{"id":8176,"date":"2026-04-10T15:33:35","date_gmt":"2026-04-10T08:33:35","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8176"},"modified":"2026-04-10T15:40:37","modified_gmt":"2026-04-10T08:40:37","slug":"xu-phat-vi-pham-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/xu-phat-vi-pham-xuat-hoa-don\/","title":{"rendered":"\u041d\u0438\u0436\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u044b \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0448\u0442\u0440\u0430\u0444\u044b \u0437\u0430 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f \u043f\u0440\u0430\u0432\u0438\u043b \u0432\u044b\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0441\u0447\u0435\u0442\u043e\u0432, \u043e \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0432\u0430\u043c \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u0437\u043d\u0430\u0442\u044c."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 n\u1ed9i dung m\u1ecdi doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 trong b\u1ed1i c\u1ea3nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u01a1n t\u1eeb n\u0103m 2026. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, th\u00f4ng tin ng\u01b0\u1eddi mua, thu\u1ebf su\u1ea5t ho\u1eb7c ch\u1eadm th\u00f4ng b\u00e1o sai s\u00f3t c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t t\u1eeb v\u00e0i tri\u1ec7u \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP v\u00e0 c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 70\/2024\/N\u0110-CP, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng m\u1ee9c x\u1eed ph\u1ea1t d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t, h\u1eadu qu\u1ea3 v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a h\u00e0nh vi vi ph\u1ea1m.<\/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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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\/xu-phat-vi-pham-xuat-hoa-don\/#Can_cu_phap_ly_ve_xu_phat_vi_pham_xuat_hoa_don\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m 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-2\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Bang_tong_hop_muc_xu_phat_vi_pham_xuat_hoa_don\" >B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m 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\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_sai_thoi_diem\" >X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Truong_hop_chi_bi_canh_cao\" >Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 b\u1ecb c\u1ea3nh c\u00e1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Muc_phat_tien_khi_lap_hoa_don_sai_thoi_diem\" >M\u1ee9c ph\u1ea1t ti\u1ec1n khi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/a><\/li><\/ul><\/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\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_ghi_sai_hoac_thieu_thong_tin\" >X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n ghi sai ho\u1eb7c thi\u1ebfu th\u00f4ng tin<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Nhom_thong_tin_nhan_dien\" >Nh\u00f3m th\u00f4ng tin nh\u1eadn di\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Nhom_thong_tin_giao_dich\" >Nh\u00f3m th\u00f4ng tin giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Nhom_thong_tin_xac_thuc_dien_tu\" >Nh\u00f3m th\u00f4ng tin x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed<\/a><\/li><\/ul><\/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\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_sai_thue_suat_gia_tri_gia_tang\" >X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng<\/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\/xu-phat-vi-pham-xuat-hoa-don\/#Cach_giam_nhe_muc_xu_phat\" >C\u00e1ch gi\u1ea3m nh\u1eb9 m\u1ee9c x\u1eed ph\u1ea1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_khi_cham_nop_thong_bao_sai_sot_mau_04SS-HDDT\" >X\u1eed ph\u1ea1t khi ch\u1eadm n\u1ed9p th\u00f4ng b\u00e1o sai s\u00f3t m\u1eabu 04\/SS-H\u0110\u0110T<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Xu_phat_vi_pham_xuat_hoa_don_bat_hop_phap\" >X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/a><\/li><\/ul><\/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\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Doanh_nghiep_co_duoc_mien_xu_phat_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t kh\u00f4ng?<\/a><\/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\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Cac_buoc_xu_ly_khi_phat_hien_vi_pham_hoa_don\" >C\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n vi ph\u1ea1m 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-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/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\/ru\/xu-phat-vi-pham-xuat-hoa-don\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_xu_phat_vi_pham_xuat_hoa_don\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u00e0nh vi vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 y\u1ebfu b\u1edfi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\" target=\"_blank\" rel=\"noopener\">\u0414\u0435\u043a\u0440\u0435\u0442 125\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-102-2021-ND-CP-sua-doi-Nghi-dinh-xu-phat-vi-pham-hanh-chinh-linh-vuc-thue-494746.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 102\/2021\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-dinh-70-2024-ND-CP-huong-dan-Luat-Can-cuoc-614934.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2024\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=204200\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440 78\/2021\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m trong qu\u00e1 tr\u00ecnh kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng ho\u1eb7c l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t nguy\u00ean t\u1eafc quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd l\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u01b0u ti\u00ean c\u1ea3nh c\u00e1o thay v\u00ec ph\u1ea1t ti\u1ec1n n\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 ho\u1eb7c ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_muc_xu_phat_vi_pham_xuat_hoa_don\"><\/span><b>B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 nhanh ch\u00f3ng \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n n\u0103m 2026. B\u1ea3ng \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng theo t\u1eebng h\u00e0nh vi, m\u1ee9c ph\u1ea1t th\u1ea5p nh\u1ea5t, m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a v\u00e0 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u041d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3nh c\u00e1o \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00f9y c\u00f3 l\u00e0m ch\u1eadm ngh\u0129a v\u1ee5 thu\u1ebf hay kh\u00f4ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi sai th\u00f4ng tin, thi\u1ebfu n\u1ed9i dung b\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.000.000 &#8211; 8.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng theo \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng sai thu\u1ebf su\u1ea5t GTGT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.000.000 &#8211; 8.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 ph\u00e1t sinh truy thu thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3nh c\u00e1o \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ednh theo s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 50.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ti\u1ec1n tr\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. N\u1ebfu c\u00e1 nh\u00e2n vi ph\u1ea1m, m\u1ee9c x\u1eed ph\u1ea1t b\u1eb1ng 50% m\u1ee9c ph\u1ea1t c\u1ee7a t\u1ed5 ch\u1ee9c theo kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_sai_thoi_diem\"><\/span><b>X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u00e0 l\u1ed7i xu\u1ea5t hi\u1ec7n th\u01b0\u1eddng xuy\u00ean nh\u1ea5t khi doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a ho\u1eb7c ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chi_bi_canh_cao\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 b\u1ecb c\u1ea3nh c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ec9 b\u1ecb c\u1ea3nh c\u00e1o n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp sai th\u1eddi \u0111i\u1ec3m nh\u01b0ng kh\u00f4ng l\u00e0m ch\u1eadm vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t ph\u00e1t sinh do l\u1ed7i k\u1ef9 thu\u1eadt ho\u1eb7c l\u1ea7n \u0111\u1ea7u vi ph\u1ea1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440: <\/b><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a giao ng\u00e0y 05\/03\/2026 nh\u01b0ng doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n ng\u00e0y 06\/03 v\u00e0 v\u1eabn k\u00ea khai \u0111\u00fang k\u1ef3, kh\u00f4ng ph\u00e1t sinh thi\u1ebfu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem x\u00e9t \u1edf m\u1ee9c c\u1ea3nh c\u00e1o.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_tien_khi_lap_hoa_don_sai_thoi_diem\"><\/span><b>M\u1ee9c ph\u1ea1t ti\u1ec1n khi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t cho h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb 3.000.000 \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng n\u1ebfu h\u00f3a \u0111\u01a1n l\u1eadp ch\u1eadm ho\u1eb7c s\u1edbm h\u01a1n quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb 4.000.000 \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng n\u1ebfu vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m l\u00e0m ch\u1eadm n\u1ed9p thu\u1ebf, ch\u1eadm k\u00ea khai ho\u1eb7c t\u00e1i ph\u1ea1m nhi\u1ec1u l\u1ea7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n sau khi giao h\u00e0ng nhi\u1ec1u ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi th\u1ef1c t\u1ebf ph\u00e1t sinh giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chia nh\u1ecf giao d\u1ecbch \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n nhi\u1ec1u l\u1ea7n nh\u1eb1m tr\u00ec ho\u00e3n doanh thu.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_ghi_sai_hoac_thieu_thong_tin\"><\/span><b>X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n ghi sai ho\u1eb7c thi\u1ebfu th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8179\" aria-describedby=\"caption-attachment-8179\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8179\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin.jpg\" alt=\"X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n ghi sai ho\u1eb7c thi\u1ebfu th\u00f4ng tin\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-ghi-sai-hoac-thieu-thong-tin-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8179\" class=\"wp-caption-text\">X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n ghi sai ho\u1eb7c thi\u1ebfu th\u00f4ng tin<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh. N\u1ebfu thi\u1ebfu ho\u1eb7c ghi sai th\u00f4ng tin tr\u1ecdng y\u1ebfu, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t t\u1eeb 4.000.000 \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng. Nh\u1eefng th\u00f4ng tin b\u1eaft bu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c sai:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_thong_tin_nhan_dien\"><\/span><b>Nh\u00f3m th\u00f4ng tin nh\u1eadn di\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n mua h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean b\u00e1n v\u00e0 b\u00ean mua.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c t\u00ean doanh nghi\u1ec7p kh\u00f4ng kh\u1edbp v\u1edbi d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_thong_tin_giao_dich\"><\/span><b>Nh\u00f3m th\u00f4ng tin giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb t\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e0nh ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ghi thi\u1ebfu t\u00ean h\u00e0ng, sai s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c sai gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn t\u1edbi x\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_thong_tin_xac_thuc_dien_tu\"><\/span><b>Nh\u00f3m th\u00f4ng tin x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u00fd h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 ho\u1eb7c k\u00fd sau th\u1eddi \u0111i\u1ec3m g\u1eedi cho ng\u01b0\u1eddi mua, h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 ch\u01b0a h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_sai_thue_suat_gia_tri_gia_tang\"><\/span><b>X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_8178\" aria-describedby=\"caption-attachment-8178\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8178\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang.jpg\" alt=\"X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Xu-phat-vi-pham-xuat-hoa-don-sai-thue-suat-gia-tri-gia-tang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8178\" class=\"wp-caption-text\">X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai thu\u1ebf su\u1ea5t l\u00e0 r\u1ee7i ro ph\u1ed5 bi\u1ebfn trong giai \u0111o\u1ea1n nhi\u1ec1u nh\u00f3m h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8%. Ch\u1ec9 c\u1ea7n \u00e1p d\u1ee5ng nh\u1ea7m m\u1ee9c thu\u1ebf, doanh nghi\u1ec7p v\u1eeba ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u1eeba c\u00f3 nguy c\u01a1 b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ra \u00e1p d\u1ee5ng 8% nh\u01b0ng l\u1ea1i xu\u1ea5t 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf nh\u01b0ng v\u1eabn ghi 8%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi sai thu\u1ebf su\u1ea5t 0%, 5% ho\u1eb7c kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi l\u1ed7i n\u00e0y th\u01b0\u1eddng t\u1eeb 4.000.000 \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng. Ngo\u00e0i ra, n\u1ebfu d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t th\u00eam 20% tr\u00ean ph\u1ea7n thu\u1ebf khai thi\u1ebfu.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_giam_nhe_muc_xu_phat\"><\/span><b>C\u00e1ch gi\u1ea3m nh\u1eb9 m\u1ee9c x\u1eed ph\u1ea1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay khi ph\u00e1t hi\u1ec7n sai thu\u1ebf su\u1ea5t, 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 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi m\u1eabu 04\/SS-H\u0110\u0110T cho c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu doanh nghi\u1ec7p t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 kh\u1eafc ph\u1ee5c s\u1edbm, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 kh\u00f4ng \u00e1p d\u1ee5ng ho\u1eb7c gi\u1ea3m \u0111\u00e1ng k\u1ec3 m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_khi_cham_nop_thong_bao_sai_sot_mau_04SS-HDDT\"><\/span><b>X\u1eed ph\u1ea1t khi ch\u1eadm n\u1ed9p th\u00f4ng b\u00e1o sai s\u00f3t m\u1eabu 04\/SS-H\u0110\u0110T<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu 04\/SS-H\u0110\u0110T l\u00e0 bi\u1ec3u m\u1eabu b\u1eaft bu\u1ed9c khi doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t. Vi\u1ec7c n\u1ed9p ch\u1eadm th\u00f4ng b\u00e1o n\u00e0y c\u0169ng b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u0414\u043e\u0441\u043a\u0430:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p th\u00f4ng b\u00e1o v\u00e0 sai s\u00f3t M\u1eabu 04\/SS-H\u0110\u0110T.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0421\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438 \u0437\u0430\u044f\u0432\u043e\u043a \u0441 \u043e\u043f\u043e\u0437\u0434\u0430\u043d\u0438\u0435\u043c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0423\u0440\u043e\u0432\u0435\u043d\u044c \u0448\u0442\u0440\u0430\u0444\u0430\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 1 \u0111\u1ebfn 10 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3nh c\u00e1o n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 11 \u0111\u1ebfn 20 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2 000 000 \u2013 5 000 000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm t\u1eeb 21 \u0111\u1ebfn 30 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.000.000 \u2013 8.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 31 ng\u00e0y ho\u1eb7c kh\u00f4ng n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 \u2013 15.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o y\u00eau c\u1ea7u m\u1edbi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, b\u1edfi th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n c\u00e0ng mu\u1ed9n th\u00ec m\u1ee9c x\u1eed ph\u1ea1t c\u00e0ng cao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_xuat_hoa_don_bat_hop_phap\"><\/span><b>X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m h\u00e0nh vi nghi\u00eam tr\u1ecdng nh\u1ea5t v\u00e0 c\u00f3 th\u1ec3 kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh dao \u0111\u1ed9ng t\u1eeb 20.000.000 \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng khi kh\u00f4ng c\u00f3 giao d\u1ecbch mua b\u00e1n th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh ho\u1eb7c b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u00e0nh vi l\u00e0m th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u1edbn ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_mien_xu_phat_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m x\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 nh\u01b0 vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, l\u1ed7i kh\u00e1ch quan, s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m r\u1ea5t quan tr\u1ecdng b\u1edfi nhi\u1ec1u doanh nghi\u1ec7p th\u1ef1c t\u1ebf \u0111\u00e3 tr\u00e1nh \u0111\u01b0\u1ee3c m\u1ee9c ph\u1ea1t cao nh\u1edd x\u1eed l\u00fd s\u1edbm ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_buoc_xu_ly_khi_phat_hien_vi_pham_hoa_don\"><\/span><b>C\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n vi ph\u1ea1m h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ngay quy tr\u00ecnh sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; Ki\u1ec3m tra v\u00e0 khoanh v\u00f9ng h\u00f3a \u0111\u01a1n sai: R\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n li\u00ean quan, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c l\u1ed7i thu\u1ed9c nh\u00f3m n\u00e0o: sai th\u1eddi \u0111i\u1ec3m, sai n\u1ed9i dung, sai thu\u1ebf su\u1ea5t hay h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; \u0110i\u1ec1u ch\u1ec9nh \u0111\u00fang quy \u0111\u1ecbnh: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf, G\u1eedi m\u1eabu 04\/SS-H\u0110\u0110T v\u00e0 Th\u00f4ng b\u00e1o cho kh\u00e1ch h\u00e0ng v\u00e0 l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; K\u00ea khai v\u00e0 n\u1ed9p b\u1ed5 sung: N\u1ebfu ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, c\u1ea7n n\u1ed9p ngay s\u1ed1 ti\u1ec1n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m m\u1ee9c ph\u1ea1t m\u00e0 c\u00f2n duy tr\u00ec l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 thu\u1ebf t\u1ed1t cho doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n, k\u00ea khai v\u00e0 x\u1eed l\u00fd sai s\u00f3t, vi\u1ec7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-ke-toan\/\">\u043d\u0430\u043d\u044f\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n. Ho\u1eb7c c\u00e2n nh\u1eafc l\u1ef1a ch\u1ecdn <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-tron-goi\/\">\u043f\u043e\u043b\u043d\u043e\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u0169ng l\u00e0 gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p \u0111\u1ec3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111ang ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nghi\u00eam ng\u1eb7t, \u0111\u1eb7c bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c h\u00e0nh vi \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf thanh tra m\u1edbi x\u1eed l\u00fd m\u00e0 c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n ngay t\u1eeb \u0111\u1ea7u, th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t d\u1eef li\u1ec7u v\u00e0 kh\u1eafc ph\u1ee5c sai s\u00f3t k\u1ecbp th\u1eddi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh, n\u1eafm r\u00f5 t\u1eebng m\u1ee9c ph\u1ea1t v\u00e0 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd s\u1edbm s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro, tr\u00e1nh t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh v\u00e0 b\u1ea3o v\u1ec7 uy t\u00edn trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c xin vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\">\u043a\u043e\u043d\u0442\u0430\u043a\u0442<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN &#8211; Master Accountant Network qua:<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/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\">  \u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u0434\u043b\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 <\/span><\/a><\/div>\n<p>&nbsp;<\/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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0410\u0434\u0440\u0435\u0441: \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\u043d <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 \u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network, \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 CPA \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u0441\u0444\u0435\u0440\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>X\u1eed ph\u1ea1t vi ph\u1ea1m xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 n\u1ed9i dung m\u1ecdi doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 trong b\u1ed1i c\u1ea3nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u01a1n t\u1eeb n\u0103m 2026. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, th\u00f4ng tin ng\u01b0\u1eddi mua, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8177,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=8176"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8176\/revisions"}],"predecessor-version":[{"id":8182,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8176\/revisions\/8182"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8177"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8176"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}