{"id":7496,"date":"2026-02-05T21:41:00","date_gmt":"2026-02-06T04:41:00","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7496"},"modified":"2026-02-05T21:41:00","modified_gmt":"2026-02-06T04:41:00","slug":"ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/","title":{"rendered":"\u0411\u0443\u0434\u0435\u0442 \u043b\u0438 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u043c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f\u043c \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u043e \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0430\u0442\u044c \u0442\u043e\u0432\u0430\u0440\u044b \u043f\u043e \u0440\u043e\u0437\u043d\u0438\u0447\u043d\u044b\u043c \u043d\u0430\u043a\u043b\u0430\u0434\u043d\u044b\u043c \u043f\u043e\u0441\u043b\u0435 1 \u044f\u043d\u0432\u0430\u0440\u044f 2026 \u0433\u043e\u0434\u0430?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh, h\u00e3y xem x\u00e9t m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf \u0111ang ph\u00e1t sinh trong giai \u0111o\u1ea1n chuy\u1ec3n giao n\u00e0y:<\/span><\/p>\n<p><b>T\u00ecnh hu\u1ed1ng:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t h\u1ed9 kinh doanh s\u1ea3n xu\u1ea5t \u0111i\u1ec7n n\u0103ng l\u01b0\u1ee3ng m\u1eb7t tr\u1eddi c\u00f3 ch\u1ec9 s\u1ed1 \u0111i\u1ec7n th\u00e1ng 12\/2025 \u0111\u01b0\u1ee3c ch\u1ed1t t\u1eeb ng\u00e0y 01\/12 \u0111\u1ebfn 31\/12\/2025. Theo quy tr\u00ecnh, \u0110i\u1ec7n l\u1ef1c th\u00f4ng b\u00e1o h\u1ed9 kinh doanh cung c\u1ea5p h\u00f3a \u0111\u01a1n v\u00e0o ng\u00e0y 05\/01\/2026 \u0111\u1ec3 thanh to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/01\/2026, h\u1ed9 kinh doanh kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n m\u00e0 ph\u1ea3i chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m 2025 c\u1ee7a h\u1ed9 d\u01b0\u1edbi 160 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, n\u00ean t\u1eeb n\u0103m 2026 h\u1ed9 thu\u1ed9c di\u1ec7n kh\u00f4ng n\u1ed9p thu\u1ebf GTGT v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c d\u00f9ng m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb theo ph\u01b0\u01a1ng th\u1ee9c c\u0169 cho doanh thu th\u00e1ng 12\/2025 v\u00e0 y\u00eau c\u1ea7u h\u1ed9 ph\u1ea3i mua ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ef1 xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi doanh thu th\u00e1ng 12 ch\u1ec9 kho\u1ea3ng 13 tri\u1ec7u \u0111\u1ed3ng, vi\u1ec7c b\u1ecf ra 1 tri\u1ec7u \u0111\u1ed3ng mua ph\u1ea7n m\u1ec1m ch\u1ec9 \u0111\u1ec3 d\u00f9ng cho duy nh\u1ea5t m\u1ed9t l\u1ea7n n\u00e0y (v\u00ec c\u00e1c n\u0103m sau kh\u00f4ng thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf\/xu\u1ea5t h\u00f3a \u0111\u01a1n) \u0111ang g\u00e2y kh\u00f3 kh\u0103n v\u00e0 l\u00e3ng ph\u00ed cho h\u1ed9 kinh doanh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u00ednh l\u00e0 \u0111i\u1ec3n h\u00ecnh cho c\u00e2u h\u1ecfi: Li\u1ec7u h\u00ecnh th\u1ee9c &#8220;mua h\u00f3a \u0111\u01a1n l\u1ebb&#8221; c\u00f3 c\u00f2n t\u1ed3n t\u1ea1i \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n ti\u1ebfp ho\u1eb7c h\u1ed9 kinh doanh \u0111\u1eb7c th\u00f9 sau ng\u00e0y 01\/01\/2026 hay kh\u00f4ng?<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Cham_dut_Thue_Khoan\" >Ch\u1ea5m d\u1ee9t Thu\u1ebf Kho\u00e1n<\/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\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Moi_lien_he_giua_Phuong_phap_ke_khai_va_Hoa_don_dien_tu\" >M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/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\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Phan_tich_vuong_mac_Ho_kinh_doanh_co_duoc_mua_hoa_don_le\" >Ph\u00e2n t\u00edch v\u01b0\u1edbng m\u1eafc: H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n l\u1ebb?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Doi_voi_ho_kinh_doanh_thuoc_dien_nop_thue_ke_khai\" >\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf k\u00ea khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Khoang_trong_phap_ly_doi_voi_truong_hop_dac_thu\" >Kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/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\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Hien_trang_quy_dinh\" >Hi\u1ec7n tr\u1ea1ng quy \u0111\u1ecbnh<\/a><\/li><\/ul><\/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\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Cau_hoi_thuong_gap_ve_Ho_kinh_doanh_co_duoc_mua_hoa_don_le_sau_ngay_01012026\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n l\u1ebb sau ng\u00e0y 01\/01\/2026<\/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\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Sau_ngay_01012026_ho_kinh_doanh_co_con_duoc_mua_hoa_don_le_tai_co_quan_thue_khong\" >Sau ng\u00e0y 01\/01\/2026, h\u1ed9 kinh doanh c\u00f3 c\u00f2n \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/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\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Neu_ho_kinh_doanh_khong_xuat_duoc_hoa_don_thi_co_bi_xu_phat_khong\" >N\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng xu\u1ea5t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 b\u1ecb x\u1eed 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-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/ho-kinh-doanh-co-duoc-mua-hoa-don-le-tu-nam-2026\/#Ho_kinh_doanh_nen_lam_gi_trong_truong_hop_bi_%E2%80%9Cket%E2%80%9D_giua_hai_co_che\" >H\u1ed9 kinh doanh n\u00ean l\u00e0m g\u00ec trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u201ck\u1eb9t\u201d gi\u1eefa hai c\u01a1 ch\u1ebf?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cham_dut_Thue_Khoan\"><\/span><b>Ch\u1ea5m d\u1ee9t Thu\u1ebf Kho\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb quy\u1ebft s\u1ed1 68-NQ\/TW ng\u00e0y 04\/05\/2025, B\u1ed9 Ch\u00ednh tr\u1ecb \u0111\u00e3 ch\u1ec9 \u0111\u1ea1o: &#8220;Xo\u00e1 b\u1ecf h\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh ch\u1eadm nh\u1ea5t trong n\u0103m 2026&#8221;.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 h\u00f3a \u0111i\u1ec1u n\u00e0y, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 3389\/Q\u0110-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau l\u00e0 \u0111\u1ea3m b\u1ea3o h\u1ed9 kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef1 khai, t\u1ef1 n\u1ed9p thu\u1ebf t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u1eeb 01\/01\/2026, v\u1ec1 c\u01a1 b\u1ea3n c\u00e1c h\u1ed9 kinh doanh kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo ph\u01b0\u01a1ng ph\u00e1p &#8220;\u1ea5n \u0111\u1ecbnh&#8221; thu\u1ebf kho\u00e1n m\u00e0 ph\u1ea3i chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. \u0110\u00e2y l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i gi\u1ea3i quy\u1ebft theo quy tr\u00ecnh c\u0169 cho c\u00e1c ph\u00e1t sinh t\u1eeb \u0111\u1ea7u n\u0103m 2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Moi_lien_he_giua_Phuong_phap_ke_khai_va_Hoa_don_dien_tu\"><\/span><b>M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 51 &amp; Kho\u1ea3n 3 \u0110i\u1ec1u 91: Nh\u1eefng h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP: M\u1edf r\u1ed9ng di\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed9 c\u00f3 doanh thu t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m ho\u1eb7c thu\u1ed9c c\u00e1c ng\u00e0nh d\u1ecbch v\u1ee5 b\u00e1n l\u1ebb tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_vuong_mac_Ho_kinh_doanh_co_duoc_mua_hoa_don_le\"><\/span><b>Ph\u00e2n t\u00edch v\u01b0\u1edbng m\u1eafc: H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n l\u1ebb?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, ch\u00fang ta th\u1ea5y r\u00f5 m\u1ed9t &#8220;kho\u1ea3ng tr\u1ed1ng&#8221; trong giai \u0111o\u1ea1n qu\u00e1 \u0111\u1ed9:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ho_kinh_doanh_thuoc_dien_nop_thue_ke_khai\"><\/span><b>\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, khi \u0111\u00e3 chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t &#8220;th\u1ef1c th\u1ec3 kinh doanh&#8221; ph\u1ea3i t\u1ef1 ch\u1ee7 v\u1ec1 k\u1ebf to\u00e1n. Do \u0111\u00f3, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u h\u1ed9 t\u1ef1 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay v\u00ec c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb t\u1eebng l\u1ea7n (v\u1ed1n d\u00e0nh cho \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng kinh doanh th\u01b0\u1eddng xuy\u00ean ho\u1eb7c h\u1ed9 kho\u00e1n c\u0169).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoang_trong_phap_ly_doi_voi_truong_hop_dac_thu\"><\/span><b>Kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 case study \u0111\u00e3 n\u00eau, kh\u00f3 kh\u0103n n\u1eb1m \u1edf ch\u1ed7:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ch\u1ed1t doanh thu v\u00e0 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n giao thoa gi\u1eefa hai c\u01a1 ch\u1ebf. Doanh thu ph\u00e1t sinh trong k\u1ef3 thu\u1ebf kho\u00e1n (2025) nh\u01b0ng h\u00f3a \u0111\u01a1n l\u1ea1i y\u00eau c\u1ea7u xu\u1ea5t v\u00e0o k\u1ef3 k\u00ea khai (2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh hi\u1ec7u qu\u1ea3 kinh t\u1ebf: \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed9 c\u00f3 doanh thu th\u1ea5p, kh\u00f4ng thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf th\u01b0\u1eddng xuy\u00ean trong t\u01b0\u01a1ng lai, vi\u1ec7c b\u1eaft bu\u1ed9c mua ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 m\u1ed9t r\u00e0o c\u1ea3n t\u00e0i ch\u00ednh kh\u00f4ng nh\u1ecf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hien_trang_quy_dinh\"><\/span><b>Hi\u1ec7n tr\u1ea1ng quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh \u0111\u00e3 chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u00e1c Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng l\u00fang t\u00fang ho\u1eb7c \u00e1p d\u1ee5ng c\u1ee9ng nh\u1eafc quy \u0111\u1ecbnh &#8220;ph\u1ea3i t\u1ef1 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed&#8221;, g\u00e2y kh\u00f3 cho ng\u01b0\u1eddi d\u00e2n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ed7 tr\u1ee3 th\u1ef1c ch\u1ea5t cho doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf v\u00e0 h\u1ed9 kinh doanh theo tinh th\u1ea7n Ngh\u1ecb quy\u1ebft 68-NQ\/TW, c\u1ea7n c\u00f3 c\u00e1c h\u01b0\u1edbng d\u1eabn b\u1ed5 sung:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb chuy\u1ec3n ti\u1ebfp: Cho ph\u00e9p c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh cho c\u00e1c doanh thu ph\u00e1t sinh trong n\u0103m 2025 nh\u01b0ng ch\u1ed1t s\u1ed1 li\u1ec7u v\u00e0o \u0111\u1ea7u n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 h\u1ea1 t\u1ea7ng: Thay v\u00ec b\u1eaft bu\u1ed9c mua ph\u1ea7n m\u1ec1m, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 cung c\u1ea5p c\u1ed5ng th\u00f4ng tin cho ph\u00e9p c\u00e1c h\u1ed9 kinh doanh quy m\u00f4 si\u00eau nh\u1ecf \u0111\u0103ng nh\u1eadp v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a ng\u00e0nh Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/span><\/li>\n<\/ul>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><b>Ngu\u1ed3n tham kh\u1ea3o:<\/b><span style=\"font-weight: 400;\"> B\u00e0i vi\u1ebft <span style=\"color: #ff0000;\">LuatVietnam<\/span><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Ho_kinh_doanh_co_duoc_mua_hoa_don_le_sau_ngay_01012026\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n l\u1ebb sau ng\u00e0y 01\/01\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sau_ngay_01012026_ho_kinh_doanh_co_con_duoc_mua_hoa_don_le_tai_co_quan_thue_khong\"><\/span>Sau ng\u00e0y 01\/01\/2026, h\u1ed9 kinh doanh c\u00f3 c\u00f2n \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng, t\u1eeb 01\/01\/2026, h\u1ed9 kinh doanh chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf s\u1ebd kh\u00f4ng c\u00f2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb theo c\u01a1 ch\u1ebf c\u0169. Thay v\u00e0o \u0111\u00f3, h\u1ed9 kinh doanh ph\u1ea3i t\u1ef1 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_ho_kinh_doanh_khong_xuat_duoc_hoa_don_thi_co_bi_xu_phat_khong\"><\/span>N\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng xu\u1ea5t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 r\u1ee7i ro x\u1eed ph\u1ea1t, \u0111\u1eb7c bi\u1ec7t khi b\u00ean mua l\u00e0 doanh nghi\u1ec7p v\u00e0 giao d\u1ecbch thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n. Ngo\u00e0i ra, vi\u1ec7c kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u00f2n khi\u1ebfn b\u00ean mua kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ph\u00ed, ph\u00e1t sinh tranh ch\u1ea5p ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf truy x\u00e9t sau n\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_nen_lam_gi_trong_truong_hop_bi_%E2%80%9Cket%E2%80%9D_giua_hai_co_che\"><\/span>H\u1ed9 kinh doanh n\u00ean l\u00e0m g\u00ec trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u201ck\u1eb9t\u201d gi\u1eefa hai c\u01a1 ch\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tG\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb\/ki\u1ebfn ngh\u1ecb t\u1edbi Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd, n\u00eau r\u00f5: Ch\u1ee9ng minh \u0111\u01b0\u1ee3c Doanh thu ph\u00e1t sinh ho\u00e0n to\u00e0n trong n\u0103m 2025.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Sau ng\u00e0y 01\/01\/2026, h\u1ed9 kinh doanh c\u00f3 c\u00f2n \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n l\u1ebb t\u1ea1i c\u01a1 quan thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng, t\u1eeb 01\/01\/2026, h\u1ed9 kinh doanh chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf s\u1ebd kh\u00f4ng c\u00f2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb theo c\u01a1 ch\u1ebf c\u0169. 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