{"id":9933,"date":"2026-09-17T09:32:27","date_gmt":"2026-09-17T02:32:27","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9933"},"modified":"2026-09-17T09:32:27","modified_gmt":"2026-09-17T02:32:27","slug":"cong-van-21591-chq-nvthq","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/","title":{"rendered":"C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/xuat-nhap-khau\/cong-van-21591-chq-nvthq-2026-cua-cuc-hai-quan-huong-dan-ty-gia-hoa-don-xuat-khau-447587-d6.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> do C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 11\/9\/2026 \u0111\u00e3 ch\u00ednh th\u1ee9c gi\u1ea3i \u0111\u00e1p m\u1ed9t v\u01b0\u1edbng m\u1eafc t\u1ed3n t\u1ea1i nhi\u1ec1u n\u0103m trong kh\u1ed1i doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u: doanh nghi\u1ec7p ph\u1ea3i d\u00f9ng t\u1ef7 gi\u00e1 n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf khi h\u00f3a \u0111\u01a1n, t\u1edd khai h\u1ea3i quan v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i sang VN\u0110 kh\u00f4ng gi\u1ed1ng nhau. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ, gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 b\u1ed9 ph\u1eadn xu\u1ea5t nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng \u0111\u00fang ngay t\u1eeb k\u1ef3 khai b\u00e1o h\u1ea3i quan ti\u1ebfp theo.<\/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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/#Cong_van_21591CHQ-NVTHQ_la_gi_va_vi_sao_doanh_nghiep_xuat_khau_can_quan_tam\" >C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n quan t\u00e2m?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/#Can_cu_phap_ly_va_boi_canh_ban_hanh_Cong_van_21591CHQ-NVTHQ\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 b\u1ed1i c\u1ea3nh ban h\u00e0nh C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/#Quy_dinh_tai_khoan_5_Dieu_21_Nghi_dinh_082015ND-CP_sua_doi_boi_Nghi_dinh_1672025ND-CP\" >Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP)<\/a><\/li><\/ul><\/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\/cong-van-21591-chq-nvthq\/#Ba_noi_dung_huong_dan_chinh_cua_Cong_van_21591CHQ-NVTHQ\" >Ba n\u1ed9i dung h\u01b0\u1edbng d\u1eabn ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/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\/cong-van-21591-chq-nvthq\/#Ty_gia_xac_dinh_tri_gia_tinh_thue_xuat_khau_nhap_khau\" >T\u1ef7 gi\u00e1 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/#Xu_ly_chenh_lech_ty_gia_giua_to_khai_hai_quan_va_chung_tu_khac\" >X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 gi\u1eefa t\u1edd khai h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/#Ty_gia_ghi_tren_hoa_don\" >T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/#Nguyen_tac_xac_dinh_doanh_thu_tinh_thue_TNDN\" >Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN<\/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\/cong-van-21591-chq-nvthq\/#Doanh_nghiep_xuat_khau_can_lam_gi_sau_Cong_van_21591CHQ-NVTHQ\" >Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n l\u00e0m g\u00ec sau C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ?<\/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\/cong-van-21591-chq-nvthq\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/#Cau_hoi_thuong_gap_ve_Cong_van_21591CHQ-NVTHQ\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/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\/cong-van-21591-chq-nvthq\/#Cong_van_21591CHQ-NVTHQ_do_co_quan_nao_ban_hanh_va_co_hieu_luc_tu_khi_nao\" >C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/#Doanh_nghiep_dung_ty_gia_nao_de_xac_dinh_tri_gia_tinh_thue_xuat_khau\" >Doanh nghi\u1ec7p d\u00f9ng t\u1ef7 gi\u00e1 n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-21591-chq-nvthq\/#So_tien_VND_tren_hoa_don_va_tren_to_khai_hai_quan_khac_nhau_co_bi_coi_la_sai_lech_tri_gia_hang_hoa_khong\" >S\u1ed1 ti\u1ec1n VN\u0110 tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 tr\u00ean t\u1edd khai h\u1ea3i quan kh\u00e1c nhau c\u00f3 b\u1ecb coi l\u00e0 sai l\u1ec7ch tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a kh\u00f4ng?<\/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\/cong-van-21591-chq-nvthq\/#Ty_gia_ghi_tren_hoa_don_xuat_khau_da_co_huong_dan_chinh_thuc_chua\" >T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c ch\u01b0a?<\/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\/cong-van-21591-chq-nvthq\/#Doanh_thu_tinh_thue_TNDN_doi_voi_hang_xuat_khau_duoc_xac_dinh_tai_thoi_diem_nao\" >Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_21591CHQ-NVTHQ_la_gi_va_vi_sao_doanh_nghiep_xuat_khau_can_quan_tam\"><\/span><b>C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n quan t\u00e2m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c c\u1ee7a C\u1ee5c H\u1ea3i quan v\u1ec1 vi\u1ec7c ki\u1ebfn ngh\u1ecb h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 11\/9\/2026, g\u1eedi Hi\u1ec7p h\u1ed9i H\u1ed3 ti\u00eau v\u00e0 c\u00e2y gia v\u1ecb Vi\u1ec7t Nam (VPSA). V\u0103n b\u1ea3n n\u00e0y ra \u0111\u1eddi tr\u00ean c\u01a1 s\u1edf c\u00f4ng v\u0103n ki\u1ebfn ngh\u1ecb s\u1ed1 124\/CV-VPSA ng\u00e0y 21\/8\/2026 c\u1ee7a VPSA, sau khi C\u1ee5c H\u1ea3i quan tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a C\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t ch\u00ednh s\u00e1ch thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u00f3m ng\u00e0nh n\u00f4ng s\u1ea3n, gia v\u1ecb c\u00f3 t\u1ef7 tr\u1ecdng giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u1edbn, C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ gi\u1ea3i quy\u1ebft \u0111\u00fang v\u00e0o \u0111i\u1ec3m ngh\u1ebdn th\u1ef1c t\u1ebf: c\u00f9ng m\u1ed9t l\u00f4 h\u00e0ng nh\u01b0ng t\u1edd khai h\u1ea3i quan quy \u0111\u1ed5i VN\u0110 theo m\u1ed9t t\u1ef7 gi\u00e1, trong khi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u1ea1i quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng, ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y r\u1ea5t d\u1ec5 b\u1ecb hi\u1ec3u nh\u1ea7m l\u00e0 sai l\u1ec7ch v\u1ec1 tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, k\u00e9o theo y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai kh\u00f4ng c\u1ea7n thi\u1ebft. C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ ch\u00ednh l\u00e0 v\u0103n b\u1ea3n g\u1ee1 n\u00fat th\u1eaft \u0111\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_boi_canh_ban_hanh_Cong_van_21591CHQ-NVTHQ\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 b\u1ed1i c\u1ea3nh ban h\u00e0nh C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9935\" aria-describedby=\"caption-attachment-9935\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9935\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-boi-canh-ban-hanh-Cong-van-21591_CHQ-NVTHQ.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 b\u1ed1i c\u1ea3nh ban h\u00e0nh C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-boi-canh-ban-hanh-Cong-van-21591_CHQ-NVTHQ.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-boi-canh-ban-hanh-Cong-van-21591_CHQ-NVTHQ-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-boi-canh-ban-hanh-Cong-van-21591_CHQ-NVTHQ-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-boi-canh-ban-hanh-Cong-van-21591_CHQ-NVTHQ-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-boi-canh-ban-hanh-Cong-van-21591_CHQ-NVTHQ-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9935\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 b\u1ed1i c\u1ea3nh ban h\u00e0nh C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_khoan_5_Dieu_21_Nghi_dinh_082015ND-CP_sua_doi_boi_Nghi_dinh_1672025ND-CP\"><\/span><b>Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ d\u1eabn chi\u1ebfu l\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Nghi-dinh-08-2015-ND-CP-thi-hanh-Luat-Hai-quan-ve-thu-tuc-kiem-tra-giam-sat-kiem-soat-hai-quan-263815.aspx\" target=\"_blank\" rel=\"noopener\">kho\u1ea3n 5 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Nghi-dinh-167-2025-ND-CP-sua-doi-Nghi-dinh-08-2015-ND-CP-huong-dan-Luat-Hai-quan-577436.aspx\" target=\"_blank\" rel=\"noopener\">kho\u1ea3n 9 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 167\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. N\u1ed9i dung \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn nguy\u00ean v\u0103n trong c\u00f4ng v\u0103n nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0111\u1ed3ng ti\u1ec1n n\u01b0\u1edbc ngo\u00e0i d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o theo h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1 ho\u1eb7c l\u00e0 t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc ng\u00e0y th\u1ee9 n\u0103m trong tr\u01b0\u1eddng h\u1ee3p ng\u00e0y th\u1ee9 n\u0103m l\u00e0 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9. T\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf cho c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd trong tu\u1ea7n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c Vietcombank c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1, C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ nh\u1eafc l\u1ea1i nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi ngo\u1ea1i t\u1ec7 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 tr\u00ean trang \u0111i\u1ec7n t\u1eed; tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 ch\u01b0a c\u00f3 t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc s\u1ebd x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_noi_dung_huong_dan_chinh_cua_Cong_van_21591CHQ-NVTHQ\"><\/span><b>Ba n\u1ed9i dung h\u01b0\u1edbng d\u1eabn ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9936\" aria-describedby=\"caption-attachment-9936\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9936\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-chinh-cua-Cong-van-21591_CHQ-NVTHQ.jpg\" alt=\"N\u1ed9i dung h\u01b0\u1edbng d\u1eabn ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-chinh-cua-Cong-van-21591_CHQ-NVTHQ.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-chinh-cua-Cong-van-21591_CHQ-NVTHQ-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-chinh-cua-Cong-van-21591_CHQ-NVTHQ-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-chinh-cua-Cong-van-21591_CHQ-NVTHQ-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-huong-dan-chinh-cua-Cong-van-21591_CHQ-NVTHQ-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9936\" class=\"wp-caption-text\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_xac_dinh_tri_gia_tinh_thue_xuat_khau_nhap_khau\"><\/span><b>T\u1ef7 gi\u00e1 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00eau tr\u00ean, C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ kh\u1eb3ng \u0111\u1ecbnh nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i: doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u00e1o v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan theo t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ec3 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc nh\u1ea5t, v\u00ec n\u00f3 l\u00e0 m\u1ed1c tham chi\u1ebfu cho to\u00e0n b\u1ed9 ph\u1ea7n h\u01b0\u1edbng d\u1eabn ph\u00eda sau c\u1ee7a C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_chenh_lech_ty_gia_giua_to_khai_hai_quan_va_chung_tu_khac\"><\/span><b>X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 gi\u1eefa t\u1edd khai h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung mang t\u00ednh th\u00e1o g\u1ee1 tr\u1ef1c ti\u1ebfp cho v\u01b0\u1edbng m\u1eafc m\u00e0 VPSA ki\u1ebfn ngh\u1ecb. C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ n\u00eau r\u00f5: tr\u01b0\u1eddng h\u1ee3p tr\u1ecb gi\u00e1 giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u1ed1ng nh\u1ea5t nh\u01b0ng s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i sang VN\u0110 tr\u00ean t\u1edd khai h\u1ea3i quan kh\u00e1c v\u1edbi s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i tr\u00ean ch\u1ee9ng t\u1eeb kh\u00e1c do doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 kh\u00e1c nhau cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau, th\u00ec ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n VN\u0110 \u0111\u00f3 <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u00eanh l\u1ec7ch v\u1ec1 tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan tr\u1ecdng h\u01a1n, C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ n\u00eau r\u00f5 doanh nghi\u1ec7p <\/span><b>kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai h\u1ea3i quan<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch l\u00e0m cho s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i VND tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb gi\u1ed1ng nhau, mi\u1ec5n l\u00e0 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf. V\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ee5 tr\u00e1ch xu\u1ea5t nh\u1eadp kh\u1ea9u, \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1eb7t c\u00e2u h\u1ecfi v\u1ec1 s\u1ef1 kh\u00e1c bi\u1ec7t s\u1ed1 li\u1ec7u VND gi\u1eefa c\u00e1c b\u1ed9 ch\u1ee9ng t\u1eeb c\u1ee7a c\u00f9ng m\u1ed9t l\u00f4 h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_ghi_tren_hoa_don\"><\/span><b>T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng nh\u1ea7m ph\u1ea1m vi: \u0111\u1ed1i v\u1edbi n\u1ed9i dung li\u00ean quan \u0111\u1ebfn t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n, C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ cho bi\u1ebft C\u1ee5c Thu\u1ebf \u0111ang t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 s\u1ebd c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn ri\u00eang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, ph\u1ea7n h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng ngay nh\u01b0ng ph\u1ea7n t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-6810-ct-qlnt\/\">C\u00f4ng v\u0103n 6810\/CT-QLNT<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_doanh_thu_tinh_thue_TNDN\"><\/span><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa v\u1ea5n \u0111\u1ec1 t\u1ef7 gi\u00e1 h\u1ea3i quan v\u00e0 v\u1ea5n \u0111\u1ec1 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ d\u1eabn chi\u1ebfu th\u00eam \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 v\u00e0 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, nh\u01b0ng c\u00f9ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 li\u1ec7u ghi nh\u1eadn tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_xuat_khau_can_lam_gi_sau_Cong_van_21591CHQ-NVTHQ\"><\/span><b>Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n l\u00e0m g\u00ec sau C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9937\" aria-describedby=\"caption-attachment-9937\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9937\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-xuat-khau-can-lam-gi-sau-Cong-van-21591_CHQ-NVTHQ.jpg\" alt=\"Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n l\u00e0m g\u00ec sau C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-xuat-khau-can-lam-gi-sau-Cong-van-21591_CHQ-NVTHQ.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-xuat-khau-can-lam-gi-sau-Cong-van-21591_CHQ-NVTHQ-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-xuat-khau-can-lam-gi-sau-Cong-van-21591_CHQ-NVTHQ-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-xuat-khau-can-lam-gi-sau-Cong-van-21591_CHQ-NVTHQ-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-xuat-khau-can-lam-gi-sau-Cong-van-21591_CHQ-NVTHQ-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9937\" class=\"wp-caption-text\">Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n l\u00e0m g\u00ec sau C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 b\u1ed9 ph\u1eadn xu\u1ea5t nh\u1eadp kh\u1ea9u n\u00ean r\u00e0 so\u00e1t theo c\u00e1c \u0111\u1ea7u vi\u1ec7c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c nh\u1eadn th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai<\/b><span style=\"font-weight: 400;\"> cho t\u1eebng l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, l\u00e0m m\u1ed1c tra c\u1ee9u t\u1ef7 gi\u00e1 theo \u0111\u00fang kho\u1ea3n 5 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u b\u1eb1ng ch\u1ee9ng t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng<\/b><span style=\"font-weight: 400;\"> t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai (t\u1ef7 gi\u00e1 Vietcombank c\u00f4ng b\u1ed1 ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc) \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai h\u1ea3i quan<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 v\u00ec t\u1ef7 gi\u00e1 quy \u0111\u1ed5i sang VN\u0110 tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 t\u1edd khai kh\u00f4ng kh\u1edbp nhau, n\u1ebfu b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 tr\u1ecb gi\u00e1 ngo\u1ea1i t\u1ec7 \u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf\u00a0 \u0111\u00fang nh\u01b0 C\u00f4ng v\u0103n \u0111\u00e3 n\u00eau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn ti\u1ebfp theo c\u1ee7a C\u1ee5c Thu\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u1ec1 t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e1ch b\u1ea1ch h\u1ed3 s\u01a1 t\u1ef7 gi\u00e1 h\u1ea3i quan v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN<\/b><span style=\"font-weight: 400;\">, v\u00ec hai v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi hai nh\u00f3m quy \u0111\u1ecbnh kh\u00e1c nhau nh\u01b0 C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ \u0111\u00e3 d\u1eabn chi\u1ebfu.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u00f3 t\u1ea7n su\u1ea5t ph\u00e1t sinh ngo\u1ea1i t\u1ec7 l\u1edbn, vi\u1ec7c chu\u1ea9n h\u00f3a quy tr\u00ecnh theo d\u00f5i t\u1ef7 gi\u00e1 n\u00ean \u0111\u01b0\u1ee3c giao cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch ho\u1eb7c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/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;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa h\u1ed3 s\u01a1 h\u1ea3i quan, h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ kh\u1eb3ng \u0111\u1ecbnh l\u1ea1i m\u1ed9t nguy\u00ean t\u1eafc quan tr\u1ecdng cho doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n VND ph\u00e1t sinh do s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 kh\u00e1c nhau cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi sai l\u1ec7ch tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan h\u1ea3i quan, \u0111\u1ed3ng th\u1eddi gi\u1ea3m. N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 t\u1ef7 gi\u00e1, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb xu\u1ea5t kh\u1ea9u, gi\u1ea3i ph\u00e1p <\/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;\">, \u0111\u1ed9i ng\u0169 chuy\u00ean gia k\u1ebf to\u00e1n &#8211; thu\u1ebf c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh r\u00e0 so\u00e1t h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <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_Cong_van_21591CHQ-NVTHQ\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_21591CHQ-NVTHQ_do_co_quan_nao_ban_hanh_va_co_hieu_luc_tu_khi_nao\"><\/span><b>C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ do C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 11\/9\/2026, tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a Hi\u1ec7p h\u1ed9i H\u1ed3 ti\u00eau v\u00e0 c\u00e2y gia v\u1ecb Vi\u1ec7t Nam v\u1ec1 t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dung_ty_gia_nao_de_xac_dinh_tri_gia_tinh_thue_xuat_khau\"><\/span><b>Doanh nghi\u1ec7p d\u00f9ng t\u1ef7 gi\u00e1 n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ, doanh nghi\u1ec7p khai b\u00e1o v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan theo t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai, c\u0103n c\u1ee9 kho\u1ea3n 5 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_tien_VND_tren_hoa_don_va_tren_to_khai_hai_quan_khac_nhau_co_bi_coi_la_sai_lech_tri_gia_hang_hoa_khong\"><\/span><b>S\u1ed1 ti\u1ec1n VN\u0110 tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 tr\u00ean t\u1edd khai h\u1ea3i quan kh\u00e1c nhau c\u00f3 b\u1ecb coi l\u00e0 sai l\u1ec7ch tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu tr\u1ecb gi\u00e1 giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u00e0 th\u1ed1ng nh\u1ea5t v\u00e0 ch\u00eanh l\u1ec7ch ch\u1ec9 do doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 kh\u00e1c nhau cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau. C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ n\u00eau r\u00f5 tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_ghi_tren_hoa_don_xuat_khau_da_co_huong_dan_chinh_thuc_chua\"><\/span><b>T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c ch\u01b0a?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0a. C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ cho bi\u1ebft C\u1ee5c Thu\u1ebf \u0111ang t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 s\u1ebd ban h\u00e0nh c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn ri\u00eang v\u1ec1 n\u1ed9i dung n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_tinh_thue_TNDN_doi_voi_hang_xuat_khau_duoc_xac_dinh_tai_thoi_diem_nao\"><\/span><b>Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 v\u00e0 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu trong C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ do C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 11\/9\/2026 \u0111\u00e3 ch\u00ednh th\u1ee9c gi\u1ea3i \u0111\u00e1p m\u1ed9t v\u01b0\u1edbng m\u1eafc t\u1ed3n t\u1ea1i nhi\u1ec1u n\u0103m trong kh\u1ed1i doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u: doanh nghi\u1ec7p ph\u1ea3i d\u00f9ng t\u1ef7 gi\u00e1 n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf khi h\u00f3a \u0111\u01a1n, t\u1edd khai h\u1ea3i quan v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i sang VN\u0110 kh\u00f4ng gi\u1ed1ng nhau. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ, gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 b\u1ed9 ph\u1eadn xu\u1ea5t nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng \u0111\u00fang ngay t\u1eeb k\u1ef3 khai b\u00e1o h\u1ea3i quan ti\u1ebfp theo. C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ l\u00e0 g\u00ec v\u00e0 v\u00ec [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9934,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9933","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\/9933","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=9933"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9933\/revisions"}],"predecessor-version":[{"id":9938,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9933\/revisions\/9938"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9934"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}