{"id":10215,"date":"2026-10-05T15:24:07","date_gmt":"2026-10-05T08:24:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10215"},"modified":"2026-10-05T15:27:13","modified_gmt":"2026-10-05T08:27:13","slug":"khong-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/khong-xuat-hoa-don\/","title":{"rendered":"Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n bao nhi\u00eau ti\u1ec1n th\u00ec b\u1ecb truy c\u1ee9u h\u00ecnh s\u1ef1?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ec9 l\u00e0 l\u1ed7i th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n. Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">2025\ub144 \uc138\ubb34\ud589\uc815\ubc95<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf; n\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ea1t ng\u01b0\u1ee1ng lu\u1eadt \u0111\u1ecbnh, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/toi-tron-thue-theo-khoan-2-dieu-200-bo-luat-hinh-su-co-khung-hinh-phat-la-bao-nhieu-nam-tu-chi-tiet-15839-232120.html\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng ng\u01b0\u1ee1ng h\u00ecnh s\u1ef1, m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026 v\u00e0 c\u00e1c b\u01b0\u1edbc k\u1ebf to\u00e1n c\u1ea7n l\u00e0m \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng r\u01a1i v\u00e0o v\u00f9ng r\u1ee7i ro.<\/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\/khong-xuat-hoa-don\/#Khong_xuat_hoa_don_co_phai_la_hanh_vi_tron_thue_khong\" >Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khong-xuat-hoa-don\/#Can_cu_khoan_4_Dieu_45_Luat_Quan_ly_thue_2025\" >C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/li><\/ul><\/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\/khong-xuat-hoa-don\/#Khong_xuat_hoa_don_tu_bao_nhieu_tien_thi_bi_truy_cuu_trach_nhiem_hinh_su\" >Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb bao nhi\u00eau ti\u1ec1n th\u00ec b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1?<\/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\/khong-xuat-hoa-don\/#Diem_c_khoan_1_Dieu_200_Bo_luat_Hinh_su_2015_sua_doi_2017\" >\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015 (s\u1eeda \u0111\u1ed5i 2017)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khong-xuat-hoa-don\/#Nguong_100_trieu_dong_la_tien_thue_tron_khong_phai_gia_tri_hoa_don\" >Ng\u01b0\u1ee1ng 100 tri\u1ec7u \u0111\u1ed3ng l\u00e0 ti\u1ec1n thu\u1ebf tr\u1ed1n, kh\u00f4ng ph\u1ea3i gi\u00e1 tr\u1ecb 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-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khong-xuat-hoa-don\/#Muc_phat_hanh_chinh_khi_khong_xuat_hoa_don_tu_nam_2026\" >M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh khi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khong-xuat-hoa-don\/#Khoan_3_Dieu_24_Nghi_dinh_1252020ND-CP_sua_doi_boi_Nghi_dinh_3102025ND-CP\" >Kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/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-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khong-xuat-hoa-don\/#Nhung_tinh_huong_khong_xuat_hoa_don_doanh_nghiep_hay_gap_trong_thuc_te\" >Nh\u1eefng t\u00ecnh hu\u1ed1ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p hay g\u1eb7p trong th\u1ef1c t\u1ebf<\/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\/khong-xuat-hoa-don\/#Cach_phong_ngua_rui_ro_khong_xuat_hoa_don_cho_doanh_nghiep\" >C\u00e1ch ph\u00f2ng ng\u1eeba r\u1ee7i ro kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p<\/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\/ko\/khong-xuat-hoa-don\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khong-xuat-hoa-don\/#Cau_hoi_thuong_gap_ve_truong_hop_khong_xuat_hoa_don\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/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\/khong-xuat-hoa-don\/#Khong_xuat_hoa_don_bao_nhieu_tien_thi_bi_truy_cuu_trach_nhiem_hinh_su\" >Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n bao nhi\u00eau ti\u1ec1n th\u00ec b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1?<\/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\/khong-xuat-hoa-don\/#Nguong_100_trieu_dong_tinh_tren_gia_tri_hoa_don_hay_tien_thue\" >Ng\u01b0\u1ee1ng 100 tri\u1ec7u \u0111\u1ed3ng t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n hay ti\u1ec1n 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\/khong-xuat-hoa-don\/#Muc_phat_hanh_chinh_cao_nhat_khi_khong_xuat_hoa_don_la_bao_nhieu\" >M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh cao nh\u1ea5t khi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 bao nhi\u00eau?<\/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\/khong-xuat-hoa-don\/#Ca_nhan_ho_kinh_doanh_khong_xuat_hoa_don_bi_phat_the_nao\" >C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<\/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\/khong-xuat-hoa-don\/#Ghi_gia_tren_hoa_don_thap_hon_gia_thuc_te_co_bi_xu_ly_nhu_khong_xuat_hoa_don_khong\" >Ghi gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u00f3 b\u1ecb x\u1eed l\u00fd nh\u01b0 kh\u00f4ng 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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/khong-xuat-hoa-don\/#Hang_bieu_tang_hang_mau_co_phai_xuat_hoa_don_khong\" >H\u00e0ng bi\u1ebfu t\u1eb7ng, h\u00e0ng m\u1eabu c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_co_phai_la_hanh_vi_tron_thue_khong\"><\/span><b>Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10222\" aria-describedby=\"caption-attachment-10222\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10222\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-xuat-hoa-don-co-phai-la-hanh-vi-tron-thue-khong.jpg\" alt=\"Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-xuat-hoa-don-co-phai-la-hanh-vi-tron-thue-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-xuat-hoa-don-co-phai-la-hanh-vi-tron-thue-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-xuat-hoa-don-co-phai-la-hanh-vi-tron-thue-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-xuat-hoa-don-co-phai-la-hanh-vi-tron-thue-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Khong-xuat-hoa-don-co-phai-la-hanh-vi-tron-thue-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10222\" class=\"wp-caption-text\">Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. H\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng k\u00ea khai thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea tr\u1ef1c ti\u1ebfp trong nh\u00f3m h\u00e0nh vi tr\u1ed1n thu\u1ebf t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Ngh\u0129a l\u00e0 c\u01a1 quan thu\u1ebf kh\u00f4ng xem \u0111\u00e2y l\u00e0 sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u01a1n thu\u1ea7n, m\u00e0 x\u00e9t d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 l\u00e0m thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_khoan_4_Dieu_45_Luat_Quan_ly_thue_2025\"><\/span><b>C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh vi vi ph\u1ea1m trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ghi ch\u00e9p, ghi nh\u1eadn trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng k\u00ea khai thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n \u0111\u1ec3 khai thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c, c\u00f3 02 d\u1ea1ng h\u00e0nh vi c\u00f9ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng k\u00ea khai thu\u1ebf<\/b><span style=\"font-weight: 400;\"> khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n \u0111\u1ec3 khai thu\u1ebf (th\u01b0\u1eddng g\u1ecdi l\u00e0 &#8220;xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n gi\u00e1 th\u1ef1c&#8221;).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd chuy\u00ean m\u00f4n:<\/b><span style=\"font-weight: 400;\"> C\u00e2u ch\u1eef \u0111i\u1ec3m c d\u00f9ng li\u00ean t\u1eeb &#8220;v\u00e0&#8221;, t\u1ee9c l\u00e0 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n <\/span><b>\uadf8\ub9ac\uace0<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng k\u00ea khai thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng v\u1eabn k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 doanh thu, ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng b\u1ecb thi\u1ebfu, th\u00ec h\u00e0nh vi \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo nh\u00f3m vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n (tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh b\u00ean d\u01b0\u1edbi), ch\u1ee9 kh\u00f4ng m\u1eb7c nhi\u00ean l\u00e0 tr\u1ed1n thu\u1ebf. V\u00ec v\u1eady, s\u1ed5 k\u1ebf to\u00e1n ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 doanh thu l\u00e0 &#8220;l\u00e1 ch\u1eafn&#8221; \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_tu_bao_nhieu_tien_thi_bi_truy_cuu_trach_nhiem_hinh_su\"><\/span><b>Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb bao nhi\u00eau ti\u1ec1n th\u00ec b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf khi s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng, ho\u1eb7c d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n \u0111\u00e3 c\u00f3 ti\u1ec1n s\u1ef1, ti\u1ec1n \u00e1n theo lu\u1eadt \u0111\u1ecbnh. M\u1ee9c x\u1eed l\u00fd: ph\u1ea1t ti\u1ec1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 01 n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_c_khoan_1_Dieu_200_Bo_luat_Hinh_su_2015_sua_doi_2017\"><\/span><b>\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015 (s\u1eeda \u0111\u1ed5i 2017)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 47 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2017, quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u00e0o th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 100.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300.000.000 \u0111\u1ed3ng ho\u1eb7c d\u01b0\u1edbi 100.000.000 \u0111\u1ed3ng nh\u01b0ng \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 t\u1ed9i n\u00e0y ho\u1eb7c v\u1ec1 m\u1ed9t trong c\u00e1c t\u1ed9i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 188, 189, 190, 191, 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309 v\u00e0 311 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y, ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch m\u00e0 c\u00f2n vi ph\u1ea1m, th\u00ec b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 100.000.000 \u0111\u1ed3ng \u0111\u1ebfn 500.000.000 \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 01 n\u0103m: &#8230; c) Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n; d) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o trong ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n; \u0111) S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n; &#8230;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb \u0111i\u1ec1u lu\u1eadt, h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 khi thu\u1ed9c m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p:<\/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;\"><strong>\uc0ac\ub840<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\uc0c1\ud0dc<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>H\u00ecnh ph\u1ea1t<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e1t ti\u1ec1n t\u1eeb 100 &#8211; 500 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u1eeb 03 th\u00e1ng &#8211; 01 n\u0103m t\u00f9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u1ed1n thu\u1ebf d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf hay m\u1ed9t trong c\u00e1c t\u1ed9i t\u1ea1i \u0110i\u1ec1u 200 vi\u1ec7n d\u1eabn, ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch m\u00e0 c\u00f2n vi ph\u1ea1m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 100 &#8211; 500 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 01 n\u0103m t\u00f9.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung tr\u00ean l\u00e0 khung c\u01a1 b\u1ea3n t\u1ea1i kho\u1ea3n 1. S\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean s\u1ebd b\u1ecb xem x\u00e9t theo c\u00e1c khung t\u0103ng n\u1eb7ng t\u1ea1i c\u00e1c kho\u1ea3n ti\u1ebfp theo c\u1ee7a \u0110i\u1ec1u 200.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_100_trieu_dong_la_tien_thue_tron_khong_phai_gia_tri_hoa_don\"><\/span><b>Ng\u01b0\u1ee1ng 100 tri\u1ec7u \u0111\u1ed3ng l\u00e0 ti\u1ec1n thu\u1ebf tr\u1ed1n, kh\u00f4ng ph\u1ea3i gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p hi\u1ec3u nh\u1ea7m. Con s\u1ed1 100 tri\u1ec7u \u0111\u1ed3ng trong \u0110i\u1ec1u 200 l\u00e0 <\/span><b>s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n m\u00e0 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p b\u00e1n h\u00e0ng ch\u1ecbu thu\u1ebf GTGT 10%, kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng k\u00ea khai doanh thu 1 t\u1ef7 \u0111\u1ed3ng. Ch\u1ec9 ri\u00eang thu\u1ebf GTGT b\u1ecb thi\u1ebfu \u0111\u00e3 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng; ch\u01b0a k\u1ec3 ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ecb thi\u1ebfu t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu nh\u1eadp kh\u00f4ng k\u00ea khai. Nh\u01b0 v\u1eady, doanh thu kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u1edf m\u1ee9c kho\u1ea3ng 1 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 c\u00f3 th\u1ec3 ch\u1ea1m ng\u01b0\u1ee1ng h\u00ecnh s\u1ef1. S\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n th\u1ef1c t\u1ebf do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh theo t\u1eebng h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i tr\u00e1ch nhi\u1ec7m v\u1ec1 thu\u1ebf, vi\u1ec7c c\u1ed1 \u00fd kh\u00f4ng ghi s\u1ed5 c\u00e1c kho\u1ea3n thu c\u00f2n c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t d\u01b0\u1edbi g\u00f3c \u0111\u1ed9<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/toi-vi-pham-ve-quy-dinh-ke-toan\/\"> t\u1ed9i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> n\u1ebfu \u0111\u1ee7 y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh, \u0111\u00e2y l\u00e0 r\u1ee7i ro m\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n \u0111\u00e1nh gi\u00e1 song song.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_hanh_chinh_khi_khong_xuat_hoa_don_tu_nam_2026\"><\/span><b>M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh khi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10221\" aria-describedby=\"caption-attachment-10221\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10221\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-phat-hanh-chinh-khi-khong-xuat-hoa-don-tu-nam-2026.jpg\" alt=\"M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh khi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-phat-hanh-chinh-khi-khong-xuat-hoa-don-tu-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-phat-hanh-chinh-khi-khong-xuat-hoa-don-tu-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-phat-hanh-chinh-khi-khong-xuat-hoa-don-tu-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-phat-hanh-chinh-khi-khong-xuat-hoa-don-tu-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-phat-hanh-chinh-khi-khong-xuat-hoa-don-tu-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10221\" class=\"wp-caption-text\">M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh khi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u h\u00ecnh s\u1ef1, h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n. M\u1ee9c ph\u1ea1t ti\u1ec1n cao nh\u1ea5t l\u00e0 t\u1eeb 60 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng, \u00e1p d\u1ee5ng v\u1edbi t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng l\u1eadp t\u1eeb 50 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_3_Dieu_24_Nghi_dinh_1252020ND-CP_sua_doi_boi_Nghi_dinh_3102025ND-CP\"><\/span><b>Kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n theo s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n kh\u00f4ng l\u1eadp v\u00e0 theo b\u1ea3n ch\u1ea5t giao d\u1ecbch:<\/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 t\u1ed5ng h\u1ee3p m\u1ee9c ph\u1ea1t kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo s\u1ed1 l\u01b0\u1ee3ng v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n kh\u00f4ng l\u1eb7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, cho vay, cho m\u01b0\u1ee3n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 \uc1a1\uc7a5 \ubc88\ud638<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 &#8211; 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacbd\uace0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 02 \u0111\u1ebfn d\u01b0\u1edbi 10 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 &#8211; 10.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 &#8211; 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 10 \u0111\u1ebfn d\u01b0\u1edbi 20 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 &#8211; 30.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 &#8211; 10.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 20 \u0111\u1ebfn d\u01b0\u1edbi 50 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 &#8211; 50.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 &#8211; 10.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 50 \u0111\u1ebfn d\u01b0\u1edbi 100 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 60.000.000 &#8211; 80.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 &#8211; 30.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 100 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 60.000.000 &#8211; 80.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 &#8211; 50.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb 50 \u0111\u1ebfn d\u01b0\u1edbi 100 s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 t\u1eeb 100 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 60 &#8211; 80 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba l\u01b0u \u00fd khi \u00e1p d\u1ee5ng b\u1ea3ng ph\u1ea1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c ph\u1ea1t tr\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. <\/b><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n vi ph\u1ea1m th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n b\u1eb1ng m\u1ed9t n\u1eeda m\u1ee9c ph\u1ea1t t\u1ed5 ch\u1ee9c (theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh<\/b><span style=\"font-weight: 400;\"> l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n (theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00e0ng m\u1eabu, khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 c\u0169ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t cho nh\u00f3m n\u00e0y th\u1ea5p h\u01a1n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n; doanh nghi\u1ec7p n\u00ean n\u1eafm r\u00f5 quy \u0111\u1ecbnh<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-doi-voi-hang-mau\/\"> xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m l\u1eb7p l\u1ea1i theo s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng ph\u1ea1t tr\u00ean x\u1eed l\u00fd vi ph\u1ea1m <\/span><b>v\u1ec1 h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">. N\u1ebfu vi\u1ec7c kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i k\u00e8m kh\u00f4ng k\u00ea khai thu\u1ebf, h\u00e0nh vi chuy\u1ec3n sang nh\u00f3m <\/span><b>tr\u1ed1n thu\u1ebf<\/b><span style=\"font-weight: 400;\"> theo kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 khi \u0111\u1ee7 ng\u01b0\u1ee1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_tinh_huong_khong_xuat_hoa_don_doanh_nghiep_hay_gap_trong_thuc_te\"><\/span><b>Nh\u1eefng t\u00ecnh hu\u1ed1ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p hay g\u1eb7p trong th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn vi ph\u1ea1m kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb \u00fd \u0111\u1ecbnh tr\u1ed1n thu\u1ebf, m\u00e0 t\u1eeb th\u00f3i quen b\u00e1n h\u00e0ng v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n l\u1ecfng l\u1ebbo. 05 t\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y th\u01b0\u1eddng b\u1ecb ph\u00e1t hi\u1ec7n qua \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, sao k\u00ea ng\u00e2n h\u00e0ng v\u00e0 th\u00f4ng tin t\u1eeb b\u00ean mua:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1ch l\u1ebb kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n n\u00ean b\u00ean b\u00e1n kh\u00f4ng l\u1eadp: Vi\u1ec7c kh\u00e1ch kh\u00f4ng y\u00eau c\u1ea7u kh\u00f4ng l\u00e0m m\u1ea5t ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu ti\u1ec1n qua t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p: Doanh thu kh\u00f4ng \u0111i qua t\u00e0i kho\u1ea3n c\u00f4ng ty d\u1ec5 b\u1ecb b\u1ecf s\u00f3t c\u1ea3 h\u00f3a \u0111\u01a1n l\u1eabn s\u1ed5 k\u1ebf to\u00e1n \u2014 \u0111\u00fang hai d\u1ea5u hi\u1ec7u t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n gi\u00e1 thanh to\u00e1n th\u1ef1c t\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a kh\u00e1ch h\u00e0ng: H\u00e0nh vi n\u00e0y \u0111\u01b0\u1ee3c x\u1eed l\u00fd ngang v\u1edbi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ea3 v\u1ec1 thu\u1ebf l\u1eabn h\u00ecnh s\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng bi\u1ebfu t\u1eb7ng, khuy\u1ebfn m\u1ea1i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00ec cho r\u1eb1ng &#8220;kh\u00f4ng c\u00f3 doanh thu&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n tr\u1ec5 so v\u1edbi th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng, d\u1ed3n v\u00e0o cu\u1ed1i k\u1ef3 ho\u1eb7c qu\u00ean h\u1eb3n \u1edf c\u00e1c giao d\u1ecbch nh\u1ecf l\u1ebb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_phong_ngua_rui_ro_khong_xuat_hoa_don_cho_doanh_nghiep\"><\/span><b>C\u00e1ch ph\u00f2ng ng\u1eeba r\u1ee7i ro kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng tr\u1edf th\u00e0nh r\u1ee7i ro h\u00ecnh s\u1ef1, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t \u1edf ba l\u1edbp: h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1edbp h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 &#8220;m\u1ed7i giao d\u1ecbch b\u00e1n ra \u0111\u1ec1u c\u00f3 h\u00f3a \u0111\u01a1n&#8221;, k\u1ec3 c\u1ea3 kh\u00e1ch l\u1ebb v\u00e0 h\u00e0ng bi\u1ebfu t\u1eb7ng, khuy\u1ebfn m\u1ea1i, h\u00e0ng m\u1eabu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1edbp s\u1ed5 s\u00e1ch:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 doanh thu tr\u00ean s\u1ed5, sao k\u00ea ng\u00e2n h\u00e0ng v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp; m\u1ecdi kho\u1ea3n thu ph\u1ea3i v\u1ec1 t\u00e0i kho\u1ea3n doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1edbp t\u1edd khai:<\/b><span style=\"font-weight: 400;\"> R\u00e0 so\u00e1t ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu k\u00ea khai v\u00e0 doanh thu th\u1ef1c t\u1ebf tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai; ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec khai b\u1ed5 sung s\u1edbm, tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p nh\u1ecf ch\u01b0a c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0111\u1ee7 m\u1ea1nh, ph\u01b0\u01a1ng \u00e1n hi\u1ec7u qu\u1ea3 v\u1ec1 chi ph\u00ed l\u00e0<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 chu\u1ea9n h\u00f3a quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n ngay t\u1eeb \u0111\u1ea7u. N\u1ebfu c\u1ea7n m\u1ed9t \u0111\u1ea7u m\u1ed1i x\u1eed l\u00fd tr\u1ecdn quy tr\u00ecnh t\u1eeb h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf,<\/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;\"> gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra.<\/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;\">Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n k\u00e8m kh\u00f4ng k\u00ea khai thu\u1ebf l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf theo kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Khi s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng, ho\u1eb7c d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng \u0111\u00e3 c\u00f3 ti\u1ec1n s\u1ef1, ti\u1ec1n \u00e1n theo lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 01 n\u0103m theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1. D\u01b0\u1edbi ng\u01b0\u1ee1ng \u0111\u00f3, t\u1ed5 ch\u1ee9c v\u1eabn \u0111\u1ed1i m\u1eb7t m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh t\u1edbi 60 &#8211; 80 tri\u1ec7u \u0111\u1ed3ng theo kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec1u \u0111\u00e1ng nh\u1edb nh\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1ee1ng h\u00ecnh s\u1ef1 t\u00ednh tr\u00ean <\/span><b>ti\u1ec1n thu\u1ebf tr\u1ed1n<\/b><span style=\"font-weight: 400;\">, n\u00ean doanh thu kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u1ec9 kho\u1ea3ng 1 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 c\u00f3 th\u1ec3 ch\u1ea1m ng\u01b0\u1ee1ng. Ki\u1ec3m so\u00e1t t\u1eeb kh\u00e2u l\u1eadp h\u00f3a \u0111\u01a1n lu\u00f4n r\u1ebb h\u01a1n x\u1eed l\u00fd h\u1eadu qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ho\u1eb7c chuy\u1ec3n giao to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n cho \u0111\u1ed9i ng\u0169 chuy\u00ean nghi\u1ec7p, 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;\"> c\u1ee7a <\/span>MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c<span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ecdn g\u00f3i ph\u00f9 h\u1ee3p quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_truong_hop_khong_xuat_hoa_don\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_bao_nhieu_tien_thi_bi_truy_cuu_trach_nhiem_hinh_su\"><\/span><b>Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n bao nhi\u00eau ti\u1ec1n th\u00ec b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng, ho\u1eb7c d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, ho\u1eb7c \u0111\u00e3 b\u1ecb k\u1ebft \u00e1n v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf hay c\u00e1c t\u1ed9i t\u1ea1i \u0110i\u1ec1u 200 vi\u1ec7n d\u1eabn m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n t\u00edch (\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_100_trieu_dong_tinh_tren_gia_tri_hoa_don_hay_tien_thue\"><\/span><b>Ng\u01b0\u1ee1ng 100 tri\u1ec7u \u0111\u1ed3ng t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n hay ti\u1ec1n 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 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, kh\u00f4ng ph\u1ea3i t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_hanh_chinh_cao_nhat_khi_khong_xuat_hoa_don_la_bao_nhieu\"><\/span><b>M\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh cao nh\u1ea5t khi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 60 &#8211; 80 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng l\u1eadp t\u1eeb 50 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 (kho\u1ea3n 3 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_ho_kinh_doanh_khong_xuat_hoa_don_bi_phat_the_nao\"><\/span><b>C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t ti\u1ec1n b\u1eb1ng m\u1ed9t n\u1eeda m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng v\u1edbi t\u1ed5 ch\u1ee9c (\u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ghi_gia_tren_hoa_don_thap_hon_gia_thuc_te_co_bi_xu_ly_nhu_khong_xuat_hoa_don_khong\"><\/span><b>Ghi gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n th\u1ea5p h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u00f3 b\u1ecb x\u1eed l\u00fd nh\u01b0 kh\u00f4ng 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. C\u1ea3 kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 \u0111\u1ec1u \u0111\u1eb7t h\u00e0nh vi n\u00e0y c\u00f9ng nh\u00f3m v\u1edbi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_bieu_tang_hang_mau_co_phai_xuat_hoa_don_khong\"><\/span><b>H\u00e0ng bi\u1ebfu t\u1eb7ng, h\u00e0ng m\u1eabu c\u00f3 ph\u1ea3i 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. Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 v\u1eabn b\u1ecb x\u1eed ph\u1ea1t, t\u1eeb c\u1ea3nh c\u00e1o \u0111\u1ebfn 30 &#8211; 50 tri\u1ec7u \u0111\u1ed3ng t\u00f9y s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ec9 l\u00e0 l\u1ed7i th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n. Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf; n\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ea1t ng\u01b0\u1ee1ng lu\u1eadt \u0111\u1ecbnh, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10215","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\/10215","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=10215"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10215\/revisions"}],"predecessor-version":[{"id":10226,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10215\/revisions\/10226"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10223"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}