{"id":10426,"date":"2026-10-14T16:30:36","date_gmt":"2026-10-14T09:30:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10426"},"modified":"2026-10-14T16:30:36","modified_gmt":"2026-10-14T09:30:36","slug":"cong-van-3520-vlo-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-3520-vlo-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 3520\/VLO-QLDN1: H\u00e0ng h\u00f3a chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u1ea1i xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3520\/VLO-QLDN1 h\u01b0\u1edbng d\u1eabn c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i, hai nghi\u1ec7p v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean nh\u01b0ng c\u0169ng l\u00e0 nh\u00f3m sai s\u00f3t h\u00f3a \u0111\u01a1n ph\u1ed5 bi\u1ebfn nh\u1ea5t khi quy\u1ebft to\u00e1n thu\u1ebf. Ghi \u0111\u01a1n gi\u00e1 b\u1eb1ng 0 \u0111\u1ed3ng, kh\u00f4ng th\u1ec3 hi\u1ec7n kho\u1ea3n chi\u1ebft kh\u1ea5u, hay khuy\u1ebfn m\u1ea1i sai quy \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u ra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u00f3m l\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n n\u1eafm theo C\u00f4ng v\u0103n 3520\/VLO-QLDN1, b\u00e1m s\u00e1t nguy\u00ean v\u0103n c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu.<\/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\/cong-van-3520-vlo-qldn1\/#Tong_quan_Cong_van_3520VLO-QLDN1\" >T\u1ed5ng quan C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/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\/cong-van-3520-vlo-qldn1\/#Xuat_hoa_don_hang_hoa_chiet_khau_thuong_mai_theo_Cong_van\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo C\u00f4ng v\u0103n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-3520-vlo-qldn1\/#Ke_toan_can_luu_y_gi\" >K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-3520-vlo-qldn1\/#Xuat_hoa_don_hang_hoa_khuyen_mai_theo_Cong_van_3520VLO-QLDN1\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i theo C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/a><\/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\/cong-van-3520-vlo-qldn1\/#Ke_khai_thue_GTGT_dau_ra\" >\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c \ubc1c\ud589<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-3520-vlo-qldn1\/#Truong_hop_1_Khuyen_mai_dung_quy_dinh_phap_luat_thuong_mai\" >Tr\u01b0\u1eddng h\u1ee3p 1: Khuy\u1ebfn m\u1ea1i \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-3520-vlo-qldn1\/#Truong_hop_2_Khuyen_mai_khong_dung_quy_dinh_phap_luat_thuong_mai\" >Tr\u01b0\u1eddng h\u1ee3p 2: Khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-3520-vlo-qldn1\/#So_sanh_hai_truong_hop\" >So s\u00e1nh hai tr\u01b0\u1eddng h\u1ee3p<\/a><\/li><\/ul><\/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\/cong-van-3520-vlo-qldn1\/#Ho_so_chung_tu_can_luu_giu_theo_Cong_van_3520VLO-QLDN1\" >H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u gi\u1eef theo C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/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\/cong-van-3520-vlo-qldn1\/#Sai_sot_thuong_gap_khi_ap_dung\" >Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng<\/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\/cong-van-3520-vlo-qldn1\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-3520-vlo-qldn1\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-3520-vlo-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_3520VLO-QLDN1\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-3520-vlo-qldn1\/#Cong_van_3520VLO-QLDN1_do_co_quan_nao_ban_hanh\" >C\u00f4ng v\u0103n 3520\/VLO-QLDN1 do c\u01a1 quan n\u00e0o ban h\u00e0nh?<\/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\/cong-van-3520-vlo-qldn1\/#Co_duoc_ghi_don_gia_bang_0_dong_cho_hang_chiet_khau_thuong_mai_khong\" >C\u00f3 \u0111\u01b0\u1ee3c ghi \u0111\u01a1n gi\u00e1 b\u1eb1ng 0 \u0111\u1ed3ng cho h\u00e0ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-3520-vlo-qldn1\/#Hang_khuyen_mai_co_phai_xuat_hoa_don_khong\" >H\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 ph\u1ea3i 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\/cong-van-3520-vlo-qldn1\/#Thue_GTGT_dau_vao_cua_hang_khuyen_mai_co_duoc_khau_tru_khong\" >Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_Cong_van_3520VLO-QLDN1\"><\/span><b>T\u1ed5ng quan C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3520\/VLO-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf t\u1ec9nh V\u0129nh Long, tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf GTGT v\u1edbi h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh th\u00f4ng tin c\u1ee7a C\u00f4ng v\u0103n:<\/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\u00f3m t\u1eaft s\u01a1 l\u01b0\u1ee3c th\u00f4ng tin c\u1ee7a C\u00f4ng v\u0103n 3520\/VLO-QLDN1.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc815\ubcf4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\ubd80 \uc0ac\ud56d<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc22b\uc790<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3520\/VLO-QLDN1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc1c\ud589 \uae30\uad00<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ec9nh V\u0129nh Long<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc1c\ud589\uc77c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13\/10\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u1ea1i; k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 3520\/VLO-QLDN1 d\u1eabn chi\u1ebfu g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111 kho\u1ea3n 5 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo<\/span> <span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP<\/span><span style=\"font-weight: 400;\"> \u2013 c\u00e1ch th\u1ec3 hi\u1ec7n chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 14<\/span> <span style=\"font-weight: 400;\">\ubc95\ub839 181\/2025\/ND-CP<\/span><span style=\"font-weight: 400;\"> \u2013 gi\u00e1 t\u00ednh thu\u1ebf GTGT v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng v\u00e0 h\u00e0ng c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10<\/span> <span style=\"font-weight: 400;\">\ud68c\ub78c 91\/2026\/TT-BTC<\/span><span style=\"font-weight: 400;\"> \u2013 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebft kh\u1ea5u qua nhi\u1ec1u l\u1ea7n mua.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 t\u00e0i li\u1ec7u tham chi\u1ebfu th\u1ef1c t\u1ebf \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_hang_hoa_chiet_khau_thuong_mai_theo_Cong_van\"><\/span><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo C\u00f4ng v\u0103n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10428\" aria-describedby=\"caption-attachment-10428\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10428\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xuat-hoa-don-hang-hoa-chiet-khau-va-khuyen-mai-theo-Cong-van-3520_VLO-QLDN1.jpg\" alt=\"Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a chi\u1ebft kh\u1ea5u v\u00e0 khuy\u1ebfn m\u1ea1i theo C\u00f4ng v\u0103n 3520\/VLO-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xuat-hoa-don-hang-hoa-chiet-khau-va-khuyen-mai-theo-Cong-van-3520_VLO-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xuat-hoa-don-hang-hoa-chiet-khau-va-khuyen-mai-theo-Cong-van-3520_VLO-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xuat-hoa-don-hang-hoa-chiet-khau-va-khuyen-mai-theo-Cong-van-3520_VLO-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xuat-hoa-don-hang-hoa-chiet-khau-va-khuyen-mai-theo-Cong-van-3520_VLO-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Xuat-hoa-don-hang-hoa-chiet-khau-va-khuyen-mai-theo-Cong-van-3520_VLO-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10428\" class=\"wp-caption-text\">Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a chi\u1ebft kh\u1ea5u v\u00e0 khuy\u1ebfn m\u1ea1i theo C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 3520\/VLO-QLDN1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n, kh\u00f4ng ghi \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n b\u1eb1ng 0 \u0111\u1ed3ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 5 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Theo \u0111\u00f3, gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ch\u01b0a c\u00f3 thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Tr\u01b0\u1eddng h\u1ee3p chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 \u0111\u1ea1t \u0111\u01b0\u1ee3c qua nhi\u1ec1u l\u1ea7n mua th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau ho\u1eb7c \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_can_luu_y_gi\"><\/span><b>K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb h\u01b0\u1edbng d\u1eabn tr\u00ean, c\u00f3 03 \u0111i\u1ec3m then ch\u1ed1t khi l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n.<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng ghi \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n b\u1eb1ng 0 \u0111\u1ed3ng cho ph\u1ea7n h\u00e0ng \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u, ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/b><span style=\"font-weight: 400;\"> Thu\u1ebf GTGT \u0111\u1ea7u ra t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb sau chi\u1ebft kh\u1ea5u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi\u1ebft kh\u1ea5u qua nhi\u1ec1u l\u1ea7n mua<\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi chi\u1ebft kh\u1ea5u qua nhi\u1ec1u l\u1ea7n mua \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo m\u1ed9t trong hai c\u00e1ch sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau, v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty A b\u00e1n 100 th\u00f9ng h\u00e0ng, \u0111\u01a1n gi\u00e1 500.000 \u0111\u1ed3ng, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5%. H\u00f3a \u0111\u01a1n ghi ti\u1ec1n h\u00e0ng 50.000.000 \u0111\u1ed3ng, d\u00f2ng chi\u1ebft kh\u1ea5u 2.500.000 \u0111\u1ed3ng. Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 47.500.000 \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_hang_hoa_khuyen_mai_theo_Cong_van_3520VLO-QLDN1\"><\/span><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i theo C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, C\u00f4ng v\u0103n 3520\/VLO-QLDN1 h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 5 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; theo \u0111\u00f3, gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a m\u1eb7t h\u00e0ng khuy\u1ebfn m\u1ea1i b\u1eb1ng 0.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft l\u00e0 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i ph\u1ea3i \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i. Khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00e0y, h\u00e0ng khuy\u1ebfn m\u1ea1i v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n khuy\u1ebfn m\u1ea1i, nh\u01b0ng gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3 b\u1eb1ng 0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c &#8220;b\u1ecf qua&#8221; vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 t\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 th\u1ec3 hi\u1ec7n r\u00f5 \u0111\u00e2y l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u1ec3 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c xu\u1ea5t kho khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc t\u01b0\u01a1ng t\u1ef1 c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho m\u1ee5c \u0111\u00edch qu\u1ea3ng b\u00e1 s\u1ea3n ph\u1ea9m. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn<\/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 ph\u00e2n bi\u1ec7t r\u00f5 hai nghi\u1ec7p v\u1ee5 n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_dau_ra\"><\/span><b>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc11c \ubc1c\ud589<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3520\/VLO-QLDN1 ph\u00e2n bi\u1ec7t r\u00f5 hai tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i v\u1edbi c\u00e1ch k\u00ea khai thu\u1ebf kh\u00e1c nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Khuyen_mai_dung_quy_dinh_phap_luat_thuong_mai\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Khuy\u1ebfn m\u1ea1i \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP: C\u00f4ng ty th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0 v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u00e1t sinh b\u1eb1ng 0. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a (mua ngo\u00e0i ho\u1eb7c t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Khuyen_mai_khong_dung_quy_dinh_phap_luat_thuong_mai\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 h\u00e0ng h\u00f3a bi\u1ebfu, t\u1eb7ng, cho quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn m\u1ea1i).<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_hai_truong_hop\"><\/span><b>So s\u00e1nh hai tr\u01b0\u1eddng h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 d\u1ec5 d\u00e0ng so s\u00e1nh v\u00e0 \u0111\u1ed1i chi\u1ebfu, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh gi\u1eefa 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;\"><b>\uae30\uc900\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Khuy\u1ebfn m\u1ea1i \u0111\u00fang quy \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i<\/b><\/td>\n<td style=\"text-align: center;\"><b>Khuy\u1ebfn mai kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i<\/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;\">\ubc95\ub839 181\/2025\/ND-CP \uc81c6\uc870 \uc81c2\ud56d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ubc95\ub839 181\/2025\/ND-CP \uc81c6\uc870 \uc81c1\ud56d<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \uac00\uaca9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0\uacfc \uac19\uc74c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u01b0 h\u00e0ng h\u00f3a, bi\u1ebfu, t\u1eb7ng, cho: gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ucd9c\ub825 \ubd80\uac00\uac00\uce58\uc138<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0\uacfc \uac19\uc74c\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e1t sinh theo gi\u00e1 t\u00ednh thu\u1ebf n\u00eau tr\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n kh\u00f4ng n\u00eau ri\u00eang<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\ud575\uc2ec \uc694\uc810:<\/b><span style=\"font-weight: 400;\"> R\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf h\u00f3a \u0111\u01a1n m\u00e0 \u1edf <\/span><b>t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/b><span style=\"font-weight: 400;\">. N\u1ebfu ch\u01b0\u01a1ng tr\u00ecnh sai quy \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0 h\u00e0ng bi\u1ebfu, t\u1eb7ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_chung_tu_can_luu_giu_theo_Cong_van_3520VLO-QLDN1\"><\/span><b>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u gi\u1eef theo C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10429\" aria-describedby=\"caption-attachment-10429\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10429\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-can-luu-giu-theo-Cong-van-3520_VLO-QLDN1.jpg\" alt=\"H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u gi\u1eef theo C\u00f4ng v\u0103n 3520\/VLO-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-can-luu-giu-theo-Cong-van-3520_VLO-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-can-luu-giu-theo-Cong-van-3520_VLO-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-can-luu-giu-theo-Cong-van-3520_VLO-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-can-luu-giu-theo-Cong-van-3520_VLO-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Ho-so-chung-tu-can-luu-giu-theo-Cong-van-3520_VLO-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10429\" class=\"wp-caption-text\">H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u gi\u1eef theo C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 h\u1ed3 s\u01a1, C\u00f4ng v\u0103n 3520\/VLO-QLDN1 n\u00eau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i C\u00f4ng ty c\u1ea7n l\u1eadp v\u00e0 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i; l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, b\u1ed9 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n n\u00ean chu\u1ea9n b\u1ecb th\u01b0\u1eddng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i (quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o, v\u0103n b\u1ea3n li\u00ean quan).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c ho\u1eb7c ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng th\u1ec3 hi\u1ec7n \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 b\u1ea3ng k\u00ea (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t kho, bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh chi\u1ebft kh\u1ea5u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 l\u00e0 b\u1eb1ng ch\u1ee9ng quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0 v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_thuong_gap_khi_ap_dung\"><\/span><b>Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y k\u1ebf to\u00e1n th\u01b0\u1eddng m\u1eafc c\u00e1c l\u1ed7i sau khi x\u1eed l\u00fd chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u1ea1i:<\/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>\uc624\ub958<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u01b0\u1edbng x\u1eed l\u00fd \u0111\u00fang theo C\u00f4ng v\u0103n<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n b\u1eb1ng 0 cho h\u00e0ng chi\u1ebft kh\u1ea5u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ednh thu\u1ebf GTGT tr\u00ean gi\u00e1 tr\u01b0\u1edbc chi\u1ebft kh\u1ea5u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u, ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111i\u1ec1u ch\u1ec9nh v\u01b0\u1ee3t gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n l\u1ea7n mua cu\u1ed1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o kh\u00f4ng v\u01b0\u1ee3t, ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n khuy\u1ebfn m\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Khuy\u1ebfn m\u00e3i kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i nh\u01b0ng k\u00ea khai gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ednh gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 h\u00e0ng bi\u1ebfu, t\u1eb7ng, cho<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t nghi\u1ec7p v\u1ee5 d\u1ec5 nh\u1ea7m l\u1eabn kh\u00e1c l\u00e0 h\u00e0ng m\u1eabu g\u1eedi cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf khuy\u1ebfn m\u1ea1i, tham kh\u1ea3o b\u00e0i vi\u1ebft <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-doi-voi-hang-mau-xuat-khau-khong-thu-tien\/\">h\u00e0ng m\u1eabu xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng sai.<\/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;\">C\u00f4ng v\u0103n 3520\/VLO-QLDN1 l\u00e0m r\u00f5 ba nguy\u00ean t\u1eafc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n r\u00f5 chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 t\u00ednh thu\u1ebf GTGT;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t ngay c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh b\u00e1n h\u00e0ng \u0111ang tri\u1ec3n khai \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu thu\u1ebf khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch ho\u1eb7c mu\u1ed1n gi\u1ea3m r\u1ee7i ro sai s\u00f3t h\u00f3a \u0111\u01a1n,<\/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;\"> c\u1ee7a MAN s\u1ebd h\u1ed7 tr\u1ee3 l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u1ea1i \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/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<p style=\"text-align: justify;\"><b>\ucc38\uace0\ubb38\ud5cc<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/cdn.thuvienphapluat.vn\/\/uploads\/Hoidapphapluat\/2026\/MDV\/thang-10\/13-10\/cv-3520.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/span><\/strong><\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=E=pFek1EZzTn&amp;mode=\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\ubc95\ub839 254\/2026\/ND-CP<\/span><\/strong><\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=A=pRMk1USTTm&amp;mode=09dsbGRWOHhOQTWk\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 181\/2025\/ND-CP<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=g=prNU1UVXTm&amp;mode=09dsbGRWOHhNQTWk\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 91\/2026\/TT-BTC<\/a><\/span><\/strong><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_3520VLO-QLDN1\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 3520\/VLO-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_3520VLO-QLDN1_do_co_quan_nao_ban_hanh\"><\/span><b>C\u00f4ng v\u0103n 3520\/VLO-QLDN1 do c\u01a1 quan n\u00e0o ban h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3520\/VLO-QLDN1 do Thu\u1ebf t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 13\/10\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_duoc_ghi_don_gia_bang_0_dong_cho_hang_chiet_khau_thuong_mai_khong\"><\/span><b>C\u00f3 \u0111\u01b0\u1ee3c ghi \u0111\u01a1n gi\u00e1 b\u1eb1ng 0 \u0111\u1ed3ng cho h\u00e0ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo C\u00f4ng v\u0103n 3520\/VLO-QLDN1, ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n, kh\u00f4ng ghi \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n b\u1eb1ng 0 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_khuyen_mai_co_phai_xuat_hoa_don_khong\"><\/span><b>H\u00e0ng khuy\u1ebfn m\u1ea1i 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. H\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n khuy\u1ebfn m\u1ea1i; n\u1ebfu khuy\u1ebfn m\u1ea1i \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT b\u1eb1ng 0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_cua_hang_khuyen_mai_co_duoc_khau_tru_khong\"><\/span><b>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb n\u1ebfu h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 3520\/VLO-QLDN1 h\u01b0\u1edbng d\u1eabn c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i, hai nghi\u1ec7p v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean nh\u01b0ng c\u0169ng l\u00e0 nh\u00f3m sai s\u00f3t h\u00f3a \u0111\u01a1n ph\u1ed5 bi\u1ebfn nh\u1ea5t khi quy\u1ebft to\u00e1n thu\u1ebf. Ghi \u0111\u01a1n gi\u00e1 b\u1eb1ng 0 \u0111\u1ed3ng, kh\u00f4ng th\u1ec3 hi\u1ec7n kho\u1ea3n chi\u1ebft kh\u1ea5u, hay khuy\u1ebfn [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10426","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\/10426","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=10426"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10426\/revisions"}],"predecessor-version":[{"id":10430,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10426\/revisions\/10430"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10427"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}