{"id":9533,"date":"2026-08-06T09:07:24","date_gmt":"2026-08-06T02:07:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9533"},"modified":"2026-08-06T09:07:24","modified_gmt":"2026-08-06T02:07:24","slug":"thu-tuc-tieu-huy-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/","title":{"rendered":"\uc218\ucd9c \uac00\uacf5\uc5c5\uccb4\uc758 \ubbf8\ud310\ub9e4 \uc7ac\uace0 \ucc98\ub9ac \uc808\ucc28."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud310\ub9e4\ub418\uc9c0 \uc54a\uc740 \uc7ac\uace0\ub97c \ucc98\ub9ac\ud558\ub294 \uc808\ucc28\ub294 \uc81c\ud488\uc774 \uc790\uc5f0\uc801\uc778 \uc0dd\ud654\ud559\uc801 \ubcc0\ud654\ub85c \uc190\uc0c1\ub418\uac70\ub098, \uc720\ud1b5\uae30\ud55c\uc774 \uc9c0\ub0ac\uac70\ub098, \uae30\uc220\uc801\uc73c\ub85c \uc4f8\ubaa8\uc5c6\uac8c \ub418\uc5c8\uac70\ub098, \ub354 \uc774\uc0c1 \uc0ac\uc6a9\ud560 \uc218 \uc5c6\uac8c \ub41c \uacbd\uc6b0 \uac70\uc758 \ubaa8\ub4e0 \uc218\ucd9c \ubc0f \uac00\uacf5\uc5c5\uccb4\uac00 \uc9c1\uba74\ud558\ub294 \uacfc\uc81c\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc138\ubb34 \ub2f9\uad6d\uc5d0\uc11c \ube44\uc6a9\uc744 \uc778\uc815\ubc1b\uace0 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\uac00 \uc18c\uae09 \uc9d5\uc218\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud558\ub824\uba74 \uc774 \uc808\ucc28\ub97c \uc801\uc808\ud55c \ubc95\uc801 \uc11c\ub958\uc640 \ud568\uaed8 \uc815\ud655\ud558\uac8c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. MAN(Master Accountant Network)\uc740 \uc218\ub9ce\uc740 \uc12c\uc720 \ubc0f \uc758\ub958 \uc218\ucd9c \uac00\uacf5\uc5c5\uccb4\uc640\uc758 \uc9c1\uc811\uc801\uc778 \uc0c1\ub2f4\uc744 \ud1b5\ud574 \uc138\uad00 \uc2e0\uace0 \ub204\ub77d, \uc774\ubbf8\uc9c0\/\ub3d9\uc601\uc0c1 \ubbf8\ube44, \uc11c\ub958 \uac04 \ub370\uc774\ud130 \ubd88\uc77c\uce58\uc640 \uac19\uc740 \ub2e8 \ud558\ub098\uc758 \uc2e4\uc218\uc870\ucc28\ub3c4 \ube44\uc6a9 \uc804\uc561 \ubd88\uc778\uc815, \uc18c\uae09 \uacfc\uc138 \ubc0f \ud589\uc815 \ubc8c\uae08\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc74c\uc744 \ud655\uc778\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae00\uc740 2026\ub144\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \ud604\ud589 \ubc95\uaddc\uc5d0 \ub530\ub77c \uc7ac\uace0\ub97c \ud3d0\uae30\ud558\ub294 \uc804\uccb4 \uc808\ucc28\ub97c \uccb4\uacc4\ud654\ud558\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc640 \uc0ac\uc5c5\uc8fc\uac00 \ub3d9\uc2dc\uc5d0 \ucc98\ub9ac\ud574\uc57c \ud558\ub294 \uc138 \uac00\uc9c0 \uc758\ubb34 \uc0ac\ud56d, \uc138\uad00 \ub2f9\uad6d\uacfc\uc758 \ub2e8\uacc4\ubcc4 \uc808\ucc28, \ud544\uc694\ud55c \ucd5c\uc18c \uc11c\ub958, \uadf8\ub9ac\uace0 \uc218\ucd9c \uac00\uacf5\uc5c5\uccb4\ub97c \uc704\ud55c \uad6c\uccb4\uc801\uc778 \uace0\ub824 \uc0ac\ud56d\uc744 \uc774\ud574\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc90d\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Vi_sao_doanh_nghiep_can_nam_ro_thu_tuc_tieu_huy_hang_ton_kho\" >\uae30\uc5c5\uc740 \uc65c \uacfc\uc789 \uc7ac\uace0 \ucc98\ub9ac \uc808\ucc28\ub97c \uc774\ud574\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-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Can_cu_phap_ly_quy_dinh_ve_thu_tuc_tieu_huy_hang_ton_kho\" >\uc789\uc5ec\uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\uc5d0 \uad00\ud55c \uaddc\uc815\uc758 \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-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Ba_nhom_nghia_vu_bat_buoc_khi_thuc_hien_tieu_huy_hang_ton_kho\" >\uc7ac\uace0 \ud3d0\uae30 \uc2dc \uc758\ubb34\uc801\uc73c\ub85c \uc900\uc218\ud574\uc57c \ud560 \uc0ac\ud56d\uc740 \uc138 \uac00\uc9c0 \uadf8\ub8f9\uc73c\ub85c \ub098\ub269\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-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Quy_trinh_tieu_huy_theo_quy_dinh_hai_quan\" >\ud3d0\uae30 \uc808\ucc28\ub294 \uc138\uad00 \uaddc\uc815\uc5d0 \ub530\ub77c \uc9c4\ud589\ub429\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_1_Lap_phuong_an_tieu_huy\" >1\ub2e8\uacc4: \ud3d0\uae30 \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_2_Thong_bao_cho_co_quan_hai_quan_truoc_khi_tieu_huy\" >2\ub2e8\uacc4: \ud3d0\uae30\ud558\uae30 \uc804\uc5d0 \uc138\uad00 \ub2f9\uad6d\uc5d0 \uc2e0\uace0\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_3_Cho_phan_hoi_tu_co_quan_hai_quan\" >3\ub2e8\uacc4: \uc138\uad00 \ub2f9\uad6d\uc758 \ub2f5\ubcc0\uc744 \uae30\ub2e4\ub9ac\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_4_Thuc_hien_tieu_huy_dung_phuong_an_da_thong_bao\" >4\ub2e8\uacc4: \ubc1c\ud45c\ub41c \uacc4\ud68d\uc5d0 \ub530\ub77c \ud3d0\uae30\ub97c \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_5_Phan_anh_vao_bao_cao_quyet_toan\" >5\ub2e8\uacc4: \uc774 \ub0b4\uc6a9\uc744 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc5d0 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Ho_so_thu_tuc_tieu_huy_hang_ton_kho_can_chuan_bi\" >\uacfc\uc789 \uc7ac\uace0 \ucc98\ubd84 \uc808\ucc28\uc5d0 \ud544\uc694\ud55c \uc11c\ub958.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Dieu_kien_de_chi_phi_tieu_huy_hang_ton_kho_duoc_tru_khi_tinh_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uc7ac\uace0 \ucc98\ubd84 \ube44\uc6a9\uc744 \uacf5\uc81c\ubc1b\uae30 \uc704\ud55c \uc870\uac74.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Truong_hop_nguyen_phu_lieu_thuoc_so_huu_ben_dat_gia_cong_nuoc_ngoai\" >\uc6d0\uc790\uc7ac \uc18c\uc720\uad8c\uc774 \ud574\uc678 \uc544\uc6c3\uc18c\uc2f1 \uace0\uac1d\uc0ac\uc5d0 \uc788\ub294 \uacbd\uc6b0.<\/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\/thu-tuc-tieu-huy-hang-ton-kho\/#Truong_hop_hang_hoa_thuoc_so_huu_doanh_nghiep\" >\uc0c1\ud488\uc774 \uc0ac\uc5c5\uccb4 \uc18c\uc720\uc778 \uacbd\uc6b0.<\/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\/thu-tuc-tieu-huy-hang-ton-kho\/#Pham_vi_chi_phi_duoc_tru_da_duoc_mo_rong\" >\uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc758 \ubc94\uc704\uac00 \ud655\ub300\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Thue_GTGT_dau_vao_khi_tieu_huy_hang_ton_kho_co_phai_dieu_chinh_giam_khong\" >\uc7ac\uace0\ub97c \ud3d0\uae30\ud560 \ub54c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \ud558\ud5a5 \uc870\uc815\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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Nhung_sai_sot_thuong_gap_khi_thuc_hien_thu_tuc_tieu_huy_hang_ton_kho\" >\uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\ub97c \uc218\ud589\ud560 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#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-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#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-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Cau_hoi_thuong_gap_ve_thu_tuc_tieu_huy_hang_ton_kho\" >\uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\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-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Tieu_huy_hang_ton_kho_co_bat_buoc_phai_thong_bao_cho_co_quan_hai_quan_khong\" >\ud310\ub9e4\ub418\uc9c0 \uc54a\uc740 \uc7ac\uace0\ub97c \ud3d0\uae30\ud560 \ub54c \uc138\uad00 \ub2f9\uad6d\uc5d0 \uc2e0\uace0\ud558\ub294 \uac83\uc774 \uc758\ubb34\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Chi_phi_tieu_huy_hang_ton_kho_co_duoc_tru_khi_tinh_thue_thu_nhap_doanh_nghiep_khong\" >\ud310\ub9e4\ub418\uc9c0 \uc54a\uc740 \uc7ac\uace0\ub97c \ucc98\ub9ac\ud558\ub294 \ube44\uc6a9\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \ub300\uc0c1\uc778\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Thue_GTGT_dau_vao_cua_hang_tieu_huy_co_bi_dieu_chinh_giam_khong\" >\ud30c\uc190\ub41c \uc0c1\ud488\uc5d0 \ub300\ud55c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub294 \ud558\ud5a5 \uc870\uc815\ub420\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thu-tuc-tieu-huy-hang-ton-kho\/#Ho_so_thu_tuc_tieu_huy_hang_ton_kho_toi_thieu_gom_nhung_gi\" >\uacfc\uc789 \uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\uc5d0 \ud544\uc694\ud55c \ucd5c\uc18c \uc11c\ub958\ub294 \ubb34\uc5c7\uc785\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_can_nam_ro_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\uae30\uc5c5\uc740 \uc65c \uacfc\uc789 \uc7ac\uace0 \ucc98\ub9ac \uc808\ucc28\ub97c \uc774\ud574\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;\">\uc2e4\uc81c\ub85c \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc740 \uc5ec\uc804\ud788 \uacfc\uc789 \uc7ac\uace0 \ud3d0\uae30\ub97c \ub2e8\uc21c\ud55c \ub0b4\ubd80 \uc808\ucc28\ub85c \uac04\uc8fc\ud569\ub2c8\ub2e4. \uc989, \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uace0 \uc11c\uba85\ud55c \ud6c4 \ud3d0\uae30\ud558\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \uc811\uadfc \ubc29\uc2dd\uc740 \ud2b9\ud788 \uc6d0\uc790\uc7ac \ubc0f \ubd80\ud488\uc744 \uac00\uacf5 \ub610\ub294 \uc218\ucd9c \uc0dd\uc0b0 \ubc29\uc2dd\uc73c\ub85c \uc218\uc785\ud558\ub294 \uae30\uc5c5\uc5d0 \uc0c1\ub2f9\ud55c \uc704\ud5d8\uc744 \ucd08\ub798\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubc29\uc2dd\uc740 \uc218\uc785 \uad00\uc138\uac00 \uba74\uc81c\ub418\uace0 \uc138\uad00\uc758 \uac10\ub3c5\uc744 \ubc1b\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\ub97c \uc218\ud589\ud560 \ub54c \uae30\uc5c5\uc740 \ub2e4\uc74c \uc138 \uac00\uc9c0 \uc758\ubb34 \uc0ac\ud56d\uc744 \ub3d9\uc2dc\uc5d0 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ub05d\ub0b4\ub2e4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud544\uc218 \uc870\uac74<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc138\uad00 \uc808\ucc28<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud30c\uae30 \uc804\uc5d0 \uc0ac\uc804 \ud1b5\uc9c0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd80\ub85d II\uc758 \uc591\uc2dd 22a\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uc54c\ub9bc\uc744 \ubcf4\ub0b4\uace0, \ucde8\uc18c\ud558\uae30 \uc804\uc5d0 \uc9c1\uc811 \uac10\ub3c5\uc774 \ud544\uc694\ud55c\uc9c0 \uc5ec\ubd80\uc5d0 \ub300\ud55c \ub2f5\ubcc0\uc744 \uae30\ub2e4\ub9ac\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 \ube44\uc6a9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4 \uc18c\uc720 \ubb3c\ud488\uc758 \ud3d0\uae30\uc5d0 \ub300\ud574\uc11c\ub294 \uc0ac\uc5c5\uccb4 \ub0b4\uc5d0\uc11c \uc644\uc804\ud55c \ud3d0\uae30 \uae30\ub85d\uc744 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uc81c\uc561, \uac10\uc561 \uc870\uc815 \ubd88\ud544\uc694.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc190\uc2e4\uc5d0 \ub300\ud55c \ubcf4\uc0c1\uc774 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc558\ub2e4\ub294 \uac83\uc744 \uc99d\uba85\ud558\ub294 \ubb38\uc11c\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc758\ubb34 \uc0ac\ud56d \uc911 \uc5b4\ub290 \ud558\ub098\ub77c\ub3c4 \ub204\ub77d\ub420 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc218\uc785 \uad00\uc138 \ubc0f \ubd80\uac00\uac00\uce58\uc138\uc758 \uc18c\uae09 \uc9d5\uc218\ubd80\ud130 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \ub9e4\ucd9c\uc6d0\uac00 \uc804\uc561 \uacf5\uc81c \ubd88\uac00\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ub2e4\uc591\ud55c \ubd88\uc774\uc775\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub9ce\uc740 \uac00\uacf5 \ubc0f \uc218\ucd9c \uae30\uc5c5\uc740 \uc0ac\uc804\uc5d0 \uad00\ub828 \uc815\ubcf4\ub97c \uc801\uadf9\uc801\uc73c\ub85c \ucc3e\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue-tron-goi\/\"> \uc885\ud569\uc801\uc778 \uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uae30\ud68d \ub2e8\uacc4\ubd80\ud130 \ubaa9\ud45c\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138, \ubd80\uac00\uac00\uce58\uc138 \ub4f1 \uc138 \uac00\uc9c0 \uc720\ud615\uc758 \uad00\uc138 \uc758\ubb34\ub97c \ub204\ub77d \uc5c6\uc774 \ub3d9\uc2dc\uc5d0 \ucc98\ub9ac\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_ve_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\uc789\uc5ec\uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\uc5d0 \uad00\ud55c \uaddc\uc815\uc758 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \ucc98\ubd84 \uc808\ucc28\uac00 \uc815\ud655\ud558\uac8c \uc218\ud589\ub418\uace0 \uc138\ubb34 \ubc0f \uad00\uc138 \ub2f9\uad6d\uc5d0 \uc124\uba85\ud560 \ub54c \ubc95\uc801 \ud6a8\ub825\uc744 \uac16\ub3c4\ub85d \ud558\ub824\uba74 \uae30\uc5c5\uc740 \ub2e4\uc74c \uc11c\ub958\ub97c \uc900\uc218\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;\">\ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c67\/2025\/QH15\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 320\/2025\/ND-CP \uc81c9\uc870 \uc81c2\ud56d i7\ud638 \ubc0f j\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c48\/2024\/QH15\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 181\/2025\/ND-CP \uc81c23\uc870 \uc81c1\ud56d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2015\ub144 TT-BTC\ud638 \ud68c\ub78c \uc81c55\uc870, \uc81c64\uc870(d\ud56d 3\ud638), \uc81c71\uc870 \ubc0f \uc81c75\uc870(2018\ub144 TT-BTC\ud638 \ud68c\ub78c \uc81c39\uc870 \ubc0f 2025\ub144 TT-BTC\ud638 \ud68c\ub78c\uc5d0 \uc758\ud574 \uac1c\uc815 \ubc0f \ubcf4\uc644\ub428)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uad00\uc5d0\uc11c \ubc1c\ud589\ud55c 2026\ub144 6\uc6d4 30\uc77c\uc790 \uacf5\uc2dd \ubb38\uc11c \uc81c18294\/CHQ-GSQL\ud638.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 123\/2020\/ND-CP \uc81c4\uc870(\uc2dc\ud589\ub839 70\/2025\/ND-CP\uc5d0 \uc758\ud574 \uac1c\uc815\ub428)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2020\ub144 \ud658\uacbd\ubcf4\ud638\ubc95 \ubc0f \uc2dc\ud589\ub839 08\/2022\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 48\/2019\/TT-BTC \ubc0f \ud68c\ub78c 99\/2025\/TT-BTC<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud30c\uae30\ud560 \uc11c\ub958\ub97c \uc900\ube44\ud560 \ub54c \uc778\uc6a9\ud574\uc57c \ud558\ub294 \ubc95\uc801 \uadfc\uac70\uc774\uba70, \ub9cc\ub8cc\ub41c \uc11c\ub958\ub97c \uadfc\uac70\ub85c \uc138\ubb34 \ub2f9\uad6d\uc774 \uacbd\ube44\ub97c \uc778\uc815\ud558\uc9c0 \uc54a\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_nhom_nghia_vu_bat_buoc_khi_thuc_hien_tieu_huy_hang_ton_kho\"><\/span><b>\uc7ac\uace0 \ud3d0\uae30 \uc2dc \uc758\ubb34\uc801\uc73c\ub85c \uc900\uc218\ud574\uc57c \ud560 \uc0ac\ud56d\uc740 \uc138 \uac00\uc9c0 \uadf8\ub8f9\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf8\uc9c8\uc801\uc73c\ub85c \uacfc\uc789 \uc7ac\uace0\ub97c \ud3d0\uae30\ud558\ub294 \uc808\ucc28\ub294 \ub2e8\uc77c \uc808\ucc28\uac00 \uc544\ub2c8\ub77c \uc815\ubd80 \ud589\uc815\uc758 \uc138 \uac00\uc9c0 \uc601\uc5ed\uc774 \uad50\ucc28\ud558\ub294 \uc9c0\uc810\uc785\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;\">\uad00\uc138(\uc218\uc785\ud488\uc5d0 \ub300\ud55c \uad00\uc138);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138 (\uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadf8\ub9ac\uace0 \ubd80\uac00\uac00\uce58\uc138(\ud22c\uc785\uc138\uc561\uacf5\uc81c).\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc138 \uac00\uc9c0 \uc758\ubb34 \uc0ac\ud56d \ubaa8\ub450\ub97c \uac1c\ubcc4\uc801\uc73c\ub85c\uac00 \uc544\ub2c8\ub77c \ub3d9\uc2dc\uc5d0 \ucc98\ub9ac\ud560 \uc218 \uc788\ub3c4\ub85d \ub0b4\ubd80 \ud504\ub85c\uc138\uc2a4\ub97c \uad6c\ucd95\ud574\uc57c \ud569\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \ud55c \uc758\ubb34 \uc0ac\ud56d\uc5d0 \ub300\ud55c \ubb38\uc11c\uac00 \ub2e4\ub978 \uc758\ubb34 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uc99d\uac70\ub85c \ud65c\uc6a9\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tieu_huy_theo_quy_dinh_hai_quan\"><\/span><b>\ud3d0\uae30 \uc808\ucc28\ub294 \uc138\uad00 \uaddc\uc815\uc5d0 \ub530\ub77c \uc9c4\ud589\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac00\uacf5 \ubc0f \uc218\ucd9c \uc81c\ub3c4\ub97c \ud1b5\ud574 \uc218\uc785\ub418\ub294 \uc6d0\uc790\uc7ac \ubc0f \ubd80\ud488\uc740 \uc218\uc785 \uad00\uc138\uac00 \uba74\uc81c\ub418\uace0 \uc138\uad00 \uac10\ub3c5\uc744 \ubc1b\ub294 \ud488\ubaa9\uc774\ubbc0\ub85c, \uc0ac\uc804 \ud1b5\uc9c0 \uc5c6\uc774 \ud3d0\uae30\ud560 \uacbd\uc6b0 \ud574\ub2f9 \ubb3c\ud488\uc758 \uc6a9\ub3c4 \ubcc0\uacbd\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc218\uc785 \uad00\uc138, \uc218\uc785 \uc2dc \ubd80\uac00\uac00\uce58\uc138 \ubc0f \ud589\uc815 \ucc98\ubc8c\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774\ub7ec\ud55c \ud488\ubaa9\uc758 \uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\ub294 \ubc18\ub4dc\uc2dc 5\ub2e8\uacc4\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uac8c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_phuong_an_tieu_huy\"><\/span><b>1\ub2e8\uacc4: \ud3d0\uae30 \uacc4\ud68d\uc744 \uc218\ub9bd\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\uc6a9\uc744 \ud3ec\ud568\ud558\ub294 \uc0c1\uc138\ud55c \uacc4\ud68d\uc744 \uc218\ub9bd\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;\">\uc0c1\ud488 \ubaa9\ub85d, \uc218\ub7c9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc218\uc785 \uc2e0\uace0\uc11c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ub828 \ud558\ub3c4\uae09 \uacc4\uc57d;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud3d0\uae30 \uc0ac\uc720, \ud3d0\uae30 \ubc29\ubc95, \ud3d0\uae30 \uc7a5\uc18c \ubc0f \uc120\ud0dd\ub41c \ud3d0\uae30 \uc2dc\uc124\uc774 \uacb0\uc815\ub420 \uac83\uc785\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thong_bao_cho_co_quan_hai_quan_truoc_khi_tieu_huy\"><\/span><b>2\ub2e8\uacc4: \ud3d0\uae30\ud558\uae30 \uc804\uc5d0 \uc138\uad00 \ub2f9\uad6d\uc5d0 \uc2e0\uace0\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc218\uc785\ud488 \uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uc0ac\uc5c5\uc790\ub294 \uc591\uc2dd 22a(\ubd80\ub85d II)\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \ud3d0\uae30 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4. \uc2dc\uc2a4\ud15c\uc774 \uc791\ub3d9\ud558\uc9c0 \uc54a\uac70\ub098 \uae30\uc220\uc801\uc778 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \uc591\uc2dd 18b\/THHH\/GSQL(\ubd80\ub85d V)\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc11c\uba74\uc73c\ub85c \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Cho_phan_hoi_tu_co_quan_hai_quan\"><\/span><b>3\ub2e8\uacc4: \uc138\uad00 \ub2f9\uad6d\uc758 \ub2f5\ubcc0\uc744 \uae30\ub2e4\ub9ac\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\uad00 \ub2f9\uad6d\uc740 \ud3d0\uae30 \uacfc\uc815\uc744 \uc9c1\uc811 \uac10\ub3c5\ud560 \ub2f4\ub2f9\uc790\ub97c \ubc30\uc815\ud560\uc9c0 \uc5ec\ubd80\uc5d0 \ub300\ud574 \ub2f5\ubcc0\ud560 \uc608\uc815\uc785\ub2c8\ub2e4. \uc0ac\uc5c5\uccb4\ub294 \ud574\ub2f9 \ub2f5\ubcc0\uc744 \ubc1b\uae30 \uc804\uae4c\uc9c0 \ud3d0\uae30 \uc791\uc5c5\uc744 \uc9c4\ud589\ud558\ub294 \uac83\uc774 \uc5c4\uaca9\ud788 \uae08\uc9c0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Thuc_hien_tieu_huy_dung_phuong_an_da_thong_bao\"><\/span><b>4\ub2e8\uacc4: \ubc1c\ud45c\ub41c \uacc4\ud68d\uc5d0 \ub530\ub77c \ud3d0\uae30\ub97c \uc2e4\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud3d0\uae30 \uacfc\uc815\uc740 \uad00\ub828 \ub2f9\uc0ac\uc790 \uc804\uc6d0\uc758 \uc11c\uba85\uc774 \ud3ec\ud568\ub41c \ubb38\uc11c\ub85c \uc791\uc131\ub418\uc5b4\uc57c \ud558\uba70, \uc804\uccb4 \uacfc\uc815\uc740 \uc601\uc0c1 \ubc0f \uc0ac\uc9c4\uc73c\ub85c \uae30\ub85d\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud5a5\ud6c4 \uc138\uad00 \ubc0f \uc138\ubb34 \ub2f9\uad6d\uc758 \uac80\uc0ac \uc2dc \uac80\ud1a0\ub418\ub294 \uac00\uc7a5 \uc911\uc694\ud55c \uc99d\uac70\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4. \ucc38\uace0: \uc0ac\uc5c5\uccb4\ub294 \uacf5\uc7a5 \ubd80\uc9c0 \ub0b4\uc5d0\uc11c \ud3d0\uae30\ubb3c\uc744 \uc18c\uac01\ud558\uac70\ub098 \ub9e4\ub9bd\ud560 \uc218 \uc5c6\uc73c\uba70, \ud5c8\uac00\ubc1b\uc740 \ud658\uacbd \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uace0\uc6a9\ud558\uace0 \ud574\ub2f9 \ud5c8\uac00\uc99d \uc0ac\ubcf8\uc744 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Phan_anh_vao_bao_cao_quyet_toan\"><\/span><b>5\ub2e8\uacc4: \uc774 \ub0b4\uc6a9\uc744 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\uc5d0 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud3d0\uae30 \ud6c4, \uae30\uc5c5\uc740 \uc6d0\uc790\uc7ac \uc6d0\uc7a5\uc5d0 \ud3d0\uae30\ub41c \uc6d0\uc790\uc7ac\uc758 \uc218\ub7c9\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc138\uad00 \ub2f9\uad6d\uc5d0 \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \uc911\uc694\ud55c \uae30\ud55c\uc740 \uac00\uacf5 \uacc4\uc57d \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 30\uc77c \uc774\ub0b4\uc5d0 \uae30\uc5c5\uc774 \uc789\uc5ec \uc6d0\uc790\uc7ac, \uace0\ucca0 \ubc0f \ud3d0\uae30\ubb3c \ucc98\ub9ac\ub97c \uc644\ub8cc\ud574\uc57c \ud55c\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uace0\ucca0 \ubc0f \ud3d0\uae30\ubb3c\uc744 \ud3d0\uae30\ud558\ub294 \ub300\uc2e0 \uad6d\ub0b4\uc5d0\uc11c \ud310\ub9e4\ud558\ub294 \uacbd\uc6b0 \uc218\uc785\uc138\ub294 \uba74\uc81c\ub418\uc9c0\ub9cc \ubd80\uac00\uac00\uce58\uc138, \ud2b9\ubcc4\uc18c\ube44\uc138 \ubc0f \ud658\uacbd\ubcf4\ud638\uc138(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0)\ub97c \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_thu_tuc_tieu_huy_hang_ton_kho_can_chuan_bi\"><\/span><b>\uacfc\uc789 \uc7ac\uace0 \ucc98\ubd84 \uc808\ucc28\uc5d0 \ud544\uc694\ud55c \uc11c\ub958.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9535\" aria-describedby=\"caption-attachment-9535\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9535\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi.jpg\" alt=\"H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho c\u1ea7n chu\u1ea9n b\u1ecb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9535\" class=\"wp-caption-text\">\uacfc\uc789 \uc7ac\uace0 \ucc98\ubd84 \uc808\ucc28\uc5d0 \ud544\uc694\ud55c \uc11c\ub958.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud55c \uac00\uc9c0 \uc8fc\ubaa9\ud560 \uc810\uc740 \ubc95\ub839 320\/2025\/ND-CP\uc5d0\uc11c \ud2b9\uc815 \uc11c\ub958 \ubaa9\ub85d\uc744 \uba85\uc2dc\ud558\uc9c0 \uc54a\uace0, \ub2e8\uc9c0 \uc0ac\uc5c5\uc790\uac00 \uac80\uc0ac \uc2dc \uc644\uc804\ud55c \uc11c\ub958\ub97c \ubcf4\uad00\ud558\uace0 \uc81c\ucd9c\ud558\ub3c4\ub85d \uc694\uad6c\ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc989, \uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\uc758 \uc720\ud6a8\uc131\uc744 \uc785\uc99d\ud560 \ucc45\uc784\uc740 \uc0ac\uc5c5\uc790 \ubcf8\uc778\uc5d0\uac8c \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc81c\uacf5\ud574\uc57c \ud558\ub294 \ud56d\ubaa9\uc774\uae30\ub3c4 \ud569\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\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc5c5\uc774 \ud3d0\uae30 \uacc4\ud68d \ub2e8\uacc4\ubd80\ud130 \uae30\ub85d\uc744 \uad6c\ucd95\ud558\uace0 \uc720\uc9c0 \uad00\ub9ac\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\uc5ec \uac10\uc0ac\uc5d0 \ud544\uc694\ud55c \uc644\uc804\ud558\uace0 \uc77c\uad00\ub41c \ubb38\uc11c\ub97c \ud655\ubcf4\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4. \uc544\ub798\ub294 \uae30\ub85d \uad6c\ucd95 \ubc0f \uc720\uc9c0 \uad00\ub9ac\uc5d0 \ud544\uc694\ud55c \ucd5c\uc18c\ud55c\uc758 \ubb38\uc11c\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ud310\ub9e4\ub418\uc9c0 \uc54a\uc740 \uc7ac\uace0\ub97c \ucc98\ubd84\ud558\ub294 \uc808\ucc28\uc5d0 \ud544\uc694\ud55c \uc11c\ub958 \uc694\uc57d.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ud30c\uc77c\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uba54\ubaa8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc7ac\uace0 \uc2e4\uc0ac \ubcf4\uace0\uc11c\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud488\ubaa9 \ucf54\ub4dc, \uc218\ub7c9, \uc6d0\uac00, \uc785\uace0\uc77c, \uc7ac\uace0 \uc5f0\ub839\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud488\uc9c8 \ud3c9\uac00 \ubcf4\uace0\uc11c \ub610\ub294 \ud3d0\uae30 \uc81c\uc548\uc11c\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac00\uc7a5 \uc911\uc694\ud55c \uac83\uc740 \uc190\ud574\uc758 \uc6d0\uc778\uc744 \uc815\ud655\ud55c \ubc95\ub960 \uc6a9\uc5b4\ub85c \uba85\uc2dc\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc790\uc5f0\uc801\uc778 \uc0dd\ud654\ud559\uc801 \ubcc0\ud654, \uc2dc\ub300\uc5d0 \ub4a4\ub5a8\uc5b4\uc9c4 \uc720\ud589, \ub178\ud6c4\ud654 \ub610\ub294 \uc0ac\uc6a9\uc131 \uc0c1\uc2e4\ub85c \uc778\ud55c \uc190\ud574\ub77c\uace0 \uba85\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud30c\uad34\uc704\uc6d0\ud68c \uc124\ub9bd \uacb0\uc815 \ubc0f \ud30c\uad34 \uc2b9\uc778 \uacb0\uc815\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2b9\uc778 \uad8c\ud55c \uc99d\ube59 \uc790\ub8cc(\uc0c1\uc138 \ubaa9\ub85d \ubc0f \uae08\uc561 \ud3ec\ud568).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud30c\uae30 \uae30\ub85d\uc5d0\ub294 \uc704\uc6d0\ud68c \uc804\uc6d0\uc758 \uc11c\uba85\uc774 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud30c\uad34 \uc2dc\uac04, \uc7a5\uc18c, \ubc29\ubc95, \ud30c\uad34\ub7c9 \ubc0f \ubcf5\uad6c \uac00\uce58(\uc788\ub294 \uacbd\uc6b0)\ub97c \uba85\uc2dc\ud558\uc2ed\uc2dc\uc624.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud30c\uad34 \uacfc\uc815 \uc804\uccb4\uc758 \uc774\ubbf8\uc9c0\uc640 \ub3d9\uc601\uc0c1.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc99d\ube59 \uc790\ub8cc\ub294 \uc758\ub958 \uc0b0\uc5c5\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ubb38\uc11c\uc774\uba70, \uc138\ubb34 \ubc0f \uad00\uc138 \ub2f9\uad6d\uc5d0\uc11c \uc911\uc694\ud558\uac8c \uc5ec\uaca8\uc9d1\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc3d\uace0 \ucd9c\uace0 \ud655\uc778\uc11c, \uc7ac\uace0 \uce74\ub4dc, \uc0c1\uc138 \uc790\uc7ac \uc6d0\uc7a5\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc218\ub7c9\uc744 \ud3d0\uae30 \uae30\ub85d\uacfc \ube44\uad50\ud558\uc2ed\uc2dc\uc624.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud3d0\uae30\ubb3c \ucc98\ub9ac \uacc4\uc57d\uc11c, \uc778\uc218\uc778\uacc4 \uae30\ub85d, \uacc4\ub7c9 \uc99d\uba85\uc11c, \uc1a1\uc7a5, \uc9c0\uae09 \uc2b9\uc778\uc11c.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\ub9cc VND \uc774\uc0c1 \uae08\uc561\uc5d0 \ub300\ud574\uc11c\ub294 \ud604\uae08 \uc5c6\ub294 \uacb0\uc81c\uac00 \ud544\uc218\uc785\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8 \ubcf4\uc0c1\uc774 \uc81c\uacf5\ub418\uc9c0 \uc54a\uc74c\uc744 \ud655\uc778\ud558\ub294 \ubb38\uc11c, \ud30c\uae30 \ud1b5\uc9c0\uc11c \ubc0f \uc138\uad00 \ub2f5\ubcc0\uc11c.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud658\uae09\uc561\uc740 \uc0ac\uc804\uc5d0 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc5d0\uc11c \uc81c\uc678\ub418\uc5b4\uc57c \ud558\uba70, \ud3d0\uae30 \uc0ac\uc2e4\uc758 \uc720\ud6a8\uc131\uc744 \uc785\uc99d\ud558\uae30 \uc704\ud574 \uc138\uad00 \uae30\ub85d\uc744 \ud568\uaed8 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">8\uac00\uc9c0 \uc720\ud615\uc758 \uc11c\ub958\ub97c \ubaa8\ub450 \uc900\ube44\ud558\ub294 \uac83\uc740 \uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\uc5d0 \ud544\uc218\uc801\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ucd94\ud6c4 \uc138\uad00 \ud1b5\uad00 \ud6c4 \uac80\uc0ac\ub098 \uc138\ubb34 \uac10\uc0ac \uc2dc \uc0ac\uc5c5\uccb4\ub97c \ubcf4\ud638\ud558\ub294 \uae30\ucd08 \uc790\ub8cc\ub85c\ub3c4 \ud65c\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_tieu_huy_hang_ton_kho_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uc7ac\uace0 \ucc98\ubd84 \ube44\uc6a9\uc744 \uacf5\uc81c\ubc1b\uae30 \uc704\ud55c \uc870\uac74.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9534\" aria-describedby=\"caption-attachment-9534\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9534\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9534\" class=\"wp-caption-text\">\ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uc7ac\uace0 \ucc98\ubd84 \ube44\uc6a9\uc744 \uacf5\uc81c\ubc1b\uae30 \uc704\ud55c \uc870\uac74.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc218\ucd9c \uac00\uacf5\uc5c5\uccb4\uac00 \uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\ub97c \uc218\ud589\ud560 \ub54c \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \ud575\uc2ec \uc0ac\ud56d \uc911 \ud558\ub098\ub294 \ud3d0\uae30\ub418\ub294 \uc0c1\ud488\uc758 \uc18c\uc720\uad8c\uc744 \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \ube44\uc6a9 \uc778\uc2dd \uc5ec\ubd80\ub97c \uc9c1\uc811\uc801\uc73c\ub85c \uacb0\uc815\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nguyen_phu_lieu_thuoc_so_huu_ben_dat_gia_cong_nuoc_ngoai\"><\/span><b>\uc6d0\uc790\uc7ac \uc18c\uc720\uad8c\uc774 \ud574\uc678 \uc544\uc6c3\uc18c\uc2f1 \uace0\uac1d\uc0ac\uc5d0 \uc788\ub294 \uacbd\uc6b0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac00\uacf5\uc744 \uc704\ud574 \uc218\ub839\ud55c \uc0c1\ud488\uc740 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uae30\ub85d\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uae30\uc5c5\uc740 \ud3d0\uae30\ub41c \uc0c1\ud488\uc758 \ube44\uc6a9\uc744 \uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uc2e4\uc81c\ub85c \ubd80\ub2f4\ud55c \ud3d0\uae30 \uc11c\ube44\uc2a4 \ube44\uc6a9(\uac00\uacf5 \uc5c5\uccb4 \uace0\uc6a9, \uc6b4\uc1a1\ube44 \ub4f1)\ub9cc \uacf5\uc81c \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_hang_hoa_thuoc_so_huu_doanh_nghiep\"><\/span><b>\uc0c1\ud488\uc774 \uc0ac\uc5c5\uccb4 \uc18c\uc720\uc778 \uacbd\uc6b0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc9c1\uc811 \uad6c\ub9e4\ud55c \uc6d0\uc790\uc7ac \ub610\ub294 \uae30\uc5c5\uc774 \uc18c\uc720\ud55c \uc644\uc81c\ud488\uc774\ub098 \ubc18\uc81c\ud488(\uc218\ucd9c \uc0dd\uc0b0 \ub610\ub294 \uc790\uac00 \uacf5\uae09 \uc6d0\uc790\uc7ac\uc758 \uacbd\uc6b0)\uc5d0 \ub300\ud574\uc11c\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \ub9e4\ucd9c\uc6d0\uac00\ub97c \uc804\uc561 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \uae30\ub85d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <strong><span style=\"color: #0000ff;\">\ub514<\/span><\/strong><\/span><a 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\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\ubc95\ub839 320\/2025\/ND-CP \uc81c9\uc870 \uc81c2\ud56d i7\ud638<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \ucc98\ub9ac \uacc4\uc57d\uc5d0 \uace0\uac1d\uc774 \ucc98\ub9ac \ud68c\uc0ac\uc5d0 \ud3d0\uae30 \ube44\uc6a9\uc744 \uc0c1\ud658\ud55c\ub2e4\ub294 \uc870\ud56d\uc774 \uc788\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uc0c1\ud658\uc561\uc740 \uccad\uad6c\uc11c \ubc1c\ud589 \ubc0f \uc218\uc775 \ub610\ub294 \uae30\ud0c0 \uc18c\ub4dd\uc73c\ub85c \uae30\ub85d\ub418\uc5b4\uc57c \ud558\uba70, \uc138\uae08 \uc2e0\uace0 \uc2dc \ub204\ub77d\ub420 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_chi_phi_duoc_tru_da_duoc_mo_rong\"><\/span><b>\uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc758 \ubc94\uc704\uac00 \ud655\ub300\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc804 \uaddc\uc815\uacfc \ube44\uad50\ud558\uc5ec, \uc2dc\ud589\ub839 320\/2025\/ND-CP \uc81c9\uc870 2\ud56d i7\ud638\ub294 \uc720\ud589\uc774 \uc9c0\ub0ac\uac70\ub098, \uae30\uc220\uc801\uc73c\ub85c \uad6c\uc2dd\uc774\uac70\ub098, \ub354 \uc774\uc0c1 \uc0ac\uc6a9\ud560 \uc218 \uc5c6\ub294 \ubb3c\ud488\ub4e4\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uacf5\uc81c \ub300\uc0c1\uc73c\ub85c \uc778\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc774\uc804 \uc2dc\ud589\ub839 96\/2015\uc5d0\uc11c \uc81c\uc678\ub418\uc5c8\ub358 \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \ud604\ud589 \uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\uc5d0\uc11c \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc5d0\ub294 \ud3d0\uae30\ub41c \ubb3c\ud488\uc758 \uc6d0\uac00(\uc774\ubbf8 \uc801\ub9bd\ub41c \ucda9\ub2f9\uae08\uc744 \ucc28\uac10\ud55c \uae08\uc561)\uc640 \ud3d0\uae30 \uacfc\uc815\uacfc \uc9c1\uc811 \uad00\ub828\ub41c \ube44\uc6a9\uc774 \ubaa8\ub450 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_khi_tieu_huy_hang_ton_kho_co_phai_dieu_chinh_giam_khong\"><\/span><b>\uc7ac\uace0\ub97c \ud3d0\uae30\ud560 \ub54c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \ud558\ud5a5 \uc870\uc815\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;\">\uc774\ub294 \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc7ac\uace0 \ucc98\ubd84 \uc808\ucc28\ub97c \uc218\ud589\ud560 \ub54c \uc6b0\ub824\ud558\ub294 \uc9c8\ubb38\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 181\/2025\/ND-CP \uc81c23\uc870 \uc81c1\ud56d<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub294 \uc190\uc2e4\ub418\uc5c8\uc9c0\ub9cc \ubcf4\uc0c1\ubc1b\uc9c0 \ubabb\ud55c \uc0c1\ud488\uc5d0 \ub300\ud55c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \ud3ec\ud568\ud558\uc5ec \uc804\uccb4 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uacf5\uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc989, \uc190\uc2e4\uc744 \uc785\uc99d\ud558\uace0 \ubcf4\uc0c1\uc774 \uc544\ub2d8\uc744 \uc99d\uba85\ud558\ub294 \ucda9\ubd84\ud55c \uc99d\ube59 \uc11c\ub958\uac00 \uc788\ub294 \uacbd\uc6b0, \uc774\uc804\uc5d0 \uacf5\uc81c\ub41c \ubd80\uac00\uac00\uce58\uc138\ub97c \ud558\ud5a5 \uc870\uc815\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucd94\uac00\ub85c \ub450 \uac00\uc9c0 \uc0ac\ud56d\uc744 \uc720\uc758\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;\">\uc218\uc785 \uc6d0\uc790\uc7ac\ub294 \uc218\uc785 \uad00\uc138\uac00 \uba74\uc81c\ub418\ubbc0\ub85c \uc218\uc785 \ub2e8\uacc4\uc5d0\uc11c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc544 \uc870\uc815\uc774 \ud544\uc694\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6b4\uc1a1\ube44 \ubc0f \ud3d0\uae30\ubb3c \ucc98\ub9ac\ube44\uc640 \uac19\uc740 \ud3d0\uae30 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ube44\uc6a9\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138\ub294 \ub2e4\ub978 \ud569\ubc95\uc801\uc778 \ube44\uc6a9\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uacf5\uc81c \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5\uacfc \uad00\ub828\ud574\uc11c \uc77c\ubc18\uc801\uc778 \uc6d0\uce59\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/span><b>\ud3d0\uae30 \uc2dc\uc5d0\ub294 \uc1a1\uc7a5\uc774 \ubc1c\ud589\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc0c1\ud488 \ud3d0\uae30 \uc2dc \ubd80\uac00\uac00\uce58\uc138\ub294 \uba74\uc81c\ub429\ub2c8\ub2e4. \ub2e4\ub9cc, \ud3d0\uae30 \uacfc\uc815\uc5d0\uc11c \ud3d0\uae30\ubb3c(\uc608: \uc12c\uc720 \uc0b0\uc5c5\uc758 \uc9c1\ubb3c \uc870\uac01, \uba74\uc0ac)\uc774 \ud68c\uc218\ub418\uc5b4 \ud310\ub9e4\ub418\ub294 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \ud68c\uc218\ub41c \ud3d0\uae30\ubb3c\uc758 \uac00\uce58\uc5d0 \ub300\ud574 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uace0 \ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138\ub97c \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_thuc_hien_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\ub97c \uc218\ud589\ud560 \ub54c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\uc740 \uc2e4\ubb34 \ucee8\uc124\ud305 \uacbd\ud5d8\uc744 \ud1b5\ud574 \uc138\ubb34 \ubc0f \uad00\uc138 \ub2f9\uad6d\uc774 \uc789\uc5ec \uc7ac\uace0 \ud3d0\uae30 \uad00\ub828 \uc11c\ub958\ub97c \uac80\uc0ac\ud560 \ub54c \uae30\uc5c5\uc744 \uc704\ud5d8\uc5d0 \ube60\ub728\ub9ac\ub294 \uba87 \uac00\uc9c0 \ubc18\ubcf5\uc801\uc778 \uc624\ub958\ub97c \ud30c\uc545\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc138\uad00 \uc2e0\uace0 \ub2e8\uacc4\ub97c \uac74\ub108\ub6f0\uc138\uc694: <\/b><span style=\"font-weight: 400;\">\uc774\ub294 \uac00\uacf5 \ubc0f \uc218\ucd9c \uc0dd\uc0b0 \uc81c\ub3c4\uc5d0 \ub530\ub77c \uc218\uc785\ub418\ub294 \uc0c1\ud488\uc5d0 \ub300\ud55c \uac00\uc7a5 \uc2ec\uac01\ud55c \uc704\ubc18 \ud589\uc704\uc774\uba70, \uc758\ub3c4\ub41c \uc6a9\ub3c4\ub97c \ubb34\ub2e8\uc73c\ub85c \ubcc0\uacbd\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc218\uc785 \ub2e8\uacc4\uc5d0\uc11c \uc218\uc785 \uad00\uc138 \ubc0f \ubd80\uac00\uac00\uce58\uc138\uac00 \uc18c\uae09 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud30c\uad34 \uacfc\uc815\uc5d0 \ub300\ud55c \uc774\ubbf8\uc9c0\uc640 \uc601\uc0c1\uc774 \ubd80\uc871\ud568: <\/b><span style=\"font-weight: 400;\">\uc0ac\uc9c4 \uc99d\uac70\uac00 \uc5c6\ub294 \uc11c\uba74 \uae30\ub85d\ub9cc\uc73c\ub85c\ub294 \ubd88\ucda9\ubd84\ud569\ub2c8\ub2e4. \ub2f9\uad6d\uc740 \ubb3c\ud488(\ud2b9\ud788 \uc758\ub958)\uc774 \uc2e4\uc81c\ub85c \uc0ac\uc6a9 \ubd88\uac00\ub2a5\ud560 \uc815\ub3c4\ub85c \ud30c\uc190\ub418\uc5c8\ub294\uc9c0, \uc989 \uc798\ub9ac\uac70\ub098 \ucc22\uc5b4\uc9c0\uac70\ub098 \uac08\uae30\uac08\uae30 \ucc22\uacbc\ub294\uc9c0, \uc544\ub2c8\uba74 \uc774\ubbf8 \uc2dc\uc7a5\uc5d0 \ub098\uc640 \uc18c\ube44\ub418\uace0 \uc788\uc5c8\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud56d\uc0c1 \uac80\ud1a0\ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubb38\uc11c \uc720\ud615\ubcc4 \uc218\uce58 \ucc28\uc774: <\/b><span style=\"font-weight: 400;\">\ud3d0\uae30 \ud1b5\uc9c0\uc11c, \ud3d0\uae30 \uae30\ub85d, \uac00\uacf5\uc5c5\uccb4\uc758 \uc911\ub7c9 \uc99d\uba85\uc11c, \uc7ac\uace0 \uc7a5\ubd80 \ubc0f \uc815\uc0b0 \ubcf4\uace0\uc11c\uac00 \uc644\ubcbd\ud558\uac8c \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud1b5\uad00 \ud6c4 \uac80\uc0ac \uacfc\uc815\uc5d0\uc11c \uc138\uad00 \ub2f9\uad6d\uc774 \uac00\uc7a5 \uc790\uc8fc \uc9c8\ubb38\ud558\ub294 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ube44\uc6a9\uc744 \uc798\ubabb\ub41c \ud68c\uacc4 \uae30\uac04\uc5d0 \uae30\ub85d\ud558\ub294 \uacbd\uc6b0: <\/b><span style=\"font-weight: 400;\">\ud30c\uae30 \ube44\uc6a9\uc740 \uc190\uc0c1 \ubc1c\uacac\uc77c\uc774 \uc544\ub2cc \ud30c\uae30 \uae30\ub85d\uc774 \uc791\uc131\ub41c \uc2e4\uc81c \ub0a0\uc9dc\uc5d0 \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc5c5\uc774 \uc7ac\uace0 \uac00\uce58 \ud558\ub77d\uc744 \ub354 \uc77c\ucc0d \ubc18\uc601\ud558\uace0\uc790 \ud558\ub294 \uacbd\uc6b0, \uc7ac\uace0 \ud3c9\uac00\uc808\ud558\uc5d0 \ub300\ud55c \ucda9\ub2f9\uae08\uc744 \uc124\uc815\ud558\ub294 \uba54\ucee4\ub2c8\uc998\uc744 \ud1b5\ud574 \uc774\ub97c \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-48-2019-TT-BTC-huong-dan-trich-lap-va-xu-ly-cac-khoan-du-phong-giam-gia-hang-ton-kho-346536.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 48\/2019\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\ud30c\uad34\uac00 \uc2e4\uc81c\ub85c \ubc1c\uc0dd\ud558\uae30 \uc804\uc5d0\ub294 \ud30c\uad34 \ube44\uc6a9\uc744 \uc9c1\uc811 \ube44\uc6a9\uc73c\ub85c \uae30\ub85d\ud558\ub294 \uac83\uc774 \ubd88\uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc0c1 \uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\ub97c \uc218\ud589\ud560 \ub54c \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uae30\ub85d\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;\">\uc774\ubbf8 \uc801\ub9bd\ub41c \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 \uacc4\uc88c 2294\uc5d0\uc11c, \ub098\uba38\uc9c0 \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 \uacc4\uc88c 632\uc5d0\uc11c \ucd9c\uae08\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 152, 155, 156\uc740 \uac01\uac01 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uaddc\uc81c \uc804\ud658\uae30 \ub3d9\uc548 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \ub2e4\uc74c\uacfc \uac19\uc740 \uc120\ud0dd\uc744 \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\"> <span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1<\/span><\/a><span style=\"font-weight: 400;\"> \ub0b4\ubd80 \ubd80\uc11c\uc5d0\uc11c \uc9c1\uc811 \ucc98\ub9ac\ud560 \uacbd\uc6b0 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc774 \ub192\uc73c\ubbc0\ub85c, MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38\uc801\uc774\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \ubd80\uc11c\uc5d0 \uc758\ub8b0\ud558\uc5ec \uacc4\uc815 \ub9e4\ud551 \ubc0f \ucc98\ubd84 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ucca0\uc800\ud788 \uac80\ud1a0\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/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;\">\ud310\ub9e4\ub418\uc9c0 \uc54a\uc740 \uc7ac\uace0\ub97c \ud3d0\uae30\ud558\ub294 \uc808\ucc28\ub294 \ub2e8\uc21c\ud788 \ub0b4\ubd80 \ud68c\uacc4 \ucc98\ub9ac\uac00 \uc544\ub2c8\ub77c, \uad00\uc138 \uc900\uc218, \ube44\uc6a9 \uc99d\ube59 \uc11c\ub958 \ud45c\uc900\ud654, \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uad8c \ubcf4\ud638\uac00 \ubcf5\ud569\uc801\uc73c\ub85c \uc791\uc6a9\ud558\ub294 \ubcf5\uc7a1\ud55c \uacfc\uc815\uc784\uc774 \ubd84\uba85\ud569\ub2c8\ub2e4. \ube44\uc6a9 \ubd88\uc778\uc815, \uc138\uae08 \uccb4\ub0a9 \ub610\ub294 \ubc8c\uae08 \ubd80\uacfc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574, \ud2b9\ud788 \uc12c\uc720 \ubc0f \uc758\ub958, \uc218\ucd9c \uac00\uacf5 \uc0b0\uc5c5 \ubd84\uc57c\uc758 \uae30\uc5c5\ub4e4\uc740 \uc608\ubc29 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub300\ub7c9\uc758 \uc7ac\uace0\ub97c \ucc98\ubd84\ud560 \uacc4\ud68d\uc774\uac70\ub098, \uac00\uacf5 \uc0c1\ud488\uc758 \uc6d0\uac00 \ubd84\ub958 \ubc0f \uc18c\uc720\uad8c \uacb0\uc815\uc5d0 \ub300\ud574 \uc544\uc9c1 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\ub294\ub2e4\uba74, \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \ud68c\uacc4 \ubc0f \uac10\uc0ac \ud68c\uc0ac\uc640 \uc0ac\uc804\uc5d0 \uc0c1\ub2f4\ud558\ub294 \uac83\uc774 \uc138\uae08 \uc815\uc0b0 \ubc0f \ud1b5\uad00 \ud6c4 \uac80\uc0ac \uacfc\uc815\uc5d0\uc11c \ubd88\ud544\uc694\ud55c \uc704\ud5d8\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc2b5\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;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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> <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_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\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=\"Tieu_huy_hang_ton_kho_co_bat_buoc_phai_thong_bao_cho_co_quan_hai_quan_khong\"><\/span><b>\ud310\ub9e4\ub418\uc9c0 \uc54a\uc740 \uc7ac\uace0\ub97c \ud3d0\uae30\ud560 \ub54c \uc138\uad00 \ub2f9\uad6d\uc5d0 \uc2e0\uace0\ud558\ub294 \uac83\uc774 \uc758\ubb34\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc608, \uac00\uacf5 \ubc0f \uc218\ucd9c \uc0dd\uc0b0 \uc81c\ub3c4\ub97c \ud1b5\ud574 \uc218\uc785\ub418\uc5b4 \uc138\uad00 \uac10\ub3c5\uc744 \ubc1b\ub294 \uc0c1\ud488\uc758 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\ub294 \uc591\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \ubd80\ub85d II\uc758 22a\ud638\ub97c \uc81c\ucd9c\ud558\uace0 \ub2f5\ubcc0\uc744 \uae30\ub2e4\ub9b0 \ud6c4 \ud3d0\uae30 \uc808\ucc28\ub97c \uc9c4\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_tieu_huy_hang_ton_kho_co_duoc_tru_khi_tinh_thue_thu_nhap_doanh_nghiep_khong\"><\/span><b>\ud310\ub9e4\ub418\uc9c0 \uc54a\uc740 \uc7ac\uace0\ub97c \ucc98\ub9ac\ud558\ub294 \ube44\uc6a9\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \ub300\uc0c1\uc778\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc608, \ud574\ub2f9 \ubb3c\ud488\uc774 \uae30\uc5c5 \uc18c\uc720\uc774\uace0 \uae30\uc5c5\uc774 \uc2dc\ud589\ub839 320\/2025\/ND-CP \uc81c9\uc870 2\ud56d i7\uc5d0 \uba85\uc2dc\ub41c \ub300\ub85c \ud3d0\uae30 \uae30\ub85d\uc744 \uc644\ubcbd\ud558\uac8c \uc720\uc9c0\ud558\ub294 \uacbd\uc6b0 \uacf5\uc81c\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4. \ud574\uc678 \uac00\uacf5\uc5c5\uccb4 \uc18c\uc720 \ubb3c\ud488\uc758 \uacbd\uc6b0\uc5d0\ub294 \ud3d0\uae30 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc2e4\uc81c \ube44\uc6a9\ub9cc \uacf5\uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_cua_hang_tieu_huy_co_bi_dieu_chinh_giam_khong\"><\/span><b>\ud30c\uc190\ub41c \uc0c1\ud488\uc5d0 \ub300\ud55c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub294 \ud558\ud5a5 \uc870\uc815\ub420\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694, \uc2dc\ud589\ub839 181\/2025\/ND-CP \uc81c23\uc870 1\ud56d\uc5d0 \ub530\ub974\uba74, \uc0ac\uc5c5\uc790\ub294 \uc99d\ube59 \uc11c\ub958\uac00 \uc644\ube44\ub418\uc5b4 \uc788\ub294 \uacbd\uc6b0 \ubcf4\uc0c1 \uc5c6\uc774 \uc190\uc2e4\ub41c \uc0c1\ud488\uc5d0 \ub300\ud55c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uc804\uc561\uc744 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_thu_tuc_tieu_huy_hang_ton_kho_toi_thieu_gom_nhung_gi\"><\/span><b>\uacfc\uc789 \uc7ac\uace0 \ud3d0\uae30 \uc808\ucc28\uc5d0 \ud544\uc694\ud55c \ucd5c\uc18c \uc11c\ub958\ub294 \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;\">\ud544\uc218 \uc11c\ub958\uc5d0\ub294 \ucd5c\uc18c 8\uac1c \ud56d\ubaa9\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc7ac\uace0 \ubcf4\uace0\uc11c, \ud488\uc9c8 \ud3c9\uac00 \ubcf4\uace0\uc11c \ub610\ub294 \uc81c\uc548\uc11c, \ud3d0\uae30 \uc704\uc6d0\ud68c \uad6c\uc131 \ubc0f \uc2b9\uc778 \uacb0\uc815\uc11c, \ud3d0\uae30 \ubcf4\uace0\uc11c, \ud3d0\uae30 \uacfc\uc815 \uc0ac\uc9c4\/\ub3d9\uc601\uc0c1, \ucc3d\uace0 \ubc18\ucd9c\uace0 \ud655\uc778\uc11c, \uc9c0\ubd88 \uc99d\ube59 \uc11c\ub958\uac00 \ud3ec\ud568\ub41c \ud3d0\uae30\ubb3c \ucc98\ub9ac \uacc4\uc57d\uc11c, \uadf8\ub9ac\uace0 \ubcf4\ud5d8 \ubcf4\uc0c1\uc774 \uc81c\uacf5\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \ud655\uc778\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho l\u00e0 b\u00e0i to\u00e1n m\u00e0 h\u1ea7u nh\u01b0 doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, gia c\u00f4ng n\u00e0o c\u0169ng ph\u1ea3i \u0111\u1ed1i m\u1eb7t khi h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng do bi\u1ebfn \u0111\u1ed5i sinh h\u00f3a t\u1ef1 nhi\u00ean, l\u1ed7i m\u1ed1t, l\u1ea1c h\u1eadu k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. V\u1eady th\u1ee7 t\u1ee5c n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9534,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9533","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\/9533","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=9533"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9533\/revisions"}],"predecessor-version":[{"id":9536,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9533\/revisions\/9536"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9534"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}