{"id":9383,"date":"2026-07-28T10:41:43","date_gmt":"2026-07-28T03:41:43","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9383"},"modified":"2026-07-28T10:41:43","modified_gmt":"2026-07-28T03:41:43","slug":"ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/","title":{"rendered":"\ubc95\ub839 252\/2026\/ND-CP\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 2025\ub144 \uc138\ubb34\ud589\uc815\ubc95 \ub4f1 \uc77c\ub828\uc758 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc73c\ub85c \uc778\ud574 \uc218\ucd9c \uae30\uc5c5\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc740 \ud2b9\ud788 2026\ub144 252\ud638 \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc5d0 \uc0c1\ub2f9\ud55c \ud63c\ub780\uc744 \uacaa\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 252\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><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;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc5ec\uc804\ud788 \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \uad00\uc138 \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uacfc \ud68c\uacc4\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc744 \ud63c\ub3d9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc774 \ub450 \ud658\uc728 \uccb4\uacc4\ub294 \ubc95\uc801 \uadfc\uac70, \uc0ac\uc6a9 \ubaa9\uc801, \uc0b0\uc815 \ubc29\uc2dd \uba74\uc5d0\uc11c \uc644\uc804\ud788 \ub2e4\ub985\ub2c8\ub2e4. \ubcf8 \uae00\uc740 \ud604\ud589 \ubc95\uaddc\uc640 \uc138\ubb34 \ub2f9\uad6d\uc758 \ucd5c\uc2e0 \uc9c0\uce68\uc744 \uc9c1\uc811 \ube44\uad50 \ubd84\uc11d\ud558\uc5ec \ud68c\uacc4 \ud658\uc728\uacfc \uc138\uae08\/\uad00\uc138 \ud658\uc728\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud558\uace0, \ube44\uc5e3\ucf64\uc740\ud589(Vietcombank)\uc758 \uc8fc\uac04 \uc1a1\uae08 \ub9e4\uc785 \ud658\uc728 \uc0b0\uc815 \ubc29\ubc95\uc744 \uc774\ud574\ud558\uba70, \uc218\ucd9c \uc0c1\ud488\ubd80\ud130 \uc11c\ube44\uc2a4\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uad6c\uccb4\uc801\uc778 \uc0ac\ub840\uc5d0 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\uc5ec \uc815\ud655\ud55c \uc1a1\uc7a5 \ubc1c\ud589, \uc138\uae08 \uc2e0\uace0, \uadf8\ub9ac\uace0 \uc18c\uae09 \uacfc\uc138 \uc704\ud5d8 \ubc29\uc9c0\ub97c \uc2e4\ud604\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9bd\ub2c8\ub2e4.\u00a0<\/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\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#Vi_sao_doanh_nghiep_xuat_khau_de_nham_lan_giua_cac_loai_ty_gia\" >\uc218\ucd9c\uc5c5\uccb4\ub4e4\uc774 \uc11c\ub85c \ub2e4\ub978 \ud658\uc728 \ub54c\ubb38\uc5d0 \ud63c\ub780\uc2a4\ub7ec\uc6cc\ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\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-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#Ty_gia_hach_toan_ke_toan_va_ty_gia_tinh_thue_hai_quan_khac_nhau_o_diem_nao\" >\ud68c\uacc4\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uacfc \uc138\uae08 \ubc0f \uad00\uc138 \ubaa9\uc801\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#Can_cu_phap_ly_xac_dinh_ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_2522026\" >\uc218\ucd9c \uc1a1\uc7a5\uc758 \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70\ub294 \ubc95\ub839 252\/2026\uc785\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#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><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-theo-nghi-dinh-252\/#Vi_du_minh_hoa_cach_ap_dung_ty_gia_lap_hoa_don_xuat_khau\" >\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uc801\uc6a9 \ubc29\ubc95\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uc608\uc2dc\uc785\ub2c8\ub2e4.\u00a0<\/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\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#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-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#Doanh_nghiep_can_luu_y_gi_khi_ap_dung_ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_252\" >\uae30\uc5c5\uc740 \uc2dc\ud589\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc744 \uc801\uc6a9\ud560 \ub54c \ubb34\uc5c7\uc744 \uc720\ub150\ud574\uc57c \ud560\uae4c\uc694?<\/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-theo-nghi-dinh-252\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#Cau_hoi_thuong_gap_ve_ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_252\" >\ubc95\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#Tu_0172026_doanh_nghiep_ap_dung_ty_gia_nao_khi_lap_hoa_don_dien_tu_cho_hang_xuat_khau\" >2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uae30\uc5c5\ub4e4\uc740 \uc218\ucd9c \uc0c1\ud488\uc5d0 \ub300\ud55c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \ub54c \uc5b4\ub5a4 \ud658\uc728\uc744 \uc801\uc6a9\ud558\uac8c \ub420\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#Dich_vu_xuat_khau_co_ap_dung_ty_gia_theo_phap_luat_hai_quan_nhu_hang_hoa_khong\" >\uc218\ucd9c \uc11c\ube44\uc2a4\ub3c4 \uad00\uc138\ubc95\uc5d0\uc11c \uc815\ud55c \uac83\uacfc \uac19\uc740 \uc0c1\ud488\uacfc \ub3d9\uc77c\ud55c \ud658\uc728\uc774 \uc801\uc6a9\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#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><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#Ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_252_co_ap_dung_cho_ca_hang_nhap_khau_khong\" >\ubc95\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc774 \uc218\uc785\ud488\uc5d0\ub3c4 \uc801\uc6a9\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-theo-nghi-dinh-252\/#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><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_xuat_khau_de_nham_lan_giua_cac_loai_ty_gia\"><\/span><b>\uc218\ucd9c\uc5c5\uccb4\ub4e4\uc774 \uc11c\ub85c \ub2e4\ub978 \ud658\uc728 \ub54c\ubb38\uc5d0 \ud63c\ub780\uc2a4\ub7ec\uc6cc\ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9384\" aria-describedby=\"caption-attachment-9384\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9384\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252.jpg\" alt=\"T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo Ngh\u1ecb \u0111\u1ecbnh 252\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9384\" class=\"wp-caption-text\">\ubc95\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \uc218\ucd9c \uae30\uc5c5\uc758 \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc740 \uc5ec\uc804\ud788 &quot;\ubaa8\ub4e0 \uac83\uc5d0 \ub2e8\uc77c \ud658\uc728 \uc801\uc6a9&quot;\uc774\ub77c\ub294 \uc0ac\uace0\ubc29\uc2dd\uc5d0 \uc775\uc219\ud574\uc838 \uc788\uc2b5\ub2c8\ub2e4. \uc989, \uc7a5\ubd80\uc0c1 \uc218\uc775 \uae30\ub85d, \uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589, \ud1b5\uad00 \uc2e0\uace0\uc5d0 \ubaa8\ub450 \ub2e8\uc77c \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc774\ud574\ub294 \uacfc\uac70 \uc77c\ubd80 \uae30\uac04\uc5d0\ub294 \uc5b4\ub290 \uc815\ub3c4 \uc633\uc558\uc9c0\ub9cc, \uc0c8\ub85c\uc6b4 \ubc95\uc801 \uccb4\uacc4\uac00 \ubc1c\ud6a8\ub418\ub294 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130\ub294 \ub354 \uc774\uc0c1 \uc801\uc808\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadf8 \uc774\uc720\ub294 \uc774 \uc2dc\uc810\ubd80\ud130 \ubc95\uc774 \uc11c\ub85c \ub2e4\ub978 \ubc95\uc801 \uadfc\uac70\uc640 \uacb0\uc815 \uc2dc\uc810\uc744 \uac00\uc9c4, \uc644\uc804\ud788 \ub2e4\ub978 \ub450 \uac00\uc9c0 \ubaa9\uc801\uc744 \uc218\ud589\ud558\ub294 \ub450 \uac1c\uc758 \ubcd1\ud589 \ud658\uc728 \uc81c\ub3c4\ub97c \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4 \ud658\uc728<\/b><span style=\"font-weight: 400;\">99\/2025\/TT-BTC \ud68c\ub78c\uc5d0 \ub530\ub77c \uc2dc\ud589\ub418\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc138\uae08 \uc2e0\uace0, \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \ud1b5\uad00\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728.<\/b><span style=\"font-weight: 400;\">\uc774\ub294 2025\ub144 \uc138\ubb34\ud589\uc815\ubc95, \uc2dc\ud589\ub839 252\/2026\/ND-CP, \uc2dc\ud589\ub839 254\/2026\/ND-CP \ubc0f \uad00\uc138\ubc95\uc5d0 \ub530\ub77c \uc2dc\ud589\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_hach_toan_ke_toan_va_ty_gia_tinh_thue_hai_quan_khac_nhau_o_diem_nao\"><\/span><b>\ud68c\uacc4\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uacfc \uc138\uae08 \ubc0f \uad00\uc138 \ubaa9\uc801\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ud574\ub97c \ub3d5\uae30 \uc704\ud574 \uc774 \ub450 \uac00\uc9c0 \ud658\uc728 \uc720\ud615\uc758 \ucc28\uc774\uc810\uc744 \ub2e4\uc74c \ud45c\uc5d0 \uc694\uc57d\ud588\uc2b5\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;\">\ud68c\uacc4 \ud658\uc728\uacfc \uc138\uae08\/\uad00\uc138 \ud658\uc728 \ube44\uad50\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4 \ud658\uc728<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uae08 \uc2e0\uace0, \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \ud1b5\uad00 \ubaa9\uc801\uc758 \ud658\uc728.<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uadfc\uac70\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025\ub144 \uc138\ubb34\ud589\uc815\ubc95; \uc2dc\ud589\ub839 252\/2026\/ND-CP; \uc2dc\ud589\ub839 254\/2026\/ND-CP; \uad00\uc138\ubc95<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc6a9 \ubaa9\uc801<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubaa9\uc801\uc73c\ub85c \uc218\uc775, \ube44\uc6a9 \ubc0f \ubd80\ucc44\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589, \uc138\uae08 \uacc4\uc0b0\uc744 \uc704\ud55c \ud658\uc728 \uacb0\uc815, \uc138\uae08 \uc2e0\uace0, \uc138\uad00 \uc2e0\uace0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc801\uc6a9 \ubc94\uc704<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \ud68c\uacc4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubc0f \uad00\uc138<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\uc774\ub7ec\ud55c \uba85\ud655\ud55c \ucc28\uc774\uc810 \ub54c\ubb38\uc5d0 \uc218\ucd9c \uae30\uc5c5\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \ud68c\uacc4 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc740 \uc218\ucd9c \uc1a1\uc7a5\uc774\ub098 \uc138\uad00 \uc2e0\uace0\uc11c\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uacfc \ubc18\ub4dc\uc2dc \ub3d9\uc77c\ud558\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \uc774 \uae00\uc758 \ub2e4\uc74c \ubd80\ubd84\uc5d0\uc11c\ub294 \uc2dc\ud589\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uacb0\uc815\uc758 \ubc95\uc801 \uadfc\uac70\uc640 \uad6c\uccb4\uc801\uc778 \ubc29\ubc95\uc744 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_2522026\"><\/span><b>\uc218\ucd9c \uc1a1\uc7a5\uc758 \ud658\uc728\uc744 \uacb0\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70\ub294 \ubc95\ub839 252\/2026\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\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.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc640 \ub3d9\uc2dc\uc5d0, \ubc95\ub839 254\/2026\/ND-CP\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\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.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ub2e4\uc74c \uc0ac\ud56d\uc744 \uac15\uc870\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \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.<\/span><\/p>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/xuat-hoa-don-theo-nghi-dinh-254\/\">\ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub978 \uc1a1\uc7a5 \ubc1c\ud589<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><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<figure id=\"attachment_9385\" aria-describedby=\"caption-attachment-9385\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9385\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-tren-thuc-te.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo Ngh\u1ecb \u0111\u1ecbnh 252 tr\u00ean th\u1ef1c t\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-tren-thuc-te.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-tren-thuc-te-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-tren-thuc-te-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-tren-thuc-te-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-tren-thuc-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9385\" class=\"wp-caption-text\">\ubc95\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uc0b0\uc815 \uc2e4\ubb34 \ubc29\ubc95.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ucc38\uc870:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-hang-hoa-dich-vu\/\">\uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4 \uc1a1\uc7a5\uc5d0 \ub300\ud55c \ud658\uc728.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_ap_dung_ty_gia_lap_hoa_don_xuat_khau\"><\/span><b>\uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uc801\uc6a9 \ubc29\ubc95\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uc608\uc2dc\uc785\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc608\ub97c \ub4e4\uc5b4, \uc5b4\ub5a4 \uc218\ucd9c \ud68c\uc0ac\uac00 \uc218\ucd9c \uc120\uc801\uc744 \ucc98\ub9ac\ud558\uace0 \ud574\ub2f9 \uc6d4\uc758 \ud2b9\uc815 \uc8fc \ud654\uc694\uc77c\uc5d0 \uc138\uad00 \uc2e0\uace0\ub97c \ud55c\ub2e4\uace0 \uac00\uc815\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0, \ud574\ub2f9 \ud68c\uc0ac\ub294 \uc9c1\uc804 \uc8fc \ubaa9\uc694\uc77c \ub9d0\uc5d0 Vietcombank \ubcf8\uc810\uc5d0\uc11c \ubc1c\ud45c\ud558\ub294 \uc740\ud589 \uc1a1\uae08 \ub9e4\uc785 \ud658\uc728\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ud658\uc728\uc740 \ubc95\ub839 252\ud638\uc5d0 \ub530\ub77c \uc218\ucd9c \uc1a1\uc7a5\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc774\uba70, \ud574\ub2f9 \ud654\uc694\uc77c\uc774 \ud3ec\ud568\ub41c \uc8fc\uc5d0 \ub4f1\ub85d\ub41c \ubaa8\ub4e0 \uc2e0\uace0\uc11c\uc5d0 \uc77c\uad04\uc801\uc73c\ub85c \uc801\uc6a9\ub418\uba70, \uc804\uc790 \uc1a1\uc7a5 \ubc0f \uc218\ucd9c\uc138 \uc2e0\uace0\uc11c\uc5d0\ub3c4 \ud45c\uc2dc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc740 \uc138\uad00 \uc2e0\uace0 \uc2dc \ub9e4\uc77c \ub2e4\ub978 \ud658\uc728\uc744 \ud655\uc778\ud574\uc57c \ud558\ub294 \uc0c1\ud669\uc744 \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ub3d9\uc77c \uae30\uac04 \ub0b4 \uc804\uc790 \uc1a1\uc7a5\uacfc \uc138\uad00 \uc2e0\uace0\uc11c\uc758 \ub370\uc774\ud130 \uc77c\uad00\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc218\ucd9c \uc11c\ube44\uc2a4 \uad00\ub828 \ucc38\uace0 \uc0ac\ud56d<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \ubc18\ub4dc\uc2dc \uad6c\ubd84\ud574\uc57c \ud560 \uc911\uc694\ud55c \uc810\uc740 \uad00\uc138\ubc95 \uc801\uc6a9\uc5d0 \uad00\ud55c \ubc95\ub839 252\/2026\/ND-CP\uc758 \uaddc\uc815\uc740 \uc218\ucd9c \uc0c1\ud488\uc5d0\ub9cc \uc801\uc6a9\ub41c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc218\ucd9c \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0, \ubc95\ub839 252\/2026\/ND-CP\uc5d0\ub294 \ud604\uc7ac \uad00\uc138\ubc95 \uc801\uc6a9\uc5d0 \uad00\ud55c \uc720\uc0ac\ud55c \uc870\ud56d\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc758 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, \uc11c\ube44\uc2a4 \uc218\ucd9c\uc758 \uacbd\uc6b0 \uae30\uc5c5\uc740 \uc138\ubc95\uc5d0 \ub530\ub77c \ud658\uc728\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4(\uc0c1\ud488\uc5d0 \uc801\uc6a9\ub418\ub294 \uad00\uc138 \ud658\uc728\uc740 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4). \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uae30 \uc804\uc5d0 \ud574\ub2f9 \uac70\ub798\uac00 \uc0c1\ud488 \uc218\ucd9c\uc778\uc9c0 \uc11c\ube44\uc2a4 \uc218\ucd9c\uc778\uc9c0 \uba85\ud655\ud788 \ud655\uc778\ud558\uace0, \uc1a1\uc7a5, \uc138\uae08, \uad00\uc138 \uad00\ub828 \uaddc\uc815\uc744 \ube44\uad50\ud558\uc5ec \ub450 \uac70\ub798 \uc720\ud615 \uac04\uc758 \ud63c\ub3d9\uc744 \ud53c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><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<figure id=\"attachment_9386\" aria-describedby=\"caption-attachment-9386\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9386\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-voi-ty-gia-hach-toan-theo-Thong-tu-99.jpg\" alt=\"Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo Ngh\u1ecb \u0111\u1ecbnh 252 v\u1edbi t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-voi-ty-gia-hach-toan-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-voi-ty-gia-hach-toan-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-voi-ty-gia-hach-toan-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-voi-ty-gia-hach-toan-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Phan-biet-ty-gia-xuat-hoa-don-xuat-khau-theo-Nghi-dinh-252-voi-ty-gia-hach-toan-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9386\" class=\"wp-caption-text\">\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.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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 \ud68c\uacc4 \uccb4\uacc4\ub97c \uc548\ub0b4\ud558\ub294 \uacf5\uc2dd \ubb38\uc11c\uc778 \ud68c\ub78c 99\/2025\/TT-BTC(\uc774\uc804 \ud68c\ub78c 200\/2014\/TT-BTC\ub97c \ub300\uccb4\ud568)\uc5d0 \ub530\ub77c \ud68c\uacc4 \ud658\uc728\uc744 \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uccab\uc9f8, \uc2e4\uc81c \ud658\uc728\uc785\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub458\uc9f8\ub85c, \ub3c4\uc11c \ud658\uc728\uc785\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\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.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\ucd9c \uc1a1\uc7a5\uc758 \ud658\uc728\uc744 \uac70\ub798 \ub2f9\uc2dc\uc758 \uc2e4\uc81c \uac70\ub798 \ud658\uc728, \uc989 \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\ud558\ub3c4\ub85d \uaddc\uc815\ud588\ub358 \uae30\uc874 \uaddc\uc815(\uc21c\ud658 200\/2014\/TT-BTC)\uacfc \ube44\uad50\ud558\uc5ec, \uc21c\ud658 99\/2025\/TT-BTC\ub294 \uadfc\uc0ac \ud658\uc728\uc744 \ud3ec\ud568\ud560 \uc218 \uc788\ub3c4\ub85d \uc120\ud0dd\uad8c\uc744 \ud655\ub300\ud558\uc5ec \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uba74\uc11c\ub3c4 \uae30\uc5c5\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ub354\uc6b1 \ud3b8\ub9ac\ud558\uac8c \ub9cc\ub4e4\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucc28\uc774\uc810\uc740 \ub2e4\uc74c \ud45c\uc5d0 \uc694\uc57d\ub418\uc5b4 \uc788\uc2b5\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;\">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.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4 \ud658\uc728<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc138\uae08 \uc2e0\uace0, \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \ud1b5\uad00 \ubaa9\uc801\uc758 \ud658\uc728.<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uadfc\uac70<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\ub78c 99\/2025\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025\ub144 \uc138\ubb34\ud589\uc815\ubc95; \uc2dc\ud589\ub839 252\/2026\/ND-CP; \uc2dc\ud589\ub839 254\/2026\/ND-CP; \uad00\uc138\ubc95<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc6a9 \ubaa9\uc801<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\uc775, \ube44\uc6a9, \ubd80\ucc44 \ubc0f \ud68c\uacc4 \ud56d\ubaa9\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589, \uc138\uae08 \ubaa9\uc801\uc758 \ud658\uc728 \uc0b0\uc815, \uc138\uae08 \uc2e0\uace0 \ubc0f \uc138\uad00 \uc2e0\uace0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc5b4\ub5bb\uac8c \uacb0\uc815\ud560\uae4c\uc694?\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\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.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\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.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc801\uc6a9 \ubc94\uc704<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \ud68c\uacc4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubc0f \uad00\uc138<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_khi_ap_dung_ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_252\"><\/span><b>\uae30\uc5c5\uc740 \uc2dc\ud589\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc744 \uc801\uc6a9\ud560 \ub54c \ubb34\uc5c7\uc744 \uc720\ub150\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ubc95\ub839 252\ud638\uc5d0 \ub530\ub77c \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc744 \uc801\uc6a9\ud560 \ub54c \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0 \uc138\uae08 \ubc0f \ud68c\uacc4 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud68c\uacc4 \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uacfc \uad00\uc138 \ubd80\uacfc \ubaa9\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub294 \ud658\uc728\uc774 \uc77c\uce58\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc774 \ub450 \uac00\uc9c0 \ud658\uc728\uc740 \ubaa9\uc801\uacfc \ubc95\uc801 \uadfc\uac70\uac00 \uc644\uc804\ud788 \ub2e4\ub978 \uc720\ud615\uc785\ub2c8\ub2e4. \uc774\ub97c \uc798\ubabb \uc0ac\uc6a9\ud558\uba74 \uc1a1\uc7a5, \uc138\uad00 \uc2e0\uace0\uc11c, \ud68c\uacc4 \uc7a5\ubd80\uc0c1\uc758 \uae08\uc561\uc5d0 \ucc28\uc774\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vietcombank\uc5d0\uc11c \ub9e4\uc8fc \ubc1c\ud45c\ud558\ub294 \ud658\uc728\uc744 \ucc38\uace0\ud558\uc138\uc694.<\/b><span style=\"font-weight: 400;\"> \uad00\uc138 \ud658\uc728\uc740 \ub9e4\uc8fc (\uc804\uc8fc \ubaa9\uc694\uc77c \ub9c8\uac10 \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c) \uacb0\uc815\ub418\ubbc0\ub85c, \uae30\uc5c5\uc740 \ud574\ub2f9 \uc8fc\uc5d0 \uc811\uc218\ub418\ub294 \uc138\uad00 \uc2e0\uace0\uc11c\uc5d0 \uc815\ud655\ud55c \ud658\uc728\uc744 \uc801\uc6a9\ud558\uae30 \uc704\ud574 \uc0ac\uc804\uc5d0 \ud658\uc728\uc744 \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\uc790 \uc1a1\uc7a5 \ubc1c\ud589\uc744 \ud3ec\ud568\ud55c \ub0b4\ubd80 \ud504\ub85c\uc138\uc2a4 \ubc0f \ud68c\uacc4 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uae30\uc5c5\uc740 \uc790\uc0ac \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc2dc\uc2a4\ud15c\uc774 \ud68c\uacc4 \ud658\uc728\uacfc \uc138\uae08\/\uad00\uc138 \ud658\uc728\uc774\ub77c\ub294 \ub450 \uac00\uc9c0 \ubcd1\ud589 \ud658\uc728 \uc2dc\uc2a4\ud15c\uc744 \ubd84\ub9ac\ud560 \uc218 \uc788\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub807\uc9c0 \uc54a\uc73c\uba74 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uac00 \ubaa8\ub4e0 \uc6a9\ub3c4\uc5d0 \ub2e8\uc77c \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\ub294 \uae30\ubcf8 \uc124\uc815\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud560 \ucda9\ubd84\ud55c \uc804\ubb38 \uc9c0\uc2dd\uc744 \uac16\ucd98 \uc778\ub825\uc774 \ubd80\uc871\ud55c \uae30\uc5c5\uc758 \uacbd\uc6b0, \ub2e4\ub978 \ud574\uacb0\ucc45\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-truong\/\">\ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790 \ucc44\uc6a9 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc800\ud76c\ub294 \ud658\uc728, \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \uc138\uae08 \uc2e0\uace0\uac00 \ud56d\uc0c1 \ud604\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub3c4\ub85d MAN(Master Accountant Network)\uacfc \uac19\uc740 \ud3c9\ud310\uc774 \uc88b\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \uae30\uad00\uc5d0 \uc758\uc874\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0c1\ud488 \uc218\ucd9c \uac70\ub798\uc640 \uc11c\ube44\uc2a4 \uc218\ucd9c \uac70\ub798\ub97c \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc \ud658\uc728\uc744 \uacb0\uc815\ud558\uae30 \uc804\uc5d0, \ud604\uc7ac \uc774 \ub450 \uac00\uc9c0 \uc720\ud615\uc758 \uac70\ub798\uc5d0 \ub300\ud55c \ud658\uc728 \uaddc\uc815\uc774 \uc11c\ub85c \ub2e4\ub974\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc138\ubb34 \ubc0f \uad00\uc138 \ub2f9\uad6d\uc758 \uc9c0\uce68\uc744 \uc9c1\uc811 \ucc38\uc870\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \uc9c0\ubc29\uc138\ubb34\ub2f9\uad6d\uc758 \uc9c0\uce68 \ubb38\uc11c(\uc608: \uacf5\uc2dd \uc11c\ud55c 2229\/TNI-QLDN2, \uacf5\uc2dd \uc11c\ud55c 349\/VLO-QLDN3, \uacf5\uc2dd \uc11c\ud55c 1064\/CTQNG-TTHT)\ub294 \ucc38\uace0\uc6a9\uc77c \ubfd0\uc774\uba70 \ubc95\uc801 \uaddc\uc815\uc744 \ub300\uccb4\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ubd88\ubd84\uba85\ud55c \uc0c1\ud669\uc774 \ubc1c\uc0dd\ud560 \uacbd\uc6b0 \uad00\ub828 \uad00\ud560 \uae30\uad00\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \ubb38\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ucc38\uc870:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><\/p><\/blockquote>\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 7\uc6d4 1\uc77c\ubd80\ud130 \uc218\ucd9c \uae30\uc5c5\uc740 \uc11c\ub85c \ub2e4\ub978 \ub450 \uac00\uc9c0 \ubaa9\uc801\uc744 \uac00\uc9c4 \ub450 \uac00\uc9c0 \ud658\uc728 \uc2dc\uc2a4\ud15c\uc774 \ub3d9\uc2dc\uc5d0 \uc874\uc7ac\ud55c\ub2e4\ub294 \uc810\uc744 \uae30\uc5b5\ud574\uc57c \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;\">\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub978 \ud68c\uacc4 \ubaa9\uc801\uc758 \ud658\uc728<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc1c\ud589, \uc138\uae08 \uc2e0\uace0 \ubc0f \ud1b5\uad00\uc5d0 \uc801\uc6a9\ub418\ub294 252\ud638 \uc2dc\ud589\ub839\uc5d0 \ub530\ub978 \uc218\ucd9c \ud658\uc728\uc740 \uad00\uc138\ubc95\uc5d0 \ub530\ub77c \uc815\ud55c \ube44\uc5e3\ucf64\uc740\ud589 \ubcf8\uc810\uc758 \uc774\uc804 \ub9e4\uc785 \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac01 \ud658\uc728 \uc720\ud615\uc744 \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud558\uace0 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc804\uc790 \uc1a1\uc7a5\uc744 \uc791\uc131\ud558\uace0, \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0, \ud1b5\uad00 \uc808\ucc28\ub97c \uc815\ud655\ud558\uac8c \uc218\ud589\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud5a5\ud6c4 \uac80\uc0ac \ubc0f \uac10\uc0ac \uc2dc \uc138\uae08 \uc870\uc815 \ubc0f \uc18c\uae09 \uc9d5\uc218 \uc704\ud5d8\uc744 \ud06c\uac8c \uc904\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc2dc\uae30\uc801\uc808\ud55c \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc744 \uc704\ud574!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_252\"><\/span><b>\ubc95\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_0172026_doanh_nghiep_ap_dung_ty_gia_nao_khi_lap_hoa_don_dien_tu_cho_hang_xuat_khau\"><\/span><b>2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uae30\uc5c5\ub4e4\uc740 \uc218\ucd9c \uc0c1\ud488\uc5d0 \ub300\ud55c \uc804\uc790 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \ub54c \uc5b4\ub5a4 \ud658\uc728\uc744 \uc801\uc6a9\ud558\uac8c \ub420\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \ubca0\ud2b8\ub0a8\uc740\ud589 \ubcf8\uc0ac\uc5d0\uc11c \uad00\uc138 \uaddc\uc815\uc5d0 \ub530\ub77c \uc815\ud558\uace0 \ub9e4\uc8fc \uc5c5\ub370\uc774\ud2b8\ud558\ub294 \uc740\ud589 \uc1a1\uae08 \ub9e4\uc785 \ud658\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_xuat_khau_co_ap_dung_ty_gia_theo_phap_luat_hai_quan_nhu_hang_hoa_khong\"><\/span><b>\uc218\ucd9c \uc11c\ube44\uc2a4\ub3c4 \uad00\uc138\ubc95\uc5d0\uc11c \uc815\ud55c \uac83\uacfc \uac19\uc740 \uc0c1\ud488\uacfc \ub3d9\uc77c\ud55c \ud658\uc728\uc774 \uc801\uc6a9\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \ud604\ud589 \ubc95\ub839 252\/2026\/ND-CP\ub294 \uad00\uc138\ubc95\uc0c1 \uc218\ucd9c \uc11c\ube44\uc2a4 \ud658\uc728 \uaddc\uc815\uc744 \uc5b8\uae09\ud558\uace0 \uc788\uc9c0 \uc54a\uc73c\uba70, \uc0ac\uc5c5\uc790\ub294 \uc138\ubc95\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><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>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_xuat_hoa_don_xuat_khau_theo_Nghi_dinh_252_co_ap_dung_cho_ca_hang_nhap_khau_khong\"><\/span><b>\ubc95\ub839 252\ud638\uc5d0 \ub530\ub978 \uc218\ucd9c \uc1a1\uc7a5 \ud658\uc728\uc774 \uc218\uc785\ud488\uc5d0\ub3c4 \uc801\uc6a9\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124. \ud68c\uacc4\uc0c1 \ud658\uc728(\uae30\uc5c5\uc774 \uc815\uae30\uc801\uc73c\ub85c \uac70\ub798\ud558\ub294 \uc0c1\uc5c5 \uc740\ud589\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\ub294 \ud658\uc728)\uacfc\ub294 \ub2ec\ub9ac, \uad00\uc138 \uc2e0\uace0 \ud658\uc728\uc740 \ube44\uc5e3\ucf64\uc740\ud589 \ubcf8\uc810\uc5d0\uc11c \uc1a1\uae08 \uc2dc \uc801\uc6a9\ub418\ub294 \ub9e4\uc785 \ud658\uc728\uc774\uba70, \uae30\uc5c5\uc774 \ube44\uc5e3\ucf64\uc740\ud589\uacfc \uc9c1\uc811 \uac70\ub798\ud558\ub294\uc9c0 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ubaa8\ub4e0 \uc138\uad00 \uc2e0\uace0\uc11c\uc5d0 \uc8fc\uc911 \ub0b4\ub0b4 \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><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.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026 \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt k\u1ebf to\u00e1n doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u l\u00fang t\u00fang khi t\u1eeb ng\u00e0y 01\/7\/2026, h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n m\u1edbi \u0111\u1ed3ng lo\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9384,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9383","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\/9383","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=9383"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9383\/revisions"}],"predecessor-version":[{"id":9387,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9383\/revisions\/9387"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9384"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}