{"id":9005,"date":"2026-06-24T09:48:36","date_gmt":"2026-06-24T02:48:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9005"},"modified":"2026-06-24T09:48:36","modified_gmt":"2026-06-24T02:48:36","slug":"xuat-hoa-don-sai-thoi-diem","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/","title":{"rendered":"\u5728\u9519\u8bef\u7684\u65f6\u95f4\u5f00\u5177\u53d1\u7968\uff1a\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u4ec0\u4e48\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng l\u1ed7i tu\u00e2n th\u1ee7 thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t \u1edf c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 c\u00f3 quy tr\u00ecnh nghi\u1ec7m thu v\u00e0 \u0111\u1ed1i so\u00e1t k\u00e9o d\u00e0i. Th\u1ef1c t\u1ebf cho th\u1ea5y, kh\u00f4ng \u00edt doanh nghi\u1ec7p kh\u00f4ng b\u1ecb truy thu thu\u1ebf do k\u00ea khai sai doanh thu hay che gi\u1ea5u giao d\u1ecbch, nh\u01b0ng v\u1eabn b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00ec x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu kh\u00f4ng \u0111\u1ebfn t\u1eeb h\u00e0nh vi gian l\u1eadn, m\u00e0 xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 kh\u00e1c bi\u1ec7t trong c\u00e1ch hi\u1ec3u gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf v\u1ec1 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh thu\u1ebf ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t theo th\u1eddi gian th\u1ef1c, vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1edf n\u00ean quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro tu\u00e2n th\u1ee7.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Xuat_hoa_don_sai_thoi_diem_Van_de_khong_nam_o_doanh_thu_ma_nam_o_thoi_diem\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m: V\u1ea5n \u0111\u1ec1 kh\u00f4ng n\u1eb1m \u1edf doanh thu m\u00e0 n\u1eb1m \u1edf th\u1eddi \u0111i\u1ec3m\u00a0<\/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\/xuat-hoa-don-sai-thoi-diem\/#Khi_doanh_nghiep_va_co_quan_thue_hieu_khac_nhau_ve_xuat_hoa_don_sai_thoi_diem\" >Khi doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf hi\u1ec3u kh\u00e1c nhau v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Xuat_hoa_don_sai_thoi_diem_Nhieu_moc_thoi_gian_trong_mot_giao_dich\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m: Nhi\u1ec1u m\u1ed1c th\u1eddi gian trong m\u1ed9t giao d\u1ecbch<\/a><\/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\/xuat-hoa-don-sai-thoi-diem\/#Quy_dinh_phap_ly_va_xuat_hoa_don_sai_thoi_diem_theo_Nghi_dinh_702025ND-CP\" >Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Xuat_hoa_don_sai_thoi_diem_do_dong_nhat_nghiem_thu_va_hoan_thanh_dich_vu\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m do \u0111\u1ed3ng nh\u1ea5t nghi\u1ec7m thu v\u00e0 ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Xuat_hoa_don_sai_thoi_diem_Rui_ro_khong_nam_o_so_thue_ma_nam_o_su_tuan_thu\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m: R\u1ee7i ro kh\u00f4ng n\u1eb1m \u1edf s\u1ed1 thu\u1ebf m\u00e0 n\u1eb1m \u1edf s\u1ef1 tu\u00e2n th\u1ee7<\/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\/xuat-hoa-don-sai-thoi-diem\/#Checklist_giam_thieu_xuat_hoa_don_sai_thoi_diem_trong_doanh_nghiep\" >Checklist gi\u1ea3m thi\u1ec3u xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m trong doanh nghi\u1ec7p\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Giai_dap_thac_mac_ve_xuat_hoa_don_sai_thoi_diem\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Xuat_hoa_don_sai_thoi_diem_co_bi_xu_phat_khong\" >Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Nghiem_thu_co_phai_la_can_cu_xac_dinh_thoi_diem_xuat_hoa_don_khong\" >Nghi\u1ec7m thu c\u00f3 ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Doi_soat_du_lieu_co_duoc_phep_lui_thoi_diem_xuat_hoa_don_khong\" >\u0110\u1ed1i so\u00e1t d\u1eef li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p l\u00f9i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Co_quan_thue_xac_dinh_thoi_diem_xuat_hoa_don_dua_tren_yeu_to_nao\" >C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/xuat-hoa-don-sai-thoi-diem\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_sai_thoi_diem_Van_de_khong_nam_o_doanh_thu_ma_nam_o_thoi_diem\"><\/span><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m: V\u1ea5n \u0111\u1ec1 kh\u00f4ng n\u1eb1m \u1edf doanh thu m\u00e0 n\u1eb1m \u1edf th\u1eddi \u0111i\u1ec3m\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng nhi\u1ec1u quy \u0111\u1ecbnh k\u1ebf to\u00e1n &#8211; thu\u1ebf v\u1eeba quen thu\u1ed9c v\u1eeba d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn nh\u01b0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Doanh nghi\u1ec7p th\u01b0\u1eddng hi\u1ec3u r\u1eb1ng: b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf, x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 t\u1eadp trung v\u00e0o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu \u0111\u00e3 ghi nh\u1eadn ch\u01b0a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n \u0111\u00e3 thu ch\u01b0a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n nghi\u1ec7m thu \u0111\u00e3 k\u00fd ch\u01b0a.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0ng c\u01a1 quan thu\u1ebf l\u1ea1i t\u1eadp trung v\u00e0o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ef1c t\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n c\u1ed1t l\u00f5i d\u1eabn \u0111\u1ebfn xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_doanh_nghiep_va_co_quan_thue_hieu_khac_nhau_ve_xuat_hoa_don_sai_thoi_diem\"><\/span><b>Khi doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf hi\u1ec3u kh\u00e1c nhau v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9008\" aria-describedby=\"caption-attachment-9008\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9008\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khi-doanh-nghiep-va-co-quan-thue-hieu-khac-nhau-ve-xuat-hoa-don-sai-thoi-diem-.jpg\" alt=\"Khi doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf hi\u1ec3u kh\u00e1c nhau v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m\u00a0\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khi-doanh-nghiep-va-co-quan-thue-hieu-khac-nhau-ve-xuat-hoa-don-sai-thoi-diem-.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khi-doanh-nghiep-va-co-quan-thue-hieu-khac-nhau-ve-xuat-hoa-don-sai-thoi-diem--300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khi-doanh-nghiep-va-co-quan-thue-hieu-khac-nhau-ve-xuat-hoa-don-sai-thoi-diem--1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khi-doanh-nghiep-va-co-quan-thue-hieu-khac-nhau-ve-xuat-hoa-don-sai-thoi-diem--768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Khi-doanh-nghiep-va-co-quan-thue-hieu-khac-nhau-ve-xuat-hoa-don-sai-thoi-diem--18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9008\" class=\"wp-caption-text\">Khi doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf hi\u1ec3u kh\u00e1c nhau v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh th\u1ef1c t\u1ebf l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a C\u00f4ng ty TNHH Cung \u1ee9ng Nh\u00e2n l\u1ef1c WIN WIN (\u0110\u1ed3ng Nai), k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p lao \u0111\u1ed9ng t\u1eeb 02\/03\/2026 \u0111\u1ebfn 31\/03\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i t\u1ed5ng h\u1ee3p b\u1ea3ng c\u00f4ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i so\u00e1t s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp bi\u00ean b\u1ea3n nghi\u1ec7m thu tr\u01b0\u1edbc khi thanh to\u00e1n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p cho r\u1eb1ng ch\u1ec9 khi ho\u00e0n t\u1ea5t nghi\u1ec7m thu m\u1edbi ph\u00e1t sinh ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 c\u00e1ch hi\u1ec3u ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0o 31\/03\/2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c nghi\u1ec7m thu sau \u0111\u00f3 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0o 10\/04 \u0111\u01b0\u1ee3c xem l\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_sai_thoi_diem_Nhieu_moc_thoi_gian_trong_mot_giao_dich\"><\/span><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m: Nhi\u1ec1u m\u1ed1c th\u1eddi gian trong m\u1ed9t giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i giao d\u1ecbch th\u1ef1c t\u1ebf kh\u00f4ng ch\u1ec9 c\u00f3 m\u1ed9t th\u1eddi \u0111i\u1ec3m duy nh\u1ea5t, m\u00e0 t\u1ed3n t\u1ea1i nhi\u1ec1u m\u1ed1c th\u1eddi gian:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh th\u1ef1c t\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i so\u00e1t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u1eddng \u01b0u ti\u00ean nghi\u1ec7m thu ho\u1eb7c thanh to\u00e1n v\u00ec li\u00ean quan d\u00f2ng ti\u1ec1n. Tuy nhi\u00ean, theo nguy\u00ean t\u1eafc thu\u1ebf, y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 ho\u1eb7c chuy\u1ec3n giao h\u00e0ng h\u00f3a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u1ef1 l\u1ec7ch pha n\u00e0y khi\u1ebfn k\u1ebf to\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m x\u1ea3y ra r\u1ea5t th\u01b0\u1eddng xuy\u00ean, \u0111\u1eb7c bi\u1ec7t trong d\u1ecbch v\u1ee5 d\u00e0i h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_va_xuat_hoa_don_sai_thoi_diem_theo_Nghi_dinh_702025ND-CP\"><\/span><b>Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9007\" aria-describedby=\"caption-attachment-9007\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9007\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-phap-ly-va-xuat-hoa-don-sai-thoi-diem-theo-Nghi-dinh-70_2025_ND-CP.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-phap-ly-va-xuat-hoa-don-sai-thoi-diem-theo-Nghi-dinh-70_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-phap-ly-va-xuat-hoa-don-sai-thoi-diem-theo-Nghi-dinh-70_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-phap-ly-va-xuat-hoa-don-sai-thoi-diem-theo-Nghi-dinh-70_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-phap-ly-va-xuat-hoa-don-sai-thoi-diem-theo-Nghi-dinh-70_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Quy-dinh-phap-ly-va-xuat-hoa-don-sai-thoi-diem-theo-Nghi-dinh-70_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9007\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 m\u1ed9t \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng \u0111\u00f3 l\u00e0 cho ph\u00e9p m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n theo th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c nh\u00f3m \u0111i\u1ec3n h\u00ecnh g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec5n th\u00f4ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Logistics<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng kho\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n ph\u00e1t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 c\u00f3 d\u1eef li\u1ec7u l\u1edbn v\u00e0 ph\u00e1t sinh li\u00ean t\u1ee5c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf ngo\u1ea1i l\u1ec7, kh\u00f4ng ph\u1ea3i nguy\u00ean t\u1eafc chung.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 tr\u00e1nh \u00e1p d\u1ee5ng sai c\u01a1 ch\u1ebf \u0111\u1ed1i so\u00e1t, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro tu\u00e2n th\u1ee7. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c ph\u00e2n t\u00edch chuy\u00ean s\u00e2u t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/diem-moi-luat-quan-ly-thue-2025\/\">\u0111i\u1ec3m m\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 n\u1eafm r\u00f5 c\u00e1c thay \u0111\u1ed5i quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi gian g\u1ea7n \u0111\u00e2y, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 li\u00ean h\u1ec7 v\u1edbi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\">MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1eb7t c\u00e2u h\u1ecfi li\u00ean quan \u0111\u1ebfn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00f9i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ch\u1eadm nghi\u1ec7m thu ho\u1eb7c \u0111\u1ed1i so\u00e1t k\u00e9o d\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng b\u0103n kho\u0103n ph\u1ed5 bi\u1ebfn l\u00e0 li\u1ec7u vi\u1ec7c l\u00f9i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh v\u00e0 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng trong th\u1ef1c ti\u1ec5n hay kh\u00f4ng.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m tr\u00ean di\u1ec7n r\u1ed9ng, k\u00e9o theo h\u1ec7 qu\u1ea3 v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><b><i>\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean, Founder &amp; CEO MAN \u2013 Master Accountant Network<\/i><\/b><span style=\"font-weight: 400;\">.<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_sai_thoi_diem_do_dong_nhat_nghiem_thu_va_hoan_thanh_dich_vu\"><\/span><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m do \u0111\u1ed3ng nh\u1ea5t nghi\u1ec7m thu v\u00e0 ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5<\/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 sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay l\u00e0 doanh nghi\u1ec7p m\u1eb7c nhi\u00ean cho r\u1eb1ng ng\u00e0y k\u00fd bi\u00ean b\u1ea3n nghi\u1ec7m thu ch\u00ednh l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5. Tr\u00ean th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng c\u00f3 c\u00f9ng quan \u0111i\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ho\u1eb7c th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c cho th\u1ea5y d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu th\u00ec c\u01a1 quan thu\u1ebf ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t sinh t\u1eeb th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 cho kh\u00e1ch h\u00e0ng trong th\u00e1ng 5. D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/5. Hai b\u00ean m\u1ea5t th\u00eam 10 ng\u00e0y \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c v\u00e0 k\u00fd bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u00e0o ng\u00e0y 10\/6. Doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n ng\u00e0y 10\/6.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb g\u00f3c nh\u00ecn doanh nghi\u1ec7p, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xu\u1ea5t ngay sau khi nghi\u1ec7m thu n\u00ean ho\u00e0n to\u00e0n h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, theo c\u01a1 quan thu\u1ebf, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0o ng\u00e0y 31\/5. N\u1ebfu v\u1eady, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp ng\u00e0y 10\/6\u00a0 c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 l\u1eadp kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_sai_thoi_diem_Rui_ro_khong_nam_o_so_thue_ma_nam_o_su_tuan_thu\"><\/span><b>Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m: R\u1ee7i ro kh\u00f4ng n\u1eb1m \u1edf s\u1ed1 thu\u1ebf m\u00e0 n\u1eb1m \u1edf s\u1ef1 tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9006\" aria-describedby=\"caption-attachment-9006\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9006\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xuat-hoa-don-sai-thoi-diem-va-nhung-rui-ro-dang-chu-y.jpg\" alt=\"Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m v\u00e0 nh\u1eefng r\u1ee7i ro \u0111\u00e1ng ch\u00fa \u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xuat-hoa-don-sai-thoi-diem-va-nhung-rui-ro-dang-chu-y.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xuat-hoa-don-sai-thoi-diem-va-nhung-rui-ro-dang-chu-y-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xuat-hoa-don-sai-thoi-diem-va-nhung-rui-ro-dang-chu-y-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xuat-hoa-don-sai-thoi-diem-va-nhung-rui-ro-dang-chu-y-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xuat-hoa-don-sai-thoi-diem-va-nhung-rui-ro-dang-chu-y-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9006\" class=\"wp-caption-text\">Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m v\u00e0 nh\u1eefng r\u1ee7i ro \u0111\u00e1ng ch\u00fa \u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay v\u1eabn c\u00f3 xu h\u01b0\u1edbng cho r\u1eb1ng, n\u1ebfu \u0111\u00e3 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 doanh thu v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec vi\u1ec7c ch\u00eanh l\u1ec7ch v\u00e0i ng\u00e0y trong th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n s\u1ebd kh\u00f4ng t\u1ea1o ra t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3. Tuy nhi\u00ean, th\u1ef1c ti\u1ec5n c\u00f4ng t\u00e1c thanh tra v\u00e0 ki\u1ec3m tra thu\u1ebf cho th\u1ea5y c\u00e1ch ti\u1ebfp c\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf k\u1ebft qu\u1ea3 ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i c\u00f9ng, m\u00e0 c\u00f2n xem x\u00e9t ch\u1eb7t ch\u1ebd m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 quy tr\u00ecnh v\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, ngay c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m th\u1ea5t thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y y\u1ebfu t\u1ed1 \u201c\u0111\u00fang th\u1eddi \u0111i\u1ec3m\u201d \u0111ang \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ti\u00eau ch\u00ed \u0111\u1ed9c l\u1eadp trong \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c kho\u1ea3n x\u1eed ph\u1ea1t tr\u1ef1c ti\u1ebfp, doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro tu\u00e2n th\u1ee7 cao h\u01a1n trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 k\u00e9o theo t\u1ea7n su\u1ea5t ki\u1ec3m tra, thanh tra t\u0103ng l\u00ean trong c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng \u0111\u1ea9y m\u1ea1nh \u1ee9ng d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, khai th\u00e1c d\u1eef li\u1ec7u l\u1edbn (Big Data) v\u00e0 tri\u1ec3n khai c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch t\u1ef1 \u0111\u1ed9ng, kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n sai l\u1ec7ch trong th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ng\u00e0y c\u00e0ng ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi h\u01a1n. V\u00ec v\u1eady, c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m c\u0169ng \u0111ang tr\u1edf th\u00e0nh nh\u00f3m r\u1ee7i ro d\u1ec5 b\u1ecb r\u00e0 so\u00e1t v\u00e0 x\u1eed l\u00fd h\u01a1n trong th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n nay.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_giam_thieu_xuat_hoa_don_sai_thoi_diem_trong_doanh_nghiep\"><\/span><b>Checklist gi\u1ea3m thi\u1ec3u xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m trong doanh nghi\u1ec7p\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t theo h\u1ec7 th\u1ed1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 cho t\u1eebng lo\u1ea1i h\u00ecnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t nghi\u1ec7m thu v\u1edbi ho\u00e0n th\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n c\u00f3 \u0111i\u1ec1u kho\u1ea3n nghi\u1ec7m thu k\u00e9o d\u00e0i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i d\u1ecbch v\u1ee5 theo nh\u00f3m r\u1ee7i ro thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp quy tr\u00ecnh ph\u1ed1i h\u1ee3p kinh doanh, k\u1ebf to\u00e1n v\u00e0 v\u1eadn h\u00e0nh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_xuat_hoa_don_sai_thoi_diem\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_sai_thoi_diem_co_bi_xu_phat_khong\"><\/span>Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. H\u00e0nh vi xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, k\u1ec3 c\u1ea3 khi doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 doanh thu v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf. C\u01a1 quan thu\u1ebf hi\u1ec7n nay \u0111\u00e1nh gi\u00e1 c\u1ea3 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy tr\u00ecnh, kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i c\u00f9ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghiem_thu_co_phai_la_can_cu_xac_dinh_thoi_diem_xuat_hoa_don_khong\"><\/span>Nghi\u1ec7m thu c\u00f3 ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu ch\u1ec9 mang t\u00ednh ch\u1ea5t n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u00ean. C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 s\u1edbm h\u01a1n n\u1ebfu d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh, t\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doi_soat_du_lieu_co_duoc_phep_lui_thoi_diem_xuat_hoa_don_khong\"><\/span>\u0110\u1ed1i so\u00e1t d\u1eef li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p l\u00f9i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ec9 m\u1ed9t s\u1ed1 ng\u00e0nh \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf xu\u1ea5t h\u00f3a \u0111\u01a1n theo th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i so\u00e1t. Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i so\u00e1t \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e9p l\u00f9i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, n\u1ebfu \u00e1p d\u1ee5ng sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_quan_thue_xac_dinh_thoi_diem_xuat_hoa_don_dua_tren_yeu_to_nao\"><\/span>C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u01a1 quan thu\u1ebf th\u01b0\u1eddng c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ef1c t\u1ebf, c\u1ee5 th\u1ec3: Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 ho\u1eb7c chuy\u1ec3n giao h\u00e0ng h\u00f3a, H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf v\u00e0 D\u00f2ng th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c Kh\u00f4ng ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu n\u1ed9i b\u1ed9, n\u00ean d\u1ec5 d\u1eabn \u0111\u1ebfn tranh ch\u1ea5p v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. H\u00e0nh vi xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, k\u1ec3 c\u1ea3 khi doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 doanh thu v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf. C\u01a1 quan thu\u1ebf hi\u1ec7n nay \u0111\u00e1nh gi\u00e1 c\u1ea3 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy tr\u00ecnh, kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i c\u00f9ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Nghi\u1ec7m thu c\u00f3 ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu ch\u1ec9 mang t\u00ednh ch\u1ea5t n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u00ean. C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 s\u1edbm h\u01a1n n\u1ebfu d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh, t\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"\u0110\u1ed1i so\u00e1t d\u1eef li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p l\u00f9i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1ec9 m\u1ed9t s\u1ed1 ng\u00e0nh \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf xu\u1ea5t h\u00f3a \u0111\u01a1n theo th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i so\u00e1t. Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i so\u00e1t \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e9p l\u00f9i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, n\u1ebfu \u00e1p d\u1ee5ng sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u01a1 quan thu\u1ebf th\u01b0\u1eddng c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ef1c t\u1ebf, c\u1ee5 th\u1ec3: Th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 ho\u1eb7c chuy\u1ec3n giao h\u00e0ng h\u00f3a, H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf v\u00e0 D\u00f2ng th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c Kh\u00f4ng ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu n\u1ed9i b\u1ed9, n\u00ean d\u1ec5 d\u1eabn \u0111\u1ebfn tranh ch\u1ea5p v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m kh\u00f4ng c\u00f2n \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t sai s\u00f3t nghi\u1ec7p v\u1ee5 c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ch\u1ec9 ti\u00eau quan tr\u1ecdng ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p trong to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y, ph\u1ea7n l\u1edbn r\u1ee7i ro kh\u00f4ng \u0111\u1ebfn t\u1eeb h\u00e0nh vi c\u1ed1 \u00fd vi ph\u1ea1m, m\u00e0 xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1ch hi\u1ec3u ch\u01b0a th\u1ed1ng nh\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf v\u1ec1 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh giao d\u1ecbch, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 c\u00f3 quy tr\u00ecnh nghi\u1ec7m thu v\u00e0 \u0111\u1ed1i so\u00e1t k\u00e9o d\u00e0i. Ch\u1ec9 m\u1ed9t sai l\u1ec7ch nh\u1ecf trong x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, gia t\u0103ng m\u1ee9c \u0111\u1ed9 r\u1ee7i ro thu\u1ebf v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/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\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng l\u1ed7i tu\u00e2n th\u1ee7 thu\u1ebf ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t \u1edf c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 c\u00f3 quy tr\u00ecnh nghi\u1ec7m thu v\u00e0 \u0111\u1ed1i so\u00e1t k\u00e9o d\u00e0i. Th\u1ef1c t\u1ebf cho th\u1ea5y, kh\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9005","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\/9005","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=9005"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9005\/revisions"}],"predecessor-version":[{"id":9010,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9005\/revisions\/9010"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9009"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}