{"id":10209,"date":"2026-10-05T14:21:31","date_gmt":"2026-10-05T07:21:31","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10209"},"modified":"2026-10-05T14:21:31","modified_gmt":"2026-10-05T07:21:31","slug":"xuat-hoa-don-khi-bi-cuong-che","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-khi-bi-cuong-che\/","title":{"rendered":"Xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc 18% gi\u00e1 tr\u1ecb thanh to\u00e1n c\u00f3 \u0111\u00fang kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 nhu c\u1ea7u s\u1ed1ng c\u00f2n c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p \u0111ang n\u1ee3 thu\u1ebf: kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, kh\u00e1ch h\u00e0ng kh\u00f4ng thanh to\u00e1n, d\u00f2ng ti\u1ec1n t\u1eafc v\u00e0 kho\u1ea3n n\u1ee3 c\u00e0ng kh\u00f3 tr\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 69 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 \u0111\u00e3 m\u1edf m\u1ed9t l\u1ed1i tho\u00e1t c\u00f3 \u0111i\u1ec1u ki\u1ec7n: \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u00edt nh\u1ea5t b\u1eb1ng 18% t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n. B\u00e0i vi\u1ebft l\u00e0m r\u00f5 \u0111i\u1ec1u ki\u1ec7n, c\u00e1ch t\u00ednh v\u00e0 nh\u1eefng \u0111i\u1ec3m k\u1ebf to\u00e1n d\u1ec5 hi\u1ec3u sai.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Xuat_hoa_don_khi_bi_cuong_che_theo_Nghi_dinh_2522026ND-CP\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/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\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Vi_sao_doanh_nghiep_bi_cuong_che_ngung_su_dung_hoa_don\" >V\u00ec sao doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Can_cu_phap_ly_cho_viec_xuat_hoa_don_khi_bi_cuong_che\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd cho vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#04_diem_mau_chot_doc_tu_cau_chu_dieu_luat\" >04 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ecdc t\u1eeb c\u00e2u ch\u1eef \u0111i\u1ec1u lu\u1eadt<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Dieu_kien_va_trinh_tu_xuat_hoa_don_khi_bi_cuong_che\" >\u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00ecnh t\u1ef1 xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Vi_du_tinh_so_tien_phai_nop_truoc_18_khi_xuat_hoa_don_khi_bi_cuong_che\" >V\u00ed d\u1ee5 t\u00ednh s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc 18% khi xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/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\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#So_sanh_voi_quy_dinh_cu_tai_Nghi_dinh_1262020ND-CP\" >So s\u00e1nh v\u1edbi quy \u0111\u1ecbnh c\u0169 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/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\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#4_luu_y_de_xuat_hoa_don_khi_bi_cuong_che_khong_phat_sinh_rui_ro_moi\" >4 l\u01b0u \u00fd \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng ph\u00e1t sinh r\u1ee7i ro m\u1edbi<\/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\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/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\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Cau_hoi_thuong_gap_ve_truong_hop_xuat_hoa_don_khi_bi_cuong_che\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Doanh_nghiep_dang_bi_cuong_che_co_duoc_xuat_hoa_don_khong\" >Doanh nghi\u1ec7p \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Muc_18_khi_xuat_hoa_don_khi_bi_cuong_che_tinh_tren_gia_chua_thue_hay_gia_da_co_thue\" >M\u1ee9c 18% khi xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u00ednh tr\u00ean gi\u00e1 ch\u01b0a thu\u1ebf hay gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf?<\/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\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Khoan_18_co_phai_la_tien_thue_phat_sinh_them\" >Kho\u1ea3n 18% c\u00f3 ph\u1ea3i l\u00e0 ti\u1ec1n thu\u1ebf ph\u00e1t sinh th\u00eam?<\/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\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Duoc_tam_dung_phong_toa_tai_khoan_bao_lau\" >\u0110\u01b0\u1ee3c t\u1ea1m d\u1eebng phong t\u1ecfa t\u00e0i kho\u1ea3n bao l\u00e2u?<\/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\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Neu_so_thue_no_con_lai_nho_hon_18_gia_tri_hoa_don_thi_sao\" >N\u1ebfu s\u1ed1 thu\u1ebf n\u1ee3 c\u00f2n l\u1ea1i nh\u1ecf h\u01a1n 18% gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n th\u00ec sao?<\/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\/ko\/xuat-hoa-don-khi-bi-cuong-che\/#Nghi_dinh_2522026ND-CP_ap_dung_tu_khi_nao\" >Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_khi_bi_cuong_che_theo_Nghi_dinh_2522026ND-CP\"><\/span><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\u0110\u00fang.<\/b><span style=\"font-weight: 400;\"> Theo kho\u1ea3n 4 \u0110i\u1ec1u 69 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh, v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u00edt nh\u1ea5t l\u00e0 18% t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng b\u1ecb c\u1ea5m tuy\u1ec7t \u0111\u1ed1i, nh\u01b0ng kh\u00f4ng c\u00f2n l\u00e0 quy\u1ec1n t\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 b\u00ecnh th\u01b0\u1eddng. M\u1ed7i h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t l\u1ea7n \u0111\u1ec1 ngh\u1ecb, m\u1ed9t l\u1ea7n n\u1ed9p ti\u1ec1n v\u00e0 m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\ubc95\ub839 252\/2026\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. V\u00ec v\u1eady, m\u1ecdi \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ph\u00e1t sinh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y c\u1ea7n \u0111\u1ed1i chi\u1ebfu theo \u0110i\u1ec1u 69 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_bi_cuong_che_ngung_su_dung_hoa_don\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 69 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, bi\u1ec7n ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u00f3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110ang c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n nh\u01b0ng qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf m\u00e0 kh\u00f4ng thu \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 ho\u1eb7c kho\u1ea3n 5 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc8fc\uc694 \uc720\uc758\uc0ac\ud56d:<\/b><span style=\"font-weight: 400;\"> Ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u1eddng l\u00e0 b\u1eadc thang cu\u1ed1i khi bi\u1ec7n ph\u00e1p t\u00e1c \u0111\u1ed9ng v\u00e0o t\u00e0i kho\u1ea3n kh\u00f4ng hi\u1ec7u qu\u1ea3. Khi \u0111\u00e3 \u0111\u1ebfn n\u1ea5c n\u00e0y, doanh nghi\u1ec7p g\u1ea7n nh\u01b0 kh\u00f4ng th\u1ec3 k\u00fd th\u00eam h\u1ee3p \u0111\u1ed3ng hay giao h\u00e0ng c\u00f3 h\u00f3a \u0111\u01a1n n\u1ebfu kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd v\u00e0 \u0111\u00f3 l\u00e0 l\u00fd do b\u00e0i to\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf tr\u1edf n\u00ean c\u1ea5p b\u00e1ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cho_viec_xuat_hoa_don_khi_bi_cuong_che\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd cho vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10212\" aria-describedby=\"caption-attachment-10212\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10212\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cho-viec-xuat-hoa-don-khi-bi-cuong-che.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd cho vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cho-viec-xuat-hoa-don-khi-bi-cuong-che.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cho-viec-xuat-hoa-don-khi-bi-cuong-che-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cho-viec-xuat-hoa-don-khi-bi-cuong-che-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cho-viec-xuat-hoa-don-khi-bi-cuong-che-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cho-viec-xuat-hoa-don-khi-bi-cuong-che-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10212\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd cho vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 c\u01a1 ch\u1ebf xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf n\u1eb1m t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 69 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. K\u1ebf to\u00e1n n\u00ean \u0111\u1ecdc nguy\u00ean v\u0103n, v\u00ec m\u1ed7i c\u1ee5m t\u1eeb \u0111\u1ec1u l\u00e0 m\u1ed9t \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111ang \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u1edbi \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf \u00edt nh\u1ea5t l\u00e0 18% t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf t\u1ea1m d\u1eebng th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf m\u1ed9t t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"04_diem_mau_chot_doc_tu_cau_chu_dieu_luat\"><\/span><b>04 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ecdc t\u1eeb c\u00e2u ch\u1eef \u0111i\u1ec1u lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 04 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf kh\u00f4ng t\u1ef1 \u0111\u1ed9ng cho xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec1 ngh\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c theo ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh: <\/b><span style=\"font-weight: 400;\">M\u1ed7i l\u1ea7n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ch\u1ec9 g\u1eafn v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n \u0111\u00f3, kh\u00f4ng ph\u1ea3i m\u1edf l\u1ea1i quy\u1ec1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u1ea3 k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 ti\u1ec1n n\u1ed9p tr\u01b0\u1edbc l\u00e0 ti\u1ec1n thu\u1ebf n\u1ee3, kh\u00f4ng ph\u1ea3i kho\u1ea3n thu m\u1edbi: <\/b><span style=\"font-weight: 400;\">\u0110i\u1ec1u lu\u1eadt d\u00f9ng c\u1ee5m \u201cn\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf\u201d. 18% l\u00e0 m\u1ee9c t\u1ed1i thi\u1ec3u, t\u00ednh tr\u00ean \u201ct\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n\u201d, v\u00e0 ph\u1ea3i n\u1ed9p <\/span><b>tr\u01b0\u1edbc khi<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u01b0\u1ee3c t\u1ea1m d\u1eebng tr\u00edch ti\u1ec1n, phong t\u1ecfa t\u00e0i kho\u1ea3n c\u00f3 gi\u1edbi h\u1ea1n: <\/b><span style=\"font-weight: 400;\">Khi \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, doanh nghi\u1ec7p \u0111\u0103ng k\u00fd m\u1ed9t t\u00e0i kho\u1ea3n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. C\u01a1 quan thu\u1ebf t\u1ea1m d\u1eebng tr\u00edch ti\u1ec1n, phong t\u1ecfa t\u00e0i kho\u1ea3n trong 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m th\u1ee9 t\u01b0 l\u00e0 \u0111i\u1ec3m m\u1edbi mang \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n l\u1edbn:<\/b><span style=\"font-weight: 400;\"> Khi kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n theo h\u00f3a \u0111\u01a1n v\u1eeba \u0111\u01b0\u1ee3c c\u1ea5p, ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n \u0111\u00f3 n\u1eb1m trong ph\u1ea1m vi t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf trong th\u1eddi h\u1ea1n n\u00eau tr\u00ean. H\u1ebft 10 ng\u00e0y l\u00e0m vi\u1ec7c, ph\u1ea1m vi t\u1ea1m d\u1eebng n\u00e0y kh\u00f4ng c\u00f2n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_va_trinh_tu_xuat_hoa_don_khi_bi_cuong_che\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00ecnh t\u1ef1 xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10211\" aria-describedby=\"caption-attachment-10211\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10211\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-va-trinh-tu-xuat-hoa-don-khi-bi-cuong-che.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00ecnh t\u1ef1 xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-va-trinh-tu-xuat-hoa-don-khi-bi-cuong-che.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-va-trinh-tu-xuat-hoa-don-khi-bi-cuong-che-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-va-trinh-tu-xuat-hoa-don-khi-bi-cuong-che-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-va-trinh-tu-xuat-hoa-don-khi-bi-cuong-che-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Dieu-kien-va-trinh-tu-xuat-hoa-don-khi-bi-cuong-che-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10211\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00ecnh t\u1ef1 xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 69, quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 th\u1ec3 s\u1eafp x\u1ebfp th\u00e0nh n\u0103m b\u01b0\u1edbc th\u1ef1c h\u00e0nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf: <\/b><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh r\u00f5 bi\u1ec7n ph\u00e1p \u0111ang \u00e1p d\u1ee5ng l\u00e0 ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh: <\/b><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n; m\u1ed7i giao d\u1ecbch c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t l\u1ea7n \u0111\u1ec1 ngh\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh v\u00e0 n\u1ed9p ngay ti\u1ec1n thu\u1ebf n\u1ee3: <\/b><span style=\"font-weight: 400;\">S\u1ed1 n\u1ed9p t\u1ed1i thi\u1ec3u = 18% \u00d7 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n d\u1ef1 ki\u1ebfn c\u1ea5p; n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p<\/b><span style=\"font-weight: 400;\"> cho \u0111\u00fang l\u1ea7n ph\u00e1t sinh \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n \u0111\u1ec3 t\u1ea1m d\u1eebng tr\u00edch ti\u1ec1n, phong t\u1ecfa: <\/b><span style=\"font-weight: 400;\">M\u1ed9t t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i; th\u1eddi gian t\u1ea1m d\u1eebng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, s\u1ed1 ti\u1ec1n t\u1ea1m d\u1eebng b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch theo d\u00f5i n\u1ee3 thu\u1ebf, chu\u1ed7i b\u01b0\u1edbc n\u00e0y d\u1ec5 \u0111\u1ee9t \u1edf kh\u00e2u t\u00ednh ti\u1ec1n v\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb n\u1ed9p. \u0110\u00e2y l\u00e0 l\u00fac ph\u01b0\u01a1ng \u00e1n thu\u00ea <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-chuyen-nghiep\/\">\uc804\ubb38 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 gi\u00fap ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb, ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0 th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_tinh_so_tien_phai_nop_truoc_18_khi_xuat_hoa_don_khi_bi_cuong_che\"><\/span><b>V\u00ed d\u1ee5 t\u00ednh s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc 18% khi xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n cho m\u1ed9t l\u00f4 h\u00e0ng (gi\u1ea3 \u0111\u1ecbnh thu\u1ebf su\u1ea5t GTGT 10%):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubaa9\ud45c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc591<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf GTGT\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT 10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">220.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 ph\u1ea3i n\u1ed9p ngay t\u1ed1i thi\u1ec3u (18% x 220.000.000)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">39.600.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n l\u1ea1i sau khi n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">460.400.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n t\u1ea1m d\u1eebng tr\u00edch ti\u1ec1n, phong t\u1ecfa<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">220.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B ph\u1ea3i n\u1ed9p t\u1ed1i thi\u1ec3u 39,6 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc <\/span><b>tr\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\"> khi \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8<\/b><span style=\"font-weight: 400;\">: C\u01a1 s\u1edf t\u00ednh l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n (\u0111\u00e3 g\u1ed3m thu\u1ebf GTGT), kh\u00f4ng ph\u1ea3i gi\u00e1 ch\u01b0a thu\u1ebf; n\u1ebfu t\u00ednh 18% \u00d7 200 tri\u1ec7u = 36 tri\u1ec7u th\u00ec s\u1ebd n\u1ed9p thi\u1ebfu 3.6 tri\u1ec7u v\u00e0 h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, kho\u1ea3n 220 tri\u1ec7u \u0111\u1ed3ng kh\u00e1ch h\u00e0ng thanh to\u00e1n theo h\u00f3a \u0111\u01a1n n\u00e0y thu\u1ed9c ph\u1ea1m vi t\u1ea1m d\u1eebng tr\u00edch ti\u1ec1n, phong t\u1ecfa t\u00e0i kho\u1ea3n trong 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec1 ngh\u1ecb kh\u00e1ch h\u00e0ng thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd trong kho\u1ea3ng th\u1eddi gian n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_voi_quy_dinh_cu_tai_Nghi_dinh_1262020ND-CP\"><\/span><b>So s\u00e1nh v\u1edbi quy \u0111\u1ecbnh c\u0169 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, kho\u1ea3n 4 \u0110i\u1ec1u 34 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 126\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 c\u00f3 c\u01a1 ch\u1ebf cho s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u1edbi m\u1ee9c n\u1ed9p 18%. Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP k\u1ebf th\u1eeba m\u1ee9c 18% nh\u01b0ng thay \u0111\u1ed5i c\u00e1ch di\u1ec5n \u0111\u1ea1t v\u00e0 b\u1ed5 sung c\u01a1 ch\u1ebf t\u1ea1m d\u1eebng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 126\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026 v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 126\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 252\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubca0\uc774\uc2a4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 34<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 69<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">N\u1ed9i dung v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00f3 ngu\u1ed3n th\u00e0nh to\u00e1n l\u01b0\u01a1ng c\u00f4ng nh\u00e2n, chi ph\u00ed \u0111\u1ea3m b\u1ea3o s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c li\u00ean t\u1ee5c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u01a1 s\u1edf t\u00ednh 18%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb th\u00e0nh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ednh ch\u1ea5t kho\u1ea3n n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ea1m d\u1eebng tr\u00edch ti\u1ec1n, phong t\u1ecfa t\u00e0i kho\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3, s\u1ed1 ti\u1ec1n b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>Ngu\u1ed3n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh c\u0169:<\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-5107-tct-qln-2024-vuong-mac-ve-cuong-che-372859-d6.html\" target=\"_blank\" rel=\"noopener\"> C\u00f4ng v\u0103n 5107\/TCT-QLN tr\u00edch d\u1eabn kho\u1ea3n 4 \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a>.<\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_luu_y_de_xuat_hoa_don_khi_bi_cuong_che_khong_phat_sinh_rui_ro_moi\"><\/span><b>4 l\u01b0u \u00fd \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng ph\u00e1t sinh r\u1ee7i ro m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t, kh\u00f4ng t\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n khi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p. Trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ec9 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh m\u1edbi h\u1ee3p l\u1ec7. T\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 vi ph\u1ea1m m\u1edbi ch\u1ed3ng l\u00ean kho\u1ea3n n\u1ee3 c\u0169.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai, t\u00ednh 18% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n. \u0110\u00e2y l\u00e0 l\u1ed7i d\u1ec5 g\u1eb7p nh\u1ea5t khi xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, nh\u1ea5t l\u00e0 v\u1edbi k\u1ebf to\u00e1n quen c\u00e1ch hi\u1ec3u \u201cdoanh thu\u201d theo quy \u0111\u1ecbnh c\u0169.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba, canh \u0111\u00fang th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c. Th\u1eddi gian t\u1ea1m d\u1eebng tr\u00edch ti\u1ec1n, phong t\u1ecfa t\u00e0i kho\u1ea3n t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u1ea3i t\u1eeb ng\u00e0y kh\u00e1ch h\u00e0ng chuy\u1ec3n ti\u1ec1n. Thu ti\u1ec1n ch\u1eadm th\u00ec ph\u1ea7n t\u1ea1m d\u1eebng c\u00f3 th\u1ec3 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1n, x\u1eed l\u00fd t\u1eadn g\u1ed1c kho\u1ea3n n\u1ee3. C\u01a1 ch\u1ebf n\u00e0y ch\u1ec9 gi\u00fap duy tr\u00ec giao d\u1ecbch. M\u1ed7i l\u1ea7n n\u1ed9p 18% l\u00e0 tr\u1ea3 b\u1edbt n\u1ee3, nh\u01b0ng doanh nghi\u1ec7p v\u1eabn c\u1ea7n k\u1ebf ho\u1ea1ch n\u1ed9p d\u1ee9t \u0111i\u1ec3m \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5m d\u1ee9t c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, c\u00e2u h\u1ecfi \u201cmu\u1ed1n xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc 18% gi\u00e1 tr\u1ecb thanh to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 252 c\u00f3 \u0111\u00fang kh\u00f4ng\u201d c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 <\/span><b>\u0111\u00fang<\/b><span style=\"font-weight: 400;\">, v\u1edbi ba \u0111i\u1ec3m c\u1ea7n nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i n\u1ed9p ngay ti\u1ec1n thu\u1ebf n\u1ee3 t\u1ed1i thi\u1ec3u 18% t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng tr\u00edch ti\u1ec1n, phong t\u1ecfa t\u00e0i kho\u1ea3n 10 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn doanh nghi\u1ec7p r\u01a1i v\u00e0o c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i v\u00ec c\u1ed1 t\u00ecnh n\u1ee3 thu\u1ebf, m\u00e0 v\u00ec s\u1ed5 s\u00e1ch v\u00e0 l\u1ecbch n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c theo d\u00f5i s\u00e1t. M\u1ed9t<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn s\u1ebd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf, c\u1ea3nh b\u00e1o n\u1ee3 \u0111\u1ecdng v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n khi c\u1ea7n. \u0110\u1ec3 ch\u1ecdn g\u00f3i ph\u00f9 h\u1ee3p quy m\u00f4 v\u00e0 ng\u00e2n s\u00e1ch, qu\u00fd 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\/ko\/bang-bao-gia-dich-vu-ke-toan\/\"> b\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN(Master Accountant Network) \uc81c\uacf5.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_truong_hop_xuat_hoa_don_khi_bi_cuong_che\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dang_bi_cuong_che_co_duoc_xuat_hoa_don_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo kho\u1ea3n 4 \u0110i\u1ec1u 69 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_18_khi_xuat_hoa_don_khi_bi_cuong_che_tinh_tren_gia_chua_thue_hay_gia_da_co_thue\"><\/span><b>M\u1ee9c 18% khi xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u00ednh tr\u00ean gi\u00e1 ch\u01b0a thu\u1ebf hay gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n, t\u1ee9c s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_18_co_phai_la_tien_thue_phat_sinh_them\"><\/span><b>Kho\u1ea3n 18% c\u00f3 ph\u1ea3i l\u00e0 ti\u1ec1n thu\u1ebf ph\u00e1t sinh th\u00eam?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110i\u1ec1u lu\u1eadt quy \u0111\u1ecbnh \u0111\u00f3 l\u00e0 vi\u1ec7c n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf, n\u00ean \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 n\u1ee3 \u0111\u00e3 n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Duoc_tam_dung_phong_toa_tai_khoan_bao_lau\"><\/span><b>\u0110\u01b0\u1ee3c t\u1ea1m d\u1eebng phong t\u1ecfa t\u00e0i kho\u1ea3n bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, t\u1ea1i t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_so_thue_no_con_lai_nho_hon_18_gia_tri_hoa_don_thi_sao\"><\/span><b>N\u1ebfu s\u1ed1 thu\u1ebf n\u1ee3 c\u00f2n l\u1ea1i nh\u1ecf h\u01a1n 18% gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n th\u00ec sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 69 kh\u00f4ng quy \u0111\u1ecbnh ri\u00eang tr\u01b0\u1eddng h\u1ee3p n\u00e0y. Doanh nghi\u1ec7p n\u00ean l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2522026ND-CP_ap_dung_tu_khi_nao\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u00e1p d\u1ee5ng 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;\">Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u00e0 nhu c\u1ea7u s\u1ed1ng c\u00f2n c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p \u0111ang n\u1ee3 thu\u1ebf: kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, kh\u00e1ch h\u00e0ng kh\u00f4ng thanh to\u00e1n, d\u00f2ng ti\u1ec1n t\u1eafc v\u00e0 kho\u1ea3n n\u1ee3 c\u00e0ng kh\u00f3 tr\u1ea3. Kho\u1ea3n 4 \u0110i\u1ec1u 69 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 \u0111\u00e3 m\u1edf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10210,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=10209"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10209\/revisions"}],"predecessor-version":[{"id":10213,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10209\/revisions\/10213"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10210"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}