{"id":10436,"date":"2026-10-15T15:44:17","date_gmt":"2026-10-15T08:44:17","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10436"},"modified":"2026-10-15T15:44:17","modified_gmt":"2026-10-15T08:44:17","slug":"cong-van-8289-tni-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 8289\/TNI-QLDN1: X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ghi nh\u1eadn doanh thu v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. Vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 kh\u00f4ng ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 s\u00e1ch ho\u1eb7c ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/cong-van-8289-tni-qldn1-huong-dan-ty-gia-xuat-hoa-don-chi-tiet-the-nao-53522.html\" target=\"_blank\" rel=\"noopener\"><b><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 8289\/TNI-QLDN1 n\u0103m 2026<\/span><\/b><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Thu\u1ebf t\u1ec9nh T\u00e2y Ninh h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, trong \u0111\u00f3 l\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua. N\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan \u0111\u1ebfn <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-6810-ct-qlnt\/\">C\u00f4ng v\u0103n 6810\/CT-QLNT<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> n\u0103m 2026 v\u00e0 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch c\u0103n c\u1ee9 ph\u00e1p l\u00fd, nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 v\u00e0 nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/cong-van-8289-tni-qldn1\/#Cong_van_8289TNI-QLDN1_huong_dan_van_de_gi\" >C\u00f4ng v\u0103n 8289\/TNI-QLDN1 h\u01b0\u1edbng d\u1eabn v\u1ea5n \u0111\u1ec1 g\u00ec?<\/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\/zh\/cong-van-8289-tni-qldn1\/#Can_cu_phap_ly_ve_ty_gia_ngoai_te_khi_lap_hoa_don_dien_tu\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/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\/zh\/cong-van-8289-tni-qldn1\/#Quy_dinh_ve_dong_tien_va_ty_gia_tren_hoa_don_dien_tu\" >Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/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\/zh\/cong-van-8289-tni-qldn1\/#Trach_nhiem_lap_hoa_don_dien_tu_theo_Luat_Quan_ly_thue_2025\" >Tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/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\/zh\/cong-van-8289-tni-qldn1\/#Quy_dinh_ve_ty_gia_hoi_doai_theo_Thong_tu_992025TT-BTC\" >Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Cong_van_8289TNI-QLDN1_Xac_dinh_ty_gia_khi_lap_hoa_don_xuat_khau_nhu_the_nao\" >C\u00f4ng v\u0103n 8289\/TNI-QLDN1: X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 khi l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u nh\u01b0 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-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Truong_hop_hop_dong_khong_quy_dinh_ty_gia_hoi_doai_cu_the\" >Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee5 th\u1ec3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Truong_hop_doanh_nghiep_nhan_truoc_tien_cua_nguoi_mua\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Truong_hop_khong_nhan_truoc_tien_cua_nguoi_mua\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Phan_biet_ty_gia_tren_hoa_don_dien_tu_va_ty_gia_ghi_nhan_doanh_thu\" >Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Nhung_sai_sot_thuong_gap_khi_ap_dung_Cong_van_8289TNI-QLDN1\" >Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 8289\/TNI-QLDN1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Su_dung_ty_gia_tai_ngay_ghi_nhan_doanh_thu_cho_toan_bo_khoan_tien_nhan_truoc\" >S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y ghi nh\u1eadn doanh thu cho to\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc<\/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\/zh\/cong-van-8289-tni-qldn1\/#Dong_nhat_ty_gia_ghi_so_voi_ty_gia_the_hien_tren_hoa_don\" >\u0110\u1ed3ng nh\u1ea5t t\u1ef7 gi\u00e1 ghi s\u1ed5 v\u1edbi t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Khong_luu_lai_can_cu_xac_dinh_ty_gia\" >Kh\u00f4ng l\u01b0u l\u1ea1i c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Ap_dung_ty_gia_xap_xi_nhung_khong_kiem_tra_dieu_kien\" >\u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 nh\u01b0ng kh\u00f4ng ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Doanh_nghiep_xuat_khau_can_luu_y_gi_ve_hoa_don_va_chung_tu\" >Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n l\u01b0u \u00fd g\u00ec v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_8289TNI-QLDN1\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 8289\/TNI-QLDN1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Doanh_nghiep_nhan_truoc_tien_xuat_khau_ap_dung_ty_gia_nao_de_ghi_nhan_doanh_thu\" >Doanh nghi\u1ec7p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 n\u00e0o \u0111\u1ec3 ghi nh\u1eadn doanh thu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Co_the_dung_ty_gia_ghi_so_de_the_hien_tren_hoa_don_dien_tu_khong\" >C\u00f3 th\u1ec3 d\u00f9ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Khi_hop_dong_xuat_khau_khong_quy_dinh_ty_gia_doanh_nghiep_can_cu_vao_dau\" >Khi h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 gi\u00e1, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o \u0111\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-8289-tni-qldn1\/#Doanh_nghiep_can_luu_ho_so_gi_de_chung_minh_ty_gia_da_ap_dung\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh t\u1ef7 gi\u00e1 \u0111\u00e3 \u00e1p d\u1ee5ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_8289TNI-QLDN1_huong_dan_van_de_gi\"><\/span><b>C\u00f4ng v\u0103n 8289\/TNI-QLDN1 h\u01b0\u1edbng d\u1eabn v\u1ea5n \u0111\u1ec1 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8289\/TNI-QLDN1 n\u0103m 2026 h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. Tr\u1ecdng t\u00e2m c\u1ee7a n\u1ed9i dung h\u01b0\u1edbng d\u1eabn l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c n\u00eau trong c\u00f4ng v\u0103n, Thu\u1ebf t\u1ec9nh T\u00e2y Ninh d\u1eabn chi\u1ebfu \u0111\u1ebfn C\u00f4ng v\u0103n 6810\/CT-QLNT n\u0103m 2026 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n. \u0110\u1ed3ng th\u1eddi, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc theo kho\u1ea3n 1.4.2 T\u00e0i kho\u1ea3n 413, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang h\u01b0\u1edbng d\u1eabn n\u00e0y, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t ba v\u1ea5n \u0111\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu trong k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng cho kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua, \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung tr\u00ean c\u00f3 li\u00ean quan nh\u01b0ng kh\u00f4ng n\u00ean m\u1eb7c nhi\u00ean \u0111\u1ed3ng nh\u1ea5t. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh<\/span><span style=\"font-weight: 400;\">i\u1ec7p v\u1ee5, \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_ty_gia_ngoai_te_khi_lap_hoa_don_dien_tu\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10438\" aria-describedby=\"caption-attachment-10438\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10438\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-va-can-cu-phap-ly-ve-ty-gia-ngoai-te-khi-lap-hoa-don-dien-tu.jpg\" alt=\"C\u00f4ng v\u0103n 8289\/TNI-QLDN1 v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-va-can-cu-phap-ly-ve-ty-gia-ngoai-te-khi-lap-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-va-can-cu-phap-ly-ve-ty-gia-ngoai-te-khi-lap-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-va-can-cu-phap-ly-ve-ty-gia-ngoai-te-khi-lap-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-va-can-cu-phap-ly-ve-ty-gia-ngoai-te-khi-lap-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-va-can-cu-phap-ly-ve-ty-gia-ngoai-te-khi-lap-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10438\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 8289\/TNI-QLDN1 v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 8289\/TNI-QLDN1 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t trong m\u1ed1i li\u00ean h\u1ec7 v\u1edbi quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 k\u1ebf to\u00e1n ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_dong_tien_va_ty_gia_tren_hoa_don_dien_tu\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo ti\u1ebft c.1 \u0111i\u1ec3m c M\u1ee5c 8 Ph\u1ee5 l\u1ee5c N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n k\u00e8m theo <\/span><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\">\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i th\u00ec \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi t\u00ean ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u0111\u1eb7t ra hai y\u00eau c\u1ea7u ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n c\u00e1c kho\u1ea3n ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam tr\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111\u1ed3ng ti\u1ec1n giao d\u1ecbch, c\u00e1c ch\u1ec9 ti\u00eau ti\u1ec1n t\u1ec7 ph\u1ea3i th\u1ec3 hi\u1ec7n v\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_lap_hoa_don_dien_tu_theo_Luat_Quan_ly_thue_2025\"><\/span><b>Tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 s\u1ed1 108\/2025\/QH15 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, b\u1ea3o \u0111\u1ea3m 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 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, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n b\u1ea3o \u0111\u1ea3m h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang quy \u0111\u1ecbnh, th\u00f4ng tin ph\u1ea3n \u00e1nh trung th\u1ef1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 ngo\u1ea1i t\u1ec7, t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_ty_gia_hoi_doai_theo_Thong_tu_992025TT-BTC\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p quy \u0111\u1ecbnh nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo m\u1ee5c 1.2 T\u00e0i kho\u1ea3n 413, doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 th\u1ed1ng nh\u1ea5t l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n. Vi\u1ec7c quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 ghi s\u1ed5 t\u00f9y theo n\u1ed9i dung v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, bao g\u1ed3m k\u00ea khai, quy\u1ebft to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo m\u1ee5c 1.2.1 T\u00e0i kho\u1ea3n 413, t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i ng\u00e0y giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i b\u1ea3o \u0111\u1ea3m ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i ng\u00e0y giao d\u1ecbch. Vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo m\u1ee5c 1.4.2 T\u00e0i kho\u1ea3n 413, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee5 th\u1ec3, doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo kho\u1ea3n 1.2.1 \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh doanh thu, thu nh\u1eadp kh\u00e1c, tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c thu nh\u1eadp c\u00f3 li\u00ean quan \u0111\u1ebfn doanh thu nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c giao d\u1ecbch nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua th\u00ec doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua, kh\u00f4ng \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 k\u1ebf to\u00e1n quan tr\u1ecdng \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 8289\/TNI-QLDN1 d\u1eabn chi\u1ebfu khi h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_8289TNI-QLDN1_Xac_dinh_ty_gia_khi_lap_hoa_don_xuat_khau_nhu_the_nao\"><\/span><b>C\u00f4ng v\u0103n 8289\/TNI-QLDN1: X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 khi l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10437\" aria-describedby=\"caption-attachment-10437\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10437\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-xac-dinh-ty-gia-khi-lap-hoa-don-xuat-khau-nhu-the-nao.jpg\" alt=\"C\u00f4ng v\u0103n 8289\/TNI-QLDN1 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 khi l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-xac-dinh-ty-gia-khi-lap-hoa-don-xuat-khau-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-xac-dinh-ty-gia-khi-lap-hoa-don-xuat-khau-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-xac-dinh-ty-gia-khi-lap-hoa-don-xuat-khau-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-xac-dinh-ty-gia-khi-lap-hoa-don-xuat-khau-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-8289_TNI-QLDN1-xac-dinh-ty-gia-khi-lap-hoa-don-xuat-khau-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10437\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 8289\/TNI-QLDN1 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 khi l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 8289\/TNI-QLDN1 n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_hop_dong_khong_quy_dinh_ty_gia_hoi_doai_cu_the\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee5 th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee5 th\u1ec3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i kho\u1ea3n 1.2.1 v\u00e0 m\u1ee5c 1.4.2 T\u00e0i kho\u1ea3n 413, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ed1i v\u1edbi vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng quy \u0111\u1ecbnh v\u1ec1 l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 trong k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00f9y \u00fd s\u1eed d\u1ee5ng b\u1ea5t k\u1ef3 t\u1ef7 gi\u00e1 n\u00e0o tr\u00ean h\u00f3a \u0111\u01a1n. T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean l\u01b0u l\u1ea1i c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1, th\u00f4ng tin t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_nhan_truoc_tien_cua_nguoi_mua\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 8289\/TNI-QLDN1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc theo kho\u1ea3n 1.4.2 T\u00e0i kho\u1ea3n 413, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y n\u00eau r\u00f5 doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc, kh\u00f4ng \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f8b\u5982\uff1a<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A xu\u1ea5t kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 100.000 USD. Theo th\u1ecfa thu\u1eadn, ng\u01b0\u1eddi mua thanh to\u00e1n tr\u01b0\u1edbc 30.000 USD v\u00e0 thanh to\u00e1n ph\u1ea7n c\u00f2n l\u1ea1i sau khi giao h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed c\u00e1c t\u1ef7 gi\u00e1 d\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh \u00e1p d\u1ee5ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6570\u91cf<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 gi\u00e1 gi\u1ea3 \u0111\u1ecbnh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.000 VND\/USD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n ti\u1ec1n c\u00f2n l\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">70.000 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.200 VND\/USD<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi 30.000 USD nh\u1eadn tr\u01b0\u1edbc, doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc khi ghi nh\u1eadn doanh thu theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u00eau tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb quy \u0111\u1ed5i c\u1ee7a ph\u1ea7n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc theo t\u1ef7 gi\u00e1 gi\u1ea3 \u0111\u1ecbnh l\u00e0:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb quy \u0111\u1ed5i c\u1ee7a ph\u1ea7n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc = 30.000 x 25.000 = 750.000.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n c\u00f3 li\u00ean quan. Kh\u00f4ng m\u1eb7c nhi\u00ean \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> V\u00ed d\u1ee5 tr\u00ean nh\u1eb1m minh h\u1ecda nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu trong k\u1ebf to\u00e1n. T\u1ef7 gi\u00e1 s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_nhan_truoc_tien_cua_nguoi_mua\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua, c\u1ea7n x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 v\u00e0 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, khi h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee5 th\u1ec3, doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n. \u0110\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng m\u1ed9t t\u1ef7 gi\u00e1 c\u1ed1 \u0111\u1ecbnh cho m\u1ecdi giao d\u1ecbch xu\u1ea5t kh\u1ea9u n\u1ebfu ch\u01b0a ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng, nhi\u1ec1u lo\u1ea1i ngo\u1ea1i t\u1ec7 ho\u1eb7c nhi\u1ec1u th\u1eddi \u0111i\u1ec3m thanh to\u00e1n kh\u00e1c nhau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_ty_gia_tren_hoa_don_dien_tu_va_ty_gia_ghi_nhan_doanh_thu\"><\/span><b>Ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 khi nghi\u00ean c\u1ee9u C\u00f4ng v\u0103n 8289\/TNI-QLDN1 l\u00e0 s\u1ef1 kh\u00e1c nhau gi\u1eefa vi\u1ec7c th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 vi\u1ec7c quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 \u0111\u1ec3 ghi nh\u1eadn doanh thu trong k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00e2n bi\u1ebft t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu.<\/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 ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u00e1p d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ngo\u1ea1i t\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u76ee\u7684<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n th\u00f4ng tin ti\u1ec1n t\u1ec7 v\u00e0 t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ed5i v\u00e0 ghi nh\u1eadn nghi\u1ec7p v\u1ee5 kinh t\u1ebf v\u00e0o s\u1ed5 k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 c\u1ea7n \u0111\u1ed1i chi\u1ebfu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, h\u1ed3 s\u01a1 giao d\u1ecbch v\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb nh\u1eadn ti\u1ec1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 ch\u00ednh s\u00e1ch t\u1ef7 gi\u00e1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean gi\u00fap ph\u00e2n bi\u1ec7t m\u1ee5c \u0111\u00edch c\u1ee7a t\u1eebng lo\u1ea1i t\u1ef7 gi\u00e1, kh\u00f4ng thay th\u1ebf vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt cho t\u1eebng giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ty-gia-xuat-hoa-don-hang-hoa-dich-vu\/\"> t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh v\u00e0 th\u1ec3 hi\u1ec7n t\u1ef7 gi\u00e1 trong c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_ap_dung_Cong_van_8289TNI-QLDN1\"><\/span><b>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 8289\/TNI-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p c\u1ea7n h\u1ea1n ch\u1ebf c\u00e1c sai s\u00f3t sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_ty_gia_tai_ngay_ghi_nhan_doanh_thu_cho_toan_bo_khoan_tien_nhan_truoc\"><\/span><b>S\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y ghi nh\u1eadn doanh thu cho to\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 sai s\u00f3t c\u00f3 th\u1ec3 x\u1ea3y ra khi k\u1ebf to\u00e1n ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o ng\u00e0y giao h\u00e0ng ho\u1eb7c ng\u00e0y ghi nh\u1eadn doanh thu m\u00e0 kh\u00f4ng theo d\u00f5i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo m\u1ee5c 1.4.2 T\u00e0i kho\u1ea3n 413, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ri\u00eang t\u1eebng kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc v\u00e0 b\u1ea3o \u0111\u1ea3m c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dong_nhat_ty_gia_ghi_so_voi_ty_gia_the_hien_tren_hoa_don\"><\/span><b>\u0110\u1ed3ng nh\u1ea5t t\u1ef7 gi\u00e1 ghi s\u1ed5 v\u1edbi t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 ph\u1ee5c v\u1ee5 ghi nh\u1eadn doanh thu v\u00e0 t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 li\u00ean quan nh\u01b0ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi c\u00e1c quy \u0111\u1ecbnh c\u00f3 m\u1ee5c \u0111\u00edch kh\u00e1c nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng n\u00ean m\u1eb7c nhi\u00ean cho r\u1eb1ng t\u1ef7 gi\u00e1 \u0111\u00e3 s\u1eed d\u1ee5ng trong b\u00fat to\u00e1n k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1n tr\u1ef1c ti\u1ebfp l\u00ean h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng c\u1ea7n ki\u1ec3m tra c\u0103n c\u1ee9 ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_luu_lai_can_cu_xac_dinh_ty_gia\"><\/span><b>Kh\u00f4ng l\u01b0u l\u1ea1i c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng l\u01b0u th\u00f4ng tin t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng, ng\u00e0y nh\u1eadn ti\u1ec1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n ho\u1eb7c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng, vi\u1ec7c gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u00ean \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo t\u1eebng h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng v\u00e0 ph\u1ee5 l\u1ee5c, ch\u1ee9ng t\u1eeb nh\u1eadn ti\u1ec1n, h\u1ed3 s\u01a1 giao h\u00e0ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_ty_gia_xap_xi_nhung_khong_kiem_tra_dieu_kien\"><\/span><b>\u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 nh\u01b0ng kh\u00f4ng ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo m\u1ee5c 1.2.1 T\u00e0i kho\u1ea3n 413, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i b\u1ea3o \u0111\u1ea3m ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i ng\u00e0y giao d\u1ecbch v\u00e0 kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_xuat_khau_can_luu_y_gi_ve_hoa_don_va_chung_tu\"><\/span><b>Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n l\u01b0u \u00fd g\u00ec v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i v\u1ea5n \u0111\u1ec1 t\u1ef7 gi\u00e1, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c y\u00eau c\u1ea7u li\u00ean quan \u0111\u1ebfn giao d\u1ecbch xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o C\u00f4ng v\u0103n 8289\/TNI-QLDN1 \u0111\u1ec3 k\u1ebft lu\u1eadn v\u1ec1 to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n, thu\u1ebf v\u00e0 k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng thu ti\u1ec1n, h\u00e0ng m\u1eabu ho\u1eb7c h\u00e0ng bi\u1ebfu t\u1eb7ng, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng. C\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c n\u1ed9i dung li\u00ean quan t\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-doi-voi-hang-mau\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu<\/span><\/strong><\/span><\/a><strong><span style=\"color: #0000ff;\">.<\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-doi-voi-hang-mau-xuat-khau-khong-thu-tien\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u4e3a\u514d\u8d39\u51fa\u53e3\u6837\u54c1\u5f00\u5177\u53d1\u7968\u3002<\/span><\/strong><\/span><\/a><strong><span style=\"color: #0000ff;\">.<\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch ngo\u1ea1i t\u1ec7, nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u ho\u1eb7c ph\u00e1t sinh kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c thi\u1ebft l\u1eadp quy tr\u00ecnh k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t s\u1ebd gi\u00fap gi\u1ea3m nguy c\u01a1 sai s\u00f3t v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n, ghi nh\u1eadn doanh thu v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch ngo\u1ea1i t\u1ec7, c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u1ed5 ch\u1ee9c v\u00e0 ki\u1ec3m tra nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 8289\/TNI-QLDN1 n\u0103m 2026 nh\u1ea5n m\u1ea1nh vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua. Theo h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu, doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc theo m\u1ee5c 1.4.2 T\u00e0i kho\u1ea3n 413, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n v\u1edbi t\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu trong k\u1ebf to\u00e1n, ki\u1ec3m tra \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 l\u01b0u \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh gi\u00fap b\u1ea3o \u0111\u1ea3m t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa h\u00f3a \u0111\u01a1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf trong ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_8289TNI-QLDN1\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 8289\/TNI-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nhan_truoc_tien_xuat_khau_ap_dung_ty_gia_nao_de_ghi_nhan_doanh_thu\"><\/span><b>Doanh nghi\u1ec7p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 n\u00e0o \u0111\u1ec3 ghi nh\u1eadn doanh thu?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo m\u1ee5c 1.4.2 T\u00e0i kho\u1ea3n 413, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc, kh\u00f4ng \u00e1p d\u1ee5ng theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_the_dung_ty_gia_ghi_so_de_the_hien_tren_hoa_don_dien_tu_khong\"><\/span><b>C\u00f3 th\u1ec3 d\u00f9ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng n\u00ean m\u1eb7c nhi\u00ean s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n. T\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan; t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho nghi\u1ec7p v\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_hop_dong_xuat_khau_khong_quy_dinh_ty_gia_doanh_nghiep_can_cu_vao_dau\"><\/span><b>Khi h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 gi\u00e1, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n, doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo m\u1ee5c 1.2.1 v\u00e0 m\u1ee5c 1.4.2 T\u00e0i kho\u1ea3n 413, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_ho_so_gi_de_chung_minh_ty_gia_da_ap_dung\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh t\u1ef7 gi\u00e1 \u0111\u00e3 \u00e1p d\u1ee5ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean l\u01b0u h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb nh\u1eadn ti\u1ec1n, th\u00f4ng tin t\u1ef7 gi\u00e1 ng\u00e2n h\u00e0ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan. H\u1ed3 s\u01a1 c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1, th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n v\u00e0 c\u00e1ch x\u1eed l\u00fd kho\u1ea3n doanh thu t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ghi nh\u1eadn doanh thu v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. Vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 kh\u00f4ng ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10439,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=10436"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10436\/revisions"}],"predecessor-version":[{"id":10440,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10436\/revisions\/10440"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10439"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}