{"id":9838,"date":"2026-09-10T16:44:50","date_gmt":"2026-09-10T09:44:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9838"},"modified":"2026-09-10T16:44:50","modified_gmt":"2026-09-10T09:44:50","slug":"tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/","title":{"rendered":"\ube44\uc988\ub2c8\uc2a4 \ud30c\ud2b8\ub108\uc5d0\uac8c \uc6d4\ubcd1\uc744 \uc120\ubb3c\ud560 \ub54c \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud558\ub098\uc694?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 c\u00e2u h\u1ecfi l\u1eb7p l\u1ea1i m\u1ed7i n\u0103m v\u00e0o d\u1ecbp th\u00e1ng 8 \u00e2m l\u1ecbch, khi ph\u00f2ng k\u1ebf to\u00e1n b\u1eadn r\u1ed9n chu\u1ea9n b\u1ecb qu\u00e0 cho kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c nh\u01b0ng l\u1ea1i l\u00fang t\u00fang kh\u00f4ng bi\u1ebft kho\u1ea3n chi n\u00e0y c\u00f3 c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay kh\u00f4ng. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn ngh\u0129 r\u1eb1ng v\u00ec kh\u00f4ng thu ti\u1ec1n c\u1ee7a \u0111\u1ed1i t\u00e1c n\u00ean kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n, c\u00e1ch hi\u1ec3u n\u00e0y ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y tr\u1ea3 l\u1eddi d\u1ee9t \u0111i\u1ec3m c\u00e2u h\u1ecfi t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang v\u00e0 m\u1ee9c ph\u1ea1t n\u1ebfu b\u1ecf s\u00f3t.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Vi_sao_cau_hoi_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_khien_nhieu_ke_toan_ban_khoan\" >V\u00ec sao c\u00e2u h\u1ecfi t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n b\u0103n kho\u0103n?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Can_cu_phap_ly_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd vi\u1ec7c t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_quy_dinh_gi\" >Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Vi_sao_hang_bieu_tang_van_phai_lap_hoa_don_du_khong_thu_tien\" >V\u00ec sao h\u00e0ng bi\u1ebfu, t\u1eb7ng v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n d\u00f9 kh\u00f4ng thu ti\u1ec1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\" >T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/a><\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Thoi_diem_lap_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac\" >Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Cach_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_dung_quy_dinh\" >C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c \u0111\u00fang quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac_bi_xu_phat_the_nao\" >Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c b\u1ecb x\u1eed ph\u1ea1t th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Truong_hop_duoc_phat_canh_cao\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u1ea1t c\u1ea3nh c\u00e1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Truong_hop_bi_phat_tien\" >Tr\u01b0\u1eddng h\u1ee3p b\u1ecb ph\u1ea1t ti\u1ec1n<\/a><\/li><\/ul><\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Nhung_sai_lam_thuong_gap\" >\ud754\ud788 \uc800\uc9c0\ub974\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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Doanh_nghiep_can_lam_gi_de_tranh_rui_ro_khi_tang_qua_Trung_thu_cho_doi_tac\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi t\u1eb7ng qu\u00e0 Trung thu cho \u0111\u1ed1i t\u00e1c?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Cau_hoi_thuong_gap_ve_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 vi\u1ec7c t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_neu_gia_tri_nho\" >T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n n\u1ebfu gi\u00e1 tr\u1ecb nh\u1ecf?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Banh_Trung_thu_doanh_nghiep_tu_san_xuat_de_tang_co_phai_xuat_hoa_don_khong\" >B\u00e1nh Trung thu doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 t\u1eb7ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_co_bi_phat_khong\" >Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Gia_tinh_thue_khi_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_xac_dinh_nhu_the_nao\" >Gi\u00e1 t\u00ednh thu\u1ebf khi l\u1eadp h\u00f3a \u0111\u01a1n t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Thoi_diem_lap_hoa_don_tang_banh_Trung_thu_la_khi_nao\" >Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n t\u1eb7ng b\u00e1nh Trung thu l\u00e0 khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_khien_nhieu_ke_toan_ban_khoan\"><\/span><b>V\u00ec sao c\u00e2u h\u1ecfi t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n b\u0103n kho\u0103n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, b\u00e1nh Trung thu bi\u1ebfu t\u1eb7ng \u0111\u1ed1i t\u00e1c l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u1ed1i ngo\u1ea1i, kh\u00f4ng ph\u00e1t sinh doanh thu, kh\u00f4ng c\u00f3 d\u00f2ng ti\u1ec1n thu v\u1ec1 t\u1eeb ph\u00eda \u0111\u1ed1i t\u00e1c. Ch\u00ednh v\u00ec kh\u00f4ng thu ti\u1ec1n n\u00ean kh\u00f4ng \u00edt k\u1ebf to\u00e1n m\u1eb7c \u0111\u1ecbnh b\u1ecf qua b\u01b0\u1edbc l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ec9 l\u01b0u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o mua b\u00e1nh l\u00e0m ch\u1ee9ng t\u1eeb chi ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch l\u00e0m n\u00e0y ch\u01b0a \u0111\u1ea7y \u0111\u1ee7. Ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u1eb7t \u0111i\u1ec1u ki\u1ec7n &#8220;c\u00f3 thu ti\u1ec1n&#8221; l\u00e0m c\u0103n c\u1ee9 ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n. V\u00ec v\u1eady, \u0111\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng, doanh nghi\u1ec7p c\u1ea7n quay v\u1ec1 \u0111\u00fang quy \u0111\u1ecbnh g\u1ed1c thay v\u00ec suy lu\u1eadn theo th\u00f3i quen.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd vi\u1ec7c t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9841\" aria-describedby=\"caption-attachment-9841\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9841\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd vi\u1ec7c t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9841\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd vi\u1ec7c t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_quy_dinh_gi\"><\/span><b>Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/span><\/strong> v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Quy \u0111\u1ecbnh n\u00e0y bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9; xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hang_bieu_tang_van_phai_lap_hoa_don_du_khong_thu_tien\"><\/span><b>V\u00ec sao h\u00e0ng bi\u1ebfu, t\u1eb7ng v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n d\u00f9 kh\u00f4ng thu ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ec9 l\u00e0 ch\u1ee9ng t\u1eeb thu ti\u1ec1n, m\u00e0 c\u00f2n l\u00e0 ch\u1ee9ng t\u1eeb ghi nh\u1eadn m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, c\u1ee5 th\u1ec3 \u1edf \u0111\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 xu\u1ea5t h\u00e0ng h\u00f3a ra kh\u1ecfi doanh nghi\u1ec7p cho m\u1ee5c \u0111\u00edch bi\u1ebfu, t\u1eb7ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh, v\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, d\u00f9 \u0111\u1ed1i t\u00e1c kh\u00f4ng tr\u1ea3 ti\u1ec1n, doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do v\u00ec sao c\u00e2u tr\u1ea3 l\u1eddi cho t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n lu\u00f4n l\u00e0 c\u00f3, ch\u1ee9 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f3 ph\u00e1t sinh d\u00f2ng ti\u1ec1n hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\"><\/span><b>T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\uac00\uc9c0\ub2e4.<\/b><span style=\"font-weight: 400;\"> Theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua b\u00e1nh Trung thu \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng \u0111\u1ed1i t\u00e1c v\u1eabn thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, m\u1eb7c d\u00f9 doanh nghi\u1ec7p kh\u00f4ng thu ti\u1ec1n t\u1eeb \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 n\u00e0y \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb l\u00f4 h\u00e0ng l\u1edbn hay nh\u1ecf, c\u0169ng kh\u00f4ng ph\u00e2n bi\u1ec7t b\u00e1nh Trung thu do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t hay mua ngo\u00e0i \u0111\u1ec3 t\u1eb7ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p \u0111ang loay hoay x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 n\u00e0y l\u1ea7n \u0111\u1ea7u ho\u1eb7c mu\u1ed1n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh cho m\u00f9a Trung thu n\u0103m nay, vi\u1ec7c tham kh\u1ea3o<\/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;\"> s\u1ebd gi\u00fap chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb ngay t\u1eeb kh\u00e2u ghi nh\u1eadn \u0111\u1ea7u v\u00e0o \u0111\u1ebfn khi xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac\"><\/span><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 c\u00f3, c\u00e2u h\u1ecfi ti\u1ebfp theo l\u00e0 l\u1eadp v\u00e0o l\u00fac n\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chung l\u00e0 h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho \u0111\u1ed1i t\u00e1c, t\u1ee9c th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c trao b\u00e1nh Trung thu, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m mua b\u00e1nh t\u1eeb nh\u00e0 cung c\u1ea5p hay th\u1eddi \u0111i\u1ec3m ra quy\u1ebft \u0111\u1ecbnh t\u1eb7ng qu\u00e0 n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn trong m\u00f9a cao \u0111i\u1ec3m bi\u1ebfu t\u1eb7ng, do kh\u1ed1i l\u01b0\u1ee3ng qu\u00e0 t\u1eb7ng nhi\u1ec1u n\u01a1i, nhi\u1ec1u \u0111\u1ee3t khi\u1ebfn k\u1ebf to\u00e1n d\u1ec5 g\u1ed9p chung ho\u1eb7c l\u1eadp tr\u1ec5. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o chi ti\u1ebft quy \u0111\u1ecbnh v\u1ec1<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/thoi-diem-lap-hoa-don-nghi-dinh-254\/\"> <span style=\"font-weight: 400;\">th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, tr\u00e1nh sai th\u1eddi \u0111i\u1ec3m d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t d\u00f9 b\u1ea3n ch\u1ea5t giao d\u1ecbch kh\u00f4ng sai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_dung_quy_dinh\"><\/span><b>C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c \u0111\u00fang quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9840\" aria-describedby=\"caption-attachment-9840\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9840\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh.jpg\" alt=\"T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9840\" class=\"wp-caption-text\">T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 b\u1eaft bu\u1ed9c, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m sau khi l\u1eadp h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi r\u00f5 t\u00ednh ch\u1ea5t giao d\u1ecbch l\u00e0 bi\u1ebfu, t\u1eb7ng, kh\u00f4ng thu ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi nh\u1eadn.<\/b><span style=\"font-weight: 400;\"> Tr\u00ean h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 t\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u1ed1i t\u00e1c nh\u1eadn qu\u00e0 (n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c), t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 th\u00e0nh ti\u1ec1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m bi\u1ebfu, t\u1eb7ng.<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng ho\u1eb7c ghi gi\u00e1 b\u1eb1ng 0, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh ri\u00eang cho h\u00e0ng khuy\u1ebfn m\u1ea1i theo ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, t\u00ednh n\u1ed9p b\u00ecnh th\u01b0\u1eddng<\/b><span style=\"font-weight: 400;\"> tr\u00ean gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng bi\u1ebfu, t\u1eb7ng, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1ed9t giao d\u1ecbch b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng thu ti\u1ec1n c\u1ee7a \u0111\u1ed1i t\u00e1c nh\u01b0ng v\u1eabn ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng bi\u1ebfu, t\u1eb7ng, \u0111\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o mua b\u00e1nh Trung thu<\/b><span style=\"font-weight: 400;\"> l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra cho ho\u1ea1t \u0111\u1ed9ng bi\u1ebfu, t\u1eb7ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac_bi_xu_phat_the_nao\"><\/span><b>Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c b\u1ecb x\u1eed ph\u1ea1t th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p \u0111\u00e3 hi\u1ec3u r\u00f5 t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng v\u1eabn b\u1ecf s\u00f3t b\u01b0\u1edbc l\u1eadp h\u00f3a \u0111\u01a1n, r\u1ee7i ro kh\u00f4ng d\u1eebng \u1edf vi\u1ec7c thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n m\u00e0 c\u00f2n \u0111\u1ed1i di\u1ec7n ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_phat_canh_cao\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u1ea1t c\u1ea3nh c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ed9t s\u1ed1 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ec9 b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> L\u1eadp h\u00f3a \u0111\u01a1n li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn nh\u01b0ng kh\u00e1c quy\u1ec3n v\u00e0 \u0111\u00e3 t\u1ef1 h\u1ee7y quy\u1ec3n h\u00f3a \u0111\u01a1n s\u1ed1 nh\u1ecf h\u01a1n; ho\u1eb7c l\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n nh\u01b0ng b\u00ean b\u00e1n, b\u00ean mua \u0111\u00e3 ph\u00e1t hi\u1ec7n v\u00e0 l\u1eadp l\u1ea1i \u0111\u00fang lo\u1ea1i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, tr\u01b0\u1edbc \u0111\u00e2y c\u0169ng ch\u1ec9 b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-310-2025-nd-cp-sua-doi-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-420494-d1.html\" target=\"_blank\" rel=\"noopener\">kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u1eadp nh\u1eadt thay \u0111\u1ed5i n\u00e0y \u0111\u1ec3 kh\u00f4ng \u00e1p d\u1ee5ng nh\u1ea7m m\u1ee9c ph\u1ea1t c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_bi_phat_tien\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p b\u1ecb ph\u1ea1t ti\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, t\u1ee9c b\u1ecf qua ho\u00e0n to\u00e0n ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n d\u00f9 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp th\u00ec m\u1ee9c x\u1eed ph\u1ea1t s\u1ebd n\u1eb7ng h\u01a1n ph\u1ea1t c\u1ea3nh c\u00e1o, thu\u1ed9c nh\u00f3m h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t ti\u1ec1n c\u1ee5 th\u1ec3 v\u00e0 c\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, gi\u1ea3m nh\u1eb9 \u0111i k\u00e8m c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi v\u0103n b\u1ea3n x\u1eed ph\u1ea1t \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh vi ph\u1ea1m, do quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00f3a \u0111\u01a1n \u0111\u00e3 v\u00e0 \u0111ang \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i qua nhi\u1ec1u ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ph\u1ea1t ti\u1ec1n, doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng bi\u1ebfu, t\u1eb7ng ch\u01b0a k\u00ea khai, k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap\"><\/span><b>\ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf quy\u1ebft to\u00e1n, m\u1ed9t s\u1ed1 l\u1ed7i l\u1eb7p l\u1ea1i \u1edf h\u1ea7u h\u1ebft doanh nghi\u1ec7p m\u1ed7i m\u00f9a Trung thu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 l\u01b0u h\u00f3a \u0111\u01a1n mua b\u00e1nh \u0111\u1ea7u v\u00e0o, kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra cho ho\u1ea1t \u0111\u1ed9ng bi\u1ebfu, t\u1eb7ng<\/b><span style=\"font-weight: 400;\"> v\u00ec cho r\u1eb1ng kh\u00f4ng thu ti\u1ec1n th\u00ec kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u1ed9p nhi\u1ec1u \u0111\u1ee3t t\u1eb7ng qu\u00e0 th\u00e0nh m\u1ed9t h\u00f3a \u0111\u01a1n duy nh\u1ea5t<\/b><span style=\"font-weight: 400;\"> l\u1eadp v\u00e0o cu\u1ed1i k\u1ef3, sai th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0 ho\u1eb7c b\u1ecf tr\u1ed1ng<\/b><span style=\"font-weight: 400;\"> tr\u00ean h\u00f3a \u0111\u01a1n bi\u1ebfu, t\u1eb7ng thay v\u00ec l\u1ea5y theo gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng x\u00e1c \u0111\u1ecbnh r\u00f5 t\u00ean, th\u00f4ng tin \u0111\u1ed1i t\u00e1c nh\u1eadn qu\u00e0<\/b><span style=\"font-weight: 400;\">, d\u1eabn \u0111\u1ebfn h\u00f3a \u0111\u01a1n thi\u1ebfu th\u00f4ng tin b\u1eaft bu\u1ed9c ho\u1eb7c ph\u1ea3i xu\u1ea5t theo h\u00ecnh th\u1ee9c n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u1ea7m l\u1eabn qu\u00e0 t\u1eb7ng \u0111\u1ed1i t\u00e1c v\u1edbi chi ph\u00ed ti\u1ebfp kh\u00e1ch, qu\u00e0 t\u1eb7ng nh\u00e2n vi\u00ean<\/b><span style=\"font-weight: 400;\">, l\u00e0m sai l\u1ec7ch c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i sai s\u00f3t tr\u00ean \u0111\u1ec1u c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh \u0111i\u1ec3m b\u1ecb c\u01a1 quan thu\u1ebf l\u01b0u \u00fd khi thanh tra, ki\u1ec3m tra h\u00f3a \u0111\u01a1n, \u0111\u1eb7c bi\u1ec7t v\u00e0o c\u00e1c \u0111\u1ee3t cao \u0111i\u1ec3m ki\u1ec3m tra sau m\u00f9a l\u1ec5, T\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tranh_rui_ro_khi_tang_qua_Trung_thu_cho_doi_tac\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi t\u1eb7ng qu\u00e0 Trung thu cho \u0111\u1ed1i t\u00e1c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi tr\u1ecdn v\u1eb9n c\u00e2u h\u1ecfi t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp danh s\u00e1ch \u0111\u1ed1i t\u00e1c nh\u1eadn qu\u00e0 k\u00e8m s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 tr\u01b0\u1edbc khi tri\u1ec3n khai t\u1eb7ng b\u00e1nh Trung thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m giao b\u00e1nh, kh\u00f4ng d\u1ed3n l\u1eadp v\u00e0o cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 t\u00ednh thu\u1ebf theo gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i, k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, danh s\u00e1ch t\u1eb7ng qu\u00e0, h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra th\u00e0nh m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 th\u1ed1ng nh\u1ea5t \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch theo d\u00f5i s\u00e1t c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo m\u00f9a v\u1ee5 nh\u01b0 bi\u1ebfu t\u1eb7ng, vi\u1ec7c c\u00e2n nh\u1eafc<\/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;\"> l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap \u0111\u1ea3m b\u1ea3o m\u1ecdi nghi\u1ec7p v\u1ee5, k\u1ec3 c\u1ea3 nh\u1eefng kho\u1ea3n chi t\u01b0\u1edfng ch\u1eebng nh\u1ecf nh\u01b0 qu\u00e0 Trung thu \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u, thay v\u00ec ph\u00e1t hi\u1ec7n thi\u1ebfu s\u00f3t khi \u0111\u00e3 b\u1ecb thanh tra<\/span><span style=\"font-weight: 400;\">.<\/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;\">T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 c\u00e2u h\u1ecfi \u0111\u00e3 c\u00f3 l\u1eddi gi\u1ea3i r\u00f5 r\u00e0ng, t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, ho\u1ea1t \u0111\u1ed9ng cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng ph\u1ee5 thu\u1ed9c vi\u1ec7c c\u00f3 thu ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi nh\u1eadn hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m giao b\u00e1nh, x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan, \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP). M\u1ed9t nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng nh\u1ecf trong m\u00f9a Trung thu, n\u1ebfu b\u1ecb b\u1ecf s\u00f3t, ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh r\u1ee7i ro thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3 khi doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 vi\u1ec7c t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_neu_gia_tri_nho\"><\/span><b>T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n n\u1ebfu gi\u00e1 tr\u1ecb nh\u1ecf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP kh\u00f4ng \u0111\u1eb7t ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb t\u1ed1i thi\u1ec3u, n\u00ean d\u00f9 gi\u00e1 tr\u1ecb b\u00e1nh Trung thu nh\u1ecf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi bi\u1ebfu, t\u1eb7ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Banh_Trung_thu_doanh_nghiep_tu_san_xuat_de_tang_co_phai_xuat_hoa_don_khong\"><\/span><b>B\u00e1nh Trung thu doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 t\u1eb7ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho c\u1ea3 h\u00e0ng h\u00f3a mua ngo\u00e0i v\u00e0 h\u00e0ng h\u00f3a t\u1ef1 s\u1ea3n xu\u1ea5t d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng, mi\u1ec5n l\u00e0 c\u00f3 ph\u00e1t sinh vi\u1ec7c chuy\u1ec3n giao h\u00e0ng h\u00f3a cho \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_co_bi_phat_khong\"><\/span><b>Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi t\u1eb7ng b\u00e1nh Trung thu c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u00f9y h\u00e0nh vi c\u1ee5 th\u1ec3, theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (\u0111\u00e3 s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP), k\u00e8m r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu b\u1ecf s\u00f3t doanh thu t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_tinh_thue_khi_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_xac_dinh_nhu_the_nao\"><\/span><b>Gi\u00e1 t\u00ednh thu\u1ebf khi l\u1eadp h\u00f3a \u0111\u01a1n t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh vi\u1ec7c bi\u1ebfu, t\u1eb7ng, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng ho\u1eb7c ghi b\u1eb1ng 0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_tang_banh_Trung_thu_la_khi_nao\"><\/span><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n t\u1eb7ng b\u00e1nh Trung thu l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n giao b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m mua b\u00e1nh hay th\u1eddi \u0111i\u1ec3m ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch t\u1eb7ng qu\u00e0 n\u1ed9i b\u1ed9.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 c\u00e2u h\u1ecfi l\u1eb7p l\u1ea1i m\u1ed7i n\u0103m v\u00e0o d\u1ecbp th\u00e1ng 8 \u00e2m l\u1ecbch, khi ph\u00f2ng k\u1ebf to\u00e1n b\u1eadn r\u1ed9n chu\u1ea9n b\u1ecb qu\u00e0 cho kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c nh\u01b0ng l\u1ea1i l\u00fang t\u00fang kh\u00f4ng bi\u1ebft kho\u1ea3n chi n\u00e0y c\u00f3 c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9838","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\/9838","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=9838"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9838\/revisions"}],"predecessor-version":[{"id":9842,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9838\/revisions\/9842"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9839"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}