{"id":8232,"date":"2026-04-16T09:03:24","date_gmt":"2026-04-16T02:03:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8232"},"modified":"2026-04-16T11:02:06","modified_gmt":"2026-04-16T04:02:06","slug":"cong-van-2193-ct-cs-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/","title":{"rendered":"\u516c\u5f0f\u6587\u66f82193\/CT-CS\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 n\u0103m 2026 \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc ti\u1ebfn m\u1ea1nh m\u1ebd, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi m\u1ed7i doanh nghi\u1ec7p. M\u1edbi \u0111\u00e2y, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-2193-ct-cs-2026-cua-cuc-thue-ve-chinh-sach-thue-gtgt-va-hoa-don-431247-d6.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 2193\/CT-CS<\/a><\/span><\/strong> v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf GTGT, gi\u1ea3i \u0111\u00e1p nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00ea khai thu\u1ebf. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft n\u1ed9i dung c\u00f4ng v\u0103n gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/drive.google.com\/file\/d\/1qGHuG-7ezykakEMGP5HbYsI7D1fBJhZ8\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">T\u1ea3i File T\u00f3m T\u1eaft<\/a><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\">M\u1ee5c l\u1ee5c<\/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\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Boi_canh_ra_doi_cua_Cong_van_2193CT-CS\" >B\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a C\u00f4ng v\u0103n 2193\/CT-CS<\/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\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Noi_dung_trong_tam_cua_Cong_van_2193CT-CS_ve_hoa_don_va_thue_GTGT\" >N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf GTGT<\/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\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Huong_dan_ve_thue_suat_GTGT_nam_2026\" >H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf su\u1ea5t GTGT n\u0103m 2026<\/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\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Cong_van_2193CT-CS_quy_dinh_ve_hoa_don_dien_tu\" >C\u00f4ng v\u0103n 2193\/CT-CS quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Huong_dan_xu_ly_hoa_don_sai_sot\" >H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a><\/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\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Nhung_luu_y_ve_hang_hoa_nhap_khau_va_chu_ky_so\" >Nh\u1eefng l\u01b0u \u00fd v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0 ch\u1eef k\u00fd s\u1ed1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Danh_gia_chuyen_mon_va_tac_dong\" >\u0110\u00e1nh gi\u00e1 chuy\u00ean m\u00f4n v\u00e0 t\u00e1c \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Cau_hoi_thuong_gap_ve_Cong_van_2193CT-CS_ve_hoa_don_va_chinh_sach_thue_GTGT\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Cong_van_2193CT-CS_co_hieu_luc_ap_dung_cho_tat_ca_cac_tinh_thanh_khong\" >C\u00f4ng v\u0103n 2193\/CT-CS c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ec9nh th\u00e0nh kh\u00f4ng?<\/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\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Phai_lam_gi_neu_hoa_don_da_gui_co_quan_thue_moi_phat_hien_sai_thue_suat\" >Ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf m\u1edbi ph\u00e1t hi\u1ec7n sai thu\u1ebf su\u1ea5t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-2193-ct-cs-hoa-don-dien-tu\/#Thue_suat_GTGT_2026_cho_hang_nhap_khau_co_gi_moi_khong\" >Thu\u1ebf su\u1ea5t GTGT 2026 cho h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 g\u00ec m\u1edbi kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Boi_canh_ra_doi_cua_Cong_van_2193CT-CS\"><\/span><b>B\u1ed1i c\u1ea3nh ra \u0111\u1eddi c\u1ee7a C\u00f4ng v\u0103n 2193\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 vi\u1ec7c \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u thu\u1ebf \u0111\u00e3 \u0111i v\u00e0o chi\u1ec1u s\u00e2u. Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn g\u1eb7p l\u00fang t\u00fang khi x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t GTGT cho c\u00e1c m\u1eb7t h\u00e0ng m\u1edbi ho\u1eb7c c\u00e1ch x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u01b0 m\u1ed9t kim ch\u1ec9 nam nh\u1eb1m th\u1ed1ng nh\u1ea5t c\u00e1ch th\u1ef1c hi\u1ec7n gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u0103n b\u1ea3n n\u00e0y t\u1eadp trung l\u00e0m r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n trong c\u00e1c giao d\u1ecbch \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_trong_tam_cua_Cong_van_2193CT-CS_ve_hoa_don_va_thue_GTGT\"><\/span><b>N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8235\" aria-describedby=\"caption-attachment-8235\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8235\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-trong-tam-cua-Cong-van-2193_CT-CS-ve-hoa-don-dien-tu-va-thue-GTGT.jpg\" alt=\"N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 thu\u1ebf GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-trong-tam-cua-Cong-van-2193_CT-CS-ve-hoa-don-dien-tu-va-thue-GTGT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-trong-tam-cua-Cong-van-2193_CT-CS-ve-hoa-don-dien-tu-va-thue-GTGT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-trong-tam-cua-Cong-van-2193_CT-CS-ve-hoa-don-dien-tu-va-thue-GTGT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-trong-tam-cua-Cong-van-2193_CT-CS-ve-hoa-don-dien-tu-va-thue-GTGT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Noi-dung-trong-tam-cua-Cong-van-2193_CT-CS-ve-hoa-don-dien-tu-va-thue-GTGT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8235\" class=\"wp-caption-text\">N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 thu\u1ebf GTGT<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean n\u1ed9i dung t\u1eeb C\u1ee5c Thu\u1ebf, ch\u00fang ta c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m c\u1ed1t l\u00f5i sau \u0111\u00e2y:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Huong_dan_ve_thue_suat_GTGT_nam_2026\"><\/span><b>H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf su\u1ea5t GTGT n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n nh\u1ea5n m\u1ea1nh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: C\u00f4ng v\u0103n 2193\/CT-CS h\u01b0\u1edbng d\u1eabn r\u00f5 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u, bao g\u1ed3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a c\u1ed9ng v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb: \u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_van_2193CT-CS_quy_dinh_ve_hoa_don_dien_tu\"><\/span><b>C\u00f4ng v\u0103n 2193\/CT-CS quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t c\u1ee7a C\u00f4ng v\u0103n 2193\/CT-CS l\u00e0 l\u00e0m r\u00f5 t\u00ednh ph\u00e1p l\u00fd c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n: Ph\u1ea3i \u0111\u00fang th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, ho\u1eb7c th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5. Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c: H\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng h\u00f3a, thu\u1ebf su\u1ea5t v\u00e0 t\u1ed5ng ti\u1ec1n. \u0110\u1ec3 gi\u1ea3m thi\u1ec3u sai s\u00f3t trong kh\u00e2u ph\u00e1t h\u00e0nh, gi\u1ea3i ph\u00e1p thu\u00ea<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue-ngoai\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u01b0u ti\u00ean l\u1ef1a ch\u1ecdn \u0111\u1ec3 ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_xu_ly_hoa_don_sai_sot\"><\/span><b>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n nh\u1ea5n m\u1ea1nh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn, vi\u1ec7c tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap r\u00e0 so\u00e1t m\u00e3 h\u00e0ng h\u00f3a v\u00e0 \u00e1p m\u1ee9c thu\u1ebf su\u1ea5t ch\u00ednh x\u00e1c theo \u0111\u00fang tinh th\u1ea7n c\u1ee7a c\u00f4ng v\u0103n n\u00e0y.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua (nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf): Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u00e0 c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T, kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i 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 sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh\/Thay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t: Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t v\u00e0 ph\u1ea3n h\u1ed3i trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_ve_hang_hoa_nhap_khau_va_chu_ky_so\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0 ch\u1eef k\u00fd s\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8234\" aria-describedby=\"caption-attachment-8234\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8234\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-ve-hang-hoa-nhap-khau-quy-dinh-tai-Cong-van-2193_CT-CS.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 2193\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-ve-hang-hoa-nhap-khau-quy-dinh-tai-Cong-van-2193_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-ve-hang-hoa-nhap-khau-quy-dinh-tai-Cong-van-2193_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-ve-hang-hoa-nhap-khau-quy-dinh-tai-Cong-van-2193_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-ve-hang-hoa-nhap-khau-quy-dinh-tai-Cong-van-2193_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-ve-hang-hoa-nhap-khau-quy-dinh-tai-Cong-van-2193_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8234\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 2193\/CT-CS<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong n\u0103m 2026, vi\u1ec7c ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u tr\u1edf n\u00ean nghi\u00eam ng\u1eb7t h\u01a1n. Theo n\u1ed9i dung h\u01b0\u1edbng d\u1eabn, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c th\u1ef1c b\u1edfi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ch\u1eef k\u00fd s\u1ed1 h\u1ebft h\u1ea1n ho\u1eb7c b\u1ecb thu h\u1ed3i t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec1u d\u1eabn \u0111\u1ebfn vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u l\u00e0 c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o (kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n t\u1ef1 l\u1eadp).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Danh_gia_chuyen_mon_va_tac_dong\"><\/span><b>\u0110\u00e1nh gi\u00e1 chuy\u00ean m\u00f4n v\u00e0 t\u00e1c \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 c\u00f2n l\u00e0 c\u00e1ch \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 b\u1ea3o v\u1ec7 m\u00ecnh tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00ednh chuy\u00ean m\u00f4n: C\u00e1c h\u01b0\u1edbng d\u1eabn trong c\u00f4ng v\u0103n d\u1ef1a tr\u00ean s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. Vi\u1ec7c C\u1ee5c Thu\u1ebf ban h\u00e0nh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft gi\u00fap thu h\u1eb9p kho\u1ea3ng c\u00e1ch hi\u1ec3u bi\u1ebft gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch r\u1ee7i ro: N\u1ebfu doanh nghi\u1ec7p b\u1ecf qua c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2193\/CT-CS, r\u1ee7i ro l\u1edbn nh\u1ea5t l\u00e0 b\u1ecb lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u00e1nh gi\u00e1 x\u1ebfp h\u1ea1ng r\u1ee7i ro c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf GTGT l\u00e0 m\u1ed9t v\u0103n b\u1ea3n quan tr\u1ecdng, th\u00e1o g\u1ee1 nhi\u1ec1u n\u00fat th\u1eaft trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n n\u0103m 2026. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n c\u1ee7a m\u00ecnh, c\u1eadp nh\u1eadt c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 t\u01b0\u01a1ng th\u00edch v\u1edbi c\u00e1c y\u00eau c\u1ea7u v\u1ec1 ch\u1ec9 ti\u00eau v\u00e0 \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u theo h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian, chi ph\u00ed v\u00e0 x\u00e2y d\u1ef1ng h\u00ecnh \u1ea3nh chuy\u00ean nghi\u1ec7p trong m\u1eaft c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u0169ng nh\u01b0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi g\u1eb7p sai s\u00f3t, vui l\u00f2ng <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7<\/a><\/span><\/strong> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 c\u00f3 h\u01b0\u1edbng kh\u1eafc ph\u1ee5c t\u1ed1i \u01b0u nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_2193CT-CS_ve_hoa_don_va_chinh_sach_thue_GTGT\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_van_2193CT-CS_co_hieu_luc_ap_dung_cho_tat_ca_cac_tinh_thanh_khong\"><\/span>C\u00f4ng v\u0103n 2193\/CT-CS c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ec9nh th\u00e0nh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf c\u1ee5 th\u1ec3, tuy nhi\u00ean v\u1ec1 nguy\u00ean t\u1eafc, c\u00e1c h\u01b0\u1edbng d\u1eabn n\u00e0y d\u1ef1a tr\u00ean lu\u1eadt chung n\u00ean c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o r\u1ea5t cao cho c\u00e1c doanh nghi\u1ec7p tr\u00ean to\u00e0n qu\u1ed1c c\u00f3 c\u00f9ng t\u00ecnh hu\u1ed1ng ph\u00e1t sinh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Phai_lam_gi_neu_hoa_don_da_gui_co_quan_thue_moi_phat_hien_sai_thue_suat\"><\/span>Ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf m\u1edbi ph\u00e1t hi\u1ec7n sai thu\u1ebf su\u1ea5t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n, b\u1ea1n c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o 04\/SS-H\u0110\u0110T \u0111\u1ebfn c\u01a1 quan thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thue_suat_GTGT_2026_cho_hang_nhap_khau_co_gi_moi_khong\"><\/span>Thu\u1ebf su\u1ea5t GTGT 2026 cho h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 g\u00ec m\u1edbi kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n tra c\u1ee9u m\u00e3 HS code v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf (n\u1ebfu c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3) ho\u1eb7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%, 10% theo quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng v\u0103n 2193\/CT-CS c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ec9nh th\u00e0nh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf c\u1ee5 th\u1ec3, tuy nhi\u00ean v\u1ec1 nguy\u00ean t\u1eafc, c\u00e1c h\u01b0\u1edbng d\u1eabn n\u00e0y d\u1ef1a tr\u00ean lu\u1eadt chung n\u00ean c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o r\u1ea5t cao cho c\u00e1c doanh nghi\u1ec7p tr\u00ean to\u00e0n qu\u1ed1c c\u00f3 c\u00f9ng t\u00ecnh hu\u1ed1ng ph\u00e1t sinh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf m\u1edbi ph\u00e1t hi\u1ec7n sai thu\u1ebf su\u1ea5t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n, b\u1ea1n c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o 04\/SS-H\u0110\u0110T \u0111\u1ebfn c\u01a1 quan thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf su\u1ea5t GTGT 2026 cho h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 g\u00ec m\u1edbi kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u1ea7n tra c\u1ee9u m\u00e3 HS code v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf (n\u1ebfu c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3) ho\u1eb7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%, 10% theo quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 n\u0103m 2026 \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc ti\u1ebfn m\u1ea1nh m\u1ebd, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi m\u1ed7i doanh nghi\u1ec7p. M\u1edbi \u0111\u00e2y, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 2193\/CT-CS v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf GTGT, gi\u1ea3i \u0111\u00e1p nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00ea khai thu\u1ebf. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft n\u1ed9i dung c\u00f4ng v\u0103n gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. T\u1ea3i File T\u00f3m T\u1eaft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8233,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8232","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=8232"}],"version-history":[{"count":8,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8232\/revisions"}],"predecessor-version":[{"id":8249,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8232\/revisions\/8249"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8233"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}