{"id":10518,"date":"2026-10-21T08:34:50","date_gmt":"2026-10-21T01:34:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10518"},"modified":"2026-10-21T08:34:50","modified_gmt":"2026-10-21T01:34:50","slug":"cong-van-4549-gla-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4549-gla-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 4549\/GLA-QLDN1: Chi nh\u00e1nh b\u00e0n giao h\u00e0ng v\u1ec1 C\u00f4ng ty m\u1eb9 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-4549glaqldn1-ve-hoa-don-chung-tu-voi-mo-hinh-hoat-dong-noi-bo-cua-cong-ty-duoc-huong-dan-t-138104026.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 4549\/GLA-QLDN1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh Gia Lai ban h\u00e0nh ng\u00e0y 08\/09\/2026 \u0111\u00e3 tr\u1ea3 l\u1eddi r\u00f5 m\u1ed9t c\u00e2u h\u1ecfi nhi\u1ec1u k\u1ebf to\u00e1n c\u00f2n l\u00fang t\u00fang: <\/span><span style=\"font-weight: 400;\">Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c b\u00e0n giao s\u1ea3n ph\u1ea9m v\u1ec1 C\u00f4ng ty m\u1eb9 c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u00f4 h\u00ecnh r\u1ea5t ph\u1ed5 bi\u1ebfn, khi chi nh\u00e1nh khai th\u00e1c, s\u1ea3n xu\u1ea5t r\u1ed3i chuy\u1ec3n h\u00e0ng v\u1ec1 c\u00f4ng ty \u0111\u1ec3 b\u00e1n cho kh\u00e1ch h\u00e0ng. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n cho nghi\u1ec7p v\u1ee5 n\u00e0y. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00f3 l\u1ea1i l\u00e0 c\u00e1ch l\u00e0m sai v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft n\u1ed9i dung ch\u00ednh, c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 nh\u1eefng l\u01b0u \u00fd th\u1ef1c t\u1ebf m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 4549\/GLA-QLDN1.<\/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-4549-gla-qldn1\/#Cong_van_4549GLA-QLDN1_la_gi\" >C\u00f4ng v\u0103n 4549\/GLA-QLDN1 l\u00e0 g\u00ec?<\/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-4549-gla-qldn1\/#Can_cu_phap_ly_ma_Cong_van_4549GLA-QLDN1_vien_dan\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 4549\/GLA-QLDN1 vi\u1ec7n d\u1eabn<\/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-4549-gla-qldn1\/#Dieu_84_Bo_luat_Dan_su_2015_ve_chi_nhanh_cua_phap_nhan\" >\u0110i\u1ec1u 84 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 v\u1ec1 chi nh\u00e1nh c\u1ee7a ph\u00e1p nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4549-gla-qldn1\/#Khoan_1_Dieu_44_Luat_Doanh_nghiep_2020\" >Kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Doanh nghi\u1ec7p 2020<\/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\/cong-van-4549-gla-qldn1\/#Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_ve_nguyen_tac_lap_hoa_don\" >Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp 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\/cong-van-4549-gla-qldn1\/#Noi_dung_huong_dan_chinh_cua_Cong_van_4549GLA-QLDN1\" >N\u1ed9i dung h\u01b0\u1edbng d\u1eabn ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 4549\/GLA-QLDN1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4549-gla-qldn1\/#Phan_tich_duoi_goc_nhin_ke_toan_Vi_sao_khong_duoc_xuat_hoa_don\" >Ph\u00e2n t\u00edch d\u01b0\u1edbi g\u00f3c nh\u00ecn k\u1ebf to\u00e1n: V\u00ec sao kh\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4549-gla-qldn1\/#Rui_ro_khi_xuat_hoa_don_sai_so_voi_Cong_van_4549GLA-QLDN1\" >R\u1ee7i ro khi xu\u1ea5t h\u00f3a \u0111\u01a1n sai so v\u1edbi C\u00f4ng v\u0103n 4549\/GLA-QLDN1<\/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\/cong-van-4549-gla-qldn1\/#Luu_y_thuc_te_cho_ke_toan_khi_ap_dung_Cong_van_4549GLA-QLDN1\" >L\u01b0u \u00fd th\u1ef1c t\u1ebf cho k\u1ebf to\u00e1n khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 4549\/GLA-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-4549-gla-qldn1\/#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\/cong-van-4549-gla-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_4549GLA-QLDN1\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 4549\/GLA-QLDN1<\/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-4549-gla-qldn1\/#Chi_nhanh_phu_thuoc_ban_giao_san_pham_ve_Cong_ty_me_co_duoc_xuat_hoa_don_GTGT_khong\" >Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c b\u00e0n giao s\u1ea3n ph\u1ea9m v\u1ec1 C\u00f4ng ty m\u1eb9 c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-4549-gla-qldn1\/#Vi_sao_chi_nhanh_khong_duoc_xem_la_nguoi_ban\" >V\u00ec sao chi nh\u00e1nh kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 ng\u01b0\u1eddi b\u00e1n?<\/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\/cong-van-4549-gla-qldn1\/#Lap_hoa_don_sai_trong_truong_hop_nay_co_bi_phat_khong\" >L\u1eadp h\u00f3a \u0111\u01a1n sai trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_4549GLA-QLDN1_la_gi\"><\/span><b>C\u00f4ng v\u0103n 4549\/GLA-QLDN1 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4549\/GLA-QLDN1 do Thu\u1ebf t\u1ec9nh Gia Lai ban h\u00e0nh ng\u00e0y 08\/09\/2026. C\u00f4ng v\u0103n tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a m\u1ed9t doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n khi chi nh\u00e1nh ph\u1ee5 thu\u1ed9c b\u00e0n giao s\u1ea3n ph\u1ea9m v\u1ec1 C\u00f4ng ty m\u1eb9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 trong c\u00f4ng v\u0103n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ee9ng t\u00ean tr\u00ean Gi\u1ea5y ph\u00e9p khai th\u00e1c kho\u00e1ng s\u1ea3n t\u1ea1i c\u00e1c m\u1ecf \u0111\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty giao kho\u00e1n cho Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n vi\u1ec7c khai th\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e1 khai th\u00e1c \u0111\u01b0\u1ee3c Chi nh\u00e1nh b\u00e0n giao v\u1ec1 C\u00f4ng ty m\u1eb9. C\u00f4ng ty m\u1eb9 ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd v\u00e0 xu\u1ea5t b\u00e1n cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u h\u1ecfi \u0111\u1eb7t ra: Chi nh\u00e1nh c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho C\u00f4ng ty m\u1eb9 \u0111\u1ed1i v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e1 b\u00e0n giao hay kh\u00f4ng? C\u00f4ng v\u0103n 4549\/GLA-QLDN1 tr\u1ea3 l\u1eddi l\u00e0 <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ma_Cong_van_4549GLA-QLDN1_vien_dan\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 4549\/GLA-QLDN1 vi\u1ec7n d\u1eabn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-10523\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-ma-Cong-van-4549_GLA-QLDN1-vien-dan.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 4549\/GLA-QLDN1 vi\u1ec7n d\u1eabn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-ma-Cong-van-4549_GLA-QLDN1-vien-dan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-ma-Cong-van-4549_GLA-QLDN1-vien-dan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-ma-Cong-van-4549_GLA-QLDN1-vien-dan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-ma-Cong-van-4549_GLA-QLDN1-vien-dan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-ma-Cong-van-4549_GLA-QLDN1-vien-dan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn, c\u01a1 quan thu\u1ebf d\u1ef1a v\u00e0o 03 nh\u00f3m quy \u0111\u1ecbnh. K\u1ebf to\u00e1n c\u1ea7n n\u1eafm \u0111\u00fang nguy\u00ean v\u0103n c\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_84_Bo_luat_Dan_su_2015_ve_chi_nhanh_cua_phap_nhan\"><\/span><b>\u0110i\u1ec1u 84 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 v\u1ec1 chi nh\u00e1nh c\u1ee7a ph\u00e1p nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a ph\u00e1p nh\u00e2n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a ph\u00e1p nh\u00e2n, kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh c\u00f3 nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a ph\u00e1p nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 theo \u1ee7y quy\u1ec1n c\u1ee7a ph\u00e1p nh\u00e2n trong ph\u1ea1m vi v\u00e0 th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1p nh\u00e2n c\u00f3 quy\u1ec1n, ngh\u0129a v\u1ee5 d\u00e2n s\u1ef1 ph\u00e1t sinh t\u1eeb giao d\u1ecbch d\u00e2n s\u1ef1 do chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n x\u00e1c l\u1eadp, th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n ch\u00fa \u00fd:<\/b><span style=\"font-weight: 400;\"> \ub098\ubb47\uac00\uc9c0 <\/span><b>kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n<\/b><span style=\"font-weight: 400;\">. M\u1ecdi quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u1ee7a chi nh\u00e1nh \u0111\u1ec1u thu\u1ed9c v\u1ec1 ph\u00e1p nh\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_Dieu_44_Luat_Doanh_nghiep_2020\"><\/span><b>Kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Doanh nghi\u1ec7p 2020<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Doanh nghi\u1ec7p 2020 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Chi nh\u00e1nh l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, c\u00f3 nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 ch\u1ee9c n\u0103ng \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n. Ng\u00e0nh, ngh\u1ec1 kinh doanh c\u1ee7a chi nh\u00e1nh ph\u1ea3i \u0111\u00fang v\u1edbi ng\u00e0nh, ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y kh\u1eb3ng \u0111\u1ecbnh l\u1ea1i: Chi nh\u00e1nh l\u00e0 <\/span><b>\u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/b><span style=\"font-weight: 400;\">, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng c\u1ee7a ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_ve_nguyen_tac_lap_hoa_don\"><\/span><b>Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ud310\ub9e4\uc790\ub294 \uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \ub54c \uad6c\ub9e4\uc790\uc5d0\uac8c \uc804\uc790\uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4(\ud310\ucd09, \uad11\uace0, \uc0d8\ud50c \uc81c\uacf5 \ubaa9\uc801\uc758 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4, \uc99d\uc5ec, \uad50\ud658, \uc9c1\uc6d0 \uc784\uae08 \uc9c0\uae09, \ub0b4\uc218 \uc18c\ube44 \ubaa9\uc801\uc758 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4, \ub300\ucd9c \ub610\ub294 \ucc28\uc785 \ud615\ud0dc\ub85c \uc218\ucd9c\ub418\ub294 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \ud3ec\ud568). \ub610\ud55c, \ubcf8 \uc2dc\ud589\ub839 \uc81c7\uc870\uc5d0 \uaddc\uc815\ub41c \uc804\uc790\uc1a1\uc7a5 \ubc1c\ud589 \uc758\ubb34 \uba74\uc81c \uc0ac\uc720\ub97c \uc81c\uc678\ud558\uace0, \uc7ac\ubb34\ubd80 \uc7a5\uad00\uc774 \uc815\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc804\uc790\uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\">\uc804\uc790\uc1a1\uc7a5\uc740 \ud45c\uc900 \ub370\uc774\ud130 \ud615\uc2dd\uc744 \uc900\uc218\ud574\uc57c \ud558\uba70, \uc138\ubc95, \ud68c\uacc4\ubc95 \ubc0f \ubcf8 \uc2dc\ud589\ub839 \uc81c10\uc870\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uc694\uad6c\ub418\ub294 \ubaa8\ub4e0 \uc815\ubcf4\ub97c \ud3ec\ud568\ud574\uc57c \ud558\uba70, \ubc1c\uc0dd\ud55c \uacbd\uc81c \uac70\ub798\ub97c \uc644\uc804\ud558\uace0 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4. \ud310\ub9e4\uc790\ub294 \ubc1c\ud589\ub41c \uc1a1\uc7a5\uc758 \uc815\ud655\uc131\uc5d0 \ub300\ud574 \ubc95\uc801 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n g\u1eafn v\u1edbi hai y\u1ebfu t\u1ed1: c\u00f3 ho\u1ea1t \u0111\u1ed9ng <\/span><b>b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">, v\u00e0 c\u00f3 <\/span><b>ng\u01b0\u1eddi b\u00e1n &#8211; ng\u01b0\u1eddi mua<\/b><span style=\"font-weight: 400;\">. H\u00f3a \u0111\u01a1n c\u0169ng ph\u1ea3i ph\u1ea3n \u00e1nh <\/span><b>\u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c<\/b><span style=\"font-weight: 400;\"> nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_huong_dan_chinh_cua_Cong_van_4549GLA-QLDN1\"><\/span><b>N\u1ed9i dung h\u01b0\u1edbng d\u1eabn ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 4549\/GLA-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb c\u00e1c c\u0103n c\u1ee9 tr\u00ean, C\u00f4ng v\u0103n 4549\/GLA-QLDN1 \u0111\u01b0a ra hai k\u1ebft lu\u1eadn then ch\u1ed1t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 nh\u1ea5t, b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 l\u00e0 b\u00e0n giao n\u1ed9i b\u1ed9: <\/b><span style=\"font-weight: 400;\">Theo c\u00f4ng v\u0103n, vi\u1ec7c Chi nh\u00e1nh b\u00e0n giao kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e1 khai th\u00e1c v\u1ec1 C\u00f4ng ty ch\u1ec9 l\u00e0 vi\u1ec7c b\u00e0n giao k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, s\u1ea3n ph\u1ea9m khai th\u00e1c trong n\u1ed9i b\u1ed9 c\u00f9ng m\u1ed9t doanh nghi\u1ec7p, l\u00e0 ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee9 hai, kh\u00f4ng ph\u00e1t sinh mua b\u00e1n n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n: <\/b><span style=\"font-weight: 400;\">Chi nh\u00e1nh v\u00e0 C\u00f4ng ty kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a hay cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa hai ch\u1ee7 th\u1ec3 \u0111\u1ed9c l\u1eadp; Do \u0111\u00f3, Chi nh\u00e1nh kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho C\u00f4ng ty \u0111\u1ed1i v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e1 khai th\u00e1c b\u00e0n giao trong tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, theo C\u00f4ng v\u0103n 4549\/GLA-QLDN1, tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh giao h\u00e0ng \u0111\u1ebfn c\u00f4ng ty m\u1eb9 kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a n\u00ean kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_duoi_goc_nhin_ke_toan_Vi_sao_khong_duoc_xuat_hoa_don\"><\/span><b>Ph\u00e2n t\u00edch d\u01b0\u1edbi g\u00f3c nh\u00ecn k\u1ebf to\u00e1n: V\u00ec sao kh\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede g\u00f3c \u0111\u1ed9 nghi\u1ec7p v\u1ee5, k\u1ebft lu\u1eadn c\u1ee7a C\u00f4ng v\u0103n 4549\/GLA-QLDN1 kh\u00e1 nh\u1ea5t qu\u00e1n v\u1edbi logic ph\u00e1p l\u00fd:<\/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<\/b><\/td>\n<td style=\"text-align: center;\"><b>Giao d\u1ecbch mua b\u00e1n th\u00f4ng th\u01b0\u1eddng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi nh\u00e1nh b\u00e0n giao v\u1ec1 c\u00f4ng ty m\u1eb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 ch\u1ee7 th\u1ec3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Hai ch\u1ee7 th\u1ec3 \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ed9t ph\u00e1p nh\u00e2n duy nh\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n c\u1ee7a b\u00ean giao<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng (\u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng, t\u00e0i s\u1ea3n v\u1eabn thu\u1ed9c doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc790\uc5f0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e0n giao k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t n\u1ed9i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n GTGT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n: Khi kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e1 chuy\u1ec3n t\u1eeb chi nh\u00e1nh v\u1ec1 c\u00f4ng ty, quy\u1ec1n s\u1edf h\u1eefu v\u1eabn thu\u1ed9c c\u00f9ng m\u1ed9t ph\u00e1p nh\u00e2n. Doanh thu th\u1eadt s\u1ef1 ch\u1ec9 ph\u00e1t sinh khi C\u00f4ng ty m\u1eb9 xu\u1ea5t b\u00e1n cho kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i. \u0110\u00f3 m\u1edbi l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu chi nh\u00e1nh v\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n GTGT, h\u00f3a \u0111\u01a1n \u0111\u00f3 s\u1ebd ghi nh\u1eadn m\u1ed9t giao d\u1ecbch mua b\u00e1n kh\u00f4ng c\u00f3 th\u1eadt v\u1ec1 b\u1ea3n ch\u1ea5t. Nh\u01b0 v\u1eady l\u00e0 tr\u00e1i nguy\u00ean t\u1eafc t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, v\u1ed1n y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n ph\u1ea3i \u201cph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd ph\u00e2n bi\u1ec7t v\u1edbi \u201cti\u00eau d\u00f9ng n\u1ed9i b\u1ed9\u201d:<\/b><span style=\"font-weight: 400;\"> \uc81c1\uc870 \uc81c4\ud56d <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 254\/2026\/ND-CP<\/a><\/span><\/strong> c\u00f3 li\u1ec7t k\u00ea tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 \u201cti\u00eau d\u00f9ng n\u1ed9i b\u1ed9\u201d v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4549\/GLA-QLDN1, vi\u1ec7c chi nh\u00e1nh b\u00e0n giao s\u1ea3n ph\u1ea9m khai th\u00e1c v\u1ec1 c\u00f4ng ty \u0111\u1ec3 ti\u1ebfp t\u1ee5c xu\u1ea5t b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 <\/span><b>b\u00e0n giao k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t<\/b><span style=\"font-weight: 400;\"> trong m\u1ed9t quy tr\u00ecnh t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t. S\u1ea3n ph\u1ea9m kh\u00f4ng b\u1ecb ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh c\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_xuat_hoa_don_sai_so_voi_Cong_van_4549GLA-QLDN1\"><\/span><b>R\u1ee7i ro khi xu\u1ea5t h\u00f3a \u0111\u01a1n sai so v\u1edbi C\u00f4ng v\u0103n 4549\/GLA-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10522\" aria-describedby=\"caption-attachment-10522\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10522\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-xuat-hoa-don-sai-so-voi-Cong-van-4549_GLA-QLDN1.jpg\" alt=\"R\u1ee7i ro khi xu\u1ea5t h\u00f3a \u0111\u01a1n sai so v\u1edbi C\u00f4ng v\u0103n 4549\/GLA-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-xuat-hoa-don-sai-so-voi-Cong-van-4549_GLA-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-xuat-hoa-don-sai-so-voi-Cong-van-4549_GLA-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-xuat-hoa-don-sai-so-voi-Cong-van-4549_GLA-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-xuat-hoa-don-sai-so-voi-Cong-van-4549_GLA-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-xuat-hoa-don-sai-so-voi-Cong-van-4549_GLA-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10522\" class=\"wp-caption-text\">R\u1ee7i ro khi xu\u1ea5t h\u00f3a \u0111\u01a1n sai so v\u1edbi C\u00f4ng v\u0103n 4549\/GLA-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung t\u1ed5ng h\u1ee3p t\u1eeb C\u00f4ng v\u0103n 4549\/GLA-QLDN1, n\u1ebfu doanh nghi\u1ec7p v\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho nghi\u1ec7p v\u1ee5 b\u00e0n giao n\u1ed9i b\u1ed9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c r\u1ee7i ro sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/b><span style=\"font-weight: 400;\"> v\u1ec1 h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n sai quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, do chi nh\u00e1nh ph\u1ee5 thu\u1ed9c kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 th\u1ec3 \u0111\u1ed9c l\u1eadp v\u00e0 kh\u00f4ng ph\u00e1t sinh mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro gi\u1ea3i tr\u00ecnh d\u00f2ng ti\u1ec1n v\u00e0 thanh tra thu\u1ebf<\/b><span style=\"font-weight: 400;\">, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p FDI. C\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ec3 nghi ng\u1edd giao d\u1ecbch li\u00ean k\u1ebft b\u1ea5t th\u01b0\u1eddng. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>T\u1eeb th\u1ef1c t\u1ebf l\u00e0m ngh\u1ec1, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n n\u1ed9i b\u1ed9 sai b\u1ea3n ch\u1ea5t c\u00f2n l\u00e0m ph\u00ecnh doanh thu v\u00e0 chi ph\u00ed \u0111\u1ea7u v\u00e0o tr\u00ean h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n. S\u1ed1 li\u1ec7u k\u00ea khai v\u00ec th\u1ebf d\u1ec5 l\u1ec7ch so v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u00e2y th\u01b0\u1eddng l\u00e0 \u0111i\u1ec3m c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh khi \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_thuc_te_cho_ke_toan_khi_ap_dung_Cong_van_4549GLA-QLDN1\"><\/span><b>L\u01b0u \u00fd th\u1ef1c t\u1ebf cho k\u1ebf to\u00e1n khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 4549\/GLA-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 4549\/GLA-QLDN1 \u0111\u00fang v\u00e0 an to\u00e0n, k\u1ebf to\u00e1n n\u00ean l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea1m vi \u00e1p d\u1ee5ng: C\u00f4ng v\u0103n tr\u1ea3 l\u1eddi cho m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3: chi nh\u00e1nh ph\u1ee5 thu\u1ed9c khai th\u00e1c \u0111\u00e1 theo giao kho\u00e1n, r\u1ed3i b\u00e0n giao v\u1ec1 C\u00f4ng ty m\u1eb9 \u0111\u1ec3 c\u00f4ng ty xu\u1ea5t b\u00e1n. V\u1edbi m\u00f4 h\u00ecnh t\u01b0\u01a1ng t\u1ef1 (chi nh\u00e1nh s\u1ea3n xu\u1ea5t \u2013 c\u00f4ng ty b\u00e1n h\u00e0ng), doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o. N\u1ebfu t\u00ecnh hu\u1ed1ng c\u00f3 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t, n\u00ean g\u1eedi v\u0103n b\u1ea3n h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay h\u00f3a \u0111\u01a1n b\u1eb1ng ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9: Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb. Doanh nghi\u1ec7p v\u1eabn n\u00ean l\u1eadp \u0111\u1ee7 ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 nh\u01b0 bi\u00ean b\u1ea3n b\u00e0n giao, phi\u1ebfu xu\u1ea5t kho, phi\u1ebfu nh\u1eadp kho \u0111\u1ec3 ch\u1ee9ng minh lu\u1ed3ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 theo d\u00f5i gi\u00e1 th\u00e0nh v\u00e0 h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 l\u1eadp h\u00f3a \u0111\u01a1n khi ph\u00e1t sinh b\u00e1n ra b\u00ean ngo\u00e0i: H\u00f3a \u0111\u01a1n GTGT \u0111\u01b0\u1ee3c l\u1eadp khi C\u00f4ng ty m\u1eb9 b\u00e1n \u0111\u00e1 cho kh\u00e1ch h\u00e0ng. \u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00e2y: N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 t\u1eebng l\u1eadp h\u00f3a \u0111\u01a1n cho nghi\u1ec7p v\u1ee5 b\u00e0n giao n\u1ed9i b\u1ed9, c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i. N\u00ean trao \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p, tr\u00e1nh \u0111\u1ec3 t\u1ed3n \u0111\u1ecdng sai s\u00f3t \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n: Nguy\u00ean t\u1eafc t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1eabn y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n cho nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu ti\u1ec1n, nh\u01b0 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu. B\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 xem th\u00eam h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1<\/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;\">. N\u1ebfu doanh nghi\u1ec7p g\u1eedi m\u1eabu ra n\u01b0\u1edbc ngo\u00e0i, n\u00ean tham kh\u1ea3o th\u00eam c\u00e1ch<\/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\/\"> xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu xu\u1ea5t kh\u1ea9u kh\u00f4ng thu ti\u1ec1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa \u201ckh\u00f4ng thu ti\u1ec1n\u201d v\u00e0 \u201ckh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n\u201d.<\/span><\/li>\n<\/ul>\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 4549\/GLA-QLDN1 \u0111\u00e3 l\u00e0m r\u00f5 m\u1ed9t nghi\u1ec7p v\u1ee5 nhi\u1ec1u doanh nghi\u1ec7p c\u00f2n l\u00fang t\u00fang. Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c b\u00e0n giao s\u1ea3n ph\u1ea9m v\u1ec1 C\u00f4ng ty m\u1eb9 ch\u1ec9 l\u00e0 b\u00e0n giao k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t trong n\u1ed9i b\u1ed9 m\u1ed9t ph\u00e1p nh\u00e2n. Nghi\u1ec7p v\u1ee5 n\u00e0y kh\u00f4ng ph\u00e1t sinh mua b\u00e1n n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n GTGT. K\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, l\u1eadp \u0111\u1ee7 ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9, v\u00e0 ch\u1ec9 xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i. L\u00e0m \u0111\u00fang nh\u01b0 v\u1eady gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t v\u00e0 tr\u00e1nh r\u1ee7i ro khi thanh tra, quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 m\u00f4 h\u00ecnh chi nh\u00e1nh ph\u1ee9c t\u1ea1p, ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n n\u1ed9i b\u1ed9 theo C\u00f4ng v\u0103n 4549\/GLA-QLDN1, h\u00e3y tham kh\u1ea3o<\/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;\">. \u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p c\u1ee7a MAN s\u1ebd h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh nghi\u1ec7p v\u1ee5, chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_4549GLA-QLDN1\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 4549\/GLA-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_phu_thuoc_ban_giao_san_pham_ve_Cong_ty_me_co_duoc_xuat_hoa_don_GTGT_khong\"><\/span><b>Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c b\u00e0n giao s\u1ea3n ph\u1ea9m v\u1ec1 C\u00f4ng ty m\u1eb9 c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 4549\/GLA-QLDN1, trong tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh b\u00e0n giao k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t v\u1ec1 c\u00f4ng ty \u0111\u1ec3 c\u00f4ng ty ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd v\u00e0 xu\u1ea5t b\u00e1n, chi nh\u00e1nh kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n GTGT. L\u00fd do l\u00e0 kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a hay cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa hai ch\u1ee7 th\u1ec3 \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_chi_nhanh_khong_duoc_xem_la_nguoi_ban\"><\/span><b>V\u00ec sao chi nh\u00e1nh kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 ng\u01b0\u1eddi b\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 84 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Doanh nghi\u1ec7p 2020, chi nh\u00e1nh l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n. Ph\u00e1p nh\u00e2n c\u00f3 quy\u1ec1n, ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb giao d\u1ecbch do chi nh\u00e1nh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_hoa_don_sai_trong_truong_hop_nay_co_bi_phat_khong\"><\/span><b>L\u1eadp h\u00f3a \u0111\u01a1n sai trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n sai quy \u0111\u1ecbnh. Doanh nghi\u1ec7p FDI c\u00f2n c\u00f3 th\u1ec3 b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh d\u00f2ng ti\u1ec1n, thanh tra thu\u1ebf li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 4549\/GLA-QLDN1 do Thu\u1ebf t\u1ec9nh Gia Lai ban h\u00e0nh ng\u00e0y 08\/09\/2026 \u0111\u00e3 tr\u1ea3 l\u1eddi r\u00f5 m\u1ed9t c\u00e2u h\u1ecfi nhi\u1ec1u k\u1ebf to\u00e1n c\u00f2n l\u00fang t\u00fang: Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c b\u00e0n giao s\u1ea3n ph\u1ea9m v\u1ec1 C\u00f4ng ty m\u1eb9 c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng? \u0110\u00e2y l\u00e0 m\u00f4 h\u00ecnh r\u1ea5t ph\u1ed5 bi\u1ebfn, khi chi nh\u00e1nh khai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10521,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10518","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\/10518","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=10518"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10518\/revisions"}],"predecessor-version":[{"id":10524,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10518\/revisions\/10524"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10521"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}