{"id":4028,"date":"2025-07-08T14:18:56","date_gmt":"2025-07-08T07:18:56","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=4028"},"modified":"2025-07-08T14:52:59","modified_gmt":"2025-07-08T07:52:59","slug":"nhung-diem-moi-ve-hoa-don-dien-tu-2025","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 1-6-2025"},"content":{"rendered":"<p><b><i>Ng\u00e0y 20-3-2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Trong \u0111\u00f3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i m\u1edbi li\u00ean quan \u0111\u1ebfn ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/i><\/b><\/p>\n<figure id=\"attachment_4030\" aria-describedby=\"caption-attachment-4030\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"wp-image-4030 size-full\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/nhung-diem-moi-ve-hoa-don-dien-tu-2025.png\" alt=\"nhung-diem-moi-ve-hoa-don-dien-tu-2025\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/nhung-diem-moi-ve-hoa-don-dien-tu-2025.png 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/nhung-diem-moi-ve-hoa-don-dien-tu-2025-300x157.png 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/nhung-diem-moi-ve-hoa-don-dien-tu-2025-1024x536.png 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/nhung-diem-moi-ve-hoa-don-dien-tu-2025-768x402.png 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/nhung-diem-moi-ve-hoa-don-dien-tu-2025-50x26.png 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/nhung-diem-moi-ve-hoa-don-dien-tu-2025-60x31.png 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/nhung-diem-moi-ve-hoa-don-dien-tu-2025-100x52.png 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4030\" class=\"wp-caption-text\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 1-6-2025<\/figcaption><\/figure>\n<h2><b>1. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo kho\u1ea3n 8 \u0110i\u1ec1u 1 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 11 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n bao g\u1ed3m:<\/span><\/p>\n<ol>\n<li><i><span style=\"font-weight: 400;\"> H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 c\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, kho\u1ea3n 2 \u0110i\u1ec1u 90, kho\u1ea3n 3 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, trong \u0111\u00f3 c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c); \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, d\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam) s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/i><\/li>\n<\/ol>\n<p><i><span style=\"font-weight: 400;\">\u2026<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng, bao g\u1ed3m:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, si\u00eau th\u1ecb, c\u1eeda h\u00e0ng b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kinh doanh \u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh ng\u00e0nh kinh t\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 k\u1ebft n\u1ed1i, chuy\u1ec3n d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<figure id=\"attachment_4031\" aria-describedby=\"caption-attachment-4031\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"wp-image-4031 size-full\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien.png\" alt=\"hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien.png 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-300x157.png 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-1024x536.png 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-768x402.png 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-50x26.png 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-60x31.png 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-100x52.png 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4031\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/figcaption><\/figure>\n<h2><b>2. B\u1ed5 sung th\u00eam c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 12 \u0110i\u1ec1u 1 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 16 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, ngo\u00e0i 07 tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, t\u1eeb ng\u00e0y 1-6-2025 b\u1ed5 sung m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf; h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u1eeb k\u00ea khai sang ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(2) C\u00f3 h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch b\u00e1n kh\u1ed1ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng kh\u1edfi t\u1ed1; c\u01a1 quan c\u00f4ng an, vi\u1ec7n ki\u1ec3m s\u00e1t, t\u00f2a \u00e1n c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(3) C\u01a1 quan ch\u1ee9c n\u0103ng ph\u00e1t hi\u1ec7n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(4) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111ang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1 kinh doanh d\u1eabn \u0111\u1ebfn kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n th\u00ec c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(5) Trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra, n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n mua b\u00e1n, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; doanh nghi\u1ec7p b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(6) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n r\u1ee7i ro r\u1ea5t cao theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2><b>3. B\u1ecf quy \u0111\u1ecbnh hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n h\u00e0nh, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, theo quy \u0111\u1ecbnh m\u1edbi, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP kh\u00f4ng y\u00eau c\u1ea7u h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ph\u00e1t hi\u1ec7n sai s\u00f3t, m\u00e0 thay v\u00e0o \u0111\u00f3, c\u00f3 c\u00e1c ph\u01b0\u01a1ng \u00e1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai. C\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai (bao g\u1ed3m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf) th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(1) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng sai th\u00ec ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(2) Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ho\u1eb7c h\u00e0ng h\u00f3a:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai: m\u00e3 s\u1ed1 thu\u1ebf; sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) ho\u1eb7c g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\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><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp sai c\u00f9ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t tr\u00ean nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua trong c\u00f9ng th\u00e1ng th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai trong c\u00f9ng th\u00e1ng v\u00e0 \u0111\u00ednh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo M\u1eabu s\u1ed1 01\/BK-\u0110CTT Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n th\u00ec ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua ho\u1eb7c th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3). Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u01b0u gi\u1eef v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi ng\u00e0nh h\u00e0ng kh\u00f4ng th\u00ec h\u00f3a \u0111\u01a1n \u0111\u1ed5i, ho\u00e0n ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng c\u1ea7n c\u00f3 th\u00f4ng tin \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d. Doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a m\u00ecnh cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n, \u0111\u1ed5i ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n do \u0111\u1ea1i l\u00fd xu\u1ea5t.<\/span><\/p>\n<h2><b>4. B\u1ed5 sung lo\u1ea1i ho\u00e1 \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung \u0111i\u1ec3m \u0111 v\u00e0o kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c 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 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh 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;\">\u0110i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung kho\u1ea3n 2a v\u00e0o sau kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed nh\u01b0 sau:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n (ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u) c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i m\u00e0 ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec l\u1ef1a ch\u1ecdn l\u1eadp 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.<\/span><\/p>\n<h2><b>5. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1-6-2025 \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng bao g\u1ed3m h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n h\u00e0nh: Ch\u1ec9 quy \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n (b\u00ean th\u1ee9 ba l\u00e0 b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(Kho\u1ea3n 7 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP)\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&gt;&gt;&gt; Xem th\u00eam: <\/span><a href=\"https:\/\/invoice.fast.com.vn\/quy-dinh-ve-hoa-don-dien-tu-moi-nhat-nghi-dinh-70-2025-nd-cp\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t \u2013 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP\u00a0<\/span><\/a><\/p>\n<p style=\"text-align: right;\"><em><span style=\"font-weight: 400;\">Ngu\u1ed3n: thuvienphapluat.vn<\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Nh%E1%BB%AFng%20%C4%91i%E1%BB%83m%20m%E1%BB%9Bi%20v%E1%BB%81%20h%C3%B3a%20%C4%91%C6%A1n%20%C4%91i%E1%BB%87n%20t%E1%BB%AD%20t%E1%BB%AB%201-6-2025&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fnhung-diem-moi-ve-hoa-don-dien-tu-2025%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/', 'Nh%E1%BB%AFng%20%C4%91i%E1%BB%83m%20m%E1%BB%9Bi%20v%E1%BB%81%20h%C3%B3a%20%C4%91%C6%A1n%20%C4%91i%E1%BB%87n%20t%E1%BB%AD%20t%E1%BB%AB%201-6-2025', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ng\u00e0y 20-3-2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Trong \u0111\u00f3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i m\u1edbi li\u00ean quan \u0111\u1ebfn ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed. 1. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n&#8230;<\/p>\n","protected":false},"author":3,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[101],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 1-6-2025 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"C\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 1-6-2025. T\u00ecm hi\u1ec3u ngay \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang v\u00e0 tr\u00e1nh r\u1ee7i ro!\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"http:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 1-6-2025 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"C\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 1-6-2025. T\u00ecm hi\u1ec3u ngay \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang v\u00e0 tr\u00e1nh r\u1ee7i ro!\" \/>\r\n<meta property=\"og:url\" content=\"http:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/\" \/>\r\n<meta property=\"og:site_name\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"article:modified_time\" content=\"2025-07-08T07:52:59+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/nhung-diem-moi-ve-hoa-don-dien-tu-2025.png\" \/>\r\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\r\n\t<meta property=\"og:image:height\" content=\"628\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"Ho\u00e0ng Th\u1ecb Thanh B\u00ecnh\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"14 ph\u00fat\">\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/htttdn.com\/#website\",\"url\":\"https:\/\/htttdn.com\/\",\"name\":\"H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/htttdn.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"http:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/nhung-diem-moi-ve-hoa-don-dien-tu-2025.png\",\"width\":1200,\"height\":628,\"caption\":\"Nh\\u1eefng \\u0111i\\u1ec3m m\\u1edbi v\\u1ec1 h\\u00f3a \\u0111\\u01a1n \\u0111i\\u1ec7n t\\u1eed t\\u1eeb ng\\u00e0y 1-6-2025\"},{\"@type\":\"WebPage\",\"@id\":\"http:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/#webpage\",\"url\":\"http:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/\",\"name\":\"Nh\\u1eefng \\u0111i\\u1ec3m m\\u1edbi v\\u1ec1 h\\u00f3a \\u0111\\u01a1n \\u0111i\\u1ec7n t\\u1eed t\\u1eeb 1-6-2025 - H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"isPartOf\":{\"@id\":\"https:\/\/htttdn.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"http:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-diem-moi-ve-hoa-don-dien-tu-2025\/#primaryimage\"},\"datePublished\":\"2025-07-08T07:18:56+00:00\",\"dateModified\":\"2025-07-08T07:52:59+00:00\",\"description\":\"C\\u1eadp nh\\u1eadt nh\\u1eefng quy \\u0111\\u1ecbnh m\\u1edbi v\\u1ec1 h\\u00f3a \\u0111\\u01a1n \\u0111i\\u1ec7n t\\u1eed t\\u1eeb 1-6-2025. 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