e0o thu nh\u1eadp kh\u00e1c \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi kh\u00f4ng ph\u00e1t sinh vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT do kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0o \u0111\u01b0\u1ee3c chuy\u1ec3n giao.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng l\u00e0 bao nhi\u00eau?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch, m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. V\u00ed d\u1ee5, h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 t\u1eeb 50 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1ecb ph\u1ea1t t\u1eeb 60 tri\u1ec7u \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng, th\u00ec \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ho\u1eb7c h\u1ed9 kinh doanh c\u00e1 th\u1ec3, m\u1ee9c ph\u1ea1t n\u00e0y s\u1ebd dao \u0111\u1ed9ng t\u1eeb 30 tri\u1ec7u \u0111\u1ebfn 40 tri\u1ec7u \u0111\u1ed3ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0a chi ph\u00ed mua th\u1ebb qu\u00e0 t\u1eb7ng cho \u0111\u1ed1i t\u00e1c v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a doanh nghi\u1ec7p?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7: H\u1ee3p \u0111\u1ed3ng mua th\u1ebb, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (n\u1ebfu gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean), quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng qu\u00e0 c\u1ee7a ban gi\u00e1m \u0111\u1ed1c, danh s\u00e1ch kh\u00e1ch h\u00e0ng nh\u1eadn qu\u00e0 c\u00f3 k\u00fd nh\u1eadn, v\u00e0 h\u00f3a \u0111\u01a1n GTGT do b\u00ean b\u00e1n th\u1ebb xu\u1ea5t khi kh\u00e1ch h\u00e0ng th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng th\u1ebb ho\u1eb7c h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p \u0111\u1ed1i so\u00e1t theo \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n ngay khi nh\u1eadn ti\u1ec1n b\u00e1n th\u1ebb mua h\u00e0ng n\u1ebfu kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng n\u00ean th\u1ef1c hi\u1ec7n \u0111i\u1ec1u n\u00e0y. 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Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u00e0n nh\u1eadp kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 n\u00e0y v\u00e0o thu nh\u1eadp kh\u00e1c \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi kh\u00f4ng ph\u00e1t sinh vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT do kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0o \u0111\u01b0\u1ee3c chuy\u1ec3n giao.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch, m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. V\u00ed d\u1ee5, h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 t\u1eeb 50 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1ecb ph\u1ea1t t\u1eeb 60 tri\u1ec7u \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng, th\u00ec \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ho\u1eb7c h\u1ed9 kinh doanh c\u00e1 th\u1ec3, m\u1ee9c ph\u1ea1t n\u00e0y s\u1ebd dao \u0111\u1ed9ng t\u1eeb 30 tri\u1ec7u \u0111\u1ebfn 40 tri\u1ec7u \u0111\u1ed3ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0a chi ph\u00ed mua th\u1ebb qu\u00e0 t\u1eb7ng cho \u0111\u1ed1i t\u00e1c v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a doanh nghi\u1ec7p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7: H\u1ee3p \u0111\u1ed3ng mua th\u1ebb, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (n\u1ebfu gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean), quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng qu\u00e0 c\u1ee7a ban gi\u00e1m \u0111\u1ed1c, danh s\u00e1ch kh\u00e1ch h\u00e0ng nh\u1eadn qu\u00e0 c\u00f3 k\u00fd nh\u1eadn, v\u00e0 h\u00f3a \u0111\u01a1n GTGT do b\u00ean b\u00e1n th\u1ebb xu\u1ea5t khi kh\u00e1ch h\u00e0ng th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng th\u1ebb ho\u1eb7c h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p \u0111\u1ed1i so\u00e1t theo \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 3337\/CT-CS v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u00e3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ph\u00e1t h\u00e0nh v\u00e0 b\u00e1n th\u1ebb mua h\u00e0ng, voucher cho \u0111\u1ed1i t\u00e1c. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t theo [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6291,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,4,3],"tags":[],"class_list":["post-6288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","category-thue-tncn","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=6288"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6288\/revisions"}],"predecessor-version":[{"id":6294,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6288\/revisions\/6294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6291"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}