{"id":9665,"date":"2026-08-28T08:58:24","date_gmt":"2026-08-28T01:58:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9665"},"modified":"2026-08-28T08:58:24","modified_gmt":"2026-08-28T01:58:24","slug":"hach-toan-khi-mua-hang-hoa-tra-gop","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/","title":{"rendered":"\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306b\u57fa\u3065\u304f\u5206\u5272\u6255\u3044\u8cfc\u5165\u306e\u4f1a\u8a08\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5206\u5272\u6255\u3044\u8cfc\u5165\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u30012026\u4f1a\u8a08\u5e74\u5ea6\u4ee5\u964d\u3001\u3069\u306e\u4f1a\u8a08\u58eb\u3082\u518d\u3073\u76f4\u9762\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u4f5c\u696d\u3067\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a799\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6b63\u5f0f\u306b\u306f\u901a\u9054200\/2014\/TT-BTC\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u624b\u9806\u306f\u4e00\u898b\u99b4\u67d3\u307f\u6df1\u3044\u3088\u3046\u306b\u898b\u3048\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u6700\u3082\u3088\u304f\u3042\u308b\u30a8\u30e9\u30fc\u306e\u539f\u56e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 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400;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u7684\u6839\u62e0\u3001\u4f1a\u8a08\u51e6\u7406\u3001\u304a\u3088\u3073\u5177\u4f53\u4f8b\u3092\u4f53\u7cfb\u7684\u306b\u89e3\u8aac\u3057\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u6700\u521d\u306e\u53d6\u5f15\u304b\u3089\u6b63\u3057\u304f\u5e33\u7c3f\u3092\u7de0\u3081\u5207\u308b\u305f\u3081\u306e\u624b\u52a9\u3051\u3068\u306a\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_sao_hach_toan_khi_mua_hang_hoa_tra_gop_can_duoc_cap_nhat_ngay\" >\u5206\u5272\u6255\u3044\u8cfc\u5165\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u306a\u305c\u3059\u3050\u306b\u66f4\u65b0\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-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Can_cu_phap_ly_cua_viec_hach_toan_khi_mua_hang_hoa_tra_gop\" >\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u306e\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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Nguyen_tac_cot_loi_khi_hach_toan_mua_hang_hoa_tra_gop\" >\u5546\u54c1\u306e\u5206\u5272\u6255\u3044\u8cfc\u5165\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306e\u57fa\u672c\u539f\u5247\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Huong_dan_dinh_khoan_hach_toan_khi_mua_hang_hoa_tra_gop\" >\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u624b\u9806\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Buoc_1_Ghi_nhan_hang_hoa_khi_mua_tra_gop\" 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class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Hach_toan_khi_mua_tai_san_co_dinh_va_vat_tu_theo_phuong_thuc_tra_gop\" >\u56fa\u5b9a\u8cc7\u7523\u304a\u3088\u3073\u5099\u54c1\u306e\u8cfc\u5165\u3092\u5206\u5272\u6255\u3044\u3067\u884c\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_du_minh_hoa_hach_toan_khi_mua_hang_hoa_tra_gop\" >\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u793a\u3059\u4f8b<\/a><\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Xac_dinh_gia_tinh_thue_GTGT_khi_mua_hang_hoa_tra_gop\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Cau_hoi_thuong_gap_ve_hach_toan_khi_mua_hang_hoa_tra_gop\" >\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\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-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Hach_toan_khi_mua_hang_hoa_tra_gop_co_tinh_lai_tra_gop_vao_gia_von_hang_hoa_khong\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Mua_tai_san_co_dinh_tra_gop_co_hach_toan_khac_voi_mua_hang_hoa_tra_gop_khong\" >\u56fa\u5b9a\u8cc7\u7523\u3092\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5546\u54c1\u3092\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7570\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-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Doanh_nghiep_co_bat_buoc_mo_so_theo_doi_rieng_lai_tra_gop_khong\" >\u4f01\u696d\u306f\u5206\u5272\u6255\u3044\u5229\u606f\u306e\u652f\u6255\u3044\u3092\u8ffd\u8de1\u3059\u308b\u305f\u3081\u306b\u3001\u5225\u9014\u5e33\u7c3f\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Thong_tu_992025TT-BTC_ap_dung_tu_khi_nao\" >\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306f\u3044\u3064\u767a\u52b9\u3057\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_khi_mua_hang_hoa_tra_gop_can_duoc_cap_nhat_ngay\"><\/span><b>\u5206\u5272\u6255\u3044\u8cfc\u5165\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u306a\u305c\u3059\u3050\u306b\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\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;\">2025\u5e7410\u670827\u65e5\u306b\u8ca1\u52d9\u7701\u304c\u767a\u884c\u3057\u305f\u901a\u905499\/2025\/TT-BTC\u306f\u30012026\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u3001\u3053\u306e\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u3001\u901a\u9054200\/2014\/TT-BTC\u3092\u5b8c\u5168\u306b\u7f6e\u304d\u63db\u3048\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u3059\u3079\u3066\u306e\u4f1a\u8a08\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u898b\u76f4\u3059\u305f\u3081\u306e\u7fa9\u52d9\u7684\u306a\u671f\u9650\u3067\u3042\u308a\u3001\u4ed8\u9332II\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3001\u5ef6\u6255\u307e\u305f\u306f\u5206\u5272\u6255\u3044\u306b\u3088\u308b\u5546\u54c1\u8cfc\u5165\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u898f\u5b9a\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6ce8\u610f\u3059\u3079\u304d\u70b9\uff1a\u901a\u905499\u53f7\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u540d\u79f0\u304c\u4e00\u90e8\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u4f8b\u3048\u3070\u3001\u901a\u9054200\u53f7\u3067\u306f\u300c\u9280\u884c\u9810\u91d1\u300d\u3060\u3063\u305f\u52d8\u5b9a\u79d1\u76ee112\u304c\u300c\u8981\u6c42\u6255\u3044\u9810\u91d1\u300d\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\uff09\u304c\u3001\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u306e\u57fa\u672c\u539f\u5247\u3067\u3042\u308b\u5143\u91d1\u3068\u5229\u606f\u306e\u5206\u96e2\u306f\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\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;\">\u5206\u5272\u6255\u3044\u306b\u3088\u308b\u5546\u54c1\u8cfc\u5165\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u5168\u4f53\u306f\u3001\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306b\u6dfb\u4ed8\u3055\u308c\u305f\u4ed8\u9332II\u3067\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u5ef6\u6255\u3044\u307e\u305f\u306f\u5206\u5272\u6255\u3044\u30d7\u30e9\u30f3\u306b\u3088\u308b\u8cfc\u5165\u306e4\u3064\u306e\u53d6\u5f15\u30b0\u30eb\u30fc\u30d7\u306b\u9069\u7528\u3055\u308c\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\u3092\u8cfc\u5165\u3059\u308b\uff08\u52d8\u5b9a\u79d1\u76ee156\u306b\u5f93\u3063\u3066\u5728\u5eab\u306b\u53d7\u3051\u5165\u308c\u308b\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u306b\u5373\u6642\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\uff08\u52d8\u5b9a\u79d1\u76ee211\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\uff08\u52d8\u5b9a\u79d1\u76ee213\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u904b\u55b6\u306b\u5373\u6642\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u8cc7\u6750\u3001\u5546\u54c1\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\uff08\u52d8\u5b9a\u79d1\u76ee152\u3001153\u3001156\u3001211\u3001213\uff09\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u30894\u3064\u306e\u4e8b\u4f8b\u306f\u3059\u3079\u3066\u5171\u901a\u306e\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u305f\u3081\u3001\u4f1a\u8a08\u58eb\u306f\u57fa\u672c\u7684\u306a\u539f\u5247\u3092\u7406\u89e3\u3059\u308b\u3060\u3051\u3067\u3001\u767a\u751f\u3059\u308b\u3059\u3079\u3066\u306e\u72b6\u6cc1\u306b\u4e00\u8cab\u3057\u3066\u9069\u7528\u3067\u304d\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_cot_loi_khi_hach_toan_mua_hang_hoa_tra_gop\"><\/span><b>\u5546\u54c1\u306e\u5206\u5272\u6255\u3044\u8cfc\u5165\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306e\u57fa\u672c\u539f\u5247\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9667\" aria-describedby=\"caption-attachment-9667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9667\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop.jpg\" alt=\"Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i khi h\u1ea1ch to\u00e1n mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9667\" class=\"wp-caption-text\">\u5546\u54c1\u306e\u5206\u5272\u6255\u3044\u8cfc\u5165\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306e\u57fa\u672c\u539f\u5247\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u5165\u308b\u524d\u306b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u306e3\u3064\u306e\u57fa\u672c\u539f\u5247\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\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\">\u8cc7\u7523\u4fa1\u5024\u306f\u3001\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\u3067\u8a08\u4e0a\u3055\u308c\u3001\u7e70\u5ef6\u6255\u3044\u307e\u305f\u306f\u5206\u5272\u6255\u3044\u306e\u5229\u606f\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u4e00\u90e8\u306e\u4f01\u696d\u304c\u6163\u7fd2\u7684\u306b\u58f2\u4e0a\u539f\u4fa1\u306b\u5229\u606f\u3092\u542b\u3081\u308b\u65b9\u6cd5\u3068\u306f\u6839\u672c\u7684\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5ef6\u6ede\u91d1\u3084\u5206\u5272\u6255\u3044\u91d1\u306b\u5bfe\u3059\u308b\u5229\u606f\u306f\u3001\u8cfc\u5165\u6642\u306b\u4e00\u62ec\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u50b5\u52d9\u8fd4\u6e08\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u5404\u671f\u9593\u306b\u5bfe\u5fdc\u3057\u3066\u3001\u5b9a\u671f\u7684\u306b\u52d8\u5b9a\u79d1\u76ee635\uff08\u8ca1\u52d9\u8cbb\u7528\uff09\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u4f01\u696d\u306f\u3001\u8cc7\u7523\u8cfc\u5165\u6642\u306b\u3001\u7e70\u5ef6\u6255\u3044\u307e\u305f\u306f\u5206\u5272\u6255\u3044\u306e\u5229\u606f\u652f\u6255\u984d\u306e\u5897\u6e1b\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8a18\u9332\u3092\u5225\u9014\u4fdd\u7ba1\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u691c\u8a3c\u304a\u3088\u3073\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_dinh_khoan_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u901a\u905499\/2025\/TT-BTC\u306e\u4ed8\u9332II\u306b\u5f93\u3063\u3066\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a\u90e8\u5206\u3067\u3042\u308a\u30013\u3064\u306e\u56fa\u5b9a\u3055\u308c\u305f\u30b9\u30c6\u30c3\u30d7\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ghi_nhan_hang_hoa_khi_mua_tra_gop\"><\/span><b>\u30b9\u30c6\u30c3\u30d71\uff1a\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3057\u305f\u5546\u54c1\u3092\u8a18\u9332\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5206\u5272\u6255\u3044\u307e\u305f\u306f\u5f8c\u6255\u3044\u30d7\u30e9\u30f3\u3092\u5229\u7528\u3057\u3066\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a156 \u2013 \u5546\u54c1\uff08\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7133 \u2013 \u63a7\u9664\u5bfe\u8c61VAT\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7111\u3068112\uff08\u5373\u6642\u652f\u6255\u3044\uff09\u304c\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee331 \u2013 \u4ed5\u5165\u5148\u3078\u306e\u8cb7\u639b\u91d1\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Dinh_ky_ghi_nhan_lai_tra_gop_phai_tra\"><\/span><b>\u30b9\u30c6\u30c3\u30d72 \u2013 \u5b9a\u671f\u7684\u306b\u5206\u5272\u6255\u3044\u5229\u606f\u306e\u652f\u6255\u984d\u3092\u8a18\u9332\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u3001\u58f2\u4e3b\u3078\u306e\u652f\u6255\u3044\u306e\u9045\u5ef6\u307e\u305f\u306f\u5206\u5272\u6255\u3044\u306e\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u5229\u606f\u3092\u53cd\u6620\u3055\u305b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u9332\u3059\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7635 \u2013 \u8ca1\u52d9\u8cbb\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee331 \u2013 \u4ed5\u5165\u5148\u3078\u306e\u8cb7\u639b\u91d1<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Dinh_ky_thanh_toan_goc_va_lai_cho_nguoi_ban\"><\/span><b>\u30b9\u30c6\u30c3\u30d73 \u2013 \u58f2\u4e3b\u306b\u5bfe\u3057\u3066\u5143\u91d1\u3068\u5229\u606f\u3092\u5b9a\u671f\u7684\u306b\u652f\u6255\u3046\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306b\u3001\u5143\u91d1\u3068\u5ef6\u6ede\u5229\u606f\uff0f\u5206\u5272\u6255\u3044\u5229\u606f\u306e\u4e21\u65b9\u3092\u542b\u3081\u3001\u58f2\u4e3b\u3078\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a331 \u2013 \u4ed5\u5165\u5148\u3078\u306e\u8cb7\u639b\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8111\u3068112\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khi_mua_tai_san_co_dinh_va_vat_tu_theo_phuong_thuc_tra_gop\"><\/span><b>\u56fa\u5b9a\u8cc7\u7523\u304a\u3088\u3073\u5099\u54c1\u306e\u8cfc\u5165\u3092\u5206\u5272\u6255\u3044\u3067\u884c\u3063\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u539f\u5247\u3082\u540c\u69d8\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u6700\u521d\u306e\u8cc7\u7523\u5909\u52d5\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u3059\u3050\u306b\u4f7f\u7528\u3067\u304d\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3059\u308b\u3002<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a211 \u2013 \u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff08\u8cfc\u5165\u4fa1\u683c\u3092\u5373\u6642\u306b\u8a08\u4e0a\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7133 \u2013 \u63a7\u9664\u5bfe\u8c61VAT\uff081332\uff09\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f7\u306f111\u3001112\u3001331\u2026\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b21\u306b\u3001\u5206\u5272\u6255\u3044\u5229\u606f\u3092\u5b9a\u671f\u7684\u306b\u53e3\u5ea7635\u306b\u8a18\u9332\u3057\u3001\u76f8\u6bba\u53e3\u5ea7331\u306b\u8a18\u9332\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4e0a\u8a18\u30b9\u30c6\u30c3\u30d73\u3068\u5168\u304f\u540c\u3058\u3088\u3046\u306b\u3001\u5b9a\u671f\u7684\u306b\u5143\u5229\u91d1\u306e\u652f\u6255\u3044\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u52d8\u5b9a213 \u2013 \u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff08\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7133 \u2013 \u63a7\u9664\u5bfe\u8c61VAT\uff081332\uff09\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f7\u306f111\u3001112\u3001331\u2026\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5229\u606f\u306e\u8a8d\u8b58\u304a\u3088\u3073\u5b9a\u671f\u7684\u306a\u652f\u6255\u3044\u306e\u624b\u7d9a\u304d\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5834\u5408\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u904b\u55b6\u306b\u304a\u3044\u3066\u76f4\u3061\u306b\u4f7f\u7528\u3059\u308b\u8cc7\u6750\u3001\u5546\u54c1\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3059\u308b\u3002<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7152\u3001153\u3001156\u3001211\u3001213\u3092\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\u3067\u5f15\u304d\u843d\u3068\u3059<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7133 \u2013 \u63a7\u9664\u5bfe\u8c61VAT\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f7\u306f111\u3001112\u3001331\u2026\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u6642\u306b\u3001\u4f01\u696d\u306f\u8cc7\u7523\u8cfc\u5165\u6642\u306e\u5ef6\u6ede\u91d1\u3084\u5206\u5272\u6255\u3044\u306e\u5229\u606f\u306e\u5897\u6e1b\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8a18\u9332\u3092\u500b\u5225\u306b\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u3053\u3046\u3057\u305f\u3059\u3079\u3066\u306e\u30b1\u30fc\u30b9\u306b\u9069\u7528\u3055\u308c\u308b\u4e00\u822c\u7684\u306a\u8981\u4ef6\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u793a\u3059\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u793e\u306f\u3001\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u9664\u304f\uff092\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff08VAT\u8fbc\u307f\uff09\u3067\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f2,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3042\u3063\u305f\u3002\u540c\u793e\u306f5,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u9280\u884c\u632f\u8fbc\u3067\u5373\u6642\u652f\u6255\u3044\u3001\u6b8b\u984d\u306f12\u30f6\u6708\u306e\u5206\u5272\u6255\u3044\u3068\u3057\u3001\u6708\u3005\u306e\u5229\u606f\u306f200\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3068\u3057\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5546\u54c1\u5230\u7740\u6642\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7156\uff1a2\u5104\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7133\u306e\u5f15\u304d\u843d\u3068\u3057\uff1a2,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7112\u306b\u306f5000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7331\u306b\u306f1\u51047000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u6bce\u6708\u672b\u306b\u3001\u5206\u5272\u6255\u3044\u306e\u5229\u606f\u3092\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7635\u306e\u5f15\u304d\u843d\u3068\u3057\uff1a200\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7331\u306b\u306f200\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u5206\u5272\u6255\u3044\u306e\u5834\u5408\uff08\u6bce\u67081,417\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff0b\u5229\u606f\u306e\u5747\u7b49\u6255\u3044\u3092\u60f3\u5b9a\uff09\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7331\uff1a\u5143\u91d1\uff0b\u671f\u9593\u4e2d\u306b\u652f\u6255\u308f\u308c\u305f\u5229\u606f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7112\u3082\u540c\u3058\u91d1\u984d\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u65b9\u6cd5\u306b\u3088\u308a\u3001\u5546\u54c1\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u5e38\u306b\u5373\u5ea7\u306b\u652f\u6255\u308f\u308c\u305f\u8cfc\u5165\u4fa1\u683c\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3001\u652f\u6255\u3044\u306e\u9045\u5ef6\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u8ca1\u52d9\u30b3\u30b9\u30c8\u306f\u3001\u52d8\u5b9a\u79d1\u76ee635\u306b\u5225\u9014\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_tinh_thue_GTGT_khi_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9668\" aria-describedby=\"caption-attachment-9668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9668\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT.jpg\" alt=\"H\u1ea1ch to\u00e1n khi mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9668\" class=\"wp-caption-text\">\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3057\u305f\u5546\u54c1\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3068\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u30022024\u5e74\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306b\u3088\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5206\u5272\u6255\u3044\u307e\u305f\u306f\u5ef6\u6255\u3044\u65b9\u5f0f\u3067\u8ca9\u58f2\u3055\u308c\u308b\u5546\u54c1\u306b\u5bfe\u3059\u308bVAT\u8ab2\u7a0e\u4fa1\u683c\u306f\u3001VAT\u3092\u9664\u3044\u305f\u5546\u54c1\u306e\u4e00\u62ec\u8ca9\u58f2\u4fa1\u683c\u3067\u3042\u308a\u3001\u5206\u5272\u6255\u3044\u307e\u305f\u306f\u5ef6\u6255\u3044\u306e\u5229\u606f\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8ab2\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u539f\u5247 <\/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;\"> \u307e\u305f\u3001\u4ee5\u4e0b\u306e\u70b9\u3082\u518d\u78ba\u8a8d\u3057\u305f\u3002<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u8ab2\u7a0e\u4fa1\u683c\u306b\u306f\u3001\u5546\u54c1\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u8ffd\u52a0\u6599\u91d1\u3084\u624b\u6570\u6599\u304c\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u3068\u306f\u7121\u95a2\u4fc2\u306a\u91d1\u878d\u53ce\u5165\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3092\u8cfc\u8cb7\u53d6\u5f15\u306b\u9069\u7528\u3059\u308b\u3068\u3001\u63a7\u9664\u53ef\u80fd\u306a\u4ed5\u5165VAT\uff08\u52d8\u5b9a\u79d1\u76ee133\uff09\u306f\u3001\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\u306e\u307f\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u3001\u5f8c\u65e5\u5206\u5272\u6255\u3044\u3067\u767a\u751f\u3057\u305f\u5229\u606f\u306f\u8a08\u7b97\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u308c\u304c\u3001\u4e0a\u8a18\u306e\u30b9\u30c6\u30c3\u30d71\u3067\u52d8\u5b9a\u79d1\u76ee133\u3092\u7533\u544a\u3059\u308b\u76f4\u63a5\u7684\u306a\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_hach_toan_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u5272\u6255\u3044\u8cfc\u5165\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3051\u308b\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;\">\u5206\u5272\u6255\u3044\u8cfc\u5165\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\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;\">\u5206\u5272\u6255\u3044\u5229\u606f\u3092\u58f2\u4e0a\u539f\u4fa1\uff08\u52d8\u5b9a\u79d1\u76ee156\uff09\u306b\u542b\u3081\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u52d8\u5b9a\u79d1\u76ee635\u306b\u5206\u96e2\u3059\u308b\u3068\u3001\u58f2\u4e0a\u539f\u4fa1\u3068\u7c97\u5229\u76ca\u304c\u6b6a\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5206\u5272\u6255\u3044\u5229\u606f\u90e8\u5206\u306b\u5bfe\u3059\u308b\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u7533\u544a\u3057\u305f\u7d50\u679c\u3001\u8aa4\u3063\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u63a7\u9664\u304c\u884c\u308f\u308c\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ef6\u6ede\u5229\u606f\u3084\u5206\u5272\u6255\u3044\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u4ed5\u5165\u5148\u3068\u306e\u8cb7\u639b\u91d1\u306e\u7167\u5408\u3084\u3001\u6c7a\u6e08\u6642\u306e\u8aac\u660e\u304c\u56f0\u96e3\u306b\u306a\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u8fd4\u6e08\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u305f\u3073\u306b\u5404\u652f\u6255\u671f\u9593\u306b\u914d\u5206\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8cfc\u5165\u6642\u306b\u5206\u5272\u6255\u3044\u5229\u606f\u306e\u5168\u984d\u3092\u8a08\u4e0a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nen_co_chuyen_gia_dong_hanh_khi_ap_dung_Thong_tu_992025\"><\/span><b>\u901a\u905499\/2025\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u3001\u5c02\u9580\u5bb6\u306e\u7acb\u3061\u4f1a\u3044\u304c\u91cd\u8981\u306a\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306b\u57fa\u3065\u304f\u5206\u5272\u6255\u3044\u8cfc\u5165\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u5909\u63db\u3068\u4f1a\u8a08\u65b9\u6cd5\u306e\u66f4\u65b0\u306b\u306f\u3001\u4f1a\u8a08\u3001\u5728\u5eab\u3001\u58f2\u639b\u91d1\u30d7\u30ed\u30bb\u30b9\u306e\u540c\u6642\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002\u5206\u5272\u6255\u3044\u53d6\u5f15\u91cf\u304c\u591a\u3044\u4f01\u696d\u306e\u5834\u5408\u3001<\/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;\"> \u3053\u308c\u306b\u3088\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u671f\u9996\u304b\u3089\u6a19\u6e96\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u969b\u306b\u9061\u53ca\u7684\u306a\u4fee\u6b63\u3092\u884c\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5358\u306b\u8a18\u9332\u3055\u308c\u305f\u4f1a\u8a08\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u305f\u308a\u3001\u5185\u90e8\u30d7\u30ed\u30bb\u30b9\u3092\u518d\u69cb\u7bc9\u3057\u305f\u308a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3060\u3051\u3067\u3042\u308c\u3070\u3001\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u306f\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-dich-vu-ke-toan\/\"> \u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5f53\u30c1\u30fc\u30e0\u306e\u5c02\u9580\u77e5\u8b58\u3068\u7d4c\u9a13\u306b\u57fa\u3065\u304d\u3001\u500b\u3005\u306e\u4e8b\u4f8b\u3092\u901a\u905499\/2025\/TT-BTC\u306e\u4ed8\u9332II\u3068\u76f4\u63a5\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_nhanh_khi_hach_toan_nghiep_vu_mua_hang_tra_gop\"><\/span><b>\u5206\u5272\u6255\u3044\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7c21\u5358\u306a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u3001\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\u3068\u5229\u606f\u307e\u305f\u306f\u5206\u5272\u6255\u3044\u90e8\u5206\u3092\u5206\u3051\u3066\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\u3067\u3001\u5bfe\u5fdc\u3059\u308b\u6b63\u3057\u3044\u8cc7\u7523\u52d8\u5b9a\uff08156\u3001211\u3001213\u3001152\u3001153\uff09\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u3001\u8cfc\u5165\u4fa1\u683c\u306e\u3046\u3061\u5373\u6642\u306b\u652f\u6255\u308f\u308c\u305f\u90e8\u5206\u306b\u5bfe\u3057\u3066\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306a\u5206\u5272\u6255\u3044\u5229\u606f\u306e\u652f\u6255\u3044\u306f\u3001\u4e00\u5ea6\u306b\u3059\u3079\u3066\u3067\u306f\u306a\u304f\u3001\u53e3\u5ea7\u756a\u53f7635\u306b\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ef6\u6ede\u91d1\u3084\u5206\u5272\u6255\u3044\u306e\u5229\u606f\u306e\u5897\u6e1b\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u306a\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7331\u306e\u6b8b\u9ad8\u3092\u3001\u5951\u7d04\u66f8\u304a\u3088\u3073\u5404\u671f\u9593\u306e\u652f\u6255\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\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;\">\u901a\u905499\/2025\/TT-BTC\u306b\u57fa\u3065\u304f\u5206\u5272\u6255\u3044\u8cfc\u5165\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u57fa\u672c\u7684\u306b\u4ee5\u524d\u3068\u5909\u308f\u308a\u307e\u305b\u3093\u304c\u30012026\u4f1a\u8a08\u5e74\u5ea6\u4ee5\u964d\u306f\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u4ed8\u9332II\u3092\u53c2\u7167\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u899a\u3048\u3066\u304a\u304f\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e3\u70b9\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u7523\u3092\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\u3067\u8a18\u9332\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7684\u306a\u5206\u5272\u6255\u3044\u5229\u606f\u306e\u652f\u6255\u3044\u3092\u53e3\u5ea7\u756a\u53f7635\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u3057\u3066\u3001\u5206\u5272\u6255\u3044\u306e\u5229\u606f\u3092\u9664\u3044\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u901a\u905499\/2025\/TT-BTC\u306e\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u5b8c\u5168\u306b\u6700\u65b0\u60c5\u5831\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u5185\u90e8\u30ea\u30bd\u30fc\u30b9\u3092\u6b20\u3044\u3066\u3044\u308b\u5834\u5408\u3001\u89e3\u6c7a\u7b56\u306f...<\/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\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u3059\u3079\u3066\u306e\u6cd5\u7684\u6587\u66f8\u3092\u81ea\u793e\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u898f\u5236\u9075\u5b88\u3092\u78ba\u5b9f\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">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<\/span><\/strong><\/span><\/a><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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/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_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406\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=\"Hach_toan_khi_mua_hang_hoa_tra_gop_co_tinh_lai_tra_gop_vao_gia_von_hang_hoa_khong\"><\/span><b>\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3057\u305f\u5546\u54c1\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u3001\u5206\u5272\u6255\u3044\u306e\u5229\u606f\u306f\u58f2\u4e0a\u539f\u4fa1\u306b\u542b\u3081\u308b\u3079\u304d\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\u5546\u54c1\u306f\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\u3067\u52d8\u5b9a\u79d1\u76ee156\u306b\u8a18\u9332\u3055\u308c\u307e\u3059\u3002\u652f\u6255\u9045\u5ef6\u304a\u3088\u3073\u5206\u5272\u6255\u3044\u306b\u5bfe\u3059\u308b\u5229\u606f\u306f\u3001\u5404\u671f\u9593\u306e\u52d8\u5b9a\u79d1\u76ee635\uff08\u8ca1\u52d9\u8cbb\u7528\uff09\u306b\u5225\u9014\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_khi_mua_hang_hoa_tra_gop_tinh_tren_gia_nao\"><\/span><b>\u5206\u5272\u6255\u3044\u3067\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u3069\u306e\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\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;\">2024\u5e74\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u304a\u3088\u3073\u653f\u4ee4181\/2025\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u5206\u5272\u6255\u3044\u5229\u606f\u304a\u3088\u3073\u5ef6\u6ede\u5229\u606f\u3092\u9664\u3044\u305f\u73fe\u91d1\u8cfc\u5165\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mua_tai_san_co_dinh_tra_gop_co_hach_toan_khac_voi_mua_hang_hoa_tra_gop_khong\"><\/span><b>\u56fa\u5b9a\u8cc7\u7523\u3092\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5546\u54c1\u3092\u5206\u5272\u6255\u3044\u3067\u8cfc\u5165\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7570\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;\">\u539f\u5247\u306f\u540c\u3058\u3060\u304c\u3001\u8cc7\u7523\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u7570\u306a\u308b\u3002\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u52d8\u5b9a\u79d1\u76ee211\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u52d8\u5b9a\u79d1\u76ee213\u3092\u4f7f\u7528\u3057\u3001\u5546\u54c1\u306e\u8cfc\u5165\u306b\u306f\u52d8\u5b9a\u79d1\u76ee156\u3092\u4f7f\u7528\u3059\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_mo_so_theo_doi_rieng_lai_tra_gop_khong\"><\/span><b>\u4f01\u696d\u306f\u5206\u5272\u6255\u3044\u5229\u606f\u306e\u652f\u6255\u3044\u3092\u8ffd\u8de1\u3059\u308b\u305f\u3081\u306b\u3001\u5225\u9014\u5e33\u7c3f\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\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\u3002\u901a\u905499\/2025\/TT-BTC\u306e\u4ed8\u9332II\u306b\u3088\u308b\u3068\u3001\u4f01\u696d\u306f\u8cc7\u7523\u8cfc\u5165\u6642\u306b\u3001\u7e70\u5ef6\u6255\u3044\u304a\u3088\u3073\u5206\u5272\u6255\u3044\u306e\u5229\u606f\u652f\u6255\u984d\u306e\u5897\u6e1b\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8a18\u9332\u3092\u4fdd\u6301\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_ap_dung_tu_khi_nao\"><\/span><b>\u56de\u89a7\u6587\u66f899\/2025\/TT-BTC\u306f\u3044\u3064\u767a\u52b9\u3057\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u901a\u9054\u306f2026\u5e741\u67081\u65e5\u304b\u3089\u767a\u52b9\u3057\u3001\u3053\u306e\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u3001\u901a\u9054200\/2014\/TT-BTC\u306b\u53d6\u3063\u3066\u4ee3\u308f\u308b\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n khi mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p l\u00e0 nghi\u1ec7p v\u1ee5 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n vi\u00ean n\u00e0o c\u0169ng s\u1ebd g\u1eb7p l\u1ea1i t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Nghi\u1ec7p v\u1ee5 n\u00e0y t\u01b0\u1edfng quen thu\u1ed9c nh\u01b0ng l\u1ea1i l\u00e0 n\u01a1i ph\u00e1t sinh sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t: Ghi nh\u1eadn nh\u1ea7m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, t\u00ednh l\u00e3i tr\u1ea3 g\u00f3p sai k\u1ef3; Ho\u1eb7c t\u00ednh c\u1ea3 ph\u1ea7n l\u00e3i v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf GTGT. 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