{"id":7368,"date":"2026-01-25T21:29:49","date_gmt":"2026-01-26T04:29:49","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7368"},"modified":"2026-01-25T21:29:49","modified_gmt":"2026-01-26T04:29:49","slug":"thue-suat-gtgt-hoa-don-hoan-tra-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/","title":{"rendered":"2026 \u5e74\u9000\u8d27\u53d1\u7968\u2014\u2014\u5e94\u8be5\u4f7f\u7528\u54ea\u79cd\u7a0e\u7387\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7531\u4e8e\u589e\u503c\u7a0e\u653f\u7b56\u57282025\u5e74\u81f32026\u5e74\u95f4\u53d1\u751f\u91cd\u5927\u53d8\u5316\uff0c\u9000\u8d27\u53d1\u7968\u7684\u5904\u7406\u6b63\u6210\u4e3a\u4f1a\u8ba1\u754c\u9762\u4e34\u7684\u4e00\u5927\u96be\u9898\u3002\u7a0e\u7387\u5e94\u7528\u4e0d\u5f53\u4e0d\u4ec5\u4f1a\u5bfc\u81f4\u4f1a\u8ba1\u8bb0\u5f55\u51fa\u73b0\u5dee\u5f02\uff0c\u8fd8\u53ef\u80fd\u56e0\u53d1\u7968\u8fdd\u89c4\u800c\u9762\u4e34\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u9610\u660e\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7b2c 204\/2025\/QH15 \u53f7\u51b3\u8bae\u4e2d\u7684\u6700\u65b0\u89c4\u5b9a\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u5728 2026 \u5e74\u6b63\u786e\u5b9e\u65bd\u8be5\u7a0b\u5e8f\u3002<\/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 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>\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Quy_dinh_moi_Tra_hang_nam_2026_ghi_theo_thue_suat_nao\" >\u65b0\u89c4\uff1a2026 \u5e74\u7684\u7eb3\u7a0e\u7533\u62a5\u5e94\u9002\u7528\u4f55\u79cd\u7a0e\u7387\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Tai_sao_lai_quy_dinh_nhu_vay\" >\u8fd9\u9879\u89c4\u5b9a\u4e3a\u4f55\u5b58\u5728\uff1f<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Vi_du_minh_hoa_thuc_te\" >\u5b9e\u9645\u6848\u4f8b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Quy_trinh_xu_ly_hoa_don_hoan_tra_hang_chuan_nam_2026\" >2026 \u5e74\u6807\u51c6\u9000\u8d27\u53d1\u7968\u5904\u7406\u6d41\u7a0b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Buoc_1_%E2%80%93_Doi_soat_va_xac_minh_hoa_don_goc\" >\u7b2c\u4e00\u6b65\u2014\u2014\u6838\u5bf9\u5e76\u786e\u8ba4\u539f\u59cb\u53d1\u7968<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Buoc_2_%E2%80%93_Lap_van_ban_thoa_thuan_tra_hang_Bien_ban_tra_hang\" >\u6b65\u9aa4\u4e8c\u2014\u2014\u51c6\u5907\u9000\u8d27\u534f\u8bae\uff08\u9000\u8d27\u6536\u636e\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Buoc_3_%E2%80%93_Thuc_hien_xuat_hoa_don_tren_phan_mem\" >\u6b65\u9aa4 3 \u2013 \u4f7f\u7528\u8f6f\u4ef6\u751f\u6210\u53d1\u7968\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#Cac_sai_sot_va_rui_ro_phap_ly_can_tranh\" >\u9700\u8981\u907f\u514d\u7684\u9519\u8bef\u548c\u6cd5\u5f8b\u98ce\u9669\u3002<\/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\/thue-suat-gtgt-hoa-don-hoan-tra-2026\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_trong_tam\"><\/span><b>\u5173\u952e\u6cd5\u5f8b\u4f9d\u636e<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fdb\u51652026\u5e74\uff0c\u589e\u503c\u7a0e\u548c\u53d1\u7968\u7684\u76f8\u5173\u89c4\u5b9a\u5c06\u57fa\u4e8e\u4e24\u4efd\u5173\u952e\u7684\u6cd5\u5f8b\u6587\u4ef6\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_quyet_so_2042025QH15\"><\/span><b>\u7b2c204\/2025\/QH15\u53f7\u51b3\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c204\/2025\/QH15\u53f7\u51b3\u8bae\u81ea2025\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u81f32026\u5e7412\u670831\u65e5\u6b62\u3002\u8be5\u51b3\u8bae\u660e\u786e\u4e86\u5176\u5177\u4f53\u9002\u7528\u8303\u56f4\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">\u5c06\u589e\u503c\u7a0e\u7a0e\u7387\u964d\u4f4e 2%\uff0c\u9002\u7528\u4e8e\u4ee5\u4e0b\u89c4\u5b9a\u7684\u5546\u54c1\u548c\u670d\u52a1\u7c7b\u522b\uff1a<\/span><span style=\"font-weight: 400;\"> \u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c48\/2024\/QH15\u53f7\uff08\u53c8\u79f08%\uff09\u7b2c9\u6761\u7b2c3\u6b3e\u89c4\u5b9a\uff0c\u9664\u4ee5\u4e0b\u7279\u5b9a\u7c7b\u522b\u7684\u5546\u54c1\u548c\u670d\u52a1\u5916\uff0c\u589e\u503c\u7a0e\u4e0d\u9002\u7528\uff1a\u7535\u4fe1\u3001\u91d1\u878d\u6d3b\u52a8\u3001\u94f6\u884c\u3001\u8bc1\u5238\u3001\u4fdd\u9669\u3001\u623f\u5730\u4ea7\u4e1a\u52a1\u3001\u91d1\u5c5e\u5236\u54c1\u3001\u77ff\u4ea7\u54c1\uff08\u7164\u70ad\u9664\u5916\uff09\u4ee5\u53ca\u9700\u7f34\u7eb3\u7279\u522b\u6d88\u8d39\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1\uff08\u6c7d\u6cb9\u9664\u5916\uff09\u3002<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u672c\u6587\u4ef6\u662f\u652f\u6301\u7ecf\u6d4e\u653f\u7b56\u7684\u5ef6\u7eed\uff0c\u5141\u8bb8\u5728 2026 \u5e74\u5c06\u67d0\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u7684\u589e\u503c\u7a0e\u4ece 10% \u8fdb\u4e00\u6b65\u964d\u4f4e\u5230 8%\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_702025ND-CP\"><\/span><b>\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5bf9\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\u7b2c1\u6b3e\u7684\u4fee\u8ba2\u548c\u8865\u5145\u3002\u8be5\u6cd5\u4ee4\u7684\u65b0\u5185\u5bb9\u6700\u7ec8\u89e3\u51b3\u4e86\u5173\u4e8e\u9000\u8d27\u7a0e\u7387\u9002\u7528\u95ee\u9898\u7684\u4e89\u8bae\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u9500\u552e\u5546\u54c1\u6216\u63d0\u4f9b\u670d\u52a1\u65f6\uff0c\u5356\u65b9\u5fc5\u987b\u5411\u4e70\u65b9\u5f00\u5177\u53d1\u7968\uff08\u5305\u62ec\u7528\u4e8e\u4fc3\u9500\u3001\u5e7f\u544a\u3001\u6837\u54c1\u7684\u5546\u54c1\u548c\u670d\u52a1\uff1b\u7528\u4e8e\u8d60\u9001\u3001\u4ea4\u6362\u3001\u652f\u4ed8\u5458\u5de5\u5de5\u8d44\u4ee5\u53ca\u5185\u90e8\u6d88\u8d39\u7684\u5546\u54c1\u548c\u670d\u52a1\uff08\u7528\u4e8e\u7ee7\u7eed\u751f\u4ea7\u8fc7\u7a0b\u7684\u5185\u90e8\u6d41\u901a\u7684\u5546\u54c1\u9664\u5916\uff09\uff1b\u4ee5\u8d37\u6b3e\u3001\u501f\u6b3e\u6216\u9000\u8d27\u5f62\u5f0f\u51fa\u53e3\u7684\u5546\u54c1\u548c\u670d\u52a1\uff09\uff0c\u4ee5\u53ca\u6309\u7167\u672c\u6cd5\u4ee4\u7b2c\u5341\u4e5d\u6761\u89c4\u5b9a\u5f00\u5177\u53d1\u7968\u7684\u60c5\u51b5\u3002\u53d1\u7968\u5fc5\u987b\u5305\u542b\u672c\u6cd5\u4ee4\u7b2c\u5341\u6761\u89c4\u5b9a\u7684\u6240\u6709\u4fe1\u606f\u3002\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u65f6\uff0c\u5fc5\u987b\u9075\u5faa\u672c\u6cd5\u4ee4\u7b2c\u5341\u4e8c\u6761\u89c4\u5b9a\u7684\u7a0e\u52a1\u673a\u5173\u6807\u51c6\u6570\u636e\u683c\u5f0f\u3002\u201d<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u89c4\u8303\u7a0e\u7387\u7684\u6587\u4ef6\uff08\u7b2c 204 \u53f7\u51b3\u8bae\uff09\u548c\u89c4\u8303\u53d1\u7968\u5f00\u5177\u65b9\u6cd5\u7684\u6587\u4ef6\uff08\u7b2c 70 \u53f7\u6cd5\u4ee4\uff09\u5171\u540c\u6784\u6210\u4e86\u4e00\u4e2a\u5b8c\u6574\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u4f1a\u8ba1\u5e08\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u8be5\u6846\u67b6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_Tra_hang_nam_2026_ghi_theo_thue_suat_nao\"><\/span><b>\u65b0\u89c4\uff1a2026 \u5e74\u7684\u7eb3\u7a0e\u7533\u62a5\u5e94\u9002\u7528\u4f55\u79cd\u7a0e\u7387\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6700\u5e38\u89c1\u7684\u95ee\u9898\u662f\uff1a\u5982\u679c\u5546\u54c1\u662f\u5728\u7a0e\u7387\u4e3a 10% \u65f6\u8d2d\u4e70\u7684\uff0c\u4f46\u5728\u7a0e\u7387\u964d\u81f3 8% \u65f6\u9000\u8d27\uff08\u53cd\u4e4b\u4ea6\u7136\uff09\uff0c\u5e94\u8be5\u5982\u4f55\u8bb0\u5f55\u53d1\u7968\uff1f<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 1 \u6761\u7b2c 3 \u6b3e a \u9879\uff0c\u9ec4\u91d1\u6cd5\u5219\u786e\u7acb\u5982\u4e0b\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c\u5982\u679c\u8d2d\u4e70\u7684\u5546\u54c1\u56e0\u89c4\u683c\u6216\u8d28\u91cf\u4e0d\u7b26\u800c\u88ab\u5168\u90e8\u6216\u90e8\u5206\u9000\u56de\uff0c\u5356\u65b9\u5e94\u5f00\u5177\u9000\u8d27\u53d1\u7968\u2026\u2026\u9000\u8d27\u53d1\u7968\u4e0a\u7684\u7a0e\u7387\u5fc5\u987b\u6309\u7167\u5f00\u5177\u53d1\u7968\u65f6\uff08\u5373\u8d2d\u4e70\u5546\u54c1\u65f6\uff09\u751f\u6548\u7684\u7a0e\u7387\u8bb0\u5f55\u3002\u201d<\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_lai_quy_dinh_nhu_vay\"><\/span><b>\u8fd9\u9879\u89c4\u5b9a\u4e3a\u4f55\u5b58\u5728\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ece\u7ecf\u6d4e\u89d2\u5ea6\u6765\u770b\uff0c\u9000\u8d27\u662f\u539f\u59cb\u8d2d\u4e70\u4ea4\u6613\u7684\u201c\u9006\u5411\u201d\u4ea4\u6613\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u79f0\u6027\uff1a\u8d2d\u4e70\u5546\u54c1\u65f6\uff0c\u4e70\u65b9\u7533\u62a5\u4e86\u8fdb\u9879\u7a0e\u62b5\u6263\uff08\u4f8b\u5982\uff0c10%\uff09\u3002\u9000\u8d27\u65f6\uff0c\u76ee\u6807\u662f\u5c06\u62b5\u6263\u7684\u7a0e\u6b3e\u5168\u989d\u9000\u8fd8\u7ed9\u56fd\u5bb6\u8d22\u653f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u907f\u514d\u725f\u53d6\u66b4\u5229\uff1a\u5982\u679c\u5141\u8bb8\u6309\u7167\u73b0\u884c\u7a0e\u7387\uff08\u4f8b\u5982\uff0c\u5f53\u7a0e\u7387\u4e0b\u964d\u65f6\uff0c\u6309 8% \u7a0e\u7387\uff09\u8fdb\u884c\u8bb0\u5f55\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\u4ece 2% \u7a0e\u7387\u7684\u5dee\u5f02\u4e2d\u4e0d\u516c\u5e73\u5730\u83b7\u5229\uff0c\u9020\u6210\u9884\u7b97\u635f\u5931\u6216\u626d\u66f2\u9000\u7a0e\u4ea4\u6613\u7684\u6027\u8d28\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_thuc_te\"><\/span><b>\u5b9e\u9645\u6848\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u597d\u5730\u7406\u89e3\u8fd9\u4e00\u70b9\uff0c\u8ba9\u6211\u4eec\u8003\u8651\u4e00\u4e0b\u7b2c 204\/2025\/QH15 \u53f7\u51b3\u8bae\u5728\u73b0\u5b9e\u4e16\u754c\u4e2d\u7684\u4e00\u4e2a\u5e94\u7528\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5047\u8bbe\u51fa\u73b0\u4ee5\u4e0b\u60c5\u51b5\uff1a2025 \u5e74 11 \u6708\uff0cX \u516c\u53f8\uff08\u5356\u65b9\uff09\u5411 Y \u516c\u53f8\uff08\u4e70\u65b9\uff09\u5f00\u5177\u4e86\u4e00\u7b14\u7535\u5b50\u5143\u4ef6\u8d27\u7269\u7684\u53d1\u7968\uff0c\u4ef7\u503c 5 \u4ebf\u8d8a\u5357\u76fe\uff0c\u589e\u503c\u7a0e\u7a0e\u7387\u4e3a 10%\uff08\u7a0e\u989d\u4e3a 5000 \u4e07\u8d8a\u5357\u76fe\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u622a\u81f32026\u5e742\u6708\uff0c\u7531\u4e8e\u6280\u672f\u6545\u969c\uff0cY\u516c\u53f8\u9000\u56de\u4e86\u5168\u90e8\u8d27\u7269\u3002\u5f53\u65f6\uff0c\u6839\u636e\u7b2c204\/2025\/QH15\u53f7\u51b3\u8bae\uff0c\u8be5\u5546\u54c1\u4eab\u67098%\u7684\u4f18\u60e0\u7a0e\u7387\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0b\u9762\uff0cMAN \u2013 Master Accountant Network \u5206\u6790\u4e86\u4e24\u79cd\u53ef\u80fd\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9519\u8bef\uff1aX\u516c\u53f8\u5f00\u5177\u7684\u9000\u8d27\u53d1\u7968\u7a0e\u7387\u4e3a8%\u3002\u8fd9\u5bfc\u81f4\u4e70\u65b9\u4ec5\u6536\u52304000\u4e07\u8d8a\u5357\u76fe\u7684\u9000\u7a0e\uff0c\u800c\u4e4b\u524d\u5df2\u6263\u96645000\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u786e\u7684\u7a0b\u5e8f\uff08\u6839\u636e\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff09\uff1aX\u516c\u53f8\u5fc5\u987b\u5f00\u5177\u4e00\u4efd\u9000\u7a0e\u53d1\u7968\uff0c\u660e\u786e\u6ce8\u660e\u7a0e\u7387\u4e3a10%\u3002\u8c03\u6574\u540e\u7684\u7a0e\u989d\u5fc5\u987b\u4e0e2025\u5e7411\u6708\u5f00\u5177\u7684\u53d1\u7968\u4e00\u81f4\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_hoa_don_hoan_tra_hang_chuan_nam_2026\"><\/span><b>2026 \u5e74\u6807\u51c6\u9000\u8d27\u53d1\u7968\u5904\u7406\u6d41\u7a0b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u900f\u660e\u5ea6\u548c\u51c6\u786e\u6027\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u9075\u5faa\u4ee5\u4e0b\u4e09\u4e2a\u6b65\u9aa4\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Doi_soat_va_xac_minh_hoa_don_goc\"><\/span><b>\u7b2c\u4e00\u6b65\u2014\u2014\u6838\u5bf9\u5e76\u786e\u8ba4\u539f\u59cb\u53d1\u7968<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5f00\u5177\u9000\u8d27\u53d1\u7968\u4e4b\u524d\uff0c\u4f1a\u8ba1\u5fc5\u987b\u68c0\u7d22\u51fa\u8d27\u7269\u552e\u51fa\u65f6\u5f00\u5177\u7684\u7535\u5b50\u53d1\u7968\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u6838\u5bf9\u53d1\u7968\u53f7\u7801\u3001\u7b26\u53f7\u548c\u65e5\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5f53\u65f6\u751f\u6548\u7684\u786e\u5207\u7a0e\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u603b\u5c40\u7cfb\u7edf\u4e2d\u67e5\u8be2\u53d1\u7968\u72b6\u6001\uff0c\u4ee5\u786e\u4fdd\u539f\u59cb\u53d1\u7968\u6709\u6548\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Lap_van_ban_thoa_thuan_tra_hang_Bien_ban_tra_hang\"><\/span><b>\u6b65\u9aa4\u4e8c\u2014\u2014\u51c6\u5907\u9000\u8d27\u534f\u8bae\uff08\u9000\u8d27\u6536\u636e\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u73b0\u884c\u89c4\u5b9a\u5728\u5f62\u5f0f\u4e0a\u8f83\u4e3a\u7075\u6d3b\uff0c\u4f46\u4e3a\u4e86\u4fbf\u4e8e\u65e5\u540e\u68c0\u67e5\uff0c\u53cc\u65b9\u5747\u5e94\u7b7e\u7f72\u56de\u6267\uff08\u9700\u4f7f\u7528\u7535\u5b50\u7b7e\u540d\uff09\u3002\u56de\u6267\u5185\u5bb9\u5e94\u660e\u786e\u8bf4\u660e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9000\u8d27\u539f\u56e0\uff08\u5546\u54c1\u6709\u7f3a\u9677\u3001\u4e0e\u63cf\u8ff0\u4e0d\u7b26\u7b49\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u63d0\u4f9b\u9000\u8d27\u7269\u54c1\u7684\u8be6\u7ec6\u6e05\u5355\u53ca\u6570\u91cf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u524d\u91d1\u989d\u548c\u589e\u503c\u7a0e\u91d1\u989d\uff08\u5fc5\u987b\u4e0e\u539f\u59cb\u53d1\u7968\u4e0a\u7684\u7a0e\u7387\u76f8\u7b26\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Thuc_hien_xuat_hoa_don_tren_phan_mem\"><\/span><b>\u6b65\u9aa4 3 \u2013 \u4f7f\u7528\u8f6f\u4ef6\u751f\u6210\u53d1\u7968\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u7535\u5b50\u53d1\u7968\u8f6f\u4ef6\u4e2d\uff0c\u4f1a\u8ba1\u9009\u62e9\u201c\u9000\u8d27\u53d1\u7968\u201d\uff08\u6216\u6839\u636e\u8f6f\u4ef6\u914d\u7f6e\u9009\u62e9\u201c\u8c03\u6574\u53d1\u7968\u201d\u6216\u201c\u66ff\u6362\u53d1\u7968\u201d\uff09\u4ea4\u6613\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u5bb9\uff1a\u660e\u786e\u6ce8\u660e\u201c\u6839\u636e\u53d1\u7968\u53f7\u7801\u2026\u2026\u7b26\u53f7\u2026\u2026\u65e5\u671f\u9000\u8d27\u2026\u2026\u201d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u7387\uff1a\u9009\u62e9\u539f\u59cb\u53d1\u7968\u7684\u7a0e\u7387\uff082026 \u8f6f\u4ef6\u7cfb\u7edf\u901a\u5e38\u5141\u8bb8\u624b\u52a8\u9009\u62e9 5%\u30018%\u300110% \u6216\u5176\u4ed6\u7a0e\u7387\u4ee5\u7528\u4e8e\u9000\u6b3e\u76ee\u7684\uff09\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_va_rui_ro_phap_ly_can_tranh\"><\/span><b>\u9700\u8981\u907f\u514d\u7684\u9519\u8bef\u548c\u6cd5\u5f8b\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u54a8\u8be2\u548c\u652f\u6301\u7684\u8fc7\u7a0b\u4e2d\uff0c\u6211\u4eec\u6ce8\u610f\u5230\u4ee5\u4e0b\u4e00\u4e9b\u5e38\u89c1\u9519\u8bef\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u201c\u8c03\u6574\u53d1\u7968\u201d\u4e0e\u201c\u9000\u8d27\u53d1\u7968\u201d\u7684\u6df7\u6dc6\uff1a\u6839\u636e\u7b2c70\u53f7\u6cd5\u4ee4\uff0c\u9000\u8d27\u9700\u8981\u5f00\u5177\u53d1\u7968\u4ee5\u201c\u8c03\u6574\u51cf\u4ef7\u6216\u66f4\u6362\u201d\u3002\u7136\u800c\uff0c\u8bb8\u591a\u4f1a\u8ba1\u4eba\u5458\u4ecd\u7136\u5c06\u6b64\u4e0e\u66f4\u6b63\u666e\u901a\u9519\u8bef\u6df7\u6dc6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u8f6f\u4ef6\u9ed8\u8ba4\u8bbe\u7f6e\u5bfc\u81f4\u7a0e\u7387\u5e94\u7528\u9519\u8bef\uff1a\u67d0\u4e9b\u4f1a\u8ba1\u8f6f\u4ef6\u4f1a\u81ea\u52a8\u5c06\u5f53\u524d\u7a0e\u7387\uff088%\uff09\u5206\u914d\u7ed9 2026 \u5e74\u5f00\u5177\u7684\u6240\u6709\u53d1\u7968\u3002\u5982\u679c\u4f1a\u8ba1\u4eba\u5458\u6ca1\u6709\u4ed4\u7ec6\u6838\u5bf9\uff0c\u5c31\u4ee5 10% \u7a0e\u7387\u8d2d\u4e70\u7684\u5546\u54c1\u5f00\u5177 8% \u7a0e\u7387\u7684\u53d1\u7968\uff0c\u8fd9\u662f\u8fdd\u53cd\u89c4\u5b9a\u7684\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u8c03\u6574\u7a0e\u52a1\u7533\u62a5\uff1a\u5f00\u5177\u9000\u7a0e\u53d1\u7968\u540e\uff0c\u5356\u65b9\u548c\u4e70\u65b9\u90fd\u5fc5\u987b\u5728 01\/GTGT \u8868\u683c\u4e0a\u7533\u62a5\u9000\u7a0e\u53d1\u7968\u5f00\u5177\u671f\u95f4\u7684\u6536\u5165\u548c\u589e\u503c\u7a0e\u8c03\u6574\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u98ce\u9669\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u53d1\u73b0\u9000\u8d27\u65f6\u9002\u7528\u9519\u8bef\u7684\u7a0e\u7387\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\u56e0\u5f00\u5177\u4e0d\u5f53\u53d1\u7968\u800c\u88ab\u5904\u4ee5 200 \u4e07\u81f3 800 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\uff0c\u5e76\u4e14\u8fd8\u53ef\u80fd\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u539f\u59cb\u9500\u552e\u53d1\u7968\u7684\u7a0e\u7387\u5728\u9000\u7968\u53d1\u7968\u4e0a\u8bb0\u5f55\u7a0e\u7387\u662f\u5f3a\u5236\u6027\u89c4\u5b9a\uff0c\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5bf9\u6b64\u6709\u660e\u786e\u89c4\u5b9a\u3002\u8fd9\u4e3a\u4f01\u4e1a\u6b63\u786e\u5c65\u884c\u4f1a\u8ba1\u804c\u8d23\u3001\u786e\u4fdd\u5176\u7a0e\u6536\u62b5\u6263\u6743\u5229\u4ee5\u53ca\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u6cd5\u5f8b\u98ce\u9669\u63d0\u4f9b\u4e86\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<p><span class=\"text\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div><\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<p><strong>\u6765\u6e90\uff1a<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u8ba2\u548c\u8865\u5145\u4e86\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a\u7b2c204\/2025\/QH15\u53f7\u51b3\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u6587\u7ae0 <a href=\"https:\/\/www.luatvietnam.net\/vn\/hoa-don-hoan-tra-hang-se-ghi-theo-thue-suat-gtgt-cua-hoa-don-xuat-ban-gdpl45877.html\" target=\"_blank\" rel=\"noopener\"><span>\u8d8a\u5357\u6cd5\u5f8b<\/span><\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) c\u00f3 nhi\u1ec1u s\u1ef1 thay \u0111\u1ed5i gi\u1eefa c\u00e1c giai \u0111o\u1ea1n 2025 v\u00e0 2026, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a (tr\u1ea3 l\u1ea1i h\u00e0ng) \u0111ang tr\u1edf th\u00e0nh b\u00e0i to\u00e1n g\u00e2y nhi\u1ec1u l\u00fang t\u00fang cho c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n. Vi\u1ec7c \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7369,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7368","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\/7368","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=7368"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7368\/revisions"}],"predecessor-version":[{"id":7370,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7368\/revisions\/7370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7369"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}