{"id":148,"date":"2025-05-09T15:33:50","date_gmt":"2025-05-09T08:33:50","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=68"},"modified":"2025-05-09T15:33:50","modified_gmt":"2025-05-09T08:33:50","slug":"tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/","title":{"rendered":"2025\ub144 6\uc6d4 1\uc77c\ubd80\ud130: \uc5b4\ub5a4 \uc0ac\uc5c5\uc790\uac00 \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\uae4c?"},"content":{"rendered":"<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\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Dinh_nghia_hoa_don_cho_ho_kinh_doanh\" >\uc0ac\uc5c5\uccb4 \uac00\uad6c\uc758 \uc1a1\uc7a5 \uc815\uc758<\/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\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Quy_dinh_phap_ly_ve_hoa_don_dien_tu_cho_ho_kinh_doanh\" >\uc0ac\uc5c5\uccb4\ub97c \uc704\ud55c \uc804\uc790 \uc1a1\uc7a5\uc5d0 \ub300\ud55c \ubc95\uc801 \uaddc\uc815<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Cac_truong_hop_phai_lap_hoa_don_dien_tu_bang_may_tinh_tien_tu_01062025\" >\uae08\uc804\ub4f1\ub85d\uae30\ub97c \uc774\uc6a9\ud558\uc5ec \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub294 \uacbd\uc6b0(2025\ub144 6\uc6d4 1\uc77c\ubd80\ud130)<\/a><\/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\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Loi_ich_cua_hoa_don_dien_tu_doi_voi_ho_kinh_doanh\" >\uae30\uc5c5 \uac00\uacc4\ub97c \uc704\ud55c \uc804\uc790 \uc1a1\uc7a5\uc758 \uc774\uc810<\/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\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Huong_dan_thuc_hien_hoa_don_dien_tu_cho_ho_kinh_doanh\" >\uc0ac\uc5c5\uccb4 \uac00\uad6c\ub97c \uc704\ud55c \uc804\uc790 \uc1a1\uc7a5 \uad6c\ud604 \uc9c0\uce68<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-1-6-2025-ca-nhan-kinh-doanh-nao-phai-xuat-hoa-don-dien-tu-tu-may-tinh-tien\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"ftoc-heading-1\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Dinh_nghia_hoa_don_cho_ho_kinh_doanh\"><\/span><b>\uc0ac\uc5c5\uccb4 \uac00\uad6c\uc758 \uc1a1\uc7a5 \uc815\uc758<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc0ac\uc5c5 \uac00\uacc4\ub294 \uac1c\uc778 \ub610\ub294 \uac00\uacc4\uac00 \uc124\ub9bd\ud55c \uc0ac\uc5c5\uccb4\ub85c, \ubaa8\ub4e0 \uc790\uc0b0\uc5d0 \ub300\ud55c \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4. \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \uc0ac\uc5c5 \uac00\uacc4\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uc1a1\uc7a5\uc740 \uc77c\ubc18\uc801\uc73c\ub85c\u00a0<b>\uc0c1\ud488 \ud310\ub9e4 \ubc0f \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5d0 \ub300\ud55c \uc1a1\uc7a5<\/b>\u00a0(\ubcc4\ub3c4 \ubd80\uac00\uac00\uce58\uc138 \uc81c\uc678) \ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5 \ub300\uc2e0. \ubd80\uac00\uac00\uce58\uc138\ubc95\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud558\uac8c \uc815\uc758\ud569\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5\uc740 \uacf5\uc81c \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc138\uae08\uc744 \uc2e0\uace0\ud558\ub294 \uc870\uc9c1 \ubc0f \uac1c\uc778\uc5d0\uac8c\ub9cc \uc801\uc6a9\ub418\uba70, \uc0ac\uc5c5\uccb4\ub294 \uc774 \ubc94\uc8fc\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.\u00a0<b>\ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5\uc740 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/b>\ubd80\uac00\uac00\uce58\uc138(VAT) \uc815\ubcf4\ub294 \uc0ac\uc5c5\uccb4\uc758 \ud310\ub9e4 \uc1a1\uc7a5\uc5d0 \ubcc4\ub3c4\ub85c \uae30\uc7ac\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\ubcc4\ub3c4\uc758 \ubd80\uac00\uac00\uce58\uc138 \uc5c6\uc74c).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-69\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-dinh-phap-ly-ve-hoa-don-dien-tu-cho-ho-kinh-doanh.png\" alt=\"\" width=\"768\" height=\"576\" \/><\/p>\n<p>\ub514\uc9c0\ud138 \uc804\ud658 \uc2dc\ub300\uc5d0\u00a0<b>\uae30\uc5c5 \uac00\uacc4\ub97c \uc704\ud55c \uc804\uc790 \uc1a1\uc7a5<\/b>\u00a0\uc0ac\uc5c5\uccb4\uc758 \ud310\ub9e4 \uac70\ub798\ub97c \uae30\ub85d\ud558\ub294 \uc804\uc790 \ubb38\uc11c\uc785\ub2c8\ub2e4. \uc774 \uc1a1\uc7a5\uc740 \uc138\ubb34 \ub2f9\uad6d\uc758 \ucf54\ub4dc\ub97c \ud3ec\ud568\ud560 \uc218\ub3c4 \uc788\uace0(\uc804\uc790 \uc11c\uba85 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub370\uc774\ud130\ub97c \uc804\uc1a1\ud560 \uacbd\uc6b0), \uae08\uc804 \ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \uc1a1\uc7a5\uc77c \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4(\ub514\uc9c0\ud138 \uc11c\uba85\uc740 \ud544\uc694 \uc5c6\uc9c0\ub9cc \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub370\uc774\ud130\ub97c \uc5f0\uacb0\ud574\uc57c \ud568). \uc774\uc804\uc5d0\ub294 \uc804\ud658\ud558\uc9c0 \uc54a\uc73c\uba74 \uc0ac\uc5c5\uccb4\uac00 \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c \uc778\uc1c4\ud55c \uc885\uc774 \uc1a1\uc7a5\uc744 \uad6c\ub9e4\ud558\uc5ec \uc2e0\uace0\ud574\uc57c \ud588\uc9c0\ub9cc, \uc774\uc81c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\ub294 \uc804\uc790 \uc1a1\uc7a5\uc73c\ub85c \uc804\ud658\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uac04\ub2e8\ud788 \ub9d0\ud574\uc11c,\u00a0<b>\uc0ac\uc5c5 \uc1a1\uc7a5<\/b>\u00a0\uac00\uacc4\uac00 \ubc1c\ud589\ud558\ub294 \uc7ac\ud654\/\uc6a9\uc5ed \ud310\ub9e4 \uc601\uc218\uc99d(\ubcc4\ub3c4\uc758 \uc138\uae08\uc774 \ubd80\uacfc\ub418\uc9c0 \uc54a\ub294 \ud310\ub9e4 \ud615\ud0dc)\uc785\ub2c8\ub2e4. \ud604\uc7ac \uc815\ubd80\ub294 \ud3b8\ub9ac\ud55c \uad00\ub9ac \ubc0f \uc815\ubcf4 \uc870\ud68c\ub97c \uc704\ud574 \uc774 \uc601\uc218\uc99d\uc744 \uc804\uc790 \ud615\ud0dc\ub85c \ubc1c\ud589\ud558\uace0 \ub370\uc774\ud130 \uc720\uc2e4 \uc704\ud5d8\uc744 \uc904\uc774\ub294 \uac83\uc744 \uc7a5\ub824\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2 id=\"ftoc-heading-2\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_ve_hoa_don_dien_tu_cho_ho_kinh_doanh\"><\/span><b>\uc0ac\uc5c5\uccb4\ub97c \uc704\ud55c \uc804\uc790 \uc1a1\uc7a5\uc5d0 \ub300\ud55c \ubc95\uc801 \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ubc95\ub839 123\/2020\/ND-CP \ubc0f \uc2dc\ud589\uaddc\uce59 78\/2021\/TT-BTC\ub294 \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uad00\ub9ac \ubc0f \uc0ac\uc6a9\uc744 \uaddc\uc815\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c 2022\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uc640 \uac1c\uc778 \uc0ac\uc5c5\uccb4\ub294 \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 \uc2dc\ud589\uaddc\uce59 78\/2021(\uc81c6\uc870)\uc740 \uc0ac\uc5c5\uccb4\uac00 \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc0ac\uc6a9\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\ub97c \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li aria-level=\"1\">\uae30\uc5c5 \uac00\uad6c, \uac1c\uc778 \uc0ac\uc5c5\uccb4\u00a0<b>\uc2e0\uace0\ubc29\ubc95\uc73c\ub85c \uc138\uae08 \ub0a9\ubd80<\/b>\u00a0(\uace0\uc815\uc138\uc728 \uc801\uc6a9) \uc804\uc790 \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li aria-level=\"1\">\uae30\uc5c5 \uac00\uad6c, \uac1c\uc778 \uc0ac\uc5c5\uccb4\u00a0<b>\uc77c\uc2dc\ubd88 \ubc29\uc2dd\uc73c\ub85c \uc138\uae08\uc744 \ub0a9\ubd80\ud558\ub2e4<\/b>\u00a0\uc1a1\uc7a5 \ubc1c\uae09 \uc694\uccad\uc774 \uc788\ub294 \uacbd\uc6b0 \uc138\ubb34 \ub2f9\uad6d\uc740 \uac01 \ubc1c\uc0dd \uac74\uc5d0 \ub300\ud574 \uc18c\ub9e4 \uc804\uc790 \uc1a1\uc7a5(\ud310\ub9e4 \uc720\ud615)\uc744 \ubc1c\uae09\ud569\ub2c8\ub2e4.<\/li>\n<li aria-level=\"1\">\uae30\uc5c5 \uac00\uad6c, \uac1c\uc778 \uc0ac\uc5c5\uccb4\u00a0<b>\uac01 \ubc1c\uc0dd\uc5d0 \ub300\ud55c \uc138\uae08 \uc2e0\uace0<\/b>\u00a0\uc1a1\uc7a5\uc774 \ud544\uc694\ud55c \uacbd\uc6b0, \ub9e4\ubc88 \uc804\uc790 \uc1a1\uc7a5\uc774 \ubc1c\ud589\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\ub610\ud55c, \uc0ac\ud68c\uacbd\uc81c\uc801\uc73c\ub85c \uc5b4\ub824\uc6b4 \uc9c0\uc5ed\uc758 \uc0ac\uc5c5 \uac00\uad6c\ub294 \uae30\uc220 \uc778\ud504\ub77c\uac00 \uc5c6\uac70\ub098 \uc138\ubb34 \ub2f9\uad6d\uacfc \uc804\uc790 \uac70\ub798\ub97c \ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0 2022\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ucd5c\ub300 12\uac1c\uc6d4 \ub3d9\uc548 \uc804\uc790 \uc1a1\uc7a5 \uc0ac\uc6a9\uc744 \uc5f0\uae30\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ubc95\ub839 70\/2025(2025\ub144 6\uc6d4 1\uc77c)\ub294 \ub2e4\uc74c \uaddc\uc815\uc744 \ubcf4\uc644\ud569\ub2c8\ub2e4.\u00a0<b>\uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc1a1\uc7a5<\/b>\uc774\uc5d0 \ub530\ub77c \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c \uc0ac\uc6a9 \uc758\ubb34 \ub300\uc0c1\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5 \uac00\uad6c, \uc5f0\ub9e4\ucd9c 10\uc5b5 \ub3d9(VND) \uc774\uc0c1\uc758 \uc0ac\uc5c5\uc790, \uc18c\ub9e4\uc5c5(\uc1fc\ud551\ubab0, \uc288\ud37c\ub9c8\ucf13, \uc0c1\uc810), \uc678\uc2dd\uc5c5(\ub808\uc2a4\ud1a0\ub791, \ud638\ud154), \uc5ec\uac1d \uc6b4\uc1a1, \ub3c4\ub85c\uad50\ud1b5 \uc9c0\uc6d0 \uc11c\ube44\uc2a4, \uc624\ub77d(\uc601\ud654 \uc0c1\uc601), \uae30\ud0c0 \uac1c\uc778 \uc11c\ube44\uc2a4(\uc0b4\ub871, \uc2a4\ud30c, \ud5ec\uc2a4\uc7a5 \ub4f1). \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc138\ubb34 \ub2f9\uad6d\uacfc \ub370\uc774\ud130 \uc5f0\uacb0\uc774 \uac00\ub2a5\ud55c \uae30\uae30\uc5d0\uc11c \uc778\uc1c4\ud574\uc57c \ud558\uba70, \ub514\uc9c0\ud138 \uc11c\uba85\uc774 \ud544\uc694\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \uc138\ubb34 \uc190\uc2e4\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p>\uac04\ub2e8\ud788 \ub9d0\ud574\uc11c \uc694\uc998\uc740\u00a0<b>\ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\ub294 \uc804\uc790 \uc1a1\uc7a5\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b>\uc5f0\uc18c\ub4dd 10\uc5b5 \ub3d9(VND) \uc774\uc0c1\uc774\uac70\ub098 \uc704\uc5d0 \uc5b8\uae09\ub41c \uc0b0\uc5c5 \ubd84\uc57c\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud558\ub294 \uc0ac\uc5c5\uccb4\ub294 2025\ub144 6\uc6d4 1\uc77c\ubd80\ud130 \uc138\uae08\uacfc \uc5f0\uacc4\ub41c \uae08\uc804\ub4f1\ub85d\uae30\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uaddc\uc815\uc740 \uc0ac\uc5c5\uccb4\uac00 \uc138\uae08\uc744 \ub354 \uc815\ud655\ud558\uac8c \uc2e0\uace0\ud558\uace0 \uc11c\ub958 \uc791\uc5c5\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h2 id=\"ftoc-heading-3\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_phai_lap_hoa_don_dien_tu_bang_may_tinh_tien_tu_01062025\"><\/span><b>\uae08\uc804\ub4f1\ub85d\uae30\ub97c \uc774\uc6a9\ud558\uc5ec \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud558\ub294 \uacbd\uc6b0(2025\ub144 6\uc6d4 1\uc77c\ubd80\ud130)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/luatvietnam.net\/vn\/cac-truong-hop-ca-nhan-kinh-doanh-phai-lap-hddt-bang-may-tinh-tien-ke-tu-1-6-2025-vbpl135531.html\" target=\"_blank\" rel=\"nofollow noopener\">\ubc95\ub839 70\/2025\uc5d0 \ub530\ub77c<\/a>\u00a0\uc138\ubb34 \ub2f9\uad6d\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c 2025\ub144 6\uc6d4 1\uc77c\ubd80\ud130 \ub2e4\uc74c \uadf8\ub8f9\uc5d0 \uc18d\ud558\ub294 \uc0ac\uc5c5 \uac00\uad6c\uc640 \uac1c\uc778\uc740 \uae08\uc804 \ub4f1\ub85d\uae30\uc5d0\uc11c \uc804\uc790 \uc1a1\uc7a5\uc744 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li aria-level=\"1\"><b>\uc5f0\uac04 10\uc5b5 VND \uc774\uc0c1\uc758 \uc218\uc775<\/b>.<\/li>\n<li aria-level=\"1\"><b>\uc9c1\uc811 \uc18c\ub9e4<\/b>\u00a0(\uc1fc\ud551\ubab0, \uc288\ud37c\ub9c8\ucf13, \uc18c\ub9e4\uc810; \uc790\ub3d9\ucc28, \uc624\ud1a0\ubc14\uc774, \ubaa8\ud130\ubc14\uc774\ud06c \ubc0f \uae30\ud0c0 \uc790\ub3d9\ucc28 \uc81c\uc678).<\/li>\n<li aria-level=\"1\"><b>\uc2dd\ud488, \ub808\uc2a4\ud1a0\ub791, \ud638\ud154 \uc0b0\uc5c5<\/b>: \uc74c\uc2dd \uc11c\ube44\uc2a4 \uc0ac\uc5c5, \ub808\uc2a4\ud1a0\ub791, \ud638\ud154.<\/li>\n<li aria-level=\"1\"><b>\uad50\ud1b5 \ubc0f \uc5d4\ud130\ud14c\uc778\uba3c\ud2b8<\/b>: \uc2b9\uac1d \uc6b4\uc1a1 \uc11c\ube44\uc2a4, \ub3c4\ub85c \uc6b4\uc1a1 \uc9c0\uc6d0 \uc11c\ube44\uc2a4, \uc608\uc220 \ubc0f \uc5d4\ud130\ud14c\uc778\uba3c\ud2b8 \uc11c\ube44\uc2a4(\uc608: \uc601\ud654).<\/li>\n<li aria-level=\"1\"><b>\uae30\ud0c0 \uac1c\uc778 \uc11c\ube44\uc2a4<\/b>: \uacbd\uc81c \ubd80\ubb38 \ubd84\ub958\uc5d0 \ub530\ub978 \uac1c\uc778 \ucf00\uc5b4 \uc11c\ube44\uc2a4(\uc0b4\ub871, \uc2a4\ud30c, \uccb4\uc721\uad00 \ub4f1)<\/li>\n<\/ul>\n<p>\uc704\uc758 \uac1d\uccb4\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<b>\uc804\uc790 \uae08\uc804 \ub4f1\ub85d\uae30<\/b>\u00a0(\uc804\uc790 \uc1a1\uc7a5 \uae30\ub2a5\uacfc \uc778\ud130\ub137 \uc5f0\uacb0 \uae30\ub2a5\uc744 \uac16\ucd98) \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \ubc1c\ud589\ub41c \uc1a1\uc7a5\ub3c4 \uc77c\ubc18 \uc804\uc790 \uc1a1\uc7a5\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \ubc95\uc801 \ud6a8\ub825\uc744 \uac16\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc694\uac74\uc740 \uc138\ubb34 \ub2f9\uad6d\uc774 \ub300\uaddc\ubaa8 \uc218\uc775\uc744 \uc815\ud655\ud558\uac8c \uad00\ub9ac\ud558\uace0 \uc0ac\uc5c5\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h2 id=\"ftoc-heading-4\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_hoa_don_dien_tu_doi_voi_ho_kinh_doanh\"><\/span><b>\uae30\uc5c5 \uac00\uacc4\ub97c \uc704\ud55c \uc804\uc790 \uc1a1\uc7a5\uc758 \uc774\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc804\uc790 \uc1a1\uc7a5\uc740 \uae30\uc5c5\uc5d0 \ub9ce\uc740 \uc774\uc810\uc744 \uac00\uc838\ub2e4\uc90d\ub2c8\ub2e4.<\/p>\n<ul>\n<li aria-level=\"1\"><b>\ub3c8\uacfc \uc2dc\uac04\uc744 \uc808\uc57d\ud558\uc138\uc694<\/b>: \uc885\uc774\ub97c \uc778\uc1c4\ud558\uac70\ub098 \ubcf4\uad00\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub098 \uc804\uc790 \uc7a5\uce58\ub9cc \uc788\uc73c\uba74 \uc1a1\uc7a5\uc744 \uc791\uc131\ud558\uace0 \ubcf4\ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\n<b>\ube60\ub974\uace0 \uc790\ub3d9\ud654\ub41c \uc808\ucc28<\/b>: \uc791\uc131\ub41c \uc1a1\uc7a5\uc740 \uc790\ub3d9\uc73c\ub85c \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc804\uc1a1\ub429\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0(\uc788\ub294 \uacbd\uc6b0)\ub294 \uc0ac\uc6a9 \uac00\ub2a5\ud55c \ub370\uc774\ud130\ub97c \ud1b5\ud574 \ub354\uc6b1 \uac04\ud3b8\ud574\uc9d1\ub2c8\ub2e4.<\/li>\n<li aria-level=\"1\"><b>\ud22c\uba85\ud55c \uad00\ub9ac, \uc870\ud68c\uac00 \uc6a9\uc774<\/b>: \uc804\uc790 \uc1a1\uc7a5 \ub370\uc774\ud130\ub294 \uc911\uc559\uc5d0 \uc800\uc7a5\ub418\uc5b4 \uc218\uc775\uc744 \uc27d\uac8c \uc694\uc57d\ud558\uace0 \ube44\uad50\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.\u00a0<b>\ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 \uc138\uae08 \ud0c8\ub8e8\ub97c \ubc29\uc9c0\ud569\ub2c8\ub2e4<\/b>.<br \/>\n<b>\uc190\uc2e4\uacfc \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uc138\uc694<\/b>: \uc804\uc790 \uc1a1\uc7a5\uc740 \uc18c\uac01, \ucc22\uae30 \ub610\ub294 \ubd84\uc2e4\ub420 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc804\uc790 \ub370\uc774\ud130\ub294 \uacc4\uc0b0 \uc624\ub958\ub97c \uc904\uc774\uace0 \ube44\uc0c1\uc2dc \ubc31\uc5c5\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/li>\n<li aria-level=\"1\"><b>\uace0\uac1d\uc5d0\uac8c \ub354 \ub098\uc740 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc138\uc694<\/b>:\uc0ac\uc5c5\uc790\ub294 \uc804\uc790 \uc1a1\uc7a5\uc744 \uc0dd\uc131\ud55c \ud6c4 \uc989\uc2dc \uc774\uba54\uc77c\ub85c \ubcf4\ub0bc \uc218 \uc788\uc5b4 \uace0\uac1d\uc5d0\uac8c \ud3b8\uc758\uc131\uacfc \uc804\ubb38\uc131\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\uc77c\ubc18\uc801\uc73c\ub85c \uc804\uc790 \uc1a1\uc7a5\uc740 \uae30\uc5c5\uc758 \uc808\ucc28\ub97c \uc904\uc774\uace0, \ube44\uc6a9\uc744 \uc808\uac10\ud558\uace0, \uae30\uc220 \ub3d9\ud5a5\uc5d0 \ubc1c\ub9de\ucd94\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h2 id=\"ftoc-heading-5\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Huong_dan_thuc_hien_hoa_don_dien_tu_cho_ho_kinh_doanh\"><\/span><b>\uc0ac\uc5c5\uccb4 \uac00\uad6c\ub97c \uc704\ud55c \uc804\uc790 \uc1a1\uc7a5 \uad6c\ud604 \uc9c0\uce68<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc804\uc790 \uc1a1\uc7a5\uc744 \uc801\uc6a9\ud558\ub824\uba74 \uc0ac\uc5c5\uccb4 \uac00\uad6c\uc5d0 \ub2e4\uc74c\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li aria-level=\"1\"><b>\uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub4f1\ub85d\ud558\uc138\uc694<\/b>: \uc138\ubb34\uc11c \ub610\ub294 \uc138\ubb34\ucd1d\uad6d \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c \ud3ec\ud138\uc744 \ud1b5\ud574 \uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud558\uc138\uc694. \uc628\ub77c\uc778 \ub4f1\ub85d\uc744 \uc120\ud0dd\ud558\uace0 \uc591\uc2dd(01\/DKT\u0110-H\u0110\u0110T)\uc5d0 \ub530\ub77c \uc815\ubcf4\ub97c \uc785\ub825\ud55c \ud6c4 \uc81c\ucd9c\ud558\uc138\uc694. \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c 1\uc77c \uc774\ub0b4\uc5d0 \uc774\uba54\uc77c\ub85c \ub2f5\ubcc0\ud574 \ub4dc\ub9bd\ub2c8\ub2e4. \uc2b9\uc778\ub418\uba74 \uc0ac\uc5c5\uccb4\ub294 \uc2dc\uc2a4\ud15c \uc0ac\uc6a9 \uacc4\uc815\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/li>\n<li aria-level=\"1\"><b>\uc778\ud504\ub77c \uc900\ube44<\/b>: \ucef4\ud4e8\ud130\uc640 \uc778\ud130\ub137 \uc5f0\uacb0\uc774 \uc788\ub294\uc9c0 \ud655\uc778\ud558\uc138\uc694. \ud544\uc694\ud55c \uacbd\uc6b0 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \ub4f1\ub85d\ub41c \uc804\uc790 \uae08\uc804 \ub4f1\ub85d\uae30\uac00 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ub514\uc9c0\ud138 \uc11c\uba85\ub41c \uc804\uc790 \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0 \uc720\ud6a8\ud55c \ub514\uc9c0\ud138 \uc778\uc99d\uc11c\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/li>\n<li aria-level=\"1\"><b>\uc18c\ud504\ud2b8\uc6e8\uc5b4\/\uc7a5\uce58 \uc120\ud0dd<\/b>: \uc138\ubb34\ucd1d\uad6d \ub610\ub294 \ud5c8\uac00\ubc1b\uc740 \uae30\uad00\uc758 \ubb34\ub8cc \uc804\uc790 \uc1a1\uc7a5 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc2ed\uc2dc\uc624. \uae08\uc804 \ub4f1\ub85d\uae30\uc758 \uacbd\uc6b0, \ubc95\ub839 70\/2025\uc758 \uae30\uc900\uc744 \ucda9\uc871\ud558\uace0 \uad00\ud560 \ub2f9\uad6d\uc758 \uc2b9\uc778\uc744 \ubc1b\uc740 \uc81c\ud488\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624.<\/li>\n<li aria-level=\"1\"><b>\uc1a1\uc7a5 \uc0dd\uc131 \ubc0f \ubcf4\ub0b4\uae30<\/b>: \ud310\ub9e4 \uc2dc \uc18c\ud504\ud2b8\uc6e8\uc5b4\/\uae08\uc804 \ub4f1\ub85d\uae30\uc5d0 \uc815\ubcf4\ub97c \uc785\ub825\ud558\uc138\uc694. \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc790\ub3d9\uc73c\ub85c \uc804\uc790 \uc1a1\uc7a5\uc744 \uc0dd\uc131\ud569\ub2c8\ub2e4. \uc1a1\uc7a5\uc744 \uc0dd\uc131\ud55c \ud6c4 \uc989\uc2dc \uace0\uac1d\uc5d0\uac8c \uc774\uba54\uc77c\ub85c \ubc1c\uc1a1\ud558\uac70\ub098 \ubc30\uc1a1 \uc601\uc218\uc99d\uc744 \uc778\uc1c4\ud558\uc138\uc694.<\/li>\n<li aria-level=\"1\"><b>\ubcf4\uace0 \ubc0f \ubcf4\uad00<\/b>: \uc815\uae30\uc801\uc778 \uc138\uae08 \uc2e0\uace0\ub97c \uc704\ud574 \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c \ub370\uc774\ud130\ub97c \ud65c\uc6a9\ud558\uc138\uc694. \uaddc\uc815\uc5d0 \ub530\ub77c \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c(XML \ud30c\uc77c)\ub97c \ucd5c\uc18c 10\ub144 \ub3d9\uc548 \ubcf4\uad00\ud558\uc138\uc694. \uc138\ubb34 \ud3ec\ud138\uc744 \uc815\uae30\uc801\uc73c\ub85c \ubc29\ubb38\ud558\uc5ec \uc138\uae08\uacc4\uc0b0\uc11c \ub370\uc774\ud130\uac00 \ub4f1\ub85d\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uc138\uc694.<br \/>\n\ucc98\uc74c \uad6c\ud604\ud560 \ub54c\ub294 \uc5b4\ub290 \uc815\ub3c4 \uc775\uc219\ud574\uc838\uc57c \ud560 \uc218 \uc788\uc9c0\ub9cc, \uc7a5\uae30\uc801\uc73c\ub85c \ubcf4\uba74 \uc804\uc790 \uc1a1\uc7a5\uc740 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\uc138\uc2a4\uc640 \uc138\uae08 \uc2e0\uace0\ub97c \uc790\ub3d9\ud654\ud558\uace0 \uc704\ud5d8\uacfc \uc11c\ub958 \uc791\uc5c5\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2 id=\"ftoc-heading-6\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc804\uc790 \uc1a1\uc7a5\uc740 \uae30\uc5c5\uc744 \uc704\ud55c \ud604\ub300\uc801\uc774\uace0 \ud544\uc218\uc801\uc778 \uc218\uc775 \uad00\ub9ac \ub3c4\uad6c\uc785\ub2c8\ub2e4.\u00a0<b>\uc0ac\uc5c5 \uc1a1\uc7a5<\/b>\u00a0\uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \ud310\ub9e4\ub97c \uc704\ud55c \uc804\uc790 \uc1a1\uc7a5\uc785\ub2c8\ub2e4. \uaddc\uc815\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\ub294 2022\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc804\uc790 \uc1a1\uc7a5\uc73c\ub85c \uc804\ud658\ud574\uc57c \ud569\ub2c8\ub2e4. 2025\ub144 6\uc6d4 1\uc77c\ubd80\ud130 \uc5f0 \ub9e4\ucd9c 10\uc5b5 VND \uc774\uc0c1\uc774\uac70\ub098 \ud2b9\uc815 \uc0b0\uc5c5\uc5d0 \uc885\uc0ac\ud558\ub294 \uc0ac\uc5c5\uccb4\ub294\u00a0<b>\uae08\uc804\ub4f1\ub85d\uae30\uc5d0\uc11c \uc0dd\uc131\ub41c \ud544\uc218 \uc804\uc790 \uc1a1\uc7a5<\/b>\uc774 \uaddc\uc815\uc744 \uc900\uc218\ud558\uba74 \uae30\uc5c5\uc774 \uc7ac\uc815\uc801\uc73c\ub85c \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \ubc95\uc744 \uc900\uc218\ud558\uae30\uac00 \ub354 \uc26c\uc6cc\uc9d1\ub2c8\ub2e4.<\/p>\n<p>\ub610\ud55c \ub3c5\uc790\ub294 MAN-Master Accountant Network\uc5d0 \uc5f0\ub77d\ud558\uc5ec \ubb38\uc81c\ub97c \ube60\ub974\uace0 \uc815\ud655\ud558\uac8c \ud574\uacb0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc804\ubb38\uc801\uc778 \ucee8\uc124\ud305\uacfc \uc870\uc5b8\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li aria-level=\"1\"><strong>\ubaa8\ubc14\uc77c \/ Zalo<\/strong>: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><strong>\uc774\uba54\uc77c:<\/strong>\u00a0man@man.net.vn<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ecbnh ngh\u0129a h\u00f3a \u0111\u01a1n cho h\u1ed9 kinh doanh H\u1ed9 kinh doanh l\u00e0 c\u01a1 s\u1edf kinh doanh do c\u00e1 nh\u00e2n ho\u1eb7c h\u1ed9 gia \u0111\u00ecnh t\u1ef1 th\u00e0nh l\u1eadp v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u00f3a \u0111\u01a1n d\u00f9ng cho h\u1ed9 kinh doanh th\u01b0\u1eddng l\u00e0\u00a0h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-148","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\/148","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=148"}],"version-history":[{"count":0,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/148\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/1689"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}