{"id":9665,"date":"2026-08-28T08:58:24","date_gmt":"2026-08-28T01:58:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9665"},"modified":"2026-08-28T08:58:24","modified_gmt":"2026-08-28T01:58:24","slug":"hach-toan-khi-mua-hang-hoa-tra-gop","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/","title":{"rendered":"\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub978 \ud560\ubd80 \uad6c\ub9e4 \ud68c\uacc4 \uc9c0\uce68"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud560\ubd80 \uad6c\ub9e4 \ud68c\uacc4 \ucc98\ub9ac\ub294 2026 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \ubaa8\ub4e0 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ub2e4\uc2dc \uc811\ud558\uac8c \ub420 \uc5c5\ubb34\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\ud68c\ub78c 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774 \ubb38\uc11c\ub294 \uacf5\uc2dd\uc801\uc73c\ub85c Circular 200\/2014\/TT-BTC\ub97c \ub300\uccb4\ud569\ub2c8\ub2e4. \uc774 \uc808\ucc28\ub294 \uc775\uc219\ud574 \ubcf4\uc774\uc9c0\ub9cc \uc2e4\uc81c\ub85c\ub294 \uc624\ub958\uc758 \uac00\uc7a5 \ud754\ud55c \uc6d0\uc778\uc785\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 \uac00\uce58\ub97c \uc798\ubabb \uae30\ub85d\ud558\uac70\ub098, \ud560\ubd80 \uc774\uc790\ub97c \uc798\ubabb\ub41c \uae30\uac04\uc5d0 \ub300\ud574 \uacc4\uc0b0\ud558\ub294 \ub4f1\uc758 \uc624\ub958<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ub294 \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0\uc5d0 \uc774\uc724\ud3ed\uc744 \ud3ec\ud568\uc2dc\ud0ac \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae00\uc5d0\uc11c\ub294 \ubc95\uc801 \uadfc\uac70, \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd, \uc608\uc2dc\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uc5ec \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uccab \uac70\ub798\ubd80\ud130 \uc815\ud655\ud558\uac8c \uc7a5\ubd80\ub97c \ub9c8\uac10\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_sao_hach_toan_khi_mua_hang_hoa_tra_gop_can_duoc_cap_nhat_ngay\" >\ud560\ubd80 \uad6c\ub9e4\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc804\ud45c\ub97c \uc989\uc2dc \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Can_cu_phap_ly_cua_viec_hach_toan_khi_mua_hang_hoa_tra_gop\" >\ud560\ubd80 \uad6c\ub9e4 \uc2dc \ud68c\uacc4 \ucc98\ub9ac\uc758 \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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Nguyen_tac_cot_loi_khi_hach_toan_mua_hang_hoa_tra_gop\" >\uc0c1\ud488 \ud560\ubd80 \uad6c\ub9e4 \ud68c\uacc4 \ucc98\ub9ac\uc758 \ud575\uc2ec \uc6d0\uce59.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Huong_dan_dinh_khoan_hach_toan_khi_mua_hang_hoa_tra_gop\" >\ud560\ubd80\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \ub54c\uc758 \ud68c\uacc4 \ucc98\ub9ac \uc9c0\uce68\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Buoc_1_Ghi_nhan_hang_hoa_khi_mua_tra_gop\" >1\ub2e8\uacc4: \ud560\ubd80 \uad6c\ub9e4 \uc2dc \uc0c1\ud488\uc744 \uae30\ub85d\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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Buoc_2_%E2%80%93_Dinh_ky_ghi_nhan_lai_tra_gop_phai_tra\" >2\ub2e8\uacc4 \u2013 \uc815\uae30\uc801\uc73c\ub85c \ud560\ubd80 \uc774\uc790\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Buoc_3_%E2%80%93_Dinh_ky_thanh_toan_goc_va_lai_cho_nguoi_ban\" >3\ub2e8\uacc4 \u2013 \ud310\ub9e4\uc790\uc5d0\uac8c \uc6d0\uae08\uacfc \uc774\uc790\ub97c \uc815\uae30\uc801\uc73c\ub85c \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Hach_toan_khi_mua_tai_san_co_dinh_va_vat_tu_theo_phuong_thuc_tra_gop\" >\ud560\ubd80 \uc9c0\uae09\uc744 \ud1b5\ud55c \uace0\uc815 \uc790\uc0b0 \ubc0f \uc18c\ubaa8\ud488 \uad6c\ub9e4 \ud68c\uacc4 \ucc98\ub9ac.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_du_minh_hoa_hach_toan_khi_mua_hang_hoa_tra_gop\" >\ud560\ubd80\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \ub54c\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc124\uba85\ud558\ub294 \uc608\uc2dc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Xac_dinh_gia_tinh_thue_GTGT_khi_mua_hang_hoa_tra_gop\" >\ud560\ubd80\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \ub54c \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \uac00\uce58\ub97c \uc0b0\uc815\ud558\ub294 \ubc29\ubc95.<\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Nhung_sai_lam_thuong_gap_khi_hach_toan_mua_hang_hoa_tra_gop\" >\ud560\ubd80 \uad6c\ub9e4 \ud68c\uacc4 \ucc98\ub9ac \uc2dc \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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_sao_nen_co_chuyen_gia_dong_hanh_khi_ap_dung_Thong_tu_992025\" >2025\ub144 99\ud638 \uacf5\ubb38\uc744 \uc2dc\ud589\ud560 \ub54c \uc804\ubb38\uac00\uac00 \ucc38\uc11d\ud558\ub294 \uac83\uc774 \uc65c \uc911\uc694\ud55c\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Checklist_nhanh_khi_hach_toan_nghiep_vu_mua_hang_tra_gop\" >\ud560\ubd80 \uad6c\ub9e4 \uac70\ub798 \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc704\ud55c \uac04\ud3b8 \uccb4\ud06c\ub9ac\uc2a4\ud2b8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Cau_hoi_thuong_gap_ve_hach_toan_khi_mua_hang_hoa_tra_gop\" >\ud560\ubd80 \uad6c\ub9e4 \uc2dc \ud68c\uacc4 \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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Hach_toan_khi_mua_hang_hoa_tra_gop_co_tinh_lai_tra_gop_vao_gia_von_hang_hoa_khong\" >\ud560\ubd80\ub85c \uad6c\ub9e4\ud55c \uc0c1\ud488\uc758 \ud68c\uacc4 \ucc98\ub9ac \uc2dc, \ud560\ubd80 \uc774\uc790\ub97c \ub9e4\ucd9c\uc6d0\uac00\uc5d0 \ud3ec\ud568\uc2dc\ucf1c\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Thue_GTGT_dau_vao_khi_mua_hang_hoa_tra_gop_tinh_tren_gia_nao\" >\ud560\ubd80\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \ub54c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub294 \uc5b4\ub5a4 \uac00\uaca9\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Mua_tai_san_co_dinh_tra_gop_co_hach_toan_khac_voi_mua_hang_hoa_tra_gop_khong\" >\uace0\uc815\uc790\uc0b0\uc744 \ud560\ubd80\ub85c \uad6c\ub9e4\ud560 \ub54c\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub294 \uc0c1\ud488\uc744 \ud560\ubd80\ub85c \uad6c\ub9e4\ud560 \ub54c\uc640 \ub2e4\ub978\uac00\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Doanh_nghiep_co_bat_buoc_mo_so_theo_doi_rieng_lai_tra_gop_khong\" >\uae30\uc5c5\uc740 \ud560\ubd80 \uc774\uc790 \uc9c0\uae09 \ub0b4\uc5ed\uc744 \ucd94\uc801\ud558\uae30 \uc704\ud574 \ubcc4\ub3c4\uc758 \uc7a5\ubd80\ub97c \uc720\uc9c0\ud574\uc57c \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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Thong_tu_992025TT-BTC_ap_dung_tu_khi_nao\" >Circular 99\/2025\/TT-BTC\ub294 \uc5b8\uc81c \ubc1c\ud6a8\ub418\ub098\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_khi_mua_hang_hoa_tra_gop_can_duoc_cap_nhat_ngay\"><\/span><b>\ud560\ubd80 \uad6c\ub9e4\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc804\ud45c\ub97c \uc989\uc2dc \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144 10\uc6d4 27\uc77c \uc7ac\uc815\ubd80\uc5d0\uc11c \ubc1c\ud589\ud55c \uacf5\ubb38 99\/2025\/TT-BTC\ub294 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uba70, \uc774 \ub0a0\uc9dc \uc774\ud6c4\uc5d0 \uc2dc\uc791\ub418\ub294 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\uc5b4 \uae30\uc874\uc758 \uacf5\ubb38 200\/2014\/TT-BTC\ub97c \uc644\uc804\ud788 \ub300\uccb4\ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \ubaa8\ub4e0 \ud68c\uacc4 \uc9c0\uce68, \ud2b9\ud788 \ubd80\ub85d II\uc5d0 \uba85\uc2dc\ub41c \ud560\ubd80 \ub610\ub294 \ubd84\ud560 \ub0a9\ubd80 \ubc29\uc2dd\uc758 \uc0c1\ud488 \uad6c\ub9e4 \uad00\ub828 \uaddc\uc815\uc744 \uac80\ud1a0\ud574\uc57c \ud558\ub294 \uc758\ubb34 \uae30\ud55c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucc38\uace0 \uc0ac\ud56d: \ud68c\ub78c 99\uc5d0 \ub530\ub978 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc5d0\uc11c\ub294 \uc77c\ubd80 \uba85\uce6d\uc774 \ubcc0\uacbd\ub418\uc5c8\uc2b5\ub2c8\ub2e4(\uc608: \uacc4\uc88c 112\ub294 \ud68c\ub78c 200\uc758 &quot;\uc740\ud589 \uc608\uae08&quot;\uc5d0\uc11c &quot;\uc694\uad6c\ubd88 \uc608\uae08&quot;\uc73c\ub85c \ubcc0\uacbd\ub428). \uadf8\ub7ec\ub098 \ud560\ubd80 \uad6c\ub9e4 \uc2dc \uc6d0\uae08\uacfc \uc774\uc790\ub97c \ubd84\ub9ac\ud558\ub294 \uae30\ubcf8 \ud68c\uacc4 \uc6d0\uce59\uc740 \ubcc0\uacbd\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\ud560\ubd80 \uad6c\ub9e4 \uc2dc \ud68c\uacc4 \ucc98\ub9ac\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;\">\ud560\ubd80 \uad6c\ub9e4\uc5d0 \ub300\ud55c \uc804\uccb4 \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc740 \ud68c\ub78c 99\/2025\/TT-BTC\uc758 \ubd80\ub85d II\uc5d0 \uaddc\uc815\ub418\uc5b4 \uc788\uc73c\uba70, \uc774\ub294 \ud560\ubd80 \ub610\ub294 \ubd84\ud560 \ub0a9\ubd80 \ubc29\uc2dd\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9c0\ub294 \uad6c\ub9e4 \uac70\ub798\uc758 \ub124 \uac00\uc9c0 \uc720\ud615\uc5d0 \uc801\uc6a9\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;\">\uc0c1\ud488 \uad6c\ub9e4(\uacc4\uc815 156\uc5d0 \ub530\ub77c \uc7ac\uace0\ub85c \uc785\uace0).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5\uc5d0 \uc989\uc2dc \uc0ac\uc6a9\ud558\uae30 \uc704\ud55c \uc720\ud615 \uace0\uc815 \uc790\uc0b0\uc758 \uad6c\ub9e4(\uacc4\uc815 211).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb34\ud615 \uace0\uc815 \uc790\uc0b0\uc758 \uad6c\ub9e4(\uacc4\uc815 213).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \uc989\uc2dc \uc0ac\uc6a9\ud558\uae30 \uc704\ud55c \uc18c\ubaa8\ud488, \uc0c1\ud488 \ubc0f \uace0\uc815 \uc790\uc0b0\uc758 \uad6c\ub9e4(\uacc4\uc815 152, 153, 156, 211, 213).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124 \uac00\uc9c0 \uc0ac\ub840 \ubaa8\ub450 \uacf5\ud1b5\ub41c \uc6d0\uce59\uc744 \ub530\ub974\ubbc0\ub85c \ud68c\uacc4\uc0ac\ub294 \uae30\ubcf8 \uc6d0\uce59\ub9cc \uc774\ud574\ud558\uba74 \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uc0c1\ud669\uc5d0 \uc77c\uad00\ub418\uac8c \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_cot_loi_khi_hach_toan_mua_hang_hoa_tra_gop\"><\/span><b>\uc0c1\ud488 \ud560\ubd80 \uad6c\ub9e4 \ud68c\uacc4 \ucc98\ub9ac\uc758 \ud575\uc2ec \uc6d0\uce59.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9667\" aria-describedby=\"caption-attachment-9667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9667\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop.jpg\" alt=\"Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i khi h\u1ea1ch to\u00e1n mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9667\" class=\"wp-caption-text\">\uc0c1\ud488 \ud560\ubd80 \uad6c\ub9e4 \ud68c\uacc4 \ucc98\ub9ac\uc758 \ud575\uc2ec \uc6d0\uce59.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c1\uc138\ud55c \ud68c\uacc4 \ucc98\ub9ac\uc5d0 \ub4e4\uc5b4\uac00\uae30 \uc804\uc5d0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud560\ubd80 \uad6c\ub9e4 \uc2dc \ud68c\uacc4\uc758 \uc138 \uac00\uc9c0 \uae30\ubcf8 \uc6d0\uce59\uc744 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\uc790\uc0b0 \uac00\uce58\ub294 \ud604\uae08 \ub9e4\uc785 \uac00\uaca9\uc73c\ub85c \uae30\ub85d\ub418\uba70, \ud560\ubd80 \ub610\ub294 \uc5f0\uae30 \uc9c0\uae09\uc5d0 \ub300\ud55c \uc774\uc790\ub294 \uc81c\uc678\ub429\ub2c8\ub2e4. \uc774\ub294 \uc77c\ubd80 \uae30\uc5c5\ub4e4\uc774 \uad00\ub840\uc801\uc73c\ub85c \ub9e4\ucd9c\uc6d0\uac00\uc5d0 \uc774\uc790\ub97c \ud3ec\ud568\uc2dc\ud0a4\ub294 \ubc29\uc2dd\uacfc \uadfc\ubcf8\uc801\uc73c\ub85c \ub2e4\ub978 \uc810\uc785\ub2c8\ub2e4.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\uc5f0\uccb4\ub8cc \ubc0f \ud560\ubd80\uae08\uc5d0 \ub300\ud55c \uc774\uc790\ub294 \uad6c\ub9e4 \uc2dc\uc810\uc5d0 \uc77c\uad04\uc801\uc73c\ub85c \ud68c\uacc4 \ucc98\ub9ac\ub418\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ucc44\ubb34 \uc0c1\ud658 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud558\ub294 \uac01 \uae30\uac04\uc5d0 \ub530\ub77c \uacc4\uc815 635(\uae08\uc735 \ube44\uc6a9)\uc5d0 \uc8fc\uae30\uc801\uc73c\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\uae30\uc5c5\uc740 \uc790\uc0b0 \uad6c\ub9e4 \uc2dc \uc5f0\uae30 \ub610\ub294 \ud560\ubd80 \uc9c0\uae09\uc5d0 \ub300\ud55c \uc774\uc790 \uc9c0\uae09\uc561\uc758 \uc99d\uac10 \ub0b4\uc5ed\uc744 \ubcc4\ub3c4\ub85c \uc0c1\uc138\ud558\uac8c \uae30\ub85d\ud558\uc5ec \ud544\uc694\uc2dc \uac80\uc99d \ubc0f \uc124\uba85\uc5d0 \ud65c\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_dinh_khoan_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\ud560\ubd80\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \ub54c\uc758 \ud68c\uacc4 \ucc98\ub9ac \uc9c0\uce68\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\ub78c 99\/2025\/TT-BTC \ubd80\ub85d II\uc5d0 \ub530\ub77c \ud560\ubd80\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \ub54c \ud68c\uacc4 \ucc98\ub9ac\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc73c\ub85c, \uc138 \uac00\uc9c0 \uace0\uc815\ub41c \ub2e8\uacc4\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ghi_nhan_hang_hoa_khi_mua_tra_gop\"><\/span><b>1\ub2e8\uacc4: \ud560\ubd80 \uad6c\ub9e4 \uc2dc \uc0c1\ud488\uc744 \uae30\ub85d\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud560\ubd80 \ub610\ub294 \ubd84\ud560 \ub0a9\ubd80 \ubc29\uc2dd\uc73c\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \uacbd\uc6b0 \ub2e4\uc74c \uc0ac\ud56d\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 156 \u2013 \uc0c1\ud488 (\ud604\uae08 \uad6c\ub9e4 \uac00\uaca9)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 133 \u2013 \uacf5\uc81c \uac00\ub2a5\ud55c \ubd80\uac00\uac00\uce58\uc138(\uc788\ub294 \uacbd\uc6b0)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 111\ubc88\uacfc 112\ubc88(\uc989\uc2dc \uc9c0\uae09 \uae08\uc561)\uc744 \uc774\uc6a9\ud558\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 331 \u2013 \uacf5\uae09\uc5c5\uccb4\uc5d0 \ub300\ud55c \ubbf8\uc9c0\uae09\uae08.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Dinh_ky_ghi_nhan_lai_tra_gop_phai_tra\"><\/span><b>2\ub2e8\uacc4 \u2013 \uc815\uae30\uc801\uc73c\ub85c \ud560\ubd80 \uc774\uc790\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud310\ub9e4\uc790\uc5d0\uac8c \uc9c0\uae09\ud574\uc57c \ud560 \uc5f0\uccb4\uae08 \ub610\ub294 \ud560\ubd80\uae08\uc5d0 \ub300\ud55c \uc774\uc790\ub97c \uc815\uae30\uc801\uc73c\ub85c \ubc18\uc601\ud558\uc5ec \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 635 \u2013 \uae08\uc735 \ube44\uc6a9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 331 \u2013 \uacf5\uae09\uc5c5\uccb4\uc5d0 \ub300\ud55c \ubbf8\uc9c0\uae09\uae08<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Dinh_ky_thanh_toan_goc_va_lai_cho_nguoi_ban\"><\/span><b>3\ub2e8\uacc4 \u2013 \ud310\ub9e4\uc790\uc5d0\uac8c \uc6d0\uae08\uacfc \uc774\uc790\ub97c \uc815\uae30\uc801\uc73c\ub85c \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud310\ub9e4\uc790\uc5d0\uac8c \uc6d0\uae08\uacfc \uc5f0\uccb4 \uc774\uc790\/\ud560\ubd80 \uc774\uc790\ub97c \ud3ec\ud568\ud55c \ub300\uae08\uc744 \uc815\uae30\uc801\uc73c\ub85c \uc9c0\uae09\ud560 \ub54c \ub2e4\uc74c \uc0ac\ud56d\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 331 \u2013 \uacf5\uae09\uc5c5\uccb4\uc5d0 \ub300\ud55c \ub9e4\uc785\ucc44\ubb34<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 111\ubc88\uacfc 112\ubc88\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khi_mua_tai_san_co_dinh_va_vat_tu_theo_phuong_thuc_tra_gop\"><\/span><b>\ud560\ubd80 \uc9c0\uae09\uc744 \ud1b5\ud55c \uace0\uc815 \uc790\uc0b0 \ubc0f \uc18c\ubaa8\ud488 \uad6c\ub9e4 \ud68c\uacc4 \ucc98\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud560\ubd80 \uad6c\ub9e4\uc5d0 \ub300\ud55c \ud68c\uacc4 \uc6d0\uce59\uc740 \uc720\uc0ac\ud558\uac8c \uc801\uc6a9\ub418\uc9c0\ub9cc, \ucd5c\ucd08 \uc790\uc0b0 \ucde8\ub4dd\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \uacc4\uc815\ub9cc \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc989\uc2dc \uc0ac\uc6a9 \uac00\ub2a5\ud55c \uc720\ud615 \uace0\uc815 \uc790\uc0b0\uc744 \uad6c\uc785\ud558\uc2ed\uc2dc\uc624.<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 211 \u2013 \uc720\ud615 \uace0\uc815 \uc790\uc0b0 (\uad6c\ub9e4 \ub300\uae08\uc744 \uc989\uc2dc \uc9c0\uae09\ud55c \uae08\uc561\uc73c\ub85c \uae30\ub85d)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 133 \u2013 \uacf5\uc81c \uac00\ub2a5\ud55c \ubd80\uac00\uac00\uce58\uc138(1332)(\uc788\ub294 \uacbd\uc6b0)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 111\ubc88, 112\ubc88, 331\ubc88 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadf8\ub7f0 \ub2e4\uc74c, \uc815\uae30\uc801\uc73c\ub85c \ud560\ubd80 \uc774\uc790\ub97c \uacc4\uc815 635\uc5d0 \uae30\ub85d\ud558\uace0 \uacc4\uc815 331\uc5d0\uc11c \uc0c1\uacc4 \ucc98\ub9ac\ud55c \ud6c4, \uc704\uc758 3\ub2e8\uacc4\uc640 \ub3d9\uc77c\ud558\uac8c \uc815\uae30\uc801\uc73c\ub85c \uc6d0\uae08\uacfc \uc774\uc790\ub97c \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ubb34\ud615 \uace0\uc815 \uc790\uc0b0\uc758 \uad6c\ub9e4:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 213 \u2013 \ubb34\ud615 \uace0\uc815 \uc790\uc0b0 (\ud604\uae08 \ub9e4\uc785 \uac00\uaca9)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 133 \u2013 \uacf5\uc81c \uac00\ub2a5\ud55c \ubd80\uac00\uac00\uce58\uc138(1332)(\uc788\ub294 \uacbd\uc6b0)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 111\ubc88, 112\ubc88, 331\ubc88 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc790 \uc778\uc2dd \ubc0f \uc815\uae30 \uc9c0\uae09 \uc808\ucc28\ub294 \uc720\ud615 \uace0\uc815 \uc790\uc0b0\uc758 \uacbd\uc6b0\uc640 \uc720\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \uc989\uc2dc \uc0ac\uc6a9\ud560 \uc18c\ubaa8\ud488, \uc0c1\ud488 \ubc0f \uace0\uc815 \uc790\uc0b0\uc744 \uad6c\ub9e4\ud569\ub2c8\ub2e4.<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 152, 153, 156, 211, 213 (\ud604\uae08 \uad6c\ub9e4 \uac00\uaca9 \uae30\uc900)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 133 \u2013 \uacf5\uc81c \uac00\ub2a5\ud55c \ubd80\uac00\uac00\uce58\uc138(\uc788\ub294 \uacbd\uc6b0)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 111\ubc88, 112\ubc88, 331\ubc88 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub3d9\uc2dc\uc5d0 \uae30\uc5c5\uc740 \uc790\uc0b0 \uad6c\ub9e4 \uc2dc \uc5f0\uccb4\uae08 \ubc0f \ud560\ubd80\uae08\uc5d0 \ub300\ud55c \uc774\uc790 \uc9c0\uae09\uc561\uc758 \uc99d\uac10 \ub0b4\uc5ed\uc744 \ubcc4\ub3c4\ub85c \uc0c1\uc138\ud558\uac8c \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ubaa8\ub4e0 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub418\ub294 \uc77c\ubc18\uc801\uc778 \uc694\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\ud560\ubd80\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \ub54c\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc124\uba85\ud558\ub294 \uc608\uc2dc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\uc0ac\ub294 \ud604\uae08 \uad6c\ub9e4 \uac00\uaca9(\ubd80\uac00\uc138 \uc81c\uc678) 2\uc5b5 VND\uc5d0 \ubd80\uac00\uc138 2\ucc9c\ub9cc VND\ub97c \ub354\ud55c \uae08\uc561\uc73c\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud588\uc2b5\ub2c8\ub2e4. B\uc0ac\ub294 \uc740\ud589 \uc1a1\uae08\uc744 \ud1b5\ud574 5\ucc9c\ub9cc VND\ub97c \uc989\uc2dc \uc9c0\uae09\ud588\uace0, \ub098\uba38\uc9c0 \uae08\uc561\uc740 12\uac1c\uc6d4 \ud560\ubd80\ub85c \uc9c0\uae09\ud588\uc73c\uba70, \uc6d4 \uc774\uc790\ub294 2\ubc31\ub9cc VND\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ubb3c\ud488 \uc218\ub839 \uc2dc:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 156: 2\uc5b5 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 133: 2\ucc9c\ub9cc VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 112\uc5d0\ub294 5\ucc9c\ub9cc VND\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 331\uc5d0\ub294 1\uc5b5 7\ucc9c\ub9cc VND\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\ub9e4\uc6d4 \ub9d0\uc5d0 \ud560\ubd80 \uc774\uc790\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 635: 200\ub9cc VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 331\uc5d0\ub294 200\ub9cc VND\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\ud560\ubd80 \ub0a9\ubd80 \uc2dc (\ub9e4\uc6d4 1,417\ub9cc VND\uc5d0 \uc774\uc790\ub97c \ub354\ud574 \uade0\ub4f1\ud558\uac8c \ub0a9\ubd80\ud55c\ub2e4\uace0 \uac00\uc815):<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 331: \uc6d0\uae08 + \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc9c0\uae09\ub41c \uc774\uc790<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 112\uc5d0\ub3c4 \ub3d9\uc77c\ud55c \uae08\uc561\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ubc29\ubc95\uc740 \uc0c1\ud488\uc758 \uc7a5\ubd80\uac00\uac00 \ud56d\uc0c1 \uc989\uc2dc \uc9c0\ubd88\ub41c \uad6c\ub9e4 \uac00\uaca9\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc9c0\uc5f0 \uc9c0\ubd88\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uae08\uc735 \ube44\uc6a9\uc774 \uacc4\uc815 635\uc5d0 \ubcc4\ub3c4\ub85c \uae30\ub85d\ub418\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_tinh_thue_GTGT_khi_mua_hang_hoa_tra_gop\"><\/span><b>\ud560\ubd80\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \ub54c \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \uac00\uce58\ub97c \uc0b0\uc815\ud558\ub294 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9668\" aria-describedby=\"caption-attachment-9668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9668\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT.jpg\" alt=\"H\u1ea1ch to\u00e1n khi mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9668\" class=\"wp-caption-text\">\ud560\ubd80\ub85c \uad6c\ub9e4\ud55c \uc0c1\ud488\uc758 \ud68c\uacc4 \ucc98\ub9ac \ubc0f \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \uac00\uc561 \uc0b0\uc815 \ubc29\ubc95.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud560\ubd80\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \ub54c \ud68c\uacc4 \ucc98\ub9ac\uc758 \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc740 \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \uac00\uce58\ub97c \uacb0\uc815\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. 2024\ub144 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc5d0 \ub530\ub974\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ud560\ubd80 \ub610\ub294 \uc5f0\uae30 \uacb0\uc81c \ubc29\uc2dd\uc73c\ub85c \ud310\ub9e4\ub418\ub294 \uc0c1\ud488\uc758 \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \uac00\uaca9\uc740 \ubd80\uac00\uac00\uce58\uc138\ub97c \uc81c\uc678\ud55c \uc0c1\ud488\uc758 \uc77c\ud68c\uc131 \ud310\ub9e4 \uac00\uaca9\uc774\uba70, \ud560\ubd80 \ub610\ub294 \uc5f0\uae30 \uacb0\uc81c \uc774\uc790\ub294 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138 \uac00\uce58\ub97c \uacb0\uc815\ud558\ub294 \uc6d0\uce59 <\/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;\"> \ub610\ud55c \ub2e4\uc74c\uacfc \uac19\uc774 \uc7ac\ud655\uc778\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uacfc\uc138 \ub300\uc0c1 \uac00\uaca9\uc5d0\ub294 \uc0c1\ud488\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub41c \ud560\uc99d\ub8cc \ubc0f \ucd94\uac00 \uc218\uc218\ub8cc\uac00 \ud3ec\ud568\ub418\uc9c0\ub9cc, \uc0c1\ud488 \ud310\ub9e4\uc640 \ubb34\uad00\ud55c \uae08\uc735 \uc18c\ub4dd\uc740 \uc81c\uc678\ub429\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub97c \uad6c\ub9e4 \uac70\ub798\uc5d0 \uc801\uc6a9\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uacf5\uc81c \uac00\ub2a5\ud55c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138(\uacc4\uc815 133)\ub294 \ud604\uae08 \uad6c\ub9e4 \uac00\uaca9\uc5d0 \ub300\ud574\uc11c\ub9cc \uacc4\uc0b0\ub418\uba70, \ud560\ubd80\uae08\uc5d0 \ub300\ud55c \uc774\uc790\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774\uac83\uc774 \ubc14\ub85c \uc704 1\ub2e8\uacc4\uc5d0\uc11c \uacc4\uc815 133\uc744 \uc2e0\uace0\ud558\ub294 \uc9c1\uc811\uc801\uc778 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_hach_toan_mua_hang_hoa_tra_gop\"><\/span><b>\ud560\ubd80 \uad6c\ub9e4 \ud68c\uacc4 \ucc98\ub9ac \uc2dc \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;\">\ud560\ubd80 \uad6c\ub9e4 \ud68c\uacc4 \ucc98\ub9ac \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uba87 \uac00\uc9c0 \uc2e4\uc218\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\"><span style=\"font-weight: 400;\">\ud560\ubd80 \uc774\uc790\ub97c \ubcc4\ub3c4\uc758 \uacc4\uc815 635\ub85c \ubd84\ub9ac\ud558\uc9c0 \uc54a\uace0 \ub9e4\ucd9c\uc6d0\uac00(\uacc4\uc815 156)\uc5d0 \ud3ec\ud568\uc2dc\ud0a4\uba74 \ub9e4\ucd9c\uc6d0\uac00\uc640 \ucd1d\uc774\uc775\uc774 \uc65c\uace1\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud560\ubd80 \uc774\uc790 \ubd80\ubd84\uc5d0 \ub300\ud55c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub97c \uc2e0\uace0\ud55c \uacb0\uacfc, \ubd80\uac00\uac00\uce58\uc138 \uacf5\uc81c\uc561\uc774 \uc798\ubabb \uacc4\uc0b0\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uccb4 \uc774\uc790 \ubc0f \ud560\ubd80\uae08 \ub0a9\ubd80\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \uae30\ub85d\uc744 \uc720\uc9c0\ud558\uc9c0 \uc54a\uc73c\uba74 \uacf5\uae09\uc5c5\uccb4\uc640\uc758 \ubbf8\uc9c0\uae09\uae08 \ub300\uc870 \ubc0f \uacb0\uc81c \uc2dc \uc124\uba85 \uc81c\uacf5\uc774 \uc5b4\ub824\uc6cc\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc0c1\ud658 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud558\ub294 \uc2dc\uc810\uc5d0 \uac01 \uc9c0\ubd88 \uae30\uac04\uc5d0 \uac78\uccd0 \uc774\uc790\ub97c \ubc30\ubd84\ud558\ub294 \ub300\uc2e0, \uad6c\ub9e4 \uc2dc\uc810\uc5d0 \uc804\uccb4 \ud560\ubd80 \uc774\uc790 \uc9c0\uae09\uc561\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nen_co_chuyen_gia_dong_hanh_khi_ap_dung_Thong_tu_992025\"><\/span><b>2025\ub144 99\ud638 \uacf5\ubb38\uc744 \uc2dc\ud589\ud560 \ub54c \uc804\ubb38\uac00\uac00 \ucc38\uc11d\ud558\ub294 \uac83\uc774 \uc65c \uc911\uc694\ud55c\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">99\/2025\/TT-BTC \uacf5\ubb38\uc5d0 \ub530\ub978 \ud560\ubd80 \uad6c\ub9e4 \ud68c\uacc4 \uc2dc\uc2a4\ud15c \uc804\ud658 \ubc0f \ud68c\uacc4 \ubc29\ubc95 \uc5c5\ub370\uc774\ud2b8\ub294 \ud68c\uacc4, \uc7ac\uace0 \ubc0f \ub9e4\ucd9c\ucc44\uad8c \uad00\ub9ac \ud504\ub85c\uc138\uc2a4\ub97c \ub3d9\uc2dc\uc5d0 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \ud560\ubd80 \uac70\ub798\ub7c9\uc774 \ub9ce\uc740 \uae30\uc5c5\uc758 \uacbd\uc6b0,<\/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;\"> \uc774\ub807\uac8c \ud558\uba74 \ud68c\uacc4 \uae30\uac04 \ucd08\ubd80\ud130 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ud45c\uc900\ud654\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uc624\ub958\uac00 \ubc1c\uacac\ub418\uc5c8\uc744 \ub54c \uc18c\uae09\ud558\uc5ec \uc870\uc815\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ub2e8\uc21c\ud788 \uae30\ub85d\ub41c \ud68c\uacc4 \ud56d\ubaa9\uc744 \uac80\ud1a0\ud558\uac70\ub098 \ub0b4\ubd80 \ud504\ub85c\uc138\uc2a4\ub97c \uc7ac\uad6c\ucd95\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\ub77c\uba74 \uace0\ub824\ud574 \ubcfc \ub9cc\ud569\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tu-van-dich-vu-ke-toan\/\"> \ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc800\ud76c \ud300\uc758 \uc804\ubb38 \uc9c0\uc2dd\uacfc \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c, \uac01 \uc0ac\ub840\ub97c 99\/2025\/TT-BTC \ud68c\ub78c \ubd80\ub85d II\uc640 \uc9c1\uc811 \ube44\uad50\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_nhanh_khi_hach_toan_nghiep_vu_mua_hang_tra_gop\"><\/span><b>\ud560\ubd80 \uad6c\ub9e4 \uac70\ub798 \ud68c\uacc4 \ucc98\ub9ac\ub97c \uc704\ud55c \uac04\ud3b8 \uccb4\ud06c\ub9ac\uc2a4\ud2b8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9e4\ub9e4 \uacc4\uc57d\uc11c\uc5d0\uc11c \ud604\uae08 \uad6c\ub9e4 \uac00\uaca9\uacfc \uc774\uc790 \ub610\ub294 \ud560\ubd80\uae08 \ubd80\ubd84\uc744 \ubd84\ub9ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\uae08 \uad6c\ub9e4 \uac00\uaca9\uc73c\ub85c \ud574\ub2f9\ud558\ub294 \uc790\uc0b0 \uacc4\uc815(156, 211, 213, 152, 153)\uc744 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\uc81c \uac00\ub2a5\ud55c \ubd80\uac00\uac00\uce58\uc138\ub294 \uad6c\ub9e4 \uac00\uaca9 \uc911 \uc989\uc2dc \uc9c0\ubd88\ub41c \ubd80\ubd84\uc5d0 \ub300\ud574\uc11c\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc790 \ubd84\ud560 \uc9c0\uae09\uc561\uc744 \ud55c\uaebc\ubc88\uc5d0 \uae30\ub85d\ud558\uc9c0 \ub9d0\uace0, \uc815\uae30\uc801\uc73c\ub85c \uc9c0\uae09\ub418\ub294 \ubd84\ud560 \uc774\uc790\ub97c \uacc4\uc815 635\uc5d0 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uccb4\uae08 \ubc0f \ud560\ubd80\uae08\uc5d0 \ub300\ud55c \uc774\uc790 \uc99d\uac10 \ub0b4\uc5ed\uc744 \uc0c1\uc138\ud558\uac8c \uae30\ub85d\ud574 \ub450\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c 331\uc758 \uc794\uc561\uc744 \uacc4\uc57d\uc11c \ubc0f \uac01 \uae30\uac04\ubcc4 \uc9c0\uae09 \uc77c\uc815\uacfc \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\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;\">\ud68c\ub78c 99\/2025\/TT-BTC\uc5d0 \ub530\ub978 \ud560\ubd80 \uad6c\ub9e4 \ud68c\uacc4 \ucc98\ub9ac\ub294 \uae30\ubcf8\uc801\uc73c\ub85c \uc774\uc804\uacfc \ub3d9\uc77c\ud558\uc9c0\ub9cc, 2026 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ubd80\ub85d II\ub97c \ucc38\uc870\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc5b5\ud574\uc57c \ud560 \uc138 \uac00\uc9c0 \ud575\uc2ec \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc0b0\uc744 \ud604\uae08 \uad6c\ub9e4 \uac00\uaca9\uc73c\ub85c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\uae30\uc801\uc778 \ud560\ubd80 \uc774\uc790 \uc9c0\uae09\uc561\uc744 \uacc4\uc815 635\uc5d0 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud560\ubd80\uae08\uc5d0 \ub300\ud55c \uc774\uc790\ub97c \uc81c\uc678\ud55c \ubd80\uac00\uac00\uce58\uc138 \uae08\uc561\uc744 \uacc4\uc0b0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 Circular 99\/2025\/TT-BTC\uc758 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc644\uc804\ud788 \uc219\uc9c0\ud560 \ub0b4\ubd80 \uc790\uc6d0\uc774 \ubd80\uc871\ud55c \uacbd\uc6b0, \ud574\uacb0\ucc45\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1 <\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc811\uadfc \ubc29\uc2dd\uc740 \uae30\uc5c5\uc774 \ubaa8\ub4e0 \ubc95\ub960 \ubb38\uc11c\ub97c \uc9c1\uc811 \uac80\ud1a0\ud558\uc9c0 \uc54a\uace0\ub3c4 \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\ud560\ubd80 \uad6c\ub9e4 \uc2dc \ud68c\uacc4 \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=\"Hach_toan_khi_mua_hang_hoa_tra_gop_co_tinh_lai_tra_gop_vao_gia_von_hang_hoa_khong\"><\/span><b>\ud560\ubd80\ub85c \uad6c\ub9e4\ud55c \uc0c1\ud488\uc758 \ud68c\uacc4 \ucc98\ub9ac \uc2dc, \ud560\ubd80 \uc774\uc790\ub97c \ub9e4\ucd9c\uc6d0\uac00\uc5d0 \ud3ec\ud568\uc2dc\ucf1c\uc57c \ud560\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. \uc0c1\ud488\uc740 \ud604\uae08 \uad6c\ub9e4 \uac00\uaca9\uc73c\ub85c \uacc4\uc815 156\uc5d0 \uae30\ub85d\ub429\ub2c8\ub2e4. \uc5f0\uccb4 \uc774\uc790\uc640 \ud560\ubd80 \uc774\uc790\ub294 \uac01 \uae30\uac04\uc758 \uae08\uc735 \ube44\uc6a9\uc744 \ub098\ud0c0\ub0b4\ub294 \uacc4\uc815 635\uc5d0 \ubcc4\ub3c4\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_khi_mua_hang_hoa_tra_gop_tinh_tren_gia_nao\"><\/span><b>\ud560\ubd80\ub85c \uc0c1\ud488\uc744 \uad6c\ub9e4\ud560 \ub54c \ub9e4\uc785 \ubd80\uac00\uac00\uce58\uc138\ub294 \uc5b4\ub5a4 \uac00\uaca9\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138\ubc95 2024 \ubc0f \uc2dc\ud589\ub839 181\/2025\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774, \ud560\ubd80 \uc774\uc790 \ubc0f \uc5f0\uccb4 \uc774\uc790\ub97c \uc81c\uc678\ud55c \ud604\uae08 \uad6c\ub9e4 \uac00\uaca9\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mua_tai_san_co_dinh_tra_gop_co_hach_toan_khac_voi_mua_hang_hoa_tra_gop_khong\"><\/span><b>\uace0\uc815\uc790\uc0b0\uc744 \ud560\ubd80\ub85c \uad6c\ub9e4\ud560 \ub54c\uc758 \ud68c\uacc4 \ucc98\ub9ac\ub294 \uc0c1\ud488\uc744 \ud560\ubd80\ub85c \uad6c\ub9e4\ud560 \ub54c\uc640 \ub2e4\ub978\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc6d0\uce59\uc740 \ub3d9\uc77c\ud558\uc9c0\ub9cc \uc790\uc0b0\uc744 \uae30\ub85d\ud558\ub294 \uacc4\uc815\ub9cc \ub2e4\ub985\ub2c8\ub2e4. \uc720\ud615 \uace0\uc815 \uc790\uc0b0\uc740 \uacc4\uc815 211, \ubb34\ud615 \uace0\uc815 \uc790\uc0b0\uc740 \uacc4\uc815 213\uc744 \uc0ac\uc6a9\ud558\uba70, \uc0c1\ud488 \uad6c\ub9e4 \uc2dc\uc5d0\ub294 \uacc4\uc815 156\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_mo_so_theo_doi_rieng_lai_tra_gop_khong\"><\/span><b>\uae30\uc5c5\uc740 \ud560\ubd80 \uc774\uc790 \uc9c0\uae09 \ub0b4\uc5ed\uc744 \ucd94\uc801\ud558\uae30 \uc704\ud574 \ubcc4\ub3c4\uc758 \uc7a5\ubd80\ub97c \uc720\uc9c0\ud574\uc57c \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. \ud68c\ub78c 99\/2025\/TT-BTC \ubd80\ub85d II\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc740 \uc790\uc0b0 \uad6c\ub9e4 \uc2dc \uc5f0\uae30 \ubc0f \ud560\ubd80 \uc9c0\uae09\uc5d0 \ub300\ud55c \uc774\uc790 \uc99d\uac10 \ub0b4\uc5ed\uc744 \uc0c1\uc138\ud558\uac8c \uae30\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_ap_dung_tu_khi_nao\"><\/span><b>Circular 99\/2025\/TT-BTC\ub294 \uc5b8\uc81c \ubc1c\ud6a8\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf8 \uacf5\ubb38\uc740 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud558\uba70, \ud574\ub2f9 \ub0a0\uc9dc \uc774\ud6c4\uc5d0 \uc2dc\uc791\ub418\ub294 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\uace0, \uae30\uc874\uc758 \uacf5\ubb38 200\/2014\/TT-BTC\ub97c \ub300\uccb4\ud569\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n khi mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p l\u00e0 nghi\u1ec7p v\u1ee5 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n vi\u00ean n\u00e0o c\u0169ng s\u1ebd g\u1eb7p l\u1ea1i t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Nghi\u1ec7p v\u1ee5 n\u00e0y t\u01b0\u1edfng quen thu\u1ed9c nh\u01b0ng l\u1ea1i l\u00e0 n\u01a1i ph\u00e1t sinh sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t: [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9665","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\/9665","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=9665"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9665\/revisions"}],"predecessor-version":[{"id":9669,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9665\/revisions\/9669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9666"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}