{"id":9278,"date":"2026-07-21T11:34:12","date_gmt":"2026-07-21T04:34:12","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9278"},"modified":"2026-07-21T11:34:12","modified_gmt":"2026-07-21T04:34:12","slug":"thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/","title":{"rendered":"\u8d37\u6b3e\u4e1a\u52a1\u7684\u5f00\u7968\u65e5\u671f\u662f\u5982\u4f55\u786e\u5b9a\u7684\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb khi c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, kh\u00f4ng \u00edt k\u1ebf to\u00e1n t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1eabn c\u00f2n b\u0103n kho\u0103n v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay. \u0110\u00e2y l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng ch\u1eebng quen thu\u1ed9c nh\u01b0ng l\u1ea1i ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro n\u1ebfu x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, b\u1edfi ho\u1ea1t \u0111\u1ed9ng cho vay c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang nh\u01b0 l\u00e3i vay c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thu \u0111\u00fang h\u1ea1n, ch\u1eadm thu ho\u1eb7c thu tr\u01b0\u1edbc h\u1ea1n t\u00f9y theo t\u1eebng h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng. N\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng n\u1eafm ch\u1eafc quy \u0111\u1ecbnh, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 khi\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p ph\u00e1p, k\u00e9o theo h\u1ec7 qu\u1ea3 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh li\u00ean quan \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, \u0111\u1ed3ng th\u1eddi ph\u00e2n t\u00edch c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf th\u01b0\u1eddng g\u1eb7p \u0111\u1ec3 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c, tr\u00e1nh sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 trong qu\u00e1 tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/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\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay_cua_to_chuc_tin_dung_la_khi_nao\" >Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 khi 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-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Truong_hop_1_Thu_lai_dung_ky_han_theo_thoa_thuan_cho_vay\" >Tr\u01b0\u1eddng h\u1ee3p 1: Thu l\u00e3i \u0111\u00fang k\u1ef3 h\u1ea1n theo th\u1ecfa thu\u1eadn cho vay\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Truong_hop_2_Den_ky_han_thu_lai_nhung_khong_thu_duoc\" >Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i nh\u01b0ng kh\u00f4ng thu \u0111\u01b0\u1ee3c<\/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\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Truong_hop_3_Khach_hang_tra_lai_truoc_han\" >Tr\u01b0\u1eddng h\u1ee3p 3: Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n<\/a><\/li><\/ul><\/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\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#So_sanh_thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay_va_mot_so_hoat_dong_dac_thu_khac\" >So s\u00e1nh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 kh\u00e1c<\/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\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Vi_sao_to_chuc_tin_dung_can_xac_dinh_dung_thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay\" >V\u00ec sao t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay?<\/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\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Dieu_kien_dang_ky_su_dung_hoa_don_dien_tu_cua_to_chuc_tin_dung\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/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\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Cac_truong_hop_bi_ngung_tam_ngung_su_dung_hoa_don_dien_tu_can_luu_y\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb ng\u1eebng, t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Lap_hoa_don_sai_thoi_diem_doi_voi_hoat_dong_cho_vay_co_bi_an_dinh_thue_khong\" >L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Hoa_don_khong_ghi_day_du_noi_dung_la_hanh_vi_su_dung_hoa_don_khong_hop_phap\" >H\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung l\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/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\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Hau_qua_bi_an_dinh_thue_theo_Luat_Quan_ly_thue_2025\" >H\u1eadu qu\u1ea3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Mot_so_luu_y_thuc_tien_giup_ke_toan_to_chuc_tin_dung_lap_hoa_don_dung_thoi_diem\" >M\u1ed9t s\u1ed1 l\u01b0u \u00fd th\u1ef1c ti\u1ec5n gi\u00fap k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang 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-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#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\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Cau_hoi_thuong_gap_ve_thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay_duoc_quy_dinh_tai_van_ban_nao\" >Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Neu_khach_hang_chua_tra_lai_dung_han_to_chuc_tin_dung_co_phai_xuat_hoa_don_ngay_tai_thoi_diem_den_han_khong\" >N\u1ebfu kh\u00e1ch h\u00e0ng ch\u01b0a tr\u1ea3 l\u00e3i \u0111\u00fang h\u1ea1n, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Khong_Theo_quy_dinh_neu_den_ky_han_thu_lai_ma_to_chuc_tin_dung_khong_thu_duoc_thoi_diem_lap_hoa_don_khong_phai_la_thoi_diem_den_han_theo_thoa_thuan_ma_la_thoi_diem_to_chuc_tin_dung_thuc_te_thu_duoc_tien_lai_vay_cua_khach_hang_Viec_xuat_hoa_don_khi_chua_co_dong_tien_thuc_thu_la_khong_dung_ban_chat_giao_dich_va_tiem_an_rui_ro_phap_ly\" >Kh\u00f4ng. Theo quy \u0111\u1ecbnh, n\u1ebfu \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng thu \u0111\u01b0\u1ee3c, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n theo th\u1ecfa thu\u1eadn, m\u00e0 l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng. Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n khi ch\u01b0a c\u00f3 d\u00f2ng ti\u1ec1n th\u1ef1c thu l\u00e0 kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 ti\u1ec1m \u1ea9n r\u1ee7i ro ph\u00e1p l\u00fd.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#To_chuc_tin_dung_co_bat_buoc_phai_dang_ky_su_dung_hoa_don_dien_tu_de_ap_dung_quy_dinh_nay_khong\" >T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay\/#Quy_dinh_ve_thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay_co_ap_dung_chung_cho_moi_khoan_vay_khong_hay_phu_thuoc_vao_tung_hop_dong\" >Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u00f3 \u00e1p d\u1ee5ng chung cho m\u1ecdi kho\u1ea3n vay kh\u00f4ng, hay ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng h\u1ee3p \u0111\u1ed3ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay_cua_to_chuc_tin_dung_la_khi_nao\"><\/span><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i <\/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\">kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 h\u1ea1n thu l\u00e3i t\u1ea1i th\u1ecfa thu\u1eadn cho vay gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng \u0111i vay. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc chung, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ch\u1ee7 \u0111\u1ed9ng l\u00ean k\u1ebf ho\u1ea1ch xu\u1ea5t h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng kho\u1ea3n vay, t\u1eebng kh\u00e1ch h\u00e0ng c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, th\u1ef1c t\u1ebf ph\u00e1t sinh nghi\u1ec7p v\u1ee5 t\u00edn d\u1ee5ng lu\u00f4n \u0111a d\u1ea1ng h\u01a1n quy \u0111\u1ecbnh khung, do \u0111\u00f3 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u0169ng d\u1ef1 li\u1ec7u th\u00eam hai t\u00ecnh hu\u1ed1ng ngo\u1ea1i l\u1ec7 m\u00e0 k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 \u0111\u1ec3 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n sai l\u1ec7ch so v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Thu_lai_dung_ky_han_theo_thoa_thuan_cho_vay\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Thu l\u00e3i \u0111\u00fang k\u1ef3 h\u1ea1n theo th\u1ecfa thu\u1eadn cho vay\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng. Khi kh\u00e1ch h\u00e0ng thanh to\u00e1n l\u00e3i vay \u0111\u00fang theo k\u1ef3 h\u1ea1n \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong th\u1ecfa thu\u1eadn cho vay. N\u00f3i c\u00e1ch kh\u00e1c, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u0103n c\u1ee9 v\u00e0o l\u1ecbch thu l\u00e3i \u0111\u00e3 cam k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng hay th\u1eddi \u0111i\u1ec3m gi\u1ea3i ng\u00e2n kho\u1ea3n vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Den_ky_han_thu_lai_nhung_khong_thu_duoc\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i nh\u01b0ng kh\u00f4ng thu \u0111\u01b0\u1ee3c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o kh\u00e1ch h\u00e0ng c\u0169ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n l\u00e3i vay \u0111\u00fang h\u1ea1n. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u00e1p lu\u1eadt \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh ri\u00eang nh\u1eb1m \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng thu \u0111\u01b0\u1ee3c, th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay kh\u00f4ng c\u00f2n l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n theo th\u1ecfa thu\u1eadn, m\u00e0 chuy\u1ec3n sang th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c b\u1ea3o v\u1ec7 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u1ecfi vi\u1ec7c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c s\u1ef1 ph\u00e1t sinh d\u00f2ng ti\u1ec1n, \u0111\u1ed3ng th\u1eddi c\u0169ng gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u00f3a \u0111\u01a1n b\u1ecb l\u1eadp kh\u1ed1ng khi kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Khach_hang_tra_lai_truoc_han\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u00ean, n\u1ebfu kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n theo th\u1ecfa thu\u1eadn cho vay \u0111\u00e3 k\u00fd k\u1ebft, th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng, c\u1ee5 th\u1ec3 l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng thu l\u00e3i tr\u01b0\u1edbc h\u1ea1n. Quy \u0111\u1ecbnh n\u00e0y \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n lu\u00f4n b\u00e1m s\u00e1t th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf, ch\u1ee9 kh\u00f4ng c\u1ee9ng nh\u1eafc theo l\u1ecbch thu l\u00e3i ban \u0111\u1ea7u \u0111\u00e3 th\u1ecfa thu\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 d\u1ec5 h\u00ecnh dung, k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 th\u1ec3 tham chi\u1ebfu b\u1ea3ng t\u00f3m t\u1eaft sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u00f3m t\u1eaft th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu l\u00e3i \u0111\u00fang k\u1ef3 h\u1ea1n theo th\u1ecfa thu\u1eadn\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i theo th\u1ecfa thu\u1eadn cho vay\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn h\u1ea1n nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c l\u00e3i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m thu l\u00e3i tr\u01b0\u1edbc h\u1ea1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, \u0111i\u1ec3m m\u1ea5u ch\u1ed1t xuy\u00ean su\u1ed1t c\u1ea3 ba t\u00ecnh hu\u1ed1ng tr\u00ean ch\u00ednh l\u00e0 nguy\u00ean t\u1eafc: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay lu\u00f4n g\u1eafn li\u1ec1n v\u1edbi th\u1eddi \u0111i\u1ec3m d\u00f2ng ti\u1ec1n l\u00e3i vay th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n theo cam k\u1ebft h\u1ee3p \u0111\u1ed3ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i m\u1ed9t m\u1ed1c th\u1eddi gian c\u1ed1 \u0111\u1ecbnh, \u00e1p d\u1ee5ng chung cho m\u1ecdi kho\u1ea3n vay.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay_va_mot_so_hoat_dong_dac_thu_khac\"><\/span><b>So s\u00e1nh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9280\" aria-describedby=\"caption-attachment-9280\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9280\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay-va-mot-so-hoat-dong-dac-thu-khac.jpg\" alt=\"So s\u00e1nh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 kh\u00e1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay-va-mot-so-hoat-dong-dac-thu-khac.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay-va-mot-so-hoat-dong-dac-thu-khac-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay-va-mot-so-hoat-dong-dac-thu-khac-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay-va-mot-so-hoat-dong-dac-thu-khac-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay-va-mot-so-hoat-dong-dac-thu-khac-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9280\" class=\"wp-caption-text\">So s\u00e1nh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 kh\u00e1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1edf d\u0129 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ri\u00eang v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay thay v\u00ec \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc chung (th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5), l\u00e0 b\u1edfi ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang bi\u1ec7t v\u1ec1 d\u00f2ng ti\u1ec1n v\u00e0 k\u1ef3 h\u1ea1n thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u0169ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1ch Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n: th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chuy\u1ebfn \u0111i, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kinh doanh v\u1eadn t\u1ea3i ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh. R\u00f5 r\u00e0ng, m\u1ed7i lo\u1ea1i h\u00ecnh kinh doanh c\u00f3 m\u1ed9t m\u1ed1c th\u1eddi gian \u0111\u1eb7c th\u00f9 ri\u00eang \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t v\u1eadn h\u00e0nh c\u1ee7a ng\u00e0nh ngh\u1ec1 \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu n\u00e0y gi\u00fap k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng hi\u1ec3u r\u1eb1ng, quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ngo\u1ea1i l\u1ec7 t\u00f9y ti\u1ec7n, m\u00e0 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean logic qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n l\u00e3i vay, v\u1ed1n c\u00f3 th\u1ec3 ph\u00e1t sinh s\u1edbm, \u0111\u00fang h\u1ea1n ho\u1eb7c tr\u1ec5 h\u1ea1n t\u00f9y v\u00e0o kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng \u0111i vay<\/span><b>.<\/b><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/xuat-hoa-don-theo-nghi-dinh-254\/\">Xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_to_chuc_tin_dung_can_xac_dinh_dung_thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay\"><\/span><b>V\u00ec sao t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9281\" aria-describedby=\"caption-attachment-9281\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9281\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-to-chuc-tin-dung-can-xac-dinh-dung-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay.jpg\" alt=\"V\u00ec sao t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-to-chuc-tin-dung-can-xac-dinh-dung-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-to-chuc-tin-dung-can-xac-dinh-dung-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-to-chuc-tin-dung-can-xac-dinh-dung-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-to-chuc-tin-dung-can-xac-dinh-dung-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-to-chuc-tin-dung-can-xac-dinh-dung-thoi-diem-lap-hoa-don-doi-voi-hoat-dong-cho-vay-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9281\" class=\"wp-caption-text\">V\u00ec sao t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, m\u00e0 c\u00f2n g\u1eafn li\u1ec1n tr\u1ef1c ti\u1ebfp v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_dang_ky_su_dung_hoa_don_dien_tu_cua_to_chuc_tin_dung\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\">kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng, t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, v\u1edbi t\u01b0 c\u00e1ch l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u0169ng n\u1eb1m trong ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0, \u0111\u1ec3 duy tr\u00ec \u0111\u01b0\u1ee3c quy\u1ec1n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ed5n \u0111\u1ecbnh, li\u00ean t\u1ee5c cho ho\u1ea1t \u0111\u1ed9ng cho vay, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u1ea7n \u0111\u1ea3m b\u1ea3o kh\u00f4ng r\u01a1i v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb ng\u1eebng ho\u1eb7c t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bi_ngung_tam_ngung_su_dung_hoa_don_dien_tu_can_luu_y\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb ng\u1eebng, t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ti\u00eau bi\u1ec3u d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb ng\u1eebng ho\u1eb7c t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf x\u00e1c minh v\u00e0 th\u00f4ng b\u00e1o t\u1ed5 ch\u1ee9c kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u1ea1m ng\u1eebng kinh doanh;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c b\u1ecb c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf ho\u1eb7c c\u00f3 h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch b\u00e1n kh\u1ed1ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eb1m chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c, b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n, kh\u1edfi t\u1ed1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean ch\u1ee7 y\u1ebfu li\u00ean quan \u0111\u1ebfn h\u00e0nh vi vi ph\u1ea1m nghi\u00eam tr\u1ecdng ho\u1eb7c thay \u0111\u1ed5i t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u1eafm v\u1eefng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay ngay t\u1eeb \u0111\u1ea7u ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba hi\u1ec7u qu\u1ea3, gi\u00fap h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 h\u00f3a \u0111\u01a1n b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7, t\u1eeb \u0111\u00f3 tr\u00e1nh li\u00ean \u0111\u1edbi \u0111\u1ebfn c\u00e1c ch\u1ebf t\u00e0i x\u1eed l\u00fd li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_hoa_don_sai_thoi_diem_doi_voi_hoat_dong_cho_vay_co_bi_an_dinh_thue_khong\"><\/span><b>L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9282\" aria-describedby=\"caption-attachment-9282\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9282\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lap-hoa-don-sai-thoi-diem-doi-voi-hoat-dong-cho-vay-co-bi-an-dinh-thue-khong.jpg\" alt=\"L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lap-hoa-don-sai-thoi-diem-doi-voi-hoat-dong-cho-vay-co-bi-an-dinh-thue-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lap-hoa-don-sai-thoi-diem-doi-voi-hoat-dong-cho-vay-co-bi-an-dinh-thue-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lap-hoa-don-sai-thoi-diem-doi-voi-hoat-dong-cho-vay-co-bi-an-dinh-thue-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lap-hoa-don-sai-thoi-diem-doi-voi-hoat-dong-cho-vay-co-bi-an-dinh-thue-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Lap-hoa-don-sai-thoi-diem-doi-voi-hoat-dong-cho-vay-co-bi-an-dinh-thue-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9282\" class=\"wp-caption-text\">L\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a kh\u00f4ng \u00edt k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, b\u1edfi h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n, m\u00e0 c\u00f2n c\u00f3 th\u1ec3 k\u00e9o theo h\u1ec7 qu\u1ea3 nghi\u00eam tr\u1ecdng h\u01a1n: b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_khong_ghi_day_du_noi_dung_la_hanh_vi_su_dung_hoa_don_khong_hop_phap\"><\/span><b>H\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung l\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh, ho\u1eb7c h\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. B\u00ean c\u1ea1nh \u0111\u00f3, h\u00f3a \u0111\u01a1n kh\u1ed1ng, t\u1ee9c h\u00f3a \u0111\u01a1n \u0111\u00e3 ghi c\u00e1c ch\u1ec9 ti\u00eau, n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0ng vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9, ho\u1eb7c h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u00e1t sinh c\u0169ng thu\u1ed9c nh\u00f3m h\u00e0nh vi n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u1ed1i chi\u1ebfu sang l\u0129nh v\u1ef1c t\u00edn d\u1ee5ng, m\u1ed9t h\u00f3a \u0111\u01a1n l\u00e3i vay \u0111\u01b0\u1ee3c l\u1eadp sai th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n trong khi th\u1ef1c t\u1ebf kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n, ho\u1eb7c kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n \u2013 ho\u00e0n to\u00e0n c\u00f3 nguy c\u01a1 b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_bi_an_dinh_thue_theo_Luat_Quan_ly_thue_2025\"><\/span><b>H\u1eadu qu\u1ea3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf 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;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, trong \u0111\u00f3 bao g\u1ed3m:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i v\u00e0 h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf theo gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n ho\u1eb7c kh\u00f4ng theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p m\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 c\u00f3 th\u1eadt theo x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai doanh thu t\u00ednh thu\u1ebf; ho\u1eb7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf nh\u1eb1m l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y m\u1ed1i li\u00ean h\u1ec7 r\u1ea5t r\u00f5 r\u00e0ng: n\u1ebfu t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay, d\u1eabn \u0111\u1ebfn h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu l\u00e3i vay th\u1ef1c t\u1ebf, th\u00ec \u0111\u00e2y ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf xem x\u00e9t l\u00e0 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, v\u00e0 t\u1eeb \u0111\u00f3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u1ea5n \u0111\u1ecbnh thu\u1ebf. H\u1ec7 qu\u1ea3 n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn uy t\u00edn, m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong m\u1eaft c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_thuc_tien_giup_ke_toan_to_chuc_tin_dung_lap_hoa_don_dung_thoi_diem\"><\/span><b>M\u1ed9t s\u1ed1 l\u01b0u \u00fd th\u1ef1c ti\u1ec5n gi\u00fap k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/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 t\u1ed1i \u0111a r\u1ee7i ro li\u00ean quan \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay, k\u1ebf to\u00e1n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u00ean l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t k\u1ef9 \u0111i\u1ec1u kho\u1ea3n k\u1ef3 h\u1ea1n thu l\u00e3i trong t\u1eebng h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng c\u1ee5 th\u1ec3. Do th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o th\u1ecfa thu\u1eadn cho vay c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u1ed9t m\u1ed1c th\u1eddi gian chung, c\u1ed1 \u0111\u1ecbnh cho to\u00e0n b\u1ed9 danh m\u1ee5c kho\u1ea3n vay, m\u00e0 c\u1ea7n theo d\u00f5i ri\u00eang l\u1ecbch thu l\u00e3i c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i s\u00e1t t\u00ecnh tr\u1ea1ng thanh to\u00e1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay ch\u1eadm tr\u1ea3 l\u00e3i, k\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n sang th\u1eddi \u0111i\u1ec3m th\u1ef1c thu, tr\u00e1nh l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n khi ch\u01b0a c\u00f3 d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, v\u1edbi c\u00e1c kho\u1ea3n tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n, c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch thu l\u00e3i tr\u01b0\u1edbc h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. B\u00ean c\u1ea1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, c\u00e1c quy \u0111\u1ecbnh li\u00ean quan t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u1ec1 \u0111\u0103ng k\u00fd, ng\u1eebng, t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, hay Th\u00f4ng t\u01b0 94\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, \u0111\u1ec1u l\u00e0 nh\u1eefng c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u1ea7n b\u00e1m s\u00e1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 to\u00e0n di\u1ec7n, kh\u00f4ng ch\u1ec9 ri\u00eang v\u1ea5n \u0111\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 g\u1eafn v\u1edbi h\u1ec7 th\u1ed1ng theo d\u00f5i k\u1ef3 h\u1ea1n thu l\u00e3i. Vi\u1ec7c thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf \u0111\u1ed1i chi\u1ebfu t\u1ef1 \u0111\u1ed9ng gi\u1eefa l\u1ecbch thu l\u00e3i tr\u00ean h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf s\u1ebd gi\u00fap t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 sai s\u00f3t do y\u1ebfu t\u1ed1 con ng\u01b0\u1eddi, \u0111\u1ed3ng th\u1eddi t\u1ea1o thu\u1eadn l\u1ee3i cho c\u00f4ng t\u00e1c ki\u1ec3m tra, \u0111\u1ed1i so\u00e1t khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i l\u01b0\u1ee3ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, thu\u1ebf li\u00ean t\u1ee5c thay \u0111\u1ed5i nh\u01b0 hi\u1ec7n nay, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf, l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng<\/span><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><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn v\u00e0 chuy\u1ec3n nghi\u1ec7p nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n, c\u1eadp nh\u1eadt v\u00e0 tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\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;\">Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng tu\u00e2n th\u1ee7 \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, m\u00e0 c\u00f2n l\u00e0 bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba hi\u1ec7u qu\u1ea3 tr\u01b0\u1edbc nguy c\u01a1 h\u00f3a \u0111\u01a1n b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 kh\u00f4ng h\u1ee3p ph\u00e1p, d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n lu\u00f4n b\u00e1m s\u00e1t ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc c\u1ee5 th\u1ec3 li\u00ean quan \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh, h\u00e3y \u0111\u1ec3 l\u1ea1i c\u00e2u h\u1ecfi ho\u1eb7c b\u00ecnh lu\u1eadn b\u00ean d\u01b0\u1edbi \u0111\u1ec3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i, l\u00e0m r\u00f5 th\u00eam d\u1ef1a tr\u00ean t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n \u0111\u1ed3ng h\u00e0nh l\u00e2u d\u00e0i, qu\u00fd \u0111\u1ed9c gi\u1ea3 c\u00f3 th\u1ec3 tham kh\u1ea3o danh s\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/top-10-cong-ty-ke-toan-uy-tin-tai-tp-hcm\/\"> top 10 c\u00f4ng ty k\u1ebf to\u00e1n uy t\u00edn t\u1ea1i TP.HCM<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c ph\u00f9 h\u1ee3p, gi\u00fap vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.<\/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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay<\/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=\"Thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay_duoc_quy_dinh_tai_van_ban_nao\"><\/span>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n n\u00e0o? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_khach_hang_chua_tra_lai_dung_han_to_chuc_tin_dung_co_phai_xuat_hoa_don_ngay_tai_thoi_diem_den_han_khong\"><\/span>N\u1ebfu kh\u00e1ch h\u00e0ng ch\u01b0a tr\u1ea3 l\u00e3i \u0111\u00fang h\u1ea1n, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n 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. Theo quy \u0111\u1ecbnh, n\u1ebfu \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng thu \u0111\u01b0\u1ee3c, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n theo th\u1ecfa thu\u1eadn, m\u00e0 l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng. Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n khi ch\u01b0a c\u00f3 d\u00f2ng ti\u1ec1n th\u1ef1c thu l\u00e0 kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 ti\u1ec1m \u1ea9n r\u1ee7i ro ph\u00e1p l\u00fd.                    <\/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=\"Khong_Theo_quy_dinh_neu_den_ky_han_thu_lai_ma_to_chuc_tin_dung_khong_thu_duoc_thoi_diem_lap_hoa_don_khong_phai_la_thoi_diem_den_han_theo_thoa_thuan_ma_la_thoi_diem_to_chuc_tin_dung_thuc_te_thu_duoc_tien_lai_vay_cua_khach_hang_Viec_xuat_hoa_don_khi_chua_co_dong_tien_thuc_thu_la_khong_dung_ban_chat_giao_dich_va_tiem_an_rui_ro_phap_ly\"><\/span>Kh\u00f4ng. Theo quy \u0111\u1ecbnh, n\u1ebfu \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng thu \u0111\u01b0\u1ee3c, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n theo th\u1ecfa thu\u1eadn, m\u00e0 l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng. Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n khi ch\u01b0a c\u00f3 d\u00f2ng ti\u1ec1n th\u1ef1c thu l\u00e0 kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 ti\u1ec1m \u1ea9n r\u1ee7i ro ph\u00e1p l\u00fd.<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n theo th\u1ecfa thu\u1eadn cho vay \u0111\u00e3 k\u00fd k\u1ebft, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng thu l\u00e3i tr\u01b0\u1edbc h\u1ea1n \u0111\u00f3, kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ebfn k\u1ef3 h\u1ea1n ghi trong h\u1ee3p \u0111\u1ed3ng ban \u0111\u1ea7u.                    <\/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=\"To_chuc_tin_dung_co_bat_buoc_phai_dang_ky_su_dung_hoa_don_dien_tu_de_ap_dung_quy_dinh_nay_khong\"><\/span>T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y 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. Theo kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi t\u01b0 c\u00e1ch l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n b\u1ecb ng\u1eebng ho\u1eb7c t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_diem_lap_hoa_don_doi_voi_hoat_dong_cho_vay_co_ap_dung_chung_cho_moi_khoan_vay_khong_hay_phu_thuoc_vao_tung_hop_dong\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u00f3 \u00e1p d\u1ee5ng chung cho m\u1ecdi kho\u1ea3n vay kh\u00f4ng, hay ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng h\u1ee3p \u0111\u1ed3ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ed1c th\u1eddi gian c\u1ed1 \u0111\u1ecbnh \u00e1p d\u1ee5ng chung cho to\u00e0n b\u1ed9 danh m\u1ee5c cho vay, m\u00e0 x\u00e1c \u0111\u1ecbnh theo k\u1ef3 h\u1ea1n thu l\u00e3i t\u1ea1i th\u1ecfa thu\u1eadn cho vay c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3 gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i ri\u00eang l\u1ecbch thu l\u00e3i c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, kh\u00f4ng \u00e1p d\u1ee5ng m\u00e1y m\u00f3c m\u1ed9t quy t\u1eafc chung cho t\u1ea5t c\u1ea3 kh\u00e1ch h\u00e0ng.                     <\/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\": \"Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.\"\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\": \"N\u1ebfu kh\u00e1ch h\u00e0ng ch\u01b0a tr\u1ea3 l\u00e3i \u0111\u00fang h\u1ea1n, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n 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. Theo quy \u0111\u1ecbnh, n\u1ebfu \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng thu \u0111\u01b0\u1ee3c, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n theo th\u1ecfa thu\u1eadn, m\u00e0 l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng. Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n khi ch\u01b0a c\u00f3 d\u00f2ng ti\u1ec1n th\u1ef1c thu l\u00e0 kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 ti\u1ec1m \u1ea9n r\u1ee7i ro ph\u00e1p l\u00fd.\"\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\": \"Kh\u00f4ng. Theo quy \u0111\u1ecbnh, n\u1ebfu \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i m\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng thu \u0111\u01b0\u1ee3c, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n theo th\u1ecfa thu\u1eadn, m\u00e0 l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng. Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n khi ch\u01b0a c\u00f3 d\u00f2ng ti\u1ec1n th\u1ef1c thu l\u00e0 kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 ti\u1ec1m \u1ea9n r\u1ee7i ro ph\u00e1p l\u00fd.\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n theo th\u1ecfa thu\u1eadn cho vay \u0111\u00e3 k\u00fd k\u1ebft, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng thu l\u00e3i tr\u01b0\u1edbc h\u1ea1n \u0111\u00f3, kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ebfn k\u1ef3 h\u1ea1n ghi trong h\u1ee3p \u0111\u1ed3ng ban \u0111\u1ea7u.\"\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\": \"T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y 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. Theo kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi t\u01b0 c\u00e1ch l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n b\u1ecb ng\u1eebng ho\u1eb7c t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.\"\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\": \"Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay c\u00f3 \u00e1p d\u1ee5ng chung cho m\u1ecdi kho\u1ea3n vay kh\u00f4ng, hay ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng h\u1ee3p \u0111\u1ed3ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ed1c th\u1eddi gian c\u1ed1 \u0111\u1ecbnh \u00e1p d\u1ee5ng chung cho to\u00e0n b\u1ed9 danh m\u1ee5c cho vay, m\u00e0 x\u00e1c \u0111\u1ecbnh theo k\u1ef3 h\u1ea1n thu l\u00e3i t\u1ea1i th\u1ecfa thu\u1eadn cho vay c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3 gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i ri\u00eang l\u1ecbch thu l\u00e3i c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, kh\u00f4ng \u00e1p d\u1ee5ng m\u00e1y m\u00f3c m\u1ed9t quy t\u1eafc chung cho t\u1ea5t c\u1ea3 kh\u00e1ch h\u00e0ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>K\u1ec3 t\u1eeb khi c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, kh\u00f4ng \u00edt k\u1ebf to\u00e1n t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1eabn c\u00f2n b\u0103n kho\u0103n v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay. \u0110\u00e2y l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng ch\u1eebng quen thu\u1ed9c nh\u01b0ng l\u1ea1i ti\u1ec1m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9279,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9278","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\/9278","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=9278"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9278\/revisions"}],"predecessor-version":[{"id":9283,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9278\/revisions\/9283"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9279"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}