{"id":7966,"date":"2026-09-16T15:07:03","date_gmt":"2026-09-16T08:07:03","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7966"},"modified":"2026-09-16T15:07:03","modified_gmt":"2026-09-16T08:07:03","slug":"cong-van-6810-ct-qlnt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-6810-ct-qlnt\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 6810\/CT-QLNT\uff1a\u6700\u65b0\u53d1\u7968\u5f00\u5177\u6c47\u7387"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-6810ctqlnt-cuc-thue-huong-dan-ve-ty-gia-xuat-hoa-don-chi-tiet-nhu-the-nao-138104022.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT<\/span><\/a><span style=\"font-weight: 400;\"> do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 14\/9\/2026 \u0111\u01b0a ra c\u00e1c h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 then ch\u1ed1t v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1ef1c hi\u1ec7n <\/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;\">\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 30\/6\/2026 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, C\u1ee5c Thu\u1ebf \u0111\u00e3 l\u00e0m r\u00f5 ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eb1m th\u1ed1ng nh\u1ea5t trong thi h\u00e0nh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang t\u1ef7 gi\u00e1 quy \u0111\u1ed5i tr\u00ean h\u00f3a \u0111\u01a1n ngo\u1ea1i t\u1ec7 ti\u1ec1m \u1ea9n r\u1ee7i ro l\u1edbn \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed, t\u00ednh l\u1ea1i doanh thu t\u00ednh thu\u1ebf m\u00e0 c\u00f2n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m h\u00f3a \u0111\u01a1n ho\u1eb7c h\u00e0nh vi tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1eeb c\u00e1c chuy\u00ean gia MAN s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n, chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6810\/CT-QLNT<\/b><\/h2>\n<figure id=\"attachment_7969\" aria-describedby=\"caption-attachment-7969\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7969\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6810_CT-QLNT.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6810\/CT-QLNT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6810_CT-QLNT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6810_CT-QLNT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6810_CT-QLNT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6810_CT-QLNT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6810_CT-QLNT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7969\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6810\/CT-QLNT<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 6810\/CT-QLNT l\u00e0<\/b><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 14\/9\/2026 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7528\u9014\uff1a<\/b><span style=\"font-weight: 400;\"> Th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u v\u00e0 th\u1ef1c thi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9002\u7528\u8303\u56f4\uff1a<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c thu\u1ed9c di\u1ec7n khai, n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u751f\u6548\u65e5\u671f\uff1a<\/b><span style=\"font-weight: 400;\"> Ngay sau khi ban h\u00e0nh ng\u00e0y 14\/9\/2026, \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 cho k\u1ef3 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 6810\/CT-QLNT h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a C\u1ee5c Thu\u1ebf ra sao?<\/b><\/h2>\n<figure id=\"attachment_7967\" aria-describedby=\"caption-attachment-7967\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7967\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6810_CT-QLNT-huong-dan-ve-ty-gia-xuat-hoa-don-cua-Cuc-Thue-ra-sao.jpg\" alt=\"C\u00f4ng v\u0103n 6810\/CT-QLNT h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a C\u1ee5c Thu\u1ebf ra sao?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6810_CT-QLNT-huong-dan-ve-ty-gia-xuat-hoa-don-cua-Cuc-Thue-ra-sao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6810_CT-QLNT-huong-dan-ve-ty-gia-xuat-hoa-don-cua-Cuc-Thue-ra-sao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6810_CT-QLNT-huong-dan-ve-ty-gia-xuat-hoa-don-cua-Cuc-Thue-ra-sao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6810_CT-QLNT-huong-dan-ve-ty-gia-xuat-hoa-don-cua-Cuc-Thue-ra-sao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6810_CT-QLNT-huong-dan-ve-ty-gia-xuat-hoa-don-cua-Cuc-Thue-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7967\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 6810\/CT-QLNT h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a C\u1ee5c Thu\u1ebf ra sao?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 6810\/CT-QLNT ng\u00e0y 14\/9\/2026 \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c ph\u1ea3n \u00e1nh v\u00e0 v\u01b0\u1edbng m\u1eafc t\u1eeb th\u1ef1c t\u1ebf doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 ghi nh\u1eadn tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. V\u0103n b\u1ea3n c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp v\u00e0o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u1ec3 t\u1ea1o s\u1ef1 \u0111\u1ed3ng b\u1ed9 gi\u1eefa h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh ph\u1ea3n \u00e1nh trung th\u1ef1c b\u1ea3n ch\u1ea5t giao d\u1ecbch ph\u00e1t sinh. Vi\u1ec7c ghi nh\u1eadn t\u1ef7 gi\u00e1 ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00edch d\u1eabn nguy\u00ean v\u0103n c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng c\u1ee7a C\u00f4ng v\u0103n 6810\/CT-QLNT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1eefng ch\u1eafc cho h\u01b0\u1edbng d\u1eabn c\u1ee7a m\u00ecnh, C\u1ee5c Thu\u1ebf \u0111\u00e3 vi\u1ec7n d\u1eabn tr\u1ef1c ti\u1ebfp c\u00e1c \u0111i\u1ec1u kho\u1ea3n nguy\u00ean v\u0103n t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00edch nguy\u00ean v\u0103n \u0110i\u1ec3m c.1 kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;c.1) Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i th\u00ec \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi t\u00ean ngo\u1ea1i t\u1ec7. Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;&#8221;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00edch nguy\u00ean v\u0103n Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 quy \u0111\u1ecbnh:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8220;1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5. Nguy\u00ean t\u1eafc, quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a) T\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 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, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;&#8221;<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Chi ti\u1ebft 02 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 theo C\u00f4ng v\u0103n 6810\/CT-QLNT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n ph\u00e2n th\u00e0nh 02 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng ti\u1ec1n khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c l\u00e0 ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 14 <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 <\/span><b>\u5b9e\u9645\u6c47\u7387<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\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 ph\u00e2n \u0111\u1ecbnh n\u00e0y \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1eb7c th\u00f9 hay \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n l\u00e0 t\u1ef7 gi\u00e1 n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c thi C\u00f4ng v\u0103n 6810\/CT-QLNT, th\u1eafc m\u1eafc l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf. Ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n Vi\u1ec7t Nam \u0111\u00e3 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 cho t\u1eebng lo\u1ea1i h\u00ecnh giao d\u1ecbch c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n thanh to\u00e1n giao d\u1ecbch. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 trung b\u00ecnh hay t\u1ef7 gi\u00e1 t\u1ef1 do.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 c\u00f4ng b\u1ed1 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p nh\u1ea7m l\u1eabn gi\u1eefa hai lo\u1ea1i t\u1ef7 gi\u00e1 n\u00e0y khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 trung t\u00e2m (Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1):<\/b><span style=\"font-weight: 400;\"> L\u00e0 ch\u1ec9 s\u1ed1 \u0111\u1ecbnh h\u01b0\u1edbng v\u0129 m\u00f4 cho th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7. T\u1ef7 gi\u00e1 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn t\u1ef7 gi\u00e1 quy \u0111\u1ed5i tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf (Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i):<\/b><span style=\"font-weight: 400;\"> L\u00e0 t\u1ef7 gi\u00e1 mua ho\u1eb7c t\u1ef7 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n. C\u00f4ng v\u0103n 6810\/CT-QLNT b\u1eaft bu\u1ed9c doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 n\u00e0y.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c nguy\u00ean t\u1eafc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi nh\u1eadn doanh thu (B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5):<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh kh\u00e1ch h\u00e0ng chuy\u1ec3n ti\u1ec1n thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7, ph\u1ea7n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi nh\u1eadn chi ph\u00ed, mua s\u1eafm:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn th\u1ef1c hi\u1ec7n thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, doanh nghi\u1ec7p n\u00ean ban h\u00e0nh quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh r\u00f5 t\u00ean ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 tham chi\u1ebfu t\u1ef7 gi\u00e1. \u0110i\u1ec1u n\u00e0y b\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ed3ng nh\u1ea5t khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan ki\u1ec3m to\u00e1n v\u00e0 thanh tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a v\u00e0 xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf. N\u1ebfu l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m, t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u0169ng b\u1ecb xem l\u00e0 kh\u00f4ng h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh chi ti\u1ebft th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a n\u1ed9i \u0111\u1ecba v\u00e0 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a n\u1ed9i \u0111\u1ecba<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) \u0111\u01b0\u1ee3c quy \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;\">L\u00e0 th\u1eddi \u0111i\u1ec3m <\/span><b>chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng<\/b><span style=\"font-weight: 400;\"> h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc n\u00e0y <\/span><b>kh\u00f4ng ph\u00e2n bi\u1ec7t<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 ghi nh\u1eadn tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i l\u1ea5y theo t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i ch\u00ednh ng\u00e0y chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu\/s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n <\/span><b>t\u1ef1 x\u00e1c \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian l\u1eadp h\u00f3a \u0111\u01a1n <\/span><b>ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf c\u1ee7a ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u1ec3 quy \u0111\u1ed5i gi\u00e1 tr\u1ecb ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Tr\u00edch d\u1eabn chi ti\u1ebft quy \u0111\u1ecbnh v\u1ec1 tr\u1ed1n thu\u1ebf theo \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 ho\u1eb7c vi ph\u1ea1m qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy c\u1ee9u v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c c\u0103n c\u1ee9 lu\u1eadt \u0111\u1ec3 ph\u00f2ng tr\u00e1nh vi ph\u1ea1m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi ti\u1ebft c\u00e1c h\u00e0nh vi b\u1ecb coi l\u00e0 tr\u1ed1n thu\u1ebf t\u1ea1i \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 quy \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>a)<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>b)<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng ghi ch\u00e9p, ghi nh\u1eadn trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>c)<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng k\u00ea khai thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n \u0111\u1ec3 khai thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>d)<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0111)<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>e)<\/b><span style=\"font-weight: 400;\"> Khai sai v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m kh\u00f4ng t\u1ef1 nguy\u1ec7n kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eb1ng c\u00e1ch n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>g)<\/b><span style=\"font-weight: 400;\"> C\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>h)<\/b><span style=\"font-weight: 400;\"> C\u1ea5u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>i)<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>k)<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong th\u1eddi gian ng\u1eebng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>l)<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf m\u00e0 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y: kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo \u0111i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 n\u1ebfu h\u00e0nh vi \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1eb1m h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>07 h\u00e0nh vi b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 7 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, 07 h\u00e0nh vi b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p bao g\u1ed3m:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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\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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 \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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng 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><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: Ph\u00e2n t\u00edch v\u00e0 x\u1eed l\u00fd r\u1ee7i ro t\u1ef7 gi\u00e1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda c\u1ee5 th\u1ec3 vi\u1ec7c \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 6810\/CT-QLNT, h\u00e3y c\u00f9ng xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft b\u1edfi c\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n t\u1ea1i MAN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh giao d\u1ecbch v\u00e0 sai s\u00f3t ph\u00e1t sinh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Thi\u1ebft b\u1ecb C\u00f4ng nghi\u1ec7p Vina (t\u00ean \u0111\u00e3 thay \u0111\u1ed5i) k\u00fd h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u linh ki\u1ec7n sang th\u1ecb tr\u01b0\u1eddng Nh\u1eadt B\u1ea3n gi\u00e1 tr\u1ecb 200.000 USD.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0y 05\/10\/2026:<\/b><span style=\"font-weight: 400;\"> L\u00f4 h\u00e0ng ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c th\u00f4ng quan h\u1ea3i quan. T\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00f4ng ty m\u1edf t\u00e0i kho\u1ea3n l\u00e0 25.100 VND\/USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0y 12\/10\/2026:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n m\u1edbi ti\u1ebfn h\u00e0nh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed xu\u1ea5t kh\u1ea9u. Do ng\u00e0y 12\/10 t\u1ef7 gi\u00e1 t\u0103ng l\u00ean 25.500 VND\/USD, k\u1ebf to\u00e1n \u0111\u00e3 ghi nh\u1eadn t\u1ef7 gi\u00e1 25.500 VND\/USD tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch sai ph\u1ea1m v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network \u0111\u00e3 gi\u00fap doanh nghi\u1ec7p kh\u1eafc ph\u1ee5c sai s\u00f3t v\u00e0 l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3 v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch sai ph\u1ea1m<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u1ec5 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> Theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ph\u1ea3i l\u1eadp ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan (t\u1ee9c ng\u00e0y 06\/10\/2026). Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0o ng\u00e0y 12\/10\/2026 l\u00e0 mu\u1ed9n 6 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng sai t\u1ef7 gi\u00e1 quy \u0111\u1ed5i:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c d\u00f9ng t\u1ef7 gi\u00e1 ng\u00e0y 12\/10\/2026 (25.500 VND\/USD) l\u00e0m t\u0103ng ch\u00eanh l\u1ec7ch doanh thu quy \u0111\u1ed5i so v\u1edbi th\u1eddi \u0111i\u1ec3m th\u00f4ng quan chu\u1ea9n (25.100 VND\/USD), g\u00e2y l\u1ec7ch d\u1eef li\u1ec7u \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng gi\u1eefa c\u01a1 quan H\u1ea3i quan v\u00e0 c\u01a1 quan Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c MAN th\u1ef1c hi\u1ec7n<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n v\u1ec1 \u0111\u00fang t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo sau ng\u00e0y th\u00f4ng quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1edd quy tr\u00ecnh x\u1eed l\u00fd minh b\u1ea1ch t\u1eeb MAN, C\u00f4ng ty Vina ch\u1ec9 ch\u1ecbu ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh do l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m, ho\u00e0n to\u00e0n lo\u1ea1i b\u1ecf nguy c\u01a1 b\u1ecb k\u1ebft lu\u1eadn gian l\u1eadn hay tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 v\u00e0 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 k\u1ebf to\u00e1n nhanh ch\u00f3ng \u0111\u1ed1i chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh c\u1ed1t l\u00f5i theo C\u00f4ng v\u0103n 6810\/CT-QLNT v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 v\u00e0 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f83\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Khai v\u00e0 n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/td>\n<td style=\"text-align: center;\"><b>Giao d\u1ecbch ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT &amp; Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngo\u1ea1i t\u1ec7 v\u00e0 quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng tham chi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1eb7c th\u00f9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p giao d\u1ecbch<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu\/s\u1eed d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu\/s\u1eed d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo ng\u00e0y th\u00f4ng quan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo ng\u00e0y th\u00f4ng quan<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN: Qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ef7 gi\u00e1 v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT kh\u1eb3ng \u0111\u1ecbnh xu h\u01b0\u1edbng s\u1ed1 h\u00f3a v\u00e0 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng gi\u1eefa H\u1ea3i quan, Ng\u00e2n h\u00e0ng v\u00e0 C\u1ee5c Thu\u1ebf. S\u1ef1 b\u1ea5t \u0111\u1ed3ng b\u1ed9 v\u1ec1 d\u1eef li\u1ec7u t\u1ef7 gi\u00e1 s\u1ebd l\u1eadp t\u1ee9c b\u1ecb h\u1ec7 th\u1ed1ng c\u1ea3nh b\u00e1o r\u1ee7i ro ph\u00e1t hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m t\u1ea1i MAN nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1eabn c\u00f2n th\u00f3i quen l\u1eadp h\u00f3a \u0111\u01a1n gom v\u00e0o cu\u1ed1i k\u1ef3. Th\u00f3i quen n\u00e0y khi g\u1eb7p bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 s\u1ebd d\u1eabn \u0111\u1ebfn l\u1ec7ch doanh thu h\u1ea1ch to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u1ea3n tr\u1ecb t\u1ed1i \u01b0u r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a quy tr\u00ecnh li\u00ean th\u00f4ng th\u00f4ng tin gi\u1eefa b\u1ed9 ph\u1eadn Xu\u1ea5t nh\u1eadp kh\u1ea9u, Mua h\u00e0ng v\u00e0 K\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt t\u1ee9c th\u1eddi t\u1ef7 gi\u00e1 mua\/b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i giao d\u1ecbch ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tra c\u1ee9u th\u01b0\u1eddng xuy\u00ean tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u00e1c tr\u00ean c\u1ed5ng th\u00f4ng tin c\u01a1 quan thu\u1ebf \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro h\u00f3a \u0111\u01a1n t\u1eeb doanh nghi\u1ec7p b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf \u0111\u1ed9c l\u1eadp \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111\u1ecbnh k\u1ef3.<\/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;\">C\u00f4ng v\u0103n 6810\/CT-QLNT l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Vi\u1ec7c tu\u00e2n th\u1ee7 ch\u00ednh x\u00e1c nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb r\u1ee7i ro, tr\u00e1nh c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c r\u1ee7i ro b\u1ecb truy c\u1ee9u h\u00e0nh vi tr\u1ed1n thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/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;\">\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;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/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;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/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 &#8211; 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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/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 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ecfi \u0111\u00e1p th\u01b0\u1eddng g\u1eb7p (FAQ) v\u1ec1 C\u00f4ng v\u0103n 6810\/CT-QLNT<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 6810\/CT-QLNT \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 kinh t\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c thu\u1ed9c di\u1ec7n k\u00ea khai thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u00e0 t\u1ef7 gi\u00e1 mua hay b\u00e1n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7, t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 mua ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh kh\u00e1ch h\u00e0ng thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u l\u1eadp ch\u1eadm qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. L\u1eadp h\u00f3a \u0111\u01a1n sau ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan l\u00e0 vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p d\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed ho\u1eb7c kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, h\u00e0nh vi n\u00e0y b\u1ecb kh\u00e9p v\u00e0o t\u1ed9i tr\u1ed1n thu\u1ebf theo \u0111i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 ch\u1ecbu ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 trung t\u00e2m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. C\u00f4ng v\u0103n 6810\/CT-QLNT quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p giao d\u1ecbch, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 trung t\u00e2m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 6810\/CT-QLNT do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 14\/9\/2026 \u0111\u01b0a ra c\u00e1c h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 then ch\u1ed1t v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7968,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7966","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7966","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=7966"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7966\/revisions"}],"predecessor-version":[{"id":7970,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7966\/revisions\/7970"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7968"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}