{"id":8239,"date":"2026-10-06T10:19:06","date_gmt":"2026-10-06T03:19:06","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8239"},"modified":"2026-10-06T10:19:06","modified_gmt":"2026-10-06T03:19:06","slug":"cong-van-8474-cth-qldn2","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-8474-cth-qldn2\/","title":{"rendered":"C\u00f4ng v\u0103n 8474\/CTH-QLDN2: T\u1ef7 gi\u00e1 l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-8474cthqldn2-ve-ty-gia-lap-hoa-don-gtgt-doi-voi-hang-hoa-xuat-nhap-khau-nhu-the-nao-232835.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8474\/CTH-QLDN2<\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2026 tr\u1ea3 l\u1eddi m\u1ed9t c\u00e2u h\u1ecfi m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u g\u1eb7p h\u1eb1ng ng\u00e0y: <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u53d1\u7968<\/span><\/a><span style=\"font-weight: 400;\"> ghi ngo\u1ea1i t\u1ec7 th\u00ec l\u1ea5y t\u1ef7 gi\u00e1 n\u00e0o \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam? C\u00e2u tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan thu\u1ebf r\u1ea5t r\u00f5: \u0111\u00f3 l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. V\u0103n b\u1ea3n ra \u0111\u1eddi trong giai \u0111o\u1ea1n khung ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n v\u1eeba thay \u0111\u1ed5i l\u1edbn, v\u1edbi <\/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;\"> (s\u1ed1 108\/2025\/QH15) v\u00e0 <\/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;\"> h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u0169ng v\u1eeba \u0111\u01b0\u1ee3c thay m\u1edbi. T\u1eeb ng\u00e0y 01\/01\/2026, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 quy \u0111\u1ecbnh l\u1ea1i c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf. Ghi sai t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ec9 l\u00e0m l\u1ec7ch doanh thu t\u00ednh thu\u1ebf. Sai s\u00f3t n\u00e0y c\u00f2n k\u00e9o theo ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai h\u1ea3i quan khi b\u1ecb ki\u1ec3m tra. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u00f4ng v\u0103n, c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 8474\/CTH-QLDN2<\/b><\/h2>\n<figure id=\"attachment_8242\" aria-describedby=\"caption-attachment-8242\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8242\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-8474_CTH-QLDN2.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 8474\/CTH-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-8474_CTH-QLDN2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-8474_CTH-QLDN2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-8474_CTH-QLDN2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-8474_CTH-QLDN2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-8474_CTH-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8242\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 8474\/CTH-QLDN2<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8474\/CTH-QLDN2 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn n\u0103m 2026 c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u v\u00e0 t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n GTGT khi giao d\u1ecbch ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3: x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 ghi tr\u00ean h\u00f3a \u0111\u01a1n. T\u1ef7 gi\u00e1 n\u00e0y l\u00e0 <\/span><b>t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u) c\u00f3 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo 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;\">Khi n\u00e0o c\u1ea7n: m\u1ed7i l\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n ghi ngo\u1ea1i t\u1ec7. V\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u, h\u1ea1n ch\u00f3t l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 8474\/CTH-QLDN2 l\u00e0 g\u00ec v\u00e0 h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8240\" aria-describedby=\"caption-attachment-8240\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8240\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8474_CTH-QLDN2-la-gi-va-huong-dan-nhung-noi-dung-nao.jpg\" alt=\"C\u00f4ng v\u0103n 8474\/CTH-QLDN2 l\u00e0 g\u00ec v\u00e0 h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8474_CTH-QLDN2-la-gi-va-huong-dan-nhung-noi-dung-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8474_CTH-QLDN2-la-gi-va-huong-dan-nhung-noi-dung-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8474_CTH-QLDN2-la-gi-va-huong-dan-nhung-noi-dung-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8474_CTH-QLDN2-la-gi-va-huong-dan-nhung-noi-dung-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8474_CTH-QLDN2-la-gi-va-huong-dan-nhung-noi-dung-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8240\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 8474\/CTH-QLDN2 l\u00e0 g\u00ec v\u00e0 h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o ph\u00e2n t\u00edch, c\u1ea7n n\u1eafm ch\u00ednh x\u00e1c v\u0103n b\u1ea3n n\u00e0y n\u00f3i g\u00ec. Ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y b\u00e1m s\u00e1t c\u00e2u ch\u1eef c\u1ee7a c\u00f4ng v\u0103n v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ecbnh ngh\u0129a C\u00f4ng v\u0103n 8474\/CTH-QLDN2 theo g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8474\/CTH-QLDN2 l\u00e0 c\u00f4ng v\u0103n n\u0103m 2026 c\u1ee7a c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 l\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. C\u00f4ng v\u0103n g\u1ed3m hai n\u1ed9i dung: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u) v\u00e0 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n khi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7. V\u0103n b\u1ea3n ngu\u1ed3n kh\u00f4ng n\u00eau ng\u00e0y k\u00fd v\u00e0 \u0111\u01a1n v\u1ecb ban h\u00e0nh c\u1ee5 th\u1ec3, doanh nghi\u1ec7p n\u00ean t\u1ea3i b\u1ea3n g\u1ed1c \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu khi l\u01b0u h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y l\u00e0 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt, kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt. C\u00f4ng v\u0103n kh\u00f4ng \u0111\u1eb7t ra quy \u0111\u1ecbnh m\u1edbi. Gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 n\u1eb1m \u1edf ch\u1ed7 l\u00e0m r\u00f5 c\u00e1ch c\u01a1 quan thu\u1ebf hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 c\u00f3. Doanh nghi\u1ec7p n\u00ean t\u1ea3i b\u1ea3n g\u1ed1c \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu ng\u00e0y k\u00fd v\u00e0 \u0111\u01a1n v\u1ecb ban h\u00e0nh khi l\u01b0u h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 8474\/CTH-QLDN2 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u1eefng g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 8474\/CTH-QLDN2 n\u0103m 2026, tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;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 C\u00f4ng ty 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. C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i 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\u4ea4\u6613\u6c47\u7387\u5e94\u6309\u7167\u4f1a\u8ba1\u6cd5\u5f8b\u89c4\u5b9a\u786e\u5b9a<\/b><span style=\"font-weight: 400;\">.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n vi\u1ec7n d\u1eabn<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y. Ph\u1ea7n trong ngo\u1eb7c k\u00e9p l\u00e0 tr\u00edch d\u1eabn nguy\u00ean v\u0103n v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n 1 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><span style=\"font-weight: 400;\"> (H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed): &#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.&#8221;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><span style=\"font-weight: 400;\">: &#8220;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: 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<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> (Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n): &#8220;1. 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) l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. \u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.&#8221;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m c, c.1 M\u1ee5c 8 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<\/b><span style=\"font-weight: 400;\"> (Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n): &#8220;c) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d. 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<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo nh\u1eadn \u0111\u1ecbnh c\u1ee7a MAN, \u0111i\u1ec3m m\u1ea5u ch\u1ed1t n\u1eb1m \u1edf c\u1ee5m t\u1eeb &#8220;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&#8221; trong \u0110i\u1ec1u 26. V\u00ec h\u00f3a \u0111\u01a1n ph\u1ea3i ph\u1ea3n \u00e1nh trung th\u1ef1c nghi\u1ec7p v\u1ee5 v\u00e0 tu\u00e2n theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i kh\u1edbp v\u1edbi t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 doanh thu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n n\u1eafm C\u00f4ng v\u0103n 8474\/CTH-QLDN2?<\/b><\/h2>\n<figure id=\"attachment_8243\" aria-describedby=\"caption-attachment-8243\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8243\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-xuat-khau-can-nam-Cong-van-8474_CTH-QLDN2.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n n\u1eafm C\u00f4ng v\u0103n 8474\/CTH-QLDN2?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-xuat-khau-can-nam-Cong-van-8474_CTH-QLDN2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-xuat-khau-can-nam-Cong-van-8474_CTH-QLDN2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-xuat-khau-can-nam-Cong-van-8474_CTH-QLDN2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-xuat-khau-can-nam-Cong-van-8474_CTH-QLDN2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Vi-sao-doanh-nghiep-xuat-khau-can-nam-Cong-van-8474_CTH-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8243\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n n\u1eafm C\u00f4ng v\u0103n 8474\/CTH-QLDN2?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t con s\u1ed1 t\u1ef7 gi\u00e1 nh\u1ecf tr\u00ean h\u00f3a \u0111\u01a1n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ba l\u1edbp ngh\u0129a v\u1ee5 c\u00f9ng l\u00fac: thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n. Hi\u1ec3u \u0111\u00fang vai tr\u00f2 n\u00e0y gi\u00fap doanh nghi\u1ec7p \u01b0u ti\u00ean \u0111\u00fang vi\u1ec7c c\u1ea7n chu\u1ea9n h\u00f3a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u00e1 tr\u1ecb trong qu\u1ea3n tr\u1ecb thu\u1ebf<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh thu t\u00ednh thu\u1ebf kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">: doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ec3 t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">. Khi t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n tr\u00f9ng v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5, doanh thu tr\u00ean t\u1edd khai v\u00e0 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng b\u1ecb l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3m r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/b><span style=\"font-weight: 400;\">: ch\u00eanh l\u1ec7ch gi\u1eefa d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 t\u00edn hi\u1ec7u h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf th\u01b0\u1eddng ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea3m b\u1ea3o c\u0103n c\u1ee9 ho\u00e0n thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\">: doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng c\u00f3 s\u1ed1 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ea7u v\u00e0o l\u1edbn. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1eb9p khi h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 t\u1edd khai h\u1ea3i quan nh\u1ea5t qu\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Gi\u00e1 tr\u1ecb trong k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, c\u00f4ng v\u0103n n\u00e0y c\u00f3 t\u00e1c d\u1ee5ng th\u1ed1ng nh\u1ea5t ngu\u1ed3n t\u1ef7 gi\u00e1. Thay v\u00ec m\u1ed7i b\u1ed9 ph\u1eadn d\u00f9ng m\u1ed9t lo\u1ea1i t\u1ef7 gi\u00e1, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n m\u1ed9t ch\u00ednh s\u00e1ch t\u1ef7 gi\u00e1 duy nh\u1ea5t theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng. Ch\u00ednh s\u00e1ch \u0111\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng cho c\u1ea3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi s\u1ed5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u0169ng gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh cu\u1ed1i k\u1ef3. K\u1ebf to\u00e1n kh\u00f4ng c\u00f2n ph\u1ea3i gi\u1ea3i tr\u00ecnh v\u00ec sao doanh thu tr\u00ean s\u1ed5 kh\u00e1c v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 quy \u0111\u1ed5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra t\u00ednh \u0111\u00fang k\u1ef3 v\u00e0 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a doanh thu xu\u1ea5t kh\u1ea9u b\u1eb1ng c\u00e1ch \u0111\u1ed1i chi\u1ebfu t\u1edd khai h\u1ea3i quan, h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 chi ti\u1ebft. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n l\u01b0u \u00fd r\u1eb1ng t\u1ef7 gi\u00e1 kh\u00f4ng nh\u1ea5t qu\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn s\u1ed1 li\u1ec7u doanh thu ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh sau ki\u1ec3m to\u00e1n. M\u1ed9t ch\u00ednh s\u00e1ch t\u1ef7 gi\u00e1 r\u00f5 r\u00e0ng, \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n h\u00f3a, gi\u00fap r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 8474\/CTH-QLDN2?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi cho m\u1ed9t doanh nghi\u1ec7p c\u1ee5 th\u1ec3. Tuy v\u1eady, c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn c\u00f3 t\u00ednh \u00e1p d\u1ee5ng chung, n\u00ean nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng kh\u00e1 r\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n, tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;H\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/span><\/p>\n<p>1. <span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">d) Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0111) Ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) \u7ecf\u6d4e\u7ec4\u7ec7\u3001\u4f01\u4e1a\u5bb6\u5ead\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u5bf9\u4e0b\u5217\u6d3b\u52a8\u91c7\u7528\u76f4\u63a5\u6cd5\u7533\u62a5\u548c\u8ba1\u7b97\u589e\u503c\u7a0e\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a.1) \u5728\u56fd\u5185\u9500\u552e\u5546\u54c1\u548c\u670d\u52a1\uff1b;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a.2) \u56fd\u9645\u8fd0\u8f93\u4e1a\u52a1\uff1b;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a.3) \u51fa\u53e3\u5230\u81ea\u7531\u8d38\u6613\u533a\u548c\u88ab\u89c6\u4e3a\u51fa\u53e3\u7684\u60c5\u51b5\uff1b;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (kho\u1ea3n 1 \u0110i\u1ec1u 8) d\u00e0nh cho t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, s\u1eed d\u1ee5ng cho 5 nh\u00f3m ho\u1ea1t \u0111\u1ed9ng n\u00eau t\u1ea1i \u0111i\u1ec3m a \u0111\u1ebfn \u0111i\u1ec3m \u0111. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (kho\u1ea3n 2 \u0110i\u1ec1u 8) d\u00e0nh cho t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 t\u1ea1i \u0111i\u1ec3m c.1 M\u1ee5c 8 Ph\u1ee5 l\u1ee5c \u00e1p d\u1ee5ng khi 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. C\u00f4ng v\u0103n 8474\/CTH-QLDN2 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 cho tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng ai n\u00ean \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd?<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a<\/b><span style=\"font-weight: 400;\"> c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 h\u1ee3p \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 b\u1eb1ng USD, EUR, JPY.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\"> c\u1ee7a kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, v\u00ec ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n x\u1eed l\u00fd t\u1ef7 gi\u00e1 ri\u00eang cho ph\u1ea7n nh\u1eadn tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p \u0111\u00e3 quen d\u00f9ng m\u1ed9t t\u1ef7 gi\u00e1 c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> (t\u1ef7 gi\u00e1 \u0111\u1ea7u th\u00e1ng, t\u1ef7 gi\u00e1 tr\u00ean t\u1edd khai h\u1ea3i quan) \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n cho ti\u1ec7n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 b\u1eaft bu\u1ed9c l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111i li\u1ec1n v\u1edbi n\u1ed9i dung c\u00f4ng v\u0103n. Kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;c) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;c.2) M\u00e3 k\u00fd hi\u1ec7u ngo\u1ea1i t\u1ec7 theo ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf (v\u00ed d\u1ee5: 13.800,25 USD &#8211; M\u01b0\u1eddi ba ngh\u00ecn t\u00e1m tr\u0103m \u0111\u00f4 la M\u1ef9 v\u00e0 hai m\u01b0\u01a1i nh\u0103m xu, v\u00ed d\u1ee5: 5.000,50 EUR- N\u0103m ngh\u00ecn \u01a1-r\u00f4 v\u00e0 n\u0103m m\u01b0\u01a1i xu);&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;c.3) Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a 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 v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u l\u00e0 &#8220;\u0111&#8221;. Tuy nhi\u00ean, kh\u00f4ng b\u1eaft bu\u1ed9c t\u1ea5t c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i ghi \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a 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 v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 theo h\u01b0\u1edbng d\u1eabn n\u00e0y?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai c\u00e2u h\u1ecfi v\u1ec1 th\u1eddi \u0111i\u1ec3m c\u1ea7n t\u00e1ch b\u1ea1ch: khi n\u00e0o l\u1eadp h\u00f3a \u0111\u01a1n, v\u00e0 t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u01b0\u1ee3c ghi l\u00ean h\u00f3a \u0111\u01a1n. Nh\u1ea7m l\u1eabn gi\u1eefa hai m\u1ed1c n\u00e0y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n ch\u00f3t l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng xu\u1ea5t kh\u1ea9u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan. V\u00ed d\u1ee5, t\u1edd khai th\u00f4ng quan v\u00e0o th\u1ee9 S\u00e1u th\u00ec h\u1ea1n ch\u00f3t l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1ee9 Hai tu\u1ea7n sau, n\u1ebfu kh\u00f4ng v\u01b0\u1edbng ng\u00e0y ngh\u1ec9 l\u1ec5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a n\u00f3i chung (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), th\u1eddi \u0111i\u1ec3m l\u1eadp 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 mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n (kho\u1ea3n 1 \u0110i\u1ec1u 9 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<tbody>\n<tr>\n<td style=\"text-align: center; width: 28.6129%;\"><b>\u4ea4\u6613\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center; width: 41.6122%;\"><b>M\u1ed1c l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/td>\n<td style=\"text-align: center; width: 29.1213%;\"><b>\u6839\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.6129%;\"><span style=\"font-weight: 400;\">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)<\/span><\/td>\n<td style=\"width: 41.6122%;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/span><\/td>\n<td style=\"width: 29.1213%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.6129%;\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, k\u1ec3 c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<td style=\"width: 41.6122%;\"><span style=\"font-weight: 400;\">Do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan<\/span><\/td>\n<td style=\"width: 29.1213%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; C\u00f4ng v\u0103n 8474\/CTH-QLDN2<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 gi\u00e1 l\u1ea5y t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n d\u1eabn chi\u1ebfu v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n. Theo nguy\u00ean t\u1eafc chung c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, doanh thu v\u00e0 n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf <\/span><b>t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch<\/b><span style=\"font-weight: 400;\">. Theo nh\u1eadn \u0111\u1ecbnh c\u1ee7a MAN, t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n n\u00ean l\u00e0 t\u1ef7 gi\u00e1 c\u1ee7a ng\u00e0y ghi nh\u1eadn doanh thu, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 c\u1ed1 \u0111\u1ecbnh c\u1ea3 th\u00e1ng hay t\u1ef7 gi\u00e1 ng\u00e0y thanh to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c m\u1ed1c ph\u00e1p l\u00fd c\u1ea7n nh\u1edb trong n\u0103m 2026<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>01\/01\/2026<\/b><span style=\"font-weight: 400;\">: Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>30\/06\/2026<\/b><span style=\"font-weight: 400;\">: Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>01\/07\/2026<\/b><span style=\"font-weight: 400;\">: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 (s\u1ed1 108\/2025\/QH15) c\u00f3 hi\u1ec7u l\u1ef1c, v\u1edbi \u0110i\u1ec1u 26 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2026<\/b><span style=\"font-weight: 400;\">: C\u00f4ng v\u0103n 8474\/CTH-QLDN2 h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh tr\u00ean cho t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n GTGT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra l\u1ea1i hi\u1ec7u l\u1ef1c t\u1eebng v\u0103n b\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng, v\u00ec quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n thay \u0111\u1ed5i kh\u00e1 nhanh trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp.<\/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 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8474\/CTH-QLDN2 kh\u00f4ng n\u00eau con s\u1ed1 t\u1ef7 gi\u00e1 c\u1ee5 th\u1ec3 m\u00e0 d\u1eabn v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n. V\u00ec v\u1eady, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u00ecnh \u0111ang \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u00e0o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn v\u1ec1 T\u00e0i kho\u1ea3n 413 t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ecdn m\u1ed9t trong hai c\u00e1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh<\/b><span style=\"font-weight: 400;\"> t\u1ea1i ng\u00e0y giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9<\/b><span style=\"font-weight: 400;\">: ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i ng\u00e0y giao d\u1ecbch. V\u00ed d\u1ee5, t\u1ef7 gi\u00e1 trung b\u00ecnh t\u00ednh theo ng\u00e0y, tu\u1ea7n ho\u1eb7c th\u00e1ng, mi\u1ec5n l\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang ph\u1ea7n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc, kh\u00f4ng d\u00f9ng t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111ang \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a th\u00f4ng t\u01b0 n\u00e0y. Khi ghi nh\u1eadn n\u1ee3 ph\u1ea3i thu, t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 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 thanh to\u00e1n. B\u1ed9 T\u00e0i ch\u00ednh \u0111ang l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 133, n\u00ean nh\u00f3m doanh nghi\u1ec7p n\u00e0y c\u1ea7n theo d\u00f5i thay \u0111\u1ed5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 \u0111\u1ecbnh ng\u00e0y 15\/10\/2026, ng\u00e2n h\u00e0ng n\u01a1i C\u00f4ng ty A th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch ni\u00eam y\u1ebft t\u1ef7 gi\u00e1 USD: mua chuy\u1ec3n kho\u1ea3n 25.900 \u0111, b\u00e1n chuy\u1ec3n kho\u1ea3n 26.260 \u0111. C\u00f4ng ty A \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh = (25.900 + 26.260) \/ 2 = 26.080 \u0111\/USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean \u0111\u1ed9 t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 cho ph\u00e9p (+\/-1%): t\u1eeb kho\u1ea3ng 25.819 \u0111 \u0111\u1ebfn 26.341 \u0111.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n 50.000 USD, ghi t\u1ef7 gi\u00e1 26.080 \u0111, gi\u00e1 tr\u1ecb quy \u0111\u1ed5i l\u00e0 1.304.000.000 \u0111.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c s\u1ed1 li\u1ec7u tr\u00ean ch\u1ec9 mang t\u00ednh minh h\u1ecda, kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 th\u01b0\u1eddng b\u1ecb nh\u1ea7m<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i t\u1ef7 gi\u00e1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9884\u671f\u7528\u9014<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f3 d\u00f9ng ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng?<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu, n\u1ee3 ph\u1ea3i thu, chi ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3, theo C\u00f4ng v\u0103n 8474\/CTH-QLDN2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 trung t\u00e2m do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u h\u00e0nh ch\u00ednh s\u00e1ch ti\u1ec1n t\u1ec7, l\u00e0m c\u0103n c\u1ee9 cho bi\u00ean \u0111\u1ed9 t\u1ef7 gi\u00e1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf tr\u00ean t\u1edd khai h\u1ea3i quan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u theo ph\u00e1p lu\u1eadt h\u1ea3i quan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng d\u00f9ng thay cho t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 thay \u0111\u1ed5i qua c\u00e1c th\u1eddi k\u1ef3 ra sao?<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 15.1779%;\"><b>\u9636\u6bb5<\/b><\/td>\n<td style=\"text-align: center; width: 47.6398%;\"><b>T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/b><\/td>\n<td style=\"text-align: center; width: 36.4561%;\"><b>\u6839\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.1779%;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026<\/span><\/td>\n<td style=\"width: 47.6398%;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n (Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016\/TT-BTC)<\/span><\/td>\n<td style=\"width: 36.4561%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025; Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; C\u00f4ng v\u0103n 8474\/CTH-QLDN2<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.1779%;\"><span style=\"font-weight: 400;\">2015 \u0111\u1ebfn 2025<\/span><\/td>\n<td style=\"width: 47.6398%;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n (ch\u1ee7 y\u1ebfu Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/span><\/td>\n<td style=\"width: 36.4561%;\"><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n giai \u0111o\u1ea1n n\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.1779%;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc n\u0103m 2015<\/span><\/td>\n<td style=\"width: 47.6398%;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1<\/span><\/td>\n<td style=\"width: 36.4561%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC (b\u1ea3n ban \u0111\u1ea7u)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean cho th\u1ea5y h\u01b0\u1edbng \u0111i nh\u1ea5t qu\u00e1n t\u1eeb n\u0103m 2015: t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n g\u1eafn v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, kh\u00f4ng g\u1eafn v\u1edbi t\u1ef7 gi\u00e1 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 8474\/CTH-QLDN2?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecdc c\u00f4ng v\u0103n trong h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n m\u00e0 n\u00f3 vi\u1ec7n d\u1eabn. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ch\u00ednh, s\u1eafp x\u1ebfp t\u1eeb v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd cao \u0111\u1ebfn th\u1ea5p.<\/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 C\u00f4ng v\u0103n 8474\/CTH-QLDN2<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.3341%;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"text-align: center; width: 25.1997%;\"><b>S\u1ed1 hi\u1ec7u, th\u1eddi \u0111i\u1ec3m<\/b><\/td>\n<td style=\"text-align: center; width: 53.74%;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%;\"><span style=\"font-weight: 400;\">2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5<\/span><\/td>\n<td style=\"width: 25.1997%;\"><span style=\"font-weight: 400;\">S\u1ed1 108\/2025\/QH15, hi\u1ec7u l\u1ef1c 01\/07\/2026<\/span><\/td>\n<td style=\"width: 53.74%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 26: kh\u00e1i ni\u1ec7m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c nghi\u1ec7p v\u1ee5 theo ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%;\"><span style=\"font-weight: 400;\">\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 25.1997%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 30\/06\/2026<\/span><\/td>\n<td style=\"width: 53.74%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8: lo\u1ea1i h\u00f3a \u0111\u01a1n; kho\u1ea3n 1 \u0110i\u1ec1u 9: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, k\u1ec3 c\u1ea3 h\u00e0ng xu\u1ea5t kh\u1ea9u; kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c: \u0111\u1ed3ng ti\u1ec1n v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%;\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"width: 25.1997%;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/td>\n<td style=\"width: 53.74%;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p; c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 +\/-1%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%;\"><span style=\"font-weight: 400;\">\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd<\/span><\/td>\n<td style=\"width: 25.1997%;\"><span style=\"font-weight: 400;\">\u0110ang \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/span><\/td>\n<td style=\"width: 53.74%;\"><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, g\u1ed3m nguy\u00ean t\u1eafc t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2344\/CT-CS<\/span><\/td>\n<td style=\"width: 25.1997%;\"><span style=\"font-weight: 400;\">Ng\u00e0y 14\/04\/2026, C\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"width: 53.74%;\"><span style=\"font-weight: 400;\">\u00dd ki\u1ebfn c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong c\u00e1c c\u00f4ng v\u0103n tr\u1ea3 l\u1eddi t\u1ef7 gi\u00e1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2880\/CTH-QLDN1<\/span><\/td>\n<td style=\"width: 25.1997%;\"><span style=\"font-weight: 400;\">Ng\u00e0y 21\/04\/2026<\/span><\/td>\n<td style=\"width: 53.74%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n: t\u1ef7 gi\u00e1 ghi nh\u1eadn tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%;\"><span style=\"font-weight: 400;\">\u7b2c6810\/CT-QLNT\u53f7\u516c\u6587<\/span><\/td>\n<td style=\"width: 25.1997%;\"><span style=\"font-weight: 400;\">Ng\u00e0y 14\/09\/2026, C\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"width: 53.74%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn 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><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.3341%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8474\/CTH-QLDN2<\/span><\/td>\n<td style=\"width: 25.1997%;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 53.74%;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u; t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n GTGT l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, nhi\u1ec1u c\u01a1 quan thu\u1ebf \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau \u0111\u00e3 tr\u1ea3 l\u1eddi c\u00f9ng m\u1ed9t h\u01b0\u1edbng trong n\u0103m 2026. \u0110\u00e2y l\u00e0 t\u00edn hi\u1ec7u cho th\u1ea5y quan \u0111i\u1ec3m \u00e1p d\u1ee5ng kh\u00e1 th\u1ed1ng nh\u1ea5t tr\u00ean c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u \u0111\u1ed3 g\u1ed7 t\u1ea1i \u0110\u1ed3ng Nai x\u1eed l\u00fd t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c m\u00f4 ph\u1ecfng t\u1eeb c\u00e1c h\u1ed3 s\u01a1 t\u01b0 v\u1ea5n th\u1ef1c t\u1ebf. T\u00ean doanh nghi\u1ec7p v\u00e0 s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i \u0111\u1ec3 b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y s\u1ea3n xu\u1ea5t \u0111\u1ed3 g\u1ed7 xu\u1ea5t kh\u1ea9u sang M\u1ef9 v\u00e0 ch\u00e2u \u00c2u, \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Trong qu\u00fd III\/2026, c\u00f4ng ty l\u1eadp 24 h\u00f3a \u0111\u01a1n GTGT xu\u1ea5t kh\u1ea9u v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb 1.200.000 USD. C\u00f3 30% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (360.000 USD) \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc t\u1eeb qu\u00fd II.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ti\u1ec7n, k\u1ebf to\u00e1n l\u1ea5y lu\u00f4n t\u1ef7 gi\u00e1 tr\u00ean t\u1edd khai h\u1ea3i quan ghi l\u00ean h\u00f3a \u0111\u01a1n. C\u00e1ch l\u00e0m n\u00e0y \u0111\u00e3 duy tr\u00ec nhi\u1ec1u n\u0103m v\u00e0 ch\u01b0a ai \u0111\u1eb7t c\u00e2u h\u1ecfi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u1ea5n \u0111\u1ec1 ph\u00e1t hi\u1ec7n khi r\u00e0 so\u00e1t<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sai ngu\u1ed3n t\u1ef7 gi\u00e1<\/b><span style=\"font-weight: 400;\">: t\u1ef7 gi\u00e1 t\u1edd khai h\u1ea3i quan b\u00ecnh qu\u00e2n trong qu\u00fd l\u00e0 25.950 \u0111\/USD, trong khi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean t\u1ea1i c\u00e1c ng\u00e0y ghi nh\u1eadn doanh thu b\u00ecnh qu\u00e2n 26.080 \u0111\/USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh thu ghi th\u1ea5p<\/b><span style=\"font-weight: 400;\">: ch\u00eanh l\u1ec7ch 130 \u0111\/USD tr\u00ean 840.000 USD ch\u01b0a nh\u1eadn tr\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng kho\u1ea3ng 109.200.000 \u0111 doanh thu b\u00e1n h\u00e0ng b\u1ecb ghi thi\u1ebfu, b\u1ecb \u0111\u1ea9y sang l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 khi thu ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea7n nh\u1eadn tr\u01b0\u1edbc x\u1eed l\u00fd sai<\/b><span style=\"font-weight: 400;\">: 360.000 USD nh\u1eadn tr\u01b0\u1edbc v\u1edbi t\u1ef7 gi\u00e1 25.700 \u0111\/USD nh\u01b0ng v\u1eabn ghi theo t\u1ef7 gi\u00e1 t\u1edd khai. Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ph\u1ea7n doanh thu n\u00e0y ph\u1ea3i d\u00f9ng t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1eef li\u1ec7u kh\u00f4ng kh\u1edbp<\/b><span style=\"font-weight: 400;\">: t\u1ed5ng doanh thu tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, s\u1ed5 chi ti\u1ebft v\u00e0 t\u1edd khai thu\u1ebf GTGT l\u1ec7ch nhau, r\u1ee7i ro khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, x\u00e9t c\u1ea3 v\u00f2ng \u0111\u1eddi giao d\u1ecbch, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u00f3 th\u1ec3 kh\u00f4ng ch\u00eanh l\u1ec7ch nhi\u1ec1u v\u00ec ph\u1ea7n thi\u1ebfu s\u1ebd xu\u1ea5t hi\u1ec7n \u1edf ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1. Nh\u01b0ng doanh thu b\u1ecb ph\u00e2n lo\u1ea1i sai, ghi sai k\u1ef3 v\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3n \u00e1nh trung th\u1ef1c nghi\u1ec7p v\u1ee5 theo \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. \u0110\u00f3 m\u1edbi l\u00e0 r\u1ee7i ro ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo t\u01b0 v\u1ea5n c\u1ee7a MAN<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ban h\u00e0nh <\/span><b>ch\u00ednh s\u00e1ch t\u1ef7 gi\u00e1<\/b><span style=\"font-weight: 400;\"> b\u1eb1ng v\u0103n b\u1ea3n: ch\u1ecdn m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean, ch\u1ecdn t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh theo ng\u00e0y l\u00e0m ngu\u1ed3n duy nh\u1ea5t cho c\u1ea3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi s\u1ed5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc tr\u00ean h\u1ed3 s\u01a1 b\u00e1n h\u00e0ng \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y nh\u1eadn tr\u01b0\u1edbc, c\u00f3 b\u1ea3ng k\u00ea \u0111\u1ed1i chi\u1ebfu \u0111i k\u00e8m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t 24 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 khai b\u1ed5 sung n\u1ebfu s\u1ed1 li\u1ec7u t\u1edd khai b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea5u h\u00ecnh ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng l\u1ea5y t\u1ef7 gi\u00e1 t\u1eeb b\u1ea3ng t\u1ef7 gi\u00e1 n\u1ed9i b\u1ed9 \u0111\u00e3 duy\u1ec7t, kh\u00f3a quy\u1ec1n s\u1eeda tay.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o \u0111\u01b0\u1ee3c sau m\u1ed9t qu\u00fd<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 37.2549%;\"><b>\u76ee\u6807<\/b><\/td>\n<td style=\"text-align: center; width: 29.9928%;\"><b>Tr\u01b0\u1edbc khi chu\u1ea9n h\u00f3a<\/b><\/td>\n<td style=\"text-align: center; width: 32.0261%;\"><b>Sau khi chu\u1ea9n h\u00f3a<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 37.2549%;\"><span style=\"font-weight: 400;\">S\u1ed1 ngu\u1ed3n t\u1ef7 gi\u00e1 \u0111ang d\u00f9ng<\/span><\/td>\n<td style=\"text-align: left; width: 29.9928%;\"><span style=\"font-weight: 400;\">3 (h\u1ea3i quan, ng\u00e2n h\u00e0ng, t\u1ef1 nh\u1eadp)<\/span><\/td>\n<td style=\"text-align: left; width: 32.0261%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 37.2549%;\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch doanh thu gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"text-align: left; width: 29.9928%;\"><span style=\"font-weight: 400;\">Kho\u1ea3ng 109 tri\u1ec7u \u0111\u1ed3ng\/qu\u00fd<\/span><\/td>\n<td style=\"text-align: left; width: 32.0261%;\"><span style=\"font-weight: 400;\">0 \u4e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 37.2549%;\"><span style=\"font-weight: 400;\">Th\u1eddi gian \u0111\u1ed1i chi\u1ebfu doanh thu cu\u1ed1i qu\u00fd<\/span><\/td>\n<td style=\"text-align: left; width: 29.9928%;\"><span style=\"font-weight: 400;\">5\u4e2a\u5de5\u4f5c\u65e5<\/span><\/td>\n<td style=\"text-align: left; width: 32.0261%;\"><span style=\"font-weight: 400;\">1 ng\u00e0y l\u00e0m vi\u1ec7c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 37.2549%;\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n ph\u1ea3i x\u1eed l\u00fd sai s\u00f3t<\/span><\/td>\n<td style=\"text-align: left; width: 29.9928%;\"><span style=\"font-weight: 400;\">24 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: left; width: 32.0261%;\"><span style=\"font-weight: 400;\">0 h\u00f3a \u0111\u01a1n ph\u00e1t sinh m\u1edbi<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i h\u1ecdc r\u00fat ra: l\u1ed7i t\u1ef7 gi\u00e1 hi\u1ebfm khi l\u00e0m doanh nghi\u1ec7p m\u1ea5t nhi\u1ec1u ti\u1ec1n thu\u1ebf ngay l\u1eadp t\u1ee9c. C\u00e1i gi\u00e1 th\u1eadt n\u1eb1m \u1edf h\u1ed3 s\u01a1 thi\u1ebfu nh\u1ea5t qu\u00e1n, khi\u1ebfn m\u1ecdi \u0111\u1ee3t ki\u1ec3m tra thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n k\u00e9o d\u00e0i h\u01a1n v\u00e0 d\u1ec5 b\u1ecb k\u1ebft lu\u1eadn b\u1ea5t l\u1ee3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p th\u01b0\u1eddng sai \u1edf \u0111\u00e2u khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 8474\/CTH-QLDN2?<\/b><\/h2>\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 ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam nh\u1eadn th\u1ea5y l\u1ed7i t\u1ef7 gi\u00e1 hi\u1ebfm khi do doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft quy \u0111\u1ecbnh. Ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb th\u00f3i quen v\u1eadn h\u00e0nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u0103m r\u1ee7i ro thu\u1ebf l\u1eb7p l\u1ea1i nhi\u1ec1u nh\u1ea5t v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: D\u00f9ng t\u1ef7 gi\u00e1 t\u1edd khai h\u1ea3i quan \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u. L\u00fd do r\u1ea5t d\u1ec5 hi\u1ec3u: t\u1ef7 gi\u00e1 t\u1edd khai c\u00f3 s\u1eb5n, c\u00f9ng ch\u1ee9ng t\u1eeb, l\u1ea1i do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh. Tuy nhi\u00ean, t\u1ef7 gi\u00e1 h\u1ea3i quan ph\u1ee5c v\u1ee5 vi\u1ec7c t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, c\u00f2n c\u00f4ng v\u0103n y\u00eau c\u1ea7u d\u00f9ng t\u1ef7 gi\u00e1 theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: t\u00e1ch r\u00f5 hai lu\u1ed3ng. T\u1edd khai d\u00f9ng t\u1ef7 gi\u00e1 h\u1ea3i quan, h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n d\u00f9ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: L\u1ea1m d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC cho ph\u00e9p t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9, nh\u01b0ng k\u00e8m hai \u0111i\u1ec1u ki\u1ec7n: l\u1ec7ch kh\u00f4ng qu\u00e1 1% v\u00e0 kh\u00f4ng g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu. M\u1ed9t s\u1ed1 doanh nghi\u1ec7p d\u00f9ng t\u1ef7 gi\u00e1 c\u1ed1 \u0111\u1ecbnh c\u1ea3 th\u00e1ng trong giai \u0111o\u1ea1n t\u1ef7 gi\u00e1 bi\u1ebfn \u0111\u1ed9ng m\u1ea1nh, khi\u1ebfn ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t bi\u00ean \u0111\u1ed9 \u1edf m\u1ed9t s\u1ed1 ng\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: n\u1ebfu d\u00f9ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9, l\u1eadp b\u1ea3ng ki\u1ec3m tra bi\u00ean \u0111\u1ed9 h\u1eb1ng ng\u00e0y v\u00e0 l\u01b0u h\u1ed3 s\u01a1. Khi t\u1ef7 gi\u00e1 bi\u1ebfn \u0111\u1ed9ng m\u1ea1nh, chuy\u1ec3n sang t\u1ef7 gi\u00e1 theo ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: B\u1ecf qu\u00ean ph\u1ea7n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc ph\u1ea3i d\u00f9ng t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y nh\u1eadn tr\u01b0\u1edbc. Nhi\u1ec1u doanh nghi\u1ec7p quy \u0111\u1ed5i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n theo m\u1ed9t t\u1ef7 gi\u00e1 c\u1ee7a ng\u00e0y xu\u1ea5t h\u00e0ng. K\u1ebft qu\u1ea3 l\u00e0 doanh thu tr\u00ean s\u1ed5 v\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n ph\u1ea3n \u00e1nh \u0111\u00fang nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: theo d\u00f5i s\u1ed1 d\u01b0 nh\u1eadn tr\u01b0\u1edbc theo t\u1eebng h\u1ee3p \u0111\u1ed3ng. V\u1edbi giao d\u1ecbch gi\u00e1 tr\u1ecb l\u1edbn, n\u00ean th\u1ec3 hi\u1ec7n r\u00f5 c\u00e1ch quy \u0111\u1ed5i trong h\u1ed3 s\u01a1 b\u00e1n h\u00e0ng v\u00e0 c\u00e2n nh\u1eafc xin \u00fd ki\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: L\u1eadp h\u00f3a \u0111\u01a1n tr\u1ec5 so v\u1edbi ng\u00e0y th\u00f4ng quan<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan. L\u1eadp tr\u1ec5 kh\u00f4ng ch\u1ec9 vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n. L\u1ed7i n\u00e0y c\u00f2n l\u00e0m t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u1ec7ch v\u1edbi t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y ph\u00e1t sinh doanh thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: k\u1ebft n\u1ed1i b\u1ed9 ph\u1eadn xu\u1ea5t nh\u1eadp kh\u1ea9u v\u1edbi k\u1ebf to\u00e1n, th\u00f4ng b\u00e1o ng\u00e0y th\u00f4ng quan ngay trong ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: Kh\u00f4ng v\u0103n b\u1ea3n h\u00f3a ch\u00ednh s\u00e1ch t\u1ef7 gi\u00e1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi b\u1ecb ki\u1ec3m tra, c\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean th\u01b0\u1eddng l\u00e0: doanh nghi\u1ec7p ch\u1ecdn ng\u00e2n h\u00e0ng n\u00e0o, lo\u1ea1i t\u1ef7 gi\u00e1 n\u00e0o, \u00e1p d\u1ee5ng t\u1eeb khi n\u00e0o. Kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n, m\u1ecdi gi\u1ea3i tr\u00ecnh \u0111\u1ec1u tr\u1edf n\u00ean y\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, m\u1ed9t quy ch\u1ebf t\u1ef7 gi\u00e1 d\u00e0i hai trang, \u0111\u01b0\u1ee3c ban gi\u00e1m \u0111\u1ed1c ph\u00ea duy\u1ec7t, c\u00f3 gi\u00e1 tr\u1ecb ph\u00f2ng v\u1ec7 l\u1edbn h\u01a1n nhi\u1ec1u so v\u1edbi chi ph\u00ed so\u1ea1n th\u1ea3o. \u0110\u00e2y c\u0169ng l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean c\u1ee7a t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p: gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 v\u00e0 chi ph\u00ed x\u1eed l\u00fd sai s\u00f3t, thay v\u00ec t\u00ecm c\u00e1ch gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1ed1i \u01b0u t\u1eeb g\u00f3c nh\u00ecn ki\u1ec3m to\u00e1n<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 d\u00f9ng <\/span><b>m\u1ed9t ngu\u1ed3n t\u1ef7 gi\u00e1<\/b><span style=\"font-weight: 400;\"> cho c\u1ea3 h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f3a t\u1ef7 gi\u00e1 tr\u00ean ph\u1ea7n m\u1ec1m<\/b><span style=\"font-weight: 400;\"> h\u00f3a \u0111\u01a1n, kh\u00f4ng cho s\u1eeda tay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu h\u00e0ng th\u00e1ng<\/b><span style=\"font-weight: 400;\"> ba ngu\u1ed3n d\u1eef li\u1ec7u: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, s\u1ed5 chi ti\u1ebft doanh thu, t\u1edd khai h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u b\u1eb1ng ch\u1ee9ng t\u1ef7 gi\u00e1<\/b><span style=\"font-weight: 400;\"> (b\u1ea3ng ni\u00eam y\u1ebft c\u1ee7a ng\u00e2n h\u00e0ng) theo t\u1eebng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i c\u00f4ng v\u0103n m\u1edbi<\/b><span style=\"font-weight: 400;\">, v\u00ec quan \u0111i\u1ec3m c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 th\u00eam sau Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/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 8474\/CTH-QLDN2 kh\u00f4ng t\u1ea1o ra quy \u0111\u1ecbnh m\u1edbi, nh\u01b0ng ch\u1ed1t l\u1ea1i m\u1ed9t nguy\u00ean t\u1eafc quan tr\u1ecdng trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp: t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n GTGT l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, v\u00e0 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ph\u1ea3i l\u1eadp ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan. Khi t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 s\u00e1ch th\u1ed1ng nh\u1ea5t, doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro thu\u1ebf, r\u00fat ng\u1eafn th\u1eddi gian ki\u1ec3m to\u00e1n v\u00e0 c\u00f3 h\u1ed3 s\u01a1 v\u1eefng v\u00e0ng h\u01a1n trong m\u1ecdi \u0111\u1ee3t ki\u1ec3m tra.<\/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 \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/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 \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\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>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 8474\/CTH-QLDN2<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng t\u1ef7 gi\u00e1 tr\u00ean t\u1edd khai h\u1ea3i quan \u0111\u1ec3 ghi l\u00ean h\u00f3a \u0111\u01a1n GTGT xu\u1ea5t kh\u1ea9u kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8474\/CTH-QLDN2 kh\u00f4ng \u0111\u1ec1 c\u1eadp tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1ef7 gi\u00e1 tr\u00ean t\u1edd khai h\u1ea3i quan. C\u00f4ng v\u0103n x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n. Theo nh\u1eadn \u0111\u1ecbnh c\u1ee7a MAN, t\u1ef7 gi\u00e1 h\u1ea3i quan ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 c\u00f3 c\u01a1 ch\u1ebf x\u00e1c \u0111\u1ecbnh ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00f3a \u0111\u01a1n b\u1eaft bu\u1ed9c ph\u1ea3i ghi b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u &#8220;\u0111&#8221;. 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, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u00e8m t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a 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 v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam (\u0111i\u1ec3m c.3 kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n ch\u00f3t l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 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. Trong kho\u1ea3ng th\u1eddi gian \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p nh\u1ecf \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC th\u00ec l\u1ea5y t\u1ef7 gi\u00e1 n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ea5y t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC. C\u00f4ng v\u0103n ch\u1ec9 d\u1eabn chi\u1ebfu &#8220;ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n&#8221;, n\u00ean ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng s\u1ebd quy\u1ebft \u0111\u1ecbnh c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n sai t\u1ef7 gi\u00e1 th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8474\/CTH-QLDN2 kh\u00f4ng h\u01b0\u1edbng d\u1eabn n\u1ed9i dung n\u00e0y. Doanh nghi\u1ec7p x\u1eed l\u00fd theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t, th\u01b0\u1eddng l\u00e0 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n. N\u1ebfu s\u1ed1 li\u1ec7u t\u1edd khai thu\u1ebf b\u1ecb \u1ea3nh h\u01b0\u1edfng, doanh nghi\u1ec7p khai b\u1ed5 sung v\u00e0 t\u00ednh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 8474\/CTH-QLDN2 n\u0103m 2026 tr\u1ea3 l\u1eddi m\u1ed9t c\u00e2u h\u1ecfi m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u g\u1eb7p h\u1eb1ng ng\u00e0y: h\u00f3a \u0111\u01a1n GTGT ghi ngo\u1ea1i t\u1ec7 th\u00ec l\u1ea5y t\u1ef7 gi\u00e1 n\u00e0o \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam? C\u00e2u tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan thu\u1ebf r\u1ea5t r\u00f5: \u0111\u00f3 l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8241,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2,5],"tags":[],"class_list":["post-8239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt","category-thue-xnk"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8239","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=8239"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8239\/revisions"}],"predecessor-version":[{"id":8244,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8239\/revisions\/8244"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8241"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}