{"id":9533,"date":"2026-08-06T09:07:24","date_gmt":"2026-08-06T02:07:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9533"},"modified":"2026-08-06T09:07:24","modified_gmt":"2026-08-06T02:07:24","slug":"thu-tuc-tieu-huy-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/","title":{"rendered":"\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u5904\u7406\u5269\u4f59\u5e93\u5b58\u7684\u7a0b\u5e8f\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51e0\u4e4e\u6240\u6709\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u90fd\u4f1a\u9762\u4e34\u672a\u552e\u5e93\u5b58\u7684\u5904\u7406\u96be\u9898\uff0c\u4f8b\u5982\u8d27\u7269\u56e0\u81ea\u7136\u751f\u5316\u53d8\u5316\u800c\u635f\u574f\u3001\u8fc7\u65f6\u3001\u6280\u672f\u843d\u540e\u6216\u65e0\u6cd5\u4f7f\u7528\u7b49\u60c5\u51b5\u3002\u56e0\u6b64\uff0c\u5fc5\u987b\u6b63\u786e\u6267\u884c\u6b64\u6d41\u7a0b\uff0c\u5e76\u5907\u9f50\u6240\u6709\u5fc5\u8981\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u624d\u80fd\u786e\u4fdd\u76f8\u5173\u8d39\u7528\u83b7\u5f97\u7a0e\u52a1\u673a\u5173\u8ba4\u53ef\uff0c\u907f\u514d\u8fdb\u9879\u589e\u503c\u7a0e\u88ab\u8ffd\u6eaf\u5f81\u6536\u3002MAN \u2013 Master Accountant Network 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class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Vi_sao_doanh_nghiep_can_nam_ro_thu_tuc_tieu_huy_hang_ton_kho\" >\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u5904\u7406\u8fc7\u5269\u5e93\u5b58\u7684\u6d41\u7a0b\uff1f<\/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\/thu-tuc-tieu-huy-hang-ton-kho\/#Can_cu_phap_ly_quy_dinh_ve_thu_tuc_tieu_huy_hang_ton_kho\" >\u5236\u5b9a\u5269\u4f59\u5e93\u5b58\u9500\u6bc1\u7a0b\u5e8f\u89c4\u7ae0\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Ba_nhom_nghia_vu_bat_buoc_khi_thuc_hien_tieu_huy_hang_ton_kho\" >\u6267\u884c\u5e93\u5b58\u9500\u6bc1\u65f6\u5fc5\u987b\u5c65\u884c\u7684\u4e09\u7c7b\u4e49\u52a1\u3002\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Quy_trinh_tieu_huy_theo_quy_dinh_hai_quan\" >\u9500\u6bc1\u8fc7\u7a0b\u7b26\u5408\u6d77\u5173\u89c4\u5b9a\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_1_Lap_phuong_an_tieu_huy\" >\u7b2c\u4e00\u6b65\uff1a\u5236\u5b9a\u5904\u7f6e\u8ba1\u5212\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_2_Thong_bao_cho_co_quan_hai_quan_truoc_khi_tieu_huy\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Truong_hop_nguyen_phu_lieu_thuoc_so_huu_ben_dat_gia_cong_nuoc_ngoai\" >\u5982\u679c\u539f\u6750\u6599\u7684\u6240\u6709\u6743\u5f52\u5916\u56fd\u5916\u5305\u5ba2\u6237\u6240\u6709\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Truong_hop_hang_hoa_thuoc_so_huu_doanh_nghiep\" >\u5982\u679c\u8d27\u7269\u7684\u6240\u6709\u6743\u5f52\u4f01\u4e1a\u6240\u6709\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Pham_vi_chi_phi_duoc_tru_da_duoc_mo_rong\" >\u53ef\u6263\u9664\u8d39\u7528\u7684\u8303\u56f4\u6269\u5927\u4e86\u3002<\/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\/thu-tuc-tieu-huy-hang-ton-kho\/#Thue_GTGT_dau_vao_khi_tieu_huy_hang_ton_kho_co_phai_dieu_chinh_giam_khong\" >\u9500\u6bc1\u5e93\u5b58\u65f6\uff0c\u8fdb\u9879\u589e\u503c\u7a0e\u662f\u5426\u5e94\u8be5\u5411\u4e0b\u8c03\u6574\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Nhung_sai_sot_thuong_gap_khi_thuc_hien_thu_tuc_tieu_huy_hang_ton_kho\" >\u6267\u884c\u5e93\u5b58\u5904\u7f6e\u7a0b\u5e8f\u65f6\u5e38\u72af\u7684\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Cau_hoi_thuong_gap_ve_thu_tuc_tieu_huy_hang_ton_kho\" >\u5173\u4e8e\u5e93\u5b58\u5904\u7f6e\u7a0b\u5e8f\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Tieu_huy_hang_ton_kho_co_bat_buoc_phai_thong_bao_cho_co_quan_hai_quan_khong\" >\u9500\u6bc1\u672a\u552e\u51fa\u7684\u5e93\u5b58\u662f\u5426\u5fc5\u987b\u901a\u77e5\u6d77\u5173\u5f53\u5c40\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Chi_phi_tieu_huy_hang_ton_kho_co_duoc_tru_khi_tinh_thue_thu_nhap_doanh_nghiep_khong\" >\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5904\u7f6e\u672a\u552e\u51fa\u5e93\u5b58\u7684\u6210\u672c\u662f\u5426\u53ef\u4ee5\u6263\u9664\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Thue_GTGT_dau_vao_cua_hang_tieu_huy_co_bi_dieu_chinh_giam_khong\" >\u9500\u6bc1\u8d27\u7269\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u662f\u5426\u4f1a\u5411\u4e0b\u8c03\u6574\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thu-tuc-tieu-huy-hang-ton-kho\/#Ho_so_thu_tuc_tieu_huy_hang_ton_kho_toi_thieu_gom_nhung_gi\" >\u9500\u6bc1\u8fc7\u5269\u5e93\u5b58\u6240\u9700\u7684\u6700\u4f4e\u6587\u4ef6\u6709\u54ea\u4e9b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u5904\u7406\u8fc7\u5269\u5e93\u5b58\u7684\u6d41\u7a0b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ecd\u7136\u5c06\u9500\u6bc1\u8fc7\u5269\u5e93\u5b58\u89c6\u4e3a\u7b80\u5355\u7684\u5185\u90e8\u64cd\u4f5c\uff1a\u51c6\u5907\u4e00\u4efd\u62a5\u544a\uff0c\u7b7e\u5b57\uff0c\u7136\u540e\u9500\u6bc1\u5373\u53ef\u3002\u8fd9\u79cd\u505a\u6cd5\u5b58\u5728\u91cd\u5927\u98ce\u9669\uff0c\u5c24\u5176\u662f\u5bf9\u4e8e\u90a3\u4e9b\u4ee5\u52a0\u5de5\u6216\u51fa\u53e3\u751f\u4ea7\u6a21\u5f0f\u8fdb\u53e3\u539f\u6750\u6599\u548c\u96f6\u90e8\u4ef6\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u4e9b\u4ea7\u54c1\u514d\u5f81\u8fdb\u53e3\u5173\u7a0e\uff0c\u4f46\u9700\u63a5\u53d7\u6d77\u5173\u76d1\u7ba1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6267\u884c\u5e93\u5b58\u9500\u6bc1\u7a0b\u5e8f\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u540c\u65f6\u5c65\u884c\u4ee5\u4e0b\u4e09\u7c7b\u4e49\u52a1\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u603b\u7ed3<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5fc5\u8981\u6761\u4ef6<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6d77\u5173\u7a0b\u5e8f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9500\u6bc1\u524d\u9700\u4e8b\u5148\u901a\u77e5\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u9644\u5f55 II \u4e2d\u7684\u8868\u683c 22a \u901a\u8fc7\u7cfb\u7edf\u53d1\u9001\u901a\u77e5\uff1b\u5728\u53d6\u6d88\u4e4b\u524d\uff0c\u7b49\u5f85\u6709\u5173\u662f\u5426\u9700\u8981\u76f4\u63a5\u76d1\u7763\u7684\u56de\u590d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d39\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5305\u542b\u5728\u53ef\u62b5\u6263\u8d39\u7528\u4e2d\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f01\u4e1a\u62e5\u6709\u7684\u8d27\u7269\uff1b\u5728\u4f01\u4e1a\u5185\u4fdd\u5b58\u5b8c\u6574\u7684\u9500\u6bc1\u8bb0\u5f55\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fdb\u9879\u589e\u503c\u7a0e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u514d\u8d54\u989d\uff0c\u65e0\u9700\u5411\u4e0b\u8c03\u6574\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u6587\u4ef6\u8bc1\u660e\u635f\u5931\u6ca1\u6709\u5f97\u5230\u8d54\u507f\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u9057\u6f0f\u4efb\u4f55\u4e00\u9879\u4e49\u52a1\uff0c\u4f01\u4e1a\u90fd\u53ef\u80fd\u9762\u4e34\u540e\u679c\uff1a\u4ece\u8fdb\u53e3\u7a0e\u548c\u589e\u503c\u7a0e\u7684\u8ffd\u6eaf\u5f81\u6536\uff0c\u5230\u9500\u552e\u6210\u672c\u5168\u90e8\u65e0\u6cd5\u4f5c\u4e3a\u4f01\u4e1a\u6240\u5f97\u7a0e\u62b5\u6263\u9879\u3002\u6b63\u56e0\u5982\u6b64\uff0c\u8bb8\u591a\u52a0\u5de5\u548c\u51fa\u53e3\u4f01\u4e1a\u5e94\u8be5\u4e3b\u52a8\u4e86\u89e3\u76f8\u5173\u4fe1\u606f\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-tron-goi\/\"> \u5168\u5957\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4ece\u89c4\u5212\u9636\u6bb5\u5f00\u59cb\uff0c\u76ee\u6807\u5c31\u662f\u786e\u4fdd\u6240\u6709\u4e09\u7c7b\u6d77\u5173\u4e49\u52a1\u2014\u2014\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u589e\u503c\u7a0e\u2014\u2014\u540c\u6b65\u5904\u7406\uff0c\u4e0d\u9057\u6f0f\u4efb\u4f55\u6b65\u9aa4\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_ve_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\u5236\u5b9a\u5269\u4f59\u5e93\u5b58\u9500\u6bc1\u7a0b\u5e8f\u89c4\u7ae0\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u5e93\u5b58\u5904\u7f6e\u7a0b\u5e8f\u6b63\u786e\u6267\u884c\uff0c\u5e76\u5728\u5411\u7a0e\u52a1\u548c\u6d77\u5173\u5f53\u5c40\u89e3\u91ca\u65f6\u5177\u6709\u6cd5\u5f8b\u6548\u529b\uff0c\u4f01\u4e1a\u9700\u8981\u9075\u5b88\u4ee5\u4e0b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c9\u6761\u7b2c2\u6b3e\u7b2ci7\u70b9\u548cj\u70b9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c23\u6761\u7b2c1\u6b3e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 38\/2015\/TT-BTC \u53f7\u901a\u77e5\u7b2c 55 \u6761\u3001\u7b2c 64 \u6761\uff08d \u6b3e\u7b2c 3 \u9879\uff09\u3001\u7b2c 71 \u6761\u548c\u7b2c 75 \u6761\uff08\u7ecf\u7b2c 39\/2018\/TT-BTC \u53f7\u901a\u77e5\u548c\u7b2c 121\/2025\/TT-BTC \u53f7\u901a\u77e5\u4fee\u8ba2\u548c\u8865\u5145\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d77\u5173\u90e8\u95e8\u4e8e 2026 \u5e74 6 \u6708 30 \u65e5\u7b7e\u53d1\u7684\u5b98\u65b9\u6587\u4ef6\u7f16\u53f7\u4e3a 18294\/CHQ-GSQL\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\uff08\u7ecf\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4fee\u8ba2\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2020\u5e74\u73af\u5883\u4fdd\u62a4\u6cd5\u548c\u7b2c08\/2022\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 48\/2019\/TT-BTC \u53f7\u901a\u51fd\u548c\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u51fd<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u51c6\u5907\u9500\u6bc1\u6587\u4ef6\u65f6\u5fc5\u987b\u5f15\u7528\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u4ee5\u907f\u514d\u7a0e\u52a1\u673a\u5173\u62d2\u7edd\u6839\u636e\u5df2\u8fc7\u671f\u7684\u6587\u4ef6\u652f\u4ed8\u8d39\u7528\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_nhom_nghia_vu_bat_buoc_khi_thuc_hien_tieu_huy_hang_ton_kho\"><\/span><b>\u6267\u884c\u5e93\u5b58\u9500\u6bc1\u65f6\u5fc5\u987b\u5c65\u884c\u7684\u4e09\u7c7b\u4e49\u52a1\u3002\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u672c\u8d28\u4e0a\u8bb2\uff0c\u9500\u6bc1\u8fc7\u5269\u5e93\u5b58\u7684\u7a0b\u5e8f\u5e76\u975e\u5355\u4e00\u7a0b\u5e8f\uff0c\u800c\u662f\u653f\u5e9c\u884c\u653f\u7ba1\u7406\u4e09\u4e2a\u9886\u57df\u7684\u4ea4\u53c9\u73af\u8282\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d77\u5173\uff08\u9488\u5bf9\u8fdb\u53e3\u8d27\u7269\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08\u53ef\u6263\u9664\u8d39\u7528\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ee5\u53ca\u589e\u503c\u7a0e\uff08\u8fdb\u9879\u7a0e\u62b5\u6263\uff09\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5efa\u7acb\u5185\u90e8\u6d41\u7a0b\uff0c\u4ee5\u4fbf\u5e76\u884c\u5904\u7406\u6240\u6709\u4e09\u7c7b\u4e49\u52a1\uff0c\u800c\u4e0d\u662f\u5206\u5f00\u5904\u7406\uff0c\u56e0\u4e3a\u4e00\u7c7b\u4e49\u52a1\u7684\u6587\u4ef6\u901a\u5e38\u53ef\u4ee5\u4f5c\u4e3a\u53e6\u4e00\u7c7b\u4e49\u52a1\u7684\u8bc1\u636e\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tieu_huy_theo_quy_dinh_hai_quan\"><\/span><b>\u9500\u6bc1\u8fc7\u7a0b\u7b26\u5408\u6d77\u5173\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u52a0\u5de5\u51fa\u53e3\u65b9\u6848\u4e0b\u514d\u5f81\u8fdb\u53e3\u5173\u7a0e\u4e14\u53d7\u6d77\u5173\u76d1\u7ba1\u7684\u8fdb\u53e3\u539f\u6750\u6599\u548c\u96f6\u90e8\u4ef6\uff0c\u672a\u7ecf\u4e8b\u5148\u901a\u77e5\u800c\u9500\u6bc1\u5c06\u88ab\u89c6\u4e3a\u64c5\u81ea\u6539\u53d8\u8d27\u7269\u9884\u671f\u7528\u9014\uff0c\u5bfc\u81f4\u6d77\u5173\u8ffd\u7f34\u8fdb\u53e3\u5173\u7a0e\u3001\u8fdb\u53e3\u589e\u503c\u7a0e\u4ee5\u53ca\u884c\u653f\u5904\u7f5a\u3002\u56e0\u6b64\uff0c\u6b64\u7c7b\u8d27\u7269\u7684\u5e93\u5b58\u9500\u6bc1\u7a0b\u5e8f\u5fc5\u987b\u4e25\u683c\u6309\u7167\u4ee5\u4e0b\u4e94\u4e2a\u6b65\u9aa4\u5b8c\u6574\u6267\u884c\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_phuong_an_tieu_huy\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u5236\u5b9a\u5904\u7f6e\u8ba1\u5212\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5236\u5b9a\u4e00\u4efd\u8be6\u7ec6\u7684\u8ba1\u5212\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d27\u7269\u6e05\u5355\uff0c\u6570\u91cf\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u5e94\u7684\u8fdb\u53e3\u7533\u62a5\u5355\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u5173\u5206\u5305\u534f\u8bae\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u786e\u5b9a\u5904\u7f6e\u539f\u56e0\u3001\u5904\u7f6e\u65b9\u6cd5\u3001\u5904\u7f6e\u5730\u70b9\u4ee5\u53ca\u9009\u5b9a\u7684\u5904\u7f6e\u5355\u4f4d\u3002\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thong_bao_cho_co_quan_hai_quan_truoc_khi_tieu_huy\"><\/span><b>\u7b2c\u4e8c\u6b65\uff1a\u9500\u6bc1\u524d\u901a\u77e5\u6d77\u5173\u5f53\u5c40\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u8fdb\u53e3\u8d27\u7269\u5e93\u5b58\u9500\u6bc1\u6d41\u7a0b\u4e2d\u7684\u5173\u952e\u6b65\u9aa4\u3002\u4f01\u4e1a\u9700\u901a\u8fc7\u7cfb\u7edf\u63d0\u4ea4\u9500\u6bc1\u901a\u77e5\uff0c\u8868\u683c\u7f16\u53f7\u4e3a22a\uff0c\u89c1\u9644\u5f55\u4e8c\u3002\u5982\u679c\u7cfb\u7edf\u51fa\u73b0\u6545\u969c\u6216\u6280\u672f\u95ee\u9898\uff0c\u4f01\u4e1a\u5219\u9700\u63d0\u4ea4\u7eb8\u8d28\u526f\u672c\uff0c\u8868\u683c\u7f16\u53f7\u4e3a18b\/THHH\/GSQL\uff0c\u89c1\u9644\u5f55\u4e94\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Cho_phan_hoi_tu_co_quan_hai_quan\"><\/span><b>\u6b65\u9aa4 3\uff1a\u7b49\u5f85\u6d77\u5173\u5f53\u5c40\u7684\u56de\u590d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6d77\u5173\u5f53\u5c40\u5c06\u5c31\u662f\u5426\u4f1a\u6307\u6d3e\u5b98\u5458\u76f4\u63a5\u76d1\u7763\u9500\u6bc1\u8fc7\u7a0b\u4f5c\u51fa\u7b54\u590d\u3002\u5728\u6536\u5230\u6b64\u7b54\u590d\u4e4b\u524d\uff0c\u4f01\u4e1a\u4e25\u7981\u8fdb\u884c\u9500\u6bc1\u5de5\u4f5c\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Thuc_hien_tieu_huy_dung_phuong_an_da_thong_bao\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u6309\u7167\u516c\u5e03\u7684\u8ba1\u5212\u8fdb\u884c\u5904\u7f6e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9500\u6bc1\u8fc7\u7a0b\u5fc5\u987b\u6709\u6240\u6709\u76f8\u5173\u65b9\u7684\u5b8c\u6574\u7b7e\u5b57\u8bb0\u5f55\uff1b\u6574\u4e2a\u8fc7\u7a0b\u8fd8\u5fc5\u987b\u8fdb\u884c\u5f55\u50cf\u548c\u62cd\u7167\u3002\u8fd9\u88ab\u8ba4\u4e3a\u662f\u7a0e\u52a1\u548c\u6d77\u5173\u5f53\u5c40\u5728\u672a\u6765\u68c0\u67e5\u4e2d\u5ba1\u67e5\u7684\u6700\u91cd\u8981\u8bc1\u636e\u3002\u6ce8\u610f\uff1a\u4f01\u4e1a\u4e0d\u5f97\u5728\u5176\u5382\u533a\u5185\u711a\u70e7\u6216\u63a9\u57cb\u5e9f\u7269\uff1b\u4ed6\u4eec\u5fc5\u987b\u8058\u8bf7\u6301\u6709\u8bb8\u53ef\u8bc1\u7684\u73af\u4fdd\u670d\u52a1\u63d0\u4f9b\u5546\uff0c\u5e76\u4fdd\u7559\u8be5\u8bb8\u53ef\u8bc1\u7684\u526f\u672c\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Phan_anh_vao_bao_cao_quyet_toan\"><\/span><b>\u7b2c\u4e94\u6b65\uff1a\u5728\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u4e2d\u53cd\u6620\u8fd9\u4e00\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9500\u6bc1\u540e\uff0c\u4f01\u4e1a\u5fc5\u987b\u66f4\u65b0\u539f\u6750\u6599\u8d26\u7c3f\u4e2d\u9500\u6bc1\u7684\u539f\u6750\u6599\u6570\u91cf\uff0c\u5e76\u5411\u6d77\u5173\u5f53\u5c40\u63d0\u4ea4\u6700\u7ec8\u7ed3\u7b97\u62a5\u544a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u9700\u8981\u6ce8\u610f\u7684\u4e00\u4e2a\u91cd\u8981\u671f\u9650\u662f\uff0c\u4f01\u4e1a\u5fc5\u987b\u5728\u52a0\u5de5\u5408\u540c\u7ec8\u6b62\u6216\u5230\u671f\u540e30\u5929\u5185\u5b8c\u6210\u5269\u4f59\u539f\u6750\u6599\u3001\u5e9f\u6599\u548c\u5e9f\u5f03\u7269\u7684\u5904\u7f6e\u3002\u5982\u679c\u4f01\u4e1a\u9009\u62e9\u5728\u56fd\u5185\u9500\u552e\u5e9f\u6599\u548c\u5e9f\u5f03\u7269\u800c\u4e0d\u662f\u9500\u6bc1\uff0c\u5219\u514d\u5f81\u8fdb\u53e3\u7a0e\uff0c\u4f46\u5fc5\u987b\u7533\u62a5\u5e76\u7f34\u7eb3\u589e\u503c\u7a0e\u3001\u7279\u522b\u6d88\u8d39\u7a0e\u548c\u73af\u5883\u4fdd\u62a4\u7a0e\uff08\u5982\u9002\u7528\uff09\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_thu_tuc_tieu_huy_hang_ton_kho_can_chuan_bi\"><\/span><b>\u5904\u7406\u8fc7\u5269\u5e93\u5b58\u6240\u9700\u6587\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9535\" aria-describedby=\"caption-attachment-9535\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9535\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi.jpg\" alt=\"H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho c\u1ea7n chu\u1ea9n b\u1ecb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9535\" class=\"wp-caption-text\">\u5904\u7406\u8fc7\u5269\u5e93\u5b58\u6240\u9700\u6587\u4ef6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5e76\u672a\u5217\u660e\u5177\u4f53\u6240\u9700\u6587\u4ef6\uff0c\u4ec5\u8981\u6c42\u4f01\u4e1a\u4fdd\u7559\u5e76\u5728\u68c0\u67e5\u671f\u95f4\u63d0\u4f9b\u5b8c\u6574\u7684\u8bc1\u660e\u6587\u4ef6\u3002\u6362\u8a00\u4e4b\uff0c\u8bc1\u660e\u5e93\u5b58\u9500\u6bc1\u7a0b\u5e8f\u5408\u6cd5\u6027\u7684\u8d23\u4efb\u5728\u4e8e\u4f01\u4e1a\u81ea\u8eab\u3002\u8fd9\u4e5f\u662f\u670d\u52a1\u63d0\u4f9b\u5546\u5fc5\u987b\u63d0\u4f9b\u7684\u6587\u4ef6\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\u901a\u5e38\u4ece\u5904\u7f6e\u8ba1\u5212\u9636\u6bb5\u5f00\u59cb\u5c31\u534f\u52a9\u4f01\u4e1a\u5efa\u7acb\u548c\u7ef4\u62a4\u8bb0\u5f55\uff0c\u786e\u4fdd\u5ba1\u8ba1\u6240\u9700\u7684\u6587\u4ef6\u5b8c\u6574\u4e14\u4e00\u81f4\u3002\u4ee5\u4e0b\u662f\u5efa\u7acb\u548c\u7ef4\u62a4\u8bb0\u5f55\u6240\u9700\u7684\u6700\u4f4e\u6587\u4ef6\u6e05\u5355\uff1a\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5904\u7406\u672a\u552e\u5e93\u5b58\u6240\u9700\u6587\u4ef6\u7684\u6982\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6587\u4ef6\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e93\u5b58\u76d8\u70b9\u62a5\u544a\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7269\u6599\u4ee3\u7801\u3001\u6570\u91cf\u3001\u6210\u672c\u4ef7\u3001\u6536\u8d27\u65e5\u671f\u3001\u5e93\u5b58\u5468\u8f6c\u5929\u6570\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d28\u91cf\u8bc4\u4f30\u62a5\u544a\u6216\u9500\u6bc1\u65b9\u6848\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u91cd\u8981\u7684\u662f\uff0c\u8981\u7528\u6b63\u786e\u7684\u6cd5\u5f8b\u8bed\u8a00\u8bf4\u660e\u539f\u56e0\uff1a\u56e0\u81ea\u7136\u751f\u5316\u53d8\u5316\u3001\u8fc7\u65f6\u7684\u6b3e\u5f0f\u3001\u62a5\u5e9f\u6216\u4e27\u5931\u53ef\u7528\u6027\u9020\u6210\u7684\u635f\u5bb3\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51b3\u5b9a\u6210\u7acb\u6bc1\u706d\u59d4\u5458\u4f1a\u5e76\u6279\u51c6\u6bc1\u706d\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u6279\u6388\u6743\u8bc1\u660e\uff1b\u5305\u62ec\u8be6\u7ec6\u6e05\u5355\u548c\u6570\u503c\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9500\u6bc1\u8bb0\u5f55\u4e0a\u6709\u6240\u6709\u7406\u4e8b\u4f1a\u6210\u5458\u7684\u7b7e\u540d\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bf7\u5177\u4f53\u8bf4\u660e\u9500\u6bc1\u65f6\u95f4\u3001\u5730\u70b9\u3001\u65b9\u6cd5\u3001\u9500\u6bc1\u6570\u91cf\u548c\u56de\u6536\u4ef7\u503c\uff08\u5982\u6709\uff09\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6574\u4e2a\u7834\u574f\u8fc7\u7a0b\u7684\u56fe\u7247\u548c\u89c6\u9891\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u670d\u88c5\u884c\u4e1a\uff0c\u8bc1\u636e\u662f\u6700\u91cd\u8981\u7684\u6587\u4ef6\uff0c\u53d7\u5230\u7a0e\u52a1\u548c\u6d77\u5173\u5f53\u5c40\u7684\u91cd\u89c6\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ed3\u5e93\u653e\u884c\u5355\u3001\u5e93\u5b58\u5361\u3001\u8be6\u7ec6\u7269\u6599\u8d26\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c06\u6570\u91cf\u4e0e\u9500\u6bc1\u8bb0\u5f55\u8fdb\u884c\u6bd4\u8f83\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e9f\u7269\u5904\u7406\u5408\u540c\u3001\u4ea4\u63a5\u8bb0\u5f55\u3001\u79f0\u91cd\u8bc1\u660e\u3001\u53d1\u7968\u3001\u4ed8\u6b3e\u6388\u6743\u4e66\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u91d1\u989d\u8d85\u8fc7500\u4e07\u8d8a\u5357\u76fe\u5fc5\u987b\u4f7f\u7528\u975e\u73b0\u91d1\u652f\u4ed8\u65b9\u5f0f\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u8ba4\u672a\u83b7\u5f97\u4fdd\u9669\u8d54\u507f\u7684\u6587\u4ef6\uff1b\u9500\u6bc1\u901a\u77e5\u548c\u6d77\u5173\u56de\u590d\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62a5\u9500\u90e8\u5206\u5fc5\u987b\u4e8b\u5148\u4ece\u53ef\u6263\u9664\u8d39\u7528\u4e2d\u6263\u9664\uff1b\u6d77\u5173\u8bb0\u5f55\u5c06\u88ab\u4fdd\u5b58\uff0c\u4ee5\u8bc1\u660e\u9500\u6bc1\u7684\u5408\u6cd5\u6027\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c6\u5907\u597d\u6240\u6709\u516b\u79cd\u7c7b\u578b\u7684\u6587\u4ef6\u4e0d\u4ec5\u5bf9\u5e93\u5b58\u9500\u6bc1\u7a0b\u5e8f\u81f3\u5173\u91cd\u8981\uff0c\u800c\u4e14\u4e5f\u662f\u5728\u65e5\u540e\u6d77\u5173\u6e05\u5173\u68c0\u67e5\u6216\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\u4fdd\u62a4\u4f01\u4e1a\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_tieu_huy_hang_ton_kho_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5b58\u8d27\u5904\u7f6e\u6210\u672c\u53ef\u6263\u9664\u7684\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9534\" aria-describedby=\"caption-attachment-9534\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9534\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9534\" class=\"wp-caption-text\">\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5b58\u8d27\u5904\u7f6e\u6210\u672c\u53ef\u6263\u9664\u7684\u6761\u4ef6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51fa\u53e3\u52a0\u5de5\u4f01\u4e1a\u5728\u6267\u884c\u5e93\u5b58\u5904\u7f6e\u7a0b\u5e8f\u65f6\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u5173\u952e\u70b9\u4e4b\u4e00\u662f\u6b63\u786e\u8bc6\u522b\u88ab\u9500\u6bc1\u8d27\u7269\u7684\u6240\u6709\u6743\uff0c\u56e0\u4e3a\u8fd9\u76f4\u63a5\u51b3\u5b9a\u4e86\u6210\u672c\u662f\u5426\u80fd\u591f\u786e\u8ba4\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nguyen_phu_lieu_thuoc_so_huu_ben_dat_gia_cong_nuoc_ngoai\"><\/span><b>\u5982\u679c\u539f\u6750\u6599\u7684\u6240\u6709\u6743\u5f52\u5916\u56fd\u5916\u5305\u5ba2\u6237\u6240\u6709\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5df2\u6536\u5230\u5e76\u8fdb\u884c\u52a0\u5de5\u7684\u8d27\u7269\uff08\u8fd9\u4e9b\u8d27\u7269\u5c5e\u4e8e\u8868\u5916\u8d44\u4ea7\uff09\uff0c\u4f01\u4e1a\u4e0d\u5f97\u5c06\u9500\u6bc1\u8d27\u7269\u7684\u6210\u672c\u8ba1\u5165\u8d39\u7528\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u8d27\u7269\u5e76\u975e\u4f01\u4e1a\u62e5\u6709\u7684\u8d44\u4ea7\u3002\u53ea\u6709\u4f01\u4e1a\u5b9e\u9645\u53d1\u751f\u7684\u9500\u6bc1\u670d\u52a1\u6210\u672c\uff08\u4f8b\u5982\u79df\u7528\u52a0\u5de5\u8bbe\u5907\u3001\u8fd0\u8f93\u7b49\uff09\u624d\u80fd\u6263\u9664\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_hang_hoa_thuoc_so_huu_doanh_nghiep\"><\/span><b>\u5982\u679c\u8d27\u7269\u7684\u6240\u6709\u6743\u5f52\u4f01\u4e1a\u6240\u6709\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f01\u4e1a\u81ea\u884c\u8d2d\u4e70\u7684\u539f\u6750\u6599\uff0c\u6216\u8005\u4f01\u4e1a\u62e5\u6709\u7684\u6210\u54c1\u6216\u534a\u6210\u54c1\uff08\u7528\u4e8e\u51fa\u53e3\u751f\u4ea7\u6216\u81ea\u4f9b\u539f\u6750\u6599\uff09\uff0c\u4f01\u4e1a\u53ef\u4ee5\u6309\u7167\u76f8\u5173\u89c4\u5b9a\uff0c\u5c06\u9500\u552e\u6210\u672c\u5168\u989d\u8ba1\u5165\u53ef\u6263\u9664\u8d39\u7528\u3002 <strong><span style=\"color: #0000ff;\">D<\/span><\/strong><\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c9\u6761\u7b2c2\u6b3e\u7b2ci7\u70b9<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5982\u679c\u52a0\u5de5\u5408\u540c\u89c4\u5b9a\u5ba2\u6237\u5411\u52a0\u5de5\u516c\u53f8\u507f\u8fd8\u5904\u7f6e\u8d39\u7528\uff0c\u5219\u8be5\u9879\u56de\u6536\u5fc5\u987b\u5f00\u5177\u53d1\u7968\u5e76\u4f5c\u4e3a\u6536\u5165\u6216\u5176\u4ed6\u6240\u5f97\u8bb0\u5f55\uff1b\u7533\u62a5\u7a0e\u6b3e\u65f6\u4e0d\u80fd\u9057\u6f0f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_chi_phi_duoc_tru_da_duoc_mo_rong\"><\/span><b>\u53ef\u6263\u9664\u8d39\u7528\u7684\u8303\u56f4\u6269\u5927\u4e86\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u4e4b\u524d\u7684\u89c4\u5b9a\u76f8\u6bd4\uff0c\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c9\u6761\u7b2c2\u6b3e\u7b2ci7\u70b9\u76f4\u63a5\u627f\u8ba4\u4e86\u8fc7\u65f6\u3001\u6280\u672f\u843d\u540e\u3001\u62a5\u5e9f\u6216\u65e0\u6cd5\u4f7f\u7528\u7684\u5546\u54c1\u7c7b\u522b\u2014\u2014\u8fd9\u4e9b\u539f\u56e0\u6b64\u524d\u88ab\u7b2c96\/2015\u53f7\u901a\u51fd\u6392\u9664\u5728\u5916\u3002\u73b0\u884c\u5e93\u5b58\u9500\u6bc1\u7a0b\u5e8f\u4e2d\u7684\u53ef\u6263\u9664\u8d39\u7528\u5305\u62ec\u9500\u6bc1\u5546\u54c1\u7684\u6210\u672c\uff08\u6263\u9664\u5df2\u9884\u7559\u7684\u51c6\u5907\u91d1\uff09\u4ee5\u53ca\u4e0e\u9500\u6bc1\u8fc7\u7a0b\u76f4\u63a5\u76f8\u5173\u7684\u8d39\u7528\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_khi_tieu_huy_hang_ton_kho_co_phai_dieu_chinh_giam_khong\"><\/span><b>\u9500\u6bc1\u5e93\u5b58\u65f6\uff0c\u8fdb\u9879\u589e\u503c\u7a0e\u662f\u5426\u5e94\u8be5\u5411\u4e0b\u8c03\u6574\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u8bb8\u591a\u4f1a\u8ba1\u5e08\u5728\u6267\u884c\u5b58\u8d27\u5904\u7f6e\u7a0b\u5e8f\u65f6\u6240\u5173\u5fc3\u7684\u95ee\u9898\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c23\u6761\u7b2c1\u6b3e<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6709\u6743\u62b5\u6263\u5168\u90e8\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u5305\u62ec\u5df2\u4e22\u5931\u4e14\u672a\u83b7\u8d54\u507f\u7684\u8d27\u7269\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u3002\u8fd9\u610f\u5473\u7740\uff0c\u53ea\u8981\u6709\u5145\u5206\u7684\u51ed\u8bc1\u8bc1\u660e\u8d27\u7269\u4e22\u5931\u4e14\u672a\u83b7\u8d54\u507f\uff0c\u5c31\u65e0\u9700\u5411\u4e0b\u8c03\u6574\u4e4b\u524d\u62b5\u6263\u7684\u589e\u503c\u7a0e\u989d\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd8\u9700\u6ce8\u610f\u4e24\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u8fdb\u53e3\u539f\u6750\u6599\u514d\u5f81\u8fdb\u53e3\u5173\u7a0e\uff0c\u56e0\u6b64\u5728\u8fdb\u53e3\u9636\u6bb5\u4e0d\u4f1a\u4ea7\u751f\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u6240\u4ee5\u65e0\u9700\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5904\u7f6e\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u8d39\u7528\uff08\u5982\u8fd0\u8f93\u8d39\u548c\u5e9f\u7269\u5904\u7406\u8d39\uff09\u7684\u589e\u503c\u7a0e\u4ecd\u7136\u53ef\u4ee5\u50cf\u5176\u4ed6\u4efb\u4f55\u5408\u6cd5\u8d39\u7528\u4e00\u6837\u6263\u9664\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u53d1\u7968\uff0c\u4e00\u822c\u539f\u5219\u662f <\/span><b>\u5904\u7f6e\u540e\u4e0d\u5f00\u5177\u53d1\u7968\u3002<\/b><span style=\"font-weight: 400;\"> \u8d27\u7269\u3002\u4f46\u662f\uff0c\u5982\u679c\u9500\u6bc1\u8fc7\u7a0b\u5bfc\u81f4\u5e9f\u6599\u7684\u56de\u6536\u548c\u9500\u552e\uff08\u4f8b\u5982\uff0c\u7eba\u7ec7\u884c\u4e1a\u7684\u788e\u5e03\u3001\u68c9\u7eb1\uff09\uff0c\u5219\u4f01\u4e1a\u9700\u8981\u5f00\u5177\u53d1\u7968\u5e76\u5c31\u56de\u6536\u7684\u4ef7\u503c\u7533\u62a5\u9500\u9879\u589e\u503c\u7a0e\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_thuc_hien_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\u6267\u884c\u5e93\u5b58\u5904\u7f6e\u7a0b\u5e8f\u65f6\u5e38\u72af\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u5b9e\u9645\u54a8\u8be2\u7ecf\u9a8c\uff0cMAN \u53d1\u73b0\u4e86\u4e00\u4e9b\u53cd\u590d\u51fa\u73b0\u7684\u9519\u8bef\uff0c\u8fd9\u4e9b\u9519\u8bef\u4f1a\u4f7f\u4f01\u4e1a\u5728\u7a0e\u52a1\u548c\u6d77\u5173\u5f53\u5c40\u68c0\u67e5\u5269\u4f59\u5e93\u5b58\u9500\u6bc1\u6587\u4ef6\u65f6\u9762\u4e34\u98ce\u9669\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8df3\u8fc7\u6d77\u5173\u7533\u62a5\u6b65\u9aa4\uff1a <\/b><span style=\"font-weight: 400;\">\u8fd9\u662f\u6309\u7167\u52a0\u5de5\u51fa\u53e3\u751f\u4ea7\u65b9\u5f0f\u8fdb\u53e3\u8d27\u7269\u7684\u6700\u4e25\u91cd\u8fdd\u6cd5\u884c\u4e3a\uff0c\u53ef\u89c6\u4e3a\u672a\u7ecf\u6388\u6743\u6539\u53d8\u9884\u671f\u7528\u9014\uff0c\u5bfc\u81f4\u5728\u8fdb\u53e3\u9636\u6bb5\u8ffd\u6eaf\u5f81\u6536\u8fdb\u53e3\u5173\u7a0e\u548c\u589e\u503c\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7f3a\u4e4f\u7834\u574f\u8fc7\u7a0b\u7684\u56fe\u7247\u548c\u89c6\u9891\uff1a <\/b><span style=\"font-weight: 400;\">\u4ec5\u51ed\u4e66\u9762\u8bb0\u5f55\u800c\u6ca1\u6709\u7167\u7247\u8bc1\u636e\u662f\u4e0d\u591f\u7684\u3002\u5f53\u5c40\u603b\u662f\u4f1a\u8d28\u7591\u8d27\u7269\uff08\u5c24\u5176\u662f\u8863\u7269\uff09\u662f\u5426\u771f\u7684\u88ab\u635f\u6bc1\u5230\u65e0\u6cd5\u4f7f\u7528\u7684\u7a0b\u5ea6\uff0c\u4f8b\u5982\u88ab\u5207\u5272\u3001\u6495\u88c2\u6216\u6495\u788e\uff0c\u8fd8\u662f\u5df2\u7ecf\u88ab\u6295\u653e\u5e02\u573a\u6d88\u8d39\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0d\u540c\u7c7b\u578b\u6587\u4ef6\u4e4b\u95f4\u7684\u6570\u636e\u5dee\u5f02\uff1a <\/b><span style=\"font-weight: 400;\">\u9500\u6bc1\u901a\u77e5\u4e66\u3001\u9500\u6bc1\u8bb0\u5f55\u3001\u52a0\u5de5\u5382\u51fa\u5177\u7684\u79f0\u91cd\u8bc1\u660e\u3001\u5e93\u5b58\u8d26\u7c3f\u548c\u7ed3\u7b97\u62a5\u544a\u5fc5\u987b\u5b8c\u5168\u4e00\u81f4\u3002\u8fd9\u662f\u6d77\u5173\u5728\u6e05\u5173\u540e\u68c0\u67e5\u4e2d\u6700\u5e38\u67e5\u5904\u7684\u4e00\u70b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5c06\u8d39\u7528\u8bb0\u5165\u9519\u8bef\u7684\u4f1a\u8ba1\u671f\u95f4\uff1a <\/b><span style=\"font-weight: 400;\">\u9500\u6bc1\u6210\u672c\u5fc5\u987b\u8bb0\u5f55\u5728\u5b9e\u9645\u9500\u6bc1\u8bb0\u5f55\u751f\u6210\u4e4b\u65e5\uff0c\u800c\u975e\u53d1\u73b0\u635f\u5931\u4e4b\u65e5\u3002\u5982\u679c\u4f01\u4e1a\u5e0c\u671b\u63d0\u524d\u53cd\u6620\u5b58\u8d27\u4ef7\u503c\u7684\u4e0b\u964d\uff0c\u5219\u9700\u8981\u901a\u8fc7\u5efa\u7acb\u5b58\u8d27\u8d2c\u503c\u51c6\u5907\u91d1\u673a\u5236\u6765\u5b9e\u73b0\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-48-2019-TT-BTC-huong-dan-trich-lap-va-xu-ly-cac-khoan-du-phong-giam-gia-hang-ton-kho-346536.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 48\/2019\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5728\u5b9e\u9645\u9500\u6bc1\u53d1\u751f\u4e4b\u524d\uff0c\u65e0\u6cd5\u76f4\u63a5\u5c06\u9500\u6bc1\u6210\u672c\u8bb0\u4e3a\u8d39\u7528\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u4f1a\u8ba1\u5904\u7406\uff0c\u5728\u6267\u884c\u5b58\u8d27\u9500\u6bc1\u7a0b\u5e8f\u65f6\uff0c\u4f01\u4e1a\u8bb0\u5f55\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 2294\uff08\u5df2\u62e8\u4ed8\u90e8\u5206\uff09\u6216\u501f\u8bb0\u8d26\u6237 632\uff08\u5269\u4f59\u90e8\u5206\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 152\u3001155 \u548c 156 \u5206\u522b\u662f\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u76d1\u7ba1\u8fc7\u6e21\u65f6\u671f\uff0c\u8bb8\u591a\u4f01\u4e1a\u9009\u62e9<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\"> <span style=\"font-weight: 400;\">\u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u5efa\u8bae\u7531\u50cf MAN\uff08Master Accountant Network\uff09\u8fd9\u6837\u7684\u4e13\u4e1a\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\u5bf9\u8d26\u6237\u6620\u5c04\u548c\u5904\u7f6e\u6210\u672c\u7684\u4f1a\u8ba1\u5904\u7406\u8fdb\u884c\u5f7b\u5e95\u5ba1\u67e5\uff0c\u800c\u4e0d\u662f\u8ba9\u5185\u90e8\u90e8\u95e8\u81ea\u5df1\u5904\u7406\uff0c\u8fd9\u6837\u53ef\u80fd\u4f1a\u51fa\u9519\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u663e\u7136\uff0c\u9500\u6bc1\u672a\u552e\u5e93\u5b58\u7684\u7a0b\u5e8f\u5e76\u975e\u7b80\u5355\u7684\u5185\u90e8\u4f1a\u8ba1\u64cd\u4f5c\uff0c\u800c\u662f\u4e0e\u6d77\u5173\u5408\u89c4\u3001\u8d39\u7528\u51ed\u8bc1\u6807\u51c6\u5316\u4ee5\u53ca\u589e\u503c\u7a0e\u62b5\u6263\u6743\u4fdd\u62a4\u5bc6\u5207\u76f8\u5173\u7684\u73af\u8282\u3002\u4e3a\u4e86\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\u3001\u6b20\u7a0e\u6216\u7f5a\u6b3e\u7684\u98ce\u9669\uff0c\u4f01\u4e1a\uff0c\u5c24\u5176\u662f\u7eba\u7ec7\u670d\u88c5\u548c\u51fa\u53e3\u52a0\u5de5\u884c\u4e1a\u7684\u4f01\u4e1a\uff0c\u9700\u8981\u91c7\u53d6\u9884\u9632\u63aa\u65bd\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u51c6\u5907\u5904\u7406\u5927\u91cf\u5e93\u5b58\uff0c\u6216\u8005\u5bf9\u6210\u672c\u5206\u7c7b\u3001\u786e\u5b9a\u52a0\u5de5\u8d27\u7269\u7684\u6240\u6709\u6743\u4ecd\u4e0d\u786e\u5b9a\uff0c\u4e8b\u5148\u54a8\u8be2\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u516c\u53f8\u5c06\u6709\u52a9\u4e8e\u60a8\u7684\u4f01\u4e1a\u907f\u514d\u5728\u7a0e\u52a1\u7ed3\u7b97\u548c\u6e05\u5173\u540e\u68c0\u67e5\u671f\u95f4\u4e0d\u5fc5\u8981\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>\u5173\u4e8e\u5e93\u5b58\u5904\u7f6e\u7a0b\u5e8f\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_huy_hang_ton_kho_co_bat_buoc_phai_thong_bao_cho_co_quan_hai_quan_khong\"><\/span><b>\u9500\u6bc1\u672a\u552e\u51fa\u7684\u5e93\u5b58\u662f\u5426\u5fc5\u987b\u901a\u77e5\u6d77\u5173\u5f53\u5c40\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u5bf9\u4e8e\u6309\u7167\u52a0\u5de5\u548c\u51fa\u53e3\u751f\u4ea7\u65b9\u6848\u8fdb\u53e3\u7684\u3001\u53d7\u6d77\u5173\u76d1\u7ba1\u7684\u8d27\u7269\uff0c\u4f01\u4e1a\u5fc5\u987b\u901a\u8fc7\u7cfb\u7edf\u4f7f\u7528\u9644\u5f55\u4e8c\u4e2d\u7684\u7b2c 22a \u53f7\u8868\u683c\u63d0\u4ea4\u901a\u77e5\uff0c\u5e76\u5728\u6536\u5230\u56de\u590d\u540e\u624d\u80fd\u8fdb\u884c\u9500\u6bc1\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_tieu_huy_hang_ton_kho_co_duoc_tru_khi_tinh_thue_thu_nhap_doanh_nghiep_khong\"><\/span><b>\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u5904\u7f6e\u672a\u552e\u51fa\u5e93\u5b58\u7684\u6210\u672c\u662f\u5426\u53ef\u4ee5\u6263\u9664\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u5982\u679c\u8d27\u7269\u5f52\u4f01\u4e1a\u6240\u6709\uff0c\u4e14\u4f01\u4e1a\u6309\u7167\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c9\u6761\u7b2c2\u6b3e\u7b2ci7\u9879\u7684\u89c4\u5b9a\u4fdd\u5b58\u4e86\u5b8c\u6574\u7684\u9500\u6bc1\u8bb0\u5f55\uff0c\u5219\u53ef\u4ee5\u6263\u9664\u3002\u5982\u679c\u8d27\u7269\u5f52\u5916\u56fd\u52a0\u5de5\u627f\u5305\u5546\u6240\u6709\uff0c\u5219\u53ea\u80fd\u6263\u9664\u9500\u6bc1\u670d\u52a1\u7684\u5b9e\u9645\u8d39\u7528\u3002<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_cua_hang_tieu_huy_co_bi_dieu_chinh_giam_khong\"><\/span><b>\u9500\u6bc1\u8d27\u7269\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u662f\u5426\u4f1a\u5411\u4e0b\u8c03\u6574\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\uff0c\u6839\u636e\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 23 \u6761\u7b2c 1 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kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. 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