{"id":4045,"date":"2025-07-09T08:49:19","date_gmt":"2025-07-09T01:49:19","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=4045"},"modified":"2025-07-09T08:51:35","modified_gmt":"2025-07-09T01:51:35","slug":"cac-noi-dung-phai-co-tren-hoa-don-dien-tu-tu-ngay-1-6-2025","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-tu-ngay-1-6-2025\/","title":{"rendered":"C\u00e1c n\u1ed9i dung ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 1-6-2025"},"content":{"rendered":"<figure id=\"attachment_4046\" aria-describedby=\"caption-attachment-4046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"wp-image-4046 size-full\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu.png\" alt=\"cac-noi-dung-phai-co-tren-hoa-don-dien-tu\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu.png 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-300x157.png 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-1024x536.png 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-768x402.png 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-50x26.png 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-60x31.png 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-100x52.png 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4046\" class=\"wp-caption-text\">C\u00e1c n\u1ed9i dung ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 1-6-2025<\/figcaption><\/figure>\n<h2><b>1. C\u00e1c n\u1ed9i dung ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 7 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) <a href=\"https:\/\/invoice.fast.com.vn\/\" target=\"_blank\" rel=\"noopener noreferrer\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a> ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n<h3><b>1.1. T\u00ean h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u00ean c\u1ee7a t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean m\u1ed7i h\u00f3a \u0111\u01a1n, nh\u01b0: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG KI\u00caM T\u1edc KHAI HO\u00c0N THU\u1ebe, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG KI\u00caM PHI\u1ebeU THU, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG, H\u00d3A \u0110\u01a0N B\u00c1N T\u00c0I S\u1ea2N C\u00d4NG, TEM, V\u00c9, TH\u1eba, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG D\u1ef0 TR\u1eee QU\u1ed0C GIA.<\/span><\/p>\n<h3><b>1.2. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6, 7, 8, 9 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 1: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 2: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 3: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 4: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 5: Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 6: Ph\u1ea3n \u00e1nh c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 7: Ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 8: Ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ed1 9: Ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u (06) k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2025 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 25; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2026 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 26<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L, M, N, B, G, H, X th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Ch\u1eef T: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ca\u0301c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh \u0111\u0103ng ky\u0301 s\u01b0\u0309 du\u0323ng v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Ch\u1eef D: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Ch\u1eef L: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Ch\u1eef M: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Ch\u1eef N: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Ch\u1eef B: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Ch\u1eef G: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Ch\u1eef H: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Ch\u1eef X: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 YY;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a h\u00f3a \u0111\u01a1n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft);<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_4047\" aria-describedby=\"caption-attachment-4047\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-4047\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/ky-hieu-hoa-don-dien-tu.jpg\" alt=\"ky-hieu-hoa-don-dien-tu\" width=\"650\" height=\"497\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/ky-hieu-hoa-don-dien-tu.jpg 650w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/ky-hieu-hoa-don-dien-tu-300x229.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/ky-hieu-hoa-don-dien-tu-50x38.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/ky-hieu-hoa-don-dien-tu-60x46.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/ky-hieu-hoa-don-dien-tu-100x76.jpg 100w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-4047\" class=\"wp-caption-text\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<h3><b>1.3. S\u1ed1 h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n khi b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u00f3 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1, b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 1-1 (ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n) v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31-12 h\u00e0ng n\u0103m c\u00f3 t\u1ed1i \u0111a \u0111\u1ebfn s\u1ed1 99 999 999.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong cu\u0300ng m\u00f4\u0323t ky\u0301 hi\u00ea\u0323u ho\u0301a \u0111\u01a1n va\u0300 ky\u0301 hi\u00ea\u0323u m\u00e2\u0303u s\u00f4\u0301 ho\u0301a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean th\u00ec h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc t\u0103ng theo th\u1eddi gian, m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp, s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t v\u00e0 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1.<\/span><\/li>\n<\/ul>\n<h3><b>1.4. T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n (doanh nghi\u1ec7p, h\u1ed9 kinh doanh) tr\u00ean h\u00f3a \u0111\u01a1n theo \u0111\u00fang t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ghi t\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3><b>1.5. T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi theo \u0111\u00fang t\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 ng\u00e2n s\u00e1ch th\u00ec t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 ng\u00e2n s\u00e1ch th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: \u201cPh\u01b0\u1eddng\u201d th\u00e0nh \u201cP\u201d; \u201cQu\u1eadn\u201d th\u00e0nh \u201cQ\u201d, \u201cTh\u00e0nh ph\u1ed1\u201d th\u00e0nh \u201cTP\u201d, \u201cVi\u1ec7t Nam\u201d th\u00e0nh \u201cVN\u201d ho\u1eb7c \u201cC\u1ed5 ph\u1ea7n\u201d l\u00e0 \u201cCP\u201d, \u201cTr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n\u201d th\u00e0nh \u201cTNHH\u201d, \u201ckhu c\u00f4ng nghi\u1ec7p\u201d th\u00e0nh \u201cKCN\u201d, \u201cs\u1ea3n xu\u1ea5t\u201d th\u00e0nh \u201cSX\u201d, \u201cChi nh\u00e1nh\u201d th\u00e0nh \u201cCN\u201d&#8230; nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 14 \u0110i\u1ec1u n\u00e0y th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam th\u00ec th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay b\u1eb1ng th\u00f4ng tin v\u1ec1 s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 qu\u1ed1c t\u1ecbch c\u1ee7a kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<h3><b>1.6. T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), 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 ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: ph\u1ea3i b\u1eb1ng ti\u1ebfng Vi\u1ec7t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a c\u00f3 nhi\u1ec1u ch\u1ee7ng lo\u1ea1i kh\u00e1c nhau th\u00ec t\u00ean h\u00e0ng h\u00f3a th\u1ec3 hi\u1ec7n chi ti\u1ebft \u0111\u1ebfn t\u1eebng ch\u1ee7ng lo\u1ea1i (v\u00ed d\u1ee5: \u0110i\u1ec7n tho\u1ea1i Samsung, \u0111i\u1ec7n tho\u1ea1i Nokia; m\u1eb7t h\u00e0ng \u0103n, u\u1ed1ng;&#8230;). Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n c\u00e1c s\u1ed1 hi\u1ec7u, k\u00fd hi\u1ec7u \u0111\u1eb7c tr\u01b0ng c\u1ee7a h\u00e0ng h\u00f3a m\u00e0 khi \u0111\u0103ng k\u00fd ph\u00e1p lu\u1eadt c\u00f3 y\u00eau c\u1ea7u. V\u00ed d\u1ee5: S\u1ed1 khung, s\u1ed1 m\u00e1y c\u1ee7a \u00f4 t\u00f4, m\u00f4 t\u00f4, \u0111\u1ecba ch\u1ec9, c\u1ea5p nh\u00e0, chi\u1ec1u d\u00e0i, chi\u1ec1u r\u1ed9ng, s\u1ed1 t\u1ea7ng c\u1ee7a m\u1ed9t ng\u00f4i nh\u00e0&#8230; Tr\u01b0\u1eddng h\u1ee3p kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i th\u00ec tr\u00ean ho\u00e1 \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n bi\u1ec3n ki\u1ec3m so\u00e1t ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u00e0nh tr\u00ecnh (\u0111i\u1ec3m \u0111i &#8211; \u0111i\u1ec3m \u0111\u1ebfn). \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh v\u1eadn t\u1ea3i cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n, th\u00f4ng tin t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh ng\u01b0\u1eddi g\u1eedi h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ch\u1eef n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u00e0 c\u00f3 c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao d\u1ecbch c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi c\u1ea3 t\u00ean v\u00e0 m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb t\u00ednh: Ng\u01b0\u1eddi b\u00e1n c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u00e0ng h\u00f3a \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ean \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a h\u00e0ng h\u00f3a th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo \u0111\u01a1n v\u1ecb t\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng (v\u00ed d\u1ee5 nh\u01b0: T\u1ea5n, t\u1ea1, y\u1ebfn, kg, g, mg ho\u1eb7c l\u01b0\u1ee3ng, l\u1ea1ng, c\u00e1i, con, chi\u1ebfc, h\u1ed9p, can, th\u00f9ng, bao, g\u00f3i, tu\u00fdp, m3, m2, m&#8230;). \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201c\u0111\u01a1n v\u1ecb t\u00ednh\u201d m\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh x\u00e1c \u0111\u1ecbnh theo t\u1eebng l\u1ea7n cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 n\u1ed9i dung d\u1ecbch v\u1ee5 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Ng\u01b0\u1eddi b\u00e1n ghi s\u1ed1 l\u01b0\u1ee3ng b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u0103n c\u1ee9 theo \u0111\u01a1n v\u1ecb t\u00ednh n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 chuy\u1ec3n ph\u00e1t, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, \u0111\u01b0\u1ee3c l\u1eadp theo k\u1ef3 quy \u01b0\u1edbc, d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n sau khi \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea k\u00e8m theo h\u00f3a \u0111\u01a1n; b\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i; cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng gi\u00e1 tr\u1ecb khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng k\u00e8m theo danh s\u00e1ch khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng. T\u1ed5 ch\u1ee9c l\u01b0u gi\u1eef h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng v\u00e0 cung c\u1ea5p khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung th\u00f4ng tin giao d\u1ecbch v\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n theo t\u1eebng giao d\u1ecbch th\u00ec ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1\u2026, ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean B\u1ea3ng k\u00ea theo th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y. B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n 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;\">\u0110\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Ng\u01b0\u1eddi b\u00e1n ghi \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo \u0111\u01a1n v\u1ecb t\u00ednh n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf GTGT: th\u1ec3 hi\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, 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 ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT: \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo ch\u1eef s\u1ed1 \u1ea2-r\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec th\u1ec3 hi\u1ec7n theo nguy\u00ean t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n: \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo ch\u1eef s\u1ed1 \u1ea2 r\u1eadp v\u00e0 b\u1eb1ng ch\u1eef ti\u1ebfng Vi\u1ec7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n b\u1eb1ng nguy\u00ean t\u1ec7 v\u00e0 b\u1eb1ng ch\u1eef ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ed9 kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng xu\u1ea5t v\u00e9 \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf th\u00ec c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 thu tr\u00ean ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 ph\u00ed d\u1ecbch v\u1ee5 s\u00e2n bay c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT. Doanh nghi\u1ec7p h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1 \u0111\u1ebfn h\u00e0ng ngh\u00ecn \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu tr\u00ean ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf (IATA).<\/span><\/li>\n<\/ul>\n<h3><b>1.7. Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 <\/span><a href=\"https:\/\/invoice.fast.com.vn\/chu-ky-so-doanh-nghiep-nhung-dieu-ban-can-biet\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p<\/span><\/a><span style=\"font-weight: 400;\">, h\u1ed9 kinh doanh. Kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/p>\n<figure id=\"attachment_4048\" aria-describedby=\"caption-attachment-4048\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-4048\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/chu-ky-so-doanh-nghiep.png\" alt=\"chu-ky-so-doanh-nghiep\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/chu-ky-so-doanh-nghiep.png 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/chu-ky-so-doanh-nghiep-300x157.png 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/chu-ky-so-doanh-nghiep-1024x536.png 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/chu-ky-so-doanh-nghiep-768x402.png 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/chu-ky-so-doanh-nghiep-50x26.png 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/chu-ky-so-doanh-nghiep-60x31.png 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/07\/chu-ky-so-doanh-nghiep-100x52.png 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4048\" class=\"wp-caption-text\">Ch\u1eef k\u00fd s\u1ed1 doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">&gt;&gt;&gt; Xem th\u00eam: <\/span><a href=\"https:\/\/invoice.fast.com.vn\/phan-biet-chu-ky-so-va-chu-ky-dien-tu-doanh-nghiep-can-biet\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t ch\u1eef k\u00fd s\u1ed1 v\u00e0 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p c\u1ea7n bi\u1ebft<\/span><\/a><\/p>\n<h3><b>1.8. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<\/ul>\n<h3><b>1.9. Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 v\u00e0 th\u1eddi \u0111i\u1ec3m g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 7 \u0110i\u1ec1u 1 <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\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a>).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n; th\u1eddi \u0111i\u1ec3m khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 7 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP).<\/span><\/p>\n<h3><b>1.10. M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi 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;\">(C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP).<\/span><\/p>\n<h3><b>1.11. Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 ph\u00e1t sinh ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan th\u00ec ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3><b>1.12. Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef vi\u1ebft hi\u1ec3n th\u1ecb l\u00e0 ti\u1ebfng Vi\u1ec7t:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e2\u0300n ghi th\u00eam ch\u01b0\u0303 n\u01b0\u1edbc ngo\u00e0i thi\u0300 ch\u01b0\u0303 n\u01b0\u01a1\u0301c ngoa\u0300i \u0111\u01b0\u01a1\u0323c \u0111\u0103\u0323t b\u00ean pha\u0309i trong ngo\u0103\u0323c \u0111\u01a1n ( ) ho\u0103\u0323c \u0111\u0103\u0323t ngay d\u01b0\u01a1\u0301i do\u0300ng ti\u00ea\u0301ng Vi\u00ea\u0323t va\u0300 co\u0301 c\u01a1\u0303 ch\u01b0\u0303 nho\u0309 h\u01a1n ch\u01b0\u0303 ti\u00ea\u0301ng Vi\u00ea\u0323t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ch\u1eef tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u th\u00ec c\u00e1c ch\u1eef vi\u1ebft kh\u00f4ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef s\u1ed1 hi\u1ec3n th\u1ecb tr\u00ean ho\u0301a \u0111\u01a1n l\u00e0 ch\u1eef s\u1ed1 \u1ea2-r\u1eadp: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, h\u1ed9 kinh doanh l\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn: sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7,&#8230; ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.), n\u1ebfu c\u00f3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ho\u1eb7c s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ky\u0301 hi\u00ea\u0323u qu\u00f4\u0301c gia la\u0300 \u201c\u0111\u201d.<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p nghi\u00ea\u0323p vu\u0323 kinh t\u00ea\u0301, ta\u0300i chi\u0301nh pha\u0301t sinh b\u0103\u0300ng ngoa\u0323i t\u00ea\u0323 theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 ngoa\u0323i h\u00f4\u0301i thi\u0300 \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, \u0111\u01a1n vi\u0323 ti\u00ea\u0300n t\u00ea\u0323 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ma\u0303 ky\u0301 hi\u00ea\u0323u ngoa\u0323i t\u00ea\u0323 theo ti\u00eau chu\u00e2\u0309n qu\u00f4\u0301c t\u00ea\u0301 (v\u00ed d\u1ee5: 12.700,35 USD &#8211; M\u01b0\u1eddi hai ngh\u00ecn b\u1ea3y tr\u0103m \u0111\u00f4 la M\u1ef9 v\u00e0 ba m\u01b0\u01a1i nh\u0103m xu).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a pha\u0301t sinh b\u0103\u0300ng ngoa\u0323i t\u00ea\u0323 theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 ngoa\u0323i h\u00f4\u0301i 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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>2. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">(i) Kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh v\u00e0 ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n l\u1eadp th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(ii) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(iii) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng t\u1ea1i si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i m\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi <a href=\"https:\/\/fast.com.vn\/giai-phap-xuat-hoa-don-dien-tu-xang-dau-cho-tung-lan-ban\/\" target=\"_blank\" rel=\"noopener noreferrer\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n x\u0103ng d\u1ea7u<\/a> cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau: T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0(iv) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 tem, v\u00e9, th\u1ebb th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3), ti\u00eau th\u1ee9c ng\u01b0\u1eddi mua (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf), ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t thu\u1ebf GTGT.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed c\u00f3 s\u1eb5n m\u1ec7nh gi\u00e1 th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(v) \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p, h\u1ed9 kinh doanh (ng\u01b0\u1eddi b\u00e1n).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c kh\u00f4ng kinh doanh mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho c\u00e1c c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p, kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh giao cho t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(vi) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t; ho\u1ea1t \u0111\u1ed9ng x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n c\u00f3 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 theo h\u1ee3p \u0111\u1ed3ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n vi\u0323 ti\u0301nh, s\u00f4\u0301 l\u01b0\u01a1\u0323ng, \u0111\u01a1n gia\u0301.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(vii) \u0110\u1ed1i v\u1edbi Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 th\u00ec tr\u00ean Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 th\u1ec3 hi\u1ec7n: t\u00ean ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi nh\u1eadn h\u00e0ng, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho nh\u1eadn h\u00e0ng; t\u00ean ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi xu\u1ea5t h\u00e0ng, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t h\u00e0ng v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n; kh\u00f4ng th\u1ec3 hi\u1ec7n ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd th\u00ec tr\u00ean Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin nh\u01b0 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t, \u0111\u1ecba \u0111i\u1ec3m kho nh\u1eadn, t\u00ean s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n. C\u1ee5 th\u1ec3: ghi s\u1ed1, ng\u00e0y th\u00e1ng n\u0103m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf k\u00fd gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; h\u1ecd t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n (n\u1ebfu c\u00f3), \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(viii) H\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng cho thanh to\u00e1n Interline gi\u1eefa c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau: k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, t\u00ean \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(ix) H\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng xu\u1ea5t cho \u0111\u1ea1i l\u00fd l\u00e0 h\u00f3a \u0111\u01a1n xu\u1ea5t ra theo b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu gi\u1eefa hai b\u00ean v\u00e0 theo b\u1ea3ng k\u00ea t\u1ed5ng h\u1ee3p th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(x) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, s\u1ea3n xu\u1ea5t, cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p qu\u1ed1c ph\u00f2ng an ninh ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ed1c ph\u00f2ng an ninh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n v\u1ecb t\u00ednh; s\u1ed1 l\u01b0\u1ee3ng; \u0111\u01a1n gi\u00e1; ph\u1ea7n t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(xi) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1ea1t \u0111\u1ed9ng kinh doanh casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Ngo\u00e0i nh\u1eefng n\u1ed9i dung n\u00eau tr\u00ean; doanh nghi\u1ec7p, h\u1ed9 kinh doanh khi l\u1eadp h\u00f3a \u0111\u01a1n c\u00f2n c\u00f3 th\u1ec3 ta\u0323o th\u00eam th\u00f4ng tin v\u1ec1 bi\u1ec3u tr\u01b0ng hay lo-go \u0111\u1ec3 th\u1ec3 hi\u1ec7n nh\u00e3n hi\u1ec7u, th\u01b0\u01a1ng hi\u1ec7u hay h\u00ecnh \u1ea3nh \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p, h\u1ed9 kinh doanh (ng\u01b0\u1eddi b\u00e1n). T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t giao d\u1ecbch v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1<a href=\"https:\/\/fast.com.vn\/cac-mau-hop-dong-mua-ban-hang-hoa\/\" target=\"_blank\" rel=\"noopener noreferrer\"> H\u1ee3p \u0111\u1ed3ng mua b\u00e1n<\/a>, l\u1ec7nh v\u1eadn chuy\u1ec3n, m\u00e3 kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: right;\"><em><span style=\"font-weight: 400;\">Ngu\u1ed3n: Einvoice.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\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-tu-ngay-1-6-2025\/'><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\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-tu-ngay-1-6-2025\/\" 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\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-tu-ngay-1-6-2025\/\" 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=C%C3%A1c%20n%E1%BB%99i%20dung%20ph%E1%BA%A3i%20c%C3%B3%20tr%C3%AAn%20h%C3%B3a%20%C4%91%C6%A1n%20%C4%91i%E1%BB%87n%20t%E1%BB%AD%20t%E1%BB%AB%20ng%C3%A0y%201-6-2025&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fcac-noi-dung-phai-co-tren-hoa-don-dien-tu-tu-ngay-1-6-2025%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\/cac-noi-dung-phai-co-tren-hoa-don-dien-tu-tu-ngay-1-6-2025\/', 'C%C3%A1c%20n%E1%BB%99i%20dung%20ph%E1%BA%A3i%20c%C3%B3%20tr%C3%AAn%20h%C3%B3a%20%C4%91%C6%A1n%20%C4%91i%E1%BB%87n%20t%E1%BB%AD%20t%E1%BB%AB%20ng%C3%A0y%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>1. C\u00e1c n\u1ed9i dung ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 7 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y: 1.1. T\u00ean h\u00f3a \u0111\u01a1n T\u00ean h\u00f3a&#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>C\u00e1c n\u1ed9i dung ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 1-6-2025 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"C\u1eadp nh\u1eadt 12 n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb 1-6-2025. 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