{"id":7254,"date":"2026-08-03T14:58:37","date_gmt":"2026-08-03T07:58:37","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7254"},"modified":"2026-08-03T14:59:55","modified_gmt":"2026-08-03T07:59:55","slug":"xuat-hoa-don-hang-bieu-tang-tu-01-7-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/xuat-hoa-don-hang-bieu-tang-tu-01-7-2026\/","title":{"rendered":"Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026 theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/huong-dan-xuat-hoa-don-hang-bieu-tang-tu-0172026-theo-nghi-dinh-2542026ndcp-chi-tiet-nhu-the-nao-279069.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p quan t\u00e2m khi <\/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;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng ch\u1ec9 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng m\u00e0 c\u00f2n si\u1ebft ch\u1eb7t n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n, c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n. Nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i, b\u00e1n l\u1ebb c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng n\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi r\u1ea5t d\u1ec5 b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean quy \u0111\u1ecbnh g\u1ed1c t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan, k\u1ebft h\u1ee3p ph\u00e2n t\u00edch th\u1ef1c ti\u1ec5n t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam. N\u1ed9i dung gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u1eafm ch\u1eafc quy tr\u00ecnh, tr\u00e1nh sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026<\/b><\/h2>\n<figure id=\"attachment_7257\" aria-describedby=\"caption-attachment-7257\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7257\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7257\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026 l\u00e0 vi\u1ec7c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, 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<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng cho bi\u1ebfu t\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: M\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: T\u00ednh theo gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh (\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n: T\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a ho\u1eb7c ho\u00e0n th\u00e0nh cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 4 <\/span><a href=\"https:\/\/thue.man.net.vn\/diem-moi-nghi-dinh-254-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, ng\u01b0\u1eddi b\u00e1n <\/span><b>ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> theo \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc b\u1eaft bu\u1ed9c, kh\u00f4ng ph\u00e2n bi\u1ec7t h\u00e0ng bi\u1ebfu t\u1eb7ng c\u00f3 thu ti\u1ec1n hay kh\u00f4ng thu ti\u1ec1n t\u1eeb ng\u01b0\u1eddi nh\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u, ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 \u0110i\u1ec1u 10 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y. 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, k\u1ec3 c\u1ea3 khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng mi\u1ec5n ph\u00ed cho kh\u00e1ch h\u00e0ng ho\u1eb7c \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ec sao h\u00e0ng bi\u1ebfu t\u1eb7ng v\u1eabn ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n d\u00f9 kh\u00f4ng thu ti\u1ec1n?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 th\u01b0\u1eddng nh\u1ea7m l\u1eabn r\u1eb1ng h\u00e0ng kh\u00f4ng thu ti\u1ec1n th\u00ec kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n. Tr\u00ean th\u1ef1c t\u1ebf, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf, ho\u1ea1t \u0111\u1ed9ng cho, bi\u1ebfu, t\u1eb7ng v\u1eabn \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t giao d\u1ecbch ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, th\u1eadm ch\u00ed \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra k\u1ef9 nh\u1ea5t khi thanh tra c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, qu\u00e0 t\u1eb7ng cu\u1ed1i n\u0103m c\u1ee7a doanh nghi\u1ec7p b\u00e1n l\u1ebb v\u00e0 s\u1ea3n xu\u1ea5t ti\u00eau d\u00f9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7 cho h\u00e0ng bi\u1ebfu t\u1eb7ng kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 quan tr\u1ecdng. H\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh chi ph\u00ed qu\u00e0 t\u1eb7ng, khuy\u1ebfn m\u1ea1i l\u00e0 h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu b\u1ecf s\u00f3t ho\u1eb7c l\u1eadp sai h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng, doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi hai r\u1ee7i ro song song: b\u1ecb lo\u1ea1i chi ph\u00ed khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 b\u1ecb truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra. Trong nhi\u1ec1u cu\u1ed9c ki\u1ec3m to\u00e1n, \u0111\u00e2y l\u00e0 m\u1ee5c th\u01b0\u1eddng xuy\u00ean b\u1ecb \u0111i\u1ec1u ch\u1ec9nh do thi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c ho\u1eb7c b\u1ea3ng k\u00ea kh\u00f4ng kh\u1edbp s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1eb7ng s\u1ea3n ph\u1ea9m m\u1eabu, qu\u00e0 khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, b\u00e1n l\u1ebb t\u1eb7ng h\u00e0ng k\u00e8m ch\u01b0\u01a1ng tr\u00ecnh mua h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1eb7ng g\u00f3i d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed cho kh\u00e1ch h\u00e0ng th\u00e2n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1eb7ng qu\u00e0 n\u1ed9i b\u1ed9, qu\u00e0 \u0111\u1ed1i t\u00e1c trong c\u00e1c d\u1ecbp l\u1ec5 t\u1ebft, s\u1ef1 ki\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd: quy \u0111\u1ecbnh kh\u00f4ng lo\u1ea1i tr\u1eeb theo quy m\u00f4 doanh nghi\u1ec7p hay gi\u00e1 tr\u1ecb h\u00e0ng t\u1eb7ng. D\u00f9 gi\u00e1 tr\u1ecb nh\u1ecf, h\u00e0ng h\u00f3a bi\u1ebfu t\u1eb7ng v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n theo \u0111\u00fang tr\u00ecnh t\u1ef1, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/h2>\n<figure id=\"attachment_7255\" aria-describedby=\"caption-attachment-7255\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7255\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-bat-buoc-tren-hoa-don-hang-bieu-tang-theo-Dieu-10-Nghi-dinh-254_2026_ND-CP.jpg\" alt=\"N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-bat-buoc-tren-hoa-don-hang-bieu-tang-theo-Dieu-10-Nghi-dinh-254_2026_ND-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-bat-buoc-tren-hoa-don-hang-bieu-tang-theo-Dieu-10-Nghi-dinh-254_2026_ND-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-bat-buoc-tren-hoa-don-hang-bieu-tang-theo-Dieu-10-Nghi-dinh-254_2026_ND-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-bat-buoc-tren-hoa-don-hang-bieu-tang-theo-Dieu-10-Nghi-dinh-254_2026_ND-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-bat-buoc-tren-hoa-don-hang-bieu-tang-theo-Dieu-10-Nghi-dinh-254_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7255\" class=\"wp-caption-text\">N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch, ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua, ng\u01b0\u1eddi nh\u1eadn h\u00e0ng bi\u1ebfu t\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, th\u00e0nh ti\u1ec1n ch\u01b0a thu\u1ebf, thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua, tr\u1eeb khi hai b\u00ean c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ed, l\u1ec7 ph\u00ed, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p cho h\u00e0ng bi\u1ebfu t\u1eb7ng:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec3m 5(a.3) Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p <\/span><b>\u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p<\/b><span style=\"font-weight: 400;\"> cho c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong th\u00e1ng ho\u1eb7c qu\u00fd, ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o \u0111\u1ea3m h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c giao d\u1ecbch ph\u00e1t sinh, \u0111\u1ed3ng th\u1eddi l\u01b0u gi\u1eef danh s\u00e1ch chi ti\u1ebft h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ec3 cung c\u1ea5p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. N\u1ebfu kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n ri\u00eang theo t\u1eebng giao d\u1ecbch, ng\u01b0\u1eddi b\u00e1n v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef &#8220;k\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1&#8230;, ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m&#8221;. B\u1ea3ng k\u00ea \u0111i k\u00e8m ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea. N\u1ebfu ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, b\u1ea3ng k\u00ea b\u1eaft bu\u1ed9c c\u00f3 th\u00eam ti\u00eau th\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n tr\u00ean b\u1ea3ng k\u00ea ph\u1ea3i kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ed5ng h\u1ee3p. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u01b0\u1ee3c ghi tr\u00ean b\u1ea3ng k\u00ea theo \u0111\u00fang th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y, \u0111\u1ed3ng th\u1eddi b\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef &#8220;k\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m&#8221; \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu ng\u01b0\u1ee3c l\u1ea1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026 quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n<figure id=\"attachment_7256\" aria-describedby=\"caption-attachment-7256\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7256\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026-quy-dinh-ra-sao.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026 quy \u0111\u1ecbnh ra sao?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026-quy-dinh-ra-sao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026-quy-dinh-ra-sao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026-quy-dinh-ra-sao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026-quy-dinh-ra-sao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hang-bieu-tang-tu-01_7_2026-quy-dinh-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7256\" class=\"wp-caption-text\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026 quy \u0111\u1ecbnh ra sao?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung d\u1ec5 g\u00e2y tranh c\u00e3i gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng v\u00e0 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p. C\u0103n c\u1ee9 kho\u1ea3n 1, 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a bi\u1ebfu t\u1eb7ng: th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n 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 nh\u1eadn, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 bi\u1ebfu t\u1eb7ng: th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ec3 c\u1ea3 cung c\u1ea5p d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n, kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc theo quy \u0111\u1ecbnh B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5, m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c giao.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, k\u1ec3 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 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 ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng bi\u1ebfu t\u1eb7ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng, cho l\u00e0 <\/span><b>gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\"> ho\u1ea1t \u0111\u1ed9ng cho, bi\u1ebfu, t\u1eb7ng \u0111\u00f3. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y gi\u00e1 v\u1ed1n ho\u1eb7c gi\u00e1 t\u00f9y \u00fd \u0111\u1ec3 k\u00ea khai thu\u1ebf cho h\u00e0ng bi\u1ebfu t\u1eb7ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B s\u1ea3n xu\u1ea5t m\u1ef9 ph\u1ea9m, t\u1eb7ng kh\u00e1ch h\u00e0ng b\u1ed9 s\u1ea3n ph\u1ea9m d\u00f9ng th\u1eed c\u00f3 gi\u00e1 b\u00e1n c\u00f9ng lo\u1ea1i tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0 500.000 \u0111\u1ed3ng. D\u00f9 kh\u00f4ng thu ti\u1ec1n c\u1ee7a kh\u00e1ch, c\u00f4ng ty v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ghi gi\u00e1 t\u00ednh thu\u1ebf 500.000 \u0111\u1ed3ng, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra t\u01b0\u01a1ng \u1ee9ng theo thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho m\u1eb7t h\u00e0ng \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f4ng ty B t\u1eb7ng 200 b\u1ed9 s\u1ea3n ph\u1ea9m trong th\u00e1ng, t\u1ed5ng gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 100.000.000 \u0111\u1ed3ng, l\u00e0m c\u0103n c\u1ee9 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra tr\u00ean t\u1edd khai c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, d\u00f9 kh\u00f4ng ph\u00e1t sinh d\u00f2ng ti\u1ec1n thu v\u1ec1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u00e0ng bi\u1ebfu t\u1eb7ng khi ki\u1ec3m tra h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u0169ng c\u1ea7n n\u1eafm quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u01a1 quan ch\u1ee9c n\u0103ng tra c\u1ee9u h\u00f3a \u0111\u01a1n khi ki\u1ec3m tra h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng, b\u1edfi h\u00e0ng bi\u1ebfu t\u1eb7ng v\u1eadn chuy\u1ec3n tr\u00ean \u0111\u01b0\u1eddng v\u1eabn c\u00f3 th\u1ec3 b\u1ecb ki\u1ec3m tra nh\u01b0 h\u00e0ng h\u00f3a mua b\u00e1n th\u00f4ng th\u01b0\u1eddng. N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, khi ki\u1ec3m tra h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n <\/span><b>truy c\u1eadp H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, kh\u00f4ng y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u00f3a \u0111\u01a1n gi\u1ea5y. C\u00e1c c\u01a1 quan li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed thi\u1ebft b\u1ecb \u0111\u1ec3 truy c\u1eadp, tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng do s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt, thi\u00ean tai \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c truy c\u1eadp m\u1ea1ng Internet khi\u1ebfn kh\u00f4ng tra c\u1ee9u \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u1ebd \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f9 h\u1ee3p kh\u00e1c \u0111\u1ec3 x\u00e1c minh th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h\u00e0ng bi\u1ebfu t\u1eb7ng n\u00ean ch\u1ee7 \u0111\u1ed9ng l\u01b0u b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c m\u00e3 tra c\u1ee9u tr\u00ean thi\u1ebft b\u1ecb di \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi giao h\u00e0ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu nhanh khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh t\u1eebng t\u00ecnh hu\u1ed1ng ph\u00e1t sinh trong th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ban h\u00e0nh b\u1ed5 sung sau ng\u00e0y 01\/7\/2026. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c, tr\u00e1nh r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 28.3224%; text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"width: 35.1489%; text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"width: 35.8751%; text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.3224%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 35.1489%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/span><\/td>\n<td style=\"width: 35.8751%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n, n\u1ed9i dung h\u00f3a \u0111\u01a1n, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng bi\u1ebfu t\u1eb7ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.3224%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 35.1489%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6<\/span><\/td>\n<td style=\"width: 35.8751%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 bi\u1ebfu, t\u1eb7ng, cho<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.3224%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n (k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP)<\/span><\/td>\n<td style=\"width: 35.1489%; text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee5c 9, \u0110i\u1ec3m 5(a.3)<\/span><\/td>\n<td style=\"width: 35.8751%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng c\u1ea7n \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung; h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p cho h\u00e0ng bi\u1ebfu t\u1eb7ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.3224%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 35.1489%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/span><\/td>\n<td style=\"width: 35.8751%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 ki\u1ec3m tra h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p b\u00e1n l\u1ebb x\u1eed l\u00fd h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chu\u1ed7i si\u00eau th\u1ecb \u0111i\u1ec7n m\u00e1y C t\u1ea1i TP.HCM th\u01b0\u1eddng xuy\u00ean c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m khi kh\u00e1ch mua s\u1ea3n ph\u1ea9m ch\u00ednh, \u0111\u1ed3ng th\u1eddi t\u1eb7ng qu\u00e0 tri \u00e2n kh\u00e1ch h\u00e0ng VIP v\u00e0o cu\u1ed1i n\u0103m. Tr\u01b0\u1edbc 01\/7\/2026, b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng ch\u1ec9 ghi nh\u1eadn n\u1ed9i b\u1ed9 b\u1eb1ng phi\u1ebfu xu\u1ea5t kho, kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang cho t\u1eebng l\u01b0\u1ee3t t\u1eb7ng qu\u00e0 nh\u1ecf l\u1ebb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd sau 01\/7\/2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, doanh nghi\u1ec7p tri\u1ec3n khai ba b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh: (1) Ph\u00e2n lo\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng qu\u00e0 theo t\u1ea7n su\u1ea5t ph\u00e1t sinh \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p theo th\u00e1ng \u0111\u1ed1i v\u1edbi qu\u00e0 t\u1eb7ng gi\u00e1 tr\u1ecb nh\u1ecf, k\u00e8m b\u1ea3ng k\u00ea chi ti\u1ebft theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh; (2) X\u00e2y d\u1ef1ng b\u1ea3ng gi\u00e1 tham chi\u1ebfu n\u1ed9i b\u1ed9 cho t\u1eebng nh\u00f3m h\u00e0ng t\u1eb7ng d\u1ef1a tr\u00ean gi\u00e1 b\u00e1n c\u00f9ng lo\u1ea1i, l\u00e0m c\u0103n c\u1ee9 t\u00ednh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; (3) \u0110\u00e0o t\u1ea1o l\u1ea1i nh\u00e2n vi\u00ean qu\u1ea7y thu ng\u00e2n v\u1ec1 vi\u1ec7c ph\u1ed1i h\u1ee3p c\u00f9ng k\u1ebf to\u00e1n ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi nh\u1eadn khi gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 giao d\u1ecbch t\u1eb7ng qu\u00e0 trong th\u00e1ng \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p qua m\u1ed9t h\u00f3a \u0111\u01a1n k\u00e8m b\u1ea3ng k\u00ea, gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n l\u1ebb cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n kho\u1ea3ng 60%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 gi\u00fap \u0111\u1ee3t thanh tra thu\u1ebf \u0111\u1ecbnh k\u1ef3 di\u1ec5n ra thu\u1eadn l\u1ee3i, kh\u00f4ng ph\u00e1t sinh truy thu li\u00ean quan \u0111\u1ebfn h\u00e0ng bi\u1ebfu t\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c chi ph\u00ed qu\u00e0 t\u1eb7ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb lo\u1ea1i chi ph\u00ed do thi\u1ebfu ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ch\u00ednh doanh nghi\u1ec7p hay g\u1eb7p ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: B\u1ecf s\u00f3t kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng t\u1eb7ng gi\u00e1 tr\u1ecb nh\u1ecf: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng qu\u00e0 t\u1eb7ng gi\u00e1 tr\u1ecb th\u1ea5p kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 quan ni\u1ec7m sai l\u1ec7ch d\u1eabn \u0111\u1ebfn b\u1ecb truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng xu\u1ea5t kho v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: X\u00e1c \u0111\u1ecbnh sai gi\u00e1 t\u00ednh thu\u1ebf: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 k\u1ebf to\u00e1n l\u1ea5y gi\u00e1 v\u1ed1n thay v\u00ec gi\u00e1 b\u00e1n c\u00f9ng lo\u1ea1i \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng bi\u1ebfu t\u1eb7ng, d\u1eabn \u0111\u1ebfn k\u00ea khai thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn khi doanh nghi\u1ec7p kh\u00f4ng x\u00e2y d\u1ef1ng b\u1ea3ng gi\u00e1 tham chi\u1ebfu r\u00f5 r\u00e0ng cho t\u1eebng m\u1eb7t h\u00e0ng.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: B\u1ea3ng k\u00ea kh\u00f4ng kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p: <\/b><span style=\"font-weight: 400;\">Khi \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p, n\u1ebfu b\u1ea3ng k\u00ea kh\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 t\u1eebng giao d\u1ecbch, doanh nghi\u1ec7p d\u1ec5 b\u1ecb nghi ng\u1edd khai kh\u1ed1ng ho\u1eb7c khai thi\u1ebfu khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n n\u0103m.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Thi\u1ebfu quy tr\u00ecnh ph\u1ed1i h\u1ee3p gi\u1eefa b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng v\u00e0 k\u1ebf to\u00e1n: <\/b><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, t\u1eb7ng qu\u00e0 th\u01b0\u1eddng do b\u1ed9 ph\u1eadn kinh doanh tri\u1ec3n khai nh\u01b0ng l\u1ea1i thi\u1ebfu th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi cho k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y khi\u1ebfn vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n b\u1ecb ch\u1eadm tr\u1ec5 ho\u1eb7c b\u1ecf s\u00f3t, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb khi ki\u1ec3m tra thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026 theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n h\u00f3a ngay t\u1eeb kh\u00e2u ghi nh\u1eadn nghi\u1ec7p v\u1ee5 \u0111\u1ebfn kh\u00e2u l\u1eadp ch\u1ee9ng t\u1eeb. Vi\u1ec7c n\u1eafm r\u00f5 n\u1ed9i dung h\u00f3a \u0111\u01a1n, th\u1eddi \u0111i\u1ec3m l\u1eadp, c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p gi\u00fap doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt, v\u1eeba ki\u1ec3m so\u00e1t t\u1ed1t chi ph\u00ed v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi thanh tra, ki\u1ec3m to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/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;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/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;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/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;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/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>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>H\u00e0ng bi\u1ebfu t\u1eb7ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, m\u1ecdi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb l\u1edbn hay nh\u1ecf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cho, bi\u1ebfu, t\u1eb7ng, kh\u00f4ng ph\u1ea3i gi\u00e1 v\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c g\u1ed9p nhi\u1ec1u l\u1ea7n t\u1eb7ng qu\u00e0 v\u00e0o m\u1ed9t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p theo th\u00e1ng ho\u1eb7c qu\u00fd cho h\u00e0ng bi\u1ebfu t\u1eb7ng, k\u00e8m theo b\u1ea3ng k\u00ea chi ti\u1ebft t\u1eebng giao d\u1ecbch, tr\u1eeb khi kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u00ednh t\u1eeb khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u00e0ng h\u00f3a, t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng cho ng\u01b0\u1eddi nh\u1eadn. V\u1edbi d\u1ecbch v\u1ee5, t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng bi\u1ebfu t\u1eb7ng th\u00ec h\u1eadu qu\u1ea3 ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, b\u1ecb lo\u1ea1i chi ph\u00ed khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ch\u1ecbu x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb 01\/7\/2026 l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p quan t\u00e2m khi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng ch\u1ec9 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng m\u00e0 c\u00f2n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7258,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,8],"tags":[],"class_list":["post-7254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-huong-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7254","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7254"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7254\/revisions"}],"predecessor-version":[{"id":7259,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7254\/revisions\/7259"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7258"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}