{"id":7179,"date":"2026-07-23T17:01:44","date_gmt":"2026-07-23T10:01:44","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7179"},"modified":"2026-07-23T17:01:44","modified_gmt":"2026-07-23T10:01:44","slug":"cong-van-6012","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-6012\/","title":{"rendered":"C\u00f4ng v\u0103n 6012\/CTH-QLDN4: H\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n chi h\u1ed9 m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-6012cthqldn4-huong-dan-xuat-hoa-don-cac-khoan-chi-ho-theo-nghi-dinh-254-2026-nhu-the-nao-138098444.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6012\/CTH-QLDN4<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1 ban h\u00e0nh ng\u00e0y 08\/07\/2026 nh\u1eb1m th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc ph\u00e1p l\u00fd quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00e1c kho\u1ea3n chi h\u1ed9, thu h\u1ed9. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng c\u1eadp nh\u1eadt t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o v\u1eadn h\u00e0nh \u0111\u1ed3ng b\u1ed9, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch chi h\u1ed9 tr\u1edf th\u00e0nh b\u00e0i to\u00e1n sinh t\u1eed \u0111\u1ed1i v\u1edbi kh\u00e2u qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf ki\u1ec3m to\u00e1n t\u1ea1i nhi\u1ec1u \u0111\u01a1n v\u1ecb cho th\u1ea5y ranh gi\u1edbi gi\u1eefa d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9 thu\u1ea7n t\u00fay v\u00e0 ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i r\u1ea5t d\u1ec5 b\u1ecb l\u1eabn l\u1ed9n. N\u1ebfu x\u1eed l\u00fd sai b\u1ea3n ch\u1ea5t, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb truy thu <\/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;\">, <\/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;\"> m\u00e0 c\u00f2n ch\u1ecbu ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n C\u00f4ng v\u0103n 6012\/CTH-QLDN4, gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 ban qu\u1ea3n tr\u1ecb n\u1eafm ch\u1eafc nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00fang ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6012\/CTH-QLDN4<\/b><\/h2>\n<figure id=\"attachment_7183\" aria-describedby=\"caption-attachment-7183\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7183\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-6012_CTH-QLDN4.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6012\/CTH-QLDN4\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-6012_CTH-QLDN4.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-6012_CTH-QLDN4-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-6012_CTH-QLDN4-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-6012_CTH-QLDN4-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-6012_CTH-QLDN4-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7183\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6012\/CTH-QLDN4<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6012\/CTH-QLDN4 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a Thu\u1ebf TP C\u1ea7n Th\u01a1 ban h\u00e0nh ng\u00e0y 08\/07\/2026, d\u00f9ng \u0111\u1ec3 quy \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n GTGT v\u00e0 ch\u1ee9ng t\u1eeb thu chi \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi h\u1ed9, thu h\u1ed9 ph\u00e1t sinh trong doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: C\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng chi h\u1ed9, thu h\u1ed9 cho \u0111\u1ed1i t\u00e1c trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p logistics, \u0111\u1ea1i l\u00fd, d\u1ecbch v\u1ee5 \u1ee7y th\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n \u00e1p d\u1ee5ng: Ngay khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch thanh to\u00e1n thay, chi h\u1ed9 c\u01b0\u1edbc v\u1eadn chuy\u1ec3n, ph\u00ed b\u1ea3o hi\u1ec3m ho\u1eb7c thu h\u1ed3i l\u1ea1i ti\u1ec1n t\u1eeb \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 6012\/CTH-QLDN4 quy \u0111\u1ecbnh quy t\u1eafc xu\u1ea5t h\u00f3a \u0111\u01a1n chi h\u1ed9 nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7181\" aria-describedby=\"caption-attachment-7181\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7181\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-6012_CTH-QLDN4-quy-dinh-quy-tac-xuat-hoa-don-chi-ho-nhu-the-nao.jpg\" alt=\"C\u00f4ng v\u0103n 6012\/CTH-QLDN4 quy \u0111\u1ecbnh quy t\u1eafc xu\u1ea5t h\u00f3a \u0111\u01a1n chi h\u1ed9 nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-6012_CTH-QLDN4-quy-dinh-quy-tac-xuat-hoa-don-chi-ho-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-6012_CTH-QLDN4-quy-dinh-quy-tac-xuat-hoa-don-chi-ho-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-6012_CTH-QLDN4-quy-dinh-quy-tac-xuat-hoa-don-chi-ho-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-6012_CTH-QLDN4-quy-dinh-quy-tac-xuat-hoa-don-chi-ho-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-6012_CTH-QLDN4-quy-dinh-quy-tac-xuat-hoa-don-chi-ho-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7181\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 6012\/CTH-QLDN4 quy \u0111\u1ecbnh quy t\u1eafc xu\u1ea5t h\u00f3a \u0111\u01a1n chi h\u1ed9 nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, nghi\u1ec7p v\u1ee5 chi h\u1ed9 v\u00e0 thu h\u1ed9 ti\u1ec1n \u0111\u01b0\u1ee3c chia th\u00e0nh hai tr\u01b0\u1eddng h\u1ee3p b\u1ea3n ch\u1ea5t ho\u00e0n to\u00e0n kh\u00e1c nhau. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1: Chi h\u1ed9, thu h\u1ed9 thu\u1ea7n t\u00fay kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 trung gian thanh to\u00e1n, kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 hay h\u01b0\u1edfng hoa h\u1ed3ng, quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty trung gian ch\u1ec9 th\u1ef1c hi\u1ec7n chi h\u1ed9, thu h\u1ed9 thu\u1ea7n t\u00fay v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o mang t\u00ean kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 C\u00f4ng ty ch\u1ec9 tr\u1ea3 ti\u1ec1n h\u1ed9, th\u00ec khi thu l\u1ea1i ti\u1ec1n kh\u00f4ng ph\u1ea3i l\u1eadp <\/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;\">, ch\u1ec9 l\u1eadp ch\u1ee9ng t\u1eeb thu ho\u1eb7c chi ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn: H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u1ee9ng t\u00ean, ghi r\u00f5 m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng (b\u00ean \u0111\u01b0\u1ee3c chi h\u1ed9). Doanh nghi\u1ec7p chi h\u1ed9 ch\u1ec9 th\u1ef1c hi\u1ec7n tr\u1ea3 ti\u1ec1n thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n: Khi thu l\u1ea1i ti\u1ec1n chi h\u1ed9 t\u1eeb \u0111\u1ed1i t\u00e1c, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c: Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n l\u1eadp ch\u1ee9ng t\u1eeb thu ti\u1ec1n ho\u1eb7c ch\u1ee9ng t\u1eeb thu ngo\u1ea1i t\u1ec7 nh\u01b0 phi\u1ebfu thu, b\u00e1o c\u00f3 ng\u00e2n h\u00e0ng ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: Chi h\u1ed9 g\u1eafn li\u1ec1n v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty v\u1eadn t\u1ea3i v\u00e0 C\u00f4ng ty b\u1ea3o hi\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i v\u00e0 h\u00f3a \u0111\u01a1n b\u1ea3o hi\u1ec3m cho C\u00f4ng ty trung gian, sau \u0111\u00f3 C\u00f4ng ty trung gian thu l\u1ea1i ti\u1ec1n ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 ph\u00ed b\u1ea3o hi\u1ec3m t\u1eeb \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00f4ng ty nh\u1eadp kh\u1ea9u, th\u00ec \u0111\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5. Khi \u0111\u00f3, C\u00f4ng ty trung gian ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd: \u0110\u00e2y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u00e0n ch\u1ec9nh theo chu\u1ed7i th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n: C\u00f4ng ty trung gian b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho ph\u00eda \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c kh\u00e1ch h\u00e0ng khi thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf: C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu v\u1ec1 bao g\u1ed3m c\u1ea3 chi ph\u00ed v\u1eadn t\u1ea3i v\u00e0 ph\u00ed b\u1ea3o hi\u1ec3m ph\u1ea3i ghi nh\u1eadn v\u00e0o doanh thu t\u00ednh thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111i\u1ec1u ch\u1ec9nh C\u00f4ng v\u0103n 6012\/CTH-QLDN4<\/b><\/h2>\n<figure id=\"attachment_7180\" aria-describedby=\"caption-attachment-7180\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7180\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-cot-loi-dieu-chinh-Cong-van-6012_CTH-QLDN4.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111i\u1ec1u ch\u1ec9nh C\u00f4ng v\u0103n 6012\/CTH-QLDN4\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-cot-loi-dieu-chinh-Cong-van-6012_CTH-QLDN4.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-cot-loi-dieu-chinh-Cong-van-6012_CTH-QLDN4-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-cot-loi-dieu-chinh-Cong-van-6012_CTH-QLDN4-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-cot-loi-dieu-chinh-Cong-van-6012_CTH-QLDN4-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Can-cu-phap-ly-cot-loi-dieu-chinh-Cong-van-6012_CTH-QLDN4-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7180\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111i\u1ec1u ch\u1ec9nh C\u00f4ng v\u0103n 6012\/CTH-QLDN4<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6012\/CTH-QLDN4 d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh g\u1ed3m ba v\u0103n b\u1ea3n c\u1ed1t l\u00f5i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/nghi-dinh-254-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. C\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng kho\u1ea3n 1 \u0110i\u1ec1u 4, \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 6, \u0110i\u1ec1u 7 v\u00e0 c\u00e1c kho\u1ea3n 1, 2, 3 \u0110i\u1ec1u 9 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m, n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP: Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. \u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 logistics, \u0111\u1ea1i l\u00fd v\u00e0 d\u1ecbch v\u1ee5 thu h\u1ed9 c\u00f3 gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 m\u1ee5c B Ph\u1ee5 l\u1ee5c II l\u00e0m c\u0103n c\u1ee9 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 ghi nh\u1eadn ngo\u1ea1i t\u1ec7 khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch thu h\u1ed9, chi h\u1ed9 b\u1eb1ng ti\u1ec1n t\u1ec7 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i khi thu chi h\u1ed9 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p l\u00fang t\u00fang khi th\u1ef1c hi\u1ec7n chi h\u1ed9 b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam nh\u01b0ng khi thu h\u1ed3i l\u1ea1i ti\u1ec1n t\u1eeb \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i l\u1ea1i nh\u1eadn b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0 USD ho\u1eb7c EUR ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6012\/CTH-QLDN4 v\u00e0 Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, v\u1ec1 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 khi ph\u00e1t sinh giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 m\u1ee5c B Ph\u1ee5 l\u1ee5c II k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 ghi nh\u1eadn n\u1ee3 ph\u1ea3i thu: S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh kho\u1ea3n chi h\u1ed9, th\u01b0\u1eddng l\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh nh\u1eadn ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 khi thu h\u1ed3i ti\u1ec1n: S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n thanh to\u00e1n t\u1eeb ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1: To\u00e0n b\u1ed9 kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh gi\u1eefa th\u1eddi \u0111i\u1ec3m chi h\u1ed9 v\u00e0 th\u1eddi \u0111i\u1ec3m thu h\u1ed3i ti\u1ec1n \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh, kh\u00f4ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb g\u1ed1c c\u1ee7a kho\u1ea3n chi h\u1ed9.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh hai h\u00ecnh th\u1ee9c thu chi h\u1ed9 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng ph\u00e2n lo\u1ea1i nghi\u1ec7p v\u1ee5 trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft gi\u1eefa hai tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd theo C\u00f4ng v\u0103n 6012\/CTH-QLDN4<\/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 hai h\u00ecnh th\u1ee9c thu chi h\u1ed9 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi h\u1ed9, thu h\u1ed9 thu\u1ea7n t\u00fay<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi h\u1ed9 g\u1eafn v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ean ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c b\u00ean \u0111\u01b0\u1ee3c chi h\u1ed9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chi h\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c b\u00e1n h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thu l\u1ea1i ti\u1ec1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thu ti\u1ec1n ho\u1eb7c thu ngo\u1ea1i t\u1ec7, phi\u1ebfu thu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ebft h\u1ee3p ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu thu\u1ebf GTGT v\u00e0 TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ghi nh\u1eadn doanh thu, kh\u00f4ng t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu to\u00e0n b\u1ed9 ho\u1eb7c ph\u1ea7n ph\u00ed d\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu ho\u1eb7c ph\u1ea3i tr\u1ea3 tr\u00ean t\u00e0i kho\u1ea3n 138 ho\u1eb7c 338<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu v\u00e0 gi\u00e1 v\u1ed1n tr\u00ean t\u00e0i kho\u1ea3n 511 v\u00e0 632<\/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;\">B\u1ecb \u00e1p thu\u1ebf do h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ee9ng sai t\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb truy thu thu\u1ebf do b\u1ecf s\u00f3t kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: X\u1eed l\u00fd kho\u1ea3n chi h\u1ed9 logistics t\u1ea1i Doanh nghi\u1ec7p Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda r\u00f5 h\u01a1n c\u00e1ch \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 6012\/CTH-QLDN4, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n Th\u01b0\u01a1ng m\u1ea1i v\u00e0 D\u1ecbch v\u1ee5 Logistics A.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh t\u00ecnh hu\u1ed1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e1ng 08\/2026, C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i cho \u0111\u1ed1i t\u00e1c B t\u1ea1i Nh\u1eadt B\u1ea3n. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, ph\u00e1t sinh hai kho\u1ea3n chi sau. Kho\u1ea3n th\u1ee9 nh\u1ea5t l\u00e0 chi ph\u00ed l\u01b0u kho b\u00e3i t\u1ea1i c\u1ea3ng tr\u1ecb gi\u00e1 50.000.000 VND, trong \u0111\u00f3 c\u1ea3ng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT tr\u1ef1c ti\u1ebfp ghi t\u00ean C\u00f4ng ty B v\u00e0 C\u00f4ng ty A ch\u1ec9 \u0111\u1ee9ng ra n\u1ed9p ti\u1ec1n m\u1eb7t thay. Kho\u1ea3n th\u1ee9 hai l\u00e0 chi ph\u00ed b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a tr\u1ecb gi\u00e1 20.000.000 VND do c\u00f4ng ty b\u1ea3o hi\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ghi t\u00ean ng\u01b0\u1eddi mua l\u00e0 C\u00f4ng ty A, sau \u0111\u00f3 C\u00f4ng ty A thu l\u1ea1i kho\u1ea3n ti\u1ec1n n\u00e0y t\u1eeb C\u00f4ng ty B.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd sai s\u00f3t th\u01b0\u1eddng g\u1eb7p c\u1ee7a k\u1ebf to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, k\u1ebf to\u00e1n C\u00f4ng ty A th\u01b0\u1eddng gom c\u1ea3 hai kho\u1ea3n ti\u1ec1n tr\u00ean v\u00e0 xu\u1ea5t chung m\u1ed9t h\u00f3a \u0111\u01a1n GTGT g\u1ed9p g\u1eedi cho C\u00f4ng ty B v\u1edbi thu\u1ebf su\u1ea5t 0% ho\u1eb7c kh\u00f4ng ch\u1ecbu thu\u1ebf. C\u00e1ch l\u00e0m n\u00e0y vi ph\u1ea1m quy \u0111\u1ecbnh qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i chi ph\u00ed v\u00e0 ph\u1ea1t h\u1ee7y h\u00f3a \u0111\u01a1n l\u1eadp sai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u1eddi gi\u1ea3i chu\u1ea9n x\u00e1c t\u1eeb chuy\u00ean gia<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, c\u0103n c\u1ee9 C\u00f4ng v\u0103n 6012\/CTH-QLDN4, C\u00f4ng ty A c\u1ea7n t\u00e1ch bi\u1ec7t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd nh\u01b0 sau. \u0110\u1ed1i v\u1edbi kho\u1ea3n chi h\u1ed9 thu\u1ea7n t\u00fay, do h\u00f3a \u0111\u01a1n c\u1ea3ng \u0111\u00e3 ghi t\u00ean C\u00f4ng ty B, C\u00f4ng ty A khi thu l\u1ea1i ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT m\u00e0 ch\u1ec9 l\u1eadp phi\u1ebfu thu ti\u1ec1n k\u00e8m theo b\u1ea3n sao h\u00f3a \u0111\u01a1n c\u1ee7a c\u1ea3ng. \u0110\u1ed1i v\u1edbi kho\u1ea3n cung \u1ee9ng d\u1ecbch v\u1ee5, do h\u00f3a \u0111\u01a1n b\u1ea3o hi\u1ec3m \u0111\u1ee9ng t\u00ean C\u00f4ng ty A, khi thu l\u1ea1i ti\u1ec1n, C\u00f4ng ty A b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t cho C\u00f4ng ty B v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng nh\u01b0 tr\u00ean gi\u00fap C\u00f4ng ty A b\u1ea3o to\u00e0n to\u00e0n b\u1ed9 chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 tr\u00e1nh b\u1ecb ph\u1ea1t truy thu thu\u1ebf GTGT. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i l\u1ea7n th\u1ee9 hai trong n\u0103m qua nh\u1edd \u00e1p d\u1ee5ng \u0111\u00fang \u0111\u1eafn c\u00e1c quy tr\u00ecnh t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u n\u00e0y t\u1eeb MAN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia v\u1ec1 r\u1ee7i ro thu\u1ebf trong nghi\u1ec7p v\u1ee5 chi h\u1ed9<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 lu\u00f4n n\u1eb1m trong danh s\u00e1ch ki\u1ec3m tra tr\u1ecdng \u0111i\u1ec3m c\u1ee7a c\u01a1 quan thu\u1ebf trong c\u00e1c k\u1ef3 thanh tra. Qua th\u1ef1c ti\u1ec5n t\u01b0 v\u1ea5n cho h\u00e0ng tr\u0103m t\u1eadp \u0111o\u00e0n v\u00e0 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng c\u00f3 ba l\u1ed7 h\u1ed5ng ph\u00e1p l\u00fd nguy hi\u1ec3m m\u00e0 k\u1ebf to\u00e1n hay m\u1eafc ph\u1ea3i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t l\u00e0 l\u1ed7i sai t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. Doanh nghi\u1ec7p th\u1ecfa thu\u1eadn l\u00e0 chi h\u1ed9 nh\u01b0ng l\u1ea1i \u0111\u1ec3 nh\u00e0 cung c\u1ea5p xu\u1ea5t h\u00f3a \u0111\u01a1n ghi t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ch\u00ednh doanh nghi\u1ec7p m\u00ecnh. Khi thu l\u1ea1i ti\u1ec1n, k\u1ebf to\u00e1n l\u1ea1i kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n ra v\u00ec cho r\u1eb1ng \u0111\u00f3 l\u00e0 ti\u1ec1n chi h\u1ed9. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd k\u1ebft lu\u1eadn doanh nghi\u1ec7p tr\u1ed1n doanh thu v\u00e0 truy thu thu\u1ebf GTGT tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 vi\u1ec7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. C\u00e1c giao d\u1ecbch chi h\u1ed9 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn n\u1ebfu chi b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec b\u00ean \u0111\u01b0\u1ee3c chi h\u1ed9 s\u1ebd b\u1ecb lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba l\u00e0 nh\u1ea7m l\u1eabn trong vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi h\u1ed9 cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i. Khi chi h\u1ed9 m\u1ed9t b\u00ean n\u01b0\u1edbc ngo\u00e0i c\u00e1c kho\u1ea3n ph\u00ed t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh xem ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u ph\u00e1t sinh \u1edf kh\u00e2u n\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb k\u1ecbp th\u1eddi tr\u01b0\u1edbc khi chuy\u1ec3n ti\u1ec1n tr\u1ea3 l\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network khuy\u1ebfn ngh\u1ecb c\u00e1c doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp ngay quy ch\u1ebf thu chi n\u1ed9i b\u1ed9, quy \u0111\u1ecbnh r\u00f5 quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb chi h\u1ed9, \u0111\u1ed3ng th\u1eddi r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc chung x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 254<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh h\u01b0\u1edbng d\u1eabn v\u1ec1 kho\u1ea3n chi h\u1ed9, v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt g\u1ed1c c\u00f2n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc chung x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u00e0 doanh nghi\u1ec7p v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea7n n\u1eafm r\u00f5.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t t\u1eeb trung \u01b0\u01a1ng \u0111\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n, quy chu\u1ea9n k\u1ef9 thu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u1ee5c v\u1ee5 k\u1ecbp th\u1eddi cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n kinh t\u1ebf x\u00e3 h\u1ed9i, b\u1ea3o \u0111\u1ea3m t\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 an ninh qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c thu th\u1eadp, c\u1eadp nh\u1eadt, duy tr\u00ec, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c v\u00e0 kh\u00e1ch quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, khai th\u00e1c s\u1eed d\u1ee5ng v\u00e0 c\u1eadp nh\u1eadt c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, khoa h\u1ecdc, kh\u00e1ch quan, k\u1ecbp th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 k\u1ebft n\u1ed1i, chia s\u1ebb tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, khai th\u00e1c, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin v\u00e0 d\u1eef li\u1ec7u thu\u1eadn ti\u1ec7n, hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang m\u1ee5c \u0111\u00edch, tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i, trao \u0111\u1ed5i v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u00e1c b\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u1ee5c Thu\u1ebf trong qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eb1m \u0111\u1ea3m b\u1ea3o v\u1eadn h\u00e0nh minh b\u1ea1ch to\u00e0n h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh v\u00e0 khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 c\u00f4ng v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed n\u1ebfu c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00edch h\u1ee3p k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra v\u00e0 c\u00e1c d\u1eef li\u1ec7u, th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do c\u00e1c b\u1ed9, ng\u00e0nh, c\u01a1 quan c\u00f3 li\u00ean quan cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n quy\u1ec1n truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, qu\u1ea3n l\u00fd vi\u1ec7c k\u1ebft n\u1ed1i, chia s\u1ebb v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u00e1c b\u1ed9, ng\u00e0nh, c\u01a1 quan trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng.<\/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;\">C\u00f4ng v\u0103n 6012\/CTH-QLDN4 \u0111\u00e3 mang l\u1ea1i h\u00e0nh lang ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, gi\u1ea3i t\u1ecfa c\u00e1c v\u01b0\u1edbng m\u1eafc k\u00e9o d\u00e0i c\u1ee7a doanh nghi\u1ec7p khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n cho c\u00e1c kho\u1ea3n chi h\u1ed9, thu h\u1ed9. Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u1eefa chi h\u1ed9 thu\u1ea7n t\u00fay v\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi nh\u1ea5t m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro b\u1ecb truy thu kh\u00f4ng \u0111\u00e1ng c\u00f3. K\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u0111\u1ed3ng b\u1ed9 tuy\u1ec7t \u0111\u1ed1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 6012\/CTH-QLDN4<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 6012\/CTH-QLDN4 \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ecba b\u00e0n n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6012\/CTH-QLDN4 do C\u1ee5c Thu\u1ebf TP C\u1ea7n Th\u01a1 ban h\u00e0nh. Tuy nhi\u00ean, n\u1ed9i dung v\u0103n b\u1ea3n c\u0103n c\u1ee9 tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t to\u00e0n qu\u1ed1c. Do \u0111\u00f3, doanh nghi\u1ec7p tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111\u1ec1u c\u00f3 th\u1ec3 tham chi\u1ebfu \u0111\u1ec3 x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi h\u1ed9 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 khi thu l\u1ea1i b\u1eb1ng ti\u1ec1n VND th\u00ec xu\u1ea5t ch\u1ee9ng t\u1eeb g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1eadp ch\u1ee9ng t\u1eeb thu ti\u1ec1n ho\u1eb7c b\u00e1o c\u00f3 ng\u00e2n h\u00e0ng b\u1eb1ng VND theo s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c. T\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kho\u1ea3n chi h\u1ed9 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu \u0111\u1ec3 t\u00ednh kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Kho\u1ea3n chi h\u1ed9 thu\u1ea7n t\u00fay kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu hay chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p, do \u0111\u00f3 kh\u00f4ng \u0111\u01b0a v\u00e0o t\u00ednh to\u00e1n c\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed theo Lu\u1eadt Thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n chi h\u1ed9 mang t\u00ean kh\u00e1ch h\u00e0ng nh\u01b0ng m\u00e3 s\u1ed1 thu\u1ebf ghi t\u00ean c\u00f4ng ty chi h\u1ed9 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ecb coi l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7. Doanh nghi\u1ec7p ph\u1ea3i li\u00ean h\u1ec7 v\u1edbi nh\u00e0 cung c\u1ea5p \u0111\u1ec3 h\u1ee7y ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c chi h\u1ed9, n\u1ebfu kh\u00f4ng s\u1ebd b\u1ecb bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT khi thu ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p chi h\u1ed9 c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Doanh nghi\u1ec7p chi h\u1ed9 thu\u1ea7n t\u00fay kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mang t\u00ean ng\u01b0\u1eddi mua l\u00e0 kh\u00e1ch h\u00e0ng. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u00e0y s\u1ebd do b\u00ean \u0111\u01b0\u1ee3c chi h\u1ed9 k\u00ea khai kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 6012\/CTH-QLDN4 \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1 ban h\u00e0nh ng\u00e0y 08\/07\/2026 nh\u1eb1m th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc ph\u00e1p l\u00fd quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00e1c kho\u1ea3n chi h\u1ed9, thu h\u1ed9. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7179","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=7179"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7179\/revisions"}],"predecessor-version":[{"id":7184,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7179\/revisions\/7184"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7182"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}