{"id":9533,"date":"2026-08-06T09:07:24","date_gmt":"2026-08-06T02:07:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9533"},"modified":"2026-08-06T09:07:24","modified_gmt":"2026-08-06T02:07:24","slug":"thu-tuc-tieu-huy-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/","title":{"rendered":"\u8f38\u51fa\u52a0\u5de5\u4f01\u696d\u306b\u304a\u3051\u308b\u4f59\u5270\u5728\u5eab\u306e\u51e6\u5206\u624b\u9806"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_1_Lap_phuong_an_tieu_huy\" >\u30b9\u30c6\u30c3\u30d71\uff1a\u5ec3\u68c4\u8a08\u753b\u3092\u4f5c\u6210\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_2_Thong_bao_cho_co_quan_hai_quan_truoc_khi_tieu_huy\" >\u30b9\u30c6\u30c3\u30d72\uff1a\u5ec3\u68c4\u524d\u306b\u7a0e\u95a2\u5f53\u5c40\u306b\u901a\u77e5\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_3_Cho_phan_hoi_tu_co_quan_hai_quan\" >\u30b9\u30c6\u30c3\u30d73\uff1a\u7a0e\u95a2\u5f53\u5c40\u304b\u3089\u306e\u8fd4\u7b54\u3092\u5f85\u3061\u307e\u3059\u3002<\/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\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_4_Thuc_hien_tieu_huy_dung_phuong_an_da_thong_bao\" >\u30b9\u30c6\u30c3\u30d74\uff1a\u767a\u8868\u3055\u308c\u305f\u8a08\u753b\u306b\u5f93\u3063\u3066\u5ec3\u68c4\u51e6\u5206\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_5_Phan_anh_vao_bao_cao_quyet_toan\" >\u30b9\u30c6\u30c3\u30d75\uff1a\u6700\u7d42\u6c7a\u6e08\u5831\u544a\u66f8\u306b\u3053\u308c\u3092\u53cd\u6620\u3055\u305b\u308b\u3002<\/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\/thu-tuc-tieu-huy-hang-ton-kho\/#Ho_so_thu_tuc_tieu_huy_hang_ton_kho_can_chuan_bi\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Thue_GTGT_dau_vao_khi_tieu_huy_hang_ton_kho_co_phai_dieu_chinh_giam_khong\" >\u5728\u5eab\u3092\u5ec3\u68c4\u3059\u308b\u969b\u306b\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u6e1b\u984d\u8abf\u6574\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Nhung_sai_sot_thuong_gap_khi_thuc_hien_thu_tuc_tieu_huy_hang_ton_kho\" >\u5728\u5eab\u51e6\u5206\u624b\u7d9a\u304d\u3092\u884c\u3046\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/a><\/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\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/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\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Cau_hoi_thuong_gap_ve_thu_tuc_tieu_huy_hang_ton_kho\" >\u5728\u5eab\u51e6\u5206\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Tieu_huy_hang_ton_kho_co_bat_buoc_phai_thong_bao_cho_co_quan_hai_quan_khong\" >\u58f2\u308c\u6b8b\u3063\u305f\u5728\u5eab\u3092\u5ec3\u68c4\u3059\u308b\u5834\u5408\u3001\u7a0e\u95a2\u5f53\u5c40\u306b\u901a\u77e5\u3059\u308b\u3053\u3068\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/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\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Chi_phi_tieu_huy_hang_ton_kho_co_duoc_tru_khi_tinh_thue_thu_nhap_doanh_nghiep_khong\" >\u58f2\u308c\u6b8b\u3063\u305f\u5728\u5eab\u306e\u51e6\u5206\u8cbb\u7528\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Thue_GTGT_dau_vao_cua_hang_tieu_huy_co_bi_dieu_chinh_giam_khong\" >\u7834\u640d\u3057\u305f\u5546\u54c1\u306b\u304b\u304b\u308b\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u6e1b\u984d\u3055\u308c\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thu-tuc-tieu-huy-hang-ton-kho\/#Ho_so_thu_tuc_tieu_huy_hang_ton_kho_toi_thieu_gom_nhung_gi\" >\u4f59\u5270\u5728\u5eab\u3092\u5ec3\u68c4\u3059\u308b\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u6700\u4f4e\u9650\u306e\u66f8\u985e\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\u4f01\u696d\u304c\u4f59\u5270\u5728\u5eab\u306e\u51e6\u5206\u624b\u9806\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u306a\u305c\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u4f9d\u7136\u3068\u3057\u3066\u904e\u5270\u5728\u5eab\u306e\u5ec3\u68c4\u3092\u5358\u7d14\u306a\u793e\u5185\u696d\u52d9\u3001\u3064\u307e\u308a\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u7f72\u540d\u3057\u3001\u5ec3\u68c4\u3059\u308b\u3060\u3051\u306e\u4f5c\u696d\u3060\u3068\u8003\u3048\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u3084\u308a\u65b9\u306f\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3092\u4f34\u3046\u3002\u7279\u306b\u3001\u8f38\u5165\u95a2\u7a0e\u304c\u514d\u9664\u3055\u308c\u3001\u7a0e\u95a2\u306e\u76e3\u7763\u4e0b\u306b\u3042\u308b\u52a0\u5de5\u751f\u7523\u3084\u8f38\u51fa\u751f\u7523\u30b9\u30ad\u30fc\u30e0\u306b\u57fa\u3065\u3044\u3066\u539f\u6750\u6599\u3084\u90e8\u54c1\u3092\u8f38\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u306a\u304a\u3055\u3089\u3060\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5eab\u5ec3\u68c4\u306e\u624b\u7d9a\u304d\u3092\u5b9f\u65bd\u3059\u308b\u969b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e3\u3064\u306e\u7fa9\u52d9\u30b0\u30eb\u30fc\u30d7\u306b\u540c\u6642\u306b\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7d50\u8ad6\u3059\u308b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5fc5\u8981\u306a\u6761\u4ef6<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u95a2\u624b\u7d9a\u304d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ec3\u68c4\u51e6\u5206\u524d\u306b\u306f\u4e8b\u524d\u901a\u77e5\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u69d8\u5f0f\u7b2c22a\u53f7\uff08\u4ed8\u9332II\uff09\u3092\u4f7f\u7528\u3057\u3066\u30b7\u30b9\u30c6\u30e0\u7d4c\u7531\u3067\u901a\u77e5\u3092\u9001\u4fe1\u3057\u3001\u76f4\u63a5\u76e3\u7763\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306e\u56de\u7b54\u3092\u5f85\u3063\u3066\u304b\u3089\u30ad\u30e3\u30f3\u30bb\u30eb\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u8cbb\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63a7\u9664\u5bfe\u8c61\u8cbb\u7528\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u6240\u304c\u6240\u6709\u3059\u308b\u7269\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u6240\u306b\u304a\u3051\u308b\u5ec3\u68c4\u306b\u95a2\u3059\u308b\u5b8c\u5168\u306a\u8a18\u9332\u3092\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ed5\u5165VAT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63a7\u9664\u5bfe\u8c61\u3067\u3042\u308a\u3001\u6e1b\u984d\u8abf\u6574\u306f\u4e0d\u8981\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u640d\u5931\u304c\u88dc\u511f\u3055\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u6587\u66f8\u304c\u5b58\u5728\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7fa9\u52d9\u306e\u3044\u305a\u308c\u304b\u3092\u6020\u308b\u3068\u3001\u4f01\u696d\u306f\u69d8\u3005\u306a\u4e0d\u5229\u76ca\u3092\u88ab\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8f38\u5165\u7a0e\u3084\u8f38\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u9061\u53ca\u5fb4\u53ce\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u6642\u306b\u58f2\u4e0a\u539f\u4fa1\u5168\u984d\u304c\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3063\u305f\u4e8b\u614b\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u52a0\u5de5\u30fb\u8f38\u51fa\u4f01\u696d\u306f\u7a4d\u6975\u7684\u306b\u60c5\u5831\u53ce\u96c6\u3092\u884c\u3046\u3079\u304d\u306a\u306e\u3067\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u7a0e\u52d9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8a08\u753b\u6bb5\u968e\u304b\u3089\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3068\u3044\u3063\u305f3\u3064\u306e\u95a2\u7a0e\u7fa9\u52d9\u3059\u3079\u3066\u304c\u3001\u624b\u9806\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u540c\u671f\u7684\u306b\u51e6\u7406\u3055\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u76ee\u6a19\u3067\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_ve_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\u4f59\u5270\u5728\u5eab\u306e\u5ec3\u68c4\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u898f\u5236\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5eab\u51e6\u5206\u624b\u7d9a\u304d\u304c\u6b63\u3057\u304f\u5b9f\u65bd\u3055\u308c\u3001\u7a0e\u52d9\u5f53\u5c40\u3084\u7a0e\u95a2\u5f53\u5c40\u3078\u306e\u8aac\u660e\u306b\u304a\u3044\u3066\u6cd5\u7684\u6709\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u6587\u66f8\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4320\/2025\/ND-CP\u7b2c9\u6761\u7b2c2\u9805i7\u304a\u3088\u3073j<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u7b2c23\u6761\u7b2c1\u9805<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f838\/2015\/TT-BTC\uff08\u56de\u89a7\u6587\u66f839\/2018\/TT-BTC\u304a\u3088\u3073\u56de\u89a7\u6587\u66f8121\/2025\/TT-BTC\u306b\u3088\u308a\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\uff09\u306e\u7b2c55\u6761\u3001\u7b2c64\u6761\uff08d\u9805\u3001\u7b2c3\u9805\uff09\u3001\u7b2c71\u6761\u3001\u304a\u3088\u3073\u7b2c75\u6761<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u95a2\u5c40\u767a\u884c\u306e\u516c\u5f0f\u6587\u66f8\u756a\u53f718294\/CHQ-GSQL\u3001\u65e5\u4ed82026\u5e746\u670830\u65e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4123\/2020\/ND-CP\u7b2c4\u6761\uff08\u653f\u4ee470\/2025\/ND-CP\u306b\u3088\u308a\u6539\u6b63\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2020\u5e74\u74b0\u5883\u4fdd\u8b77\u6cd5\u304a\u3088\u3073\u653f\u4ee408\/2022\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f848\/2019\/TT-BTC\u304a\u3088\u3073\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u6709\u52b9\u671f\u9650\u5207\u308c\u306e\u66f8\u985e\u306b\u57fa\u3065\u3044\u3066\u7d4c\u8cbb\u3092\u5374\u4e0b\u3059\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u5ec3\u68c4\u3059\u308b\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u5f15\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6cd5\u7684\u6839\u62e0\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_nhom_nghia_vu_bat_buoc_khi_thuc_hien_tieu_huy_hang_ton_kho\"><\/span><b>\u5728\u5eab\u5ec3\u68c4\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306e\u7fa9\u52d9\u4e8b\u9805\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u3059\u308b\u306b\u3001\u904e\u5270\u5728\u5eab\u3092\u5ec3\u68c4\u3059\u308b\u624b\u7d9a\u304d\u306f\u5358\u4e00\u306e\u624b\u7d9a\u304d\u3067\u306f\u306a\u304f\u3001\u653f\u5e9c\u884c\u653f\u306e3\u3064\u306e\u5206\u91ce\u304c\u4ea4\u932f\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95a2\u7a0e\uff08\u8f38\u5165\u54c1\u306e\u5834\u5408\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u3057\u3066\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff09\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u30013\u3064\u306e\u7fa9\u52d9\u30b0\u30eb\u30fc\u30d7\u3059\u3079\u3066\u3092\u5225\u3005\u306b\u3067\u306f\u306a\u304f\u4e26\u884c\u3057\u3066\u51e6\u7406\u3059\u308b\u305f\u3081\u306e\u5185\u90e8\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u306a\u305c\u306a\u3089\u3001\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u306e\u6587\u66f8\u304c\u3001\u5225\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u8a3c\u62e0\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u304b\u3089\u3067\u3042\u308b\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tieu_huy_theo_quy_dinh_hai_quan\"><\/span><b>\u5ec3\u68c4\u51e6\u7406\u306f\u7a0e\u95a2\u898f\u5247\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8f38\u5165\u95a2\u7a0e\u304c\u514d\u9664\u3055\u308c\u3001\u7a0e\u95a2\u306e\u76e3\u7763\u4e0b\u306b\u3042\u308b\u52a0\u5de5\u8f38\u51fa\u5236\u5ea6\u306b\u57fa\u3065\u304f\u8f38\u5165\u539f\u6750\u6599\u304a\u3088\u3073\u90e8\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u524d\u306e\u901a\u77e5\u306a\u3057\u306b\u5ec3\u68c4\u3057\u305f\u5834\u5408\u3001\u7269\u54c1\u306e\u7528\u9014\u5909\u66f4\u304c\u4e0d\u6b63\u306b\u884c\u308f\u308c\u305f\u3068\u307f\u306a\u3055\u308c\u3001\u8f38\u5165\u95a2\u7a0e\u3001\u8f38\u5165\u6bb5\u968e\u3067\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u304a\u3088\u3073\u884c\u653f\u7f70\u306e\u8fd4\u9084\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u3089\u306e\u7269\u54c1\u306e\u5728\u5eab\u5ec3\u68c4\u624b\u7d9a\u304d\u306f\u3001\u4ee5\u4e0b\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5f93\u3063\u3066\u5b8c\u5168\u306b\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_phuong_an_tieu_huy\"><\/span><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u5ec3\u68c4\u8a08\u753b\u3092\u4f5c\u6210\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u542b\u3080\u8a73\u7d30\u306a\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u54c1\u4e00\u89a7\u3001\u6570\u91cf\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8a72\u5f53\u3059\u308b\u8f38\u5165\u7533\u544a\u66f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95a2\u9023\u3059\u308b\u4e0b\u8acb\u3051\u5951\u7d04\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ec3\u68c4\u306e\u7406\u7531\u3001\u5ec3\u68c4\u65b9\u6cd5\u3001\u5834\u6240\u3001\u304a\u3088\u3073\u9078\u629e\u3055\u308c\u305f\u5ec3\u68c4\u30e6\u30cb\u30c3\u30c8\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thong_bao_cho_co_quan_hai_quan_truoc_khi_tieu_huy\"><\/span><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u5ec3\u68c4\u524d\u306b\u7a0e\u95a2\u5f53\u5c40\u306b\u901a\u77e5\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u8f38\u5165\u5546\u54c1\u306e\u5728\u5eab\u5ec3\u68c4\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u4f01\u696d\u306f\u3001\u69d8\u5f0f\u7b2c22a\u53f7\uff08\u4ed8\u9332II\uff09\u3092\u4f7f\u7528\u3057\u3066\u3001\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u5ec3\u68c4\u901a\u77e5\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u304c\u6a5f\u80fd\u3057\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u6280\u8853\u7684\u306a\u554f\u984c\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u4f01\u696d\u306f\u69d8\u5f0f\u7b2c18b\/THHH\/GSQL\u53f7\uff08\u4ed8\u9332V\uff09\u3092\u4f7f\u7528\u3057\u3066\u7d19\u306e\u30b3\u30d4\u30fc\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Cho_phan_hoi_tu_co_quan_hai_quan\"><\/span><b>\u30b9\u30c6\u30c3\u30d73\uff1a\u7a0e\u95a2\u5f53\u5c40\u304b\u3089\u306e\u8fd4\u7b54\u3092\u5f85\u3061\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u95a2\u5f53\u5c40\u306f\u3001\u5ec3\u68c4\u4f5c\u696d\u3092\u76f4\u63a5\u76e3\u7763\u3059\u308b\u8077\u54e1\u3092\u6d3e\u9063\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u56de\u7b54\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u3053\u306e\u56de\u7b54\u3092\u53d7\u3051\u53d6\u308b\u307e\u3067\u3001\u5ec3\u68c4\u4f5c\u696d\u3092\u9032\u3081\u308b\u3053\u3068\u306f\u56fa\u304f\u7981\u3058\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Thuc_hien_tieu_huy_dung_phuong_an_da_thong_bao\"><\/span><b>\u30b9\u30c6\u30c3\u30d74\uff1a\u767a\u8868\u3055\u308c\u305f\u8a08\u753b\u306b\u5f93\u3063\u3066\u5ec3\u68c4\u51e6\u5206\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5ec3\u68c4\u51e6\u7406\u306f\u3001\u95a2\u4fc2\u8005\u5168\u54e1\u306e\u7f72\u540d\u5165\u308a\u3067\u6587\u66f8\u5316\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u51e6\u7406\u904e\u7a0b\u5168\u4f53\u3092\u30d3\u30c7\u30aa\u64ae\u5f71\u304a\u3088\u3073\u5199\u771f\u64ae\u5f71\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304a\u3088\u3073\u7a0e\u95a2\u5f53\u5c40\u304c\u5c06\u6765\u306e\u691c\u67fb\u6642\u306b\u78ba\u8a8d\u3059\u308b\u6700\u3082\u91cd\u8981\u306a\u8a3c\u62e0\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u6ce8\uff1a\u4f01\u696d\u306f\u5de5\u5834\u6577\u5730\u5185\u3067\u5ec3\u68c4\u7269\u3092\u713c\u5374\u307e\u305f\u306f\u57cb\u3081\u308b\u3053\u3068\u306f\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u8a8d\u53ef\u3092\u53d7\u3051\u305f\u74b0\u5883\u30b5\u30fc\u30d3\u30b9\u696d\u8005\u3092\u96c7\u7528\u3057\u3001\u305d\u306e\u8a31\u53ef\u8a3c\u306e\u30b3\u30d4\u30fc\u3092\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Phan_anh_vao_bao_cao_quyet_toan\"><\/span><b>\u30b9\u30c6\u30c3\u30d75\uff1a\u6700\u7d42\u6c7a\u6e08\u5831\u544a\u66f8\u306b\u3053\u308c\u3092\u53cd\u6620\u3055\u305b\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5ec3\u68c4\u5f8c\u3001\u4f01\u696d\u306f\u5ec3\u68c4\u3057\u305f\u539f\u6750\u6599\u306e\u6570\u91cf\u3092\u539f\u6750\u6599\u53f0\u5e33\u306b\u66f4\u65b0\u3057\u3001\u6700\u7d42\u7cbe\u7b97\u5831\u544a\u66f8\u3092\u7a0e\u95a2\u5f53\u5c40\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u91cd\u8981\u306a\u671f\u9650\u3068\u3057\u3066\u3001\u52a0\u5de5\u5951\u7d04\u306e\u7d42\u4e86\u65e5\u307e\u305f\u306f\u6e80\u4e86\u65e5\u304b\u308930\u65e5\u4ee5\u5185\u306b\u3001\u4f01\u696d\u306f\u4f59\u5270\u539f\u6750\u6599\u3001\u30b9\u30af\u30e9\u30c3\u30d7\u3001\u304a\u3088\u3073\u5ec3\u68c4\u7269\u306e\u51e6\u5206\u3092\u5b8c\u4e86\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u304c\u30b9\u30af\u30e9\u30c3\u30d7\u3084\u5ec3\u68c4\u7269\u3092\u5ec3\u68c4\u3059\u308b\u4ee3\u308f\u308a\u306b\u56fd\u5185\u3067\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u8f38\u5165\u7a0e\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u304c\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u7279\u5225\u6d88\u8cbb\u7a0e\u3001\u304a\u3088\u3073\u74b0\u5883\u4fdd\u8b77\u7a0e\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_thu_tuc_tieu_huy_hang_ton_kho_can_chuan_bi\"><\/span><b>\u4f59\u5270\u5728\u5eab\u306e\u51e6\u5206\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9535\" aria-describedby=\"caption-attachment-9535\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9535\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi.jpg\" alt=\"H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho c\u1ea7n chu\u1ea9n b\u1ecb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9535\" class=\"wp-caption-text\">\u4f59\u5270\u5728\u5eab\u306e\u51e6\u5206\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7559\u610f\u3059\u3079\u304d\u70b9\u3068\u3057\u3066\u3001\u653f\u4ee4320\/2025\/ND-CP\u3067\u306f\u5177\u4f53\u7684\u306a\u66f8\u985e\u306e\u30ea\u30b9\u30c8\u306f\u793a\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u4e8b\u696d\u8005\u306f\u691c\u67fb\u6642\u306b\u5b8c\u5168\u306a\u66f8\u985e\u3092\u4fdd\u7ba1\u3057\u63d0\u51fa\u3059\u308b\u3053\u3068\u306e\u307f\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5728\u5eab\u5ec3\u68c4\u624b\u7d9a\u304d\u306e\u6b63\u5f53\u6027\u3092\u8a3c\u660e\u3059\u308b\u8cac\u4efb\u306f\u4e8b\u696d\u8005\u81ea\u8eab\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u63d0\u4f9b\u3092\u6c42\u3081\u3089\u308c\u308b\u9805\u76ee\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\u306f\u901a\u5e38\u3001\u5ec3\u68c4\u8a08\u753b\u6bb5\u968e\u304b\u3089\u4f01\u696d\u304c\u8a18\u9332\u3092\u4f5c\u6210\u30fb\u7dad\u6301\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u3001\u76e3\u67fb\u306b\u5fc5\u8981\u306a\u5b8c\u5168\u304b\u3064\u4e00\u8cab\u6027\u306e\u3042\u308b\u6587\u66f8\u304c\u78ba\u5b9f\u306b\u63d0\u4f9b\u3055\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u4f5c\u6210\u30fb\u7dad\u6301\u306b\u5fc5\u8981\u306a\u6700\u4f4e\u9650\u306e\u6587\u66f8\u3067\u3059\u3002\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u58f2\u308c\u6b8b\u3063\u305f\u5728\u5eab\u3092\u51e6\u5206\u3059\u308b\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u6982\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30d5\u30a1\u30a4\u30eb\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6ce8\u8a18<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u5eab\u6570\u5831\u544a\u66f8\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5546\u54c1\u30b3\u30fc\u30c9\u3001\u6570\u91cf\u3001\u539f\u4fa1\u3001\u53d7\u9818\u65e5\u3001\u5728\u5eab\u7d4c\u904e\u65e5\u6570\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u54c1\u8cea\u8a55\u4fa1\u5831\u544a\u66f8\u307e\u305f\u306f\u5ec3\u68c4\u63d0\u6848\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u3082\u91cd\u8981\u306a\u306e\u306f\u3001\u539f\u56e0\u3092\u9069\u5207\u306a\u6cd5\u5f8b\u7528\u8a9e\u3067\u660e\u8a18\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u81ea\u7136\u306a\u751f\u5316\u5b66\u7684\u5909\u5316\u306b\u3088\u308b\u640d\u50b7\u3001\u6642\u4ee3\u9045\u308c\u306e\u6d41\u884c\u3001\u9673\u8150\u5316\u3001\u307e\u305f\u306f\u4f7f\u7528\u4e0d\u80fd\u306b\u3088\u308b\u640d\u50b7\u306a\u3069\u3067\u3059\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7834\u58ca\u8a55\u8b70\u4f1a\u306e\u8a2d\u7acb\u6c7a\u5b9a\u304a\u3088\u3073\u7834\u58ca\u306e\u627f\u8a8d\u6c7a\u5b9a\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u627f\u8a8d\u6a29\u9650\u306e\u8a3c\u660e\uff08\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3068\u6570\u5024\u3092\u542b\u3080\uff09\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ec3\u68c4\u8a18\u9332\u306b\u306f\u3001\u8a55\u8b70\u4f1a\u30e1\u30f3\u30d0\u30fc\u5168\u54e1\u306e\u7f72\u540d\u304c\u3042\u308b\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65e5\u6642\u3001\u5834\u6240\u3001\u65b9\u6cd5\u3001\u7834\u58ca\u3055\u308c\u305f\u6570\u91cf\u3001\u304a\u3088\u3073\u56de\u53ce\u4fa1\u5024\uff08\u3042\u308b\u5834\u5408\uff09\u3092\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7834\u58ca\u904e\u7a0b\u5168\u4f53\u306e\u753b\u50cf\u3068\u52d5\u753b\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a3c\u62e0\u66f8\u985e\u306f\u30a2\u30d1\u30ec\u30eb\u696d\u754c\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a\u6587\u66f8\u3067\u3042\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u3084\u7a0e\u95a2\u5f53\u5c40\u304b\u3089\u3082\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5009\u5eab\u51fa\u8377\u4f1d\u7968\u3001\u5728\u5eab\u30ab\u30fc\u30c9\u3001\u8a73\u7d30\u306a\u8cc7\u6750\u53f0\u5e33\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6570\u91cf\u3092\u5ec3\u68c4\u8a18\u9332\u3068\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ec3\u68c4\u7269\u51e6\u7406\u5951\u7d04\u66f8\u3001\u5f15\u304d\u6e21\u3057\u8a18\u9332\u3001\u8a08\u91cf\u8a3c\u660e\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u652f\u6255\u627f\u8a8d\u66f8\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u91d1\u984d\u306e\u652f\u6255\u3044\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u306a\u3044\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3001\u5ec3\u68c4\u901a\u77e5\u66f8\u3001\u304a\u3088\u3073\u7a0e\u95a2\u306e\u56de\u7b54\u66f8\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6255\u3044\u623b\u3057\u3092\u53d7\u3051\u308b\u90e8\u5206\u306f\u3001\u4e8b\u524d\u306b\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u304b\u3089\u9664\u5916\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5ec3\u68c4\u306e\u6b63\u5f53\u6027\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u3001\u7a0e\u95a2\u8a18\u9332\u306f\u307e\u3068\u3081\u3066\u4fdd\u7ba1\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">8\u7a2e\u985e\u306e\u66f8\u985e\u3059\u3079\u3066\u3092\u6e96\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u5728\u5eab\u5ec3\u68c4\u624b\u7d9a\u304d\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u5f8c\u306e\u901a\u95a2\u5f8c\u306e\u691c\u67fb\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u4e8b\u696d\u3092\u5b88\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_tieu_huy_hang_ton_kho_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u5728\u5eab\u51e6\u5206\u8cbb\u7528\u3092\u63a7\u9664\u5bfe\u8c61\u3068\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9534\" aria-describedby=\"caption-attachment-9534\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9534\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9534\" class=\"wp-caption-text\">\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u5728\u5eab\u51e6\u5206\u8cbb\u7528\u3092\u63a7\u9664\u5bfe\u8c61\u3068\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8f38\u51fa\u52a0\u5de5\u696d\u8005\u304c\u5728\u5eab\u51e6\u5206\u624b\u7d9a\u304d\u3092\u884c\u3046\u969b\u306b\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u91cd\u8981\u306a\u70b9\u306e1\u3064\u306f\u3001\u5ec3\u68c4\u3055\u308c\u308b\u5546\u54c1\u306e\u6240\u6709\u6a29\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u6240\u6709\u6a29\u306e\u7279\u5b9a\u306b\u3088\u3063\u3066\u3001\u8cbb\u7528\u304c\u8a08\u4e0a\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u304c\u76f4\u63a5\u7684\u306b\u6c7a\u307e\u308b\u304b\u3089\u3067\u3059\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nguyen_phu_lieu_thuoc_so_huu_ben_dat_gia_cong_nuoc_ngoai\"><\/span><b>\u539f\u6750\u6599\u304c\u6d77\u5916\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u9867\u5ba2\u306b\u3088\u3063\u3066\u6240\u6709\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51e6\u7406\u306e\u305f\u3081\u306b\u53d7\u3051\u53d6\u3063\u305f\u5546\u54c1\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u4f01\u696d\u306f\u5ec3\u68c4\u3057\u305f\u5546\u54c1\u306e\u8cbb\u7528\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u5ec3\u68c4\u3057\u305f\u5546\u54c1\u304c\u4f01\u696d\u306e\u6240\u6709\u8cc7\u7523\u3067\u306f\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u5ec3\u68c4\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528\u306e\u3046\u3061\u3001\u4f01\u696d\u304c\u5b9f\u969b\u306b\u8ca0\u62c5\u3057\u305f\u90e8\u5206\uff08\u51e6\u7406\u696d\u8005\u3078\u306e\u59d4\u8a17\u8cbb\u7528\u3001\u8f38\u9001\u8cbb\u306a\u3069\uff09\u306e\u307f\u304c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_hang_hoa_thuoc_so_huu_doanh_nghiep\"><\/span><b>\u5546\u54c1\u304c\u4e8b\u696d\u8005\u306e\u6240\u6709\u7269\u3067\u3042\u308b\u5834\u5408\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u81ea\u3089\u8cfc\u5165\u3057\u305f\u539f\u6750\u6599\u3001\u307e\u305f\u306f\u4f01\u696d\u304c\u6240\u6709\u3059\u308b\u5b8c\u6210\u54c1\u3082\u3057\u304f\u306f\u534a\u5b8c\u6210\u54c1\uff08\u8f38\u51fa\u751f\u7523\u7528\u307e\u305f\u306f\u81ea\u793e\u4f9b\u7d66\u306e\u539f\u6750\u6599\u7528\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u898f\u5236\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u58f2\u4e0a\u539f\u4fa1\u3092\u5168\u984d\u63a7\u9664\u5bfe\u8c61\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002 <strong><span style=\"color: #0000ff;\">D<\/span><\/strong><\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u653f\u4ee4320\/2025\/ND-CP\u7b2c9\u6761\u7b2c2\u9805i7<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u51e6\u7406\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u304c\u51e6\u7406\u4f1a\u793e\u306b\u5ec3\u68c4\u8cbb\u7528\u3092\u5f01\u6e08\u3059\u308b\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u5f01\u6e08\u984d\u306f\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3057\u3001\u53ce\u76ca\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u53ce\u5165\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u7533\u544a\u306e\u969b\u306b\u7701\u7565\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_chi_phi_duoc_tru_da_duoc_mo_rong\"><\/span><b>\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u524d\u306e\u898f\u5236\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u653f\u4ee4320\/2025\/ND-CP\u7b2c9\u6761\u7b2c2\u9805i7\u3067\u306f\u3001\u6d41\u884c\u9045\u308c\u3001\u6280\u8853\u7684\u306b\u9673\u8150\u5316\u3001\u65e7\u5f0f\u3001\u307e\u305f\u306f\u4f7f\u7528\u4e0d\u80fd\u3068\u306a\u3063\u305f\u5546\u54c1\u7fa4\u3092\u76f4\u63a5\u7684\u306b\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u4ee5\u524d\u306f\u901a\u905496\/2015\u3067\u9664\u5916\u3055\u308c\u3066\u3044\u305f\u7406\u7531\u7fa4\u3067\u3059\u3002\u73fe\u5728\u306e\u5728\u5eab\u5ec3\u68c4\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u63a7\u9664\u5bfe\u8c61\u8cbb\u7528\u306b\u306f\u3001\u5ec3\u68c4\u3055\u308c\u305f\u5546\u54c1\u306e\u8cbb\u7528\uff08\u65e2\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5f15\u5f53\u91d1\u3092\u9664\u304f\uff09\u3068\u3001\u5ec3\u68c4\u30d7\u30ed\u30bb\u30b9\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306e\u4e21\u65b9\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_khi_tieu_huy_hang_ton_kho_co_phai_dieu_chinh_giam_khong\"><\/span><b>\u5728\u5eab\u3092\u5ec3\u68c4\u3059\u308b\u969b\u306b\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u6e1b\u984d\u8abf\u6574\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u591a\u304f\u306e\u4f1a\u8a08\u58eb\u304c\u5728\u5eab\u51e6\u5206\u624b\u7d9a\u304d\u3092\u884c\u3046\u969b\u306b\u61f8\u5ff5\u3059\u308b\u554f\u984c\u3067\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4181\/2025\/ND-CP\u7b2c23\u6761\u7b2c1\u9805<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u7d1b\u5931\u3057\u88dc\u511f\u3055\u308c\u306a\u304b\u3063\u305f\u5546\u54c1\u306b\u304b\u304b\u308b\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u542b\u3081\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5168\u984d\u3092\u63a7\u9664\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u640d\u5931\u304c\u767a\u751f\u3057\u88dc\u511f\u3055\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u5341\u5206\u306a\u66f8\u985e\u304c\u3042\u308c\u3070\u3001\u65e2\u306b\u63a7\u9664\u3057\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u6e1b\u984d\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b2\u70b9\u6ce8\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f38\u5165\u539f\u6750\u6599\u306f\u8f38\u5165\u95a2\u7a0e\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8f38\u5165\u6bb5\u968e\u3067\u306f\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u767a\u751f\u305b\u305a\u3001\u3057\u305f\u304c\u3063\u3066\u8abf\u6574\u306f\u4e0d\u8981\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f38\u9001\u8cbb\u3084\u5ec3\u68c4\u7269\u51e6\u7406\u8cbb\u306a\u3069\u3001\u5ec3\u68c4\u51e6\u7406\u904e\u7a0b\u3067\u767a\u751f\u3057\u305f\u8cbb\u7528\u306b\u304b\u304b\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u3001\u4ed6\u306e\u6b63\u5f53\u306a\u8cbb\u7528\u3068\u540c\u69d8\u306b\u63a7\u9664\u53ef\u80fd\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u306b\u95a2\u3057\u3066\u306f\u3001\u4e00\u822c\u7684\u306a\u539f\u5247\u306f <\/span><b>\u5ec3\u68c4\u51e6\u5206\u6642\u306b\u306f\u8acb\u6c42\u66f8\u306f\u767a\u884c\u3055\u308c\u307e\u305b\u3093\u3002<\/b><span style=\"font-weight: 400;\"> \u7269\u54c1\u3002\u305f\u3060\u3057\u3001\u5ec3\u68c4\u51e6\u7406\u306e\u7d50\u679c\u3001\u30b9\u30af\u30e9\u30c3\u30d7\u6750\u6599\uff08\u4f8b\u3048\u3070\u3001\u7e4a\u7dad\u7523\u696d\u306b\u304a\u3051\u308b\u5e03\u5730\u306e\u7aef\u5207\u308c\u3001\u7dbf\u7cf8\u306a\u3069\uff09\u304c\u56de\u53ce\u3055\u308c\u8ca9\u58f2\u3055\u308c\u308b\u5834\u5408\u3001\u4e8b\u696d\u8005\u306f\u56de\u53ce\u3055\u308c\u305f\u4fa1\u5024\u306b\u5bfe\u3057\u3066\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3001\u58f2\u4e0aVAT\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_thuc_hien_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\u5728\u5eab\u51e6\u5206\u624b\u7d9a\u304d\u3092\u884c\u3046\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\u306f\u3001\u5b9f\u52d9\u7684\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u7d4c\u9a13\u3092\u901a\u3058\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u3084\u7a0e\u95a2\u5f53\u5c40\u304c\u4f59\u5270\u5728\u5eab\u306e\u5ec3\u68c4\u306b\u95a2\u3059\u308b\u66f8\u985e\u3092\u691c\u67fb\u3059\u308b\u969b\u306b\u3001\u4f01\u696d\u304c\u30ea\u30b9\u30af\u306b\u3055\u3089\u3055\u308c\u308b\u539f\u56e0\u3068\u306a\u308b\u3001\u3044\u304f\u3064\u304b\u306e\u7e70\u308a\u8fd4\u3057\u767a\u751f\u3059\u308b\u8aa4\u308a\u3092\u7279\u5b9a\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u95a2\u901a\u77e5\u306e\u624b\u9806\u3092\u30b9\u30ad\u30c3\u30d7\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u52a0\u5de5\u8f38\u51fa\u751f\u7523\u5236\u5ea6\u306b\u57fa\u3065\u3044\u3066\u8f38\u5165\u3055\u308c\u305f\u5546\u54c1\u306b\u3068\u3063\u3066\u6700\u3082\u91cd\u5927\u306a\u9055\u53cd\u3067\u3042\u308a\u3001\u672c\u6765\u306e\u7528\u9014\u306b\u5bfe\u3059\u308b\u7121\u8a31\u53ef\u306e\u5909\u66f4\u3068\u307f\u306a\u3055\u308c\u3001\u8f38\u5165\u6bb5\u968e\u3067\u8f38\u5165\u95a2\u7a0e\u304a\u3088\u3073\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u9061\u53ca\u7684\u306b\u5fb4\u53ce\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7834\u58ca\u904e\u7a0b\u306e\u753b\u50cf\u3084\u52d5\u753b\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u5199\u771f\u8a3c\u62e0\u306e\u306a\u3044\u66f8\u9762\u8a18\u9332\u306f\u4e0d\u5341\u5206\u3067\u3042\u308b\u3002\u5f53\u5c40\u306f\u5e38\u306b\u3001\u7269\u54c1\uff08\u7279\u306b\u8863\u985e\uff09\u304c\u5b9f\u969b\u306b\u4f7f\u7528\u4e0d\u80fd\u306a\u307b\u3069\u7834\u58ca\u3055\u308c\u305f\u306e\u304b\u3001\u3064\u307e\u308a\u5207\u65ad\u3001\u7834\u308c\u3001\u307e\u305f\u306f\u7d30\u65ad\u3055\u308c\u305f\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u65e2\u306b\u6d88\u8cbb\u306e\u305f\u3081\u306b\u5e02\u5834\u306b\u51fa\u56de\u3063\u3066\u3044\u305f\u306e\u304b\u3092\u7591\u554f\u8996\u3059\u308b\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7570\u306a\u308b\u7a2e\u985e\u306e\u6587\u66f8\u9593\u306b\u304a\u3051\u308b\u6570\u5024\u306e\u4e0d\u4e00\u81f4\uff1a <\/b><span style=\"font-weight: 400;\">\u5ec3\u68c4\u901a\u77e5\u66f8\u3001\u5ec3\u68c4\u8a18\u9332\u3001\u51e6\u7406\u65bd\u8a2d\u304b\u3089\u306e\u8a08\u91cf\u8a3c\u660e\u66f8\u3001\u5728\u5eab\u53f0\u5e33\u3001\u304a\u3088\u3073\u6c7a\u6e08\u5831\u544a\u66f8\u306f\u5b8c\u5168\u306b\u4e00\u81f4\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u901a\u95a2\u5f8c\u306e\u691c\u67fb\u306b\u304a\u3044\u3066\u7a0e\u95a2\u5f53\u5c40\u304c\u6700\u3082\u983b\u7e41\u306b\u8cea\u554f\u3059\u308b\u70b9\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8cbb\u7528\u3092\u8aa4\u3063\u305f\u4f1a\u8a08\u671f\u9593\u306b\u8a18\u9332\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u5ec3\u68c4\u8cbb\u7528\u306f\u3001\u640d\u5bb3\u304c\u767a\u898b\u3055\u308c\u305f\u65e5\u3067\u306f\u306a\u304f\u3001\u5ec3\u68c4\u8a18\u9332\u304c\u4f5c\u6210\u3055\u308c\u305f\u5b9f\u969b\u306e\u65e5\u4ed8\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u304c\u5728\u5eab\u4fa1\u5024\u306e\u6e1b\u5c11\u3092\u3088\u308a\u65e9\u671f\u306b\u53cd\u6620\u3055\u305b\u305f\u3044\u5834\u5408\u306f\u3001\u5728\u5eab\u8a55\u4fa1\u6e1b\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u4ed5\u7d44\u307f\u3092\u8a2d\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-48-2019-TT-BTC-huong-dan-trich-lap-va-xu-ly-cac-khoan-du-phong-giam-gia-hang-ton-kho-346536.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a748\/2019\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u7834\u58ca\u304c\u884c\u308f\u308c\u308b\u524d\u306b\u3001\u7834\u58ca\u8cbb\u7528\u3092\u8cbb\u7528\u3068\u3057\u3066\u76f4\u63a5\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3057\u3066\u3001\u5728\u5eab\u5ec3\u68c4\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u969b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e2\u306b\u5f15\u5f53\u6e08\u307f\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u53e3\u5ea7\u756a\u53f72294\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u3001\u6b8b\u308a\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u53e3\u5ea7\u756a\u53f7632\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8152\u3001155\u3001156\u306f\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u898f\u5236\u79fb\u884c\u671f\u9593\u4e2d\u3001\u591a\u304f\u306e\u4f01\u696d\u306f<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/\"> <span style=\"font-weight: 400;\">\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/span><\/a><span style=\"font-weight: 400;\"> \u5ec3\u68c4\u8cbb\u7528\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u30de\u30c3\u30d4\u30f3\u30b0\u3068\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u793e\u5185\u90e8\u9580\u306b\u4efb\u305b\u308b\u3088\u308a\u3082\u3001MAN\uff08Master Accountant Network\uff09\u306e\u3088\u3046\u306a\u5c02\u9580\u7684\u3067\u7d4c\u9a13\u8c4a\u5bcc\u306a\u7d44\u7e54\u306b\u5fb9\u5e95\u7684\u306a\u30ec\u30d3\u30e5\u30fc\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u793e\u5185\u90e8\u9580\u306b\u4efb\u305b\u308b\u3068\u3001\u8aa4\u308a\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u58f2\u308c\u6b8b\u3063\u305f\u5728\u5eab\u3092\u5ec3\u68c4\u3059\u308b\u624b\u7d9a\u304d\u306f\u3001\u5358\u306a\u308b\u793e\u5185\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u306a\u304f\u3001\u7a0e\u95a2\u624b\u7d9a\u304d\u306e\u9075\u5b88\u3001\u7d4c\u8cbb\u66f8\u985e\u306e\u6a19\u6e96\u5316\u3001VAT\u63a7\u9664\u6a29\u306e\u4fdd\u8b77\u3068\u3044\u3063\u305f\u8981\u7d20\u304c\u5bc6\u63a5\u306b\u7d61\u307f\u5408\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3059\u3002\u7d4c\u8cbb\u306e\u4e0d\u627f\u8a8d\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u7f70\u91d1\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3001\u4f01\u696d\u3001\u7279\u306b\u7e4a\u7dad\u30fb\u30a2\u30d1\u30ec\u30eb\u696d\u754c\u3084\u8f38\u51fa\u52a0\u5de5\u696d\u754c\u306e\u4f01\u696d\u306f\u3001\u4e88\u9632\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u5927\u91cf\u306e\u5728\u5eab\u51e6\u5206\u3092\u6e96\u5099\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u30b3\u30b9\u30c8\u5206\u985e\u3084\u52a0\u5de5\u54c1\u306e\u6240\u6709\u6a29\u306e\u6c7a\u5b9a\u306b\u3064\u3044\u3066\u307e\u3060\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e8b\u524d\u306b\u7d4c\u9a13\u8c4a\u5bcc\u306a\u4f1a\u8a08\u30fb\u76e3\u67fb\u6cd5\u4eba\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u51e6\u7406\u3084\u901a\u95a2\u5f8c\u306e\u691c\u67fb\u306b\u304a\u3051\u308b\u4e0d\u5fc5\u8981\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/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>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: 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 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\u5728\u5eab\u51e6\u5206\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_huy_hang_ton_kho_co_bat_buoc_phai_thong_bao_cho_co_quan_hai_quan_khong\"><\/span><b>\u58f2\u308c\u6b8b\u3063\u305f\u5728\u5eab\u3092\u5ec3\u68c4\u3059\u308b\u5834\u5408\u3001\u7a0e\u95a2\u5f53\u5c40\u306b\u901a\u77e5\u3059\u308b\u3053\u3068\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306f\u3044\u3001\u52a0\u5de5\u8f38\u51fa\u751f\u7523\u5236\u5ea6\u306b\u57fa\u3065\u3044\u3066\u8f38\u5165\u3055\u308c\u3001\u7a0e\u95a2\u306e\u76e3\u7763\u5bfe\u8c61\u3068\u306a\u308b\u7269\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u8005\u306f\u69d8\u5f0f\u7b2c22a\u53f7\uff08\u4ed8\u9332II\uff09\u3092\u4f7f\u7528\u3057\u3066\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u901a\u77e5\u3092\u63d0\u51fa\u3057\u3001\u5ec3\u68c4\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u524d\u306b\u56de\u7b54\u3092\u5f85\u3064\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_tieu_huy_hang_ton_kho_co_duoc_tru_khi_tinh_thue_thu_nhap_doanh_nghiep_khong\"><\/span><b>\u58f2\u308c\u6b8b\u3063\u305f\u5728\u5eab\u306e\u51e6\u5206\u8cbb\u7528\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306f\u3044\u3001\u5546\u54c1\u304c\u4f01\u696d\u6240\u6709\u3067\u3042\u308a\u3001\u304b\u3064\u4f01\u696d\u304c\u653f\u4ee4320\/2025\/ND-CP\u7b2c9\u6761\u7b2c2\u9805i7\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u901a\u308a\u3001\u5ec3\u68c4\u306b\u95a2\u3059\u308b\u5b8c\u5168\u306a\u8a18\u9332\u3092\u4fdd\u6301\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u5916\u56fd\u306e\u52a0\u5de5\u696d\u8005\u6240\u6709\u306e\u5546\u54c1\u306e\u5834\u5408\u3001\u5ec3\u68c4\u30b5\u30fc\u30d3\u30b9\u306e\u5b9f\u969b\u306e\u8cbb\u7528\u306e\u307f\u304c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_cua_hang_tieu_huy_co_bi_dieu_chinh_giam_khong\"><\/span><b>\u7834\u640d\u3057\u305f\u5546\u54c1\u306b\u304b\u304b\u308b\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u6e1b\u984d\u3055\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3001\u653f\u4ee4181\/2025\/ND-CP\u7b2c23\u6761\u7b2c1\u9805\u306b\u3088\u308c\u3070\u3001\u4f01\u696d\u306f\u3001\u88dc\u511f\u306a\u3057\u306b\u7d1b\u5931\u3057\u305f\u5546\u54c1\u306b\u3064\u3044\u3066\u3001\u5b8c\u5168\u306a\u88cf\u4ed8\u3051\u66f8\u985e\u304c\u3042\u308c\u3070\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5168\u984d\u3092\u63a7\u9664\u3059\u308b\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_thu_tuc_tieu_huy_hang_ton_kho_toi_thieu_gom_nhung_gi\"><\/span><b>\u4f59\u5270\u5728\u5eab\u3092\u5ec3\u68c4\u3059\u308b\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u6700\u4f4e\u9650\u306e\u66f8\u985e\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5fc5\u8981\u66f8\u985e\u306b\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u4ee5\u4e0b\u306e8\u9805\u76ee\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5728\u5eab\u5831\u544a\u66f8\u3001\u54c1\u8cea\u8a55\u4fa1\u5831\u544a\u66f8\u307e\u305f\u306f\u63d0\u6848\u66f8\u3001\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u304a\u3088\u3073\u5ec3\u68c4\u627f\u8a8d\u306e\u6c7a\u5b9a\u3001\u5ec3\u68c4\u5831\u544a\u66f8\u3001\u5ec3\u68c4\u30d7\u30ed\u30bb\u30b9\u306e\u753b\u50cf\/\u52d5\u753b\u3001\u5009\u5eab\u5f15\u6e21\u3057\u30d5\u30a9\u30fc\u30e0\u3001\u652f\u6255\u3044\u66f8\u985e\u4ed8\u304d\u306e\u5ec3\u68c4\u7269\u51e6\u7406\u5951\u7d04\u66f8\u3001\u304a\u3088\u3073\u4fdd\u967a\u88dc\u511f\u304c\u63d0\u4f9b\u3055\u308c\u306a\u3044\u3053\u3068\u306e\u78ba\u8a8d\u66f8\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho l\u00e0 b\u00e0i to\u00e1n m\u00e0 h\u1ea7u nh\u01b0 doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, gia c\u00f4ng n\u00e0o c\u0169ng ph\u1ea3i \u0111\u1ed1i m\u1eb7t khi h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng do bi\u1ebfn \u0111\u1ed5i sinh h\u00f3a t\u1ef1 nhi\u00ean, l\u1ed7i m\u1ed1t, l\u1ea1c h\u1eadu k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. V\u1eady th\u1ee7 t\u1ee5c n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00ecnh t\u1ef1, \u0111\u00fang h\u1ed3 s\u01a1 ph\u00e1p l\u00fd th\u00ec chi ph\u00ed m\u1edbi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o m\u1edbi kh\u00f4ng b\u1ecb truy thu. Qua th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp cho nhi\u1ec1u doanh nghi\u1ec7p ng\u00e0nh d\u1ec7t may, gia c\u00f4ng xu\u1ea5t kh\u1ea9u, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9534,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9533","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\/9533","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=9533"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9533\/revisions"}],"predecessor-version":[{"id":9536,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9533\/revisions\/9536"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9534"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}