{"id":10035,"date":"2026-09-23T14:18:24","date_gmt":"2026-09-23T07:18:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10035"},"modified":"2026-09-23T14:18:24","modified_gmt":"2026-09-23T07:18:24","slug":"cong-van-8262-cth-qldn4","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/","title":{"rendered":"C\u00f4ng v\u0103n 8262\/CTH-QLDN4: S\u1eeda \u00f4 t\u00f4, xu\u1ea5t h\u00f3a \u0111\u01a1n cho ai?\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-8262cthqldn4-ve-xuat-hoa-don-sua-o-to-khi-nguoi-yeu-cau-xuat-hoa-don-khac-chu-xe-nhu-the-n-232200.html\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 8262\/CTH-QLDN4<\/span><\/strong><\/a> n\u0103m 2026 tr\u1ea3 l\u1eddi m\u1ed9t c\u00e2u h\u1ecfi m\u00e0 g\u1ea7n nh\u01b0 k\u1ebf to\u00e1n \u1edf c\u00e1c garage, x\u01b0\u1edfng d\u1ecbch v\u1ee5 \u00f4 t\u00f4 n\u00e0o c\u0169ng t\u1eebng g\u1eb7p: xe \u0111\u1ee9ng t\u00ean ng\u01b0\u1eddi n\u00e0y nh\u01b0ng ng\u01b0\u1eddi \u0111\u1ebfn s\u1eeda, ng\u01b0\u1eddi tr\u1ea3 ti\u1ec1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb ghi t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea1i l\u00e0 ng\u01b0\u1eddi kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n cho ai m\u1edbi \u0111\u00fang? B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">Decree 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, n\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ed1t l\u00f5i c\u1ee7a c\u00f4ng v\u0103n v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng v\u00e0o h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf \u0111\u1ec3 doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro khi b\u1ecb ki\u1ec3m tra.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Cong_van_8262CTH-QLDN4_giai_quyet_vuong_mac_gi_cho_garage_va_doanh_nghiep\" >C\u00f4ng v\u0103n 8262\/CTH-QLDN4 gi\u1ea3i quy\u1ebft v\u01b0\u1edbng m\u1eafc g\u00ec cho garage v\u00e0 doanh nghi\u1ec7p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Can_cu_phap_ly_cua_Cong_van_8262CTH-QLDN4_theo_Nghi_dinh_2542026ND-CP\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 8262\/CTH-QLDN4 theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Khoan_1_Dieu_4_Nguyen_tac_lap_hoa_don_khi_cung_cap_dich_vu\" >Kho\u1ea3n 1 \u0110i\u1ec1u 4: Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n khi cung c\u1ea5p d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Khoan_1_Dieu_10_Noi_dung_bat_buoc_tren_hoa_don\" >Kho\u1ea3n 1 \u0110i\u1ec1u 10: N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Khoan_4_Dieu_10_Hoa_don_khoi_tao_tu_may_tinh_tien\" >Kho\u1ea3n 4 \u0110i\u1ec1u 10: H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Noi_dung_huong_dan_cua_Cong_van_8262CTH-QLDN4\" >N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 8262\/CTH-QLDN4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Truong_hop_1_Chu_xe_dong_thoi_la_nguoi_mua_dich_vu\" >Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1ee7 xe \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Truong_hop_2_Chu_xe_khac_nguoi_truc_tiep_mua_dich_vu\" >Tr\u01b0\u1eddng h\u1ee3p 2: Ch\u1ee7 xe kh\u00e1c ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp mua d\u1ecbch v\u1ee5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Ap_dung_Cong_van_8262CTH-QLDN4_vao_cac_tinh_huong_thuc_te\" >\u00c1p d\u1ee5ng C\u00f4ng v\u0103n 8262\/CTH-QLDN4 v\u00e0o c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Tinh_huong_1_Xe_dung_ten_ca_nhan_cong_ty_thue_de_su_dung\" >T\u00ecnh hu\u1ed1ng 1: Xe \u0111\u1ee9ng t\u00ean c\u00e1 nh\u00e2n, c\u00f4ng ty thu\u00ea \u0111\u1ec3 s\u1eed d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Tinh_huong_2_Xe_dung_ten_cong_ty_ca_nhan_muon_di_va_tu_su\" >T\u00ecnh hu\u1ed1ng 2: Xe \u0111\u1ee9ng t\u00ean c\u00f4ng ty, c\u00e1 nh\u00e2n m\u01b0\u1ee3n \u0111i v\u00e0 t\u1ef1 s\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Tinh_huong_3_Khach_le_de_nghi_ghi_ten_mot_doanh_nghiep_de_lay_hoa_don_dau_vao\" >T\u00ecnh hu\u1ed1ng 3: Kh\u00e1ch l\u1ebb \u0111\u1ec1 ngh\u1ecb ghi t\u00ean m\u1ed9t doanh nghi\u1ec7p \u0111\u1ec3 l\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Ho_so_chung_minh_nguoi_mua_dich_vu\" >H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#4_sai_lam_thuong_gap_khi_xuat_hoa_don_sua_o_to\" >4 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1eeda \u00f4 t\u00f4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Cau_hoi_thuong_gap_ve_Cong_van_8262CTH-QLDN4\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 8262\/CTH-QLDN4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Cong_van_8262CTH-QLDN4_huong_dan_noi_dung_gi\" >C\u00f4ng v\u0103n 8262\/CTH-QLDN4 h\u01b0\u1edbng d\u1eabn n\u1ed9i dung g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Co_bat_buoc_xuat_hoa_don_sua_xe_theo_ten_chu_xe_khong\" >C\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1eeda xe theo t\u00ean ch\u1ee7 xe kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Khach_de_nghi_ghi_ten_cong_ty_khac_de_khau_tru_thue_thi_co_duoc_khong\" >Kh\u00e1ch \u0111\u1ec1 ngh\u1ecb ghi t\u00ean c\u00f4ng ty kh\u00e1c \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-8262-cth-qldn4\/#Hoa_don_may_tinh_tien_co_phai_ghi_thong_tin_nguoi_mua_khong\" >H\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 ph\u1ea3i ghi th\u00f4ng tin ng\u01b0\u1eddi mua kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_8262CTH-QLDN4_giai_quyet_vuong_mac_gi_cho_garage_va_doanh_nghiep\"><\/span><b>C\u00f4ng v\u0103n 8262\/CTH-QLDN4 gi\u1ea3i quy\u1ebft v\u01b0\u1edbng m\u1eafc g\u00ec cho garage v\u00e0 doanh nghi\u1ec7p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong l\u0129nh v\u1ef1c s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng \u00f4 t\u00f4, vi\u1ec7c ch\u1ee7 xe tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd xe kh\u00f4ng tr\u00f9ng v\u1edbi ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5 l\u00e0 chuy\u1ec7n r\u1ea5t ph\u1ed5 bi\u1ebfn. Xe \u0111\u1ee9ng t\u00ean c\u00e1 nh\u00e2n gi\u00e1m \u0111\u1ed1c nh\u01b0ng giao cho c\u00f4ng ty s\u1eed d\u1ee5ng; xe c\u00f4ng ty \u0111i thu\u00ea c\u1ee7a c\u00e1 nh\u00e2n; xe m\u01b0\u1ee3n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Khi thanh to\u00e1n, kh\u00e1ch h\u00e0ng th\u01b0\u1eddng \u0111\u1ec1 ngh\u1ecb xu\u1ea5t h\u00f3a \u0111\u01a1n mang t\u00ean doanh nghi\u1ec7p c\u1ee7a m\u00ecnh \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n garage khi \u0111\u00f3 \u0111\u1ee9ng tr\u01b0\u1edbc hai r\u1ee7i ro ng\u01b0\u1ee3c chi\u1ec1u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u1ee9 l\u1eadp h\u00f3a \u0111\u01a1n theo t\u00ean ch\u1ee7 xe, h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 ghi sai ng\u01b0\u1eddi mua th\u1ef1c t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu chi\u1ec1u theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch m\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9, h\u00f3a \u0111\u01a1n c\u00f3 nguy c\u01a1 b\u1ecb xem l\u00e0 l\u1eadp kh\u00f4ng \u0111\u00fang ng\u01b0\u1eddi mua.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8262\/CTH-QLDN4 x\u1eed l\u00fd \u0111\u00fang \u0111i\u1ec3m giao nhau n\u00e0y. Tinh th\u1ea7n xuy\u00ean su\u1ed1t c\u1ee7a C\u00f4ng v\u0103n r\u1ea5t r\u00f5: <\/span><b>th\u00f4ng tin ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5 tr\u00ean th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ee5 thu\u1ed9c m\u00e1y m\u00f3c v\u00e0o t\u00ean tr\u00ean gi\u1ea5y \u0111\u0103ng k\u00fd xe nh\u01b0ng c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c linh ho\u1ea1t \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch h\u1ea1ch to\u00e1n hay kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_Cong_van_8262CTH-QLDN4_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 8262\/CTH-QLDN4 theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10037\" aria-describedby=\"caption-attachment-10037\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10037\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-Cong-van-8262_CTH-QLDN4-theo-Nghi-dinh-254.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 8262\/CTH-QLDN4 theo Ngh\u1ecb \u0111\u1ecbnh 254\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-Cong-van-8262_CTH-QLDN4-theo-Nghi-dinh-254.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-Cong-van-8262_CTH-QLDN4-theo-Nghi-dinh-254-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-Cong-van-8262_CTH-QLDN4-theo-Nghi-dinh-254-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-Cong-van-8262_CTH-QLDN4-theo-Nghi-dinh-254-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-Cong-van-8262_CTH-QLDN4-theo-Nghi-dinh-254-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10037\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 8262\/CTH-QLDN4 theo Ngh\u1ecb \u0111\u1ecbnh 254<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8262\/CTH-QLDN4 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean hai nh\u00f3m quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i \u0110i\u1ec1u 4 v\u00e0 n\u1ed9i dung h\u00f3a \u0111\u01a1n t\u1ea1i \u0110i\u1ec1u 10.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_Dieu_4_Nguyen_tac_lap_hoa_don_khi_cung_cap_dich_vu\"><\/span><b>Kho\u1ea3n 1 \u0110i\u1ec1u 4: Nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n khi cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">When selling goods or providing services, sellers must issue electronic invoices to buyers (including cases where goods and services are used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption; goods exported in the form of loans or borrowings) and cases where invoices are issued as prescribed by the Minister of Finance, except for cases where electronic invoices are not required as stipulated in Article 7 of this Decree.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1ea5u ch\u1ed1t l\u00e0 c\u1ee5m &#8220;\u0111\u1ec3 giao cho ng\u01b0\u1eddi mua&#8221;<\/b><span style=\"font-weight: 400;\">: Ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n g\u1eafn v\u1edbi giao d\u1ecbch mua b\u00e1n d\u1ecbch v\u1ee5, kh\u00f4ng g\u1eafn v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eeda ch\u1eefa. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng bao tr\u00f9m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 h\u00e0ng khuy\u1ebfn m\u1ea1i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9; doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-doi-voi-hang-mau\/\"> xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 th\u1ea5y nguy\u00ean t\u1eafc n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n ra sao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_Dieu_10_Noi_dung_bat_buoc_tren_hoa_don\"><\/span><b>Kho\u1ea3n 1 \u0110i\u1ec1u 10: N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice name, invoice symbol, invoice form number symbol;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice number;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name, address, and tax identification number of the seller;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 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;\">Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua: Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ecfa thu\u1eadn);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 \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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The time of digital signature on the electronic invoice;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fees and charges belonging to the state budget, trade discounts, promotions (if any), and other related matters (if any).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n ghi th\u00f4ng tin <\/span><b>c\u1ee7a ng\u01b0\u1eddi mua<\/b><span style=\"font-weight: 400;\">, v\u0103n b\u1ea3n kh\u00f4ng c\u00f3 ch\u1ec9 ti\u00eau n\u00e0o y\u00eau c\u1ea7u ghi th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eeda ch\u1eefa.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_4_Dieu_10_Hoa_don_khoi_tao_tu_may_tinh_tien\"><\/span><b>Kho\u1ea3n 4 \u0110i\u1ec1u 10: H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u x\u01b0\u1edfng d\u1ecbch v\u1ee5 \u00f4 t\u00f4 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\u1edbi lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y, c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">b) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\/s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh (n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u);<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua b\u1eb1ng h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed (tin nh\u1eafn, th\u01b0 \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c) ho\u1eb7c cung c\u1ea5p \u0111\u01b0\u1eddng d\u1eabn ho\u1eb7c m\u00e3 QR \u0111\u1ec3 ng\u01b0\u1eddi mua tra c\u1ee9u, t\u1ea3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 th\u00f4ng tin ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n ch\u1ec9 ghi khi ng\u01b0\u1eddi mua y\u00eau c\u1ea7u, m\u1ed9t khi \u0111\u00e3 ghi th\u00ec th\u00f4ng tin \u0111\u00f3 v\u1eabn ph\u1ea3i l\u00e0 c\u1ee7a ng\u01b0\u1eddi mua th\u1ef1c t\u1ebf. \u0110\u1ec3 n\u1eafm tr\u1ecdn b\u1ed9 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m, n\u1ed9i dung v\u00e0 c\u00e1ch l\u1eadp, k\u1ebf to\u00e1n n\u00ean \u0111\u1ecdc th\u00eam h\u01b0\u1edbng d\u1eabn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-theo-nghi-dinh-254\/\"> Issuing invoices according to Decree 254<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_huong_dan_cua_Cong_van_8262CTH-QLDN4\"><\/span><b>N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 8262\/CTH-QLDN4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10038\" aria-describedby=\"caption-attachment-10038\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10038\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cua-Cong-van-8262_CTH-QLDN4.jpg\" alt=\"N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 8262\/CTH-QLDN4\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cua-Cong-van-8262_CTH-QLDN4.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cua-Cong-van-8262_CTH-QLDN4-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cua-Cong-van-8262_CTH-QLDN4-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cua-Cong-van-8262_CTH-QLDN4-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-cua-Cong-van-8262_CTH-QLDN4-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10038\" class=\"wp-caption-text\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 8262\/CTH-QLDN4<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf c\u00e1c quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng v\u0103n 8262\/CTH-QLDN4 h\u01b0\u1edbng d\u1eabn theo hai tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Chu_xe_dong_thoi_la_nguoi_mua_dich_vu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1ee7 xe \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ee9ng t\u00ean tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd xe \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng th\u00ec C\u00f4ng ty l\u1eadp h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Chu_xe_khac_nguoi_truc_tiep_mua_dich_vu\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Ch\u1ee7 xe kh\u00e1c ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp mua d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ee9ng t\u00ean tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd xe kh\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp mua d\u1ecbch v\u1ee5 th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp mua d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh \u0111\u00e2y l\u00e0 b\u00ean th\u1ef1c t\u1ebf giao k\u1ebft; mua d\u1ecbch v\u1ee5, c\u00f3 quy\u1ec1n ho\u1eb7c tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng xe v\u00e0 ch\u1ecbu chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng; \u0111\u1ed3ng th\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 giao d\u1ecbch v\u1edbi C\u00f4ng ty.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc chung v\u00e0 gi\u1edbi h\u1ea1n: <\/b><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan, b\u1ea3o \u0111\u1ea3m th\u00f4ng tin ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00fang v\u1edbi ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5. C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c v\u1edbi ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5 ch\u1ec9 nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n ho\u1eb7c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_Cong_van_8262CTH-QLDN4_vao_cac_tinh_huong_thuc_te\"><\/span><b>\u00c1p d\u1ee5ng C\u00f4ng v\u0103n 8262\/CTH-QLDN4 v\u00e0o c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch v\u1eadn d\u1ee5ng C\u00f4ng v\u0103n 8262\/CTH-QLDN4 v\u00e0o ba t\u00ecnh hu\u1ed1ng k\u1ebf to\u00e1n garage hay g\u1eb7p nh\u1ea5t. C\u00e1c ph\u00e2n t\u00edch mang t\u00ednh tham kh\u1ea3o nghi\u1ec7p v\u1ee5, k\u1ebft lu\u1eadn cu\u1ed1i c\u00f9ng v\u1eabn ph\u1ee5 thu\u1ed9c h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_1_Xe_dung_ten_ca_nhan_cong_ty_thue_de_su_dung\"><\/span><b>T\u00ecnh hu\u1ed1ng 1: Xe \u0111\u1ee9ng t\u00ean c\u00e1 nh\u00e2n, c\u00f4ng ty thu\u00ea \u0111\u1ec3 s\u1eed d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B thu\u00ea \u00f4 t\u00f4 c\u1ee7a \u00f4ng C theo h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, trong \u0111\u00f3 quy \u0111\u1ecbnh b\u00ean thu\u00ea ch\u1ecbu chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng. C\u00f4ng ty B k\u00fd l\u1ec7nh s\u1eeda ch\u1eefa, chuy\u1ec3n kho\u1ea3n thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u00f4ng ty. \u0110\u1ed1i chi\u1ebfu b\u1ed1n \u0111i\u1ec1u ki\u1ec7n, C\u00f4ng ty B l\u00e0 ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf; garage c\u00f3 c\u0103n c\u1ee9 l\u1eadp h\u00f3a \u0111\u01a1n ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a C\u00f4ng ty B.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_2_Xe_dung_ten_cong_ty_ca_nhan_muon_di_va_tu_su\"><\/span><b>T\u00ecnh hu\u1ed1ng 2: Xe \u0111\u1ee9ng t\u00ean c\u00f4ng ty, c\u00e1 nh\u00e2n m\u01b0\u1ee3n \u0111i v\u00e0 t\u1ef1 s\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e2n vi\u00ean m\u01b0\u1ee3n xe c\u00f4ng ty \u0111i vi\u1ec7c ri\u00eang, xe h\u1ecfng, nh\u00e2n vi\u00ean t\u1ef1 mang xe \u0111i s\u1eeda v\u00e0 t\u1ef1 tr\u1ea3 ti\u1ec1n, kh\u00f4ng \u0111\u1ec1 ngh\u1ecb c\u00f4ng ty thanh to\u00e1n. Ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5 l\u00fac n\u00e0y l\u00e0 c\u00e1 nh\u00e2n nh\u00e2n vi\u00ean. N\u1ebfu nh\u00e2n vi\u00ean y\u00eau c\u1ea7u ghi t\u00ean c\u00f4ng ty l\u00ean h\u00f3a \u0111\u01a1n &#8220;cho \u0111\u00fang ch\u1ee7 xe&#8221;, garage c\u1ea7n xem x\u00e9t l\u1ea1i: giao d\u1ecbch th\u1ef1c t\u1ebf kh\u00f4ng do c\u00f4ng ty giao k\u1ebft v\u00e0 chi tr\u1ea3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_3_Khach_le_de_nghi_ghi_ten_mot_doanh_nghiep_de_lay_hoa_don_dau_vao\"><\/span><b>T\u00ecnh hu\u1ed1ng 3: Kh\u00e1ch l\u1ebb \u0111\u1ec1 ngh\u1ecb ghi t\u00ean m\u1ed9t doanh nghi\u1ec7p \u0111\u1ec3 l\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n t\u1ef1 s\u1eeda xe c\u1ee7a m\u00ecnh, t\u1ef1 thanh to\u00e1n, nh\u01b0ng \u0111\u1ec1 ngh\u1ecb ghi t\u00ean m\u1ed9t doanh nghi\u1ec7p quen bi\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u00f3 h\u1ea1ch to\u00e1n. \u0110\u00e2y \u0111\u00fang l\u00e0 tr\u01b0\u1eddng h\u1ee3p C\u00f4ng v\u0103n 8262\/CTH-QLDN4 c\u1ea5m: l\u1eadp h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c kh\u00e1c v\u1edbi ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5 ch\u1ec9 nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n ho\u1eb7c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_nguoi_mua_dich_vu\"><\/span><b>H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8262\/CTH-QLDN4 d\u00f9ng c\u1ee5m &#8220;c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh&#8221;. V\u00ec v\u1eady, garage kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o l\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ee7a kh\u00e1ch. T\u1eeb kinh nghi\u1ec7m x\u1eed l\u00fd h\u1ed3 s\u01a1, b\u1ed9 ch\u1ee9ng t\u1eeb n\u00ean l\u01b0u k\u00e8m h\u00f3a \u0111\u01a1n g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy\u1ec1n ho\u1eb7c tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng xe: H\u1ee3p \u0111\u1ed3ng thu\u00ea, h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n, quy\u1ebft \u0111\u1ecbnh giao xe ho\u1eb7c v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa ch\u1ee7 xe v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 giao k\u1ebft: B\u00e1o gi\u00e1, l\u1ec7nh s\u1eeda ch\u1eefa, phi\u1ebfu ti\u1ebfp nh\u1eadn xe c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5 ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ch\u1ecbu chi ph\u00ed: Ch\u1ee9ng t\u1eeb thanh to\u00e1n, \u01b0u ti\u00ean chuy\u1ec3n kho\u1ea3n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ch\u00ednh ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n giao d\u1ecbch: Bi\u00ean b\u1ea3n b\u00e0n giao, nghi\u1ec7m thu, gi\u1ea5y gi\u1edbi thi\u1ec7u ho\u1eb7c gi\u1ea5y \u1ee7y quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ebfn l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p \u0111i s\u1eeda xe, vi\u1ec7c chu\u1ea9n b\u1ecb s\u1eb5n h\u1ee3p \u0111\u1ed3ng thu\u00ea, m\u01b0\u1ee3n xe c\u0169ng l\u00e0 c\u00e1ch b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. N\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 m\u1ecfng,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 chu\u1ea9n h\u00f3a quy tr\u00ecnh ch\u1ee9ng t\u1eeb ngay t\u1eeb \u0111\u1ea7u th\u01b0\u1eddng ti\u1ebft ki\u1ec7m h\u01a1n nhi\u1ec1u so v\u1edbi vi\u1ec7c gi\u1ea3i tr\u00ecnh v\u1ec1 sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_sai_lam_thuong_gap_khi_xuat_hoa_don_sua_o_to\"><\/span><b>4 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1eeda \u00f4 t\u00f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t, m\u1eb7c \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n theo t\u00ean tr\u00ean gi\u1ea5y \u0111\u0103ng k\u00fd xe. Theo C\u00f4ng v\u0103n 8262\/CTH-QLDN4, t\u00ean ch\u1ee7 xe ch\u1ec9 l\u00e0 ng\u01b0\u1eddi mua khi ch\u1ee7 xe \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5. L\u1eadp theo t\u00ean ch\u1ee7 xe trong khi ng\u01b0\u1eddi kh\u00e1c giao k\u1ebft v\u00e0 thanh to\u00e1n l\u00e0 ghi sai ng\u01b0\u1eddi mua.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai, chi\u1ec1u theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1. Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n cho b\u00ean kh\u00f4ng \u0111\u1ee9ng t\u00ean xe ch\u1ec9 \u0111\u00fang khi \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh. Kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1, r\u1ee7i ro d\u1ed3n v\u1ec1 ph\u00eda ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba, d\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed cho kh\u00e1ch. \u0110\u00e2y l\u00e0 gi\u1edbi h\u1ea1n c\u1ee9ng m\u00e0 C\u00f4ng v\u0103n 8262\/CTH-QLDN4 n\u00eau \u0111\u00edch danh, kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1n, x\u1eed l\u00fd sai khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ghi nh\u1ea7m ng\u01b0\u1eddi mua. Khi \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n sai th\u00f4ng tin ng\u01b0\u1eddi mua, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh hay thay th\u1ebf v\u00e0 k\u1ef3 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng. N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch chi ti\u1ebft t\u1ea1i b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/hoa-don-dieu-chinh-va-thay-the-ke-khai-ky-nao\/\"> h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thay th\u1ebf k\u00ea khai k\u1ef3 n\u00e0o<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8262\/CTH-QLDN4 ch\u1ed1t l\u1ea1i ba \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, h\u00f3a \u0111\u01a1n ghi th\u00f4ng tin ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5, kh\u00f4ng m\u1eb7c \u0111\u1ecbnh l\u00e0 ch\u1ee7 xe;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, l\u1eadp h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi kh\u00f4ng \u0111\u1ee9ng t\u00ean xe ch\u1ec9 khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 v\u1ec1 giao k\u1ebft, quy\u1ec1n ho\u1eb7c tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng xe, ch\u1ecbu chi ph\u00ed v\u00e0 th\u1ef1c hi\u1ec7n giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi kh\u00e1c ch\u1ec9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n hay kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch l\u00e0m an to\u00e0n nh\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi mua ngay t\u1eeb kh\u00e2u ti\u1ebfp nh\u1eadn xe v\u00e0 l\u1eadp l\u1ec7nh s\u1eeda ch\u1eefa, thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn l\u00fac thanh to\u00e1n m\u1edbi h\u1ecfi &#8220;xu\u1ea5t h\u00f3a \u0111\u01a1n cho ai&#8221;. N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n to\u00e0n b\u1ed9 quy tr\u00ecnh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 k\u00ea khai \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t theo \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh, t\u1eeb kh\u00e2u thi\u1ebft l\u1eadp \u0111\u1ebfn khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_8262CTH-QLDN4\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 8262\/CTH-QLDN4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_8262CTH-QLDN4_huong_dan_noi_dung_gi\"><\/span><b>C\u00f4ng v\u0103n 8262\/CTH-QLDN4 h\u01b0\u1edbng d\u1eabn n\u1ed9i dung g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng \u00f4 t\u00f4 trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ee9ng t\u00ean tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd xe kh\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp mua d\u1ecbch v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bat_buoc_xuat_hoa_don_sua_xe_theo_ten_chu_xe_khong\"><\/span><b>C\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1eeda xe theo t\u00ean ch\u1ee7 xe kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c. Theo C\u00f4ng v\u0103n 8262\/CTH-QLDN4, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp cho ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp mua d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh; th\u00f4ng tin ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u00fang v\u1edbi ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khach_de_nghi_ghi_ten_cong_ty_khac_de_khau_tru_thue_thi_co_duoc_khong\"><\/span><b>Kh\u00e1ch \u0111\u1ec1 ngh\u1ecb ghi t\u00ean c\u00f4ng ty kh\u00e1c \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c v\u1edbi ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5 ch\u1ec9 nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n ho\u1eb7c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_may_tinh_tien_co_phai_ghi_thong_tin_nguoi_mua_khong\"><\/span><b>H\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 ph\u1ea3i ghi th\u00f4ng tin ng\u01b0\u1eddi mua kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, th\u00f4ng tin ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c ghi n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u. Khi \u0111\u00e3 ghi, th\u00f4ng tin \u0111\u00f3 ph\u1ea3i \u0111\u00fang ng\u01b0\u1eddi mua d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 8262\/CTH-QLDN4 n\u0103m 2026 tr\u1ea3 l\u1eddi m\u1ed9t c\u00e2u h\u1ecfi m\u00e0 g\u1ea7n nh\u01b0 k\u1ebf to\u00e1n \u1edf c\u00e1c garage, x\u01b0\u1edfng d\u1ecbch v\u1ee5 \u00f4 t\u00f4 n\u00e0o c\u0169ng t\u1eebng g\u1eb7p: xe \u0111\u1ee9ng t\u00ean ng\u01b0\u1eddi n\u00e0y nh\u01b0ng ng\u01b0\u1eddi \u0111\u1ebfn s\u1eeda, ng\u01b0\u1eddi tr\u1ea3 ti\u1ec1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb ghi t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea1i l\u00e0 ng\u01b0\u1eddi kh\u00e1c. L\u1eadp h\u00f3a \u0111\u01a1n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":10036,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10035","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=10035"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10035\/revisions"}],"predecessor-version":[{"id":10039,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10035\/revisions\/10039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10036"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}