{"id":9542,"date":"2026-08-11T09:31:29","date_gmt":"2026-08-11T02:31:29","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9542"},"modified":"2026-08-11T09:31:29","modified_gmt":"2026-08-11T02:31:29","slug":"dieu-chinh-hoa-don-va-khau-tru-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/","title":{"rendered":"\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u304a\u3088\u3073\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u63a7\u9664\u306b\u95a2\u3059\u308b\u6700\u65b0\u306e\u898f\u5236\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3084\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u63a7\u9664\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u7fd2\u5f97\u3059\u308b\u3053\u3068\u306f\u3001\u7279\u306b2025\u5e74\u534a\u3070\u4ee5\u964d\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u5927\u5e45\u306a\u5909\u66f4\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u3042\u3089\u3086\u308b\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u5fc5\u9808\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee470\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uff08\u653f\u4ee4123\/2020\/ND-CP\u306e\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\uff09 <\/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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u306f\u3001\u3088\u308a\u660e\u78ba\u306a\u539f\u5247\u304c\u793a\u3055\u308c\u305f\u4e00\u65b9\u3067\u3001\u9069\u7528\u6761\u4ef6\u3082\u53b3\u683c\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3084\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u306b\u304a\u3051\u308b\u308f\u305a\u304b\u306a\u30df\u30b9\u3067\u3082\u3001\u7d4c\u8cbb\u306e\u5426\u8a8d\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u307e\u305f\u306f\u5ef6\u6ede\u91d1\u306e\u8ce6\u8ab2\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u73fe\u884c\u306e\u898f\u5236\u3092\u4f53\u7cfb\u5316\u3057\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u6b63\u78ba\u306a\u9069\u7528\u3092\u884c\u3046\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u3001\u3088\u304f\u3042\u308b2\u3064\u306e\u5b9f\u4f8b\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/span><\/p>\n<div 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href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Can_cu_phap_ly_ve_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\" >\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u304a\u3088\u3073\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u6cd5\u7684\u6839\u62e0\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Dieu_chinh_hoa_don_khi_boi_thuong_tien_hang_do_loi_chat_luong\" >\u54c1\u8cea\u306b\u6b20\u9665\u306e\u3042\u308b\u5546\u54c1\u306b\u5bfe\u3059\u308b\u88dc\u511f\u3092\u884c\u3046\u969b\u306b\u3001\u8acb\u6c42\u66f8\u3092\u8abf\u6574\u3059\u308b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Khi_nao_cong_ty_ban_hang_phai_lap_hoa_don_dieu_chinh_hoac_thay_the\" >\u8ca9\u58f2\u4f1a\u793e\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Quy_dinh_ve_noi_dung_the_hien_tren_hoa_don_dien_tu_dieu_chinh_thay_the\" >\u4fee\u6b63\u304a\u3088\u3073\u5dee\u3057\u66ff\u3048\u3089\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u8868\u793a\u3055\u308c\u308b\u5185\u5bb9\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_hang_mau_khong_thu_tien_va_dieu_kien_khau_tru_thue_GTGT_dau_vao\" >\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u914d\u9001\u304a\u3088\u3073\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u6761\u4ef6\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_hang_mau_trong_nuoc_khong_thu_tien\" >\u56fd\u5185\u3078\u306e\u30b5\u30f3\u30d7\u30eb\u914d\u9001\u306f\u7121\u6599\u3067\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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_khau_hang_mau_khong_thu_tien_ra_nuoc_ngoai\" >\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u3092\u6d77\u5916\u306b\u8f38\u51fa\u3057\u3066\u3044\u307e\u3059\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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#So_sanh_nhanh_hai_truong_hop_xuat_hang_mau_khong_thu_tien\" >\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u9001\u4ed8\u306b\u95a2\u3059\u308b2\u3064\u306e\u4e8b\u4f8b\u3092\u7c21\u5358\u306b\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Nhung_rui_ro_ke_toan_thuong_gap_khi_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\" >\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3084\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u3092\u884c\u3046\u969b\u306b\u3088\u304f\u3042\u308b\u4f1a\u8a08\u4e0a\u306e\u30ea\u30b9\u30af\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Cau_hoi_thuong_gap_ve_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\" >\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3068\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Hoa_don_dieu_chinh_hoa_don_thay_the_duoc_ke_khai_bo_sung_vao_ky_nao\" >\u8abf\u6574\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4ee3\u66ff\u8acb\u6c42\u66f8\u306f\u3001\u3069\u306e\u671f\u9593\u306b\u88dc\u8db3\u7533\u544a\u3068\u3057\u3066\u7533\u544a\u3059\u3079\u304d\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_hang_mau_khong_thu_tien_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\" >\u5546\u54c1\u304c\u30b5\u30f3\u30d7\u30eb\u3068\u3057\u3066\u7121\u511f\u3067\u8ca9\u58f2\u3055\u308c\u305f\u5834\u5408\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u63a7\u9664\u3067\u304d\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-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Khong_co_chung_tu_thanh_toan_khong_dung_tien_mat_khi_xuat_khau_hang_mau_thi_xu_ly_the_nao\" >\u30b5\u30f3\u30d7\u30eb\u8f38\u51fa\u6642\u306b\u975e\u73fe\u91d1\u652f\u6255\u3044\u306e\u66f8\u985e\u304c\u306a\u3044\u5834\u5408\u3001\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Boi_thuong_tien_hang_do_loi_chat_luong_cong_ty_bat_buoc_phai_lap_hoa_don_dieu_chinh_hay_co_the_chon_hinh_thuc_khac\" >\u54c1\u8cea\u306b\u6b20\u9665\u306e\u3042\u308b\u5546\u54c1\u306b\u5bfe\u3059\u308b\u88dc\u511f\u3092\u884c\u3046\u5834\u5408\u3001\u4f01\u696d\u306f\u8abf\u6574\u6e08\u307f\u306e\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3001\u305d\u308c\u3068\u3082\u5225\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Hoa_don_da_lap_sai_con_duoc_huy_de_lap_hoa_don_moi_nhu_truoc_day_khong\" >\u4ee5\u524d\u306e\u3088\u3046\u306b\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3092\u53d6\u308a\u6d88\u3057\u3066\u65b0\u3057\u3044\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao_la_gi\"><\/span><b>\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3068\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3069\u3046\u3044\u3046\u610f\u5473\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u8cea\u7684\u306b\u3001\u3053\u308c\u3089\u306f\u4f1a\u8a08\u3068\u7a0e\u52d9\u306b\u304a\u3044\u3066\u7570\u306a\u308b\u76ee\u7684\u3092\u679c\u305f\u3059\u3001\u5bc6\u63a5\u306b\u95a2\u9023\u3057\u305f2\u3064\u306e\u696d\u52d9\u3067\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8acb\u6c42\u66f8\u3092\u4fee\u6b63\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u65e7\u898f\u5247\u306b\u5f93\u3063\u3066\u5143\u306e\u8acb\u6c42\u66f8\u3092\u30ad\u30e3\u30f3\u30bb\u30eb\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8ca9\u58f2\u8005\u304c\u65b0\u3057\u3044\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3001\u4ee5\u524d\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u306e\u60c5\u5831\uff08\u6570\u91cf\u3001\u5358\u4fa1\u3001\u7a0e\u7387\u3001\u91d1\u984d\u306a\u3069\uff09\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u653f\u4ee470\/2025\/ND-CP\u306b\u3088\u308b\u3068\u3001\u4f01\u696d\u306f\u65b0\u3057\u3044\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b2\u3064\u306e\u5f62\u5f0f\u304b\u3089\u9078\u629e\u3067\u304d\u307e\u3059\u3002 <\/span><b>\u8abf\u6574\u8acb\u6c42\u66f8<\/b><span style=\"font-weight: 400;\"> \u307e\u305f\u306f\u8a2d\u7acb\u3059\u308b <\/span><b>\u4ee3\u66ff\u8acb\u6c42\u66f8<\/b><span style=\"font-weight: 400;\">\u6b20\u9665\u306e\u6027\u8cea\u304a\u3088\u3073\u8cfc\u5165\u8005\u3068\u306e\u5408\u610f\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ed5\u5165VAT\u63a7\u9664<\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8cfc\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u3001\u652f\u6255\u3046\u3079\u304d\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304b\u3089\u63a7\u9664\u3059\u308b\u6a29\u5229\u3067\u3042\u308a\u3001\u305f\u3060\u3057\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u304a\u3088\u3073\u305d\u306e\u95a2\u9023\u6587\u66f8\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8acb\u6c42\u66f8\u3084\u66f8\u985e\u306b\u95a2\u3059\u308b\u8981\u4ef6\u3092\u5b8c\u5168\u306b\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ed5\u5165\u8acb\u6c42\u66f8\u306b\u4fee\u6b63\u304c\u5fc5\u8981\u306a\u8aa4\u308a\u304c\u3042\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u8acb\u6c42\u66f8\u304c\u652f\u6255\u66f8\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4ed5\u5165VAT\u63a7\u9664\u306e\u6a29\u5229\u304c\u76f4\u63a5\u5f71\u97ff\u3092\u53d7\u3051\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8acb\u6c42\u66f8\u306e\u4fee\u6b63\u304b\u3089\u4ed5\u5165VAT\u63a7\u9664\u306b\u81f3\u308b\u307e\u3067\u306e\u6b63\u3057\u3044\u624b\u9806\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u5b9f\u884c\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u7a0e\u52d9\u51e6\u7406\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u304a\u3088\u3073\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\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;\">\u3053\u308c\u30892\u3064\u306e\u4e8b\u696d\u3092\u898f\u5236\u3059\u308b\u73fe\u884c\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u542b\u307e\u308c\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee4123\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\"> \u8acb\u6c42\u66f8\u3001\u6dfb\u4ed8\u66f8\u985e\u3001\u304a\u3088\u3073\u57fa\u672c\u6587\u66f8\u306b\u95a2\u3059\u308b\u898f\u5247\u304c\u6539\u6b63\u30fb\u88dc\u8db3\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee470\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\">2025\u5e746\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3053\u306e\u653f\u4ee4\u306f\u3001\u653f\u4ee4123\/2020\/ND-CP\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u3092\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u540c\u653f\u4ee4\u306e\u7b2c1\u6761\u7b2c13\u9805\u306f\u3001\u8abf\u6574\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4ee3\u66ff\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u76f4\u63a5\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7<\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u6761\u4ef6\u306b\u95a2\u3059\u308b\u4e00\u822c\u539f\u5247\u3092\u898f\u5b9a\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u653f\u4ee4181\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\">2025\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u306f\u3001\u7b2c25\u6761\u3001\u7b2c26\u6761\u3001\u304a\u3088\u3073\u7b2c28\u6761\u7b2c9\u9805\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306f\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u6761\u4ef6\u306b\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u6ce8\u76ee\u3059\u3079\u304d\u91cd\u8981\u306a\u5909\u66f4\u70b9\u304c1\u3064\u3042\u308a\u307e\u3059\u3002 <\/b><span style=\"font-weight: 400;\">\u30b3\u30fc\u30c9\u304c\u4ed8\u4e0e\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u3001\u307e\u305f\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u30c7\u30fc\u30bf\u304c\u63d0\u51fa\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u3001\u6063\u610f\u7684\u306b\u53d6\u308a\u6d88\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u4ee3\u308f\u308a\u306b\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u624b\u7d9a\u304d\u306b\u5f93\u3063\u3066\u3001\u8abf\u6574\u307e\u305f\u306f\u5dee\u3057\u66ff\u3048\u306b\u3088\u308b\u51e6\u7406\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4ee5\u4e0b\u306b\u6982\u8aac\u3059\u308b\u3088\u3046\u306b\u3001\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3084\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u72b6\u6cc1\u3078\u306e\u5bfe\u51e6\u65b9\u6cd5\u3092\u3088\u308a\u6df1\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_khi_boi_thuong_tien_hang_do_loi_chat_luong\"><\/span><b>\u54c1\u8cea\u306b\u6b20\u9665\u306e\u3042\u308b\u5546\u54c1\u306b\u5bfe\u3059\u308b\u88dc\u511f\u3092\u884c\u3046\u969b\u306b\u3001\u8acb\u6c42\u66f8\u3092\u8abf\u6574\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9543\" aria-describedby=\"caption-attachment-9543\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9543\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9543\" class=\"wp-caption-text\">\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u304a\u3088\u3073\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u63a7\u9664\u306b\u95a2\u3059\u308b\u6700\u65b0\u306e\u898f\u5236\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u88fd\u9020\u696d\u3084\u8cbf\u6613\u696d\u306b\u304a\u3044\u3066\u304b\u306a\u308a\u3088\u304f\u3042\u308b\u72b6\u6cc1\u3067\u3001\u88fd\u9020\u904e\u7a0b\u3067\u5546\u54c1\u306b\u6b20\u9665\u304c\u751f\u3058\u305f\u308a\u3001\u54c1\u8cea\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u305f\u3081\u3001\u8ca9\u58f2\u4f1a\u793e\u304c\u9867\u5ba2\u306b\u88dc\u511f\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_cong_ty_ban_hang_phai_lap_hoa_don_dieu_chinh_hoac_thay_the\"><\/span><b>\u8ca9\u58f2\u4f1a\u793e\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u5834\u5408\u3001\u653f\u4ee470\/2025\/ND-CP\uff08\u653f\u4ee4123\/2020\/ND-CP\u3092\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3059\u308b\u3082\u306e\uff09\u7b2c1\u6761\u7b2c13\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u8ca9\u58f2\u4f1a\u793e\u306f\u4ee5\u4e0b\u306e2\u3064\u306e\u51e6\u7406\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3067\u304d\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\u767a\u884c\u6e08\u307f\u306e\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3001\u307e\u305f\u306f\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u524d\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u306e\u4ee3\u308f\u308a\u306b\u3001\u65b0\u3057\u3044\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3057\u305f\u5f8c\u3001\u4f1a\u793e\u306f\u73fe\u884c\u306e\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u88dc\u8db3\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u8abf\u6574\u3068\u5dee\u3057\u66ff\u3048\u3092\u9078\u629e\u3067\u304d\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3088\u308a\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u88dc\u511f\u306e\u5185\u5bb9\u3084\u5143\u306e\u8acb\u6c42\u66f8\u3068\u306e\u5dee\u7570\u306e\u7a0b\u5ea6\u306b\u5fdc\u3058\u3066\u3001\u53d6\u5f15\u51e6\u7406\u306b\u304a\u3044\u3066\u3088\u308a\u67d4\u8edf\u306a\u5bfe\u5fdc\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_noi_dung_the_hien_tren_hoa_don_dien_tu_dieu_chinh_thay_the\"><\/span><b>\u4fee\u6b63\u304a\u3088\u3073\u5dee\u3057\u66ff\u3048\u3089\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u8868\u793a\u3055\u308c\u308b\u5185\u5bb9\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u5143\u306e\u8acb\u6c42\u66f8\u3068\u306e\u6bd4\u8f03\u3092\u53ef\u80fd\u306b\u3059\u308b\u305f\u3081\u3001\u6cd5\u5f8b\u3067\u306f\u96fb\u5b50\u8abf\u6574\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4ee3\u66ff\u96fb\u5b50\u8acb\u6c42\u66f8\u306b\u5fc5\u305a\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u60c5\u5831\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u8abf\u6574\uff1a<\/b><span style=\"font-weight: 400;\"> \u30c6\u30ad\u30b9\u30c8\u304c\u5fc5\u8981\u3067\u3059 <\/span><i><span style=\"font-weight: 400;\">\u300c\u8acb\u6c42\u66f8\u69d8\u5f0f\u756a\u53f7\u2026\u8a18\u53f7\u2026\u756a\u53f7\u2026\u65e5\u4ed8\u2026\u6708\u2026\u5e74\u300d\u306e\u8abf\u6574<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u96fb\u5b50\u8acb\u6c42\u66f8\u3092\u4ee3\u66ff\u624b\u6bb5\u3068\u3057\u3066\u5c0e\u5165\u3059\u308b\uff1a<\/b><span style=\"font-weight: 400;\"> \u30c6\u30ad\u30b9\u30c8\u304c\u5fc5\u8981\u3067\u3059 <\/span><i><span style=\"font-weight: 400;\">\u300c\u8acb\u6c42\u66f8\u7528\u7d19\u756a\u53f7\u2026\u8a18\u53f7\u2026\u756a\u53f7\u2026\u65e5\u4ed8\u2026\u6708\u2026\u5e74\u300d\u306e\u4ee3\u66ff\u54c1<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u6ce8\u8a18\uff1a <\/b><span style=\"font-weight: 400;\">\u3053\u306e\u6587\u8a00\u304c\u306a\u3044\u5834\u5408\u3001\u8abf\u6574\u6e08\u307f\u307e\u305f\u306f\u4ee3\u66ff\u306e\u8acb\u6c42\u66f8\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u7121\u52b9\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\u4e21\u65b9\u306e\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3068\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u306b\u76f4\u63a5\u5f71\u97ff\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hang_mau_khong_thu_tien_va_dieu_kien_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u914d\u9001\u304a\u3088\u3073\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9545\" aria-describedby=\"caption-attachment-9545\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9545\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien.jpg\" alt=\"\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng m\u1eabu kh\u00f4ng thu ti\u1ec1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9545\" class=\"wp-caption-text\">\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u8f38\u51fa\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3068\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9f\u52d9\u3067\u3088\u304f\u898b\u3089\u308c\u308b2\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3001\u4f01\u696d\u304c\u88fd\u54c1\u7d39\u4ecb\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3001\u307e\u305f\u306f\u5e02\u5834\u62e1\u5927\u3092\u76ee\u7684\u3068\u3057\u3066\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u3092\u9001\u4ed8\u3059\u308b\u5834\u5408\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u30b5\u30f3\u30d7\u30eb\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u308b\u5546\u54c1\u306b\u304b\u304b\u308b\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u6761\u4ef6\u306f\u3001\u30b5\u30f3\u30d7\u30eb\u304c\u56fd\u5185\u3067\u6d88\u8cbb\u3055\u308c\u308b\u304b\u6d77\u5916\u306b\u8f38\u51fa\u3055\u308c\u308b\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hang_mau_trong_nuoc_khong_thu_tien\"><\/span><b>\u56fd\u5185\u3078\u306e\u30b5\u30f3\u30d7\u30eb\u914d\u9001\u306f\u7121\u6599\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b5\u30f3\u30d7\u30eb\u5546\u54c1\u3092\u56fd\u5185\u306b\u7121\u511f\u3067\u8f38\u51fa\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u304c\u9069\u7528\u3055\u308c\u308b\u3059\u3079\u3066\u306e\u8cbf\u6613\u6cd5\u898f\u3092\u9075\u5b88\u3057\u3001\u3053\u308c\u3089\u306e\u5546\u54c1\u306e\u6295\u5165\u30b3\u30b9\u30c8\u304c\u653f\u4ee4181\/2025\/ND-CP\u306e\u7b2c25\u6761\u304a\u3088\u3073\u7b2c26\u6761\u306b\u57fa\u3065\u304f\u63a7\u9664\u306e\u6761\u4ef6\u3092\u5b8c\u5168\u306b\u6e80\u305f\u3059\u5834\u5408\u3001\u4f01\u696d\u306f\u5bfe\u5fdc\u3059\u308b\u4ed5\u5165VAT\u3092\u63a7\u9664\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u3053\u3053\u3067\u306e\u524d\u63d0\u6761\u4ef6\u306f\u30012\u3064\u306e\u4e26\u884c\u3059\u308b\u8981\u7d20\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f38\u51fa\u6d3b\u52d5\u306e\u30b5\u30f3\u30d7\u30eb\u306f\u3001\u8cbf\u6613\u6cd5\u304a\u3088\u3073\u898f\u5236\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u7981\u6b62\u307e\u305f\u306f\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b5\u30f3\u30d7\u30eb\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u308b\u5546\u54c1\u306f\u3001\u901a\u5e38\u306e\u8cfc\u5165\u53d6\u5f15\u3068\u540c\u69d8\u306b\u3001\u5b8c\u5168\u304b\u3064\u6709\u52b9\u306a\u7d0d\u7a0e\u8acb\u6c42\u66f8\u304a\u3088\u3073\u66f8\u985e\uff08\u7b2c25\u6761\uff09\u3092\u6709\u3057\u3001\u975e\u73fe\u91d1\u652f\u6255\u66f8\u985e\u306e\u6761\u4ef6\uff08\u7b2c26\u6761\uff09\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e2\u3064\u306e\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u56fd\u5185\u30b5\u30f3\u30d7\u30eb\u5546\u54c1\u306e\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u304a\u3088\u3073\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u306f\u3001\u4ed6\u306e\u58f2\u8cb7\u53d6\u5f15\u3068\u540c\u69d8\u306b\u901a\u5e38\u3069\u304a\u308a\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_khau_hang_mau_khong_thu_tien_ra_nuoc_ngoai\"><\/span><b>\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u3092\u6d77\u5916\u306b\u8f38\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2\u3064\u76ee\u306e\u30b1\u30fc\u30b9\u306f\u3088\u308a\u8907\u96d1\u3067\u3059\u3002\u4f1a\u793e\u306f\u30b5\u30f3\u30d7\u30eb\u3092\u6d77\u5916\u306b\u7121\u6599\u3067\u8f38\u51fa\u3057\u3066\u3044\u307e\u3059\u304c\u3001... <\/span><b>\u73fe\u91d1\u4ee5\u5916\u306e\u652f\u6255\u3044\u9818\u53ce\u66f8\u306f\u3042\u308a\u307e\u305b\u3093<\/b><span style=\"font-weight: 400;\"> \uff08\u73fe\u91d1\u53d6\u5f15\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u9280\u884c\u3092\u901a\u3058\u3066\u73fe\u91d1\u306e\u6d41\u308c\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\uff09<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c181\/2025\/ND-CP\u53f7\u7b2c28\u6761\u7b2c9\u9805\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u5834\u5408\u3001\u5f53\u8a72\u4f01\u696d\u306f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63a7\u9664\u5bfe\u8c61\u5916<\/b><span style=\"font-weight: 400;\"> \u30b5\u30f3\u30d7\u30eb\u8f38\u51fa\u5546\u54c1\u306b\u5bfe\u5fdc\u3059\u308b\u6295\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u58f2\u4e0a\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/b><span style=\"font-weight: 400;\"> \u305d\u306e\u30b5\u30f3\u30d7\u30eb\u8f38\u51fa\u88fd\u54c1\u306b\u3064\u3044\u3066\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u30b5\u30f3\u30d7\u30eb\u3092\u56fd\u5185\u306b\u8f38\u51fa\u3059\u308b\u5834\u5408\u3068\u306f\u6839\u672c\u7684\u306b\u7570\u306a\u308b\u70b9\u3067\u3042\u308a\u3001\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3084\u30b5\u30f3\u30d7\u30eb\u306b\u95a2\u9023\u3059\u308b\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u3092\u884c\u3046\u969b\u306b\u3001\u3053\u306e2\u3064\u306e\u72b6\u6cc1\u3092\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3059\u3079\u304d\u4f1a\u8a08\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u793e\u5185\u306b\u4f1a\u8a08\u90e8\u9580\u304c\u306a\u3044\u4f01\u696d\u3084\u3001\u696d\u52d9\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u9069\u5316\u3057\u305f\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/\"> \u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u306e\u3042\u308b\u9078\u629e\u80a2\u3067\u3042\u308a\u3001\u7279\u306b\u4f01\u696d\u304c\u983b\u7e41\u306b\u8acb\u6c42\u66f8\u3084VAT\u53d6\u5f15\u3092\u767a\u884c\u3057\u3001\u7a0e\u52d9\u7533\u544a\u524d\u306b\u66f8\u985e\u306e\u78ba\u8a8d\u306b\u95a2\u3059\u308b\u652f\u63f4\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u6709\u52b9\u3067\u3059\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_nhanh_hai_truong_hop_xuat_hang_mau_khong_thu_tien\"><\/span><b>\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u9001\u4ed8\u306b\u95a2\u3059\u308b2\u3064\u306e\u4e8b\u4f8b\u3092\u7c21\u5358\u306b\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u66f8\u8abf\u6574\u3068\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u51e6\u7406\u65b9\u6cd5\u306e\u9055\u3044\u3092\u7c21\u5358\u306b\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u6b21\u306e\u8868\u3092\u4f7f\u7528\u3057\u30662\u3064\u306e\u30b1\u30fc\u30b9\u3092\u3059\u3070\u3084\u304f\u6bd4\u8f03\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u56fd\u5185\u30b5\u30f3\u30d7\u30eb\u3068\u7121\u511f\u8f38\u51fa\u30b5\u30f3\u30d7\u30eb\u306b\u304a\u3051\u308b\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u63a7\u9664\u306e\u6761\u4ef6\u6bd4\u8f03\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u56fd\u5185\u30b5\u30f3\u30d7\u30eb<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b5\u30f3\u30d7\u30eb\u3092\u8f38\u51fa\u3059\u308b<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u6839\u62e0\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u306e\u7b2c25\u6761\u304a\u3088\u3073\u7b2c26\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u7b2c28\u6761\u7b2c9\u9805\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u524d\u63d0\u6761\u4ef6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5546\u6cd5\u3092\u9075\u5b88\u3057\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73fe\u91d1\u4ee5\u5916\u306e\u652f\u6255\u3044\u9818\u53ce\u66f8\u306f\u767a\u884c\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ed5\u5165VAT\u63a7\u9664<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63a7\u9664\u5bfe\u8c61\u5916<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6a19\u6e96\u624b\u9806\u306b\u5f93\u3063\u3066<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u6bd4\u8f03\u8868\u304c\u660e\u78ba\u306b\u793a\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u56fd\u5185\u300d\u304b\u300c\u8f38\u51fa\u300d\u304b\u3068\u3044\u3046\u8981\u7d20\u3068\u3001\u652f\u6255\u3044\u66f8\u985e\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u3001\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3084\u4ed5\u5165VAT\u63a7\u9664\u306e\u7d50\u679c\u304c\u5b8c\u5168\u306b\u5de6\u53f3\u3055\u308c\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_ke_toan_thuong_gap_khi_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3084\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u3092\u884c\u3046\u969b\u306b\u3088\u304f\u3042\u308b\u4f1a\u8a08\u4e0a\u306e\u30ea\u30b9\u30af\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9544\" aria-describedby=\"caption-attachment-9544\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9544\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9544\" class=\"wp-caption-text\">\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3084\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u3092\u884c\u3046\u969b\u306b\u3088\u304f\u3042\u308b\u4f1a\u8a08\u4e0a\u306e\u30ea\u30b9\u30af\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u3067\u5206\u6790\u3057\u305f2\u3064\u306e\u30b7\u30ca\u30ea\u30aa\u306b\u57fa\u3065\u304d\u3001\u307e\u305f\u4f01\u696d\u3078\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u652f\u63f4\u3092\u63d0\u4f9b\u3059\u308b\u904e\u7a0b\u3067\u3001MAN\u306f\u4f1a\u8a08\u58eb\u3068\u4f01\u696d\u304c\u56de\u907f\u3059\u3079\u304d\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3092\u3044\u304f\u3064\u304b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u88dc\u8db3\u7533\u544a\u671f\u9593\u304c\u9593\u9055\u3063\u3066\u3044\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\"> \u8abf\u6574\u6e08\u307f\u307e\u305f\u306f\u4ee3\u66ff\u306e\u8acb\u6c42\u66f8\u306f\u3001\u8abf\u6574\u307e\u305f\u306f\u4ee3\u66ff\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5143\u306e\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u305f\u671f\u9593\u3067\u306f\u306a\u304f\u3001\u73fe\u5728\u306e\u671f\u9593\u306b\u7533\u544a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5fc5\u8981\u306a\u30c6\u30ad\u30b9\u30c8\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/b><span style=\"font-weight: 400;\"> \u300c\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u2026\u300d\u307e\u305f\u306f\u300c\u8acb\u6c42\u66f8\u306e\u4ea4\u63db\u2026\u300d\u306b\u95a2\u3059\u308b\u60c5\u5831\u306f\u3001\u5143\u306e\u8acb\u6c42\u66f8\u306e\u5f62\u5f0f\u3001\u8a18\u53f7\u3001\u756a\u53f7\u3001\u65e5\u4ed8\u306b\u5b8c\u5168\u306b\u6e96\u62e0\u3057\u3066\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u73fe\u91d1\u4ee5\u5916\u306e\u652f\u6255\u3044\u66f8\u985e\u306b\u95a2\u3059\u308b\u6761\u4ef6\u306f\u7121\u8996\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><span style=\"font-weight: 400;\"> \u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u63a7\u9664\u306f\u3001\u653f\u4ee4181\/2025\/ND-CP\u7b2c26\u6761\u306e\u6761\u4ef6\u3092\u5b8c\u5168\u306b\u78ba\u8a8d\u3057\u306a\u3044\u9650\u308a\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u7279\u306b500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fd\u5185\u30b5\u30f3\u30d7\u30eb\u3068\u8f38\u51fa\u30b5\u30f3\u30d7\u30eb\u306e\u6df7\u540c\uff1a<\/b><span style=\"font-weight: 400;\"> \u6cd5\u7684\u6839\u62e0\u306e\u8aa4\u3063\u305f\u9069\u7528\u306f\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u4e0d\u9069\u5207\u306a\u63a7\u9664\u306b\u3064\u306a\u304c\u308a\u3001\u7a0e\u52d9\u7533\u544a\u6642\u306b\u9061\u53ca\u7684\u306a\u5fb4\u53ce\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u696d\u52d9\u3092\u3088\u308a\u9069\u5207\u306b\u7ba1\u7406\u3057\u3001\u8acb\u6c42\u66f8\u306e\u7533\u544a\u304a\u3088\u3073\u51e6\u7406\u306b\u304a\u3051\u308b\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u305f\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u3088\u3046\u306a\u5c02\u9580\u7684\u3067\u7d4c\u9a13\u8c4a\u5bcc\u306a\u7d44\u7e54\u304b\u3089\u306f\u3001\u66f8\u985e\u306e\u8a18\u9332\u3084\u4f1a\u8a08\u51e6\u7406\u304b\u3089\u3001\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3001\u95a2\u9023\u3059\u308b\u7a0e\u52d9\u7fa9\u52d9\u306e\u5c65\u884c\u307e\u3067\u3001\u5e45\u5e83\u3044\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/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;\">\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3068\u4ed5\u5165VAT\u306e\u63a7\u9664\u306f\u3001\u5358\u306a\u308b\u696d\u52d9\u4e0a\u306e\u64cd\u4f5c\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u58eb\u304c\u7279\u5b9a\u306e\u6cd5\u7684\u6839\u62e0\u306b\u53b3\u5bc6\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u8abf\u6574\u6e08\u307f\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4ee3\u66ff\u8acb\u6c42\u66f8\u306e\u5f62\u5f0f\u3001\u5185\u5bb9\u3001\u7533\u544a\u671f\u9593\u306b\u95a2\u3059\u308b\u653f\u4ee470\/2025\/ND-CP\u7b2c1\u6761\u7b2c13\u9805\u304b\u3089\u3001\u5404\u72b6\u6cc1\u306b\u304a\u3051\u308b\u4ed5\u5165VAT\u63a7\u9664\u306e\u6761\u4ef6\u306b\u95a2\u3059\u308b\u653f\u4ee4181\/2025\/ND-CP\u7b2c25\u6761\u3001\u7b2c26\u6761\u3001\u7b2c28\u6761\u7b2c9\u9805\u307e\u3067\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u3001VAT\u306b\u95a2\u3059\u308b\u6cd5\u898f\u5236\u304c\u7d76\u3048\u305a\u66f4\u65b0\u3055\u308c\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u306f\u53b3\u683c\u306a\u5185\u90e8\u7d71\u5236\u624b\u9806\u3092\u78ba\u7acb\u3057\u3001\u65b0\u305f\u306a\u72b6\u6cc1\u3092\u5b9a\u671f\u7684\u306b\u898b\u76f4\u3059\u3053\u3068\u3067\u3001\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3084\u4ed5\u5165VAT\u63a7\u9664\u304c\u5e38\u306b\u73fe\u884c\u306e\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u3064\u3064\u3001\u4e2d\u6838\u696d\u52d9\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u96c6\u4e2d\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u7279\u306b\u91cd\u8981\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;\"> \u3053\u308c\u306f\u3001\u7a0e\u52d9\u95a2\u9023\u696d\u52d9\u306e\u7ba1\u7406\u3068\u5b9f\u884c\u3092\u652f\u63f4\u3059\u308b\u306e\u306b\u9069\u3057\u305f\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3067\u3059\u3002\u00a0<\/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;\"><span style=\"color: #0000ff;\"><strong>\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/strong><\/span>\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_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3068\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\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=\"Hoa_don_dieu_chinh_hoa_don_thay_the_duoc_ke_khai_bo_sung_vao_ky_nao\"><\/span><b>\u8abf\u6574\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4ee3\u66ff\u8acb\u6c42\u66f8\u306f\u3001\u3069\u306e\u671f\u9593\u306b\u88dc\u8db3\u7533\u544a\u3068\u3057\u3066\u7533\u544a\u3059\u3079\u304d\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73fe\u884c\u306e\u898f\u5236\u306b\u3088\u308c\u3070\u3001\u8abf\u6574\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4ee3\u66ff\u8acb\u6c42\u66f8\u306f\u3001\u8abf\u6574\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u305f\u671f\u9593\u3001\u3064\u307e\u308a\u5143\u306e\u8acb\u6c42\u66f8\u306e\u767a\u884c\u671f\u9593\u306b\u7533\u544a\u3055\u308c\u308b\u306e\u3067\u3042\u308a\u3001\u8abf\u6574\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u305f\u73fe\u5728\u306e\u671f\u9593\u306b\u7533\u544a\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hang_mau_khong_thu_tien_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\"><\/span><b>\u5546\u54c1\u304c\u30b5\u30f3\u30d7\u30eb\u3068\u3057\u3066\u7121\u511f\u3067\u8ca9\u58f2\u3055\u308c\u305f\u5834\u5408\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u63a7\u9664\u3067\u304d\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5834\u5408\u306b\u3088\u308a\u307e\u3059\u3002\u56fd\u5185\u6d88\u8cbb\u7528\u306e\u30b5\u30f3\u30d7\u30eb\u3067\u3001\u5546\u6cd5\u306b\u6e96\u62e0\u3057\u3001\u653f\u4ee4181\/2025\/ND-CP\u306e\u7b2c25\u6761\u304a\u3088\u3073\u7b2c26\u6761\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u63a7\u9664\u53ef\u80fd\u3067\u3059\u3002\u975e\u73fe\u91d1\u652f\u6255\u3044\u306e\u66f8\u985e\u306a\u3057\u306b\u6d77\u5916\u306b\u8f38\u51fa\u3055\u308c\u305f\u30b5\u30f3\u30d7\u30eb\u306e\u5834\u5408\u306f\u3001\u653f\u4ee4181\/2025\/ND-CP\u306e\u7b2c28\u6761\u7b2c9\u9805\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u306f\u4ed5\u5165VAT\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u58f2\u4e0aVAT\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_co_chung_tu_thanh_toan_khong_dung_tien_mat_khi_xuat_khau_hang_mau_thi_xu_ly_the_nao\"><\/span><b>\u30b5\u30f3\u30d7\u30eb\u8f38\u51fa\u6642\u306b\u975e\u73fe\u91d1\u652f\u6255\u3044\u306e\u66f8\u985e\u304c\u306a\u3044\u5834\u5408\u3001\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4181\/2025\/ND-CP\u7b2c28\u6761\u7b2c9\u9805\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u5834\u5408\u3001\u4f1a\u793e\u306f\u8a72\u5f53\u3059\u308b\u4ed5\u5165VAT\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u304c\u3001\u9006\u306b\u3001\u8f38\u51fa\u30b5\u30f3\u30d7\u30eb\u5546\u54c1\u306b\u5bfe\u3059\u308b\u58f2\u4e0aVAT\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_thuong_tien_hang_do_loi_chat_luong_cong_ty_bat_buoc_phai_lap_hoa_don_dieu_chinh_hay_co_the_chon_hinh_thuc_khac\"><\/span><b>\u54c1\u8cea\u306b\u6b20\u9665\u306e\u3042\u308b\u5546\u54c1\u306b\u5bfe\u3059\u308b\u88dc\u511f\u3092\u884c\u3046\u5834\u5408\u3001\u4f01\u696d\u306f\u8abf\u6574\u6e08\u307f\u306e\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3001\u305d\u308c\u3068\u3082\u5225\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee470\/2025\/ND-CP\u7b2c1\u6761\u7b2c13\u9805\u306b\u3088\u308c\u3070\u3001\u4f01\u696d\u306f\u5b9f\u969b\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u4ee5\u524d\u306b\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u4ee3\u66ff\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u3001\u305d\u306e\u5f8c\u3001\u898f\u5247\u306b\u5f93\u3063\u3066\u88dc\u8db3\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_da_lap_sai_con_duoc_huy_de_lap_hoa_don_moi_nhu_truoc_day_khong\"><\/span><b>\u4ee5\u524d\u306e\u3088\u3046\u306b\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3092\u53d6\u308a\u6d88\u3057\u3066\u65b0\u3057\u3044\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\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\u3002\u653f\u4ee470\/2025\/ND-CP\u306f\u3001\u653f\u4ee4123\/2020\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u305f\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306e\u53d6\u308a\u6d88\u3057\u306b\u95a2\u3059\u308b\u898f\u5247\u3092\u5ec3\u6b62\u3057\u307e\u3057\u305f\u3002\u4ee3\u308f\u308a\u306b\u3001\u30b3\u30fc\u30c9\u304c\u5272\u308a\u5f53\u3066\u3089\u308c\u305f\u3001\u307e\u305f\u306f\u30c7\u30fc\u30bf\u304c\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u306f\u3001\u8abf\u6574\u307e\u305f\u306f\u5dee\u3057\u66ff\u3048\u306b\u3088\u3063\u3066\u51e6\u7406\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u6063\u610f\u7684\u306b\u53d6\u308a\u6d88\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 hai nghi\u1ec7p v\u1ee5 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n n\u00e0o c\u0169ng ph\u1ea3i n\u1eafm v\u1eefng, b\u1edfi ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, kh\u00f4ng \u00edt doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng t\u00ecnh hu\u1ed1ng ph\u00e1t sinh ngo\u00e0i d\u1ef1 ki\u1ebfn nh\u01b0 h\u00e0ng h\u00f3a b\u1ecb l\u1ed7i trong s\u1ea3n xu\u1ea5t bu\u1ed9c ph\u1ea3i b\u1ed3i th\u01b0\u1eddng ti\u1ec1n cho kh\u00e1ch h\u00e0ng, ho\u1eb7c ph\u1ea3i xu\u1ea5t h\u00e0ng m\u1eabu kh\u00f4ng thu ti\u1ec1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m.\u00a0 \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do vi\u1ec7c n\u1eafm v\u1eefng quy [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9543,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9542","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\/9542","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=9542"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9542\/revisions"}],"predecessor-version":[{"id":9546,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9542\/revisions\/9546"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9543"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}