{"id":9468,"date":"2026-08-03T11:57:59","date_gmt":"2026-08-03T04:57:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9468"},"modified":"2026-08-03T11:57:59","modified_gmt":"2026-08-03T04:57:59","slug":"thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/","title":{"rendered":"2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c\ub294 \uc5b8\uc81c\ubd80\ud130 \ubc1c\ud589\ub420 \uc608\uc815\uc778\uac00\uc694?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uac70\ub798 \ub300\uae08 \uc9c0\uae09 \uc2dc\uae30\ub294 \ubd80\ub3d9\uc0b0 \uc5c5\uacc4\uc758 \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc5d0\uac8c \uc0c1\ub2f9\ud55c \ud63c\ub780\uc744 \uc57c\uae30\ud558\ub294 \ubb38\uc81c\uc785\ub2c8\ub2e4. \uace0\uac1d\uc740 \uacc4\uc57d \uc77c\uc815\uc5d0 \ub530\ub77c \ub450 \ubc88\uc9f8 \ub300\uae08\uc744 \uc9c0\uae09\ud588\uc9c0\ub9cc, \ub300\uae08\uc744 \uc989\uc2dc \ubc1c\ud589\ud574\uc57c \ud560\uc9c0 \uc544\ub2c8\uba74 \ubd80\ub3d9\uc0b0 \uc18c\uc720\uad8c \uc774\uc804 \uc2dc\uc810\uae4c\uc9c0 \uae30\ub2e4\ub824\uc57c \ud560\uc9c0 \ubd88\ubd84\uba85\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc2dc\uae30 \ud310\ub2e8\uc5d0 \uc788\uc5b4 \uc791\uc740 \uc2e4\uc218\ub77c\ub3c4 \ubc1c\uc0dd\ud558\uba74 \ub300\uae08 \uc9c0\uae09 \uad00\ub828 \ubc95\uaddc \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \ud574\ub2f9 \uae30\uac04\uc758 \ubd80\uac00\uac00\uce58\uc138 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc5d0\ub3c4 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810 \uad00\ub828 \uaddc\uc815\uc774 \uba85\ud655\ud574\uc84c\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-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;\">\uc774 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \uc2dc\ud589 \uacfc\uc815\uc5d0\uc11c \ub9ce\uc740 \uae30\uc5c5\uc5d0 \ud63c\ub780\uc744 \uc57c\uae30\ud588\ub358 \uae30\uc874 \uaddc\uc815\uc744 \ub300\uccb4\ud569\ub2c8\ub2e4. \uadf8\ub807\ub2e4\uba74 \uc774 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \uad6c\uccb4\uc801\uc73c\ub85c \uc5b4\ub5a4 \uc6d0\uce59\uc744 \uc81c\uc2dc\ud558\uace0, \uc5b4\ub5a4 \uc0ac\ub840\uc5d0 \uc801\uc6a9\ub418\uba70, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud558\uae30 \uc704\ud574 \ubb34\uc5c7\uc744 \uc720\uc758\ud574\uc57c \ud560\uae4c\uc694? \uc774 \uae00\uc5d0\uc11c\ub294 \ucd5c\uc2e0 \ubc95\ub960 \ubb38\uc11c\ub97c \uba74\ubc00\ud788 \uac80\ud1a0\ud558\uc5ec \ub3c5\uc790 \uc5ec\ub7ec\ubd84\uaed8 \uac00\uc7a5 \uc644\ubcbd\ud558\uace0 \uc815\ud655\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uace0\uc790 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" 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class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Can_cu_phap_ly_quy_dinh_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\" >\ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uaddc\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/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\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Vi_sao_doanh_nghiep_hoat_dong_bat_dong_san_can_nam_ro_quy_dinh_nay\" >\ubd80\ub3d9\uc0b0 \uc0ac\uc5c5\uccb4\ub294 \uc65c \uc774 \uaddc\uc815\uc744 \uc774\ud574\ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san_theo_tung_truong_hop_cu_the\" >\ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub294 \uac1c\ubcc4 \uc0ac\ub840\uc5d0 \ub530\ub77c \ub2e4\ub985\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-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Truong_hop_chua_chuyen_giao_quyen_so_huu_quyen_su_dung_nhung_thu_tien_theo_tien_do\" >\uc18c\uc720\uad8c\uc774\ub098 \uc0ac\uc6a9\uad8c\uc774 \uc544\uc9c1 \uc774\uc804\ub418\uc9c0 \uc54a\uc558\uc9c0\ub9cc \uc9c4\ud589 \uc0c1\ud669\uc5d0 \ub530\ub77c \ub300\uae08\uc774 \uc9d5\uc218\ub418\ub294 \uacbd\uc6b0.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Truong_hop_da_chuyen_giao_quyen_so_huu_quyen_su_dung_bat_dong_san\" >\ubd80\ub3d9\uc0b0\uc758 \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c\uc774 \uc774\uc804\ub41c \uacbd\uc6b0.<\/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\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Bang_tong_hop_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\" >\ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uac04 \uc694\uc57d\ud45c.<\/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\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Nghia_vu_thue_thu_nhap_doanh_nghiep_doi_voi_hoat_dong_bat_dong_san\" >\ubd80\ub3d9\uc0b0 \uad00\ub828 \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \uc758\ubb34.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Cac_khoan_chi_phi_duoc_tru_khi_chuyen_nhuong_bat_dong_san\" >\ubd80\ub3d9\uc0b0 \uc591\ub3c4 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9.<\/a><\/li><\/ul><\/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\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Rui_ro_khi_xac_dinh_sai_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\" >\ubd80\ub3d9\uc0b0 \uac70\ub798 \ub300\uae08 \uc9c0\uae09 \uc2dc\uc810\uc744 \uc798\ubabb \ud310\ub2e8\ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8.<\/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\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Cau_hoi_thuong_gap_ve_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\" >\ubd80\ub3d9\uc0b0 \uac70\ub798 \uc2dc \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\uc5d0 \ub300\ud55c \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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Da_nhan_dat_coc_nhung_chua_ky_hop_dong_mua_ban_chinh_thuc_co_phai_xuat_hoa_don_khong\" >\uacc4\uc57d\uae08\uc740 \ubc1b\uc558\uc9c0\ub9cc \uc815\uc2dd \ub9e4\ub9e4 \uacc4\uc57d\uc11c\ub294 \uc544\uc9c1 \uc11c\uba85\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud558\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\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Thu_tien_theo_tien_do_nhung_khach_hang_thanh_toan_tre_so_voi_lich_trong_hop_dong_thi_xuat_hoa_don_vao_ngay_nao\" >\ud560\ubd80\ub85c \ub300\uae08\uc744 \uc218\ub839\ud558\ub294 \uacbd\uc6b0, \uace0\uac1d\uc774 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc77c\uc815\ubcf4\ub2e4 \ub2a6\uac8c \uc9c0\ubd88\ud558\uba74 \uc5b8\uc81c \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\uae4c?<\/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\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Da_ban_giao_nha_nhung_khach_hang_con_no_lai_mot_phan_tien_co_bat_buoc_xuat_hoa_don_ngay_khong\" >\uc8fc\ud0dd\uc740 \uc778\ub3c4\ub418\uc5c8\uc9c0\ub9cc, \uace0\uac1d\uc740 \uc544\uc9c1 \uc794\uae08\uc744 \uc77c\ubd80 \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc989\uc2dc \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Doanh_nghiep_cho_thue_quyen_su_dung_dat_co_phai_xuat_hoa_don_va_nop_thue_TNDN_nhu_hoat_dong_chuyen_nhuong_bat_dong_san_khong\" >\ud1a0\uc9c0 \uc0ac\uc6a9\uad8c\uc744 \uc784\ub300\ud558\ub294 \uc0ac\uc5c5\uccb4\ub3c4 \ubd80\ub3d9\uc0b0\uc744 \uc591\ub3c4\ud560 \ub54c\ucc98\ub7fc \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uace0 \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub098\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\/thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san\/#Quy_dinh_moi_ve_thoi_diem_xuat_hoa_don_bat_dong_san_co_ap_dung_cho_hop_dong_ky_truoc_ngay_01072026_khong\" >\ubd80\ub3d9\uc0b0 \ub300\uae08 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uccb4\uacb0\ub41c \uacc4\uc57d\uc5d0\ub3c4 \uc801\uc6a9\ub418\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\"><\/span><b>\ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uaddc\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9471\" aria-describedby=\"caption-attachment-9471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9471\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-quy-dinh-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9471\" class=\"wp-caption-text\">\ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uaddc\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uad00\ub828 \ud65c\ub3d9\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uaddc\uc815\uc740 \ud604\uc7ac 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870 4\ud56d d\ud638\uc5d0 \uba85\ud655\ud558\uac8c \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ubd80\ub3d9\uc0b0 \uc0ac\uc5c5, \uae30\ubc18 \uc2dc\uc124 \uac74\uc124, \uc8fc\ud0dd \ud310\ub9e4 \ub610\ub294 \uc591\ub3c4\ub97c \uc704\ud55c \uac74\uc124 \uc0ac\uc5c5\uc5d0 \uc885\uc0ac\ud558\ub294 \uc870\uc9c1\uc5d0 \uc801\uc6a9\ub418\ub294 \ud2b9\uc815 \uaddc\uc815\uc73c\ub85c, \uac19\uc740 \uc81c9\uc870 1\ud56d\uc5d0 \uaddc\uc815\ub41c \uc77c\ubc18 \uc7ac\ud654 \ubc0f \uc6a9\uc5ed\uc5d0 \uc801\uc6a9\ub418\ub294 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uc6d0\uce59\uacfc\ub294 \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub960\uc774 \ubd80\ub3d9\uc0b0 \ubd80\ubb38\uc5d0 \ub300\ud574 \ubcc4\ub3c4\uc758 \uaddc\uc815\uc744 \ub9c8\ub828\ud55c \uc774\uc720\ub294 \ud574\ub2f9 \uc0b0\uc5c5\uc758 \uace0\uc720\ud55c \ud2b9\uc131 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ub192\uc740 \uac70\ub798\uc561, \uae34 \uacc4\uc57d \uc774\ud589 \uae30\uac04, \uc5ec\ub7ec \ucc28\ub840\uc5d0 \uac78\uce5c \ubd84\ud560 \ub0a9\ubd80 \ubc29\uc2dd, \uadf8\ub9ac\uace0 \ub300\uae08 \uc218\ub839 \uc2dc\uc810\uacfc \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c \uc774\uc804 \uc2dc\uc810\uc758 \uba85\ud655\ud55c \uad6c\ubd84 \ub4f1\uc774 \uadf8 \uc608\uc785\ub2c8\ub2e4. \ub9cc\uc57d \uc77c\ubc18\uc801\uc778 \uc6d0\uce59\uc774 \ub3d9\uc77c\ud55c \uc7ac\ud654\uc640 \uc11c\ube44\uc2a4\uc5d0 \uc801\uc6a9\ub41c\ub2e4\uba74, \ubd80\ub3d9\uc0b0 \uc0ac\uc5c5\uc790\ub4e4\uc740 \ub300\uae08 \uc9c0\uae09 \uc758\ubb34 \ubc1c\uc0dd \uc2dc\uc810\uc744 \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\uae30 \uc5b4\ub824\uc6b8 \uac83\uc785\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\/\">\uc1a1\uc7a5\uc740 \ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub77c \ubc1c\ud589\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_hoat_dong_bat_dong_san_can_nam_ro_quy_dinh_nay\"><\/span><b>\ubd80\ub3d9\uc0b0 \uc0ac\uc5c5\uccb4\ub294 \uc65c \uc774 \uaddc\uc815\uc744 \uc774\ud574\ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \ubd80\ub3d9\uc0b0 \ud504\ub85c\uc81d\ud2b8\ub294 \uac74\uc124 \uc9c4\ud589 \uc0c1\ud669\uc5d0 \ub530\ub978 \uc120\ubd88\uae08\uc774\ub098 \ub9e4\ub9e4 \uacc4\uc57d\uc11c\uc5d0 \ud569\uc758\ub41c \uc9c0\ubd88 \uc77c\uc815\uc5d0 \ub530\ub77c \ud310\ub9e4\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc989, \ud558\ub098\uc758 \uacc4\uc57d\uc5d0 \uc5ec\ub7ec \ubc88\uc758 \uc9c0\ubd88\uc774 \ud3ec\ud568\ub420 \uc218 \uc788\uc73c\uba70, \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c \uc774\uc804 \uc5ec\ubd80\uc5d0 \ub530\ub77c \uac01 \uc9c0\ubd88\uc77c\uc790\uac00 \ub2e4\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ubd80\ub3d9\uc0b0 \uac70\ub798 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uad00\ub828 \uaddc\uc815\uc744 \uc81c\ub300\ub85c \uc219\uc9c0\ud558\uc9c0 \ubabb\ud558\uba74, \uae30\uc5c5\uc740 \uc758\ubb34 \ubc1c\uc0dd \uc2dc\uc810\ubcf4\ub2e4 \ub2a6\uac8c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uac70\ub098, \ubc18\ub300\ub85c \uac70\ub798\uc758 \uc131\uaca9\uc744 \uc81c\ub300\ub85c \ubc18\uc601\ud558\uc9c0 \uc54a\uc740 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uc2e4\uc218\ub97c \uc800\uc9c0\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub450 \uacbd\uc6b0 \ubaa8\ub450 \ud589\uc815\uc801 \uc81c\uc7ac\ub97c \ubc1b\uc744 \uc704\ud5d8\uc774 \uc788\uc73c\uba70, \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \uae30\uac04 \uc0b0\uc815 \ubc0f \ubc95\uc778 \uc18c\ub4dd\uc138 \ubaa9\uc801\uc0c1 \uc218\uc775 \uc778\uc2dd \uc2dc\uc810\uc5d0\ub3c4 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uac83\uc774 \ubc14\ub85c \ubd80\ub3d9\uc0b0 \uc5c5\uacc4\uc5d0 \uc885\uc0ac\ud558\ub294 \uae30\uc5c5\ub4e4\uc774 \uc8fc\ubaa9\ud574\uc57c \ud560 \uc774\uc720\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38 \ubd80\uc11c\uc758 \uc804\ubb38\uc131\uc744 \ubc14\ud0d5\uc73c\ub85c, \ub2f9\uc0ac\ub294 \uc1a1\uc7a5 \ubc1c\ud589 \ubc0f \uc138\uae08 \uc2e0\uace0 \uc808\ucc28\uac00 \ucc98\uc74c\ubd80\ud130 \ucca0\uc800\ud558\uac8c \uad00\ub9ac\ub418\uace0 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san_theo_tung_truong_hop_cu_the\"><\/span><b>\ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub294 \uac1c\ubcc4 \uc0ac\ub840\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9470\" aria-describedby=\"caption-attachment-9470\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9470\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-theo-tung-truong-hop-cu-the-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9470\" class=\"wp-caption-text\">\ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub294 \uac1c\ubcc4 \uc0ac\ub840\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 254\/2026\/ND-CP \uc81c9\uc870 4\ud56d d\ud638\uc5d0 \ub530\ub974\uba74, \ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub294 \ubd80\ub3d9\uc0b0\uc758 \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c\uc774 \uad6c\ub9e4\uc790\uc5d0\uac8c \uc774\uc804\ub418\uc5c8\ub294\uc9c0 \uc5ec\ubd80\uc5d0 \ub530\ub77c \ud06c\uac8c \ub450 \uac00\uc9c0 \uacbd\uc6b0\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chua_chuyen_giao_quyen_so_huu_quyen_su_dung_nhung_thu_tien_theo_tien_do\"><\/span><b>\uc18c\uc720\uad8c\uc774\ub098 \uc0ac\uc6a9\uad8c\uc774 \uc544\uc9c1 \uc774\uc804\ub418\uc9c0 \uc54a\uc558\uc9c0\ub9cc \uc9c4\ud589 \uc0c1\ud669\uc5d0 \ub530\ub77c \ub300\uae08\uc774 \uc9d5\uc218\ub418\ub294 \uacbd\uc6b0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\uac00 \ubd80\ub3d9\uc0b0\uc758 \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c\uc744 \uace0\uac1d\uc5d0\uac8c \uc544\uc9c1 \uc774\uc804\ud558\uc9c0 \uc54a\uc558\uc9c0\ub9cc, \uc0ac\uc5c5 \uc9c4\ud589 \uc0c1\ud669 \ub610\ub294 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc9c0\ubd88 \uc77c\uc815\uc5d0 \ub530\ub77c \ub300\uae08\uc744 \uc218\ub839\ud55c \uacbd\uc6b0, \ubd80\ub3d9\uc0b0 \uac70\ub798 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uc810\uc740 \ub300\uae08 \uc218\ub839\uc77c \ub610\ub294 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc9c0\ubd88 \uc57d\uc815\uc77c\uc774 \ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">\uac74\uc124 \uc9c4\ud589 \ub2e8\uacc4\uc5d0 \ub530\ub77c \ubd84\uc591\ub418\ub294 \ucf58\ub3c4\ubbf8\ub2c8\uc5c4 \ud504\ub85c\uc81d\ud2b8\uc5d0\uc11c, \uacc4\uc57d\uc11c\uc5d0\ub294 \uace0\uac1d\uc774 \uae30\ucd08 \uacf5\uc0ac \uc644\ub8cc, \uace8\uc870 \uacf5\uc0ac, \ub9c8\uac10 \uacf5\uc0ac, \uc785\uc8fc, \uadf8\ub9ac\uace0 \uc18c\uc720\uad8c \uc99d\uc11c \ubc1c\uae09\uc5d0 \ub9de\ucdb0 5\ud68c\uc5d0 \uac78\uccd0 \ubd84\ud560 \ub0a9\ubd80\ud558\ub3c4\ub85d \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc77c\uc815\uc5d0 \ub530\ub77c \ub0a9\ubd80\ub418\ub294 \uac01 \uae08\uc561\uc5d0 \ub300\ud574, \ubd80\ub3d9\uc0b0 \uc5c5\uccb4\ub294 \uc544\ud30c\ud2b8\uc758 \uc2e4\uc81c \uc785\uc8fc \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \uc218\uae08\uc561\uc5d0 \ub300\ud55c \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc774\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \uc0ac\ud56d\uc785\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc1c\ud589 \uc758\ubb34\ub294 \uc790\uc0b0 \uc774\uc804 \uc644\ub8cc \ud6c4\uac00 \uc544\ub2c8\ub77c \ub300\uae08 \uc218\uae08 \uc2dc\uc810 \ub610\ub294 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc9c0\uae09 \uc77c\uc815\uc5d0 \ub530\ub77c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud68c\uacc4 \ubd80\uc11c\ub294 \ub9e4\ucd9c \ubc0f \uc218\uae08 \ubd80\uc11c\uc640 \uae34\ubc00\ud788 \ud611\ub825\ud558\uc5ec \ub9e4\ucd9c\uc744 \uc2e0\uc18d\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc1a1\uc7a5 \ubc1c\ud589 \uc9c0\uc5f0\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_da_chuyen_giao_quyen_so_huu_quyen_su_dung_bat_dong_san\"><\/span><b>\ubd80\ub3d9\uc0b0\uc758 \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c\uc774 \uc774\uc804\ub41c \uacbd\uc6b0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\uac00 \ubd80\ub3d9\uc0b0\uc758 \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c\uc744 \ub9e4\uc218\uc790\uc5d0\uac8c \uc774\uc804\ud55c \uacbd\uc6b0, \ubd80\ub3d9\uc0b0 \uac70\ub798 \ub300\uae08 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uc810\uc740 \ub354 \uc774\uc0c1 \uc9c4\ud589 \uc0c1\ud669\uc5d0 \ub530\ub978 \ub300\uae08 \uc218\uae08 \uc6d0\uce59\uc744 \ub530\ub974\uc9c0 \uc54a\uace0, \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c\uc774 \ub9e4\uc218\uc790\uc5d0\uac8c \uc774\uc804\ub41c \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \ud558\ub294 \uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c9\uc870 1\ud56d\uc758 \uaddc\uc815\uc744 \ub530\ub985\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uac15\uc870\ud574\uc57c \ud560 \ud575\uc2ec \uc0ac\ud56d: <\/b><span style=\"font-weight: 400;\">\uc774 \uacbd\uc6b0 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uc810 <\/span><b>\ud574\ub2f9 \uae30\uc5c5\uc774 \uc2e4\uc81c\ub85c \ub3c8\uc744 \ubc1b\uc558\ub294\uc9c0 \uc5ec\ubd80\uc640\ub294 \uad00\uacc4\uc5c6\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\uc989, \uace0\uac1d\uc774 \uacc4\uc57d\uae08 \uc804\uc561\uc744 \uc544\uc9c1 \uc9c0\ubd88\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4, \uc0ac\uc5c5\uc790\uac00 \uc8fc\ud0dd \uc778\ub3c4, \ud1a0\uc9c0 \uc0ac\uc6a9\uad8c \uc774\uc804 \ub610\ub294 \ubc95\ub960\uc5d0 \ub530\ub77c \uc18c\uc720\uad8c \uc774\uc804 \uc808\ucc28\ub97c \uc644\ub8cc\ud55c \uacbd\uc6b0, \uadf8 \uc2dc\uc810\uc5d0 \uccad\uad6c\uc11c \ubc1c\ud589 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uccab \ubc88\uc9f8 \uc0ac\ub840\uc640 \uac00\uc7a5 \ud070 \ucc28\uc774\uc810\uc774\uc790, \uc2e4\uc81c\ub85c \uac00\uc7a5 \ud63c\ub780\uc2a4\ub7ec\uc6b4 \ubd80\ubd84\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \ub300\uae08 \uc804\uc561\uc744 \uc218\ub839\ud55c \ud6c4\uc5d0\uc57c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uacbd\ud5a5\uc774 \uc788\ub294\ub370, \uc774\ub85c \uc778\ud574 \uc2e4\uc81c \uc790\uc0b0 \uc774\uc804 \uc2dc\uac04\ubcf4\ub2e4 \uc9c0\uc5f0\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5 \ub0b4\ubd80 \ud504\ub85c\uc138\uc2a4\uc5d0\uc11c \uc774\ub7ec\ud55c \uc704\ud5d8\uc744 \ucca0\uc800\ud788 \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\"><\/span><b>\ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uac04 \uc694\uc57d\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9469\" aria-describedby=\"caption-attachment-9469\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9469\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-thoi-diem-xuat-hoa-don-hoat-dong-bat-dong-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9469\" class=\"wp-caption-text\">\ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uac04 \uc694\uc57d\ud45c.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucc38\uace0 \ubc0f \uc801\uc6a9\uc758 \ud3b8\uc758\ub97c \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc544\ub798 \ud45c\uc5d0\uc11c \ubc95\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub978 \ubd80\ub3d9\uc0b0 \ud65c\ub3d9 \uad00\ub828 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \ud655\uc778\ud560 \uc218 \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;\">\ubd80\ub3d9\uc0b0 \uac70\ub798 \uc1a1\uc7a5 \ubc1c\ud589\uc77c \uc694\uc57d\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc0c1\ud669<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uac04<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\uc720\uad8c \ubc0f \uc0ac\uc6a9\uad8c\uc740 \uc544\uc9c1 \uc774\uc804\ub418\uc9c0 \uc54a\uc558\uc73c\uba70, \ub300\uae08\uc740 \ud504\ub85c\uc81d\ud2b8 \uc9c4\ud589 \uc0c1\ud669 \ub610\ub294 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc77c\uc815\uc5d0 \ub530\ub77c \uc9d5\uc218\ub429\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c0\ubd88\uc77c \ub610\ub294 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \ub0a0\uc9dc.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0\uc758 \uc18c\uc720\uad8c \ubc0f \uc0ac\uc6a9\uad8c\uc774 \uc774\uc804\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c \uc774\uc804 \uc2dc\uc810(\ub300\uae08 \uc218\ub839 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc74c).\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc694\uc57d\ud45c\ub294 \uae30\uc5c5\uacfc \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc77c\uc0c1\uc801\uc778 \uac70\ub798 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \ub370\uc774\ud130\ub97c \uc27d\uace0 \ube60\ub974\uac8c \uc0c1\ud638 \ucc38\uc870\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc640\uc8fc\uba70, \ud2b9\ud788 \uc5ec\ub7ec \ucc28\ub840\uc5d0 \uac78\uccd0 \ubd84\ud560 \uc9c0\uae09\uc774 \uc774\ub8e8\uc5b4\uc9c0\uace0 \uc778\uc218\uc778\uacc4\uc77c\uc774 \ub2e4\ub978 \ud504\ub85c\uc81d\ud2b8\uc5d0 \uc720\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_thue_thu_nhap_doanh_nghiep_doi_voi_hoat_dong_bat_dong_san\"><\/span><b>\ubd80\ub3d9\uc0b0 \uad00\ub828 \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \uc758\ubb34.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uac70\ub798 \uc1a1\uc7a5\uc758 \ubc1c\ud589 \uc2dc\uc810\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uacfc \ubc95\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \uc758\ubb34 \uac04\uc758 \uad00\uacc4\ub97c \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \uc138\ubb34\uc0c1 \uc218\uc775 \uc778\uc2dd \uc2dc\uc810\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uacfc \uc5f0\uad00\ub418\uc5b4 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c2\uc870 \uc81c3\ud56d\uc5d0 \ub530\ub974\uba74:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uc0ac\uc5c5\uccb4\uc758 \ubd80\ub3d9\uc0b0 \uc591\ub3c4 \uc18c\ub4dd\uc740 \ubd80\ub3d9\uc0b0 \uc804\ubb38 \uc0ac\uc5c5\uccb4\uac00 \uc544\ub2cc \uacbd\uc6b0\ucc98\ub7fc &quot;\uae30\ud0c0 \uc18c\ub4dd&quot;\uc73c\ub85c \ubd84\ub958\ub418\uc9c0 \uc54a\uace0, \uc0ac\uc5c5\uccb4\uc758 \uc8fc\uc694 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub3d9\uc2dc\uc5d0, \ubc95\ub839 320\/2025\/ND-CP \uc81c15\uc870\uc5d0 \ub530\ub77c:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uc591\ub3c4 \ud65c\ub3d9\uc73c\ub85c \uc778\ud55c \uc18c\ub4dd\uc5d0\ub294 \uc5ec\ub7ec \ud56d\ubaa9\uc774 \ud3ec\ud568\ub418\ub294\ub370, \uadf8\uc911 \uac00\uc7a5 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uac83\uc740 \ubd80\ub3d9\uc0b0 \uc0ac\uc5c5\uccb4\uc758 \ud1a0\uc9c0 \uc0ac\uc6a9\uad8c \uc784\ub300 \ubc0f \uc804\ub300 \uc18c\ub4dd\uc785\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uc774 \uc18c\ub4dd\uc740 <\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \uacfc\uc138 \ub300\uc0c1<\/b><span style=\"font-weight: 400;\">\ud1a0\uc9c0\uc5d0 \uae30\ubc18 \uc2dc\uc124\uc774\ub098 \ubd80\uc18d \uad6c\uc870\ubb3c\uc774 \uc788\ub294\uc9c0 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774, \uc0ac\uc5c5\uc790\uac00 \ud1a0\uc9c0\ubc95\uc5d0 \uaddc\uc815\ub41c \ub300\ub85c \ud1a0\uc9c0 \uc0ac\uc6a9\uad8c\uc774\ub098 \uc804\ub300\uad8c\uc744 \ubcf4\uc720\ud558\uc9c0 \uc54a\uace0 \ub2e8\uc21c\ud788 \uc8fc\ud0dd, \uae30\ubc18 \uc2dc\uc124 \ub610\ub294 \ud1a0\uc9c0 \uc704\uc758 \uad6c\uc870\ubb3c\ub9cc\uc744 \uc784\ub300\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \uc18c\ub4dd\uc774 \ubcf8 \uaddc\uc815\uc758 \uc801\uc6a9\uc744 \ubc1b\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\ub97c \uc815\ud655\ud558\uac8c \uacb0\uc815\ud558\ub294 \uac83\uc740 \uc1a1\uc7a5 \ubc1c\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \ub370 \uc911\uc694\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc0ac\uc5c5 \uc6b4\uc601\uc758 \uac01 \ub2e8\uacc4\uc5d0\uc11c \ubc95\uc778 \uc18c\ub4dd\uc138 \ubaa9\uc801\uc0c1 \uacfc\uc138 \uae30\uac04 \ubc0f \uacfc\uc138 \ub300\uc0c1 \uc218\uc775\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\ub294 \ub370 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_phi_duoc_tru_khi_chuyen_nhuong_bat_dong_san\"><\/span><b>\ubd80\ub3d9\uc0b0 \uc591\ub3c4 \uc2dc \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc218\uc775\uc744 \uc0b0\uc815\ud558\ub294 \uac83\uacfc \ub354\ubd88\uc5b4 \ubd80\ub3d9\uc0b0 \uc591\ub3c4 \ud65c\ub3d9\uc73c\ub85c \uc778\ud55c \uacfc\uc138 \uc18c\ub4dd\uc744 \uacc4\uc0b0\ud560 \ub54c \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\ub3c4 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 320\/2025\/ND-CP \uc81c17\uc870 \uc81c2\ud56d<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc591\ub3c4\ub41c \ud1a0\uc9c0\uc758 \ucde8\ub4dd\uc6d0\uac00\ub294 \ud1a0\uc9c0 \uc0ac\uc6a9\uad8c\uc758 \ucd9c\ucc98(\uad6d\uac00\uc5d0\uc11c \uc720\ub8cc\ub85c \ubc30\uc815\ub41c \ud1a0\uc9c0, \ub2e4\ub978 \uae30\uad00\uc774\ub098 \uac1c\uc778\uc73c\ub85c\ubd80\ud130 \uc591\ub3c4\ubc1b\uc544 \ucde8\ub4dd\ud55c \ud1a0\uc9c0, \uc0c1\uc18d\/\uc99d\uc5ec\/\uae30\uc99d\ubc1b\uc740 \ud1a0\uc9c0, \uc790\ubcf8\uc73c\ub85c \ucd9c\uc790\ub41c \ud1a0\uc9c0, \uacbd\ub9e4\ub97c \ud1b5\ud574 \ub099\ucc30\ubc1b\uc740 \ud1a0\uc9c0 \ub4f1)\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\uc0c1, \uc9c0\uc6d0 \ubc0f \uc7ac\uc815\ucc29 \ube44\uc6a9\uc740 \uad00\ud560 \ub2f9\uad6d\uc758 \uc2b9\uc778\uc744 \ubc1b\uc740 \uacc4\ud68d\uc5d0 \ub530\ub77c \uae30\uc5c5\uc774 \uc790\ubc1c\uc801\uc73c\ub85c \ubd80\ub2f4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub960\uc5d0 \ub530\ub77c \ud1a0\uc9c0 \uc0ac\uc6a9\uad8c \ubd80\uc5ec\uc640 \uad00\ub828\ub41c \uc218\uc218\ub8cc \ubc0f \uc694\uae08;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud1a0\uc9c0 \uac1c\uac04 \ubc0f \ud3c9\ud0c4\ud654 \ube44\uc6a9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub3c4\ub85c, \uc804\uae30, \uc0c1\uc218\ub3c4 \ubc0f \ud558\uc218\ub3c4, \uc6b0\ud3b8 \ubc0f \ud1b5\uc2e0 \uc11c\ube44\uc2a4\uc640 \uac19\uc740 \uc0ac\ud68c\uae30\ubc18\uc2dc\uc124 \uac74\uc124\uc744 \uc704\ud55c \ud22c\uc790 \ube44\uc6a9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud1a0\uc9c0 \uc704\uc5d0 \uc788\ub294 \uae30\uc874 \uae30\ubc18 \uc2dc\uc124 \ubc0f \uac74\ucd95\ubb3c\uc758 \uac00\uce58;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc591\ub3c4\ub418\ub294 \ubd80\ub3d9\uc0b0\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub41c \uae30\ud0c0 \ube44\uc6a9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc810\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uac70\ub798\uc640 \uae30\ud0c0 \uc138\uc81c \ud61c\ud0dd\uc744 \ubc1b\ub294 \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \ubaa8\ub450 \uc601\uc704\ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \ubc95\ub960\uc5d0 \ub530\ub77c \uac01 \ud65c\ub3d9\uc758 \ube44\uc6a9\uc744 \ubcc4\ub3c4\ub85c \ud68c\uacc4 \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \ubcc4\ub3c4 \ud68c\uacc4 \ucc98\ub9ac\uac00 \ubd88\uac00\ub2a5\ud55c \uacbd\uc6b0, \uc77c\ubc18 \uacbd\ube44\ub294 \uae30\uc5c5\uc758 \ucd1d\uc218\uc785 \ub300\ube44 \ubd80\ub3d9\uc0b0 \uac70\ub798 \uc218\uc775\uc5d0 \ube44\ub840\ud558\uc5ec \ubc30\ubd84\ub429\ub2c8\ub2e4. \ub610\ud55c, \uad6d\uac00 \ub610\ub294 \uae30\ud0c0 \uc7ac\uc6d0\uc5d0\uc11c \uc774\ubbf8 \uc9c0\uae09\ub41c \ube44\uc6a9\uc740 \ubd80\ub3d9\uc0b0 \uac70\ub798 \ube44\uc6a9\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_xac_dinh_sai_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\"><\/span><b>\ubd80\ub3d9\uc0b0 \uac70\ub798 \ub300\uae08 \uc9c0\uae09 \uc2dc\uc810\uc744 \uc798\ubabb \ud310\ub2e8\ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uac70\ub798 \ub300\uae08 \uc9c0\uae09 \uc2dc\uc810\uc744 \uc798\ubabb \ud310\ub2e8\ud558\ub294 \uac83\uc740 \ub2e8\uc21c\ud55c \uae30\uc220\uc801 \uc6b4\uc601 \uc624\ub958\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5\uc5d0 \uc77c\ub828\uc758 \ubc95\uc801, \uc7ac\uc815\uc801 \uacb0\uacfc\ub97c \ucd08\ub798\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc1a1\uc7a5 \uad00\ub828 \ud589\uc815 \uc704\ubc18\uc73c\ub85c \ucc98\ubc8c\ubc1b\uc744 \uc704\ud5d8:<\/b><span style=\"font-weight: 400;\"> \uc815\ud574\uc9c4 \uae30\ud55c\ubcf4\ub2e4 \ub2a6\uac8c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uac70\ub098, \uc758\ubb34\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc740 \uc2dc\uc810\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uac83\uc740 \uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958\uc5d0 \uad00\ud55c \uaddc\uc815 \uc704\ubc18\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5:<\/b><span style=\"font-weight: 400;\"> \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc740 \ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138 \uae30\ub85d \uc2dc\uc810\uacfc \ubc00\uc811\ud55c \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\uc810\uc744 \uc798\ubabb \ud310\ub2e8\ud558\uba74 \uacfc\uc138 \uae30\uac04 \uc2e0\uace0\uac00 \uc798\ubabb\ub418\uc5b4 \uc138\ubb34 \ub2f9\uad6d\uacfc\uc758 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \ubaa9\uc801\uc0c1 \uc218\uc775 \uc778\uc2dd\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5:<\/b><span style=\"font-weight: 400;\"> \ubd80\ub3d9\uc0b0 \ud65c\ub3d9\uc73c\ub85c \uc778\ud55c \uc218\uc775\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0\uc758 \uc911\uc694\ud55c \uae30\uc900\uc785\ub2c8\ub2e4. \uc1a1\uc7a5 \ubc1c\ud589\uc77c\uc774 \uc798\ubabb\ub418\uba74 \ud574\ub2f9 \uae30\uac04\uc758 \uacfc\uc138 \ub300\uc0c1 \uc218\uc775\ub3c4 \ubd80\uc815\ud655\ud558\uac8c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc138\uae08 \uc815\uc0b0, \uc138\ubb34 \uac10\uc0ac \ubc0f \uc138\ubb34 \uc870\uc0ac\uc640 \uad00\ub828\ub41c \uc704\ud5d8:<\/b><span style=\"font-weight: 400;\"> \uc138\ubb34 \ub2f9\uad6d\uc740 \uc2e4\uc81c \uc1a1\uc7a5 \ubc1c\ud589\uc77c\uacfc \ubc95\uc801\uc73c\ub85c \uc815\ud574\uc9c4 \ub0a0\uc9dc \uc0ac\uc774\uc5d0 \ubd88\uc77c\uce58\uac00 \ubc1c\uacac\ub420 \uacbd\uc6b0 \uc218\uc775 \uc778\uc2dd\uc77c \uc870\uc815\uc744 \uc694\uad6c\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \uc138\uae08 \uccb4\ub0a9 \ubc0f \uc5f0\uccb4\ub8cc\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc704\ud5d8\uc744 \uc644\ud654\ud558\uae30 \uc704\ud574 \ubd80\ub3d9\uc0b0 \uc0ac\uc5c5\uccb4\ub294 \ud68c\uacc4, \uc601\uc5c5, \ubc95\ubb34 \ubd80\uc11c \uac04\uc758 \uc815\uae30\uc801\uc778 \ud611\uc5c5\uc744 \ud3ec\ud568\ud55c \uac15\ub825\ud55c \ub0b4\ubd80 \ud1b5\uc81c \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uacc4\uc57d\uae08 \uc9c0\uae09 \uc9c4\ud589 \uc0c1\ud669\uacfc \uace0\uac1d\uc5d0\uac8c \ubd80\ub3d9\uc0b0 \uc18c\uc720\uad8c \ubc0f \uc0ac\uc6a9\uad8c \uc774\uc804 \uc9c4\ud589 \uc0c1\ud669\uc744 \uc2e0\uc18d\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c, \ub9e4\ub9e4 \uacc4\uc57d\uc11c\ub97c \uc815\uae30\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uace0 \uc9c0\uae09 \uc77c\uc815\uacfc \uc2e4\uc81c \uc9c0\uae09\uc561\uc744 \ube44\uad50\ud558\ub294 \uac83\uc740 \ubd80\ub3d9\uc0b0 \uac70\ub798 \ub300\uae08 \uc9c0\uae09 \uc2dc\uae30\uc640 \uad00\ub828\ub41c \uaddc\uc815\uc744 \uc120\uc81c\uc801\uc73c\ub85c \uc900\uc218\ud558\ub294 \ub370 \uc720\uc6a9\ud55c \uc870\uce58\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf5\uc7a1\ud55c \uc218\uc775 \uc9d5\uc218 \uad6c\uc870\ub97c \uac00\uc9c4 \ud504\ub85c\uc81d\ud2b8\uc758 \uacbd\uc6b0, \ub2e4\uc74c\uc744 \ud65c\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\"> \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \uacfc\uc138 \uae30\uac04\uc744 \uc798\ubabb \uc2e0\uace0\ud558\uc5ec \ucd5c\uc885 \uc815\uc0b0 \uc2dc \ubbf8\ub0a9 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc704\ud5d8\uc744 \ud06c\uac8c \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.\u00a0<\/span><\/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 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub839 254\/2026\/ND-CP\uc5d0 \ub530\ub978 \ubd80\ub3d9\uc0b0 \uad00\ub828 \ud65c\ub3d9\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uad00\ub828 \uaddc\uc815\uc740 \ub450 \uac00\uc9c0 \uc8fc\uc694 \ub2e8\uacc4\ub97c \uae30\uc900\uc73c\ub85c \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;\">\ub300\uae08 \uc9c0\uae09\uc740 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \ud569\uc758\ub41c \ub0a0\uc9dc\uc5d0 \uc774\ub8e8\uc5b4\uc838\uc57c \ud558\uba70, \uc774\ub294 \uc0ac\uc5c5\uccb4\uac00 \uc18c\uc720\uad8c\uc774\ub098 \uc0ac\uc6a9\uad8c\uc744 \uc544\uc9c1 \uc774\uc804\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0\uc758 \uc18c\uc720\uad8c \ubc0f \uc0ac\uc6a9\uad8c \uc774\uc804\uc740 \uc0ac\uc5c5\uc790\uac00 \uace0\uac1d\uc5d0\uac8c \ubd80\ub3d9\uc0b0\uc744 \uc778\ub3c4\ud55c \uc2dc\uc810\uc5d0 \uc801\uc6a9\ub418\uba70, \ub300\uae08 \uc804\uc561 \uc218\ub839 \uc5ec\ubd80\uc640\ub294 \uad00\uacc4\uc5c6\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 2025 \ubc0f \uc2dc\ud589\ub839 320\/2025\/ND-CP\uc5d0 \ub530\ub978 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc758\ubb34 \ubc0f \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc5d0 \ub300\ud55c \ucca0\uc800\ud55c \uc774\ud574\uc640 \ub354\ubd88\uc5b4 \uc774 \uaddc\uc815\uc744 \uc219\uc9c0\ud558\uba74 \ubd80\ub3d9\uc0b0 \uc0ac\uc5c5\uccb4\ub294 \ud68c\uacc4 \ubc0f \uc138\ubb34 \ubb38\uc81c\uc5d0 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub300\ucc98\ud558\uc5ec \ud589\uc815\uc801 \ubc8c\uae08\uc740 \ubb3c\ub860 \uc138\uae08 \uc815\uc0b0 \ubc0f \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c\uc758 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9cc\uc57d \uae30\uc5c5 \ub0b4\ubd80\uc5d0 \ubd80\ub3d9\uc0b0 \uc5c5\uacc4\uc758 \ud2b9\uc218\ud55c \uc6b4\uc601\uc744 \ucc98\ub9ac\ud560 \ub9cc\ud07c \ucda9\ubd84\ud55c \uc804\ubb38\uc131\uc744 \uac16\ucd98 \ud68c\uacc4 \ubd80\uc11c\uac00 \uc5c6\ub2e4\uba74, \uae30\uc5c5\uc740 \uc790\uccb4\uc801\uc778 \ud574\uacb0\ucc45\uc744 \ub9c8\ub828\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc804\ubb38\uc131\uc740 \ucc98\uc74c\ubd80\ud130 \ubc95\uc801 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \ub370 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5ec\ub7ec \ucc28\ub840\uc758 \ubd84\ud560 \ub0a9\ubd80\uc640 \ubcf5\uc7a1\ud55c \uc778\uc218\uc778\uacc4 \uc77c\uc815\uc744 \uac00\uc9c4 \ubd80\ub3d9\uc0b0 \ud504\ub85c\uc81d\ud2b8\ub97c \uc9c4\ud589 \uc911\uc774\uc2dc\ub77c\uba74 \uc8fc\uc800\ud558\uc9c0 \ub9c8\uc2dc\uace0 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\ud558\uc2ed\uc2dc\uc624. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc138\uc694.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadc0\ud558\uc758 \uc0c1\ud669\uc5d0 \ub9de\ub294 \ubcf4\ub2e4 \uad6c\uccb4\uc801\uc778 \uc870\uc5b8\uacfc \uc9c0\uc6d0\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc2ed\uc2dc\uc624.<\/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> <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 style=\"font-weight: 400;\" aria-level=\"1\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><span style=\"color: #0000ff;\"><strong><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><\/strong><\/span><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_thoi_diem_xuat_hoa_don_hoat_dong_bat_dong_san\"><\/span><b>\ubd80\ub3d9\uc0b0 \uac70\ub798 \uc2dc \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\uc5d0 \ub300\ud55c \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=\"Da_nhan_dat_coc_nhung_chua_ky_hop_dong_mua_ban_chinh_thuc_co_phai_xuat_hoa_don_khong\"><\/span><b>\uacc4\uc57d\uae08\uc740 \ubc1b\uc558\uc9c0\ub9cc \uc815\uc2dd \ub9e4\ub9e4 \uacc4\uc57d\uc11c\ub294 \uc544\uc9c1 \uc11c\uba85\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30 \uad00\ub828 \uaddc\uc815\uc740 \uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c9\uc870 4\ud56d d\ud638\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc73c\uba70, \uc774\ub294 \ub300\uae08 \uc9c0\uae09\uc774 \ud504\ub85c\uc81d\ud2b8 \uc9c4\ud589 \uc0c1\ud669 \ub610\ub294 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc9c0\uae09 \uc77c\uc815\uc5d0 \ub530\ub77c \uc774\ub8e8\uc5b4\uc9c0\ub294 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub9e4\ub9e4 \uacc4\uc57d\uc11c \uacf5\uc2dd \uc11c\uba85 \uc804\uc5d0 \uc9c0\uae09\ub41c \uacc4\uc57d\uae08\uc740 \uac70\ub798\uc758 \uc131\uaca9 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589\uacfc \uc99d\ube59 \uc11c\ub958\uc5d0 \uad00\ud55c \uad00\ub828 \uaddc\uc815\uacfc \ube44\uad50\ud558\uc5ec \uc1a1\uc7a5 \ubc1c\ud589 \uc758\ubb34 \uc5ec\ubd80\ub97c \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tien_theo_tien_do_nhung_khach_hang_thanh_toan_tre_so_voi_lich_trong_hop_dong_thi_xuat_hoa_don_vao_ngay_nao\"><\/span><b>\ud560\ubd80\ub85c \ub300\uae08\uc744 \uc218\ub839\ud558\ub294 \uacbd\uc6b0, \uace0\uac1d\uc774 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc77c\uc815\ubcf4\ub2e4 \ub2a6\uac8c \uc9c0\ubd88\ud558\uba74 \uc5b8\uc81c \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c9\uc870 4\ud56d d.1\uc5d0 \ub530\ub974\uba74, \ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc740 \ub300\uae08 \uc9c0\uae09\uc77c \ub610\ub294 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc57d\uc815\uc77c\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uace0\uac1d\uc774 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc9c0\uae09 \uc77c\uc815\ubcf4\ub2e4 \ub2a6\uac8c \ub300\uae08\uc744 \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \uc2e4\uc81c \ub300\uae08 \uc218\ub839\uc77c\uc744 \uae30\uc900\uc73c\ub85c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud558\uba70, \ub3d9\uc2dc\uc5d0 \uacc4\uc57d\uc11c\uc758 \uc9c0\uae09 \uc57d\uc815 \ub0b4\uc6a9\uc744 \uac80\ud1a0\ud558\uc5ec \ubd84\ud560 \uc9c0\uae09 \uac04\uc758 \uc77c\uad00\uc131\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Da_ban_giao_nha_nhung_khach_hang_con_no_lai_mot_phan_tien_co_bat_buoc_xuat_hoa_don_ngay_khong\"><\/span><b>\uc8fc\ud0dd\uc740 \uc778\ub3c4\ub418\uc5c8\uc9c0\ub9cc, \uace0\uac1d\uc740 \uc544\uc9c1 \uc794\uae08\uc744 \uc77c\ubd80 \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc989\uc2dc \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124. \uc2dc\ud589\ub839 254\/2026\/ND-CP \uc81c9\uc870 4\ud56d d.2\uc5d0 \ub530\ub974\uba74, \uc0ac\uc5c5\uc790\uac00 \ubd80\ub3d9\uc0b0\uc758 \uc18c\uc720\uad8c \ub610\ub294 \uc0ac\uc6a9\uad8c\uc744 \uc774\uc804\ud55c \uacbd\uc6b0, \ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc740 \ub300\uae08 \uc804\uc561 \uc218\ub839 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \uc774\uc804 \uc2dc\uc810\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uace0\uac1d\uc774 \uacc4\uc57d\uae08\uc758 \uc77c\ubd80\ub97c \ubbf8\ub0a9\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \uc0ac\uc5c5\uc790\ub294 \ubd80\ub3d9\uc0b0 \uc778\ub3c4 \uc2dc\uc810\uc5d0 \uc804\uccb4 \ubd80\ub3d9\uc0b0 \uac00\uc561\uc5d0 \ub300\ud55c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_cho_thue_quyen_su_dung_dat_co_phai_xuat_hoa_don_va_nop_thue_TNDN_nhu_hoat_dong_chuyen_nhuong_bat_dong_san_khong\"><\/span><b>\ud1a0\uc9c0 \uc0ac\uc6a9\uad8c\uc744 \uc784\ub300\ud558\ub294 \uc0ac\uc5c5\uccb4\ub3c4 \ubd80\ub3d9\uc0b0\uc744 \uc591\ub3c4\ud560 \ub54c\ucc98\ub7fc \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uace0 \ubc95\uc778 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc758\ubb34\uc640 \uad00\ub828\ud558\uc5ec, \uc2dc\ud589\ub839 320\/2025\/ND-CP \uc81c15\uc870\uc5d0 \ub530\ub77c \ubd80\ub3d9\uc0b0 \uc0ac\uc5c5\uc790\uac00 \ud1a0\uc9c0 \uc0ac\uc6a9\uad8c\uc744 \uc784\ub300 \ubc0f \uc804\ub300\ud558\uc5ec \uc5bb\ub294 \uc18c\ub4dd\uc740 \ubd80\ub3d9\uc0b0 \uc591\ub3c4 \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \ud1a0\uc9c0\uc5d0 \uae30\ubc18 \uc2dc\uc124\uc774 \uc788\ub294\uc9c0 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ubc95\uc778 \uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc1a1\uc7a5\uacfc \uad00\ub828\ud574\uc11c\ub294, \uc0ac\uc5c5\uc790\ub294 \uc2dc\ud589\ub839 254\/2026\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774 \uac70\ub798\uc758 \uad6c\uccb4\uc801\uc778 \uc131\uaca9\uc5d0 \ub530\ub77c \uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uc810\uc744 \uc815\ud655\ud558\uac8c \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_thoi_diem_xuat_hoa_don_bat_dong_san_co_ap_dung_cho_hop_dong_ky_truoc_ngay_01072026_khong\"><\/span><b>\ubd80\ub3d9\uc0b0 \ub300\uae08 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 2026\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uccb4\uacb0\ub41c \uacc4\uc57d\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;\">\uc774 \ub0a0\uc9dc \uc774\uc804\uc5d0 \uccb4\uacb0\ub418\uc5c8\uc9c0\ub9cc \ubbf8\uc9c0\uae09\uae08 \ub610\ub294 \uc774\uccb4\uac00 2026\ub144 7\uc6d4 1\uc77c \uc774\ud6c4\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uacc4\uc57d\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc62c\ubc14\ub978 \uc801\uc6a9\uc744 \ubcf4\uc7a5\ud558\uace0 \ud5a5\ud6c4 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc804\ud658 \uaddc\uc815 \ub610\ub294 \uc9c1\uc811\uc138 \ub2f9\uad6d\uc758 \uc758\uacac\uc744 \uc0ac\uc804\uc5d0 \uac80\ud1a0\ud558\uace0 \ud611\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt k\u1ebf to\u00e1n t\u1ea1i c\u00e1c doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1eebng r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng b\u1ed1i r\u1ed1i: kh\u00e1ch h\u00e0ng \u0111\u00e3 \u0111\u00f3ng ti\u1ec1n \u0111\u1ee3t 2 theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng, nh\u01b0ng ch\u01b0a r\u00f5 c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9469,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9468","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\/9468","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=9468"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9468\/revisions"}],"predecessor-version":[{"id":9472,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9468\/revisions\/9472"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9469"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}