{"id":8726,"date":"2026-08-25T11:58:34","date_gmt":"2026-08-25T04:58:34","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8726"},"modified":"2026-08-25T11:58:34","modified_gmt":"2026-08-25T04:58:34","slug":"ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/","title":{"rendered":"\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026 \ud68c\uacc4\uc5f0\ub3c4\ub97c \ub9de\uc544 \ud68c\uacc4 \uc5c5\uacc4\uc640 \uc81c\uc870\uc5c5, \uac00\uacf5\uc5c5, \uc218\ucd9c\uc5c5 \ubd84\uc57c \uae30\uc5c5\ub4e4\uc740 \ud68c\uacc4 \uaddc\uc815\uc758 \uc8fc\uc694 \uac1c\ud601 \ubcc0\ud654\uc5d0 \uc9c1\uba74\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud604\uae08 \ud750\ub984, \ub9e4\ucd9c, \ubd80\ucc44 \uc778\uc2dd \ubc0f \uc138\uae08 \uc758\ubb34\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ud575\uc2ec \ud601\uc2e0 \uc0ac\ud56d \uc911 \ud558\ub098\ub294 \uc218\ucd9c \uc1a1\uc7a5\uc758 \ud658\uc728 \uacb0\uc815 \ubc29\uc2dd\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub85c\uc368 \uc678\ud658 \ud68c\uacc4 \uc6d0\uce59\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \uaddc\uc815\ud558\ub294 \uc644\uc804\ud788 \uc0c8\ub85c\uc6b4 \ubc95\uc801 \uccb4\uacc4\uac00 \ub9c8\ub828\ub418\uc5c8\uc73c\uba70, \uae30\uc874\uc758 \ud68c\ub78c 200\/2014\/TT-BTC\uc5d0\uc11c \uc774\ubbf8 \uc775\uc219\ud588\ub358 \ud68c\uacc4 \uc6d0\uce59\uc744 \ub300\uccb4\ud558\uac70\ub098 \ud06c\uac8c \uc218\uc815\ud588\uc2b5\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub77c \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc744 \uc774\ud574\ud558\uace0 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc138\uae08 \ubc0f \uc1a1\uc7a5 \uad00\ub9ac \ubc95\uaddc\ub97c \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\ubb34 \ub2f9\uad6d\uc758 \uac10\uc0ac \uc2dc \ud589\uc815 \ucc98\ubc8c\uc774\ub098 \uc138\uc561 \uacf5\uc81c \ubd88\ud5c8 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae00\uc5d0\uc11c\ub294 \uae30\uc874 \ubc95\uc801 \uadfc\uac70\ubd80\ud130 2026\ub144\uc5d0 \uc801\uc6a9\ub418\ub294 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ud3ec\uad04\uc801\uc778 \ubd84\uc11d\uc744 \uc81c\uacf5\ud558\uc5ec \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uc774\ub97c \uc815\ud655\ud558\uac8c \uc774\ud574\ud558\uace0 \uae30\uc5c5\uc5d0 \uc77c\uad00\ub418\uac8c \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_8732\" aria-describedby=\"caption-attachment-8732\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8732\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Thong-tu-992025TT-BTC.jpg\" alt=\"T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Thong-tu-992025TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Thong-tu-992025TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Thong-tu-992025TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Thong-tu-992025TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Thong-tu-992025TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8732\" class=\"wp-caption-text\">\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728<\/figcaption><\/figure>\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\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Quy_dinh_cu_ve_ty_gia_xuat_hoa_don_xuat_khau_theo_Thong_tu_2002014TT-BTC\" >\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc5d0 \uad00\ud55c \uae30\uc874 \uaddc\uc815\uc740 \ud68c\ub78c 200\/2014\/TT-BTC\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4.<\/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\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Co_so_phap_ly_va_huong_dan_tu_co_quan_Thue\" >\ubc95\uc801 \uadfc\uac70 \ubc0f \uc138\ubb34 \ub2f9\uad6d\uc758 \uc9c0\uce68.<\/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\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Thuc_trang_ap_dung_ty_gia_mua_ngan_hang_chi_dinh\" >\uc9c0\uc815 \uc740\ud589 \ub9e4\uc785 \uae08\ub9ac \uc801\uc6a9 \uad00\ub828 \ud604\ud669.<\/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\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Diem_moi_ve_ty_gia_xuat_hoa_don_xuat_khau_2026_theo_Thong_tu_992025TT-BTC\" >2026\ub144 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d (\uacf5\ubb38 99\/2025\/TT-BTC \ucc38\uc870)<\/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\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Dinh_nghia_moi_ve_ty_gia_giao_dich_thuc_te_nam_2026\" >2026\ub144 \uc2e4\uc9c8 \ud658\uc728\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uc815\uc758.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Quy_dinh_ve_ty_gia_ghi_so_hach_toan_ngoai_te\" >\uc678\ud654 \ud68c\uacc4\uc5d0 \uad00\ud55c \ud658\uc728 \uaddc\uc815<\/a><\/li><\/ul><\/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\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Bang_so_sanh_truc_quan_ty_gia_xuat_hoa_don_xuat_khau_giua_hai_Thong_tu\" >\ub450 \ud68c\ub78c\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc744 \uc2dc\uac01\uc801\uc73c\ub85c \ube44\uad50\ud55c \ud45c\uc785\ub2c8\ub2e4.<\/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\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Nguyen_tac_ap_dung_ty_gia_hoi_doai_cho_cac_giao_dich_ngoai_te_dac_thu\" >\ud2b9\uc815 \uc678\ud654 \uac70\ub798\uc5d0 \ud658\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uc6d0\uce59.<\/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\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Tac_dong_thuc_te_va_luu_y_trong_yeu_doi_voi_ke_toan_doanh_nghiep_xuat_khau\" >\uc218\ucd9c \uae30\uc5c5 \ud68c\uacc4\uc5d0 \ub300\ud55c \uc2e4\uc9c8\uc801\uc778 \uc601\ud5a5 \ubc0f \uc8fc\uc694 \uace0\ub824 \uc0ac\ud56d.<\/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\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Cap_nhat_diem_moi_Nghi_dinh_2522026_ve_ty_gia_xuat_hoa_don_xuat_khau\" >\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc5d0 \uad00\ud55c \ubc95\ub839 252\/2026\uc758 \uc5c5\ub370\uc774\ud2b8\ub41c \ub0b4\uc6a9\uc785\ub2c8\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\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Cach_xac_dinh_ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_252_tren_thuc_te\" >\ubc95\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uc0b0\uc815 \uc2e4\ubb34 \ubc29\ubc95.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Phan_biet_ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_252_voi_ty_gia_hach_toan_theo_Thong_tu_99\" >\uc2dc\ud589\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ubc1c\ud589\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uacfc \ud68c\ub78c 99\ud638\uc5d0 \ub530\ub978 \ud68c\uacc4 \ucc98\ub9ac\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc744 \uad6c\ubd84\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Giai_dap_thac_mac_ve_ty_gia_xuat_hoa_don_xuat_khau_cho_doanh_nghiep_san_xuat\" >\uc81c\uc870\uc5c5\uccb4\uc758 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uad00\ub828 \uc9c8\ubb38\uc5d0 \ub2f5\ubcc0\ud569\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Doanh_nghiep_san_xuat_xuat_khau_mo_nhieu_tai_khoan_ngoai_te_thi_xac_dinh_nhu_the_nao_de_lay_ty_gia_xuat_hoa_don_xuat_khau\" >\uc218\ucd9c \uc9c0\ud5a5\uc801\uc778 \uc81c\uc870\uc5c5\uccb4\uac00 \uc5ec\ub7ec \uc678\ud654 \uacc4\uc88c\ub97c \uac1c\uc124\ud55c \uacbd\uc6b0, \uc218\ucd9c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc \ud658\uc728\uc740 \uc5b4\ub5bb\uac8c \uacb0\uc815\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Thoi_diem_thong_quan_to_khai_hai_quan_khac_voi_thoi_diem_xuat_hoa_don_dien_tu_xuat_khau_doanh_nghiep_san_xuat_ap_dung_ty_gia_nao_de_ghi_nhan_doanh_thu_va_ty_gia_xuat_hoa_don_xuat_khau\" >\ud1b5\uad00 \uc2dc\uc810\uacfc \uc804\uc790 \uc218\ucd9c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc774 \ub2e4\ub974\uae30 \ub54c\ubb38\uc5d0 \uc81c\uc870\uc5c5\uccb4\ub294 \ub9e4\ucd9c \uae30\ub85d \uc2dc \uc5b4\ub5a4 \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uace0 \uc218\ucd9c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc5d0\ub294 \uc5b4\ub5a4 \ud658\uc728\uc744 \uc0ac\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Doanh_nghiep_san_xuat_xuat_khau_theo_loai_hinh_gia_cong_cho_thuong_nhan_nuoc_ngoai_hach_toan_hoa_don_phi_gia_cong_bang_ngoai_te_the_nao\" >\ud574\uc678 \ubb34\uc5ed\uc5c5\uccb4\ub97c \uc704\ud55c \uac00\uacf5 \uacc4\uc57d\uc5d0 \ub530\ub77c \uc0c1\ud488\uc744 \uc81c\uc870 \ubc0f \uc218\ucd9c\ud558\ub294 \uae30\uc5c5\uc740 \uc678\ud654\ub85c \ub41c \uac00\uacf5 \uc218\uc218\ub8cc\ub97c \uc5b4\ub5bb\uac8c \ud68c\uacc4 \ucc98\ub9ac\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Ap_dung_sai_ty_gia_xuat_hoa_don_xuat_khau_co_anh_huong_gi_khong\" >\uc218\ucd9c \uc1a1\uc7a5\uc5d0 \uc798\ubabb\ub41c \ud658\uc728\uc744 \uc801\uc6a9\ud560 \uacbd\uc6b0 \uc5b4\ub5a4 \uacb0\uacfc\uac00 \ubc1c\uc0dd\ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/#Ty_gia_tinh_thue_hai_quan_duoc_cap_nhat_theo_chu_ky_nao\" >\uad00\uc138 \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc740 \uc5b8\uc81c \uc5c5\ub370\uc774\ud2b8\ub418\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_cu_ve_ty_gia_xuat_hoa_don_xuat_khau_theo_Thong_tu_2002014TT-BTC\"><\/span><b>\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc5d0 \uad00\ud55c \uae30\uc874 \uaddc\uc815\uc740 \ud68c\ub78c 200\/2014\/TT-BTC\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc758 \uc7a5\uc810\uacfc \uadfc\ubcf8\uc801\uc778 \ubcc0\ud654\ub97c \uc644\uc804\ud788 \uc774\ud574\ud558\uae30 \uc704\ud574 MAN(Master Accountant Network)\uc740 \uba3c\uc800 \uac1c\uc815 \ubc0f \ubcf4\uc644\ub41c \ud68c\ub78c 53\/2016\/TT-BTC\uc5d0 \uc758\ud574 \ud6a8\ub825\uc774 \ubd80\uc5ec\ub41c \ud68c\ub78c 200\/2014\/TT-BTC \uae30\uac04 \ub3d9\uc548 \uc218\ucd9c \uc1a1\uc7a5\uc758 \ud658\uc728\uc774 \uc5b4\ub5bb\uac8c \uacb0\uc815\ub418\uc5c8\ub294\uc9c0 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_huong_dan_tu_co_quan_Thue\"><\/span><b>\ubc95\uc801 \uadfc\uac70 \ubc0f \uc138\ubb34 \ub2f9\uad6d\uc758 \uc9c0\uce68.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacfc\uac70\uc5d0\ub294 \ud574\uc678\uc5d0\uc11c \uc0c1\ud488\uc744 \ud310\ub9e4\ud558\uac70\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \ub54c \uae30\uc5c5\uc758 \ud68c\uacc4 \ubd80\uc11c\uac00 \ud658\uc728\uc744 \uacb0\uc815\ud558\uae30 \uc704\ud574 \ubcf5\uc7a1\ud558\uac8c \uc5bd\ud78c \ubc95\ub960 \ubb38\uc11c \uccb4\uacc4\uc5d0 \uc758\uc874\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c2\uc870 \uc81c4\ud56d <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 80\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uaddc\uc815\uc5d0\ub294 \uac70\ub798\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uc2e4\uc81c \ud658\uc728\uc740 \ud68c\uacc4\uc5d0 \uad00\ud55c \ubc95\ub960 \uaddc\uc815\uc5d0 \ub530\ub77c\uc57c \ud55c\ub2e4\uace0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c3\uc870 \uc81c1\ud56d <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=184791\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 53\/2016\/TT-BTC <\/a><\/span><\/strong><span style=\"font-weight: 400;\">\ubcf8 \ubb38\uc11c\ub294 \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud558\ub294 \uc678\ud654 \uac70\ub798\uc5d0 \ub300\ud55c \ud658\uc728 \uacb0\uc815 \uc6d0\uce59\uc744 \uba85\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \uc218\ucd9c \uc1a1\uc7a5\uc758 \ud658\uc728 \uacb0\uc815 \uc2dc\uae30 \ubc0f \ubc29\ubc95\uc5d0 \uad00\ud55c 2025\ub144 10\uc6d4 20\uc77c\uc790 \uacf5\ubb38\uc11c \uc81c2229\/TNI-QLDN2\ud638\uc5d0\uc11c\ub294 \uc138\ubb34\ud589\uc815\ubc95\uacfc \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uac04\uc758 \uc2e4\uc81c \uc801\uc6a9 \uc77c\uad00\uc131\uc744 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\uc640 \uad00\ub828\ud558\uc5ec: \uc218\ucd9c \uc0c1\ud488\uc758 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \uc2dc\ud589\ub839 70\/2025\/ND-CP\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \ud658\uc728\uc5d0 \uad00\ud558\uc5ec: \uc218\ucd9c \uc1a1\uc7a5\uc5d0 \uc218\uc775\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub41c \ud658\uc728\uc740 \uac70\ub798 \ubc1c\uc0dd \uc2dc\uc810\uc5d0 \ud574\ub2f9 \uae30\uc5c5\uc774 \uace0\uac1d\uc5d0\uac8c \ub300\uae08\uc744 \uc9c0\uae09\ud558\ub3c4\ub85d \uc9c0\uc815\ud55c \uc0c1\uc5c5 \uc740\ud589\uc758 \ub9e4\uc785 \ud658\uc728\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \uae30\ub85d \uc2dc \ud658\uc728 \uad00\ub828: \uc218\ucd9c \uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc678\ud654\ub85c \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc744 \uae30\ub85d\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \ud658\uc728\uc740 \uac70\ub798 \ubc1c\uc0dd \uc2dc\uc810\uc5d0 \uae30\uc5c5\uc774 \uac70\ub798\ub97c \uc218\ud589\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\ub294 \uc0c1\uc5c5 \uc740\ud589\uc758 \ub9e4\ub3c4 \ud658\uc728\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_trang_ap_dung_ty_gia_mua_ngan_hang_chi_dinh\"><\/span><b>\uc9c0\uc815 \uc740\ud589 \ub9e4\uc785 \uae08\ub9ac \uc801\uc6a9 \uad00\ub828 \ud604\ud669.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\ucd9c \uc218\uc775\uc744 \uae30\ub85d\ud558\uae30 \uc704\ud574 \uc218\ucd9c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \ub54c \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc740 \ud574\ub2f9 \uae30\uc5c5\uc774 \ud574\uc678 \uace0\uac1d\uc5d0\uac8c \ub300\uae08\uc744 \uc9c0\uae09\ud558\ub3c4\ub85d \uc9c0\uc815\ud55c \uc0c1\uc5c5 \uc740\ud589\uc758 \uac70\ub798 \uc2dc\uc810\uc758 \uc1a1\uae08 \ub9e4\uc785 \ud658\uc728\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc6d0\uce59\uc740 \uc2e4\uc81c\ub85c \uae30\uc5c5 \ud68c\uacc4\uc5d0 \uba87 \uac00\uc9c0 \uc8fc\uc694\ud55c \ub2e8\uc810\uc744 \ub4dc\ub7ec\ub0c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadf9\ub3c4\ub85c \ud0c0\uc774\ubc0d\uc5d0 \uc758\uc874\uc801\uc784: \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc138\uad00 \uc2e0\uace0\uac00 \ucc98\ub9ac\ub418\uac70\ub098 \uc0c1\ud488 \uc18c\uc720\uad8c\uc774 \uc774\uc804\ub418\ub294 \uc815\ud655\ud55c \ub0a0\uc9dc, \uc2ec\uc9c0\uc5b4 \uc815\ud655\ud55c \uc2dc\uac04\uc744 \ud655\uc778\ud558\uae30 \uc704\ud574 \uc740\ud589\uc758 \ub9e4\uc785 \ud658\uc728\ud45c\ub97c \ub04a\uc784\uc5c6\uc774 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775\uacfc \ube44\uc6a9\uc758 \ubd88\uc77c\uce58: \uc218\uc775\uc740 \ub9e4\uc785 \ud658\uc728\ub85c \ud68c\uacc4 \ucc98\ub9ac\ud558\uace0, \uc9c1\uc811 \uad00\ub828\ub41c \uc678\ud654 \ube44\uc6a9\uc740 \uc2dc\uc911 \uc740\ud589\uc758 \ub9e4\ub3c4 \ud658\uc728\ub85c \ud68c\uacc4 \ucc98\ub9ac\ud558\uba74 \ubd88\uade0\ud615\uc774 \ubc1c\uc0dd\ud558\uc5ec \ucd5c\ucd08 \uae30\ub85d \uc2dc \ud658\uc728 \ucc28\uc774\uac00 \uc0dd\uae30\uace0, \uc7ac\ubb34 \ub370\uc774\ud130 \uc870\uc815 \uacfc\uc815\uc774 \ubcf5\uc7a1\ud574\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Diem_moi_ve_ty_gia_xuat_hoa_don_xuat_khau_2026_theo_Thong_tu_992025TT-BTC\"><\/span><b>2026\ub144 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d (\uacf5\ubb38 99\/2025\/TT-BTC \ucc38\uc870)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8728\" aria-describedby=\"caption-attachment-8728\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8728\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-ty-gia-xuat-hoa-don-xuat-khau-2026-theo-Thong-tu-99.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u 2026 theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-ty-gia-xuat-hoa-don-xuat-khau-2026-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-ty-gia-xuat-hoa-don-xuat-khau-2026-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-ty-gia-xuat-hoa-don-xuat-khau-2026-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-ty-gia-xuat-hoa-don-xuat-khau-2026-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Diem-moi-ve-ty-gia-xuat-hoa-don-xuat-khau-2026-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8728\" class=\"wp-caption-text\">2026\ub144 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uad00\ub828 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc740 \ud68c\ub78c 99\ud638\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud68c\ub78c 99\/2025\/TT-BTC\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc5d0 \ub354\uc6b1 \uac00\uae4c\uc6b4 \ud22c\uba85\ud55c \ud68c\uacc4 \ubc29\uc2dd\uc744 \ub3c4\uc785\ud569\ub2c8\ub2e4. \ud658\uc728\ucc28\uc774 \uacc4\uc815 413\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uaddc\uc815\uc740 \uae30\uc5c5\uc774 \uc218\ucd9c \uc1a1\uc7a5\uc758 \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \ubc29\uc2dd\uc744 \uadfc\ubcf8\uc801\uc73c\ub85c \ubcc0\ud654\uc2dc\ud0b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" title=\"\uc720\ud29c\ube0c \ub3d9\uc601\uc0c1 \ud50c\ub808\uc774\uc5b4\" src=\"https:\/\/www.youtube.com\/embed\/8QGOtRw_7WI?si=ZcaR0CV7JIYwVjIH\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_nghia_moi_ve_ty_gia_giao_dich_thuc_te_nam_2026\"><\/span><b>2026\ub144 \uc2e4\uc9c8 \ud658\uc728\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uc815\uc758.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC\uc758 \ud658\uc728 \uc801\uc6a9 \uc6d0\uce59\uc5d0 \uad00\ud55c \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc774 \uc678\ud654\ub85c \uacbd\uc81c \uac70\ub798\ub97c \uc218\ud589\ud558\uc9c0\ub9cc \uc0c1\uc5c5 \uacc4\uc57d\uc5d0 \ud2b9\uc815 \ud658\uc728\uc774 \uba85\uc2dc\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc2e4\uc81c \uac70\ub798 \ud658\uc728\uc744 \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ubc88 \uac1c\ud601\uc758 \ud575\uc2ec\uc740 \uc2e4\uc81c \ud658\uc728\uc744 \uc7ac\uc815\uc758\ud558\ub294 \ub370 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \uac70\ub798\uc77c\uc5d0 \ub2e4\uc74c\uacfc \uac19\uc774 \uc2e4\uc81c \ud658\uc728\uc744 \uc120\ud0dd\ud560 \uad8c\ub9ac\ub97c \uac16\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uc5c5\uc774 \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc0c1\uc5c5 \uc740\ud589\uc758 \uc1a1\uae08 \uc2dc \ud3c9\uade0 \ub9e4\ub9e4 \ud658\uc728.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadfc\uc0ac \ud658\uc728: \uc774\ub294 \uae30\uc5c5\uc774 \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc0c1\uc5c5 \uc740\ud589\uc758 \ud3c9\uade0 \ub9e4\ub9e4 \ud658\uc728\uacfc \ube44\uad50\ud558\uc5ec \ucc28\uc774\uac00 1% \ub610\ub294 -1%s\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294 \ud658\uc728\uc785\ub2c8\ub2e4. \uadfc\uc0ac \ud658\uc728\uc744 \uc801\uc6a9\ud558\uae30 \uc704\ud55c \uc804\uc81c \uc870\uac74\uc740 \ud574\ub2f9 \ud68c\uacc4 \uae30\uac04 \ub3d9\uc548 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc911\ub300\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\uc544\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub77c 2026\ub144 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc740 \uc9c0\uc815\ub41c \uacb0\uc81c \uc740\ud589\uc758 \uc21c\uc218 \uc1a1\uae08 \ub9e4\uc785 \ud658\uc728\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774\uc81c \ud3c9\uade0 \uc1a1\uae08 \ub9e4\uc785 \ubc0f \ub9e4\ub3c4 \ud658\uc728 \ub610\ub294 \ud5c8\uc6a9\ub41c \ubc94\uc704 \ub0b4\uc758 \uadfc\uc0ac \ud658\uc728\uc744 \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74, \ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub77c 2026\ub144 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc740 \uc1a1\uae08 \uc2dc \ud3c9\uade0 \ub9e4\uc785 \ubc0f \ub9e4\ub3c4 \ud658\uc728\uc774\uac70\ub098, \uc1a1\uae08 \uc2dc \ud3c9\uade0 \ub9e4\uc785 \ubc0f \ub9e4\ub3c4 \ud658\uc728\uacfc \ube44\uad50\ud558\uc5ec -1%\uc5d0\uc11c 1% \uc0ac\uc774\uc758 \ucc28\uc774\ub97c \uac16\ub294 \ub300\ub7b5\uc801\uc778 \ud658\uc728\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_ty_gia_ghi_so_hach_toan_ngoai_te\"><\/span><b>\uc678\ud654 \ud68c\uacc4\uc5d0 \uad00\ud55c \ud658\uc728 \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uacb0\uc815 \uc2dc \ucd5c\ucd08 \ud658\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uc2e4\uc81c \ud658\uc728\uacfc \ub354\ubd88\uc5b4, \ud68c\ub78c 99\/2025\/TT-BTC\ub294 \uc7a5\ubd80\ud658\uc728\uc758 \uac1c\ub150\uacfc \uc801\uc6a9 \ubc29\ubc95\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc7a5\ubd80\ud658\uc728\uc740 \ub450 \uac00\uc9c0 \uc720\ud615\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \ud658\uc728\uc740 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub429\ub2c8\ub2e4. \uc774\ub294 \uc678\ud654\ub85c \ud45c\uc2dc\ub41c \uae08\uc735 \uc0c1\ud488\uc5d0 \uc801\uc6a9\ub418\uba70, \uac70\ub798 \ubc1c\uc0dd \uc2dc\uc810\ubd80\ud130 \uacb0\uc81c \uc2dc\uc810\uae4c\uc9c0 \uac01 \uac70\ub798\ubcc4\ub85c \ud658\uc728\uc744 \uba85\ud655\ud558\uac8c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uc911\ud3c9\uade0 \uc7a5\ubd80\uac00\uce58\ud658\uc728: \uc774\ub294 \uc678\ud654 \uc608\uae08, \uace0\uac1d \ubbf8\uc218\uae08, \uac70\ub798\ub7c9\uc774 \ub9ce\uc740 \uacf5\uae09\uc5c5\uccb4 \ubbf8\uc9c0\uae09\uae08 \ub4f1 \uc9c0\uc18d\uc801\uc73c\ub85c \ubc1c\uc0dd\ud558\uace0 \ube60\ub974\uac8c \uc720\ud1b5\ub418\ub294 \uc678\ud654 \ud45c\uc2dc \ud654\ud3d0 \ud56d\ubaa9\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \uc6b4\uc601\uc758 \ud2b9\uc131\uc5d0 \ub530\ub77c \uc2e4\uc81c \ud2b9\uc815 \ud658\uc728\uc744 \uc801\uc6a9\ud560\uc9c0 \ub610\ub294 \uac00\uc911\ud3c9\uade0 \ud658\uc728\uc744 \uc801\uc6a9\ud560\uc9c0 \uc790\uc728\uc801\uc73c\ub85c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub354 \ub098\uc544\uac00, \uaddc\ubaa8\uac00 \ud06c\uace0 \ubc88\uac70\ub85c\uc6b4 \uc7ac\ubb34 \ubd80\uc11c\ub97c \uc6b4\uc601\ud560 \uc790\uc6d0\uc774 \ubd80\uc871\ud55c \uc911\uc18c\uae30\uc5c5\uc758 \uacbd\uc6b0 \uac00\uc7a5 \ube44\uc6a9 \ud6a8\uc728\uc801\uc778 \ud574\uacb0\ucc45\uc740...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-dich-vu\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc544\uc6c3\uc18c\uc2f1 \ud328\ud0a4\uc9c0. \uc778\uac74\ube44\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \ub3d9\uc2dc\uc5d0 2026 \ud68c\uacc4\uc5f0\ub3c4 \ubc0f \uc774\ud6c4 \uc5f0\ub3c4\uc758 \uaddc\uc81c \ubcc0\uacbd \uc0ac\ud56d\uc5d0 \ub300\uc751\ud558\uc5ec \ud68c\uacc4 \uae30\ub85d\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \ubaa8\ub378\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_truc_quan_ty_gia_xuat_hoa_don_xuat_khau_giua_hai_Thong_tu\"><\/span><b>\ub450 \ud68c\ub78c\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc744 \uc2dc\uac01\uc801\uc73c\ub85c \ube44\uad50\ud55c \ud45c\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uacfc \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c 2026 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \ub300\ud55c \uc704\ud5d8 \uc694\uc18c\ub97c \uc27d\uac8c \uc774\ud574\ud558\uace0 \ube44\uad50\ud558\uba70 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc870\uc815\ud560 \uc218 \uc788\ub3c4\ub85d \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uacb0\uc815\uacfc \uad00\ub828\ub41c \uc8fc\uc694 \ucc28\uc774\uc810\uc744 \uc694\uc57d\ud55c \ud45c\ub97c \uc544\ub798\uc5d0 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uc0b0\uc815 \ubc29\uc2dd \uad00\ub828 \ucc28\uc774\uc810 \uc694\uc57d.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ube44\uad50 \uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\ub78c 200\/2014\/TT-BTC<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\ub78c 99\/2025\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubc95\uc801 \uadfc\uac70<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud68c\ub78c 80\/2021\/TT-BTC \uc81c4\uc870 2\ud56d, \ud68c\ub78c 53\/2016\/TT-BTC \uc81c1\uc870 3\ud56d \ubc0f \uacf5\uc2dd \uc11c\ud55c 2229\/TNI-QLDN2.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uacc4\uc815 413\uc5d0 \uc801\uc6a9\ub418\ub294 \ud68c\uacc4 \uc808\ucc28\uc5d0 \ub300\ud55c \uc9c0\uce68\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc218\ucd9c \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \uc218\uc775 \uae30\ub85d\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc694\uad6c\ub418\ub294 \ud658\uc728\uc740 \uc0ac\uc5c5\uc790\uac00 \uac70\ub798 \uc2dc\uc810\uc5d0 \uace0\uac1d\uc5d0\uac8c \uc9c0\ubd88\ud558\ub3c4\ub85d \uc9c0\uc815\ud55c \uc0c1\uc5c5 \uc740\ud589\uc758 \ub9e4\uc785 \ud658\uc728\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc1a1\uae08 \uc2dc \ud3c9\uade0 \ud658\uc728\uacfc \ub9e4\ub3c4 \ud658\uc728 \uc911\uc5d0\uc11c \uc120\ud0dd\ud558\uac70\ub098, \ud3c9\uc18c \uac70\ub798\ud558\ub294 \uc740\ud589\uc758 \ub300\ub7b5\uc801\uc778 \ud658\uc728 \uc911\uc5d0\uc11c \uc120\ud0dd\ud558\uc138\uc694.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud5c8\uc6a9 \uac00\ub2a5\ud55c \ud658\uc728 \ucc28\uc774<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc2a4\ud504\ub808\ub4dc \ub9c8\uc9c4\uc740 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uac70\ub798\uc77c\uc758 \uc815\ud655\ud55c \ud658\uc728\uc774 \uc0ac\uc6a9\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud3c9\uade0 \uc1a1\uae08 \ub9e4\uc218\/\ub9e4\ub3c4 \ud658\uc728 \ub300\ube44 -1%\uc5d0\uc11c 1%\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294 \uc2a4\ud504\ub808\ub4dc\ub97c \ud5c8\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud658\uc728\uc740 \uc678\ud654 \ube44\uc6a9\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uc5c5\uc774 \uac70\ub798\ub97c \uc9c4\ud589\ud558\ub824\ub294 \uc2dc\uc810\uc758 \uc0c1\uc5c5\uc740\ud589\uc758 \ub9e4\ub3c4 \ud658\uc728.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc77c\uad00\ub41c \uc2e4\uc81c \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc7ac\ubb34 \ubcf4\uace0 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc694\uad6c \uc0ac\ud56d.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc9c0\uc815\ub41c \uac01 \uc740\ud589\uc758 \uc77c\uc77c \ub9e4\uc785 \ub610\ub294 \ub9e4\ub3c4 \ud658\uc728\uc744 \uc0c1\uc138\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uadfc\uc0ac \ud658\uc728 \uc801\uc6a9\uc774 \uc77c\uad00\uc131 \uc788\uac8c \uc774\ub8e8\uc5b4\uc9c0\uace0 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc911\ub300\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uacb0\uc815 \ubc29\uc2dd\uc744 \uac70\ub798 \uc2dc\uc810\uc5d0 \ub530\ub77c \ub2e4\uc18c \uacbd\uc9c1\ub418\uac8c \uc801\uc6a9\ud558\ub358 \uae30\uc874 \ubc29\uc2dd\uc5d0\uc11c \ud3c9\uade0 \ud658\uc728\uc774\ub098 \uadfc\uc0ac\uce58\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\ub294 \uc720\uc5f0\ud55c \ubc29\uc2dd\uc73c\ub85c \ubcc0\uacbd\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc758 \uac00\uc7a5 \ud070 \ubcd1\ubaa9 \ud604\uc0c1\uc744 \ud574\uc18c\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc7ac\ubb34 \ub370\uc774\ud130 \ub300\uc870 \uacfc\uc815\uc744 \uac04\uc18c\ud654\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ud68c\uacc4 \ubd80\uc11c\uac00 \ub9e4\uc77c \ud658\uc728 \ucc28\uc774\ub97c \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud558\ub294 \ubd80\ub2f4\uc744 \ub35c\uc5b4\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_ty_gia_hoi_doai_cho_cac_giao_dich_ngoai_te_dac_thu\"><\/span><b>\ud2b9\uc815 \uc678\ud654 \uac70\ub798\uc5d0 \ud658\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uc6d0\uce59.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8729\" aria-describedby=\"caption-attachment-8729\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8729\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nguyen-tac-ap-dung-ty-gia-hoi-doai-cho-cac-giao-dich-ngoai-te-dac-thu.jpg\" alt=\"T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i cho c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7 \u0111\u1eb7c th\u00f9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nguyen-tac-ap-dung-ty-gia-hoi-doai-cho-cac-giao-dich-ngoai-te-dac-thu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nguyen-tac-ap-dung-ty-gia-hoi-doai-cho-cac-giao-dich-ngoai-te-dac-thu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nguyen-tac-ap-dung-ty-gia-hoi-doai-cho-cac-giao-dich-ngoai-te-dac-thu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nguyen-tac-ap-dung-ty-gia-hoi-doai-cho-cac-giao-dich-ngoai-te-dac-thu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nguyen-tac-ap-dung-ty-gia-hoi-doai-cho-cac-giao-dich-ngoai-te-dac-thu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8729\" class=\"wp-caption-text\">\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \ubc0f \ud2b9\uc815 \uc678\ud654 \uac70\ub798\uc5d0 \ud658\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uc6d0\uce59.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">99\/2025\/TT-BTC\ud638 \uacf5\ubb38\uc740 \uc138\uad00 \uc2e0\uace0\uc11c\uc758 \uc218\ucd9c \uc1a1\uc7a5 \ubc0f \uc218\ucd9c \ubd80\uac00\uac00\uce58\uc138 \uc1a1\uc7a5\uc5d0 \ub300\ud55c \ud45c\uc900 \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4 \uae30\ud0c0 \ubaa8\ub4e0 \uc678\ud654 \uac70\ub798\uc5d0 \ub300\ud55c \ud45c\uc900\ud654\ub41c \uc6d0\uce59 \uccb4\uacc4\ub97c \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2a5\ub3d9\uc801\uc778 \uc678\ud658 \uac70\ub798: \uae30\uc5c5\uc774 \ud604\ubb3c \uacc4\uc57d, \uc120\ubb3c \uacc4\uc57d, \uc635\uc158 \uacc4\uc57d \ub610\ub294 \uc2a4\uc651 \uacc4\uc57d\uacfc \uac19\uc740 \ud2b9\uc218 \uc678\ud658 \uac70\ub798 \uacc4\uc57d\uc744 \uccb4\uacb0\ud560 \ub54c \uc801\uc6a9\ub418\ub294 \ud658\uc728\uc740 \uacc4\uc57d\uc11c \uc790\uccb4\uc5d0 \uc9c1\uc811 \ud569\uc758\ub418\uace0 \uc11c\uba85\ub41c \ud658\uc728\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc57d\uc11c\uc5d0 \ud658\uc728\uc774 \uba85\uc2dc\ub418\uc9c0 \uc54a\uc740 \uacbd\uc81c \uac70\ub798\uc758 \uacbd\uc6b0, \ud574\ub2f9 \uae30\uc5c5\uc774 \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc0c1\uc5c5\uc740\ud589\uc758 \uc2e4\uc81c \ud658\uc728\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc218\uc775\uc774\ub098 \uc138\uae08 \ube44\uc6a9\uc744 \uc870\uc815\ud558\uae30 \uc704\ud574 \uc784\uc758\ub85c \ud658\uc728\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_thuc_te_va_luu_y_trong_yeu_doi_voi_ke_toan_doanh_nghiep_xuat_khau\"><\/span><b>\uc218\ucd9c \uae30\uc5c5 \ud68c\uacc4\uc5d0 \ub300\ud55c \uc2e4\uc9c8\uc801\uc778 \uc601\ud5a5 \ubc0f \uc8fc\uc694 \uace0\ub824 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8730\" aria-describedby=\"caption-attachment-8730\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8730\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nhung-luu-y-trong-yeu-doi-voi-ke-toan-doanh-nghiep-xuat-khau.jpg\" alt=\"T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eefng l\u01b0u \u00fd tr\u1ecdng y\u1ebfu \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nhung-luu-y-trong-yeu-doi-voi-ke-toan-doanh-nghiep-xuat-khau.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nhung-luu-y-trong-yeu-doi-voi-ke-toan-doanh-nghiep-xuat-khau-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nhung-luu-y-trong-yeu-doi-voi-ke-toan-doanh-nghiep-xuat-khau-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nhung-luu-y-trong-yeu-doi-voi-ke-toan-doanh-nghiep-xuat-khau-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ty-gia-xuat-hoa-don-xuat-khau-va-nhung-luu-y-trong-yeu-doi-voi-ke-toan-doanh-nghiep-xuat-khau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8730\" class=\"wp-caption-text\">\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \ubc0f \uc218\ucd9c \uae30\uc5c5 \ud68c\uacc4 \ucc98\ub9ac \uc2dc \uc8fc\uc694 \uace0\ub824 \uc0ac\ud56d.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uacc4\uc0b0 \ubc29\uc2dd\uc774 \ubcc0\uacbd\ub428\uc5d0 \ub530\ub77c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uae30\uc874 \ud68c\uacc4 \uad00\ud589\uc744 \uc218\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \ubcf4\uc548\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud55c \uc2e4\uc9c8\uc801\uc778 \uc870\uce58 \uad8c\uc7a5 \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uba85\ud655\ud55c \ub0b4\ubd80 \uc7ac\ubb34 \uaddc\uc815\uc744 \uc218\ub9bd\ud558\uc2ed\uc2dc\uc624. \uae30\uc5c5\uc740 \uc5b4\ub5a4 \uc0c1\uc5c5 \uc740\ud589\uc744 \uc120\ud0dd\ud560 \uac83\uc778\uc9c0 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ud55c \ubb38\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \ud3c9\uade0 \ud658\uc728\uc744 \uc801\uc6a9\ubc1b\uae30 \uc704\ud55c \uae30\uc900\uc73c\ub85c \uae30\uc5c5\uc774 \uc790\uc8fc \uac70\ub798\ud558\ub294 \uc740\ud589\uc744 \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc804\uccb4\uc5d0 \uac78\uccd0 \uc77c\uad00\ub418\uac8c \uc801\uc6a9\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">-1%\uc5d0\uc11c 1% \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc5c4\uaca9\ud55c \uad00\ub9ac\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\ub85c \uadfc\uc0ac\uce58\ub97c \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0, \ub0b4\ubd80 \ud1b5\uc81c \ubd80\uc11c\ub294 \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0 \uc790\ub3d9 \uacc4\uc0b0 \uae30\ub2a5\uc744 \uc124\uc815\ud558\uc5ec \uc77c\uc77c \ud3b8\ucc28\ub97c \ud655\uc778\ud558\uace0, \uc120\ud0dd\ud55c \uc740\ud589\uc758 \ud3c9\uade0 \ub9e4\uc785 \ubc0f \ub9e4\ub3c4 \ud658\uc728 \ub300\ube44 1%\uc758 \uaddc\uc81c \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\uc758 \uc911\uc694\uc131 \ud3c9\uac00: \uc5f0\uc911 \ud658\uc728 \ubcc0\ub3d9\uc774 \uc2ec\ud55c \uacbd\uc6b0, \uadfc\uc0ac \ud658\uc728\uc744 \uc798\ubabb \uc0ac\uc6a9\ud558\uba74 \uc2e4\uc81c \uc218\ucd9c \uc218\uc775\uc774 \ud06c\uac8c \uc65c\uace1\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \ucc45\uc784\uc790\ub294 \uc774\ub7ec\ud55c \uc601\ud5a5\uc758 \uc815\ub3c4\ub97c \uc8fc\uae30\uc801\uc73c\ub85c \uc7ac\ud3c9\uac00\ud558\uc5ec \ud658\uc728 \uacc4\uc0b0 \ubc29\uc2dd\uc744 \uc801\uc808\ud788 \uc870\uc815\ud574\uc57c \ud558\uba70, \uc138\ubb34 \ub2f9\uad6d\uc774 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ud658\uc0b0 \uc870\uc815\uc744 \uc694\uad6c\ud558\uac70\ub098 \uc774\ub97c \uac70\ubd80\ud558\ub294 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uad00\ub9ac \uc778\ub825\uc758 \uc790\uc9c8 \ud655\ubcf4: \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \uc7ac\ubb34 \uc815\ucc45\uc758 \ucc45\uc784\uc131\uacfc \uc77c\uad00\uc131\uc744 \uac15\uc870\ud569\ub2c8\ub2e4. \ubc95\ub960\uc744 \uc644\ubcbd\ud558\uac8c \uc900\uc218\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc804\ubb38\uc801\uc778 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4. \ub354 \ub098\uc544\uac00, \ud574\uacb0\ucc45\uc740\u2026<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-truong\/\"> \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub97c \uace0\uc6a9\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ucda9\ubd84\ud55c \uc2e4\ubb34 \uc804\ubb38 \uc9c0\uc2dd\uc740 \ud658\uc728 \uc815\ucc45\uc744 \uc218\ub9bd\ud558\uace0 \uc2b9\uc778\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uad00\ub828 \ub2f9\uad6d\uc5d0 \ud22c\uba85\ud55c \uc124\uba85\uc744 \uc81c\uacf5\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-phan-hanh-ke-toan-trong-doanh-nghiep-san-xuat\/\">\uc81c\uc870\uc5c5\uccb4\uc758 \ud68c\uacc4 \uae30\ub2a5.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cap_nhat_diem_moi_Nghi_dinh_2522026_ve_ty_gia_xuat_hoa_don_xuat_khau\"><\/span><strong>\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc5d0 \uad00\ud55c \ubc95\ub839 252\/2026\uc758 \uc5c5\ub370\uc774\ud2b8\ub41c \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc218\ucd9c\ud488\uc5d0 \ub300\ud574\uc11c\ub294 2025\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c12\uc870 \uc81c6\ud56d\uc5d0\uc11c \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<blockquote><p><i>\uc218\ucd9c\uc785 \uc0c1\ud488\uc5d0 \ub300\ud55c \uc138\uae08 \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc740 \uad00\uc138\ubc95 \uaddc\uc815\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/i><\/p><\/blockquote>\n<p>\uc774 \uaddc\uc815\uc740 2026\ub144 ND-CP\ud638 \uc2dc\ud589\ub839 \uc81c1\uc870\uc5d0\uc11c \ub354\uc6b1 \uba85\ud655\ud788 \ud655\uc778\ub418\uba70, \ud574\ub2f9 \uc870\ud56d\uc5d0 \ub530\ub974\uba74 \uc218\ucd9c\uc785 \uc0c1\ud488\uc5d0 \ub300\ud55c \uc138\uae08 \uacc4\uc0b0\uc744 \uc704\ud55c \ud658\uc728\uc740 \uad00\uc138\ubc95 \uaddc\uc815\uc5d0 \ub530\ub77c \uacc4\uc18d \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c 2026\ub144 ND-CP\ud638 \uc2dc\ud589\ub839\uc740 \ud658\uc728 \uacb0\uc815 \ubc29\uc2dd\uc744 \uc644\uc804\ud788 \uc0c8\ub86d\uac8c \uc815\ub9bd\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \ud604\ud589 \uad00\uc138\ubc95 \uccb4\uacc4\ub97c \uc9c1\uc811\uc801\uc73c\ub85c \ucc38\uc870\ud558\uace0 \uc788\uc74c\uc744 \uc54c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc774\uc640 \ub3d9\uc2dc\uc5d0, \ubc95\ub839 254\/2026\/ND-CP\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/p>\n<blockquote><p><i>\uc678\ud654\ub85c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \ub54c, \uc0ac\uc5c5\uc790\ub294 \uc138\ubb34\ud589\uc815\ubc95 \ubc0f \uadf8 \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \uc678\ud654\uc640 \ubca0\ud2b8\ub0a8 \ub3d9\ud654 \uac04\uc758 \ud658\uc728\uc744 \ud45c\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/i><\/p><\/blockquote>\n<p>\uc774\ub294 \uc804\uc790\uc1a1\uc7a5\uc5d0 \uad00\ud55c \ubc95\ub839 252\ud638\uc5d0 \ub530\ub77c \uc218\ucd9c\uc1a1\uc7a5\uc758 \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \uc9c1\uc811\uc801\uc778 \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/p>\n<p><b>\ub2e4\uc74c \uc0ac\ud56d\uc744 \uac15\uc870\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/b>\u00a0\uc774 \ud658\uc728\uc740 \uc138\uae08 \ubc0f \uad00\uc138 \uc2e0\uace0 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\uba70 \uc1a1\uc7a5\uc5d0 \ud45c\uc2dc\ub429\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \uc7a5\ubd80\uc5d0 \uc218\uc775\uacfc \ube44\uc6a9\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ud558\ub294 \ud68c\uacc4 \ud658\uc728\uacfc\ub294 \uc644\uc804\ud788 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_252_tren_thuc_te\"><\/span><b>\ubc95\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uc0b0\uc815 \uc2e4\ubb34 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ud604\ud589 \uad00\uc138 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ubc95\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5\uc758 \ud658\uc728\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uacb0\uc815\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li aria-level=\"1\">\uc801\uc6a9 \ud658\uc728: \ubca0\ud2b8\ub0a8 \uc678\ubb34\uc0c1\uc5c5\uc740\ud589(Vietcombank) \ubcf8\uc810\uc758 \uc740\ud589 \uc1a1\uae08 \ub9e4\uc785 \ud658\uc728.<\/li>\n<li aria-level=\"1\">\uae30\uc900 \uc2dc\uc810: \ubc14\ub85c \uc9c1\uc804 \uc8fc \ubaa9\uc694\uc77c \ub9d0\uc77c (\ubaa9\uc694\uc77c\uc774 \uacf5\ud734\uc77c\uc778 \uacbd\uc6b0\uc5d0\ub294 \uc9c1\uc804 \uadfc\ubb34\uc77c).<\/li>\n<li aria-level=\"1\">\uc801\uc6a9 \ubc94\uc704: \uc774 \ud658\uc728\uc740 \ub2e4\uc74c \uc8fc\uc5d0 \uc811\uc218\ub418\ub294 \ubaa8\ub4e0 \uc138\uad00 \uc2e0\uace0\uc11c\uc5d0 \uc77c\uad04\uc801\uc73c\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\uc774 \uc8fc\uac04 \ud658\uc728 \uacb0\uc815 \uba54\ucee4\ub2c8\uc998\uc744 \ud1b5\ud574 \uae30\uc5c5\uc740 \ud68c\uacc4 \ud658\uc728\ucc98\ub7fc \ub9e4 \uac70\ub798\uc77c\ub9c8\ub2e4 \uac1c\ubcc4 \ud658\uc728\uc744 \uc870\ud68c\ud574\uc57c \ud558\ub294 \ub300\uc2e0, \uac19\uc740 \uc8fc \ub0b4\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc218\ucd9c \uc120\uc801\uc5d0 \ub300\ud55c \ud658\uc728\uc744 \ubcf4\ub2e4 \uc801\uadf9\uc801\uc73c\ub85c \uc870\ud68c\ud558\uace0 \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc2e4\uc81c \uc801\uc6a9\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \ub0b4\uc6a9\uc740 2025\ub144 10\uc6d4 20\uc77c\uc790 \ub5a0\uc774\ub2cc\uc131 \uc138\ubb34\uc11c \uacf5\uc2dd \uc11c\ud55c 2229\/TNI-QLDN2\uc5d0 \uba85\uc2dc\ub41c \uc218\ucd9c \uc0c1\ud488\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0\uc11c \ubc1c\ud589 \uc2dc\uae30 \ubc0f \ud658\uc728 \uad00\ub828 \uc9c0\uce68\uc744 \ucc38\uc870\ud558\uc2ed\uc2dc\uc624. \ud574\ub2f9 \ubb38\uc11c\uc5d0 \ub530\ub974\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li aria-level=\"1\">\uc218\ucd9c \uc1a1\uc7a5\uc5d0 \uba85\uc2dc\ub41c \ud658\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uc218\uc775\uc744 \uae30\ub85d\ud560 \ub54c, \uae30\uc5c5\uc740 \uac70\ub798 \uc2dc\uc810\uc5d0 \uace0\uac1d\uc774 \ub300\uae08\uc744 \uc9c0\ubd88\ud558\ub3c4\ub85d \uc9c0\uc815\ud55c \uc0c1\uc5c5 \uc740\ud589\uc758 \ub9e4\uc785 \ud658\uc728\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/li>\n<li aria-level=\"1\">\uc218\ucd9c \uc1a1\uc7a5\uc5d0 \uba85\uc2dc\ub41c \ud658\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \ube44\uc6a9\uc744 \uae30\ub85d\ud560 \ub54c, \uae30\uc5c5\uc740 \uac70\ub798 \uc2dc\uc810\uc5d0 \uac70\ub798\ub97c \uc218\ud589\ud558\ub824\ub294 \uc0c1\uc5c5 \uc740\ud589\uc758 \ub9e4\ub3c4 \ud658\uc728\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_252_voi_ty_gia_hach_toan_theo_Thong_tu_99\"><\/span><b>\uc2dc\ud589\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ubc1c\ud589\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uacfc \ud68c\ub78c 99\ud638\uc5d0 \ub530\ub978 \ud68c\uacc4 \ucc98\ub9ac\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc744 \uad6c\ubd84\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc2dc\ud589\ub839 252\ud638\uc5d0 \uaddc\uc815\ub41c \uc138\uae08 \ubc0f \uad00\uc138 \ubaa9\uc801\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uacfc \ub354\ubd88\uc5b4, \uae30\uc5c5\uc740 \uae30\uc5c5 \ud68c\uacc4 \uccb4\uacc4\ub97c \uc548\ub0b4\ud558\ub294 \ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub77c \ud68c\uacc4 \ud658\uc728\uc744 \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub974\uba74, \ud68c\uacc4\uc0c1 \uc678\ud654 \ud658\uc0b0\uc740 \uac01 \uacbd\uc81c \uac70\ub798 \uc720\ud615\uc5d0 \ub530\ub77c \uc2e4\uc81c \uac70\ub798 \ud658\uc728 \ub610\ub294 \uc7a5\ubd80 \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \ud574\uc57c \ud558\uba70, \uad6c\uccb4\uc801\uc73c\ub85c \ub450 \uac00\uc9c0 \uc720\ud615\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li aria-level=\"1\"><b>\uccab\uc9f8, \uc2e4\uc81c \ud658\uc728\uc785\ub2c8\ub2e4.<\/b>\u00a0\uae30\uc5c5\uc740 \uac70\ub798\uc77c\uc758 \uc2e4\uc81c \ud658\uc728\uc744 \ud3c9\uade0 \uc1a1\uae08 \ub9e4\ub9e4 \ud658\uc728\ub85c \uc120\ud0dd\ud558\uac70\ub098, \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc0c1\uc5c5\uc740\ud589\uc758 \ud3c9\uade0 \uc1a1\uae08 \ub9e4\ub9e4 \ud658\uc728\uacfc +\/- 1% \uc774\ub0b4\uc758 \ucc28\uc774\ub97c \uac16\ub294 \uadfc\uc0ac \ud658\uc728\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadfc\uc0ac \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc911\ub300\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li aria-level=\"1\"><b>\ub458\uc9f8\ub85c, \ub3c4\uc11c \ud658\uc728\uc785\ub2c8\ub2e4.<\/b>\uc774\ub294 \uac01 \uae30\uc5c5\uc758 \uc678\ud654 \ud45c\uc2dc \uae08\uc735 \ud56d\ubaa9\uc758 \ud2b9\uc131\uacfc \uad00\ub9ac \uc694\uad6c \uc0ac\ud56d\uc5d0 \ub530\ub77c \uc2e4\uc81c \ud2b9\uc815 \uc7a5\ubd80 \ud658\uc728 \ub610\ub294 \uac00\uc911 \ud3c9\uade0 \uc7a5\ubd80 \ud658\uc728\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ubd80\uc11c\ub294 \uac01 \uc678\ud654 \ud45c\uc2dc \uae08\uc735 \ud56d\ubaa9\uc758 \uc7a5\ubd80 \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\ub85c \uc6d0\uae08\uc758 \uc218\ub7c9\uacfc \ud68c\uacc4 \ud1b5\ud654 \ub2e8\uc704\ub85c \ud658\uc0b0\ub41c \uac00\uce58\ub97c \uba74\ubc00\ud788 \ucd94\uc801\ud574\uc57c \ud569\ub2c8\ub2e4. \ud544\uc694\ud55c \uacbd\uc6b0, \uc6d0\uae08\uc758 \uc885\ub958(\ud604\uae08, \uc694\uad6c\ubd88\uc608\uae08 \ub4f1) \ub610\ub294 \ubd80\ucc44\uc758 \uc885\ub958\ubcc4\ub85c \uc7a5\ubd80 \ud658\uc728\uc744 \ubcc4\ub3c4\ub85c \uacc4\uc0b0\ud574\uc57c \ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p>\ub530\ub77c\uc11c \uc218\ucd9c \uc1a1\uc7a5\uc758 \ud658\uc728\uc740 \uac70\ub798 \uc2dc\uc810\uc758 \uc2e4\uc81c \uac70\ub798 \ud658\uc728, \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \uae30\uc5c5\uc774 \uace0\uac1d\uc5d0\uac8c \ub300\uae08 \uc9c0\uae09\uc744 \uc9c0\uc815\ud55c \uc0c1\uc5c5 \uc740\ud589\uc758 \ub9e4\uc785 \ud658\uc728\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. \uc2dc\ud589\ub839 99\/2025\/TT-BTC\ub294 \ub300\ub7b5\uc801\uc778 \ud658\uc728\uc744 \uc785\ub825\ud558\ub294 \uc635\uc158\uc744 \ud655\ub300\ud558\uc5ec \uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ub354\uc6b1 \ud3b8\ub9ac\ud558\uac8c \ud558\uba74\uc11c\ub3c4 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\ub3c4\ub85d \ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ucc28\uc774\uc810\uc740 \ub2e4\uc74c \ud45c\uc5d0 \uc694\uc57d\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000; height: 216px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>252\ud638 \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uacfc 99\ud638 \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \ud68c\uacc4 \ud658\uc728\uc744 \uad6c\ubd84\ud558\ub294 \ud45c.<\/caption>\n<tbody>\n<tr style=\"height: 48px;\">\n<td style=\"width: 33.3333%; height: 48px; text-align: center;\"><strong>\ucf58\ud150\uce20<\/strong><\/td>\n<td style=\"width: 33.3333%; height: 48px; text-align: center;\"><strong>\ud68c\uacc4 \ud658\uc728<\/strong><\/td>\n<td style=\"width: 33.3333%; height: 48px; text-align: center;\"><strong>\uc138\uae08 \uc2e0\uace0, \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \ud1b5\uad00 \ubaa9\uc801\uc758 \ud658\uc728.<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 33.3333%; height: 72px;\">\ubc95\uc801 \uadfc\uac70<\/td>\n<td style=\"width: 33.3333%; height: 72px;\">\ud68c\ub78c 99\/2025\/TT-BTC<\/td>\n<td style=\"width: 33.3333%; height: 72px;\">2025\ub144 \uc138\ubb34\ud589\uc815\ubc95; \uc2dc\ud589\ub839 252\/2026\/ND-CP; \uc2dc\ud589\ub839 254\/2026\/ND-CP; \uad00\uc138\ubc95<\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 33.3333%; height: 48px;\">\uc0ac\uc6a9 \ubaa9\uc801<\/td>\n<td style=\"width: 33.3333%; height: 48px;\">\uc218\uc775, \ube44\uc6a9 \ubc0f \ubbf8\uc9c0\uae09\uae08 \uae30\ub85d; \ud68c\uacc4 \ubd84\uac1c.<\/td>\n<td style=\"width: 33.3333%; height: 48px;\">\uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589, \uc138\uae08 \ubaa9\uc801\uc758 \ud658\uc728 \uc0b0\uc815, \uc138\uae08 \uc2e0\uace0 \ubc0f \uc138\uad00 \uc2e0\uace0.<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\uc5b4\ub5bb\uac8c \uacb0\uc815\ud560\uae4c\uc694?<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\uc1a1\uae08 \uc2dc \ud3c9\uade0 \ub9e4\ub9e4 \ud658\uc728, \uc989 \ud574\ub2f9 \uae30\uc5c5\uc774 \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc0c1\uc5c5 \uc740\ud589\uc758 \ub300\ub7b5\uc801\uc778 \ud658\uc728(+\/- +\/- 1%)\uc785\ub2c8\ub2e4.<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\ube44\uc5e3\ucf64\ubc45\ud06c \ubcf8\uc810\uc5d0\uc11c \uc740\ud589 \uc1a1\uae08 \uc2dc \uc801\uc6a9\ub418\ub294 \ub9e4\uc785 \ud658\uc728\uc740 \uad00\uc138 \uaddc\uc815\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\uc801\uc6a9 \ubc94\uc704<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\uae30\uc5c5 \ud68c\uacc4<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\uc138\uae08 \ubc0f \uad00\uc138<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc704 \ube44\uad50\ud45c\ub97c \ubcf4\uba74, \uc218\ucd9c \ud65c\ub3d9\uacfc \uad00\ub828\ub41c \ub450 \uac00\uc9c0 \ud658\uc728(\uc81c252\ud638 \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uacfc \uc81c99\/2025\/TT-BTC\ud638 \ud68c\ub78c\uc5d0 \ub530\ub978 \ud68c\uacc4 \ud658\uc728)\uc740 \uc11c\ub85c \ub3c5\ub9bd\uc801\uc774\uba70 \ub300\uccb4\ud560 \uc218 \uc5c6\uc74c\uc744 \uc54c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub9cc\uc57d \uae30\uc5c5\uc774 \uc1a1\uc7a5\uc774\ub098 \uc138\uad00 \uc2e0\uace0\uc11c \uc791\uc131 \uc2dc \ud68c\uacc4 \ud658\uc728\uc744 \uc798\ubabb \uc0ac\uc6a9\ud558\uac70\ub098(\ub610\ub294 \uadf8 \ubc18\ub300\ub85c) \ud68c\uacc4 \ud658\uc728\uc744 \uc798\ubabb \uc0ac\uc6a9\ud558\uba74 \uc804\uc790 \uc1a1\uc7a5, \uc138\uad00 \uc2e0\uace0\uc11c, \ud68c\uacc4 \uc7a5\ubd80\uc758 \ub370\uc774\ud130\uac00 \uc77c\uce58\ud558\uc9c0 \uc54a\uc544 \uc138\ubb34 \ub2f9\uad6d\uc774\ub098 \uad00\uc138 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc138\uae08 \uad00\ub828 \uc124\uba85, \uc870\uc815 \ub610\ub294 \uccb4\ub0a9 \uc138\uae08 \uc9d5\uc218\ub97c \uc694\uad6c\ubc1b\uc744 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc218\ucd9c \uae30\uc5c5\uc774 \ud604\ud589 \ubc95\uaddc\ub97c \uc900\uc218\ud558\uae30 \uc704\ud574\uc11c\ub294 \ub0b4\ubd80 \uc808\ucc28\ub97c \uc218\ub9bd\ud558\ub294 \ucd08\uae30 \ub2e8\uacc4\ubd80\ud130 \uc774 \ub450 \uac00\uc9c0 \ud658\uc728\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\uc5d0 \uc2dc\ud589\ub420 \uc0c8\ub85c\uc6b4 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uaddc\uc815\uc740 \uc0c1\ub2f9\ud55c \uc720\uc5f0\uc131\uc744 \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\ub4e4\uc774 \uac70\ub798 \uc2dc\uc810\uc5d0 \uc2dc\uc911 \uc740\ud589\uc758 \uc18c\ub9e4 \ub9e4\uc785 \ud658\uc728 \ubcc0\ub3d9\uc744 \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud558\ub294 \ubd80\ub2f4\uc744 \uc904\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \uc720\uc5f0\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574\uc11c\ub294 \uae30\uc5c5 \ub0b4 \ud68c\uacc4 \uc815\ucc45\uc758 \uc120\ud0dd\uacfc \uc801\uc6a9\uc5d0 \uc788\uc5b4 \ub192\uc740 \uc218\uc900\uc758 \uc790\uae30 \uc808\uc81c, \uccb4\uacc4\uc801\uc778 \uc811\uadfc \ubc29\uc2dd, \uadf8\ub9ac\uace0 \uc77c\uad00\uc131\uc774 \uc694\uad6c\ub429\ub2c8\ub2e4. \uc55e\uc73c\ub85c \uae30\uc5c5 \uacbd\uc601\uc790\uc640 \ud68c\uacc4 \ucc45\uc784\uc790\ub294 2026\ub144\uc758 \uc548\uc804\ud558\uace0 \ud6a8\uc728\uc801\uc778 \ud68c\uacc4\uc5f0\ub3c4\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 99\/2025\/TT-BTC \uacf5\ubb38\uc744 \uc900\uc218\ud558\uc5ec \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\uace0, \uc9c1\uc6d0 \uad50\uc721\uc744 \uc2e4\uc2dc\ud558\uba70, \ucd5c\uc801\uc758 \uc678\ud658 \ud68c\uacc4 \uc2dc\ub098\ub9ac\uc624\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc555\ub825\uacfc \uc704\ud5d8\uc744 \uc644\uc804\ud788 \uc644\ud654\ud558\uae30 \uc704\ud574 \uc0b0\uc5c5 \ub2e8\uc9c0 \ubc0f \ucca8\ub2e8 \uae30\uc220 \ub2e8\uc9c0\uc5d0 \uc788\ub294 \uae30\uc5c5\ub4e4\uc740 \uc804\ubb38 \uacf5\uae09\uc5c5\uccb4\uc640 \ud611\ub825\ud558\ub294 \uac83\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tphcm\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc2e0\ub8b0\ud560 \uc218 \uc788\uace0 \uc804\ubb38\uc801\uc774\uba70 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \ud30c\ud2b8\ub108\ub4e4\uc774 \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud558\uace0 \ud611\ub825\ud558\uc5ec \uc774\uc810\uc744 \uadf9\ub300\ud654\ud558\uace0 \uc7a0\uc7ac\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \uc2e0\uc18d\ud55c \uc9c0\uc6d0\uacfc \ubb34\ub8cc \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_ty_gia_xuat_hoa_don_xuat_khau_cho_doanh_nghiep_san_xuat\"><\/span><b>\uc81c\uc870\uc5c5\uccb4\uc758 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uad00\ub828 \uc9c8\ubb38\uc5d0 \ub2f5\ubcc0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_san_xuat_xuat_khau_mo_nhieu_tai_khoan_ngoai_te_thi_xac_dinh_nhu_the_nao_de_lay_ty_gia_xuat_hoa_don_xuat_khau\"><\/span><b>\uc218\ucd9c \uc9c0\ud5a5\uc801\uc778 \uc81c\uc870\uc5c5\uccb4\uac00 \uc5ec\ub7ec \uc678\ud654 \uacc4\uc88c\ub97c \uac1c\uc124\ud55c \uacbd\uc6b0, \uc218\ucd9c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc \ud658\uc728\uc740 \uc5b4\ub5bb\uac8c \uacb0\uc815\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5\uc740 \ud55c \uc740\ud589\ub9cc \uc120\ud0dd\ud560 \ud544\uc694\ub294 \uc5c6\uc9c0\ub9cc, \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ub97c \ud558\ub294 \uc0c1\uc5c5 \uc740\ud589\uc744 \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_thong_quan_to_khai_hai_quan_khac_voi_thoi_diem_xuat_hoa_don_dien_tu_xuat_khau_doanh_nghiep_san_xuat_ap_dung_ty_gia_nao_de_ghi_nhan_doanh_thu_va_ty_gia_xuat_hoa_don_xuat_khau\"><\/span><b>\ud1b5\uad00 \uc2dc\uc810\uacfc \uc804\uc790 \uc218\ucd9c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc774 \ub2e4\ub974\uae30 \ub54c\ubb38\uc5d0 \uc81c\uc870\uc5c5\uccb4\ub294 \ub9e4\ucd9c \uae30\ub85d \uc2dc \uc5b4\ub5a4 \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uace0 \uc218\ucd9c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc5d0\ub294 \uc5b4\ub5a4 \ud658\uc728\uc744 \uc0ac\uc6a9\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc11c\ub85c \ub2e4\ub978 \ubaa9\uc801\uc744 \uac00\uc9c4 \ub450 \uac00\uc9c0 \uc720\ud615\uc758 \ud658\uc728\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4. \uc138\uad00 \uc2e0\uace0\uc11c\uc5d0 \uae30\uc7ac\ub418\ub294 \ud658\uc728\uc740 \ub4f1\ub85d\uc77c \ud604\uc7ac \uad00\uc138\uccad\uc5d0\uc11c \ubc1c\ud45c\ud558\ub294 \ud658\uc728\uc785\ub2c8\ub2e4. \uc774 \ud658\uc728\uc740 \uc218\ucd9c\uc785 \uc138\uae08 \uacc4\uc0b0 \ubc0f \ud1b5\uad00 \uc808\ucc28\uc5d0\ub9cc \uc720\ud6a8\ud558\uba70, \ud68c\uacc4 \ucc98\ub9ac\uc5d0\ub294 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc218\ucd9c \uc1a1\uc7a5 \ubc0f \ud68c\uacc4\uc0c1 \uc218\uc775 \uae30\ub85d\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc740 \uc1a1\uc7a5 \ubc1c\ud589\uc77c \ud604\uc7ac \uc2dc\uc911 \uc740\ud589\uc5d0\uc11c \uc77c\ubc18\uc801\uc73c\ub85c \uc0ac\uc6a9\ud558\ub294 \ud3c9\uade0 \ub9e4\uc785 \ubc0f \ub9e4\ub3c4 \ud658\uc728\uc785\ub2c8\ub2e4. \ud68c\uacc4\uc0c1 \uc218\uc775\uc740 \ud574\ub2f9 \uc1a1\uc7a5\uc5d0 \uae30\uc7ac\ub41c \ud658\uc0b0 \uae08\uc561\uacfc \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_san_xuat_xuat_khau_theo_loai_hinh_gia_cong_cho_thuong_nhan_nuoc_ngoai_hach_toan_hoa_don_phi_gia_cong_bang_ngoai_te_the_nao\"><\/span><b>\ud574\uc678 \ubb34\uc5ed\uc5c5\uccb4\ub97c \uc704\ud55c \uac00\uacf5 \uacc4\uc57d\uc5d0 \ub530\ub77c \uc0c1\ud488\uc744 \uc81c\uc870 \ubc0f \uc218\ucd9c\ud558\ub294 \uae30\uc5c5\uc740 \uc678\ud654\ub85c \ub41c \uac00\uacf5 \uc218\uc218\ub8cc\ub97c \uc5b4\ub5bb\uac8c \ud68c\uacc4 \ucc98\ub9ac\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc218\ucd9c \uac00\uacf5\uc5c5\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc758 \uc218\uc775\uc740 \uac00\uacf5 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5d0 \ub530\ub978 \uc218\uc775\uc785\ub2c8\ub2e4. \uc218\ucd9c \uc1a1\uc7a5\uc5d0 \ub300\ud55c \uac00\uacf5 \uc218\uc218\ub8cc\uc758 \ud658\uc728\uc740 \uc77c\ubc18 \uaddc\uc815\uc778 \uc81c99\ud638 \uc2dc\ud589\ub839\uc744 \ub530\ub974\uba70, \uc774\ub294 \uac00\uacf5 \uc11c\ube44\uc2a4 \uc1a1\uc7a5 \ubc1c\ud589\uc77c \uae30\uc900 \uc1a1\uae08 \uc2dc \ud3c9\uade0 \ub9e4\uc785\u00b7\ub9e4\ub3c4 \ud658\uc728 \ub610\ub294 \uae30\uc5c5\uc774 \uac00\uacf5 \uc218\uc218\ub8cc \uc9c0\uae09\uc744 \uc704\ud574 \uc9c0\uc815\ud55c \ud574\uc678 \ud30c\ud2b8\ub108 \uc740\ud589\uc758 \ub300\ub7b5\uc801\uc778 \ud658\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ap_dung_sai_ty_gia_xuat_hoa_don_xuat_khau_co_anh_huong_gi_khong\"><\/span><b>\uc218\ucd9c \uc1a1\uc7a5\uc5d0 \uc798\ubabb\ub41c \ud658\uc728\uc744 \uc801\uc6a9\ud560 \uacbd\uc6b0 \uc5b4\ub5a4 \uacb0\uacfc\uac00 \ubc1c\uc0dd\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud658\uc728\uc744 \uc798\ubabb \uc801\uc6a9\ud558\ub294 \uacbd\uc6b0, \uc608\ub97c \ub4e4\uc5b4 \uad00\uc138\ubc95\uc5d0\uc11c \uaddc\uc815\ud558\ub294 \uc138\uae08 \ud658\uc728 \ub300\uc2e0 \ud68c\uacc4 \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc1a1\uc7a5\uc774\ub098 \uc138\uad00 \uc2e0\uace0\uc11c\ub97c \uc791\uc131\ud558\uba74 \uc804\uc790 \uc1a1\uc7a5, \uc138\uad00 \uc2e0\uace0\uc11c \ubc0f \ud68c\uacc4 \uc7a5\ubd80\uc758 \ub370\uc774\ud130 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub85c \uc778\ud574 \uc138\ubb34 \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc2e0\uace0 \uc138\uc561\uc744 \uc124\uba85\ud558\uac70\ub098 \uc870\uc815\ud574\uc57c \ud558\uac70\ub098, \ubbf8\ub0a9 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc704\ud5d8\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ty_gia_tinh_thue_hai_quan_duoc_cap_nhat_theo_chu_ky_nao\"><\/span><b>\uad00\uc138 \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc740 \uc5b8\uc81c \uc5c5\ub370\uc774\ud2b8\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud658\uc728\uc740 \uc9c1\uc804 \uc8fc \ubaa9\uc694\uc77c(\ubaa9\uc694\uc77c\uc774 \uacf5\ud734\uc77c\uc778 \uacbd\uc6b0 \uc9c1\uc804 \uc601\uc5c5\uc77c) \ub9d0\uc5d0 \uacb0\uc815\ub418\uba70, \ub2e4\uc74c \uc8fc\uc5d0 \uc811\uc218\ub418\ub294 \ubaa8\ub4e0 \uc138\uad00 \uc2e0\uace0\uc11c\uc5d0 \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u00e0i ch\u00ednh 2026, c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n v\u00e0 c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, gia c\u00f4ng, th\u01b0\u01a1ng m\u1ea1i xu\u1ea5t kh\u1ea9u \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh c\u1ea3i c\u00e1ch l\u1edbn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u1ed5i m\u1edbi c\u1ed1t l\u00f5i, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8732,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8726","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\/8726","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=8726"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8726\/revisions"}],"predecessor-version":[{"id":9650,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8726\/revisions\/9650"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8732"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}