{"id":7368,"date":"2026-01-25T21:29:49","date_gmt":"2026-01-26T04:29:49","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7368"},"modified":"2026-01-25T21:29:49","modified_gmt":"2026-01-26T04:29:49","slug":"thue-suat-gtgt-hoa-don-hoan-tra-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/","title":{"rendered":"2026\ub144 \ubc18\ud658 \uc1a1\uc7a5 - \uc5b4\ub5a4 \uc138\uc728\uc744 \uc801\uc6a9\ud574\uc57c \ud560\uae4c\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2025\ub144\uacfc 2026\ub144 \uc0ac\uc774\uc5d0 \ubd80\uac00\uac00\uce58\uc138(VAT) \uc815\ucc45\uc774 \ud06c\uac8c \ubcc0\uacbd\ub428\uc5d0 \ub530\ub77c, \ubc18\ud488 \uc0c1\ud488\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ucc98\ub9ac\uac00 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc5d0\uac8c \ub09c\uc81c\uac70\ub9ac\uac00 \ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc138\uc728\uc744 \uc798\ubabb \uc801\uc6a9\ud558\uba74 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc1a1\uc7a5 \uad00\ub828 \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc704\ud5d8\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf8 \uae30\uc0ac\uc5d0\uc11c\ub294 \uae30\uc5c5\ub4e4\uc774 2026\ub144\uc5d0 \uc774 \uc808\ucc28\ub97c \uc62c\ubc14\ub974\uac8c \uc774\ud589\ud560 \uc218 \uc788\ub3c4\ub85d \ubc95\ub839 70\/2025\/ND-CP \ubc0f \uacb0\uc758\uc548 204\/2025\/QH15\uc758 \ucd5c\uc2e0 \uaddc\uc815\uc744 \uba85\ud655\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Co_so_phap_ly_trong_tam\" >\uc8fc\uc694 \ubc95\uc801 \uadfc\uac70\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Nghi_quyet_so_2042025QH15\" >\uacb0\uc758\uc548 \uc81c204\/2025\/QH15\ud638<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Nghi_dinh_702025ND-CP\" >\ubc95\ub839 70\/2025\/ND-CP<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Quy_dinh_moi_Tra_hang_nam_2026_ghi_theo_thue_suat_nao\" >\uc0c8\ub85c\uc6b4 \uaddc\uc815: 2026\ub144 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc5d0\ub294 \uc5b4\ub5a4 \uc138\uc728\uc744 \uc801\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Tai_sao_lai_quy_dinh_nhu_vay\" >\uadf8 \uaddc\uc815\uc740 \uc65c \uc874\uc7ac\ud558\ub294 \uac78\uae4c\uc694?<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Vi_du_minh_hoa_thuc_te\" >\uc2e4\uc81c \uc0ac\ub840<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Quy_trinh_xu_ly_hoa_don_hoan_tra_hang_chuan_nam_2026\" >2026\ub144 \ud45c\uc900 \ubc18\ud488 \uc1a1\uc7a5 \ucc98\ub9ac \uc808\ucc28<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Buoc_1_%E2%80%93_Doi_soat_va_xac_minh_hoa_don_goc\" >1\ub2e8\uacc4 \u2013 \uc6d0\ubcf8 \uc1a1\uc7a5\uc744 \ub300\uc870 \ubc0f \ud655\uc778\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Buoc_2_%E2%80%93_Lap_van_ban_thoa_thuan_tra_hang_Bien_ban_tra_hang\" >2\ub2e8\uacc4 \u2013 \ubc18\ud488 \ub3d9\uc758\uc11c(\ubc18\ud488 \uc601\uc218\uc99d)\ub97c \uc900\ube44\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Buoc_3_%E2%80%93_Thuc_hien_xuat_hoa_don_tren_phan_mem\" >3\ub2e8\uacc4 \u2013 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc1a1\uc7a5\uc744 \uc0dd\uc131\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Cac_sai_sot_va_rui_ro_phap_ly_can_tranh\" >\ud53c\ud574\uc57c \ud560 \uc2e4\uc218\uc640 \ubc95\uc801 \uc704\ud5d8.<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_trong_tam\"><\/span><b>\uc8fc\uc694 \ubc95\uc801 \uadfc\uac70<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \uc1a1\uc7a5\uc5d0 \uad00\ud55c \uaddc\uc815\uc740 \ub450 \uac00\uc9c0 \uc8fc\uc694 \ubc95\ub960 \ubb38\uc11c\ub97c \uae30\ubc18\uc73c\ub85c \ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_quyet_so_2042025QH15\"><\/span><b>\uacb0\uc758\uc548 \uc81c204\/2025\/QH15\ud638<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacb0\uc758\uc548 204\/2025\/QH15\ub294 2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 2026\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc720\ud6a8\ud569\ub2c8\ub2e4. \uc774 \uacb0\uc758\uc548\uc740 \uad6c\uccb4\uc801\uc778 \uc801\uc6a9 \ubc94\uc704\ub97c \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud788 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\uba85\uc2dc\ub41c \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \uadf8\ub8f9\uc5d0 \uc801\uc6a9\ub418\ub294 \ubd80\uac00\uac00\uce58\uc138\uc728\uc744 2%\ub9cc\ud07c \uc778\ud558\ud569\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\"> \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c48\/2024\/QH15\ud638(\uc77c\uba85 8%) \uc81c9\uc870 3\ud56d\uc5d0 \ub530\ub77c, \ud1b5\uc2e0, \uae08\uc735 \ud65c\ub3d9, \uc740\ud589\uc5c5, \uc99d\uad8c\uc5c5, \ubcf4\ud5d8\uc5c5, \ubd80\ub3d9\uc0b0\uc5c5, \uae08\uc18d \uc81c\ud488, \uad11\ubb3c \uc81c\ud488(\uc11d\ud0c4 \uc81c\uc678), \uadf8\ub9ac\uace0 \ud2b9\ubcc4\uc18c\ube44\uc138 \uacfc\uc138 \ub300\uc0c1 \uc7ac\ud654 \ubc0f \uc6a9\uc5ed(\ud718\ubc1c\uc720 \uc81c\uc678)\uc740 \uc608\uc678\ub85c \ud55c\ub2e4.<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\ubcf8 \ubb38\uc11c\ub294 \uacbd\uc81c \uc9c0\uc6d0 \uc815\ucc45\uc758 \uc5f0\uc7a5\uc120\uc0c1\uc5d0\uc11c \ud2b9\uc815 \uc7ac\ud654 \ubc0f \uc11c\ube44\uc2a4 \uadf8\ub8f9\uc5d0 \ub300\ud574 2026\ub144\uc5d0 \ubd80\uac00\uac00\uce58\uc138\ub97c 10%\uc5d0\uc11c 8%\ub85c \ucd94\uac00 \uc778\ud558\ud558\ub294 \ub0b4\uc6a9\uc744 \ub2f4\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_702025ND-CP\"><\/span><b>\ubc95\ub839 70\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc2dc\ud589\ub839 123\/2020\/ND-CP \uc81c4\uc870 1\ud56d\uc5d0 \ub300\ud55c \uc218\uc815 \ubc0f \ubcf4\uc644 \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uc774 \uc2dc\ud589\ub839\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc740 \ubc18\ud488 \uc0c1\ud488\uc5d0 \ub300\ud55c \uc138\uc728 \uc801\uc6a9\uacfc \uad00\ub828\ub41c \ub17c\ub780\uc744 \ucd5c\uc885\uc801\uc73c\ub85c \ud574\uacb0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\ud310\ub9e4\uc790\ub294 \uc7ac\ud654 \ub610\ub294 \uc6a9\uc5ed\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc81c\uacf5\ud560 \ub54c \uad6c\ub9e4\uc790\uc5d0\uac8c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4(\ub2e8, \uc7ac\ud654 \ubc0f \uc6a9\uc5ed\uc774 \ud310\ucd09, \uad11\uace0, \uc0d8\ud50c \uc81c\uacf5\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uacbd\uc6b0, \uc99d\uc5ec, \uad50\ud658, \uc9c1\uc6d0 \uc784\uae08 \uc9c0\uae09, \ub0b4\ubd80 \uc18c\ube44\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uacbd\uc6b0(\uc0dd\uc0b0 \uacf5\uc815 \uc720\uc9c0\ub97c \uc704\ud574 \ub0b4\ubd80\uc801\uc73c\ub85c \uc720\ud1b5\ub418\ub294 \uc7ac\ud654\ub294 \uc81c\uc678), \ub300\ucd9c, \ucc28\uc785 \ub610\ub294 \ubc18\ud488 \ud615\ud0dc\ub85c \uc7ac\ud654\ub97c \uc218\ucd9c\ud558\ub294 \uacbd\uc6b0, \uadf8\ub9ac\uace0 \ubcf8 \uc2dc\ud589\ub839 \uc81c19\uc870\uc5d0 \uaddc\uc815\ub41c \ubc14\uc5d0 \ub530\ub77c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uacbd\uc6b0\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4). \uc1a1\uc7a5\uc5d0\ub294 \ubcf8 \uc2dc\ud589\ub839 \uc81c10\uc870\uc5d0 \uaddc\uc815\ub41c \ubaa8\ub4e0 \uc815\ubcf4\uac00 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc804\uc790 \uc1a1\uc7a5\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \ubcf8 \uc2dc\ud589\ub839 \uc81c12\uc870\uc5d0 \uaddc\uc815\ub41c \uc138\ubb34 \ub2f9\uad6d\uc758 \ud45c\uc900 \ub370\uc774\ud130 \ud615\uc2dd\uc744 \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.\u201d<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\uc138\uc728\uc744 \uaddc\uc815\ud558\ub294 \ubb38\uc11c(\uacb0\uc758\uc548 204\ud638)\uc640 \uc1a1\uc7a5 \ubc1c\ud589 \ubc29\uc2dd\uc744 \uaddc\uc815\ud558\ub294 \ubb38\uc11c(\ub839 70\ud638)\uac00 \uacb0\ud569\ub418\uc5b4 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud558\ub294 \uc644\uc804\ud55c \ubc95\uc801 \ud2c0\uc744 \ud615\uc131\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_Tra_hang_nam_2026_ghi_theo_thue_suat_nao\"><\/span><b>\uc0c8\ub85c\uc6b4 \uaddc\uc815: 2026\ub144 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc5d0\ub294 \uc5b4\ub5a4 \uc138\uc728\uc744 \uc801\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac00\uc7a5 \ud754\ud55c \ubb38\uc81c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uc0c1\ud488\uc744 \uad6c\ub9e4\ud588\uc744 \ub2f9\uc2dc \uc138\uc728\uc774 10%\uc600\ub294\ub370, \uc774\ud6c4 \uc138\uc728\uc774 8%\ub85c \uc778\ud558\ub418\uc5c8\uc744 \ub54c \ubc18\ud488\ud55c \uacbd\uc6b0(\ub610\ub294 \uadf8 \ubc18\ub300\uc758 \uacbd\uc6b0) \uc1a1\uc7a5\uc744 \uc5b4\ub5bb\uac8c \uae30\ub85d\ud574\uc57c \ud560\uae4c\uc694?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 70\/2025\/ND-CP \uc81c1\uc870 \uc81c3\ud56d \uac00\ud638\uc5d0 \ub530\ub77c \ub2e4\uc74c\uacfc \uac19\uc740 \ud669\uae08\ub960\uc774 \uc815\ub9bd\ub429\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">&quot;\uad6c\ub9e4\ud55c \uc0c1\ud488\uc774 \uc0ac\uc591\uc774\ub098 \ud488\uc9c8 \ubb38\uc81c\ub85c \uc778\ud574 \uc804\ubd80 \ub610\ub294 \uc77c\ubd80 \ubc18\ud488\ub418\ub294 \uacbd\uc6b0, \ud310\ub9e4\uc790\ub294 \ubc18\ud488 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc18\ud488 \uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub418\ub294 \uc138\uc728\uc740 \uc0c1\ud488 \uad6c\ub9e4 \ub2f9\uc2dc \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc5d0 \uc720\ud6a8\ud55c \uc138\uc728\uc5d0 \ub530\ub77c \uae30\ub85d\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.&quot;<\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_lai_quy_dinh_nhu_vay\"><\/span><b>\uadf8 \uaddc\uc815\uc740 \uc65c \uc874\uc7ac\ud558\ub294 \uac78\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uacbd\uc81c\uc801\uc778 \uad00\uc810\uc5d0\uc11c \ubcfc \ub54c, \uc0c1\ud488 \ubc18\ud488\uc740 \ucd5c\ucd08 \uad6c\ub9e4\uc758 &quot;\uc5ed\ubc29\ud5a5&quot; \uac70\ub798\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\uce6d\uc131: \uad6c\ub9e4\uc790\ub294 \uc0c1\ud488 \uad6c\ub9e4 \uc2dc \ub9e4\uc785\uc138\uc561 \uacf5\uc81c(\uc608: 10%)\ub97c \uc2e0\uccad\ud569\ub2c8\ub2e4. \uc0c1\ud488 \ubc18\ud488 \uc2dc\uc5d0\ub294 \uacf5\uc81c\ubc1b\uc740 \uc138\uc561\uc744 \uc815\ud655\ud788 \uad6d\uac00 \uc608\uc0b0\uc73c\ub85c \ud658\uae09\ud558\ub294 \uac83\uc774 \ubaa9\ud45c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\ub2f9\uc774\ub4dd \ubc29\uc9c0: \ud604\uc7ac \uc138\uc728(\uc608: \uc138\uc728\uc774 \uac10\uc18c\ud558\ub294 \uacbd\uc6b0 8%)\uc744 \uae30\uc900\uc73c\ub85c \ud68c\uacc4 \ucc98\ub9ac\ub97c \ud5c8\uc6a9\ud558\uba74 \uae30\uc5c5\uc774 2% \uc138\uc728\uc758 \ucc28\uc774\ub97c \uc774\uc6a9\ud574 \ubd80\ub2f9\ud558\uac8c \uc774\uc775\uc744 \uc5bb\uc744 \uc218 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \uc608\uc0b0 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud558\uac70\ub098 \ud658\uae09 \uac70\ub798\uc758 \ubcf8\uc9c8\uc774 \uc65c\uace1\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_thuc_te\"><\/span><b>\uc2e4\uc81c \uc0ac\ub840<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774\ub97c \ub354 \uc798 \uc774\ud574\ud558\uae30 \uc704\ud574 \uacb0\uc758\uc548 204\/2025\/QH15\uc758 \uc2e4\uc81c \uc801\uc6a9 \uc0ac\ub840\ub97c \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uacfc \uac19\uc740 \uc0c1\ud669\uc744 \uac00\uc815\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. 2025\ub144 11\uc6d4, X\uc0ac(\ud310\ub9e4\uc790)\ub294 Y\uc0ac(\uad6c\ub9e4\uc790)\uc5d0\uac8c 5\uc5b5 VND \uc0c1\ub2f9\uc758 \uc804\uc790 \ubd80\ud488 \uc120\uc801\uc5d0 \ub300\ud55c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud588\uc73c\uba70, \ubd80\uac00\uac00\uce58\uc138\uc728\uc740 10%(\uc138\uae08\uc561\uc740 5\ucc9c\ub9cc VND)\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144 2\uc6d4, \uae30\uc220\uc801 \uc624\ub958\ub85c \uc778\ud574 Y\uc0ac\ub294 \uc804\uccb4 \uc120\uc801\ubd84\uc744 \ubc18\uc1a1\ud588\uc2b5\ub2c8\ub2e4. \ub2f9\uc2dc \uacb0\uc758\uc548 204\/2025\/QH15\uc5d0 \ub530\ub77c \ud574\ub2f9 \ud488\ubaa9\uc740 8%\uc758 \uc6b0\ub300\uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uace0 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc544\ub798\uc5d0\uc11c MAN(Master Accountant Network)\uc740 \ub450 \uac00\uc9c0 \uac00\ub2a5\ud55c \ud574\uacb0\ucc45\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc774 \ubd84\uc11d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc624\ub958 \ub0b4\uc6a9: X\uc0ac\ub294 \uc138\uc728 8%\ub85c \ubc18\ud488 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub85c \uc778\ud574 \uad6c\ub9e4\uc790\ub294 \uc774\uc804\uc5d0 \uacf5\uc81c\ub41c 5\ucc9c\ub9cc VND \uc911 4\ucc9c\ub9cc VND\ub9cc \ud658\uae09\ubc1b\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc62c\ubc14\ub978 \uc808\ucc28(\ubc95\ub839 70\/2025\/ND-CP\uc5d0 \ub530\ub984): \ud68c\uc0ac X\ub294 \uc138\uc728\uc744 10%\ub85c \uba85\ud655\ud788 \uae30\uc7ac\ud55c \ubc18\ud658 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uc870\uc815\ub41c \uc138\uc561\uc740 2025\ub144 11\uc6d4\uc5d0 \ubc1c\ud589\ub41c \uc1a1\uc7a5\uacfc \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_hoa_don_hoan_tra_hang_chuan_nam_2026\"><\/span><b>2026\ub144 \ud45c\uc900 \ubc18\ud488 \uc1a1\uc7a5 \ucc98\ub9ac \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud22c\uba85\uc131\uacfc \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c \uc138 \ub2e8\uacc4 \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Doi_soat_va_xac_minh_hoa_don_goc\"><\/span><b>1\ub2e8\uacc4 \u2013 \uc6d0\ubcf8 \uc1a1\uc7a5\uc744 \ub300\uc870 \ubc0f \ud655\uc778\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc18\ud488 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uae30 \uc804\uc5d0 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc0c1\ud488 \ud310\ub9e4 \uc2dc \ubc1c\ud589\ub41c \uc804\uc790 \uc1a1\uc7a5\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc88\ud638, \uae30\ud638 \ubc0f \ub0a0\uc9dc\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2f9\uc2dc \uc801\uc6a9\ub418\uc5c8\ub358 \uc815\ud655\ud55c \uc138\uc728\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6d0\ucc9c\uc9d5\uc218\ub41c \uc1a1\uc7a5\uc774 \uc720\ud6a8\ud55c\uc9c0 \ud655\uc778\ud558\ub824\uba74 \uad6d\uc138\uccad \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc1a1\uc7a5 \uc0c1\ud0dc\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Lap_van_ban_thoa_thuan_tra_hang_Bien_ban_tra_hang\"><\/span><b>2\ub2e8\uacc4 \u2013 \ubc18\ud488 \ub3d9\uc758\uc11c(\ubc18\ud488 \uc601\uc218\uc99d)\ub97c \uc900\ube44\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud604\ud589 \uaddc\uc815\uc740 \ud615\uc2dd \uba74\uc5d0\uc11c \ube44\uad50\uc801 \uc720\uc5f0\ud558\uc9c0\ub9cc, \ud5a5\ud6c4 \uac80\uc0ac\ub97c \uc704\ud574 \uc591 \ub2f9\uc0ac\uc790\ub294 \ubc18\uc1a1 \uc601\uc218\uc99d\uc5d0 \uc11c\uba85(\ub514\uc9c0\ud138 \uc11c\uba85 \ud3ec\ud568)\ud574\uc57c \ud569\ub2c8\ub2e4. \uc601\uc218\uc99d\uc5d0\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc774 \uba85\ud655\ud558\uac8c \uae30\uc7ac\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc18\ud488 \uc0ac\uc720 (\ubd88\ub7c9\ud488, \uc0c1\ud488 \uc124\uba85\uacfc \ub2e4\ub984 \ub4f1).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc18\ud488\ub41c \ud488\ubaa9\uacfc \uc218\ub7c9\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \ubaa9\ub85d\uc744 \uc81c\uacf5\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uc804 \uae08\uc561 \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uae08\uc561(\uc6d0\ub798 \uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \uc138\uc728\uacfc \uc77c\uce58\ud574\uc57c \ud568).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Thuc_hien_xuat_hoa_don_tren_phan_mem\"><\/span><b>3\ub2e8\uacc4 \u2013 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc1a1\uc7a5\uc744 \uc0dd\uc131\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc804\uc790 \uc1a1\uc7a5 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 &quot;\uc1a1\uc7a5 \ubc18\ud658&quot;(\ub610\ub294 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uad6c\uc131\uc5d0 \ub530\ub77c \uc870\uc815 \ub610\ub294 \uad50\uccb4 \uc1a1\uc7a5) \uac70\ub798\ub97c \uc120\ud0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\uc6a9: &quot;\uc1a1\uc7a5 \ubc88\ud638\u2026 \uae30\ud638\u2026 \ub0a0\uc9dc\u2026\uc5d0 \ub530\ub77c \uc0c1\ud488\uc744 \ubc18\ud488\ud558\uc2ed\uc2dc\uc624.&quot;\ub77c\uace0 \uba85\ud655\ud558\uac8c \uae30\uc7ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uc728: \uc6d0\ub798 \uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \uc138\uc728\uc744 \uc120\ud0dd\ud558\uc2ed\uc2dc\uc624(2026 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud658\ubd88 \ubaa9\uc801\uc73c\ub85c 5%, 8%, 10% \ub610\ub294 \uae30\ud0c0 \uc138\uc728\uc744 \uc218\ub3d9\uc73c\ub85c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_va_rui_ro_phap_ly_can_tranh\"><\/span><b>\ud53c\ud574\uc57c \ud560 \uc2e4\uc218\uc640 \ubc95\uc801 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc5d0 \uc790\ubb38 \ubc0f \uc9c0\uc6d0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uacfc\uc815\uc5d0\uc11c \ub2e4\uc74c\uacfc \uac19\uc740 \uc77c\ubc18\uc801\uc778 \uc2e4\uc218\ub97c \ubc1c\uacac\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#039;\uc870\uc815 \uc1a1\uc7a5&#039;\uacfc &#039;\ubc18\ud488 \uc1a1\uc7a5&#039;\uc758 \ud63c\ub3d9: \uc2dc\ud589\ub839 70\ud638\uc5d0 \ub530\ub974\uba74 \ubc18\ud488 \uc0c1\ud488\uc5d0\ub294 &#039;\uac10\uc561 \ub610\ub294 \uad50\uccb4\ub97c \uc704\ud55c \uc870\uc815 \uc1a1\uc7a5&#039;\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc774\ub97c \uc77c\ubc18\uc801\uc778 \uc624\ub958 \uc218\uc815\uacfc \ud63c\ub3d9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc18c\ud504\ud2b8\uc6e8\uc5b4 \uae30\ubcf8 \uc124\uc815\uc73c\ub85c \uc778\ud55c \uc798\ubabb\ub41c \uc138\uc728 \uc801\uc6a9: \uc77c\ubd80 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub294 2026\ub144\uc5d0 \ubc1c\ud589\ub418\ub294 \ubaa8\ub4e0 \uc1a1\uc7a5\uc5d0 \ud604\uc7ac \uc138\uc728(8%)\uc744 \uc790\ub3d9\uc73c\ub85c \uc801\uc6a9\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc774\ub97c \uc7ac\ud655\uc778\ud558\uc9c0 \uc54a\uc73c\uba74, 10% \uc138\uc728\uc774 \uc801\uc6a9\ub41c \uc0c1\ud488 \uad6c\ub9e4 \uac74\uc5d0 \ub300\ud574 8% \uc138\uc728\uc774 \uc801\uc6a9\ub41c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uac8c \ub418\uc5b4 \uaddc\uc815\uc744 \uc704\ubc18\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \uc870\uc815 \ub204\ub77d: \ubc18\ud488 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud55c \ud6c4, \ud310\ub9e4\uc790\uc640 \uad6c\ub9e4\uc790 \ubaa8\ub450 \ud574\ub2f9 \ubc18\ud488 \uc1a1\uc7a5\uc774 \ubc1c\ud589\ub41c \uae30\uac04\uc758 \ub9e4\ucd9c \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uc870\uc815 \uc0ac\ud56d\uc744 \uc591\uc2dd 01\/GTGT\uc5d0 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><b>\uc704\ud5d8:<\/b><span style=\"font-weight: 400;\"> \uc0c1\ud488 \ubc18\ud488 \uc2dc \uc798\ubabb\ub41c \uc138\uc728\uc744 \uc801\uc6a9\ud55c \uac83\uc73c\ub85c \ubc1d\ud600\uc9c4 \uc0ac\uc5c5\uc790\ub294 \ubd80\uc801\uc808\ud55c \uc1a1\uc7a5 \ubc1c\ud589\uc5d0 \ub300\ud55c \ubc8c\uae08\uc73c\ub85c 200\ub9cc \ub3d9\uc5d0\uc11c 800\ub9cc \ub3d9\uae4c\uc9c0 \ubd80\uacfc\ub420 \uc218 \uc788\uc73c\uba70, \ubbf8\ub0a9 \uc138\uae08 \ubc0f \uc5f0\uccb4\ub8cc\ub3c4 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc18\ud488 \uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \uc138\uc728\uc744 \uc6d0\ub798 \ub9e4\ucd9c \uc1a1\uc7a5\uc758 \uc138\uc728\uacfc \ub3d9\uc77c\ud558\uac8c \uae30\ub85d\ud558\ub294 \uac83\uc740 \uc758\ubb34 \uaddc\uc815\uc774\uba70, \uc774\ub294 \ubc95\ub839 70\/2025\/ND-CP\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc801\uc808\ud788 \uc218\ud589\ud558\uace0, \uc138\uae08 \uacf5\uc81c \uad8c\ub9ac\ub97c \ubcf4\uc7a5\ud558\uba70, \ubd88\ud544\uc694\ud55c \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\ub3c4\ub85d \ubc95\uc801 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span class=\"text\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div><\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><strong>\uc6d0\ucc9c:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 70\/2025\/ND-CP\ub294 \ubc95\ub839 123\/2020\/ND-CP\ub97c \uac1c\uc815 \ubc0f \ubcf4\uc644\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\ud68c \uacb0\uc758\uc548 \uc81c204\/2025\/QH15\ud638.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\uae30\uc0ac <a href=\"https:\/\/www.luatvietnam.net\/vn\/hoa-don-hoan-tra-hang-se-ghi-theo-thue-suat-gtgt-cua-hoa-don-xuat-ban-gdpl45877.html\" target=\"_blank\" rel=\"noopener\"><span>\ubca0\ud2b8\ub0a8 \ubc95\ub960<\/span><\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) c\u00f3 nhi\u1ec1u s\u1ef1 thay \u0111\u1ed5i gi\u1eefa c\u00e1c giai \u0111o\u1ea1n 2025 v\u00e0 2026, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a (tr\u1ea3 l\u1ea1i h\u00e0ng) \u0111ang tr\u1edf th\u00e0nh b\u00e0i to\u00e1n g\u00e2y nhi\u1ec1u l\u00fang t\u00fang cho c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n. Vi\u1ec7c \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7369,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7368","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\/7368","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=7368"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7368\/revisions"}],"predecessor-version":[{"id":7370,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7368\/revisions\/7370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7369"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}