{"id":7557,"date":"2026-08-21T10:05:45","date_gmt":"2026-08-21T03:05:45","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7557"},"modified":"2026-08-21T10:16:49","modified_gmt":"2026-08-21T03:16:49","slug":"can-xuat-hoa-don-khi-tang-banh-trung-thu","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/can-xuat-hoa-don-khi-tang-banh-trung-thu\/","title":{"rendered":"H\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng?"},"content":{"rendered":"<p><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-trung-thu-cho-khach-hang-khong-138101353.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e2u h\u1ecfi ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u01b0\u1ee3c nhi\u1ec1u c\u01a1 s\u1edf kinh doanh quan t\u00e2m trong m\u1ed7i d\u1ecbp l\u1ec5 T\u1ebft. Vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch cho, bi\u1ebfu, t\u1eb7ng \u0111\u00f2i h\u1ecfi t\u00ednh tu\u00e2n th\u1ee7 kh\u1eaft khe theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As prescribed in <\/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;\">, vi\u1ec7c xu\u1ea5t h\u00e0ng h\u00f3a l\u00e0m qu\u00e0 t\u1eb7ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf. Vi\u1ec7c n\u1eafm v\u1eefng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd gi\u00fap c\u01a1 s\u1edf kinh doanh ch\u1ee7 \u0111\u1ed9ng k\u00ea khai, ph\u00f2ng ng\u1eeba c\u00e1c r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh.<\/span><\/p>\n<h2><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng<\/b><\/h2>\n<figure id=\"attachment_7560\" aria-describedby=\"caption-attachment-7560\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7560\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7560\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng? C\u00d3, v\u1ec1 nguy\u00ean t\u1eafc h\u1ed9 kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 ch\u1ebf mi\u1ec5n tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u). Ngo\u00e0i ra, qu\u00e0 t\u1eb7ng mang t\u00ednh ch\u1ea5t c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 h\u1ed9 kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lo\u1ea1i h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<h2><b>H\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/b><\/h2>\n<figure id=\"attachment_7558\" aria-describedby=\"caption-attachment-7558\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7558\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong-theo-quy-dinh-phap-luat.jpg\" alt=\"H\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong-theo-quy-dinh-phap-luat.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong-theo-quy-dinh-phap-luat-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong-theo-quy-dinh-phap-luat-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong-theo-quy-dinh-phap-luat-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-kinh-doanh-co-can-xuat-hoa-don-khi-tang-banh-Trung-thu-cho-khach-hang-khong-theo-quy-dinh-phap-luat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7558\" class=\"wp-caption-text\">H\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, khi b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Quy \u0111\u1ecbnh n\u00e0y \u0111i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9; xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, \u0111\u00e1p \u00e1n chi ti\u1ebft cho th\u1eafc m\u1eafc <\/span><b>h\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng<\/b><span style=\"font-weight: 400;\"> l\u00e0 <\/span><b>C\u00d3<\/b><span style=\"font-weight: 400;\">. H\u00e0nh vi d\u00f9ng b\u00e1nh Trung thu l\u00e0m qu\u00e0 bi\u1ebfu, t\u1eb7ng cho kh\u00e1ch h\u00e0ng ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch duy tr\u00ec quan h\u1ec7 kinh doanh, qu\u1ea3ng b\u00e1 ho\u1eb7c tri \u00e2n \u0111\u1ed1i t\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, trong qu\u1ea3n tr\u1ecb thu\u1ebf th\u1ef1c t\u1ebf, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai b\u1ea3n ch\u1ea5t giao d\u1ecbch ph\u00e1t sinh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 1: Qu\u00e0 t\u1eb7ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ed9.<\/b><span style=\"font-weight: 400;\"> B\u00e1nh Trung thu \u0111\u01b0\u1ee3c mua b\u1eb1ng ngu\u1ed3n kinh ph\u00ed c\u1ee7a c\u01a1 s\u1edf kinh doanh, ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 d\u00f9ng t\u1eb7ng kh\u00e1ch h\u00e0ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00fac \u0111\u1ea9y b\u00e1n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: Qu\u00e0 t\u1eb7ng mang t\u00ednh ch\u1ea5t c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 h\u1ed9.<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u1ed9 kinh doanh s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n mua b\u00e1nh Trung thu \u0111\u1ec3 t\u1eb7ng cho ng\u01b0\u1eddi th\u00e2n, b\u1ea1n b\u00e8 ho\u1eb7c h\u00e0ng x\u00f3m, kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u01a1 s\u1edf th\u00ec kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb kinh doanh. Do \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng \u0111\u1eb7t ra ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng khi thanh tra thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd s\u1ebd ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i gi\u1eefa h\u00f3a \u0111\u01a1n mua v\u00e0o v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n ra. N\u1ebfu h\u1ed9 kinh doanh l\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o mua b\u00e1nh Trung thu nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra khi \u0111em t\u1eb7ng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 k\u1ebft lu\u1eadn h\u1ed9 kinh doanh gian l\u1eadn ho\u1eb7c b\u1ecf ngo\u00e0i s\u1ed5 s\u00e1ch t\u00e0i s\u1ea3n kinh doanh. <\/span><b>Ph\u00e2n lu\u1ed3ng ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh:<\/b><\/p>\n<p><b>Tr\u01b0\u1eddng h\u1ee3p mua b\u00e1nh t\u1eb7ng c\u00e1 nh\u00e2n (kh\u00f4ng ph\u1ee5c v\u1ee5 kinh doanh):<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u00f3a \u0111\u01a1n kinh doanh, kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><b>Tr\u01b0\u1eddng h\u1ee3p mua b\u00e1nh t\u1eb7ng kh\u00e1ch h\u00e0ng (ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh):<\/b><span style=\"font-weight: 400;\"> B\u1eaeT BU\u1ed8C XU\u1ea4T H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean:<\/b><span style=\"font-weight: 400;\"> B\u1eaft bu\u1ed9c \u0111\u0103ng k\u00fd v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m:<\/b><span style=\"font-weight: 400;\"> \u0110\u01b0\u1ee3c mi\u1ec5n b\u1eaft bu\u1ed9c \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h2><b>\u0110\u1ed1i t\u01b0\u1ee3ng h\u1ed9 kinh doanh ch\u1ecbu \u1ea3nh h\u01b0\u1edfng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n qu\u00e0 t\u1eb7ng<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi bi\u1ebfu t\u1eb7ng b\u00e1nh Trung thu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u00e2n h\u00f3a t\u00f9y theo quy m\u00f4 doanh thu v\u00e0 h\u00ecnh th\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1eebng h\u1ed9 kinh doanh.<\/span><\/p>\n<h3><b>H\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 quy m\u00f4 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean ho\u1eb7c h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n khi xu\u1ea5t qu\u00e0 t\u1eb7ng l\u00e0 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh giao d\u1ecbch mua b\u00e1nh Trung thu t\u1eeb \u0111\u01a1n v\u1ecb cung c\u1ea5p, h\u1ed9 kinh doanh nh\u1eadn h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Khi \u0111em s\u1ed1 b\u00e1nh n\u00e0y bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, h\u1ed9 kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ra. Gi\u00e1 t\u00ednh thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i c\u0103n c\u1ee9 theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1eb7ng.<\/span><\/p>\n<h3><b>H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m hi\u1ec7n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n (n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c x\u1eed l\u00fd cho nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> Khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng, h\u1ed9 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb theo t\u1eebng l\u1ea7n ph\u00e1t sinh cho h\u00e0nh vi bi\u1ebfu t\u1eb7ng n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ebfu h\u1ed9 kinh doanh \u0111\u00e3 t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng bi\u1ebfu t\u1eb7ng theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h3><b>Lo\u1ea1i h\u00f3a \u0111\u01a1n h\u1ed9 kinh doanh \u00e1p d\u1ee5ng khi xu\u1ea5t qu\u00e0 t\u1eb7ng<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110a s\u1ed1 c\u00e1c h\u1ed9 kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu. C\u0103n c\u1ee9 t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, lo\u1ea1i h\u00f3a \u0111\u01a1n m\u00e0 h\u1ed9 kinh doanh s\u1eed d\u1ee5ng l\u00e0 <\/span><b>Sales invoice<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng nh\u1eadn b\u00e1nh Trung thu, h\u1ed9 kinh doanh ghi r\u00f5 th\u00f4ng tin h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u00e0 t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> tr\u1ef1c ti\u1ebfp theo t\u1ef7 l\u1ec7 % quy \u0111\u1ecbnh cho ng\u00e0nh ngh\u1ec1 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h2><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd chi ti\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 cung c\u1ea5p h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd ho\u00e0n ch\u1ec9nh cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb thu\u1ebf, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 tr\u00edch d\u1eabn to\u00e0n v\u0103n v\u00e0 ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n<h3><b>Tr\u00edch d\u1eabn chi ti\u1ebft \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/h3>\n<p><b>\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9; xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed, bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u.<\/span><\/li>\n<\/ol>\n<h3><b>Tr\u00edch d\u1eabn chi ti\u1ebft \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p><b>\u0110i\u1ec1u 7. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 v\u1ec1 gi\u1ea3i tr\u00ed, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed, phim s\u1ed1, \u1ea3nh s\u1ed1, nh\u1ea1c s\u1ed1, qu\u1ea3ng c\u00e1o s\u1ed1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p m\u00e0 doanh nghi\u1ec7p x\u1ed5 s\u1ed1, b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e1i b\u1ea3o hi\u1ec3m (bao g\u1ed3m nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n thu hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c v\u1ec1 nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m), nh\u1eadn ti\u1ec1n g\u1eedi, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n s\u01a1 c\u1ea5p, ph\u00e1t h\u00e0nh gi\u1ea5y t\u1edd c\u00f3 gi\u00e1), b\u00e1n n\u1ee3, giao d\u1ecbch ngo\u1ea1i t\u1ec7 v\u00e0 s\u1ea3n ph\u1ea9m ph\u00e1i sinh.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb, cu\u1ed1i th\u00e1ng \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh trong th\u00e1ng, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung th\u00f4ng tin t\u1eebng giao d\u1ecbch v\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft giao d\u1ecbch b\u00e1n ngo\u1ea1i t\u1ec7 khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh v\u00e0o t\u1ed5 ch\u1ee9c kinh t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n t\u1eeb c\u00f4ng ty m\u1eb9 \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong c\u01a1 s\u1edf kinh doanh; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cho m\u01b0\u1ee3n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 gia c\u00f4ng h\u00e0ng h\u00f3a c\u1ee7a b\u00ean cho m\u01b0\u1ee3n, kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 6, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 <\/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 No. 181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7 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, bao g\u1ed3m:<\/span><\/li>\n<\/ol>\n<ol>\n<li><span style=\"font-weight: 400;\">a) H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh nh\u01b0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh trong m\u1ed9t c\u01a1 s\u1edf kinh doanh;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung c\u1ea5p \u0111\u1ec3 s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 s\u1ea3n xu\u1ea5t);<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) C\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh: c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n thu h\u1ed9, c\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n<p><b>\u0110\u00e1nh gi\u00e1 ph\u00e1p l\u00fd t\u1eeb MAN:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i chi\u1ebfu to\u00e0n b\u1ed9 8 kho\u1ea3n t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, vi\u1ec7c h\u1ed9 kinh doanh t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng thu\u1ed9c b\u1ea5t k\u1ef3 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb n\u00e0o. Do \u0111\u00f3, ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo kho\u1ea3n 1 \u0110i\u1ec1u 4 l\u00e0 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3><b>Tr\u00edch d\u1eabn chi ti\u1ebft \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/b><\/h3>\n<p><b>\u0110i\u1ec1u 8. Lo\u1ea1i h\u00f3a \u0111\u01a1n<\/b><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[&#8230;]<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n<ol>\n<li><span style=\"font-weight: 400;\">a) T\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">a.1) B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a.2) Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a.3) Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a.4) Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">b) T\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t) khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[&#8230;]<\/span><\/p>\n<p><b>\u1ee8ng d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n xu\u1ea5t H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng trong n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 2 \u0110i\u1ec1u 8 n\u00eau tr\u00ean.<\/span><\/p>\n<h3><b>Tr\u00edch d\u1eabn chi ti\u1ebft \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a:<\/b><span style=\"font-weight: 400;\"> (Bao g\u1ed3m c\u1ea3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a:<\/b><span style=\"font-weight: 400;\"> (Bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n<h3><b>T\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf, doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ea7n n\u1eafm c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u1ec1n t\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y. M\u1ed7i v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t nh\u00f3m n\u1ed9i dung ri\u00eang, t\u1eeb nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n, th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ebfn qu\u1ea3n l\u00fd v\u00e0 k\u00ea khai thu\u1ebf.<\/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 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Text type<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u1ecdng t\u00e2m quy \u0111\u1ecbnh<\/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;\">Ngh\u1ecb \u0111\u1ecbnh Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc l\u1eadp H\u0110\u0110T (\u0110i\u1ec1u 4), danh m\u1ee5c mi\u1ec5n H\u0110\u0110T (\u0110i\u1ec1u 7), lo\u1ea1i h\u00f3a \u0111\u01a1n (\u0110i\u1ec1u 8), th\u1eddi \u0111i\u1ec3m l\u1eadp (\u0110i\u1ec1u 9).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax Administration Law No. 38\/2019\/QH14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd, k\u00ea khai, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 40\/2021\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular of the Ministry of Finance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Quy tr\u00ecnh v\u00e0 c\u00e1ch th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng khi t\u1eb7ng b\u00e1nh Trung thu<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n bi\u1ebfu t\u1eb7ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 ch\u00ednh x\u00e1c v\u1ec1 tr\u1ecb gi\u00e1 gi\u00fap h\u1ed9 kinh doanh \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng ho\u1eb7c \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n giao qu\u00e0. L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c gom l\u1eadp d\u1ed3n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh t\u1eeb 3.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<h3><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 b\u00e1n th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh t\u1eb7ng qu\u00e0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u00e1 b\u1eb1ng 0 \u0111\u1ed3ng tr\u00ean h\u00f3a \u0111\u01a1n (tr\u1eeb ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i \u0111\u00e3 \u0111\u0103ng k\u00fd h\u1ee3p ph\u00e1p v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng theo Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 % thu\u1ebf GTGT theo ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a h\u1ed9.<\/span><\/li>\n<\/ul>\n<h3><b>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1: L\u1eadp danh s\u00e1ch kh\u00e1ch h\u00e0ng nh\u1eadn qu\u00e0.<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p t\u00ean kh\u00e1ch h\u00e0ng, \u0111\u1ecba ch\u1ec9, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ee7ng lo\u1ea1i b\u00e1nh Trung thu trao t\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2: Ch\u1ecdn m\u1eabu H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/b><span style=\"font-weight: 400;\"> \u0110\u0103ng nh\u1eadp ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 kh\u1edfi t\u1ea1o H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3: Nh\u1eadp th\u00f4ng tin v\u00e0 gi\u00e1 t\u00ednh thu\u1ebf.<\/b><span style=\"font-weight: 400;\"> Nh\u1eadp t\u00ean ng\u01b0\u1eddi nh\u1eadn (ho\u1eb7c ch\u1ecdn &#8220;Kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n&#8221;). D\u00f2ng t\u00ean h\u00e0ng ghi: <\/span><i><span style=\"font-weight: 400;\">&#8220;B\u00e1nh Trung thu [T\u00ean s\u1ea3n ph\u1ea9m] &#8211; Qu\u00e0 t\u1eb7ng kh\u00f4ng thu ti\u1ec1n&#8221;<\/span><\/i><span style=\"font-weight: 400;\">. \u0110\u01a1n gi\u00e1 nh\u1eadp theo gi\u00e1 b\u00e1n ni\u00eam y\u1ebft hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4: K\u00fd s\u1ed1 v\u00e0 ph\u00e1t h\u00e0nh H\u0110\u0110T.<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra d\u1eef li\u1ec7u, k\u00fd s\u1ed1 \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n l\u00ean h\u1ec7 th\u1ed1ng c\u01a1 quan thu\u1ebf \u0111\u1ec3 nh\u1eadn m\u00e3 c\u1ea5p theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2><b>Case Study th\u1ef1c t\u1ebf: T\u00ecnh hu\u1ed1ng x\u1eed l\u00fd h\u00f3a \u0111\u01a1n qu\u00e0 t\u1eb7ng b\u00e1nh Trung thu t\u1ea1i H\u1ed9 kinh doanh Minh Tr\u00ed<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf t\u1ea1i m\u1ed9t h\u1ed9 kinh doanh gi\u00fap l\u00e0m r\u00f5 c\u00e1ch v\u1eadn h\u00e0nh quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf trong th\u1ef1c ti\u1ec5n.<\/span><\/p>\n<h3><b>B\u1ed1i c\u1ea3nh t\u00ecnh hu\u1ed1ng<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh Minh Tr\u00ed kinh doanh thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh, k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3. Doanh thu h\u00e0ng n\u0103m \u0111\u1ea1t 3,5 t\u1ef7 \u0111\u1ed3ng (ng\u00e0nh bu\u00f4n b\u00e1n h\u00e0ng h\u00f3a, t\u1ef7 l\u1ec7 thu\u1ebf GTGT 1%, thu\u1ebf TNCN 0,5%).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1ecbp Trung thu, h\u1ed9 mua 50 h\u1ed9p b\u00e1nh Trung thu t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t v\u1edbi t\u1ed5ng h\u00f3a \u0111\u01a1n thanh to\u00e1n l\u00e0 25.000.000 \u0111\u1ed3ng (\u0111\u00e3 c\u00f3 thu\u1ebf GTGT) \u0111\u1ec3 tri \u00e2n 50 kh\u00e1ch h\u00e0ng th\u00e2n thi\u1ebft.<\/span><\/p>\n<p><b>Th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt c\u1ee7a Case Study HKD Minh Tr\u00ed:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> Bu\u00f4n b\u00e1n thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh thu b\u00ecnh qu\u00e2n:<\/b><span style=\"font-weight: 400;\"> 3,5 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 l\u1ec7 thu\u1ebf quy \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> GTGT 1% | TNCN 0,5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng qu\u00e0 t\u1eb7ng:<\/b><span style=\"font-weight: 400;\"> 50 h\u1ed9p b\u00e1nh Trung thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u00e1 tr\u1ecb mua v\u00e0o (c\u00f3 H\u0110 \u0111\u1ea7u v\u00e0o):<\/b><span style=\"font-weight: 400;\"> 25.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<h3><b>C\u00e1ch x\u1eed l\u00fd chu\u1ea9n x\u00e1c theo ph\u00e1p lu\u1eadt<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN, H\u1ed9 kinh doanh Minh Tr\u00ed th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP:<\/span><\/p>\n<p><b>L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o:<\/b><span style=\"font-weight: 400;\"> L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed mua 50 h\u1ed9p b\u00e1nh Trung thu k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><b>L\u1eadp danh s\u00e1ch giao nh\u1eadn:<\/b><span style=\"font-weight: 400;\"> L\u1eadp danh s\u00e1ch 50 kh\u00e1ch h\u00e0ng nh\u1eadn qu\u00e0 c\u00f3 x\u00e1c nh\u1eadn giao nh\u1eadn ho\u1eb7c ch\u1ee9ng t\u1eeb chuy\u1ec3n ph\u00e1t.<\/span><\/p>\n<p><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ea7u ra:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed v\u1edbi n\u1ed9i dung: <\/span><i><span style=\"font-weight: 400;\">&#8220;B\u00e1nh Trung thu tri \u00e2n kh\u00e1ch h\u00e0ng &#8211; Qu\u00e0 t\u1eb7ng kh\u00f4ng thu ti\u1ec1n&#8221;<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng: 50 h\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf: 500.000 \u0111\u1ed3ng\/h\u1ed9p (theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb ghi h\u00f3a \u0111\u01a1n: 50 x 500.000 = 25.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><b>K\u00ea khai n\u1ed9p thu\u1ebf:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT ph\u00e1t sinh ph\u1ea3i n\u1ed9p: 25.000.000 x 1% = 250.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN: Kh\u00f4ng l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ch\u1ee7 h\u1ed9, ghi nh\u1eadn theo \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 xu\u1ea5t d\u00f9ng qu\u00e0 t\u1eb7ng.<\/span><\/li>\n<\/ul>\n<h3><b>Ph\u00e2n t\u00edch r\u1ee7i ro n\u1ebfu H\u1ed9 kinh doanh Minh Tr\u00ed kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu HKD Minh Tr\u00ed \u0111\u01b0a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o 25.000.000 \u0111\u1ed3ng v\u00e0o h\u1ea1ch to\u00e1n nh\u01b0ng <\/span><b>kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/b><span style=\"font-weight: 400;\"> khi bi\u1ebfu t\u1eb7ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ef1 \u0111\u1ed9ng, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n t\u1ed3n kho l\u1ec7ch 50 h\u1ed9p b\u00e1nh Trung thu kh\u00f4ng c\u00f3 \u0111\u1ea7u ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf s\u1ebd k\u1ebft lu\u1eadn h\u1ed9 kinh doanh t\u1ef1 \u00fd ti\u00eau d\u00f9ng ho\u1eb7c b\u00e1n h\u00e0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Consequence:<\/b><span style=\"font-weight: 400;\"> Truy thu thu\u1ebf GTGT, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh t\u1eeb 1 \u0111\u1ebfn 1,5 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n, c\u1ed9ng ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y.<\/span><\/li>\n<\/ul>\n<h2><b>B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi cho bi\u1ebfu t\u1eb7ng<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y gi\u00fap ph\u00e2n \u0111\u1ecbnh r\u00f5 ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n c\u1ee7a h\u1ed9 kinh doanh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p cho bi\u1ebfu t\u1eb7ng c\u1ee5 th\u1ec3:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi cho bi\u1ebfu t\u1eb7ng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 30.138%; text-align: center;\"><b>Transaction case<\/b><\/td>\n<td style=\"width: 10.9659%; text-align: center;\"><b>Ngh\u0129a v\u1ee5 xu\u1ea5t H\u0110<\/b><\/td>\n<td style=\"width: 20.9151%; text-align: center;\"><b>T\u1ef7 l\u1ec7 thu\u1ebf GTGT \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"width: 37.1096%; text-align: center;\"><b>Ghi ch\u00fa qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.138%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng\/\u0111\u1ed1i t\u00e1c<\/span><\/td>\n<td style=\"width: 10.9659%; text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaeT BU\u1ed8C<\/span><\/td>\n<td style=\"width: 20.9151%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 % theo ng\u00e0nh ngh\u1ec1<\/span><\/td>\n<td style=\"width: 37.1096%; text-align: center;\"><span style=\"font-weight: 400;\">Ghi &#8220;Qu\u00e0 t\u1eb7ng kh\u00f4ng thu ti\u1ec1n&#8221;, gi\u00e1 t\u00ednh thu\u1ebf theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.138%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eb7ng b\u00e1nh Trung thu cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (nh\u00e2n vi\u00ean)<\/span><\/td>\n<td style=\"width: 10.9659%; text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaeT BU\u1ed8C<\/span><\/td>\n<td style=\"width: 20.9151%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 % theo ng\u00e0nh ngh\u1ec1<\/span><\/td>\n<td style=\"width: 37.1096%; text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 thay l\u01b0\u01a1ng\/bi\u1ebfu t\u1eb7ng ng\u01b0\u1eddi lao \u0111\u1ed9ng (Kho\u1ea3n 1 \u0110i\u1ec1u 4).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.138%; text-align: center;\"><span style=\"font-weight: 400;\">H\u00e0ng b\u00e1nh Trung thu d\u00f9ng l\u00e0m h\u00e0ng m\u1eabu (Sample)<\/span><\/td>\n<td style=\"width: 10.9659%; text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaeT BU\u1ed8C<\/span><\/td>\n<td style=\"width: 20.9151%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 % theo ng\u00e0nh ngh\u1ec1<\/span><\/td>\n<td style=\"width: 37.1096%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd\/th\u00f4ng b\u00e1o h\u00e0ng m\u1eabu theo lu\u1eadt th\u01b0\u01a1ng m\u1ea1i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.138%; text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1nh Trung thu khuy\u1ebfn m\u1ea1i k\u00e8m s\u1ea3n ph\u1ea9m ch\u00ednh<\/span><\/td>\n<td style=\"width: 10.9659%; text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaeT BU\u1ed8C<\/span><\/td>\n<td style=\"width: 20.9151%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 % theo ng\u00e0nh ngh\u1ec1<\/span><\/td>\n<td style=\"width: 37.1096%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3i \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng. Gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0 n\u1ebfu h\u1ee3p l\u1ec7.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.138%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 h\u1ed9 mua b\u00e1nh t\u1eb7ng ng\u01b0\u1eddi th\u00e2n, gia \u0111\u00ecnh<\/span><\/td>\n<td style=\"width: 10.9659%; text-align: center;\"><span style=\"font-weight: 400;\">KH\u00d4NG<\/span><\/td>\n<td style=\"width: 20.9151%; text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh<\/span><\/td>\n<td style=\"width: 37.1096%; text-align: center;\"><span style=\"font-weight: 400;\">Chi d\u00f9ng c\u00e1 nh\u00e2n, kh\u00f4ng h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0o h\u1ed9 kinh doanh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.138%; text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1nh Trung thu b\u1ecb h\u01b0 h\u1ecfng, h\u1ebft h\u1ea1n ph\u1ea3i h\u1ee7y<\/span><\/td>\n<td style=\"width: 10.9659%; text-align: center;\"><span style=\"font-weight: 400;\">KH\u00d4NG<\/span><\/td>\n<td style=\"width: 20.9151%; text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh<\/span><\/td>\n<td style=\"width: 37.1096%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3i l\u1eadp H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00e0ng, bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 bi\u00ean b\u1ea3n h\u1ee7y h\u00e0ng \u0111\u1ea7y \u0111\u1ee7.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN: R\u1ee7i ro thu\u1ebf th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho h\u1ed9 kinh doanh<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n cho h\u00e0ng ngh\u00ecn h\u1ed9 kinh doanh tr\u00ean to\u00e0n qu\u1ed1c cho th\u1ea5y, giai \u0111o\u1ea1n l\u1ec5 T\u1ebft l\u00e0 th\u1eddi \u0111i\u1ec3m d\u1ec5 ph\u00e1t sinh sai s\u00f3t ch\u1ee9ng t\u1eeb nh\u1ea5t. \u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m t\u1ea1i MAN t\u1ed5ng h\u1ee3p nh\u1eefng r\u1ee7i ro tr\u1ecdng y\u1ebfu v\u00e0 khuy\u1ebfn ngh\u1ecb gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t.<\/span><\/p>\n<p><b>3 r\u1ee7i ro thu\u1ebf h\u00e0ng \u0111\u1ea7u khi bi\u1ebfu t\u1eb7ng qu\u00e0:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra khi \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o:<\/b><span style=\"font-weight: 400;\"> D\u1eabn \u0111\u1ebfn l\u1ec7ch d\u1eef li\u1ec7u kho v\u00e0 nghi v\u1ea5n \u1ea9n gi\u1ea5u doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi gi\u00e1 t\u00ednh thu\u1ebf qu\u00e1 th\u1ea5p so v\u1edbi gi\u00e1 ni\u00eam y\u1ebft:<\/b><span style=\"font-weight: 400;\"> D\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m:<\/b><span style=\"font-weight: 400;\"> L\u1eadp d\u1ed3n h\u00f3a \u0111\u01a1n cu\u1ed1i th\u00e1ng ho\u1eb7c sau th\u1eddi \u0111i\u1ec3m giao qu\u00e0, ph\u1ea1t t\u1eeb 3 tri\u1ec7u \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ol>\n<h3><b>Chi ti\u1ebft c\u00e1c r\u1ee7i ro thu\u1ebf th\u01b0\u1eddng g\u1eb7p<\/b><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea5t t\u01b0\u01a1ng th\u00edch d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh nh\u1eadn h\u00f3a \u0111\u01a1n mua b\u00e1nh Trung thu \u0111\u1ea7u v\u00e0o nh\u01b0ng kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ea7u ra khi \u0111em t\u1eb7ng. H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u1eadp trung c\u1ee7a ng\u00e0nh thu\u1ebf t\u1ef1 \u0111\u1ed9ng qu\u00e9t v\u00e0 ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khai b\u00e1o gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng s\u00e1t gi\u00e1 th\u1ecb tr\u01b0\u1eddng:<\/b><span style=\"font-weight: 400;\"> Nh\u1eb1m gi\u1ea3m b\u1edbt thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (1%), m\u1ed9t s\u1ed1 h\u1ed9 c\u1ed1 t\u00ecnh ghi gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 mua v\u00e0o. Khi thanh tra, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 t\u00ednh thu\u1ebf theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh nghi\u1ec7p v\u1ee5:<\/b><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh xu\u1ea5t h\u00f3a \u0111\u01a1n qu\u00e0 t\u1eb7ng nh\u01b0ng kh\u00f4ng l\u1eadp danh s\u00e1ch kh\u00e1ch h\u00e0ng nh\u1eadn qu\u00e0. Thi\u1ebfu ch\u1ee9ng t\u1eeb giao nh\u1eadn khi\u1ebfn chi ph\u00ed mua qu\u00e0 b\u1ecb lo\u1ea1i b\u1ecf khi ki\u1ec3m tra.<\/span><\/li>\n<\/ol>\n<h3><b>Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u t\u1eeb MAN &#8211; Master Accountant Network<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u1eb1m t\u1ed1i \u01b0u quy tr\u00ecnh v\u00e0 tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i ph\u00e1p lu\u1eadt thu\u1ebf, MAN \u0111\u1ec1 xu\u1ea5t quy tr\u00ecnh qu\u1ea3n tr\u1ecb 4 b\u01b0\u1edbc:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1: L\u1eadp Quy ch\u1ebf qu\u00e0 t\u1eb7ng.<\/b><span style=\"font-weight: 400;\"> Ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c t\u1eb7ng qu\u00e0 chi ti\u1ebft cho t\u1eebng nh\u00f3m \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2: S\u01b0u tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 mua b\u00e1nh Trung thu t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3: L\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/b><span style=\"font-weight: 400;\"> Xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed song song v\u1edbi th\u1eddi \u0111i\u1ec3m giao qu\u00e0 cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4: Ho\u00e0n thi\u1ec7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1.<\/b><span style=\"font-weight: 400;\"> B\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh bao g\u1ed3m: T\u1edd tr\u00ecnh duy\u1ec7t mua qu\u00e0, H\u00f3a \u0111\u01a1n mua v\u00e0o, Danh s\u00e1ch kh\u00e1ch h\u00e0ng k\u00fd nh\u1eadn, H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ra.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, MAN lu\u00f4n \u0111\u1ed3ng h\u00e0nh c\u00f9ng c\u00e1c c\u01a1 s\u1edf kinh doanh trong vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb an to\u00e0n, chu\u1ea9n ch\u1ec9nh ngay t\u1eeb b\u01b0\u1edbc ph\u00e1t sinh giao d\u1ecbch nh\u1ecf nh\u1ea5t.<\/span><\/p>\n<h2><b>Conclude<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u1eafc m\u1eafc h\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u1ea5t r\u00f5 r\u00e0ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Vi\u1ec7c n\u1eafm v\u1eefng ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u00e0ng bi\u1ebfu t\u1eb7ng gi\u00fap h\u1ed9 kinh doanh \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/span><\/p>\n<h3><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><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><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul>\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 &#8211; 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><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;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; 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><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eb7ng b\u00e1nh Trung thu (FAQ)<\/b><\/h2>\n<h3><b>H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c ghi gi\u00e1 0 \u0111\u1ed3ng tr\u00ean h\u00f3a \u0111\u01a1n t\u1eb7ng b\u00e1nh Trung thu kh\u00f4ng?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. H\u1ed9 kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u00e1 0 \u0111\u1ed3ng tr\u00ean h\u00f3a \u0111\u01a1n qu\u00e0 t\u1eb7ng b\u00e1nh Trung thu. Gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 gi\u00e1 b\u00e1n th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1eb7ng. Ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i t\u1eb7ng b\u00e1nh Trung thu \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd h\u1ee3p ph\u00e1p v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<h3><b>T\u1eb7ng b\u00e1nh Trung thu cho nh\u00e2n vi\u00ean c\u1ee7a h\u1ed9 kinh doanh c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3. C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng ho\u1eb7c tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec1u thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. H\u1ed9 kinh doanh ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho s\u1ed1 b\u00e1nh Trung thu th\u01b0\u1edfng ho\u1eb7c t\u1eb7ng cho nh\u00e2n vi\u00ean.<\/span><\/p>\n<h3><b>H\u1ed9 kinh doanh kho\u00e1n thu\u1ebf c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu kh\u00f4ng?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, do thu\u1ebf \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh c\u1ed1 \u0111\u1ecbnh theo doanh thu kho\u00e1n do c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh, h\u1ed9 kinh doanh kh\u00f4ng b\u1ecb b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho t\u1eebng giao d\u1ecbch b\u00e1n h\u00e0ng hay qu\u00e0 t\u1eb7ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n l\u1ebb v\u00e0 h\u1ed9 \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb c\u1ea5p). Tuy nhi\u00ean, n\u1ebfu h\u1ed9 kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n khi cho bi\u1ebfu t\u1eb7ng.<\/span><\/p>\n<h3><b>Kh\u00e1ch h\u00e0ng nh\u1eadn qu\u00e0 t\u1eb7ng b\u00e1nh Trung thu c\u00f3 c\u1ea7n l\u1ea5y h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n ti\u00eau d\u00f9ng, h\u1ecd th\u01b0\u1eddng kh\u00f4ng c\u00f3 nhu c\u1ea7u nh\u1eadn h\u00f3a \u0111\u01a1n qu\u00e0 t\u1eb7ng. Tuy nhi\u00ean, ngh\u0129a v\u1ee5 c\u1ee7a h\u1ed9 kinh doanh l\u00e0 v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ra (c\u00f3 th\u1ec3 ghi ng\u01b0\u1eddi mua l\u00e0 &#8220;Kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n&#8221;). \u0110\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf, vi\u1ec7c nh\u1eadn h\u00f3a \u0111\u01a1n qu\u00e0 t\u1eb7ng gi\u00fap h\u1ecd c\u00f3 ch\u1ee9ng t\u1eeb ghi nh\u1eadn t\u00e0i s\u1ea3n\/thu nh\u1eadp theo \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/span><\/p>\n<h3><b>Th\u1eddi gian l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qu\u00e0 t\u1eb7ng l\u00e0 bao l\u00e2u?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qu\u00e0 t\u1eb7ng c\u00f9ng to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i k\u00e8m ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef an to\u00e0n tr\u00ean h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed t\u1ed1i thi\u1ec3u 10 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ed9 kinh doanh c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho kh\u00e1ch h\u00e0ng kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u01b0\u1ee3c nhi\u1ec1u c\u01a1 s\u1edf kinh doanh quan t\u00e2m trong m\u1ed7i d\u1ecbp l\u1ec5 T\u1ebft. Vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch cho, bi\u1ebfu, t\u1eb7ng \u0111\u00f2i h\u1ecfi t\u00ednh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7559,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,1],"tags":[],"class_list":["post-7557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7557","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=7557"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7557\/revisions"}],"predecessor-version":[{"id":7563,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7557\/revisions\/7563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7559"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}