{"id":7852,"date":"2026-09-11T14:08:49","date_gmt":"2026-09-11T07:08:49","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7852"},"modified":"2026-09-11T14:08:49","modified_gmt":"2026-09-11T07:08:49","slug":"su-dung-hoa-don-chung-tu-khong-hop-phap","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/su-dung-hoa-don-chung-tu-khong-hop-phap\/","title":{"rendered":"What actions are considered the use of illegal invoices and documents?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue-phi-le-phi\/nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap-565-112244-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p<\/span><\/a><span style=\"font-weight: 400;\">? \u0110\u00e2y l\u00e0 th\u1eafc m\u1eafc l\u1edbn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p khi c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Tax Administration 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">. Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb vi ph\u1ea1m kh\u00f4ng ch\u1ec9 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, truy thu thu\u1ebf GTGT v\u00e0 TNDN, m\u00e0 c\u00f2n d\u1eabn \u0111\u1ebfn m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 20 tri\u1ec7u \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p<\/b><\/h2>\n<figure id=\"attachment_7855\" aria-describedby=\"caption-attachment-7855\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7855\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7855\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>What actions are considered the use of illegal invoices and documents?<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 t\u1eadp h\u1ee3p 13 nh\u00f3m h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c h\u00e0nh vi n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n l\u00e0m hai nh\u00f3m ch\u00ednh: 7 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p v\u00e0 6 h\u00e0nh vi s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n kinh doanh tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c c\u00e1c h\u00e0nh vi n\u00e0y gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd b\u1ea3o v\u1ec7 chi ph\u00ed h\u1ee3p l\u00fd, tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ph\u00f2ng ng\u1eeba r\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng quan ph\u00e1p l\u00fd: Nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p?<\/b><\/h2>\n<figure id=\"attachment_7856\" aria-describedby=\"caption-attachment-7856\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7856\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-phap-ly_-Nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap.jpg\" alt=\"T\u1ed5ng quan ph\u00e1p l\u00fd: Nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-phap-ly_-Nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-phap-ly_-Nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-phap-ly_-Nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-phap-ly_-Nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-quan-phap-ly_-Nhung-hanh-vi-nao-bi-coi-la-su-dung-hoa-don-chung-tu-khong-hop-phap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7856\" class=\"wp-caption-text\">T\u1ed5ng quan ph\u00e1p l\u00fd: Nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. Trong v\u0103n b\u1ea3n n\u00e0y, Nh\u00e0 n\u01b0\u1edbc ph\u00e2n bi\u1ec7t r\u00f5 hai kh\u00e1i ni\u1ec7m c\u00f3 t\u00ednh ch\u1ea5t ph\u00e1p l\u00fd kh\u00e1c nhau nh\u01b0ng \u0111\u1ec1u d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 b\u1ecb x\u1eed l\u00fd nghi\u00eam kh\u1eafc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p h\u1ea1ch to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt c\u00f4ng nh\u1eadn l\u00e0 h\u1ee3p ph\u00e1p. S\u1ef1 ph\u00e2n \u0111\u1ecbnh gi\u1eefa &#8220;s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p&#8221; v\u00e0 &#8220;s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb&#8221; \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh khung ti\u1ec1n ph\u1ea1t, ngh\u0129a v\u1ee5 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 li\u00ean quan theo B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, vi\u1ec7c n\u1eafm v\u1eefng b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng nh\u00f3m h\u00e0nh vi s\u1ebd gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thi\u1ebft l\u1eadp \u0111\u01b0\u1ee3c quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd ngay t\u1eeb kh\u00e2u ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Chi ti\u1ebft 7 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p theo Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><\/h2>\n<figure id=\"attachment_7853\" aria-describedby=\"caption-attachment-7853\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7853\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-hanh-vi-su-dung-hoa-don-chung-tu-khong-hop-phap-theo-Khoan-1-Dieu-4-Nghi-dinh-125_2020_ND-CP.jpg\" alt=\"Chi ti\u1ebft 7 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p theo Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-hanh-vi-su-dung-hoa-don-chung-tu-khong-hop-phap-theo-Khoan-1-Dieu-4-Nghi-dinh-125_2020_ND-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-hanh-vi-su-dung-hoa-don-chung-tu-khong-hop-phap-theo-Khoan-1-Dieu-4-Nghi-dinh-125_2020_ND-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-hanh-vi-su-dung-hoa-don-chung-tu-khong-hop-phap-theo-Khoan-1-Dieu-4-Nghi-dinh-125_2020_ND-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-hanh-vi-su-dung-hoa-don-chung-tu-khong-hop-phap-theo-Khoan-1-Dieu-4-Nghi-dinh-125_2020_ND-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-tiet-7-hanh-vi-su-dung-hoa-don-chung-tu-khong-hop-phap-theo-Khoan-1-Dieu-4-Nghi-dinh-125_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7853\" class=\"wp-caption-text\">Chi ti\u1ebft 7 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p theo Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 7 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f4ng h\u1ee3p ph\u00e1p do b\u1ea3n ch\u1ea5t ch\u1ee9ng t\u1eeb \u0111\u00f3 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh tr\u00e1i quy \u0111\u1ecbnh.<\/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 chi ti\u1ebft 7 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p theo Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u00f3m h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc ng\u00e0y x\u00e1c \u0111\u1ecbnh b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn \u0111\u00f3 l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3 l\u00e0 nh\u1eefng ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, t\u1ea1o ho\u1eb7c l\u1eadp theo d\u1ea1ng h\u00f3a \u0111\u01a1n gi\u1ea5y ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0ng kh\u00f4ng do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh, kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn ho\u1eb7c do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 t\u1ea1o m\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u00f4i tr\u01b0\u1eddng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n nay, h\u00f3a \u0111\u01a1n gi\u1ea3 th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng c\u00e1c t\u1ec7p d\u1eef li\u1ec7u XML b\u1ecb can thi\u1ec7p, l\u00e0m gi\u1ea3 ch\u1eef k\u00fd s\u1ed1 ho\u1eb7c gi\u1ea3 m\u1ea1o th\u00f4ng tin x\u00e1c th\u1ef1c c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y s\u1ebd d\u1eabn \u0111\u1ebfn vi ph\u1ea1m nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u1eb7c ch\u01b0a \u0111\u0103ng k\u00fd th\u00e0nh c\u00f4ng v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh. <\/span><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o h\u1ee7y, h\u00f3a \u0111\u01a1n b\u1ecb thu h\u1ed3i, ho\u1eb7c h\u00f3a \u0111\u01a1n thu\u1ed9c c\u00e1c k\u1ef3 k\u00ea khai \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c thi h\u00e0nh. Doanh nghi\u1ec7p c\u1ea7n tra c\u1ee9u k\u1ef9 tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n tr\u00ean c\u1ed5ng th\u00f4ng tin c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. M\u1ecdi h\u00f3a \u0111\u01a1n xu\u1ea5t ra trong th\u1eddi gian b\u1ecb \u00e1p d\u1ee5ng quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ec1u b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p ph\u00e1p. <\/span><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 duy nh\u1ea5t l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn cho ph\u00e9p s\u1eed d\u1ee5ng t\u1eebng h\u00f3a \u0111\u01a1n l\u1ebb theo t\u1eebng l\u1ea7n ph\u00e1t sinh doanh thu \u0111\u1ec3 c\u00f3 ngu\u1ed3n ti\u1ec1n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u0103ng k\u00fd x\u1ea3y ra khi doanh nghi\u1ec7p t\u1ef1 kh\u1edfi t\u1ea1o v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a g\u1eedi t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/span><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/mau-01dktdhddt-to-khai-dang-ky-thong-tin-su-dung-hoa-don-dien-tu-moi-nhat-138031191.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ebfn c\u01a1 quan thu\u1ebf. <\/span><span style=\"font-weight: 400;\">M\u1ecdi h\u00f3a \u0111\u01a1n l\u1eadp ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng \u0111\u1ec1u b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 b\u00ean mua k\u00ea khai kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, h\u00f3a \u0111\u01a1n g\u1eedi cho ng\u01b0\u1eddi mua ph\u1ea3i tr\u1ea3i qua b\u01b0\u1edbc c\u1ea5p m\u00e3 c\u1ee7a h\u1ec7 th\u1ed1ng Thu\u1ebf. <\/span><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng m\u00e0 ch\u01b0a tr\u1ea3i qua qu\u00e1 tr\u00ecnh c\u1ea5p m\u00e3 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111\u00f3 ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd \u0111\u1ec3 kh\u1ea5u tr\u1eeb hay h\u1ea1ch to\u00e1n chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1eadp t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n \u0111\u00e3 b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh, b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd, to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y x\u00e1c \u0111\u1ecbnh kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng tr\u1edf \u0111i b\u1ecb k\u1ebft lu\u1eadn l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p. <\/span><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p mua h\u00e0ng s\u1eed d\u1ee5ng c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1eadp tr\u01b0\u1edbc ng\u00e0y b\u00ean b\u00e1n ng\u01b0ng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn vi ph\u1ea1m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc ng\u00e0y x\u00e1c \u0111\u1ecbnh b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, nh\u01b0ng c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn \u0111\u00f3 l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p th\u00ec ch\u1ee9ng t\u1eeb \u0111\u00f3 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n. <\/span><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro r\u1ea5t ph\u1ed5 bi\u1ebfn khi doanh nghi\u1ec7p mua h\u00e0ng c\u1ee7a c\u00e1c c\u00f4ng ty ma \u0111\u01b0\u1ee3c l\u1eadp ra v\u1edbi m\u1ee5c \u0111\u00edch b\u00e1n h\u00f3a \u0111\u01a1n r\u1ed3i gi\u1ea3i th\u1ec3 ho\u1eb7c b\u1ecf tr\u1ed1n kh\u1ecfi \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Chi ti\u1ebft 6 h\u00e0nh vi s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi nh\u00f3m 7 h\u00e0nh vi tr\u00ean, nh\u00f3m 6 h\u00e0nh vi d\u01b0\u1edbi \u0111\u00e2y t\u1eadp trung v\u00e0o c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 gian l\u1eadn, h\u1ea1ch to\u00e1n sai l\u1ec7ch d\u00f9 b\u1ea3n th\u00e2n form m\u1eabu h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u0111\u00fang quy tr\u00ecnh.<\/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 chi ti\u1ebft 6 h\u00e0nh vi s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nh\u00f3m h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh; h\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u1ed1ng (h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi c\u00e1c ch\u1ec9 ti\u00eau, n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0ng vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9); h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng, l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c sai l\u1ec7ch c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c gi\u1eefa c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u1ec3 quay v\u00f2ng khi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a trong kh\u00e2u l\u01b0u th\u00f4ng ho\u1eb7c d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n) \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u00e0 c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c ho\u1eb7c b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n thi\u1ebfu c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c nh\u01b0 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 b\u00ean mua ho\u1eb7c b\u00ean b\u00e1n, t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, ch\u1eef k\u00fd s\u1ed1, ho\u1eb7c h\u00f3a \u0111\u01a1n gi\u1ea5y b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p. <\/span><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 s\u1ef1 sai l\u1ec7ch th\u00f4ng tin m\u00e0 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u0169ng \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u1ed1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u1ed1ng l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi c\u00e1c ch\u1ec9 ti\u00eau, n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0ng vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9. <\/span><span style=\"font-weight: 400;\">H\u00e0nh vi ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u00e1t sinh, l\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng, l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3 \u0111\u1ec3 t\u0103ng chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec1u thu\u1ed9c nh\u00f3m vi ph\u1ea1m nghi\u00eam tr\u1ecdng c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb ho\u1eb7c sai l\u1ec7ch ti\u00eau th\u1ee9c gi\u1eefa c\u00e1c li\u00ean<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y nhi\u1ec1u li\u00ean, vi\u1ec7c ghi th\u00f4ng tin ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c sai l\u1ec7ch c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c gi\u1eefa c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n l\u00e0 h\u00e0nh vi gian l\u1eadn thu\u1ebf r\u00f5 r\u00e0ng. <\/span><span style=\"font-weight: 400;\">D\u00f9 hi\u1ec7n nay h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u1ed5 bi\u1ebfn, quy \u0111\u1ecbnh n\u00e0y v\u1eabn \u00e1p d\u1ee5ng x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9 c\u00f2n l\u01b0u h\u00e0nh d\u01b0\u1edbi d\u1ea1ng gi\u1ea5y ho\u1eb7c h\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 quay v\u00f2ng khi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quay v\u00f2ng h\u00f3a \u0111\u01a1n l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng m\u1ed9t b\u1ed9 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u1ec3 quay v\u00f2ng khi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a trong kh\u00e2u l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng. <\/span><span style=\"font-weight: 400;\">H\u00e0nh vi d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c c\u0169ng b\u1ecb kh\u00e9p v\u00e0o h\u00e0nh vi s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu mua h\u00e0ng h\u00f3a tr\u00f4i n\u1ed5i kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n tr\u00ean th\u1ecb tr\u01b0\u1eddng, sau \u0111\u00f3 d\u00f9ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n) \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c b\u00e1n ra. <\/span><span style=\"font-weight: 400;\">M\u1ecdi h\u00e0nh vi m\u01b0\u1ee3n ho\u1eb7c mua h\u00f3a \u0111\u01a1n c\u1ee7a b\u00ean th\u1ee9 ba \u0111\u1ec3 nh\u00e9t v\u00e0o chi ph\u00ed \u0111\u1ea7u v\u00e0o nh\u1eb1m h\u1ee3p th\u1ee9c h\u00f3a ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a v\u00e0 tr\u1eeb thu\u1ebf TNDN \u0111\u1ec1u b\u1ecb coi l\u00e0 vi ph\u1ea1m ph\u00e1p lu\u1eadt nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan ch\u1ee9c n\u0103ng k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, to\u00e0n b\u1ed9 c\u00e1c b\u00ean s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00f3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd. <\/span><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p mua h\u00e0ng kh\u00f4ng th\u1ec3 l\u1ea5y l\u00fd do kh\u00f4ng bi\u1ebft \u0111\u1ec3 mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn vi ph\u1ea1m ch\u00ednh th\u1ee9c t\u1eeb c\u01a1 quan th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Chi ti\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c nh\u1eadn di\u1ec7n nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i cho m\u1ecdi th\u1ef1c th\u1ec3 tham gia v\u00e0o n\u1ec1n kinh t\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 chi ti\u1ebft c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 29.557%;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng<\/b><\/td>\n<td style=\"width: 69.862%;\">\n<p style=\"text-align: center;\"><b>Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng ch\u00ednh<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 29.557%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, T\u1ed5 ch\u1ee9c kinh t\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 69.862%;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111\u00fang th\u1ef1c t\u1ebf kinh doanh, ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh chi ph\u00ed.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 29.557%;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, C\u00e1 nh\u00e2n kinh doanh<\/span><\/td>\n<td style=\"text-align: center; width: 69.862%;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng \u0111\u00fang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 29.557%;\"><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n, Ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/span><\/td>\n<td style=\"text-align: center; width: 69.862%;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u00e0 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 29.557%;\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, C\u01a1 quan C\u00f4ng an<\/span><\/td>\n<td style=\"text-align: center; width: 69.862%;\"><span style=\"font-weight: 400;\">Thanh tra, ki\u1ec3m tra, ph\u00e1t hi\u1ec7n, truy thu thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi h\u00e0nh vi gian l\u1eadn.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME) l\u00e0 nh\u00f3m d\u1ec5 m\u1eafc sai ph\u1ea1m nh\u1ea5t. Nguy\u00ean nh\u00e2n do tr\u00ecnh \u0111\u1ed9 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u00f2n h\u1ea1n ch\u1ebf v\u00e0 t\u00e2m l\u00fd ch\u1ee7 quan khi ch\u1ecdn l\u1ef1a nh\u00e0 cung c\u1ea5p c\u1ea5p th\u1ea5p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ed1c th\u1eddi gian vi ph\u1ea1m l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p khi l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n thanh tra thu\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 328px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px; width: 30.138%;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u00e0 m\u1ed1c th\u1eddi gian<\/b><\/td>\n<td style=\"text-align: center; height: 56px; width: 69.281%;\"><b>Quy t\u1eafc x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px; width: 30.138%;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y b\u00ean b\u00e1n ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: left; height: 80px; width: 69.281%;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xem x\u00e9t ch\u1ea5p nh\u1eadn n\u1ebfu doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c giao d\u1ecbch th\u1ef1c t\u1ebf, tr\u1eeb khi c\u00f3 k\u1ebft lu\u1eadn vi ph\u1ea1m c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px; width: 30.138%;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y b\u00ean b\u00e1n ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: left; height: 56px; width: 69.281%;\"><span style=\"font-weight: 400;\">M\u1ecdi h\u00f3a \u0111\u01a1n ph\u00e1t sinh t\u1eeb m\u1ed1c th\u1eddi gian n\u00e0y tr\u1edf v\u1ec1 sau \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng b\u1ecb coi l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px; width: 30.138%;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: left; height: 56px; width: 69.281%;\"><span style=\"font-weight: 400;\">M\u1ecdi h\u00f3a \u0111\u01a1n xu\u1ea5t ra trong th\u1eddi gian quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec1u kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd (tr\u1eeb h\u00f3a \u0111\u01a1n l\u1ebb do thu\u1ebf c\u1ea5p).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px; width: 30.138%;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f4ng an ban h\u00e0nh k\u1ebft lu\u1eadn<\/span><\/td>\n<td style=\"text-align: left; height: 80px; width: 69.281%;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n l\u1eadp t\u1ea1i b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o n\u1eb1m trong danh m\u1ee5c vi ph\u1ea1m theo k\u1ebft lu\u1eadn \u0111i\u1ec1u tra \u0111\u1ec1u b\u1ecb h\u1ee7y b\u1ecf gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng c\u1ea3nh b\u00e1o t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i c\u1ee7a \u0111\u1ed1i t\u00e1c, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u00f3a \u0111\u01a1n t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 b\u1ecb \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 C\u00f4ng v\u0103n thu\u1ebf li\u00ean quan<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy chu\u1ea9n. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c k\u00ea khai v\u00e0 b\u1ea3o v\u1ec7 chi ph\u00ed.<\/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, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 C\u00f4ng v\u0103n thu\u1ebf li\u00ean quan<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Document number<\/b><\/td>\n<td style=\"text-align: center;\"><b>Date of issuance<\/b><\/td>\n<td style=\"text-align: center;\"><b>The main content of the regulations<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt 38\/2019\/QH14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13\/06\/2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, quy \u0111\u1ecbnh n\u1ec1n t\u1ea3ng v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed to\u00e0n qu\u1ed1c.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19\/10\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u00ecnh th\u1ee9c v\u00e0 nguy\u00ean t\u1eafc kh\u1edfi t\u1ea1o.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19\/10\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n (\u0110i\u1ec1u 4).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1798\/TCT-CS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16\/05\/2023<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, qu\u1ea3n l\u00fd r\u1ee7i ro doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 524\/TCT-CS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/02\/2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng c\u01b0\u1eddng ki\u1ec3m tra, ph\u00e1t hi\u1ec7n vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00f4i n\u1ed5i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015 (S\u1eeda \u0111\u1ed5i 2017)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27\/11\/2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 203 quy \u0111\u1ecbnh v\u1ec1 T\u1ed9i in, ph\u00e1t h\u00e0nh, mua b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p v\u00e0 S\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u00fap k\u1ebf to\u00e1n ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng hai kh\u00e1i ni\u1ec7m th\u01b0\u1eddng g\u00e2y nh\u1ea7m l\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, MAN l\u1eadp b\u1ea3ng so s\u00e1nh ti\u00eau ch\u00ed chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p v\u00e0 S\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 17.4292%;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"text-align: center; width: 45.9694%;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p (Kho\u1ea3n 1 \u0110i\u1ec1u 4)<\/b><\/td>\n<td style=\"text-align: center; width: 35.8751%;\"><b>S\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n (Kho\u1ea3n 2 \u0110i\u1ec1u 4)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 17.4292%;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd<\/span><\/td>\n<td style=\"text-align: center; width: 45.9694%;\"><span style=\"font-weight: 400;\">T\u1edd h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb t\u1ef1 th\u00e2n n\u00f3 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ho\u1eb7c ph\u00e1t h\u00e0nh sai quy \u0111\u1ecbnh.<\/span><\/td>\n<td style=\"text-align: center; width: 35.8751%;\"><span style=\"font-weight: 400;\">T\u1edd h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh \u0111\u00fang quy tr\u00ecnh nh\u01b0ng c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng b\u1ecb gian l\u1eadn.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 17.4292%;\"><span style=\"font-weight: 400;\">Y\u1ebfu t\u1ed1 vi ph\u1ea1m<\/span><\/td>\n<td style=\"text-align: center; width: 45.9694%;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n gi\u1ea3, ch\u01b0a ho\u1eb7c h\u1ebft h\u1ea1n, b\u1ecb ng\u1eebng m\u00e3, b\u00ean b\u00e1n ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/td>\n<td style=\"text-align: center; width: 35.8751%;\"><span style=\"font-weight: 400;\">Nghi\u1ec7p v\u1ee5 kinh t\u1ebf kh\u00f4ng c\u00f3 th\u1eadt (kh\u1ed1ng), l\u1ec7ch li\u00ean, quay v\u00f2ng, m\u01b0\u1ee3n h\u00f3a \u0111\u01a1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 17.4292%;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 c\u1ed1 \u00fd<\/span><\/td>\n<td style=\"text-align: center; width: 45.9694%;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng do b\u00ean mua kh\u00f4ng ki\u1ec3m tra tr\u1ea1ng th\u00e1i ph\u00e1p l\u00fd c\u1ee7a b\u00ean b\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch.<\/span><\/td>\n<td style=\"text-align: center; width: 35.8751%;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng c\u00f3 h\u00e0nh vi c\u1ed1 \u00fd gian l\u1eadn chi ph\u00ed ho\u1eb7c h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a tr\u00f4i n\u1ed5i.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 17.4292%;\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 truy thu<\/span><\/td>\n<td style=\"text-align: center; width: 45.9694%;\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed TNDN v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/td>\n<td style=\"text-align: center; width: 35.8751%;\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i chi ph\u00ed, x\u1eed ph\u1ea1t h\u00e0nh vi gian l\u1eadn thu\u1ebf, truy thu ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 17.4292%;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n h\u00ecnh s\u1ef1<\/span><\/td>\n<td style=\"text-align: center; width: 45.9694%;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t n\u1ebfu c\u1ed1 \u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn.<\/span><\/td>\n<td style=\"text-align: center; width: 35.8751%;\"><span style=\"font-weight: 400;\">R\u1ea5t d\u1ec5 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo \u0110i\u1ec1u 203 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: B\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 t\u1eeb vi ph\u1ea1m h\u00f3a \u0111\u01a1n t\u1ea1i doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda c\u1ee5 th\u1ec3 cho r\u1ee7i ro khi vi ph\u1ea1m quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf do \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN t\u01b0 v\u1ea5n x\u1eed l\u00fd cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Situational context<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n Th\u01b0\u01a1ng m\u1ea1i X ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c kinh doanh thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh. N\u0103m 2023, c\u00f4ng ty thu mua l\u00f4 h\u00e0ng linh ki\u1ec7n tr\u1ecb gi\u00e1 3,5 t\u1ef7 \u0111\u1ed3ng (ch\u01b0a thu\u1ebf GTGT) t\u1eeb C\u00f4ng ty Y. C\u00f4ng ty Y \u0111\u00e3 xu\u1ea5t \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 C\u00f4ng ty X \u0111\u00e3 thanh to\u00e1n qua ng\u00e2n h\u00e0ng 100%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Risk arises<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e1ng 8\/2025, C\u00f4ng ty X nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh v\u1ec1 5 t\u1edd h\u00f3a \u0111\u01a1n mua c\u1ee7a C\u00f4ng ty Y. C\u01a1 quan Thu\u1ebf cho bi\u1ebft, C\u00f4ng ty Y \u0111\u00e3 b\u1ecb k\u1ebft lu\u1eadn b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh t\u1eeb th\u00e1ng 11\/2024. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan c\u00f4ng an x\u00e1c \u0111\u1ecbnh C\u00f4ng ty Y l\u00e0 c\u00f4ng ty chuy\u00ean b\u00e1n h\u00f3a \u0111\u01a1n kh\u1ed1ng.<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ng 05\/2023: C\u00f4ng ty X mua h\u00e0ng 3,5 t\u1ef7 \u0111\u1ed3ng, nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb C\u00f4ng ty Y (c\u00f3 m\u00e3 thu\u1ebf, chuy\u1ec3n kho\u1ea3n 100%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ng 11\/2024: C\u00f4ng ty Y b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh, b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng k\u1ebft lu\u1eadn l\u00e0 \u0111\u01a1n v\u1ecb vi ph\u1ea1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ng 08\/2025: C\u01a1 quan Thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o truy thu C\u00f4ng ty X \u0111\u1ed1i v\u1edbi l\u00f4 h\u00f3a \u0111\u01a1n mua n\u0103m 2023.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>H\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh ban \u0111\u1ea7u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan Thu\u1ebf \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd d\u1ef1 ki\u1ebfn \u0111\u1ed1i v\u1edbi C\u00f4ng ty X:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u1ecf 3,5 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN (truy thu 20% thu\u1ebf TNDN = 700 tri\u1ec7u \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u1ecf 350 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (20% tr\u00ean t\u1ed5ng s\u1ed1 thu\u1ebf truy thu) = 210 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf (t\u00ednh 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 thu\u1ebf n\u1ee3 trong h\u01a1n 400 ng\u00e0y).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 ti\u1ec1n nguy c\u01a1 ph\u1ea3i n\u1ed9p th\u00eam l\u00ean t\u1edbi h\u01a1n 1,4 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Solutions from MAN \u2013 Master Accountant Network<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb MAN, \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m \u0111\u00e3 nhanh ch\u00f3ng ti\u1ebfn h\u00e0nh c\u00e1c b\u01b0\u1edbc ch\u1ee9ng minh t\u00ednh trung th\u1ef1c c\u1ee7a giao d\u1ecbch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: Thu th\u1eadp h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf. MAN h\u01b0\u1edbng d\u1eabn C\u00f4ng ty X gom l\u1ea1i to\u00e0n b\u1ed9 bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, phi\u1ebfu xu\u1ea5t kho b\u00ean b\u00e1n, phi\u1ebfu nh\u1eadp kho b\u00ean mua, v\u00e0 d\u1eef li\u1ec7u tr\u00edch xu\u1ea5t t\u1eeb camera kho h\u00e0ng th\u1eddi \u0111i\u1ec3m nh\u1eadp h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: Ch\u1ee9ng minh d\u00f2ng ti\u1ec1n. Tr\u00edch xu\u1ea5t sao k\u00ea ng\u00e2n h\u00e0ng \u0111\u1ed1i \u1ee9ng th\u1ec3 hi\u1ec7n r\u00f5 d\u00f2ng ti\u1ec1n \u0111i t\u1eeb t\u00e0i kho\u1ea3n C\u00f4ng ty X sang \u0111\u00fang t\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd c\u1ee7a C\u00f4ng ty Y, kh\u00f4ng c\u00f3 s\u1ef1 v\u00f2ng v\u00e8o ho\u00e0n ti\u1ec1n m\u1eb7t l\u1ea1i cho l\u00e3nh \u0111\u1ea1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: Gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. L\u00e0m v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh chi ti\u1ebft ch\u1ee9ng minh th\u1eddi \u0111i\u1ec3m giao d\u1ecbch n\u0103m 2023, C\u00f4ng ty Y v\u1eabn \u0111ang ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 h\u1ee3p l\u1ec7. C\u00f4ng ty X l\u00e0 b\u00ean mua h\u00e0ng th\u1eadt, kh\u00f4ng bi\u1ebft v\u00e0 kh\u00f4ng th\u1ec3 bi\u1ebft h\u00e0nh vi vi ph\u1ea1m sau n\u00e0y c\u1ee7a b\u00ean b\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 gi\u1ea3i tr\u00ecnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd h\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch c\u00f3 th\u1eadt v\u00e0 l\u1eadp lu\u1eadn ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd t\u1eeb MAN, c\u01a1 quan thu\u1ebf \u0111\u00e3 ch\u1ea5p nh\u1eadn gi\u1eef nguy\u00ean chi ph\u00ed TNDN h\u1ee3p l\u00fd cho C\u00f4ng ty X. C\u00f4ng ty X ch\u1ec9 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb <\/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;\"> \u0111\u1ea7u v\u00e0o do b\u00ean b\u00e1n kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf, tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ph\u1ea1t gian l\u1eadn thu\u1ebf v\u00e0 truy thu TNDN tr\u1ecb gi\u00e1 h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf ki\u1ec3m to\u00e1n t\u1ea1i h\u00e0ng tr\u0103m doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam cho th\u1ea5y, ph\u1ea7n l\u1edbn r\u1ee7i ro thu\u1ebf ph\u00e1t sinh kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c doanh nghi\u1ec7p c\u1ed1 t\u00ecnh gian l\u1eadn, m\u00e0 do s\u1ef1 thi\u1ebfu s\u00f3t trong kh\u00e2u ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, s\u1ef1 chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP khi\u1ebfn vi\u1ec7c ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u1edf n\u00ean kh\u1eaft khe h\u01a1n. C\u01a1 quan thu\u1ebf hi\u1ec7n s\u1edf h\u1eefu c\u00f4ng c\u1ee5 truy v\u1ebft t\u1ef1 \u0111\u1ed9ng. Ch\u1ec9 c\u1ea7n m\u1ed9t nh\u00e0 cung c\u1ea5p trong chu\u1ed7i \u1ee9ng bi\u1ebfn b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch r\u1ee7i ro, to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c \u0111\u1ed1i t\u00e1c li\u00ean quan s\u1ebd b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n nghi v\u1ea5n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh 5 b\u01b0\u1edbc ki\u1ec3m so\u00e1t r\u1ee7i ro h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o do MAN \u0111\u1ec1 xu\u1ea5t:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: Ki\u1ec3m tra tr\u1ea1ng th\u00e1i MST doanh nghi\u1ec7p b\u00e1n tr\u00ean Tr\u1eafc c\u1ee9u h\u00f3a \u0111\u01a1n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: \u0110\u1ed1i chi\u1ebfu file XML g\u1ed1c, kh\u00f4ng ch\u1ec9 ki\u1ec3m tra b\u1ea3n th\u1ec3 hi\u1ec7n PDF.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: X\u00e1c th\u1ef1c ch\u1eef k\u00fd s\u1ed1 v\u00e0 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a M\u00e3 c\u01a1 quan thu\u1ebf c\u1ea5p tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: \u0110\u1ea3m b\u1ea3o tr\u00f9ng kh\u1edbp 100% gi\u1eefa H\u00f3a \u0111\u01a1n, H\u1ee3p \u0111\u1ed3ng, Bi\u00ean b\u1ea3n giao nh\u1eadn v\u00e0 D\u00f2ng ti\u1ec1n qua Ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5: L\u01b0u tr\u1eef t\u1eadp trung h\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch th\u1ef1c t\u1ebf nh\u01b0 phi\u1ebfu nh\u1eadp kho, bi\u00ean b\u1ea3n nghi\u1ec7m thu, h\u00ecnh \u1ea3nh h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng quy tr\u00ecnh so\u00e1t x\u00e9t h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng, t\u1ef1 \u0111\u1ed9ng tra c\u1ee9u tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nh\u00e0 cung c\u1ea5p \u0111\u1ecbnh k\u1ef3, t\u1eeb \u0111\u00f3 lo\u1ea1i b\u1ecf r\u1ee7i ro b\u1ecb truy thu thu\u1ebf TNDN v\u00e0 GTGT tr\u01b0\u1edbc khi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf di\u1ec5n ra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1eadn di\u1ec7n ch\u00ednh x\u00e1c nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ef1 an to\u00e0n t\u00e0i ch\u00ednh v\u00e0 uy t\u00edn ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, lo\u1ea1i b\u1ecf ch\u1ee9ng t\u1eeb r\u1ee7i ro gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd b\u1ea3o v\u1ec7 chi ph\u00ed h\u1ee3p l\u00fd, lo\u1ea1i tr\u1eeb nguy c\u01a1 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thanh tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 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-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;\">VAT refund service<\/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;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/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;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ) v\u1ec1 nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Mua h\u00e0ng c\u1ee7a doanh nghi\u1ec7p b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p b\u00e1n \u0111\u00e3 c\u00f3 th\u00f4ng b\u00e1o b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00f3 l\u00e0 kh\u00f4ng h\u1ee3p ph\u00e1p v\u00e0 doanh nghi\u1ec7p mua s\u1ebd b\u1ecb x\u1eed ph\u1ea1t. N\u1ebfu h\u00f3a \u0111\u01a1n l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u00e0 doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c giao d\u1ecbch c\u00f3 th\u1eadt, chi ph\u00ed v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p b\u1ecb ph\u1ea1t bao nhi\u00eau ti\u1ec1n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 bi\u1ebft h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 h\u1ee3p ph\u00e1p hay kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n truy c\u1eadp H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 hoadondientu.gdt.gov.vn \u0111\u1ec3 ki\u1ec3m tra tr\u1ea1ng th\u00e1i t\u1ed3n t\u1ea1i c\u1ee7a h\u00f3a \u0111\u01a1n, th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n v\u00e0 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a m\u00e3 c\u01a1 quan thu\u1ebf c\u1ea5p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a th\u00f4ng tin c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, h\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh l\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u00f3 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed hay kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd th\u1ebf n\u00e0o khi v\u00f4 t\u00ecnh nh\u1eadn ph\u1ea3i h\u00f3a \u0111\u01a1n kh\u1ed1ng t\u1eeb nh\u00e0 cung c\u1ea5p?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai thu\u1ed9c di\u1ec7n h\u00f3a \u0111\u01a1n kh\u1ed1ng ho\u1eb7c c\u1ee7a doanh nghi\u1ec7p ma, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u1eadp h\u1ed3 s\u01a1 khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 gi\u1ea3m chi ph\u00ed TNDN t\u01b0\u01a1ng \u1ee9ng tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p? \u0110\u00e2y l\u00e0 th\u1eafc m\u1eafc l\u1edbn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p khi c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP. Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb vi ph\u1ea1m kh\u00f4ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7854,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7852","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7852","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=7852"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7852\/revisions"}],"predecessor-version":[{"id":7857,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7852\/revisions\/7857"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7854"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}