{"id":7210,"date":"2026-07-24T22:30:38","date_gmt":"2026-07-24T15:30:38","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7210"},"modified":"2026-07-24T22:30:38","modified_gmt":"2026-07-24T15:30:38","slug":"ty-gia-xuat-hoa-don-xuat-khau-tu-1-7-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/ty-gia-xuat-hoa-don-xuat-khau-tu-1-7-2026\/","title":{"rendered":"T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u t\u1eeb 1\/7\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/ty-gia-xuat-hoa-don-xuat-khau-tu-ngay-172026-ap-dung-theo-thong-tu-99-hay-nghi-dinh-252-228697.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9<\/span><\/a><span style=\"font-weight: 400;\">u l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00fang t\u00fang k\u1ec3 t\u1eeb khi h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n thu\u1ebf v\u00e0 h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i \u0111\u1ed3ng lo\u1ea1t trong n\u0103m 2026. <\/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\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/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\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u00f9ng l\u00fac c\u00f3 hi\u1ec7u l\u1ef1c, m\u1ed7i v\u0103n b\u1ea3n l\u1ea1i \u0111\u1ec1 c\u1eadp \u0111\u1ebfn t\u1ef7 gi\u00e1 theo m\u1ed9t m\u1ee5c \u0111\u00edch kh\u00e1c nhau. Nhi\u1ec1u doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u v\u00ec v\u1eady \u00e1p sai t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n, d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa h\u00f3a \u0111\u01a1n, t\u1edd khai h\u1ea3i quan v\u00e0 s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t trong c\u00e1c \u0111\u1ee3t r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb xu\u1ea5t kh\u1ea9u g\u1ea7n \u0111\u00e2y. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch r\u00f5 t\u1ef7 gi\u00e1 n\u00e0o \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, t\u1ef7 gi\u00e1 n\u00e0o ch\u1ec9 d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, c\u00f9ng c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd v\u00e0 v\u00ed d\u1ee5 t\u00ednh to\u00e1n c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<figure id=\"attachment_7212\" aria-describedby=\"caption-attachment-7212\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7212\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ty-gia-xuat-hoa-don-xuat-khau.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ty-gia-xuat-hoa-don-xuat-khau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ty-gia-xuat-hoa-don-xuat-khau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ty-gia-xuat-hoa-don-xuat-khau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ty-gia-xuat-hoa-don-xuat-khau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ty-gia-xuat-hoa-don-xuat-khau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7212\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u l\u00e0 t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 quy \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u b\u1eb1ng ngo\u1ea1i t\u1ec7 sang \u0111\u1ed3ng Vi\u1ec7t Nam khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb 1\/7\/2026, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf cho h\u00e0ng xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng theo ph\u00e1p lu\u1eadt h\u1ea3i quan, c\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u b\u1eb1ng ngo\u1ea1i t\u1ec7.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n, kh\u00f4ng thay th\u1ebf t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n t\u00e1ch b\u1ea1ch hai lo\u1ea1i t\u1ef7 gi\u00e1 n\u00e0y \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m <\/span><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;\">, khi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n v\u00e0 t\u1ed5ng ti\u1ec1n thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 quy \u0111\u1ed5i sang \u0111\u1ed3ng Vi\u1ec7t Nam. T\u1ef7 gi\u00e1 n\u00e0y kh\u00f4ng ph\u1ea3i do doanh nghi\u1ec7p t\u1ef1 ch\u1ecdn, m\u00e0 ph\u1ea3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ch\u00ednh l\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00e0ng ng\u00e0y \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 kh\u00e1c. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m ph\u00e2n bi\u1ec7t quan tr\u1ecdng m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean ch\u01b0a n\u1eafm r\u00f5 khi l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p sai t\u1ef7 gi\u00e1 k\u00e9o theo hai h\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp: s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng kh\u1edbp v\u1edbi t\u1edd khai h\u1ea3i quan, v\u00e0 doanh thu ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch ch\u00eanh l\u1ec7ch so v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf thu v\u1ec1. Khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu, sai l\u1ec7ch n\u00e0y th\u01b0\u1eddng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ea7u ti\u00ean \u0111\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ghi nh\u1eadn r\u1eb1ng ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb truy v\u1ea5n v\u1ec1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c l\u1ea5y nh\u1ea7m t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n, thay v\u00ec t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh h\u1ea3i quan. X\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p tr\u00e1nh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n nhi\u1ec1u l\u1ea7n v\u00e0 gi\u1ea3m r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n n\u00e0o t\u1eeb 1\/7\/2026?<\/b><\/h2>\n<figure id=\"attachment_7213\" aria-describedby=\"caption-attachment-7213\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7213\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-ap-dung-theo-van-ban-nao-tu-1_7_2026.jpg\" alt=\"T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n n\u00e0o t\u1eeb 1\/7\/2026?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-ap-dung-theo-van-ban-nao-tu-1_7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-ap-dung-theo-van-ban-nao-tu-1_7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-ap-dung-theo-van-ban-nao-tu-1_7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-ap-dung-theo-van-ban-nao-tu-1_7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-ap-dung-theo-van-ban-nao-tu-1_7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7213\" class=\"wp-caption-text\">T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n n\u00e0o t\u1eeb 1\/7\/2026?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 14 <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eadp kh\u1ea9u, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, kh\u00f4ng ph\u1ea3i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC nh\u01b0 nhi\u1ec1u ng\u01b0\u1eddi nh\u1ea7m l\u1eabn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, theo kho\u1ea3n 5 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 9 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf cho h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam, l\u1ea5y t\u1ea1i cu\u1ed1i ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n li\u1ec1n tr\u01b0\u1edbc. N\u1ebfu ng\u00e0y th\u1ee9 n\u0103m r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9, l\u1ea5y t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc \u0111\u00f3. T\u1ef7 gi\u00e1 n\u00e0y \u00e1p d\u1ee5ng chung cho to\u00e0n b\u1ed9 t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd trong tu\u1ea7n k\u1ebf ti\u1ebfp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c Vietcombank c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 th\u00ec t\u00ednh th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu lo\u1ea1i ngo\u1ea1i t\u1ec7 ph\u00e1t sinh kh\u00f4ng n\u1eb1m trong danh m\u1ee5c Vietcombank c\u00f4ng b\u1ed1, doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi ngo\u1ea1i t\u1ec7 \u0111\u00f3 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1. Tr\u01b0\u1eddng h\u1ee3p Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u0169ng ch\u01b0a c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd \u0111\u1ec1 ngh\u1ecb Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 ri\u00eang cho lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 vai tr\u00f2 g\u00ec trong vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, kh\u00f4ng ph\u1ea3i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n. Theo th\u00f4ng t\u01b0 n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch, ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 c\u1ed9ng tr\u1eeb 1% so v\u1edbi t\u1ef7 gi\u00e1 trung b\u00ecnh \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh thu xu\u1ea5t kh\u1ea9u nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua, ph\u1ea7n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc, kh\u00f4ng \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu. Ph\u1ea7n doanh thu c\u00f2n l\u1ea1i kh\u00f4ng nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 c\u1ee7a ngo\u1ea1i t\u1ec7 ph\u00e1t sinh th\u00ec ghi s\u1ed5 k\u1ebf to\u00e1n ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch kh\u00f4ng c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 c\u1ee7a lo\u1ea1i ngo\u1ea1i t\u1ec7 ph\u00e1t sinh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7 trung gian \u0111\u1ec3 quy \u0111\u1ed5i, nh\u01b0ng ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam. Doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y tr\u00ean Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn ti\u1ec1n t\u1ec7 trung gian \u0111\u00f3 v\u00e0 c\u00e1ch quy \u0111\u1ed5i c\u1ee5 th\u1ec3. \u0110\u00e2y l\u00e0 chi ti\u1ebft d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u01b0ng th\u01b0\u1eddng b\u1ecb truy v\u1ea5n khi xu\u1ea5t kh\u1ea9u sang c\u00e1c th\u1ecb tr\u01b0\u1eddng d\u00f9ng \u0111\u1ed3ng ti\u1ec1n \u00edt ph\u1ed5 bi\u1ebfn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u1ea7n song song s\u1eed d\u1ee5ng hai lo\u1ea1i t\u1ef7 gi\u00e1: t\u1ef7 gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, v\u00e0 t\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ec3 ghi nh\u1eadn doanh thu, c\u00f4ng n\u1ee3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Hai t\u1ef7 gi\u00e1 n\u00e0y th\u01b0\u1eddng kh\u00f4ng tr\u00f9ng nhau v\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa ch\u00fang \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh m\u1edbi?<\/b><\/h2>\n<figure id=\"attachment_7211\" aria-describedby=\"caption-attachment-7211\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7211\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-ap-dung-ty-gia-xuat-hoa-don-xuat-khau-theo-quy-dinh-moi.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh m\u1edbi?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-ap-dung-ty-gia-xuat-hoa-don-xuat-khau-theo-quy-dinh-moi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-ap-dung-ty-gia-xuat-hoa-don-xuat-khau-theo-quy-dinh-moi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-ap-dung-ty-gia-xuat-hoa-don-xuat-khau-theo-quy-dinh-moi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-ap-dung-ty-gia-xuat-hoa-don-xuat-khau-theo-quy-dinh-moi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-bat-buoc-ap-dung-ty-gia-xuat-hoa-don-xuat-khau-theo-quy-dinh-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7211\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh m\u1edbi?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ghi nh\u1eadn b\u1eb1ng ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 hay lo\u1ea1i h\u00ecnh s\u1edf h\u1eefu. C\u1ee5 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u tr\u1ef1c ti\u1ebfp c\u00f3 h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i th\u01b0\u01a1ng v\u00e0 t\u1edd khai h\u1ea3i quan xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p trong khu phi thu\u1ebf quan c\u00f3 giao d\u1ecbch xu\u1ea5t kh\u1ea9u b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho ph\u1ea7n h\u00e0ng h\u00f3a b\u00e1n ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn k\u00ea khai thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i chi\u1ebfu t\u1ef7 gi\u00e1 gi\u1eefa h\u00f3a \u0111\u01a1n, t\u1edd khai h\u1ea3i quan v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt h\u00e0ng tu\u1ea7n d\u1ef1a tr\u00ean t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 v\u00e0o ng\u00e0y th\u1ee9 n\u0103m, n\u00ean \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 t\u1edd khai \u0111\u0103ng k\u00fd trong tu\u1ea7n k\u1ebf ti\u1ebfp, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 t\u1ea1i \u0111\u00fang ng\u00e0y ph\u00e1t sinh giao d\u1ecbch.<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Document<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u, ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u1ed9i dung h\u00f3a \u0111\u01a1n, y\u00eau c\u1ea7u th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 khi giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, n\u0103m 2026, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 14 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u theo ph\u00e1p lu\u1eadt h\u1ea3i quan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 08\/2015\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y 21\/01\/2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh g\u1ed1c v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u0103m 2025, s\u1eeda \u0111\u1ed5i b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i kho\u1ea3n 5 \u0110i\u1ec1u 21, quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a Vietcombank l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, n\u0103m 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study: Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u t\u1ea1i \u0110\u1ed3ng Nai x\u1eed l\u00fd t\u1ef7 gi\u00e1 h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y, chuy\u00ean xu\u1ea5t kh\u1ea9u h\u00e0ng n\u00f4ng s\u1ea3n ch\u1ebf bi\u1ebfn sang th\u1ecb tr\u01b0\u1eddng Nh\u1eadt B\u1ea3n, ph\u00e1t sinh trung b\u00ecnh 40 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u b\u1eb1ng \u0111\u1ed3ng USD m\u1ed7i th\u00e1ng. Tr\u01b0\u1edbc \u0111\u00e2y, k\u1ebf to\u00e1n c\u00f4ng ty l\u1ea5y t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n, d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch nh\u1ecf nh\u01b0ng li\u00ean t\u1ee5c so v\u1edbi t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd sau khi r\u00e0 so\u00e1t c\u00f9ng MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, c\u00f4ng ty th\u1ef1c hi\u1ec7n ba \u0111i\u1ec1u ch\u1ec9nh: t\u00e1ch ri\u00eang quy tr\u00ecnh l\u1ea5y t\u1ef7 gi\u00e1 cho h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, s\u1eed d\u1ee5ng \u0111\u00fang t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a Vietcombank c\u00f4ng b\u1ed1 cu\u1ed1i ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n tr\u01b0\u1edbc; x\u00e2y d\u1ef1ng b\u1ea3ng theo d\u00f5i t\u1ef7 gi\u00e1 tu\u1ea7n \u0111\u1ec3 b\u1ed9 ph\u1eadn xu\u1ea5t h\u00f3a \u0111\u01a1n tra c\u1ee9u th\u1ed1ng nh\u1ea5t; \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng gi\u1eefa t\u1ef7 gi\u00e1 h\u00f3a \u0111\u01a1n, t\u1ef7 gi\u00e1 t\u1edd khai h\u1ea3i quan v\u00e0 t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Result<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u00e1p d\u1ee5ng quy tr\u00ecnh t\u00e1ch b\u1ea1ch, ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 t\u1edd khai h\u1ea3i quan gi\u1ea3m v\u1ec1 g\u1ea7n b\u1eb1ng kh\u00f4ng trong c\u00e1c k\u1ef3 \u0111\u1ed1i chi\u1ebfu ti\u1ebfp theo. Th\u1eddi gian x\u1eed l\u00fd quy\u1ebft to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng xu\u1ea5t kh\u1ea9u r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 do kh\u00f4ng c\u00f2n ph\u00e1t sinh gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> l\u01b0u \u00fd ba r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam g\u1eb7p ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u1ea7m l\u1eabn gi\u1eefa t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n.<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, trong khi v\u0103n b\u1ea3n n\u00e0y ch\u1ec9 d\u00f9ng \u0111\u1ec3 ghi s\u1ed5. H\u1eadu qu\u1ea3 l\u00e0 s\u1ed1 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng kh\u1edbp v\u1edbi t\u1edd khai h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ea5y t\u1ef7 gi\u00e1 sai th\u1eddi \u0111i\u1ec3m.<\/b><span style=\"font-weight: 400;\"> T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf c\u00f4ng b\u1ed1 theo tu\u1ea7n, d\u1ef1a tr\u00ean ng\u00e0y th\u1ee9 n\u0103m li\u1ec1n tr\u01b0\u1edbc, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 t\u1ea1i \u0111\u00fang ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n. N\u1ebfu k\u1ebf to\u00e1n tra c\u1ee9u t\u1ef7 gi\u00e1 theo ng\u00e0y ph\u00e1t sinh thay v\u00ec theo tu\u1ea7n \u00e1p d\u1ee5ng, s\u1ed1 li\u1ec7u s\u1ebd l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3.<\/b><span style=\"font-weight: 400;\"> Khi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 b\u1ea3ng theo d\u00f5i t\u1ef7 gi\u00e1 tu\u1ea7n v\u00e0 kh\u00f4ng \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 gi\u1eefa ba ngu\u1ed3n s\u1ed1 li\u1ec7u, sai l\u1ec7ch t\u00edch l\u0169y qua nhi\u1ec1u th\u00e1ng s\u1ebd tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 l\u1edbn khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m, \u0111\u00f2i h\u1ecfi th\u1eddi gian gi\u1ea3i tr\u00ecnh k\u00e9o d\u00e0i v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u hi\u1ec7n nay b\u1eaft bu\u1ed9c g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i t\u1ef7 gi\u00e1 quy \u0111\u1ed5i, h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf v\u00e0 h\u1ea3i quan ch\u1ea5p nh\u1eadn h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ee7 c\u00e1c m\u1ee5c sau tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh:<\/span><\/p>\n<ul 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;\">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 ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch, ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n 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 gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf v\u00e0 t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/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 v\u00e0 ng\u01b0\u1eddi mua. Ri\u00eang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua, tr\u1eeb khi hai b\u00ean c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/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, th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/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, c\u00f9ng 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;\">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, n\u1ebfu c\u00f3 ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft cho t\u1eebng m\u1ee5c n\u00eau tr\u00ean \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo ngh\u1ecb \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi l\u01b0\u1ee3c b\u1ecf b\u1ea5t k\u1ef3 m\u1ee5c n\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u t\u1eeb 1\/7\/2026 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 ph\u00e1p lu\u1eadt h\u1ea3i quan, kh\u00f4ng ph\u1ea3i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC nh\u01b0 nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn nh\u1ea7m l\u1eabn. Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n, c\u00f9ng quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3, l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai l\u1ec7ch s\u1ed1 li\u1ec7u v\u00e0 gi\u1ea3m th\u1eddi gian gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u trong c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, gi\u00fap chu\u1ea9n h\u00f3a quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngay t\u1eeb kh\u00e2u l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ebfn khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t c\u1ee5 th\u1ec3 cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ee7a b\u1ea1n, h\u00e3y li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/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>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u c\u00f3 gi\u1ed1ng t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i doanh nghi\u1ec7p \u0111ang giao d\u1ecbch kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. T\u1ef7 gi\u00e1 l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ph\u1ea3i theo t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, c\u1ee5 th\u1ec3 l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a Vietcombank c\u00f4ng b\u1ed1 theo tu\u1ea7n, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 c\u1ee7a ng\u00e2n h\u00e0ng doanh nghi\u1ec7p th\u01b0\u1eddng giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu doanh nghi\u1ec7p nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u00ec t\u1ef7 gi\u00e1 h\u00f3a \u0111\u01a1n t\u00ednh th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n doanh thu ghi nh\u1eadn tr\u00ean h\u00f3a \u0111\u01a1n, t\u1ef7 gi\u00e1 v\u1eabn theo quy \u0111\u1ecbnh t\u00ednh thu\u1ebf c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc ch\u1ec9 \u00e1p d\u1ee5ng khi ghi nh\u1eadn doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, hai vi\u1ec7c n\u00e0y c\u1ea7n th\u1ef1c hi\u1ec7n song song v\u00e0 kh\u00f4ng thay th\u1ebf nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf thay \u0111\u1ed5i theo ng\u00e0y hay theo tu\u1ea7n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo tu\u1ea7n. T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c l\u1ea5y t\u1ea1i cu\u1ed1i ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n li\u1ec1n tr\u01b0\u1edbc v\u00e0 \u00e1p d\u1ee5ng cho c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd trong tu\u1ea7n k\u1ebf ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n hi\u1ebfm, ch\u01b0a c\u00f3 t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 th\u00ec x\u1eed l\u00fd ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1. N\u1ebfu ch\u01b0a c\u00f3 t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd \u0111\u1ec1 ngh\u1ecb Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u1ea7n th\u1ec3 hi\u1ec7n th\u00eam n\u1ed9i dung g\u00ec ngo\u00e0i t\u1ef7 gi\u00e1?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 t\u00ean, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, thu\u1ebf su\u1ea5t, t\u1ed5ng ti\u1ec1n thu\u1ebf, ch\u1eef k\u00fd c\u00e1c b\u00ean, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 t\u1ef7 gi\u00e1 quy \u0111\u1ed5i, \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng theo ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00fang t\u00fang k\u1ec3 t\u1eeb khi h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n thu\u1ebf v\u00e0 h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i \u0111\u1ed3ng lo\u1ea1t trong n\u0103m 2026. Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7214,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,5],"tags":[],"class_list":["post-7210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-xnk"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7210","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=7210"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7210\/revisions"}],"predecessor-version":[{"id":7216,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7210\/revisions\/7216"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7214"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}