{"id":9542,"date":"2026-08-11T09:31:29","date_gmt":"2026-08-11T02:31:29","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9542"},"modified":"2026-08-11T09:31:29","modified_gmt":"2026-08-11T02:31:29","slug":"dieu-chinh-hoa-don-va-khau-tru-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/","title":{"rendered":"\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uc5d0 \uad00\ud55c \ucd5c\uc2e0 \uaddc\uc815."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\ub294 \ubaa8\ub4e0 \ud68c\uacc4\uc0ac\uac00 \ubc18\ub4dc\uc2dc \uc219\ub2ec\ud574\uc57c \ud558\ub294 \ub450 \uac00\uc9c0 \uc5c5\ubb34\uc785\ub2c8\ub2e4. \uc791\uc740 \uc2e4\uc218\ub77c\ub3c4 \uae30\uc5c5\uc758 \uc138\uae08 \uad8c\ub9ac\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ub9ce\uc740 \uae30\uc5c5\uc740 \uc6b4\uc601 \uacfc\uc815\uc5d0\uc11c \uc0dd\uc0b0 \ubd88\ub7c9\ud488 \ubc1c\uc0dd\uc73c\ub85c \uace0\uac1d\uc5d0\uac8c \ubcf4\uc0c1\ud574\uc57c \ud558\uac70\ub098, \ud64d\ubcf4 \ub610\ub294 \uc2e0\uc81c\ud488 \ucd9c\uc2dc\ub97c \uc704\ud574 \ubb34\ub8cc \uc0d8\ud50c\uc744 \ubc1c\uc1a1\ud574\uc57c \ud558\ub294 \ub4f1 \uc608\uc0c1\uce58 \ubabb\ud55c \uc0c1\ud669\uc5d0 \uc9c1\uba74\ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc774\uc720\ub85c \uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uc219\uc9c0\ud558\ub294 \uac83\uc740 \ubaa8\ub4e0 \ud68c\uacc4\uc0ac\uc5d0\uac8c \ud544\uc218\uc801\uc778 \uc694\uac74\uc774 \ub418\uc5c8\uc73c\uba70, \ud2b9\ud788 2025\ub144 \uc911\ubc18 \uc774\ud6c4 \ubc95\uc801 \uccb4\uacc4\uc5d0 \uc0c1\ub2f9\ud55c \ubcc0\ud654\uac00 \uc788\uc5c8\uae30 \ub54c\ubb38\uc5d0 \ub354\uc6b1 \uadf8\ub7ec\ud569\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 70\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (\ubc95\ub839 123\/2020\/ND-CP\uc758 \uac1c\uc815 \ubc0f \ubcf4\uc644) <\/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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c48\/2024\/QH15\ud638\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc9c0\uce68\uc740 \uc6d0\uce59\uc744 \uba85\ud655\ud788 \uc81c\uc2dc\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc801\uc6a9 \uc870\uac74\uc744 \uac15\ud654\ud588\uc2b5\ub2c8\ub2e4. \uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uacfc\uc815\uc5d0\uc11c\uc758 \uc791\uc740 \uc624\ub958\ub85c \uc778\ud574 \uae30\uc5c5\uc740 \uacbd\ube44 \uacf5\uc81c\ub97c \ubc1b\uc9c0 \ubabb\ud558\uac70\ub098, \uc138\uae08 \uccb4\ub0a9 \ub610\ub294 \uc5f0\uccb4\ub8cc \ubd80\uacfc \ub4f1\uc758 \ubd88\uc774\uc775\uc744 \ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud604\ud589 \uaddc\uc815\uc744 \uccb4\uacc4\ud654\ud558\uace0 \ub450 \uac00\uc9c0 \uc77c\ubc18\uc801\uc778 \uc2e4\uc81c \uc0ac\ub840\ub97c \ubd84\uc11d\ud558\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud560 \uc218 \uc788\ub294 \uae30\ubc18\uc744 \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\" 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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao_la_gi\" >\uc1a1\uc7a5 \uc870\uc815\uacfc \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\ub294 \ubb34\uc5c7\uc744 \uc758\ubbf8\ud558\ub098\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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Can_cu_phap_ly_ve_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\" >\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uc5d0 \ub300\ud55c \ubc95\uc801 \uadfc\uac70.<\/a><\/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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Dieu_chinh_hoa_don_khi_boi_thuong_tien_hang_do_loi_chat_luong\" >\ud488\uc9c8 \uacb0\ud568\uc774 \uc788\ub294 \uc0c1\ud488\uc5d0 \ub300\ud55c \ubcf4\uc0c1 \uc2dc \uc1a1\uc7a5 \uc870\uc815.<\/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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Khi_nao_cong_ty_ban_hang_phai_lap_hoa_don_dieu_chinh_hoac_thay_the\" >\ud310\ub9e4 \ud68c\uc0ac\ub294 \uc5b8\uc81c \uc870\uc815 \uc1a1\uc7a5\uc774\ub098 \ub300\uccb4 \uc1a1\uc7a5\uc744 \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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Quy_dinh_ve_noi_dung_the_hien_tren_hoa_don_dien_tu_dieu_chinh_thay_the\" >\uac1c\uc815 \ubc0f \ub300\uccb4\ub41c \uc804\uc790 \uccad\uad6c\uc11c\uc5d0 \ud45c\uc2dc\ub418\ub294 \ub0b4\uc6a9\uc5d0 \uad00\ud55c \uaddc\uc815.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_hang_mau_khong_thu_tien_va_dieu_kien_khau_tru_thue_GTGT_dau_vao\" >\ubb34\ub8cc \uc0d8\ud50c \ubc30\uc1a1 \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc870\uac74\uc5d0 \ub300\ud55c \uc815\ubcf4\uc785\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-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_hang_mau_trong_nuoc_khong_thu_tien\" >\uad6d\ub0b4 \ubb34\ub8cc \uc0d8\ud50c \ubc30\uc1a1.<\/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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_khau_hang_mau_khong_thu_tien_ra_nuoc_ngoai\" >\ud574\uc678\ub85c \ubb34\ub8cc \uc0d8\ud50c \uc218\ucd9c.<\/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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#So_sanh_nhanh_hai_truong_hop_xuat_hang_mau_khong_thu_tien\" >\ubb34\ub8cc \uc0d8\ud50c \ubc1c\uc1a1 \uc0ac\ub840 \ub450 \uac00\uc9c0\ub97c \uac04\ub2e8\ud788 \ube44\uad50\ud574 \ubcf4\uaca0\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-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Nhung_rui_ro_ke_toan_thuong_gap_khi_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\" >\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \ud68c\uacc4 \uc704\ud5d8.<\/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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Cau_hoi_thuong_gap_ve_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\" >\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Hoa_don_dieu_chinh_hoa_don_thay_the_duoc_ke_khai_bo_sung_vao_ky_nao\" >\uc870\uc815 \uccad\uad6c\uc11c\uc640 \ub300\uccb4 \uccad\uad6c\uc11c\ub294 \uc5b4\ub290 \uae30\uac04\uc5d0 \ubcf4\ucda9 \uc2e0\uace0\uc11c\ub85c \uc2e0\uace0\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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_hang_mau_khong_thu_tien_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\" >\uc0c1\ud488\uc744 \ubb34\ub8cc \uc0d8\ud50c\ub85c \ud310\ub9e4\ud558\ub294 \uacbd\uc6b0 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uacf5\uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Khong_co_chung_tu_thanh_toan_khong_dung_tien_mat_khi_xuat_khau_hang_mau_thi_xu_ly_the_nao\" >\uc0d8\ud50c\uc744 \uc218\ucd9c\ud560 \ub54c \ud604\uae08 \uc774\uc678\uc758 \uacb0\uc81c \uc218\ub2e8\uc5d0 \ub300\ud55c \uc99d\ube59 \uc11c\ub958\uac00 \uc5c6\ub294 \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Boi_thuong_tien_hang_do_loi_chat_luong_cong_ty_bat_buoc_phai_lap_hoa_don_dieu_chinh_hay_co_the_chon_hinh_thuc_khac\" >\ud488\uc9c8 \uacb0\ud568\uc774 \uc788\ub294 \uc0c1\ud488\uc5d0 \ub300\ud574 \ubcf4\uc0c1\ud560 \ub54c, \ud68c\uc0ac\ub294 \uc870\uc815\ub41c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud558\ub294\uac00, \uc544\ub2c8\uba74 \ub2e4\ub978 \ubc29\ubc95\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\ub294\uac00?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Hoa_don_da_lap_sai_con_duoc_huy_de_lap_hoa_don_moi_nhu_truoc_day_khong\" >\uc774\uc804\ucc98\ub7fc \uc798\ubabb \ubc1c\ud589\ub41c \uc1a1\uc7a5\uc744 \ucde8\uc18c\ud558\uace0 \uc0c8 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao_la_gi\"><\/span><b>\uc1a1\uc7a5 \uc870\uc815\uacfc \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\ub294 \ubb34\uc5c7\uc744 \uc758\ubbf8\ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf8\uc9c8\uc801\uc73c\ub85c \uc774 \ub450 \uac00\uc9c0\ub294 \ud68c\uacc4 \ubc0f \uc138\ubb34\uc5d0\uc11c \uc11c\ub85c \ub2e4\ub978 \ub450 \uac00\uc9c0 \ubaa9\uc801\uc744 \uc218\ud589\ud558\ub294 \ubc00\uc811\ud558\uac8c \uad00\ub828\ub41c \uc791\uc5c5\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uccad\uad6c\uc11c\ub97c \uc870\uc815\ud558\uc138\uc694.<\/b><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc874 \uaddc\uc815\ucc98\ub7fc \uc6d0\ub798 \uc1a1\uc7a5\uc744 \ucde8\uc18c\ud558\ub294 \ub300\uc2e0, \ud310\ub9e4\uc790\uac00 \uc774\uc804\uc5d0 \ubc1c\ud589\ud55c \uc1a1\uc7a5\uc758 \uc815\ubcf4(\uc218\ub7c9, \ub2e8\uac00, \uc138\uc728, \uae08\uc561 \ub4f1)\ub97c \uc218\uc815\ud558\uae30 \uc704\ud574 \uc0c8\ub85c\uc6b4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \ubc95\ub839 70\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74, \uc0ac\uc5c5\uc790\ub294 \uc0c8\ub85c\uc6b4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \ub450 \uac00\uc9c0 \ubc29\uc2dd \uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><b>\uc870\uc815 \uccad\uad6c\uc11c<\/b><span style=\"font-weight: 400;\"> \ub610\ub294 \uc124\ub9bd\ud558\ub2e4 <\/span><b>\ub300\uccb4 \uc1a1\uc7a5<\/b><span style=\"font-weight: 400;\">\uacb0\ud568\uc758 \uc131\uaca9\uacfc \uad6c\ub9e4\uc790\uc640\uc758 \ud569\uc758\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c<\/b><span style=\"font-weight: 400;\">\uc774\ub294 \uc0ac\uc5c5\uc790\uac00 \ubd80\uac00\uac00\uce58\uc138\ubc95 \ubc0f \uad00\ub828 \uc9c0\uce68\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc1a1\uc7a5 \ubc0f \uc11c\ub958 \uc694\uac74\uc744 \uc644\uc804\ud788 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0, \uc7ac\ud654 \ubc0f \uc6a9\uc5ed \uad6c\ub9e4 \uc2dc \ub0a9\ubd80\ud55c \ubd80\uac00\uac00\uce58\uc138\ub97c \ub0a9\ubd80\ud574\uc57c \ud560 \ubd80\uac00\uac00\uce58\uc138\uc5d0\uc11c \uacf5\uc81c\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9e4\uc785 \uc1a1\uc7a5\uc5d0 \uc218\uc815\uc774 \ud544\uc694\ud55c \uc624\ub958\uac00 \uc788\uac70\ub098 \uc1a1\uc7a5\uc774 \uc9c0\uae09 \uc99d\ube59 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uad8c\ub9ac\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc774 \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ud53c\ud558\ub824\uba74 \uc1a1\uc7a5 \uc218\uc815\ubd80\ud130 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0\uc758 \uc808\ucc28\ub97c \uc815\ud655\ud558\uac8c \uc774\ud574\ud558\uace0 \uc774\ud589\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uc5d0 \ub300\ud55c \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ub450 \uac00\uc9c0 \uc0ac\uc5c5\uc744 \uaddc\uc728\ud558\ub294 \ud604\ud589 \ubc95\uc801 \uccb4\uacc4\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 123\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\"> \uc1a1\uc7a5, \uc99d\ube59 \uc11c\ub958 \ubc0f \uae30\ubcf8 \ubb38\uc11c\uc5d0 \uad00\ud55c \uaddc\uc815\uc774 \uac1c\uc815 \ubc0f \ubcf4\uc644\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 70\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\">2025\ub144 6\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc774 \ubc95\ub839\uc740 \uc870\uc815 \uccad\uad6c\uc11c \ubc0f \ub300\uccb4 \uccad\uad6c\uc11c \ubc1c\ud589\uc744 \uc9c1\uc811 \uaddc\uc815\ud558\ub294 \ubc95\ub839 123\/2020\/ND-CP \uc81c1\uc870 13\ud56d\uc758 \uc5ec\ub7ec \uc870\ud56d\uc744 \uc218\uc815 \ubc0f \ubcf4\uc644\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c48\/2024\/QH15\ud638<\/b><span style=\"font-weight: 400;\">\uc774\ub294 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc870\uac74\uc5d0 \uad00\ud55c \uc77c\ubc18 \uc6d0\uce59\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubc95\ub839 181\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\">2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839\uc5d0\ub294 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc870\uac74\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub41c \uc81c25\uc870, \uc81c26\uc870 \ubc0f \uc81c28\uc870 \uc81c9\ud56d\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc8fc\ubaa9\ud574\uc57c \ud560 \uc911\uc694\ud55c \ubcc0\uacbd \uc0ac\ud56d \ud55c \uac00\uc9c0: <\/b><span style=\"font-weight: 400;\">\ucf54\ub4dc\uac00 \ubd80\uc5ec\ub418\uc5c8\uac70\ub098 \ub370\uc774\ud130\uac00 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ub41c \uc804\uc790 \uc1a1\uc7a5\uc740 \uc784\uc758\ub85c \ucde8\uc18c\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ub300\uc2e0, \ubc95\ub960\uc5d0 \uaddc\uc815\ub41c \uc808\ucc28\uc5d0 \ub530\ub77c \uc870\uc815 \ub610\ub294 \ub300\uccb4 \ucc98\ub9ac\ub97c \uac70\uccd0\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uc544\ub798\uc5d0\uc11c \uc124\uba85\ud558\ub294 \uc1a1\uc7a5 \uc870\uc815 \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uc640 \uad00\ub828\ub41c \uc2e4\ubb34 \uc0c1\ud669\uc744 \ub354 \uc798 \uc774\ud574\ud558\ub294 \ub370 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_khi_boi_thuong_tien_hang_do_loi_chat_luong\"><\/span><b>\ud488\uc9c8 \uacb0\ud568\uc774 \uc788\ub294 \uc0c1\ud488\uc5d0 \ub300\ud55c \ubcf4\uc0c1 \uc2dc \uc1a1\uc7a5 \uc870\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9543\" aria-describedby=\"caption-attachment-9543\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9543\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9543\" class=\"wp-caption-text\">\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uc5d0 \uad00\ud55c \ucd5c\uc2e0 \uaddc\uc815.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc81c\uc870 \ubc0f \ubb34\uc5ed\uc5d0\uc11c \uc0c1\ub2f9\ud788 \ud754\ud55c \uc0c1\ud669\uc73c\ub85c, \uc0dd\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc81c\ud488\uc5d0 \uacb0\ud568\uc774 \uc788\uac70\ub098 \ud488\uc9c8 \uae30\uc900\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\uc5ec \ud310\ub9e4 \ud68c\uc0ac\uac00 \uace0\uac1d\uc5d0\uac8c \ubcf4\uc0c1\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\ub97c \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_cong_ty_ban_hang_phai_lap_hoa_don_dieu_chinh_hoac_thay_the\"><\/span><b>\ud310\ub9e4 \ud68c\uc0ac\ub294 \uc5b8\uc81c \uc870\uc815 \uc1a1\uc7a5\uc774\ub098 \ub300\uccb4 \uc1a1\uc7a5\uc744 \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;\">\uc774 \uacbd\uc6b0, \uc2dc\ud589\ub839 70\/2025\/ND-CP(\uc2dc\ud589\ub839 123\/2020\/ND-CP \uac1c\uc815 \ubc0f \ubcf4\uc644) \uc81c13\uc870 \uc81c1\ud56d\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \ud310\ub9e4 \ud68c\uc0ac\ub294 \ub2e4\uc74c \ub450 \uac00\uc9c0 \ucc98\ub9ac \ubc29\uc2dd \uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc804\uc5d0 \ubc1c\ud589\ub41c \uc1a1\uc7a5\uc5d0 \ub300\ud55c \uc870\uc815 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uac70\ub098,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc874\uc5d0 \ubc1c\ud589\ub41c \uccad\uad6c\uc11c\ub97c \ub300\uccb4\ud560 \uc0c8\ub85c\uc6b4 \uccad\uad6c\uc11c\ub97c \ubc1c\ud589\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \ubc29\ubc95\uc744 \uc120\ud0dd\ud55c \ud6c4, \ud68c\uc0ac\ub294 \ud604\ud589 \ubc95\uaddc\uc5d0 \ub530\ub77c \ucd94\uac00 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4. \uc870\uc815\uacfc \uad50\uccb4 \uc911 \uc120\ud0dd\ud560 \uc218 \uc788\ub294 \uc635\uc158\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ubcf4\uc0c1\uc758 \uc131\uaca9\uacfc \uc6d0\ub798 \uc1a1\uc7a5\uacfc\uc758 \ucc28\uc774 \uc815\ub3c4\uc5d0 \ub530\ub77c \uac70\ub798\ub97c \ucc98\ub9ac\ud558\ub294 \ub370 \ub354 \ud070 \uc720\uc5f0\uc131\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_noi_dung_the_hien_tren_hoa_don_dien_tu_dieu_chinh_thay_the\"><\/span><b>\uac1c\uc815 \ubc0f \ub300\uccb4\ub41c \uc804\uc790 \uccad\uad6c\uc11c\uc5d0 \ud45c\uc2dc\ub418\ub294 \ub0b4\uc6a9\uc5d0 \uad00\ud55c \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc6d0\ubcf8 \uc1a1\uc7a5\uacfc\uc758 \ube44\uad50 \uae30\uc900\uc744 \ub9c8\ub828\ud558\uae30 \uc704\ud574, \ubc95\ub960\uc740 \uc804\uc790 \uc870\uc815 \uc1a1\uc7a5 \ubc0f \ub300\uccb4 \uc804\uc790 \uc1a1\uc7a5\uc5d0 \ubc18\ub4dc\uc2dc \ud3ec\ud568\ub418\uc5b4\uc57c \ud558\ub294 \ud544\uc218 \uc815\ubcf4\ub97c \uba85\ud655\ud558\uac8c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\uc790 \uc1a1\uc7a5 \uc870\uc815:<\/b><span style=\"font-weight: 400;\"> \ud14d\uc2a4\ud2b8\uac00 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4 <\/span><i><span style=\"font-weight: 400;\">&quot;\uc1a1\uc7a5 \uc591\uc2dd \ubc88\ud638\u2026 \uae30\ud638\u2026 \ubc88\ud638\u2026 \ub0a0\uc9dc\u2026 \uc6d4\u2026 \ub144 \uc870\uc815&quot;<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\uc790 \uccad\uad6c\uc11c\ub85c \ub300\uccb4:<\/b><span style=\"font-weight: 400;\"> \ud14d\uc2a4\ud2b8\uac00 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4 <\/span><i><span style=\"font-weight: 400;\">&quot;\u2026 \uc1a1\uc7a5 \uc591\uc2dd \ubc88\ud638\u2026 \uae30\ud638\u2026 \ubc88\ud638\u2026 \ub0a0\uc9dc\u2026 \uc6d4\u2026 \ub144 \ub300\uccb4 \uc591\uc2dd&quot;<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8: <\/b><span style=\"font-weight: 400;\">\uc774 \ubb38\uad6c\uac00 \uc5c6\uc73c\uba74 \uc870\uc815 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5\uc774 \uc138\ubb34 \uac10\uc0ac \uc911\uc5d0 \ubb34\ud6a8\ub85c \uac04\uc8fc\ub418\uc5b4 \uad6c\ub9e4\uc790\uc640 \ud310\ub9e4\uc790 \ubaa8\ub450\uc758 \uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hang_mau_khong_thu_tien_va_dieu_kien_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\ubb34\ub8cc \uc0d8\ud50c \ubc30\uc1a1 \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc870\uac74\uc5d0 \ub300\ud55c \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9545\" aria-describedby=\"caption-attachment-9545\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9545\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien.jpg\" alt=\"\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng m\u1eabu kh\u00f4ng thu ti\u1ec1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9545\" class=\"wp-caption-text\">\ubb34\ub8cc \uc0d8\ud50c \uc218\ucd9c\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \uc870\uc815 \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub450 \ubc88\uc9f8 \uc77c\ubc18\uc801\uc778 \uc2e4\uc81c \uc0c1\ud669\uc740 \uae30\uc5c5\uc774 \uc81c\ud488 \uc18c\uac1c, \ub9c8\ucf00\ud305 \ub610\ub294 \uc2dc\uc7a5 \ud655\ub300\ub97c \ubaa9\uc801\uc73c\ub85c \ubb34\ub8cc \uc0d8\ud50c\uc744 \ubc1c\uc1a1\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc0d8\ud50c\ub85c \uc0ac\uc6a9\ub41c \uc0c1\ud488\uc5d0 \ub300\ud55c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc870\uac74\uc740 \uc0d8\ud50c\uc774 \uad6d\ub0b4\uc5d0\uc11c \uc18c\ube44\ub418\ub294\uc9c0 \ub610\ub294 \ud574\uc678\ub85c \uc218\ucd9c\ub418\ub294\uc9c0\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hang_mau_trong_nuoc_khong_thu_tien\"><\/span><b>\uad6d\ub0b4 \ubb34\ub8cc \uc0d8\ud50c \ubc30\uc1a1.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0d8\ud50c \ubb3c\ud488\uc744 \uad6d\ub0b4\uc5d0 \ubb34\uc0c1\uc73c\ub85c \uc218\ucd9c\ud558\ub294 \uacbd\uc6b0, \ud68c\uc0ac\uac00 \ubaa8\ub4e0 \uad00\ub828 \ubb34\uc5ed \ubc95\uaddc\ub97c \uc900\uc218\ud558\uace0 \ud574\ub2f9 \ubb3c\ud488\uc758 \ud22c\uc785 \ube44\uc6a9\uc774 \uc2dc\ud589\ub839 181\/2025\/ND-CP \uc81c25\uc870 \ubc0f \uc81c26\uc870\uc5d0 \ub530\ub978 \uacf5\uc81c \uc694\uac74\uc744 \uc644\uc804\ud788 \ucda9\uc871\ud558\uba74 \ud574\ub2f9 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uacf5\uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc989, \uc5ec\uae30\uc11c \uc694\uad6c\ub418\ub294 \uc804\uc81c \uc870\uac74\uc740 \ub450 \uac00\uc9c0 \ubcd1\ub82c\uc801\uc778 \uc694\uc18c\ub85c \uad6c\uc131\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;\">\uc0d8\ud50c \uc218\ucd9c \ud65c\ub3d9\uc740 \ubb34\uc5ed \ubc95\uaddc \ubc0f \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud558\uba70 (\uae08\uc9c0 \ub610\ub294 \uc81c\ud55c \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc544\uc57c \ud568)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0d8\ud50c\ub85c \uc0ac\uc6a9\ub418\ub294 \uc0c1\ud488\uc740 \uc644\uc804\ud558\uace0 \uc720\ud6a8\ud55c \uc138\uae08 \ub0a9\ubd80 \uc1a1\uc7a5 \ubc0f \uc11c\ub958(\uc81c25\uc870)\ub97c \uac16\ucd94\uc5b4\uc57c \ud558\uba70, \uc77c\ubc18 \uad6c\ub9e4 \uac70\ub798\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \ube44\ud604\uae08 \uacb0\uc81c \uc11c\ub958(\uc81c26\uc870)\uc758 \uc870\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc758 \ub450 \uac00\uc9c0 \uc870\uac74\uc774 \ubaa8\ub450 \ucda9\uc871\ub418\uba74 \uad6d\ub0b4 \uc0d8\ud50c \uc0c1\ud488\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\ub294 \ub2e4\ub978 \uad6c\ub9e4 \ubc0f \ud310\ub9e4 \uac70\ub798\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc815\uc0c1\uc801\uc73c\ub85c \uc9c4\ud589\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_khau_hang_mau_khong_thu_tien_ra_nuoc_ngoai\"><\/span><b>\ud574\uc678\ub85c \ubb34\ub8cc \uc0d8\ud50c \uc218\ucd9c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub450 \ubc88\uc9f8 \uc0ac\ub840\ub294 \uc880 \ub354 \ubcf5\uc7a1\ud569\ub2c8\ub2e4. \ud68c\uc0ac\ub294 \uc0d8\ud50c\uc744 \ud574\uc678\ub85c \uc218\ucd9c\ud558\uba74\uc11c \uc544\ubb34\ub7f0 \ube44\uc6a9\ub3c4 \uccad\uad6c\ud558\uc9c0 \uc54a\uc9c0\ub9cc... <\/span><b>\ud604\uae08 \uc774\uc678\uc758 \uacb0\uc81c\uc5d0 \ub300\ud55c \uc601\uc218\uc99d\uc740 \uc5c6\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> (\ud604\uae08 \uac70\ub798\uac00 \uc544\ub2c8\ubbc0\ub85c \uc740\ud589\uc744 \ud1b5\ud574 \ud604\uae08 \ud750\ub984\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c181\/2025\/ND-CP\ud638 \uc81c28\uc870 9\ud56d\uc5d0 \ub530\ub974\uba74, \uc774 \uacbd\uc6b0 \ud574\ub2f9 \ud68c\uc0ac\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uacf5\uc81c \ubd88\uac00<\/b><span style=\"font-weight: 400;\"> \ud45c\ubcf8 \uc218\ucd9c \uc0c1\ud488\uc5d0 \ud574\ub2f9\ud558\ub294 \ud22c\uc785 \ubd80\uac00\uac00\uce58\uc138; \uadf8\ub9ac\uace0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0dd\uc0b0\ubb3c \ubd80\uac00\uac00\uce58\uc138\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \ud574\ub2f9 \uc0d8\ud50c \uc218\ucd9c \uc81c\ud488\uc758 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uad6d\ub0b4\ub85c \uc0d8\ud50c\uc744 \uc218\ucd9c\ud558\ub294 \uacbd\uc6b0\uc640 \uadfc\ubcf8\uc801\uc73c\ub85c \ub2e4\ub978 \uc810\uc774\uba70, \uc1a1\uc7a5 \uc870\uc815 \ubc0f \uc0d8\ud50c \uad00\ub828 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc2dc \ub450 \uc0c1\ud669\uc744 \ud63c\ub3d9\ud558\uc9c0 \uc54a\ub3c4\ub85d \uae30\uc5b5\ud574\uc57c \ud560 \ud68c\uacc4\uc0c1\uc758 \uc911\uc694\ud55c \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \uc0ac\ub0b4 \ud68c\uacc4 \ubd80\uc11c\uac00 \uc5c6\uac70\ub098 \uc6b4\uc601 \uc790\uc6d0\uc744 \ucd5c\uc801\ud654\ud558\uace0\uc790 \ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub294 \ud2b9\ud788 \uae30\uc5c5\uc774 \ube48\ubc88\ud558\uac8c \uc1a1\uc7a5\uacfc \ubd80\uac00\uac00\uce58\uc138 \uac70\ub798\ub97c \ubc1c\uc0dd\uc2dc\ud0a4\uace0 \uc138\uae08 \uc815\uc0b0 \uc804\uc5d0 \uc11c\ub958 \uac80\ud1a0\uc5d0 \ub3c4\uc6c0\uc774 \ud544\uc694\ud560 \ub54c \uace0\ub824\ud574 \ubcfc \ub9cc\ud55c \uac00\uce58 \uc788\ub294 \uc635\uc158\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_nhanh_hai_truong_hop_xuat_hang_mau_khong_thu_tien\"><\/span><b>\ubb34\ub8cc \uc0d8\ud50c \ubc1c\uc1a1 \uc0ac\ub840 \ub450 \uac00\uc9c0\ub97c \uac04\ub2e8\ud788 \ube44\uad50\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubb34\ub8cc \uc0d8\ud50c\uc5d0 \ub300\ud55c \uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \ucc98\ub9ac \ubc29\uc2dd\uc758 \ucc28\uc774\ub97c \uc27d\uac8c \uc774\ud574\ud558\ub824\uba74 \ub2e4\uc74c \ud45c\ub97c \uc0ac\uc6a9\ud558\uc5ec \ub450 \uac00\uc9c0 \uacbd\uc6b0\ub97c \ube44\uad50\ud574 \ubcf4\uc138\uc694.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uad6d\ub0b4 \uc0d8\ud50c\uacfc \uc218\ucd9c \uba74\uc138 \uc0d8\ud50c \uac04\uc758 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc870\uac74 \ube44\uad50\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uad6d\ub0b4 \uc0d8\ud50c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc218\ucd9c\uc6a9 \uc0d8\ud50c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uadfc\uac70\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 181\/2025\/ND-CP \uc81c25\uc870 \ubc0f \uc81c26\uc870<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\ub839 181\/2025\/ND-CP \uc81c28\uc870 \uc81c9\ud56d\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud544\uc218 \uc870\uac74<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0c1\ubc95\uc744 \uc900\uc218\ud558\uace0 \ub9e4\uc785\uc138\uc561 \uacf5\uc81c \ud61c\ud0dd\uc744 \ubc1b\uc73c\uc138\uc694.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud604\uae08 \uc774\uc678\uc758 \uacb0\uc81c \uc601\uc218\uc99d\uc740 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uaca9 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \uacf5\uc81c \uac00\ub2a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uc81c \ubd88\uac00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud45c\uc900 \uc808\ucc28\uc5d0 \ub530\ub77c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc0b0\ud560 \ud544\uc694 \uc5c6\uc74c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704 \ube44\uad50\ud45c\ub294 \ubb34\ub8cc \uc0d8\ud50c\uc758 \uacbd\uc6b0\uc5d0\ub3c4 &quot;\uad6d\ub0b4&quot; \ub610\ub294 &quot;\uc218\ucd9c&quot; \uc5ec\ubd80\uc640 \uc9c0\ubd88 \uc99d\ube59 \uc11c\ub958\uc758 \uc720\ubb34\uac00 \uc1a1\uc7a5 \uc870\uc815 \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uacb0\uacfc\uc5d0 \uacb0\uc815\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce5c\ub2e4\ub294 \uac83\uc744 \uba85\ud655\ud788 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_ke_toan_thuong_gap_khi_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \ud68c\uacc4 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9544\" aria-describedby=\"caption-attachment-9544\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9544\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9544\" class=\"wp-caption-text\">\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \ud68c\uacc4 \uc704\ud5d8.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc5d0\uc11c \ubd84\uc11d\ud55c \ub450 \uac00\uc9c0 \uc2dc\ub098\ub9ac\uc624\uc640 \uae30\uc5c5\uc5d0 \ucee8\uc124\ud305 \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud558\ub294 \uacfc\uc815\uc5d0\uc11c MAN\uc740 \ud68c\uacc4\uc0ac\uc640 \uae30\uc5c5\uc774 \ud53c\ud574\uc57c \ud560 \uba87 \uac00\uc9c0 \uc77c\ubc18\uc801\uc778 \uc704\ud5d8 \uc694\uc18c\ub97c \uc815\ub9ac\ud558\uace0 \uc694\uc57d\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucd94\uac00 \uc2e0\uace0 \uae30\uac04\uc774 \uc798\ubabb\ub418\uc5c8\uc2b5\ub2c8\ub2e4:<\/b><span style=\"font-weight: 400;\"> \uc870\uc815 \ub610\ub294 \ub300\uccb4\ub41c \uc1a1\uc7a5\uc740 \uc6d0\ub798 \uc1a1\uc7a5\uc774 \ubc1c\ud589\ub41c \uae30\uac04\uc774 \uc544\ub2cc \ub2f9\uae30\uc5d0 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud544\uc218 \uc785\ub825 \ub0b4\uc6a9\uc774 \ub204\ub77d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> &quot;\uccad\uad6c\uc11c \uc870\uc815\u2026&quot; \ub610\ub294 &quot;\uccad\uad6c\uc11c \uad50\uccb4\u2026&quot;\uc5d0 \uad00\ud55c \uc815\ubcf4\uac00 \uc6d0\ubcf8 \uccad\uad6c\uc11c\uc758 \ud615\uc2dd, \uae30\ud638, \ubc88\ud638 \ubc0f \ub0a0\uc9dc\uc5d0 \ub530\ub77c \uc644\uc804\ud788 \ud45c\uc2dc\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud604\uae08 \uc774\uc678\uc758 \uacb0\uc81c \uc218\ub2e8\uc5d0 \uad00\ud55c \uc870\uac74\uc740 \ubb34\uc2dc\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\ub294 181\/2025\/ND-CP \uc2dc\ud589\ub839 \uc81c26\uc870\uc758 \uc870\uac74\uc744 \uc644\uc804\ud788 \ucda9\uc871\ud558\uc9c0 \uc54a\ub294 \ud55c \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc73c\uba70, \ud2b9\ud788 500\ub9cc VND \uc774\uc0c1\uc758 \uac70\ub798\uc5d0 \ub300\ud574\uc11c\ub294 \ub354\uc6b1 \uadf8\ub7ec\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6d\ub0b4 \uc0d8\ud50c\uacfc \uc218\ucd9c \uc0d8\ud50c \uac04\uc758 \ud63c\ub3d9:<\/b><span style=\"font-weight: 400;\"> \ubc95\uc801 \uadfc\uac70\ub97c \uc798\ubabb \uc801\uc6a9\ud558\uba74 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\uc758 \ubd80\uc801\uc808\ud55c \uacf5\uc81c\uac00 \ubc1c\uc0dd\ud558\uc5ec \uc138\uae08 \uc815\uc0b0 \uc2dc \uc18c\uae09 \uacfc\uc138\uac00 \uc774\ub8e8\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc5c5\ubb34\ub97c \ub354 \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0, \uc1a1\uc7a5 \uc2e0\uace0 \ubc0f \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c\uc758 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\ub824\uba74 \ub2e4\uc74c \uc0ac\ud56d\uc744 \ucc38\uace0\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-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\uc801\uc774\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \ubd80\uc11c\ub97c \ud1b5\ud574 \ubb38\uc11c \uae30\ub85d \ubc0f \ud68c\uacc4\ubd80\ud130 \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \uad00\ub828 \uc138\uae08 \uc758\ubb34 \uc774\ud589\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc9c0\uc6d0\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\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;\">\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\ub294 \ub2e8\uc21c\ud55c \uc0ac\uc5c5 \uc6b4\uc601\uc774 \uc544\ub2c8\ub77c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc870\uc815 \ubc0f \ub300\uccb4 \uc1a1\uc7a5\uc758 \ud615\uc2dd, \ub0b4\uc6a9 \ubc0f \uc2e0\uace0 \uae30\uac04\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 70\/2025\/ND-CP \uc81c1\uc870 13\ud56d\ubd80\ud130 \uac01 \ud2b9\uc815 \uc0c1\ud669\uc5d0\uc11c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uc870\uac74\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 181\/2025\/ND-CP \uc81c25\uc870, \uc81c26\uc870 \ubc0f \uc81c28\uc870 9\ud56d\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ud2b9\uc815 \ubc95\uc801 \uadfc\uac70\ub97c \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud558\ub294 \uac83\uc784\uc774 \ubd84\uba85\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5, \uc601\uc218\uc99d \ubc0f \ubd80\uac00\uac00\uce58\uc138\uc640 \uad00\ub828\ub41c \ubc95\uc801 \uccb4\uacc4\uac00 \uc9c0\uc18d\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ub418\ub294 \uc0c1\ud669\uc5d0\uc11c \uae30\uc5c5\uc740 \uc5c4\uaca9\ud55c \ub0b4\ubd80 \ud1b5\uc81c \uc808\ucc28\ub97c \uc218\ub9bd\ud558\uace0 \uc0c8\ub85c\uc6b4 \uc0c1\ud669\uc744 \uc815\uae30\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uc5ec \uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uac00 \ud56d\uc0c1 \ud604\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud575\uc2ec \uc0ac\uc5c5\uc5d0 \uc790\uc6d0\uc744 \uc9d1\uc911\ud558\uba74\uc11c\ub3c4 \uc138\uae08 \uc900\uc218\ub97c \ubcf4\uc7a5\ud574\uc57c \ud558\ub294 \uae30\uc5c5\uc5d0\uac8c \ud2b9\ud788 \uc911\uc694\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;\"> \uc774\ub294 \uc138\ubb34 \uad00\ub828 \uc5c5\ubb34\uc758 \uad00\ub9ac \ubc0f \uc2e4\ud589\uc744 \uc9c0\uc6d0\ud558\ub294 \ub370 \uc801\ud569\ud55c \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4.\u00a0<\/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;\"><span style=\"color: #0000ff;\"><strong>\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/strong><\/span>\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_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\uc1a1\uc7a5 \uc870\uc815 \ubc0f \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dieu_chinh_hoa_don_thay_the_duoc_ke_khai_bo_sung_vao_ky_nao\"><\/span><b>\uc870\uc815 \uccad\uad6c\uc11c\uc640 \ub300\uccb4 \uccad\uad6c\uc11c\ub294 \uc5b4\ub290 \uae30\uac04\uc5d0 \ubcf4\ucda9 \uc2e0\uace0\uc11c\ub85c \uc2e0\uace0\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;\">\ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uc870\uc815 \uccad\uad6c\uc11c\uc640 \ub300\uccb4 \uccad\uad6c\uc11c\ub294 \uc870\uc815 \ub610\ub294 \ub300\uccb4 \uccad\uad6c\uc11c\uac00 \ubc1c\ud589\ub41c \uae30\uac04, \uc989 \uc6d0\ub798 \uccad\uad6c\uc11c\uc758 \uae30\uac04\uc5d0 \uc2e0\uace0\ud574\uc57c \ud558\uba70, \uc870\uc815 \ub610\ub294 \ub300\uccb4 \uccad\uad6c\uc11c\uac00 \ubc1c\ud589\ub41c \ud604\uc7ac \uae30\uac04\uc5d0 \uc2e0\uace0\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hang_mau_khong_thu_tien_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\"><\/span><b>\uc0c1\ud488\uc744 \ubb34\ub8cc \uc0d8\ud50c\ub85c \ud310\ub9e4\ud558\ub294 \uacbd\uc6b0 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uacf5\uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacbd\uc6b0\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4. \uad6d\ub0b4 \uc18c\ube44\uc6a9 \uc0d8\ud50c\uc774\uace0 \uc0c1\ubc95\uc744 \uc900\uc218\ud558\uba70 \uc2dc\ud589\ub839 181\/2025\/ND-CP \uc81c25\uc870 \ubc0f \uc81c26\uc870\uc758 \uc870\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0, \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ube44\ud604\uae08 \uacb0\uc81c \uc99d\ube59 \uc11c\ub958 \uc5c6\uc774 \ud574\uc678\ub85c \uc218\ucd9c\ub418\ub294 \uc0d8\ud50c\uc758 \uacbd\uc6b0, \uc2dc\ud589\ub839 181\/2025\/ND-CP \uc81c28\uc870 9\ud56d\uc5d0 \ub530\ub77c \uae30\uc5c5\uc740 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uacf5\uc81c\ud560 \uc218 \uc5c6\uc73c\uba70, \ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138\ub97c \uacc4\uc0b0\ud560 \uc758\ubb34\ub3c4 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_co_chung_tu_thanh_toan_khong_dung_tien_mat_khi_xuat_khau_hang_mau_thi_xu_ly_the_nao\"><\/span><b>\uc0d8\ud50c\uc744 \uc218\ucd9c\ud560 \ub54c \ud604\uae08 \uc774\uc678\uc758 \uacb0\uc81c \uc218\ub2e8\uc5d0 \ub300\ud55c \uc99d\ube59 \uc11c\ub958\uac00 \uc5c6\ub294 \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \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;\">\uc2dc\ud589\ub839 181\/2025\/ND-CP \uc81c28\uc870 9\ud56d\uc5d0 \ub530\ub974\uba74, \uc774 \uacbd\uc6b0 \ud574\ub2f9 \uae30\uc5c5\uc740 \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uacf5\uc81c\ud560 \uc218 \uc5c6\uc9c0\ub9cc, \ubc18\ub300\ub85c \uc218\ucd9c\ub41c \uc0d8\ud50c \uc0c1\ud488\uc5d0 \ub300\ud55c \ub9e4\ucd9c \ubd80\uac00\uac00\uce58\uc138\ub97c \uacc4\uc0b0\ud560 \ud544\uc694\ub3c4 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_thuong_tien_hang_do_loi_chat_luong_cong_ty_bat_buoc_phai_lap_hoa_don_dieu_chinh_hay_co_the_chon_hinh_thuc_khac\"><\/span><b>\ud488\uc9c8 \uacb0\ud568\uc774 \uc788\ub294 \uc0c1\ud488\uc5d0 \ub300\ud574 \ubcf4\uc0c1\ud560 \ub54c, \ud68c\uc0ac\ub294 \uc870\uc815\ub41c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud558\ub294\uac00, \uc544\ub2c8\uba74 \ub2e4\ub978 \ubc29\ubc95\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\ub294\uac00?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 70\/2025\/ND-CP \uc81c13\uc870 1\ud56d\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc740 \uc2e4\uc81c \uc0c1\ud669\uc5d0 \ub530\ub77c \uc774\uc804\uc5d0 \ubc1c\ud589\ud55c \uc1a1\uc7a5\uc5d0 \ub300\ud574 \uc870\uc815 \uc1a1\uc7a5 \ub610\ub294 \ub300\uccb4 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ud6c4 \uaddc\uc815\uc5d0 \ub530\ub77c \ucd94\uac00 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_da_lap_sai_con_duoc_huy_de_lap_hoa_don_moi_nhu_truoc_day_khong\"><\/span><b>\uc774\uc804\ucc98\ub7fc \uc798\ubabb \ubc1c\ud589\ub41c \uc1a1\uc7a5\uc744 \ucde8\uc18c\ud558\uace0 \uc0c8 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \ubc95\ub839 70\/2025\/ND-CP\ub294 \ubc95\ub839 123\/2020\/ND-CP\uc5d0 \uaddc\uc815\ub41c \uc798\ubabb \ubc1c\ud589\ub41c \uc1a1\uc7a5 \ucde8\uc18c \uaddc\uc815\uc744 \ud3d0\uc9c0\ud588\uc2b5\ub2c8\ub2e4. \ub300\uc2e0, \ucf54\ub4dc\uac00 \ubd80\uc5ec\ub418\uc5c8\uac70\ub098 \ub370\uc774\ud130\uac00 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ub41c \uc804\uc790 \uc1a1\uc7a5\uc740 \uc870\uc815 \ub610\ub294 \uad50\uccb4 \uc808\ucc28\ub97c \uac70\uccd0\uc57c \ud558\uba70, \uc784\uc758\ub85c \ucde8\uc18c\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 hai nghi\u1ec7p v\u1ee5 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n n\u00e0o c\u0169ng ph\u1ea3i n\u1eafm v\u1eefng, b\u1edfi ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, kh\u00f4ng \u00edt doanh nghi\u1ec7p ph\u1ea3i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9543,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9542","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\/9542","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=9542"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9542\/revisions"}],"predecessor-version":[{"id":9546,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9542\/revisions\/9546"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9543"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}