{"id":9726,"date":"2026-09-07T09:19:30","date_gmt":"2026-09-07T02:19:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9726"},"modified":"2026-09-07T09:19:30","modified_gmt":"2026-09-07T02:19:30","slug":"lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/","title":{"rendered":"\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u3001\u54c1\u76ee\u30ea\u30b9\u30c8\u3092\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u767a\u884c\u306f\u3001\u4e00\u898b\u3059\u308b\u3068\u3088\u304f\u3042\u308b\u624b\u7d9a\u304d\u306e\u3088\u3046\u306b\u601d\u3048\u307e\u3059\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u7a0e\u52d9\u7533\u544a\u6642\u306b\u6700\u3082\u53b3\u3057\u304f\u7cbe\u67fb\u3059\u308b\u8aa4\u308a\u306e1\u3064\u3067\u3059\u3002\u6dfb\u4ed8\u66f8\u985e\u3092\u6b20\u843d\u3055\u305b\u305f\u308a\u3001\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3092\u8aa4\u3063\u305f\u308a\u3059\u308b\u3060\u3051\u3067\u3001\u6b63\u5f53\u306a\u5272\u5f15\u984d\u5168\u4f53\u304c\u53ce\u76ca\u3068\u8cbb\u7528\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u3053\u306e\u624b\u7d9a\u304d\u306e\u6cd5\u7684\u6839\u62e0\u3092\u6982\u8aac\u3057\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u3053\u308c\u30892\u3064\u306e\u6cd5\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u51e6\u7406\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u3001\u5fc5\u9808\u306e\u660e\u7d30\u66f8\u306e\u5185\u5bb9\u304a\u3088\u3073\u5b9f\u65bd\u624b\u9806\u3068\u4f75\u305b\u3066\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u6700\u521d\u306e\u8acb\u6c42\u66f8\u304b\u3089\u6b63\u3057\u304f\u51e6\u7406\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/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 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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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Vi_sao_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_luon_khien_ke_toan_ban_khoan\" >\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u304c\u3001\u306a\u305c\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u5e38\u306b\u61f8\u5ff5\u4e8b\u9805\u3068\u306a\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Can_cu_phap_ly_cua_viec_lap_hoa_don_dieu_chinh\" >\u8abf\u6574\u8acb\u6c42\u66f8\u767a\u884c\u306e\u6cd5\u7684\u6839\u62e0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Diem_b_Khoan_5_Dieu_10_Nghi_dinh_2542026ND-CP_quy_dinh_gi\" >\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c5\u9805b\u53f7\u306f\u4f55\u3092\u898f\u5b9a\u3057\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-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Hai_phuong_an_xu_ly_khi_chiet_khau_thuong_mai_theo_so_luong_doanh_so\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Mau_bang_ke_hoa_don_chiet_khau_thuong_mai_dang_ap_dung_hien_nay_la_mau_nao\" >\u73fe\u5728\u3001\u5546\u696d\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Bang_ke_hoa_don_chiet_khau_thuong_mai_gom_nhung_noi_dung_gi\" >\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u542b\u3081\u308b\u3079\u304d\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Quy_trinh_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\" >\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u767a\u884c\u624b\u9806\uff08\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3092\u542b\u3080\uff09\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Nhung_sai_sot_thuong_gap_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\" >\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Quan_ly_hoa_don_chung_tu_trong_tong_the_quan_ly_thue_Vi_sao_doanh_nghiep_can_luu_y\" >\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306b\u304a\u3051\u308b\u8acb\u6c42\u66f8\u304a\u3088\u3073\u95a2\u9023\u66f8\u985e\u306e\u7ba1\u7406\uff1a\u4f01\u696d\u304c\u6ce8\u610f\u3092\u6255\u3046\u3079\u304d\u7406\u7531\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Checklist_hanh_dong_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\" >\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u53d6\u308b\u3079\u304d\u884c\u52d5\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Cau_hoi_thuong_gap_ve_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\" >\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\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-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_co_bat_buoc_phai_kem_bang_ke_khong\" >\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3092\u884c\u3046\u969b\u3001\u8acb\u6c42\u66f8\u306b\u54c1\u76ee\u30ea\u30b9\u30c8\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u5fc5\u9808\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-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Bang_ke_hoa_don_chiet_khau_thuong_mai_can_co_nhung_noi_dung_gi\" >\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u542b\u3081\u308b\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-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Bang_ke_co_phai_nop_cho_co_quan_thue_ngay_khi_lap_hoa_don_dieu_chinh_khong\" >\u4fee\u6b63\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u3001\u305d\u306e\u660e\u7d30\u66f8\u3092\u76f4\u3061\u306b\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\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-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Da_co_mau_bang_ke_hoa_don_chiet_khau_thuong_mai_chinh_thuc_chua\" >\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u516c\u5f0f\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u65e2\u306b\u5b58\u5728\u3057\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-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Neu_so_tien_chiet_khau_vuot_qua_gia_tri_hoa_don_cua_lan_mua_cuoi_cung_thi_xu_ly_the_nao\" >\u5272\u5f15\u984d\u304c\u524d\u56de\u306e\u8cfc\u5165\u6642\u306e\u8acb\u6c42\u91d1\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308a\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_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_luon_khien_ke_toan_ban_khoan\"><\/span><b>\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u304c\u3001\u306a\u305c\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u5e38\u306b\u61f8\u5ff5\u4e8b\u9805\u3068\u306a\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;\">\u6570\u91cf\u30d9\u30fc\u30b9\u307e\u305f\u306f\u58f2\u4e0a\u9ad8\u30d9\u30fc\u30b9\u306e\u53d6\u5f15\u5272\u5f15\u306f\u4e00\u822c\u7684\u306a\u8ca9\u58f2\u65b9\u91dd\u3067\u3059\u304c\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u4e0a\u3067\u306e\u8868\u793a\u306f\u3001\u5404\u8ca9\u58f2\u306b\u76f4\u63a5\u5272\u5f15\u3092\u9069\u7528\u3059\u308b\u307b\u3069\u5358\u7d14\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5272\u5f15\u304c\u8907\u6570\u56de\u306e\u8cfc\u5165\u5f8c\u307e\u305f\u306f\u671f\u9593\u672b\u306b\u306e\u307f\u6c7a\u5b9a\u3055\u308c\u308b\u5834\u5408\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u904e\u53bb\u306b\u767a\u884c\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u3001\u305d\u3053\u3067\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u6027\u304c\u751f\u3058\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u554f\u984c\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u91d1\u984d\u3092\u6e1b\u3089\u3059\u305f\u3081\u3060\u3051\u306b\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3001\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u3092\u5fd8\u308c\u305f\u308a\u3001\u4e0d\u9069\u5207\u306a\u8acb\u6c42\u66f8\u306b\u8aa4\u3063\u305f\u8abf\u6574\u3092\u884c\u3063\u305f\u308a\u3057\u3066\u3044\u308b\u70b9\u306b\u3042\u308b\u3002\u305d\u306e\u7d50\u679c\u3001\u8acb\u6c42\u66f8\u304c\u7121\u52b9\u306b\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u58f2\u4e0a\u30fb\u4ed5\u5165\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3084\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u63a7\u9664\u5bfe\u8c61\u7d4c\u8cbb\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3082\u751f\u3058\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u767a\u884c\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4e0a\u306e\u6280\u8853\u7684\u306a\u64cd\u4f5c\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u7a0e\u52d9\u8abf\u67fb\u3084\u76e3\u67fb\u306e\u969b\u306b\u518d\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u73fe\u884c\u306e\u6cd5\u7684\u898f\u5236\u3092\u53b3\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_lap_hoa_don_dieu_chinh\"><\/span><b>\u8abf\u6574\u8acb\u6c42\u66f8\u767a\u884c\u306e\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9728\" aria-describedby=\"caption-attachment-9728\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9728\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u1eadp sai\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9728\" class=\"wp-caption-text\">\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u6839\u62e0\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u4ef6\u306b\u95a2\u3059\u308b\u5143\u306e\u898f\u5b9a\u306f\u3001\u767a\u884c\u3055\u308c\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u53d6\u308a\u6271\u3044\u306b\u95a2\u3059\u308b\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c5\u9805b\u53f7\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u552f\u4e00\u304b\u3064\u76f4\u63a5\u7684\u306a\u6cd5\u7684\u6839\u62e0\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_b_Khoan_5_Dieu_10_Nghi_dinh_2542026ND-CP_quy_dinh_gi\"><\/span><b>\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c5\u9805b\u53f7\u306f\u4f55\u3092\u898f\u5b9a\u3057\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;\">\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c5\u9805b\u306b\u57fa\u3065\u304d\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u6570\u91cf\u307e\u305f\u306f\u8ca9\u58f2\u91cf\u306b\u57fa\u3065\u3044\u3066\u53d6\u5f15\u5272\u5f15\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u8ca9\u58f2\u3055\u308c\u305f\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5272\u5f15\u984d\u306f\u3001\u76f4\u8fd1\u306e\u8cfc\u5165\u307e\u305f\u306f\u305d\u308c\u4ee5\u964d\u306e\u671f\u9593\u306e\u58f2\u4e0a\u8acb\u6c42\u66f8\u4e0a\u3067\u8abf\u6574\u3055\u308c\u3001\u5272\u5f15\u984d\u304c\u76f4\u8fd1\u306e\u8cfc\u5165\u307e\u305f\u306f\u305d\u308c\u4ee5\u964d\u306e\u671f\u9593\u306e\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u91d1\u984d\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002\u3042\u308b\u3044\u306f\u3001\u8abf\u6574\u304c\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u306e\u4e00\u89a7\u3001\u8abf\u6574\u5f8c\u306e\u91d1\u984d\u3001\u304a\u3088\u3073\u8abf\u6574\u5f8c\u306e\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u305f\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d3\u3064\u306e\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8af8\u6761\u4ef6\u304c\u9069\u7528\u3055\u308c\u307e\u3059\uff1a<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u53d6\u5f15\u5272\u5f15\u304c\u4ee5\u4e0b\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u5834\u5408\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/span><b>\u6570\u91cf\u3001\u8ca9\u58f2<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u500b\u3005\u306e\u5c0f\u58f2\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u76f4\u63a5\u7684\u306a\u5272\u5f15\u3067\u306f\u306a\u304f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u7d2f\u7a4d\u7684\u306a\u5272\u5f15\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5024\u306e\u5236\u7d04:<\/b><span style=\"font-weight: 400;\"> \u5272\u5f15\u3092\u524d\u56de\u306e\u8cfc\u5165\u6642\u306e\u8acb\u6c42\u66f8\u3001\u307e\u305f\u306f\u6b21\u56de\u306e\u8cfc\u5165\u6642\u306e\u8acb\u6c42\u66f8\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u5272\u5f15\u984d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/span><b>\u8d85\u3048\u3066\u306f\u306a\u3089\u306a\u3044<\/b><span style=\"font-weight: 400;\"> \u305d\u306e\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ee5\u4e0b\u306f\u540c\u68b1\u3059\u308b\u54c1\u76ee\u306e\u4e00\u89a7\u3067\u3059\u3002<\/b><span style=\"font-weight: 400;\"> \u4e0a\u8a18\u306e\u65b9\u6cd5\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u4e8b\u696d\u8005\u306f\u5225\u9014\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3001 <\/span><b>\u54c1\u76ee\u30ea\u30b9\u30c8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><span style=\"font-weight: 400;\"> \u8abf\u6574\u304c\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8abf\u6574\u5f8c\u306e\u91d1\u984d\u3001\u304a\u3088\u3073\u8abf\u6574\u5f8c\u306e\u7a0e\u984d\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_phuong_an_xu_ly_khi_chiet_khau_thuong_mai_theo_so_luong_doanh_so\"><\/span><b>\u6570\u91cf\u30d9\u30fc\u30b9\u304a\u3088\u3073\u58f2\u4e0a\u9ad8\u30d9\u30fc\u30b9\u306e\u53d6\u5f15\u5272\u5f15\u3092\u51e6\u7406\u3059\u308b\u305f\u3081\u306e2\u3064\u306e\u9078\u629e\u80a2\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u306f\u3001\u5e38\u306b2\u3064\u306e\u9078\u629e\u80a2\u306e\u3044\u305a\u308c\u304b\u306b\u5206\u985e\u3055\u308c\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u8acb\u6c42\u66f8\u4f5c\u6210\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u5909\u66f4\u3092\u52a0\u3048\u308b\u524d\u306b\u3001\u6b63\u3057\u3044\u9078\u629e\u80a2\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30aa\u30d7\u30b7\u30e7\u30f31 \u2013 \u524d\u56de\u306e\u8cfc\u5165\u5206\u307e\u305f\u306f\u6b21\u56de\u306e\u8cfc\u5165\u5206\u306e\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\uff1a <\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5272\u5f15\u984d\u304c\u524d\u56de\u306e\u8cfc\u5165\u307e\u305f\u306f\u305d\u308c\u4ee5\u964d\u306e\u671f\u9593\u306e\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8ffd\u52a0\u306e\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u7c21\u7565\u5316\u3055\u308c\u305f\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30aa\u30d7\u30b7\u30e7\u30f32 \u2013 \u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3092\u8a18\u8f09\u3057\u305f\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u5225\u9014\u767a\u884c\u3059\u308b\uff1a <\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5272\u5f15\u984d\u304c\u524d\u56de\u306e\u8cfc\u5165\u307e\u305f\u306f\u305d\u308c\u4ee5\u964d\u306e\u671f\u9593\u306e\u8acb\u6c42\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u4f01\u696d\u304c\u8907\u6570\u306e\u8acb\u6c42\u66f8\u30921\u3064\u306e\u8abf\u6574\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u3053\u306e\u58f0\u660e\u306f\u3059\u3079\u3066\u306e\u5834\u5408\u306b\u5fc5\u9808\u306e\u624b\u7d9a\u304d\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u304c\u30aa\u30d7\u30b7\u30e7\u30f32\u3092\u9078\u629e\u3059\u308b\u304b\u3001\u307e\u305f\u306f\u30aa\u30d7\u30b7\u30e7\u30f32\u306b\u5f93\u3046\u3053\u3068\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u305f\u5834\u5408\u306b\u306e\u307f\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3053\u306e\u70b9\u3092\u8aa4\u89e3\u3057\u3066\u304a\u308a\u3001\u6709\u52b9\u306a\u88cf\u4ed8\u3051\u66f8\u985e\u306e\u306a\u3044\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3057\u3066\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_phai_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\"><\/span><b>\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3057\u3066\u3001\u5272\u5f15\u306e\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3068\u3068\u3082\u306b\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9729\" aria-describedby=\"caption-attachment-9729\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9729\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke.jpg\" alt=\"Khi n\u00e0o ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u1eadp sai k\u00e8m b\u1ea3ng k\u00ea\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9729\" class=\"wp-caption-text\">\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3092\u6dfb\u3048\u3066\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u4f01\u696d\u304c\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3092\u6dfb\u3048\u305f\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4e00\u822c\u7684\u306a\u72b6\u6cc1\u306f3\u3064\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5272\u5f15\u984d\u304c\u524d\u56de\u306e\u8cfc\u5165\u6642\u306e\u8acb\u6c42\u91d1\u984d\u3088\u308a\u3082\u5927\u304d\u3044\u5834\u5408\uff1a <\/b><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u9867\u5ba2\u304c\u5c11\u984d\u306e\u5546\u54c1\u3092\u8907\u6570\u56de\u8cfc\u5165\u3057\u3066\u3082\u3001\u671f\u9593\u672b\u306b\u7d2f\u7a4d\u5272\u5f15\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u6700\u7d42\u7684\u306b\u58f2\u4e0a\u9ad8\u304c\u5927\u304d\u304f\u306a\u308b\u3068\u3044\u3046\u3088\u304f\u3042\u308b\u72b6\u6cc1\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5272\u5f15\u306f\u3001\u540c\u4e00\u671f\u9593\u5185\u306e\u8907\u6570\u306e\u8acb\u6c42\u66f8\u306b\u5206\u6563\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/b><span style=\"font-weight: 400;\">\u5272\u5f15\u30921\u3064\u306e\u8acb\u6c42\u66f8\u306b\u5168\u984d\u9069\u7528\u3067\u304d\u305a\u3001\u8907\u6570\u306e\u8acb\u6c42\u66f8\u306b\u6bd4\u4f8b\u914d\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6700\u521d\u306e\u8abf\u6574\u8acb\u6c42\u66f8\u767a\u884c\u5f8c\u306b\u767a\u898b\u3055\u308c\u305f\u30a8\u30e9\u30fc\uff1a <\/b><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u3092\u8abf\u6574\u3057\u305f\u8acb\u6c42\u66f8\u3092\u518d\u767a\u884c\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u5143\u306e\u8acb\u6c42\u66f8\u756a\u53f7\u3068\u8abf\u6574\u5f8c\u306e\u91d1\u984d\u3068\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u5bfe\u5fdc\u3059\u308b\u660e\u7d30\u66f8\u3092\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a183\u3064\u306e\u30b1\u30fc\u30b9\u3059\u3079\u3066\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u8a18\u8ff0\u3092\u7701\u7565\u3057\u3066\u3082\u3001\u30b7\u30b9\u30c6\u30e0\u4e0a\u306e\u8abf\u6574\u6e08\u307f\u8acb\u6c42\u66f8\u304c\u76f4\u3061\u306b\u7121\u52b9\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u691c\u8a3c\u3092\u6c42\u3081\u3089\u308c\u305f\u969b\u306b\u3001\u5272\u5f15\u984d\u306e\u59a5\u5f53\u6027\u3068\u6709\u52b9\u6027\u3092\u8a3c\u660e\u3059\u308b\u6839\u62e0\u304c\u5931\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001\u63a7\u9664\u53ef\u80fd\u306a\u4ed8\u52a0\u4fa1\u5024\u7a0e\u984d\u304c\u6e1b\u984d\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_bang_ke_hoa_don_chiet_khau_thuong_mai_dang_ap_dung_hien_nay_la_mau_nao\"><\/span><b>\u73fe\u5728\u3001\u5546\u696d\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u4f55\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u5546\u696d\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u3072\u306a\u5f62\u3092\u898f\u5b9a\u3059\u308b\u5177\u4f53\u7684\u306a\u6cd5\u7684\u898f\u5236\u306f\u5b58\u5728\u3057\u306a\u3044\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001\u5546\u696d\u5272\u5f15\u8acb\u6c42\u66f8\u660e\u7d30\u66f8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u3001\u4f01\u696d\u304c\u8ca9\u58f2\u5546\u54c1\u306e\u4fa1\u683c\u3092\u5f15\u304d\u4e0b\u3052\u305f\u5834\u5408\uff08\u901a\u5e38\u306f\u671f\u672b\u307e\u305f\u306f\u8907\u6570\u56de\u306e\u8cfc\u5165\u5f8c\uff09\u3001\u5272\u5f15\u3092\u53d7\u3051\u305f\u5143\u306e\u8acb\u6c42\u66f8\u306e\u8a73\u7d30\u3092\u8a18\u8f09\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u6587\u66f8\u306f\u8abf\u6574\u8acb\u6c42\u66f8\u307e\u305f\u306f\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u6dfb\u4ed8\u3055\u308c\u3001\u7d4c\u8cbb\u3001\u53ce\u76ca\u3001\u304a\u3088\u3073\u51fa\u529b\u307e\u305f\u306f\u5165\u529b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8abf\u6574\u306e\u5408\u6cd5\u6027\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u53d6\u5f15\u5272\u5f15\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u306e\u30b5\u30f3\u30d7\u30eb\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/docs.google.com\/document\/d\/157FPkZojTIno60XdXbHilnVDAJSXxDqg\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">\u53d6\u5f15\u5272\u5f15\u660e\u7d30\u66f8\u306e\u30b5\u30f3\u30d7\u30eb\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ke_hoa_don_chiet_khau_thuong_mai_gom_nhung_noi_dung_gi\"><\/span><b>\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u542b\u3081\u308b\u3079\u304d\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c5\u9805b\u306e\u6587\u8a00\u306b\u3088\u308c\u3070\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u30ea\u30b9\u30c8\u306b\u306f\u3001\u5c11\u306a\u304f\u3068\u30823\u3064\u306e\u5185\u5bb9\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8acb\u6c42\u66f8\u756a\u53f7\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u5272\u5f15\u5bfe\u8c61\u7bc4\u56f2\u5185\u306e\u5143\u306e\u8acb\u6c42\u66f8\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u3001\u5b8c\u5168\u306a\u8a18\u53f7\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u304a\u3088\u3073\u767a\u884c\u65e5\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8abf\u6574\u91d1\u984d<\/b><span style=\"font-weight: 400;\">\u5272\u5f15\u984d\u306f\u3001\u30ea\u30b9\u30c8\u5185\u306e\u5404\u8acb\u6c42\u66f8\u306b\u9069\u5207\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u91d1\u8abf\u6574\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/b><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u90e8\u5206\u306f\u3001\u5404\u8acb\u6c42\u66f8\u306e\u5272\u5f15\u984d\u306b\u5fdc\u3058\u3066\u5909\u52d5\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cd\u8981\u306a\u4fdd\u7ba1\u539f\u5247\u3068\u3057\u3066\u3001\u3053\u306e\u660e\u7d30\u66f8\u306f\u4e8b\u696d\u6240\u306b\u4fdd\u7ba1\u3055\u308c\u3001\u7a0e\u52d9\u5f53\u5c40\u307e\u305f\u306f\u7ba1\u8f44\u306e\u5dde\u6a5f\u95a2\u304b\u3089\u8981\u6c42\u3055\u308c\u305f\u5834\u5408\u306b\u306e\u307f\u63d0\u793a\u3059\u308c\u3070\u3088\u304f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u767a\u884c\u6642\u306b\u7a0e\u52d9\u5f53\u5c40\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u4f01\u696d\u306f\u660e\u7d30\u66f8\u3092\u4f53\u7cfb\u7684\u306b\u4fdd\u7ba1\u3057\u3001\u5fc5\u8981\u306a\u3068\u304d\u306b\u3059\u3050\u306b\u53d6\u308a\u51fa\u305b\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u3001\u7121\u8a08\u753b\u306b\u4f5c\u6210\u3057\u3066\u7d1b\u5931\u3057\u3066\u3057\u307e\u3046\u3088\u3046\u306a\u3053\u3068\u306f\u907f\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\"><\/span><b>\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u767a\u884c\u624b\u9806\uff08\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3092\u542b\u3080\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8aa4\u308a\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u306b\u5f93\u3063\u3066\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d71 \u2013 \u5272\u5f15\u306e\u6839\u62e0\u3092\u7279\u5b9a\u3059\u308b\uff1a\u8ca9\u58f2\u30dd\u30ea\u30b7\u30fc\u3001\u5951\u7d04\u66f8\u3001\u307e\u305f\u306f\u5272\u5f15\u901a\u77e5\u3092\u6bd4\u8f03\u3057\u3066\u3001\u5272\u5f15\u304c\u5404\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u76f4\u63a5\u7684\u306a\u5272\u5f15\u3067\u306f\u306a\u304f\u3001\u6570\u91cf\u307e\u305f\u306f\u8ca9\u58f2\u91cf\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d72 \u2013 \u89e3\u6c7a\u7b56\u3092\u6c7a\u5b9a\u3059\u308b\uff1a\u5272\u5f15\u984d\u3092\u524d\u56de\u306e\u8cfc\u5165\u307e\u305f\u306f\u6b21\u306e\u671f\u9593\u306e\u8acb\u6c42\u66f8\u306e\u91d1\u984d\u3068\u6bd4\u8f03\u3057\u3001\u7b2c10\u6761\u7b2c5\u9805b\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b2\u3064\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d73 \u2013 \u6982\u8981\u306e\u4f5c\u6210\uff08\u30aa\u30d7\u30b7\u30e7\u30f32\u304c\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\uff1a\u8abf\u6574\u304c\u5fc5\u8981\u306a\u3059\u3079\u3066\u306e\u8acb\u6c42\u66f8\u3001\u5bfe\u5fdc\u3059\u308b\u8abf\u6574\u91d1\u984d\u3001\u304a\u3088\u3073\u5404\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u6e08\u307f\u7a0e\u984d\u3092\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d74 \u2013 \u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\uff1a\u96fb\u5b50\u8acb\u6c42\u30b7\u30b9\u30c6\u30e0\u3067\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3001\u6e1b\u984d\u8abf\u6574\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3057\u3001\u6dfb\u4ed8\u306e\u660e\u7d30\u66f8\u3092\u53c2\u7167\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d75 \u2013 \u8a18\u9332\u306e\u4fdd\u7ba1\uff1a\u8abf\u6574\u8acb\u6c42\u66f8\u3001\u5951\u7d04\u66f8\u3001\u5272\u5f15\u30dd\u30ea\u30b7\u30fc\u3068\u3068\u3082\u306b\u660e\u7d30\u66f8\u3092\u30e6\u30cb\u30c3\u30c8\u306b\u4fdd\u7ba1\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u78ba\u8a8d\u3092\u6c42\u3081\u3089\u308c\u305f\u969b\u306b\u63d0\u793a\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d76 \u2013 \u7a0e\u52d9\u7533\u544a\u306e\u8abf\u6574\uff1a\u8abf\u6574\u6e08\u307f\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3055\u308c\u305f\u671f\u9593\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u66f8\u306e\u8abf\u6574\u6e08\u307f\u6570\u5024\u3092\u66f4\u65b0\u3057\u3001\u8acb\u6c42\u66f8\u3001\u660e\u7d30\u66f8\u3001\u304a\u3088\u3073\u7533\u544a\u6e08\u307f\u6570\u5024\u306e\u4e00\u8cab\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\"><\/span><b>\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u307e\u305a\u3001\u58f2\u4e0a\u306b\u57fa\u3065\u304f\u53d6\u5f15\u5272\u5f15\u3068\u652f\u6255\u5272\u5f15\u3092\u6df7\u540c\u3059\u308b\u3053\u3068\u306f\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3067\u3059\u3002\u3053\u308c\u30892\u7a2e\u985e\u306e\u5272\u5f15\u306f\u6027\u8cea\u3082\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u65b9\u6cd5\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u8aa4\u3063\u305f\u6cd5\u7684\u6839\u62e0\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u6700\u521d\u306e\u8a08\u753b\u6bb5\u968e\u304b\u3089\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u306b\u3001\u53d6\u5f15\u660e\u7d30\u66f8\u3092\u5225\u9014\u6dfb\u4ed8\u305b\u305a\u306b\u3001\u6700\u5f8c\u306e\u8cfc\u5165\u91d1\u984d\u3092\u8d85\u3048\u308b\u91d1\u984d\u3067\u8acb\u6c42\u66f8\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c5\u9805b\u306e\u6761\u4ef6\u306b\u76f4\u63a5\u9055\u53cd\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u8abf\u6574\u5f8c\u306e\u8acb\u6c42\u66f8\u306f\u6cd5\u7684\u306b\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\u306b\u3001\u660e\u7d30\u66f8\u306b\u306f\u5fc5\u9808\u60c5\u5831\u304c\u6b20\u3051\u3066\u3044\u305f\u3002\u660e\u7d30\u66f8\u306b\u306f\u8acb\u6c42\u66f8\u756a\u53f7\u3068\u5272\u5f15\u984d\u306e\u307f\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u5bfe\u5fdc\u3059\u308b\u7a0e\u984d\u8abf\u6574\u984d\u304c\u7701\u7565\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u58f2\u4e0a\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8abf\u6574\u6642\u306b\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u56db\u306b\u3001\u8981\u7d04\u30b7\u30fc\u30c8\u304c\u4f53\u7cfb\u7684\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u8981\u7d04\u30b7\u30fc\u30c8\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u76f4\u3061\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u305d\u308c\u3092\u5b8c\u5168\u306b\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3092\u6020\u3063\u3066\u304a\u308a\u3001\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u969b\u306b\u5143\u306e\u8acb\u6c42\u66f8\u3068\u7167\u5408\u3067\u304d\u306a\u304f\u306a\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c5\u306b\u3001\u8abf\u6574\u5f8c\u306e\u6570\u5024\u304c\u8a72\u5f53\u3059\u308b\u7533\u544a\u671f\u9593\u5185\u306b\u66f4\u65b0\u3055\u308c\u306a\u304b\u3063\u305f\u3002\u53d6\u5f15\u5272\u5f15\u306b\u95a2\u3059\u308b\u8acb\u6c42\u66f8\u306f\u6b63\u3057\u304f\u767a\u884c\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u66f8\u306e\u6570\u5024\u306b\u306f\u8abf\u6574\u304c\u9069\u6642\u306b\u53cd\u6620\u3055\u308c\u305a\u3001\u4f1a\u8a08\u8a18\u9332\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u985e\u3068\u306e\u9593\u306b\u4e0d\u4e00\u81f4\u304c\u751f\u3058\u305f\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_hoa_don_chung_tu_trong_tong_the_quan_ly_thue_Vi_sao_doanh_nghiep_can_luu_y\"><\/span><b>\u7a0e\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306b\u304a\u3051\u308b\u8acb\u6c42\u66f8\u304a\u3088\u3073\u95a2\u9023\u66f8\u985e\u306e\u7ba1\u7406\uff1a\u4f01\u696d\u304c\u6ce8\u610f\u3092\u6255\u3046\u3079\u304d\u7406\u7531\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306b\u3088\u308b\u3068 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c5\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u304a\u3088\u3073\u6587\u66f8\u7ba1\u7406\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u3001\u7a0e\u984d\u8a08\u7b97\u3001\u7a0e\u52d9\u76e3\u67fb\u3068\u4e26\u3076\u3001\u7a0e\u52d9\u884c\u653f\u306e\u516c\u5f0f\u306a\u5074\u9762\u306e\u4e00\u3064\u3067\u3059\u3002\u3053\u306e\u3053\u3068\u304b\u3089\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u767a\u884c\u306f\u3001\u72ec\u7acb\u3057\u305f\u4f1a\u8a08\u696d\u52d9\u3067\u306f\u306a\u304f\u3001\u8acb\u6c42\u66f8\u304a\u3088\u3073\u6587\u66f8\u7ba1\u7406\u3068\u7a0e\u52d9\u76e3\u67fb\u3092\u901a\u3058\u3066\u7a0e\u52d9\u5f53\u5c40\u306e\u76f4\u63a5\u7684\u306a\u76e3\u7763\u4e0b\u306b\u7f6e\u304b\u308c\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u5272\u5f15\u306e\u983b\u5ea6\u304c\u9ad8\u3044\u4f01\u696d\u3001\u7279\u306b\u8ca9\u58f2\u91cf\u306b\u57fa\u3065\u3044\u305f\u6bb5\u968e\u7684\u306a\u5272\u5f15\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u6d41\u901a\u696d\u3084\u5378\u58f2\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u6a19\u6e96\u5316\u3055\u308c\u305f\u30d7\u30ed\u30bb\u30b9\u3092\u78ba\u7acb\u3057\u3001\u6700\u521d\u304b\u3089\u8a73\u7d30\u306a\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5e74\u672b\u306e\u30ec\u30d3\u30e5\u30fc\u4f5c\u696d\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3057\u3001\u76e3\u67fb\u6642\u306b\u7a0e\u91d1\u3092\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u5185\u306e\u7d4c\u7406\u90e8\u9580\u304c\u8907\u96d1\u306a\u8acb\u6c42\u66f8\u8abf\u6574\u6848\u4ef6\u306e\u51e6\u7406\u7d4c\u9a13\u306b\u4e4f\u3057\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u5c02\u9580\u696d\u8005\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3082\u3088\u3044\u3067\u3057\u3087\u3046\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;\"> \u5f53\u793e\u3067\u306f\u3001MAN\uff08Master Accountant Network\uff09\u306e\u3088\u3046\u306a\u5c02\u9580\u7684\u3067\u7d4c\u9a13\u8c4a\u5bcc\u306a\u7d44\u7e54\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3059\u3079\u3066\u306e\u8acb\u6c42\u66f8\u3001\u660e\u7d30\u66f8\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u304c\u6700\u521d\u304b\u3089\u4e00\u8cab\u3057\u3066\u6b63\u78ba\u306b\u51e6\u7406\u3055\u308c\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_hanh_dong_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\"><\/span><b>\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u53d6\u308b\u3079\u304d\u884c\u52d5\u306e\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;\">\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u524d\u306b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e5\u3064\u306e\u9805\u76ee\u3092\u8fc5\u901f\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u3057\u3044\u5272\u5f15\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c5\u9805b\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u6570\u91cf\u30d9\u30fc\u30b9\u306e\u53d6\u5f15\u5272\u5f15\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5272\u5f15\u984d\u3092\u524d\u56de\u306e\u8cfc\u5165\u6642\u307e\u305f\u306f\u6b21\u56de\u306e\u8cfc\u5165\u6642\u306e\u8acb\u6c42\u91d1\u984d\u3068\u6bd4\u8f03\u3057\u3066\u3001\u6700\u9069\u306a\u89e3\u6c7a\u7b56\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u91d1\u984d\u3001\u304a\u3088\u3073\u8abf\u6574\u5f8c\u306e\u7a0e\u984d\uff08\u5225\u9014\u8abf\u6574\u8acb\u6c42\u66f8\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\uff09\u306e\u5b8c\u5168\u306a\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8981\u8acb\u304c\u3042\u3063\u305f\u969b\u306b\u63d0\u793a\u3067\u304d\u308b\u3088\u3046\u3001\u5f53\u8a72\u90e8\u7f72\u3067\u660e\u7d30\u66f8\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u304c\u767a\u751f\u3057\u305f\u6b63\u3057\u3044\u671f\u9593\u306b\u3064\u3044\u3066\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u66f8\u306e\u8abf\u6574\u6e08\u307f\u6570\u5024\u3092\u66f4\u65b0\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;\">\u300c\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u3001\u54c1\u76ee\u30ea\u30b9\u30c8\u3092\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\uff1f\u300d\u3068\u3044\u3046\u8cea\u554f\u3078\u306e\u56de\u7b54\u306f\u3001\u5272\u5f15\u984d\u304c\u524d\u56de\u306e\u8cfc\u5165\u307e\u305f\u306f\u6b21\u306e\u671f\u9593\u306e\u8acb\u6c42\u66f8\u91d1\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u5236\u9650\u3092\u8d85\u3048\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u54c1\u76ee\u30ea\u30b9\u30c8\u306a\u3057\u3067\u76f4\u63a5\u8acb\u6c42\u66f8\u3092\u8abf\u6574\u3067\u304d\u307e\u3059\u3002\u5236\u9650\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u5225\u9014\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c5\u9805b\u53f7\u306b\u5f93\u3063\u3066\u3001\u54c1\u76ee\u30ea\u30b9\u30c8\u3092\u542b\u3081\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73fe\u5728\u3001\u653f\u5e9c\u304c\u767a\u884c\u3059\u308b\u516c\u5f0f\u306e\u69d8\u5f0f\u306f\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u4f01\u696d\u306f\u5fc5\u8981\u306a3\u3064\u306e\u8981\u7d20\u3059\u3079\u3066\u3092\u542b\u3080\u72ec\u81ea\u306e\u69d8\u5f0f\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8\u756a\u53f7\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8abf\u6574\u5f8c\u306e\u91d1\u984d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u3057\u3066\u3001\u7a0e\u984d\u306f\u8abf\u6574\u3055\u308c\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u53c2\u7167\u3067\u304d\u308b\u3088\u3046\u4f53\u7cfb\u7684\u306b\u4fdd\u5b58\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8cb4\u793e\u304c\u3001\u7279\u5b9a\u306e\u72b6\u6cc1\u306b\u304a\u3044\u3066\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u8abf\u6574\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u306b\u3064\u3044\u3066\u307e\u3060\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u73fe\u5728\u306e\u5272\u5f15\u30dd\u30ea\u30b7\u30fc\u5168\u4f53\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306f\u3001MAN\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u5f53\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u901a\u3058\u3066\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\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;\">\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8aac\u660e\u3092\u6c42\u3081\u3089\u308c\u308b\u307e\u3067\u5f85\u3064\u3053\u3068\u306a\u304f\u3001\u6700\u521d\u306e\u8acb\u6c42\u66f8\u304b\u3089\u6b63\u3057\u304f\u8acb\u6c42\u66f8\u3092\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u793e\u5185\u30ea\u30bd\u30fc\u30b9\u306e\u6700\u9069\u5316\u3092\u76ee\u6307\u3059\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u2026<\/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;\"> \u307e\u305f\u3001\u3059\u3079\u3066\u306e\u8acb\u6c42\u66f8\u767a\u884c\u304a\u3088\u3073\u6587\u66f8\u4f5c\u6210\u696d\u52d9\u304c\u7d99\u7d9a\u7684\u306b\u3001\u304b\u3064\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u5b9f\u884c\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u306e\u3042\u308b\u9078\u629e\u80a2\u3067\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_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\"><\/span><b>\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\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=\"Lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_co_bat_buoc_phai_kem_bang_ke_khong\"><\/span><b>\u8aa4\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u8abf\u6574\u3092\u884c\u3046\u969b\u3001\u8acb\u6c42\u66f8\u306b\u54c1\u76ee\u30ea\u30b9\u30c8\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u5fc5\u9808\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5fc5\u305a\u3057\u3082\u305d\u3046\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5272\u5f15\u984d\u304c\u3001\u76f4\u8fd1\u306e\u8cfc\u5165\u307e\u305f\u306f\u305d\u308c\u4ee5\u964d\u306e\u671f\u9593\u306e\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u3001\u4e8b\u696d\u8005\u306f\u5225\u9014\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u305d\u306e\u8acb\u6c42\u66f8\u4e0a\u3067\u76f4\u63a5\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5225\u9014\u660e\u7d30\u66f8\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u306f\u3001\u653f\u4ee4254\/2026\/ND-CP\u7b2c10\u6761\u7b2c5\u9805b\u53f7\u306b\u5f93\u3063\u3066\u5225\u9014\u8abf\u6574\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306e\u307f\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ke_hoa_don_chiet_khau_thuong_mai_can_co_nhung_noi_dung_gi\"><\/span><b>\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u542b\u3081\u308b\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;\">\u5c11\u306a\u304f\u3068\u30823\u3064\u306e\u60c5\u5831\u304c\u5fc5\u8981\u3067\u3059\u3002\u8abf\u6574\u304c\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u756a\u53f7\u3001\u8abf\u6574\u91d1\u984d\u3001\u304a\u3088\u3073\u8abf\u6574\u5f8c\u306e\u7a0e\u984d\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ke_co_phai_nop_cho_co_quan_thue_ngay_khi_lap_hoa_don_dieu_chinh_khong\"><\/span><b>\u4fee\u6b63\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u3001\u305d\u306e\u660e\u7d30\u66f8\u3092\u76f4\u3061\u306b\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\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;\">\u3044\u3044\u3048\u3002\u5f53\u8a72\u660e\u7d30\u66f8\u306f\u5f53\u8a72\u90e8\u7f72\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u304a\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u7ba1\u8f44\u306e\u56fd\u5bb6\u6a5f\u95a2\u304b\u3089\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306e\u307f\u63d0\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Da_co_mau_bang_ke_hoa_don_chiet_khau_thuong_mai_chinh_thuc_chua\"><\/span><b>\u53d6\u5f15\u5272\u5f15\u8acb\u6c42\u66f8\u306e\u516c\u5f0f\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u65e2\u306b\u5b58\u5728\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;\">\u3044\u3044\u3048\u3002\u73fe\u884c\u6cd5\u3067\u306f\u7279\u5b9a\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u4f01\u696d\u306f\u5fc5\u8981\u306a\u60c5\u5831\u3092\u3059\u3079\u3066\u542b\u3081\u308b\u9650\u308a\u3001\u72ec\u81ea\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_so_tien_chiet_khau_vuot_qua_gia_tri_hoa_don_cua_lan_mua_cuoi_cung_thi_xu_ly_the_nao\"><\/span><b>\u5272\u5f15\u984d\u304c\u524d\u56de\u306e\u8cfc\u5165\u6642\u306e\u8acb\u6c42\u91d1\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3069\u3046\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;\">\u4f01\u696d\u306f\u5143\u306e\u8acb\u6c42\u66f8\u306b\u76f4\u63a5\u4fee\u6b63\u3092\u52a0\u3048\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u4fee\u6b63\u304c\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u306e\u4e00\u89a7\u3001\u4fee\u6b63\u5f8c\u306e\u91d1\u984d\u3001\u304a\u3088\u3073\u5bfe\u5fdc\u3059\u308b\u4fee\u6b63\u5f8c\u306e\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u305f\u4fee\u6b63\u8acb\u6c42\u66f8\u3092\u5225\u9014\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u1eadp sai l\u00e0 nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng ch\u1eebng quen thu\u1ed9c nh\u01b0ng l\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i b\u1ecb c\u01a1 quan thu\u1ebf &#8220;soi&#8221; k\u1ef9 nh\u1ea5t khi quy\u1ebft to\u00e1n, b\u1edfi ch\u1ec9 c\u1ea7n thi\u1ebfu b\u1ea3ng k\u00ea \u0111i k\u00e8m ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh sai l\u1ea7n h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u h\u1ee3p l\u1ec7 c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 kh\u1ecfi doanh thu, chi ph\u00ed. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, hai ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p, n\u1ed9i dung b\u1ea3ng k\u00ea b\u1eaft bu\u1ed9c v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n, gi\u00fap k\u1ebf to\u00e1n x\u1eed [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9727,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9726","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\/9726","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=9726"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9726\/revisions"}],"predecessor-version":[{"id":9730,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9726\/revisions\/9730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9727"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}