{"id":9542,"date":"2026-08-11T09:31:29","date_gmt":"2026-08-11T02:31:29","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9542"},"modified":"2026-08-11T09:31:29","modified_gmt":"2026-08-11T02:31:29","slug":"dieu-chinh-hoa-don-va-khau-tru-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/","title":{"rendered":"\u5173\u4e8e\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u7684\u6700\u65b0\u89c4\u5b9a\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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400;\">\u6b63\u56e0\u5982\u6b64\uff0c\u638c\u63e1\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u6263\u9664\u7684\u76f8\u5173\u89c4\u5b9a\u5df2\u6210\u4e3a\u4efb\u4f55\u4f1a\u8ba1\u5e08\u7684\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u5c24\u5176\u662f\u57282025\u5e74\u4e2d\u671f\u4ee5\u6765\u6cd5\u5f8b\u6846\u67b6\u53d1\u751f\u91cd\u5927\u53d8\u5316\u7684\u60c5\u51b5\u4e0b\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uff08\u5bf9\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4fee\u8ba2\u548c\u8865\u5145\uff09 <\/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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5173\u4e8e\u589e\u503c\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7\u7684\u8be6\u7ec6\u6307\u5357\u9610\u660e\u4e86\u66f4\u6e05\u6670\u7684\u539f\u5219\uff0c\u4f46\u4e5f\u6536\u7d27\u4e86\u9002\u7528\u6761\u4ef6\u3002\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u4e2d\u7684\u5fae\u5c0f\u9519\u8bef\u90fd\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u652f\u51fa\u4e0d\u4e88\u8ba4\u53ef\u3001\u88ab\u8ffd\u7f34\u7a0e\u6b3e\u6216\u56e0\u903e\u671f\u4ed8\u6b3e\u800c\u88ab\u7f5a\u6b3e\u3002\u672c\u6587\u5c06\u7cfb\u7edf\u68b3\u7406\u73b0\u884c\u6cd5\u89c4\uff0c\u5e76\u5206\u6790\u4e24\u4e2a\u5e38\u89c1\u7684\u5b9e\u9645\u6848\u4f8b\uff0c\u4e3a\u4f1a\u8ba1\u4eba\u5458\u63d0\u4f9b\u51c6\u786e\u5e94\u7528\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao_la_gi\" >\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u662f\u4ec0\u4e48\u610f\u601d\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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Can_cu_phap_ly_ve_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\" >\u8c03\u6574\u53d1\u7968\u548c\u6263\u9664\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Dieu_chinh_hoa_don_khi_boi_thuong_tien_hang_do_loi_chat_luong\" >\u5bf9\u56e0\u8d27\u7269\u8d28\u91cf\u7f3a\u9677\u800c\u8fdb\u884c\u8d54\u507f\u65f6\uff0c\u8c03\u6574\u53d1\u7968\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Khi_nao_cong_ty_ban_hang_phai_lap_hoa_don_dieu_chinh_hoac_thay_the\" >\u9500\u552e\u516c\u53f8\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u5f00\u5177\u8c03\u6574\u53d1\u7968\u6216\u8865\u53d1\u53d1\u7968\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Quy_dinh_ve_noi_dung_the_hien_tren_hoa_don_dien_tu_dieu_chinh_thay_the\" >\u5173\u4e8e\u4fee\u6539\u548c\u66ff\u6362\u7535\u5b50\u53d1\u7968\u4e0a\u663e\u793a\u5185\u5bb9\u7684\u89c4\u5b9a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_hang_mau_khong_thu_tien_va_dieu_kien_khau_tru_thue_GTGT_dau_vao\" >\u514d\u8d39\u63d0\u4f9b\u6837\u54c1\uff0c\u5e76\u4eab\u6709\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u4f18\u60e0\u3002<\/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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_hang_mau_trong_nuoc_khong_thu_tien\" >\u56fd\u5185\u514d\u8d39\u5bc4\u9001\u6837\u54c1\u3002<\/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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_khau_hang_mau_khong_thu_tien_ra_nuoc_ngoai\" >\u5411\u56fd\u5916\u51fa\u53e3\u514d\u8d39\u6837\u54c1\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#So_sanh_nhanh_hai_truong_hop_xuat_hang_mau_khong_thu_tien\" >\u5feb\u901f\u5bf9\u6bd4\u4e24\u79cd\u5bc4\u9001\u514d\u8d39\u6837\u54c1\u7684\u60c5\u51b5\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Nhung_rui_ro_ke_toan_thuong_gap_khi_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\" >\u8c03\u6574\u53d1\u7968\u548c\u6263\u9664\u8fdb\u9879\u589e\u503c\u7a0e\u65f6\u5e38\u89c1\u7684\u4f1a\u8ba1\u98ce\u9669\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Cau_hoi_thuong_gap_ve_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\" >\u5173\u4e8e\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\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-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Hoa_don_dieu_chinh_hoa_don_thay_the_duoc_ke_khai_bo_sung_vao_ky_nao\" >\u8c03\u6574\u53d1\u7968\u548c\u66ff\u6362\u53d1\u7968\u5e94\u5728\u54ea\u4e2a\u671f\u95f4\u4f5c\u4e3a\u8865\u5145\u7533\u62a5\u7533\u62a5\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Xuat_hang_mau_khong_thu_tien_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\" >\u5982\u679c\u5546\u54c1\u4f5c\u4e3a\u6837\u54c1\u514d\u8d39\u51fa\u552e\uff0c\u662f\u5426\u53ef\u4ee5\u62b5\u6263\u8fdb\u9879\u589e\u503c\u7a0e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Khong_co_chung_tu_thanh_toan_khong_dung_tien_mat_khi_xuat_khau_hang_mau_thi_xu_ly_the_nao\" >\u51fa\u53e3\u6837\u54c1\u65f6\uff0c\u5982\u679c\u6ca1\u6709\u975e\u73b0\u91d1\u652f\u4ed8\u51ed\u8bc1\u8be5\u600e\u4e48\u529e\uff1f<\/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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Boi_thuong_tien_hang_do_loi_chat_luong_cong_ty_bat_buoc_phai_lap_hoa_don_dieu_chinh_hay_co_the_chon_hinh_thuc_khac\" >\u5bf9\u4e8e\u5b58\u5728\u8d28\u91cf\u7f3a\u9677\u7684\u8d27\u7269\u8fdb\u884c\u8d54\u507f\u65f6\uff0c\u516c\u53f8\u662f\u5426\u5fc5\u987b\u5f00\u5177\u8c03\u6574\u540e\u7684\u53d1\u7968\uff0c\u8fd8\u662f\u53ef\u4ee5\u9009\u62e9\u5176\u4ed6\u65b9\u6cd5\uff1f<\/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\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/#Hoa_don_da_lap_sai_con_duoc_huy_de_lap_hoa_don_moi_nhu_truoc_day_khong\" >\u4e4b\u524d\u90a3\u79cd\u9519\u8bef\u5f00\u5177\u7684\u53d1\u7968\u8fd8\u80fd\u53d6\u6d88\u5e76\u91cd\u65b0\u5f00\u5177\u5417\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao_la_gi\"><\/span><b>\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u662f\u4ec0\u4e48\u610f\u601d\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u672c\u8d28\u4e0a\u8bb2\uff0c\u8fd9\u662f\u4e24\u4e2a\u5bc6\u5207\u76f8\u5173\u7684\u64cd\u4f5c\uff0c\u4f46\u5728\u4f1a\u8ba1\u548c\u7a0e\u52a1\u65b9\u9762\u5374\u670d\u52a1\u4e8e\u4e0d\u540c\u7684\u76ee\u7684\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8c03\u6574\u53d1\u7968\u3002<\/b><span style=\"font-weight: 400;\">\u8fd9\u610f\u5473\u7740\u5356\u65b9\u9700\u8981\u521b\u5efa\u65b0\u53d1\u7968\u6765\u4fee\u6539\u5148\u524d\u5f00\u5177\u7684\u53d1\u7968\u4e0a\u7684\u4fe1\u606f\uff08\u6570\u91cf\u3001\u5355\u4ef7\u3001\u7a0e\u7387\u3001\u91d1\u989d\u7b49\uff09\uff0c\u800c\u4e0d\u662f\u50cf\u65e7\u89c4\u5b9a\u90a3\u6837\u53d6\u6d88\u539f\u53d1\u7968\u3002\u6839\u636e\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u53ef\u4ee5\u9009\u62e9\u4e24\u79cd\u521b\u5efa\u65b0\u53d1\u7968\u7684\u65b9\u5f0f\u3002 <\/span><b>\u8c03\u6574\u53d1\u7968<\/b><span style=\"font-weight: 400;\"> \u6216\u5efa\u7acb <\/span><b>\u8865\u53d1\u53d1\u7968<\/b><span style=\"font-weight: 400;\">\u5177\u4f53\u60c5\u51b5\u53d6\u51b3\u4e8e\u7f3a\u9677\u7684\u6027\u8d28\u4ee5\u53ca\u4e0e\u4e70\u65b9\u7684\u534f\u8bae\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263<\/b><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f01\u4e1a\u5728\u8d2d\u4e70\u5546\u54c1\u548c\u670d\u52a1\u65f6\uff0c\u6709\u6743\u4ece\u5e94\u7f34\u589e\u503c\u7a0e\u4e2d\u6263\u9664\u5df2\u652f\u4ed8\u7684\u589e\u503c\u7a0e\uff0c\u524d\u63d0\u662f\u4ed6\u4eec\u5b8c\u5168\u7b26\u5408\u589e\u503c\u7a0e\u6cd5\u53ca\u5176\u6307\u5bfc\u6587\u4ef6\u4e2d\u89c4\u5b9a\u7684\u53d1\u7968\u548c\u5355\u636e\u8981\u6c42\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u8fdb\u9879\u53d1\u7968\u5b58\u5728\u9700\u8981\u8c03\u6574\u7684\u9519\u8bef\uff0c\u6216\u8005\u53d1\u7968\u4e0d\u7b26\u5408\u4ed8\u6b3e\u51ed\u8bc1\u8981\u6c42\uff0c\u5219\u76f8\u5e94\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u6743\u5c06\u76f4\u63a5\u53d7\u5230\u5f71\u54cd\u3002\u56e0\u6b64\uff0c\u6b63\u786e\u7406\u89e3\u5e76\u6267\u884c\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u9636\u6bb5\u7684\u6b63\u786e\u7a0b\u5e8f\uff0c\u662f\u4f01\u4e1a\u907f\u514d\u7a0e\u52a1\u7ed3\u7b97\u98ce\u9669\u7684\u524d\u63d0\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\u8c03\u6574\u53d1\u7968\u548c\u6263\u9664\u8fdb\u9879\u589e\u503c\u7a0e\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;\">\u76ee\u524d\u89c4\u8303\u8fd9\u4e24\u9879\u4e1a\u52a1\u7684\u6cd5\u5f8b\u6846\u67b6\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u53d1\u7968\u3001\u8bc1\u660e\u6587\u4ef6\u548c\u57fa\u7840\u6587\u672c\u7684\u89c4\u5b9a\u73b0\u5df2\u8fdb\u884c\u4fee\u8ba2\u548c\u8865\u5145\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span style=\"font-weight: 400;\">\u672c\u6cd5\u4ee4\u81ea 2025 \u5e74 6 \u6708 1 \u65e5\u8d77\u751f\u6548\uff0c\u5bf9\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u82e5\u5e72\u6761\u6b3e\u8fdb\u884c\u4e86\u4fee\u8ba2\u548c\u8865\u5145\uff0c\u5176\u4e2d\u7b2c 1 \u6761\u7b2c 13 \u6b3e\u76f4\u63a5\u89c4\u5b9a\u4e86\u8c03\u6574\u53d1\u7968\u548c\u66ff\u6362\u53d1\u7968\u7684\u7b7e\u53d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u589e\u503c\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7<\/b><span style=\"font-weight: 400;\">\u5176\u4e2d\u89c4\u5b9a\u4e86\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u6761\u4ef6\u7684\u4e00\u822c\u539f\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span style=\"font-weight: 400;\">\u81ea 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\u7684\u589e\u503c\u7a0e\u6cd5\u5b9e\u65bd\u7ec6\u5219\u5305\u62ec\u7b2c 25 \u6761\u3001\u7b2c 26 \u6761\u548c\u7b2c 28 \u6761\u7b2c 9 \u6b3e\uff0c\u8fd9\u4e9b\u6761\u6b3e\u4e0e\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u6761\u4ef6\u76f4\u63a5\u76f8\u5173\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u9700\u8981\u6ce8\u610f\u7684\u4e00\u9879\u91cd\u8981\u53d8\u5316\uff1a <\/b><span style=\"font-weight: 400;\">\u5df2\u5206\u914d\u4ee3\u7801\u6216\u6570\u636e\u5df2\u63d0\u4ea4\u7a0e\u52a1\u673a\u5173\u7684\u7535\u5b50\u53d1\u7968\u4e0d\u5f97\u968f\u610f\u53d6\u6d88\u3002\u5fc5\u987b\u6309\u7167\u6cd5\u5f8b\u89c4\u5b9a\u7684\u7a0b\u5e8f\u8fdb\u884c\u8c03\u6574\u6216\u66ff\u6362\u3002\u8fd9\u662f\u66f4\u597d\u5730\u7406\u89e3\u5982\u4f55\u5904\u7406\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u7b49\u5b9e\u9645\u60c5\u51b5\u7684\u57fa\u7840\uff0c\u5177\u4f53\u5185\u5bb9\u5982\u4e0b\u6240\u8ff0\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_khi_boi_thuong_tien_hang_do_loi_chat_luong\"><\/span><b>\u5bf9\u56e0\u8d27\u7269\u8d28\u91cf\u7f3a\u9677\u800c\u8fdb\u884c\u8d54\u507f\u65f6\uff0c\u8c03\u6574\u53d1\u7968\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9543\" aria-describedby=\"caption-attachment-9543\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9543\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-moi-nhat-ve-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9543\" class=\"wp-caption-text\">\u5173\u4e8e\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u7684\u6700\u65b0\u89c4\u5b9a\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5236\u9020\u4e1a\u548c\u8d38\u6613\u4e2d\uff0c\u8fd9\u79cd\u60c5\u51b5\u76f8\u5f53\u5e38\u89c1\uff0c\u5546\u54c1\u5728\u751f\u4ea7\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u7f3a\u9677\u6216\u4e0d\u7b26\u5408\u8d28\u91cf\u6807\u51c6\uff0c\u8feb\u4f7f\u9500\u552e\u516c\u53f8\u5411\u5ba2\u6237\u8fdb\u884c\u8d54\u507f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_cong_ty_ban_hang_phai_lap_hoa_don_dieu_chinh_hoac_thay_the\"><\/span><b>\u9500\u552e\u516c\u53f8\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u5f00\u5177\u8c03\u6574\u53d1\u7968\u6216\u8865\u53d1\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6839\u636e\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff08\u4fee\u8ba2\u548c\u8865\u5145\u7b2c 123\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff09\u7b2c 1 \u6761\u7b2c 13 \u6b3e\u7684\u89c4\u5b9a\uff0c\u9500\u552e\u516c\u53f8\u53ef\u4ee5\u9009\u62e9\u4ee5\u4e0b\u4e24\u79cd\u5904\u7406\u65b9\u5f0f\u4e4b\u4e00\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u5148\u524d\u5df2\u5f00\u5177\u7684\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\uff0c\u6216\u8005\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u65b0\u5f00\u5177\u4e00\u5f20\u53d1\u7968\uff0c\u66ff\u6362\u4e4b\u524d\u5f00\u5177\u7684\u53d1\u7968\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u53f8\u5728\u9009\u62e9\u5408\u9002\u7684\u5904\u7406\u65b9\u6cd5\u540e\uff0c\u5c06\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u63d0\u4ea4\u8865\u5145\u7533\u62a5\u8868\u3002\u6839\u636e\u8865\u507f\u7684\u6027\u8d28\u4ee5\u53ca\u4e0e\u539f\u59cb\u53d1\u7968\u7684\u5dee\u5f02\u7a0b\u5ea6\uff0c\u4f1a\u8ba1\u4eba\u5458\u53ef\u4ee5\u9009\u62e9\u8c03\u6574\u6216\u66ff\u6362\uff0c\u4ece\u800c\u5728\u5904\u7406\u4ea4\u6613\u65f6\u62e5\u6709\u66f4\u5927\u7684\u7075\u6d3b\u6027\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_noi_dung_the_hien_tren_hoa_don_dien_tu_dieu_chinh_thay_the\"><\/span><b>\u5173\u4e8e\u4fee\u6539\u548c\u66ff\u6362\u7535\u5b50\u53d1\u7968\u4e0a\u663e\u793a\u5185\u5bb9\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u900f\u660e\u5ea6\u5e76\u4e3a\u4e0e\u539f\u59cb\u53d1\u7968\u8fdb\u884c\u6bd4\u8f83\u63d0\u4f9b\u4f9d\u636e\uff0c\u6cd5\u5f8b\u660e\u786e\u89c4\u5b9a\u4e86\u7535\u5b50\u8c03\u6574\u53d1\u7968\u548c\u66ff\u6362\u7535\u5b50\u53d1\u7968\u4e2d\u5fc5\u987b\u5305\u542b\u7684\u5f3a\u5236\u6027\u4fe1\u606f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u53d1\u7968\u8c03\u6574\uff1a<\/b><span style=\"font-weight: 400;\"> \u5b83\u5fc5\u987b\u5305\u542b\u6587\u672c <\/span><i><span style=\"font-weight: 400;\">\u201c\u53d1\u7968\u8c03\u6574\u5355\u53f7\u2026\u7b26\u53f7\u2026\u7f16\u53f7\u2026\u65e5\u671f\u2026\u6708\u4efd\u2026\u5e74\u4efd\u201d<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u53d1\u7968\u4f5c\u4e3a\u66ff\u4ee3\u65b9\u6848\uff1a<\/b><span style=\"font-weight: 400;\"> \u5b83\u5fc5\u987b\u5305\u542b\u6587\u672c <\/span><i><span style=\"font-weight: 400;\">\u201c\u53d1\u7968\u8868\u683c\u7f16\u53f7\u2026\u7b26\u53f7\u2026\u7f16\u53f7\u2026\u65e5\u671f\u2026\u6708\u4efd\u2026\u5e74\u4efd\u7684\u66ff\u4ee3\u8868\u683c\u201d<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u5982\u679c\u6ca1\u6709\u8fd9\u53e5\u8bdd\uff0c\u8c03\u6574\u540e\u7684\u53d1\u7968\u6216\u66ff\u6362\u540e\u7684\u53d1\u7968\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u53ef\u80fd\u4f1a\u88ab\u89c6\u4e3a\u65e0\u6548\uff0c\u76f4\u63a5\u5f71\u54cd\u4e70\u5356\u53cc\u65b9\u7684\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hang_mau_khong_thu_tien_va_dieu_kien_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\u514d\u8d39\u63d0\u4f9b\u6837\u54c1\uff0c\u5e76\u4eab\u6709\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u4f18\u60e0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9545\" aria-describedby=\"caption-attachment-9545\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9545\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien.jpg\" alt=\"\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng m\u1eabu kh\u00f4ng thu ti\u1ec1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-voi-xuat-khau-hang-mau-khong-thu-tien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9545\" class=\"wp-caption-text\">\u8c03\u6574\u53d1\u7968\u5e76\u6263\u9664\u514d\u8d39\u6837\u54c1\u51fa\u53e3\u7684\u589e\u503c\u7a0e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u79cd\u5e38\u89c1\u7684\u60c5\u51b5\u662f\uff0c\u4f01\u4e1a\u51fa\u4e8e\u4ea7\u54c1\u4ecb\u7ecd\u3001\u5e02\u573a\u63a8\u5e7f\u6216\u62d3\u5c55\u5e02\u573a\u7684\u76ee\u7684\u800c\u5bc4\u9001\u514d\u8d39\u6837\u54c1\u3002\u4f46\u662f\uff0c\u6837\u54c1\u7528\u4e8e\u62b5\u6263\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u6761\u4ef6\uff0c\u4f1a\u56e0\u6837\u54c1\u662f\u5728\u56fd\u5185\u6d88\u8d39\u8fd8\u662f\u51fa\u53e3\u5230\u56fd\u5916\u800c\u6709\u6240\u4e0d\u540c\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hang_mau_trong_nuoc_khong_thu_tien\"><\/span><b>\u56fd\u5185\u514d\u8d39\u5bc4\u9001\u6837\u54c1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728\u56fd\u5185\u514d\u8d39\u51fa\u53e3\u6837\u54c1\u7684\u60c5\u51b5\uff0c\u5982\u679c\u516c\u53f8\u9075\u5b88\u6240\u6709\u9002\u7528\u7684\u8d38\u6613\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u5e76\u4e14\u8fd9\u4e9b\u8d27\u7269\u7684\u6295\u5165\u6210\u672c\u5b8c\u5168\u7b26\u5408\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 25 \u6761\u548c\u7b2c 26 \u6761\u89c4\u5b9a\u7684\u6263\u9664\u6761\u4ef6\uff0c\u5219\u516c\u53f8\u6709\u6743\u6263\u9664\u76f8\u5e94\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u8fd9\u91cc\u7684\u524d\u63d0\u6761\u4ef6\u5305\u542b\u4e24\u4e2a\u5e76\u884c\u7684\u8981\u7d20\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u53e3\u6d3b\u52a8\u6837\u672c\u5fc5\u987b\u7b26\u5408\u8d38\u6613\u6cd5\u5f8b\u6cd5\u89c4\uff08\u4e0d\u5c5e\u4e8e\u7981\u6b62\u6216\u9650\u5236\u8303\u56f4\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4f5c\u6837\u54c1\u7684\u8d27\u7269\u5fc5\u987b\u6709\u5b8c\u6574\u6709\u6548\u7684\u7eb3\u7a0e\u53d1\u7968\u548c\u5355\u636e\uff08\u7b2c 25 \u6761\uff09\uff0c\u5e76\u7b26\u5408\u975e\u73b0\u91d1\u652f\u4ed8\u5355\u636e\u7684\u6761\u4ef6\uff08\u7b2c 26 \u6761\uff09\uff0c\u5982\u540c\u6b63\u5e38\u7684\u91c7\u8d2d\u4ea4\u6613\u4e00\u6837\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u6ee1\u8db3\u4e0a\u8ff0\u4e24\u4e2a\u6761\u4ef6\uff0c\u5219\u53ef\u4ee5\u50cf\u5176\u4ed6\u4e70\u5356\u4ea4\u6613\u4e00\u6837\u6b63\u5e38\u8fdb\u884c\u53d1\u7968\u8c03\u6574\u548c\u56fd\u5185\u6837\u54c1\u8d27\u7269\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u6263\u9664\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_khau_hang_mau_khong_thu_tien_ra_nuoc_ngoai\"><\/span><b>\u5411\u56fd\u5916\u51fa\u53e3\u514d\u8d39\u6837\u54c1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u79cd\u60c5\u51b5\u6bd4\u8f83\u590d\u6742\uff1a\u8be5\u516c\u53f8\u514d\u8d39\u5411\u56fd\u5916\u51fa\u53e3\u6837\u54c1\uff0c\u4f46\u662f\u2026\u2026 <\/span><b>\u65e0\u975e\u73b0\u91d1\u652f\u4ed8\u6536\u636e<\/b><span style=\"font-weight: 400;\"> \uff08\u56e0\u4e3a\u8fd9\u4e0d\u662f\u73b0\u91d1\u4ea4\u6613\uff0c\u6240\u4ee5\u4e0d\u4f1a\u901a\u8fc7\u94f6\u884c\u4ea7\u751f\u73b0\u91d1\u6d41\u3002\uff09<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 28 \u6761\u7b2c 9 \u6b3e\u7684\u89c4\u5b9a\uff0c\u5728\u672c\u6848\u4e2d\uff0c\u8be5\u516c\u53f8\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0d\u53ef\u62b5\u6263<\/b><span style=\"font-weight: 400;\"> \u4e0e\u6837\u672c\u51fa\u53e3\u8d27\u7269\u5bf9\u5e94\u7684\u8fdb\u9879\u589e\u503c\u7a0e\uff1b\u4ee5\u53ca<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0d\u9002\u7528\u9500\u9879\u589e\u503c\u7a0e\u3002<\/b><span style=\"font-weight: 400;\"> \u9488\u5bf9\u8be5\u51fa\u53e3\u4ea7\u54c1\u6837\u672c\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e0e\u5728\u56fd\u5185\u51fa\u53e3\u6837\u54c1\u7684\u60c5\u51b5\u6709\u7740\u6839\u672c\u7684\u533a\u522b\uff0c\u8fd9\u662f\u4e00\u4e2a\u9700\u8981\u8bb0\u4f4f\u7684\u4f1a\u8ba1\u8981\u70b9\uff0c\u4ee5\u514d\u5728\u8fdb\u884c\u53d1\u7968\u8c03\u6574\u548c\u6263\u9664\u4e0e\u6837\u54c1\u76f8\u5173\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u65f6\u6df7\u6dc6\u8fd9\u4e24\u79cd\u60c5\u51b5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u5bf9\u4e8e\u90a3\u4e9b\u6ca1\u6709\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u6216\u5e0c\u671b\u4f18\u5316\u8fd0\u8425\u8d44\u6e90\u7684\u4f01\u4e1a\u800c\u8a00\uff0c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\"> \u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u7ecf\u5e38\u4ea7\u751f\u53d1\u7968\u548c\u589e\u503c\u7a0e\u4ea4\u6613\uff0c\u5e76\u4e14\u9700\u8981\u5728\u7a0e\u52a1\u7ed3\u7b97\u524d\u534f\u52a9\u5ba1\u6838\u6587\u4ef6\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u8fd9\u4e5f\u662f\u4e00\u4e2a\u503c\u5f97\u8003\u8651\u7684\u9009\u62e9\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_nhanh_hai_truong_hop_xuat_hang_mau_khong_thu_tien\"><\/span><b>\u5feb\u901f\u5bf9\u6bd4\u4e24\u79cd\u5bc4\u9001\u514d\u8d39\u6837\u54c1\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4fbf\u4e8e\u7406\u89e3\u514d\u8d39\u6837\u54c1\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u5904\u7406\u65b9\u5f0f\u7684\u4e0d\u540c\uff0c\u60a8\u53ef\u4ee5\u53c2\u8003\u4e0b\u8868\u5feb\u901f\u6bd4\u8f83\u8fd9\u4e24\u79cd\u60c5\u51b5\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u56fd\u5185\u6837\u54c1\u4e0e\u81ea\u7531\u51fa\u53e3\u6837\u54c1\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u6761\u4ef6\u5bf9\u6bd4\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u56fd\u5185\u6837\u54c1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u51fa\u53e3\u6837\u54c1<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c25\u6761\u548c\u7b2c26\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c28\u6761\u7b2c9\u6b3e\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5148\u51b3\u6761\u4ef6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9075\u5b88\u5546\u6cd5\u5e76\u7b26\u5408\u8fdb\u9879\u7a0e\u62b5\u6263\u6761\u4ef6\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u975e\u73b0\u91d1\u652f\u4ed8\u6536\u636e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5982\u7b26\u5408\u6761\u4ef6\uff0c\u53ef\u4eab\u53d7\u514d\u8d54\u989d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u53ef\u62b5\u6263<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u9500\u9879\u589e\u503c\u7a0e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6807\u51c6\u7a0b\u5e8f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u65e0\u9700\u8ba1\u7b97<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u9762\u7684\u5bf9\u6bd4\u8868\u6e05\u695a\u5730\u8868\u660e\uff0c\u5373\u4f7f\u5bf9\u4e8e\u514d\u8d39\u6837\u54c1\uff0c\u201c\u56fd\u5185\u201d\u6216\u201c\u51fa\u53e3\u201d\u56e0\u7d20\uff0c\u4ee5\u53ca\u4ed8\u6b3e\u51ed\u8bc1\u7684\u6709\u65e0\uff0c\u5c06\u5b8c\u5168\u51b3\u5b9a\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u7684\u7ed3\u679c\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_ke_toan_thuong_gap_khi_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\u8c03\u6574\u53d1\u7968\u548c\u6263\u9664\u8fdb\u9879\u589e\u503c\u7a0e\u65f6\u5e38\u89c1\u7684\u4f1a\u8ba1\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9544\" aria-describedby=\"caption-attachment-9544\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9544\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-rui-ro-ke-toan-thuong-gap-khi-dieu-chinh-hoa-don-va-khau-tru-thue-GTGT-dau-vao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9544\" class=\"wp-caption-text\">\u8c03\u6574\u53d1\u7968\u548c\u6263\u9664\u8fdb\u9879\u589e\u503c\u7a0e\u65f6\u5e38\u89c1\u7684\u4f1a\u8ba1\u98ce\u9669\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u4ee5\u4e0a\u5206\u6790\u7684\u4e24\u79cd\u60c5\u666f\uff0c\u4ee5\u53ca\u5728\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u54a8\u8be2\u652f\u6301\u7684\u8fc7\u7a0b\u4e2d\uff0cMAN \u603b\u7ed3\u5e76\u6982\u62ec\u4e86\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u9700\u8981\u907f\u514d\u7684\u4e00\u4e9b\u5e38\u89c1\u98ce\u9669\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8865\u5145\u7533\u62a5\u671f\u9519\u8bef\uff1a<\/b><span style=\"font-weight: 400;\"> \u8c03\u6574\u6216\u66ff\u6362\u540e\u7684\u53d1\u7968\u5e94\u5728\u5f53\u524d\u671f\u95f4\u7533\u62a5\uff0c\u800c\u4e0d\u662f\u5728\u88ab\u8c03\u6574\u6216\u66ff\u6362\u7684\u539f\u59cb\u53d1\u7968\u5f00\u5177\u671f\u95f4\u7533\u62a5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7f3a\u5c11\u5fc5\u586b\u6587\u672c\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u4e8e\u201c\u53d1\u7968\u8c03\u6574\u2026\u201d\u6216\u201c\u53d1\u7968\u66ff\u6362\u2026\u201d\u7684\u4fe1\u606f\u6ca1\u6709\u6309\u7167\u539f\u59cb\u53d1\u7968\u7684\u683c\u5f0f\u3001\u7b26\u53f7\u3001\u7f16\u53f7\u548c\u65e5\u671f\u5b8c\u6574\u663e\u793a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5ffd\u7565\u6709\u5173\u975e\u73b0\u91d1\u652f\u4ed8\u5355\u636e\u7684\u6761\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> \u672a\u7ecf\u5145\u5206\u6838\u5b9e\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 26 \u6761\u89c4\u5b9a\u7684\u6761\u4ef6\uff0c\u4e0d\u5f97\u6263\u9664\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u7279\u522b\u662f\u5bf9\u4e8e 500 \u4e07\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u7684\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u56fd\u5185\u6837\u54c1\u4e0e\u51fa\u53e3\u6837\u54c1\u6df7\u6dc6\uff1a<\/b><span style=\"font-weight: 400;\"> \u6cd5\u5f8b\u4f9d\u636e\u8fd0\u7528\u4e0d\u5f53\u53ef\u80fd\u5bfc\u81f4\u8fdb\u9879\u589e\u503c\u7a0e\u6263\u9664\u4e0d\u5f53\uff0c\u8fdb\u800c\u9020\u6210\u7a0e\u52a1\u7ed3\u7b97\u65f6\u9700\u8981\u8ffd\u6eaf\u5f81\u6536\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u60f3\u8981\u66f4\u597d\u5730\u63a7\u5236\u5176\u4f1a\u8ba1\u548c\u7a0e\u52a1\u64cd\u4f5c\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u53d1\u7968\u7533\u62a5\u548c\u5904\u7406\u4e2d\u7684\u9519\u8bef\uff0c\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u5185\u5bb9\uff1a <\/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;\"> \u4ece\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\uff0c\u60a8\u53ef\u4ee5\u83b7\u5f97\u4ece\u6587\u4ef6\u8bb0\u5f55\u548c\u4f1a\u8ba1\u5230\u62a5\u544a\u7f16\u5236\u548c\u5c65\u884c\u76f8\u5173\u7a0e\u52a1\u4e49\u52a1\u7684\u652f\u6301\u3002\u00a0<\/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\u8c03\u6574\u53d1\u7968\u548c\u6263\u9664\u8fdb\u9879\u589e\u503c\u7a0e\u4e0d\u4ec5\u4ec5\u662f\u4e00\u9879\u4e1a\u52a1\u64cd\u4f5c\uff0c\u800c\u662f\u8981\u6c42\u4f1a\u8ba1\u5e08\u4e25\u683c\u9075\u5b88\u7279\u5b9a\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u4ece\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 1 \u6761\u7b2c 13 \u6b3e\u5173\u4e8e\u8c03\u6574\u548c\u66ff\u6362\u53d1\u7968\u7684\u5f62\u5f0f\u3001\u5185\u5bb9\u548c\u7533\u62a5\u671f\u9650\u7684\u89c4\u5b9a\uff0c\u5230\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 25 \u6761\u3001\u7b2c 26 \u6761\u548c\u7b2c 28 \u6761\u7b2c 9 \u6b3e\u5173\u4e8e\u5728\u6bcf\u79cd\u5177\u4f53\u60c5\u51b5\u4e0b\u6263\u9664\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u6761\u4ef6\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9274\u4e8e\u6709\u5173\u53d1\u7968\u3001\u6536\u636e\u548c\u589e\u503c\u7a0e\u7684\u6cd5\u5f8b\u6846\u67b6\u4e0d\u65ad\u66f4\u65b0\uff0c\u4f01\u4e1a\u5e94\u5efa\u7acb\u4e25\u683c\u7684\u5185\u90e8\u63a7\u5236\u7a0b\u5e8f\uff0c\u5e76\u5b9a\u671f\u5ba1\u67e5\u65b0\u51fa\u73b0\u7684\u60c5\u51b5\uff0c\u4ee5\u786e\u4fdd\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\u59cb\u7ec8\u7b26\u5408\u73b0\u884c\u6cd5\u89c4\u3002\u8fd9\u5bf9\u4e8e\u90a3\u4e9b\u9700\u8981\u5c06\u8d44\u6e90\u96c6\u4e2d\u4e8e\u6838\u5fc3\u4e1a\u52a1\u540c\u65f6\u786e\u4fdd\u7a0e\u52a1\u5408\u89c4\u7684\u4f01\u4e1a\u800c\u8a00\u5c24\u4e3a\u91cd\u8981\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;\"> \u8fd9\u662f\u652f\u6301\u7a0e\u52a1\u76f8\u5173\u4efb\u52a1\u7ba1\u7406\u548c\u6267\u884c\u7684\u5408\u9002\u89e3\u51b3\u65b9\u6848\u3002\u00a0<\/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;\"><span style=\"color: #0000ff;\"><strong>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/strong><\/span>\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_dieu_chinh_hoa_don_va_khau_tru_thue_GTGT_dau_vao\"><\/span><b>\u5173\u4e8e\u53d1\u7968\u8c03\u6574\u548c\u8fdb\u9879\u589e\u503c\u7a0e\u62b5\u6263\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=\"Hoa_don_dieu_chinh_hoa_don_thay_the_duoc_ke_khai_bo_sung_vao_ky_nao\"><\/span><b>\u8c03\u6574\u53d1\u7968\u548c\u66ff\u6362\u53d1\u7968\u5e94\u5728\u54ea\u4e2a\u671f\u95f4\u4f5c\u4e3a\u8865\u5145\u7533\u62a5\u7533\u62a5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u8c03\u6574\u53d1\u7968\u548c\u66ff\u6362\u53d1\u7968\u5e94\u5728\u8c03\u6574\u6216\u66ff\u6362\u53d1\u7968\u5f00\u5177\u671f\u95f4\u7533\u62a5\uff0c\u5373\u539f\u53d1\u7968\u7684\u671f\u95f4\uff0c\u800c\u4e0d\u662f\u8c03\u6574\u6216\u66ff\u6362\u53d1\u7968\u5f00\u5177\u7684\u5f53\u524d\u671f\u95f4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hang_mau_khong_thu_tien_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\"><\/span><b>\u5982\u679c\u5546\u54c1\u4f5c\u4e3a\u6837\u54c1\u514d\u8d39\u51fa\u552e\uff0c\u662f\u5426\u53ef\u4ee5\u62b5\u6263\u8fdb\u9879\u589e\u503c\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u8981\u89c6\u5177\u4f53\u60c5\u51b5\u800c\u5b9a\u3002\u5982\u679c\u662f\u4f9b\u56fd\u5185\u6d88\u8d39\u7684\u6837\u54c1\uff0c\u7b26\u5408\u5546\u6cd5\u89c4\u5b9a\uff0c\u5e76\u6ee1\u8db3\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c25\u6761\u548c\u7b2c26\u6761\u7684\u6761\u4ef6\uff0c\u5219\u53ef\u4ee5\u62b5\u6263\u3002\u5982\u679c\u662f\u51fa\u53e3\u5230\u56fd\u5916\u4e14\u6ca1\u6709\u975e\u73b0\u91d1\u652f\u4ed8\u51ed\u8bc1\u7684\u6837\u54c1\uff0c\u6839\u636e\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c28\u6761\u7b2c9\u6b3e\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u4e0d\u5f97\u62b5\u6263\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u4e5f\u65e0\u9700\u8ba1\u7b97\u9500\u9879\u589e\u503c\u7a0e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_co_chung_tu_thanh_toan_khong_dung_tien_mat_khi_xuat_khau_hang_mau_thi_xu_ly_the_nao\"><\/span><b>\u51fa\u53e3\u6837\u54c1\u65f6\uff0c\u5982\u679c\u6ca1\u6709\u975e\u73b0\u91d1\u652f\u4ed8\u51ed\u8bc1\u8be5\u600e\u4e48\u529e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 28 \u6761\u7b2c 9 \u6b3e\u7684\u89c4\u5b9a\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u516c\u53f8\u4e0d\u5f97\u6263\u9664\u76f8\u5e94\u7684\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u4f46\u53cd\u8fc7\u6765\uff0c\u4e5f\u4e0d\u9700\u8981\u8ba1\u7b97\u51fa\u53e3\u6837\u54c1\u8d27\u7269\u7684\u9500\u9879\u589e\u503c\u7a0e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_thuong_tien_hang_do_loi_chat_luong_cong_ty_bat_buoc_phai_lap_hoa_don_dieu_chinh_hay_co_the_chon_hinh_thuc_khac\"><\/span><b>\u5bf9\u4e8e\u5b58\u5728\u8d28\u91cf\u7f3a\u9677\u7684\u8d27\u7269\u8fdb\u884c\u8d54\u507f\u65f6\uff0c\u516c\u53f8\u662f\u5426\u5fc5\u987b\u5f00\u5177\u8c03\u6574\u540e\u7684\u53d1\u7968\uff0c\u8fd8\u662f\u53ef\u4ee5\u9009\u62e9\u5176\u4ed6\u65b9\u6cd5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 1 \u6761\u7b2c 13 \u6b3e\u7684\u89c4\u5b9a\uff0c\u516c\u53f8\u6709\u6743\u6839\u636e\u5b9e\u9645\u60c5\u51b5\u9009\u62e9\u5bf9\u5148\u524d\u5f00\u5177\u7684\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\u6216\u66ff\u6362\u53d1\u7968\uff0c\u7136\u540e\u6309\u7167\u89c4\u5b9a\u63d0\u4ea4\u8865\u5145\u58f0\u660e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" 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v\u00e0o l\u00e0 hai nghi\u1ec7p v\u1ee5 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n n\u00e0o c\u0169ng ph\u1ea3i n\u1eafm v\u1eefng, b\u1edfi ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, kh\u00f4ng \u00edt doanh nghi\u1ec7p ph\u1ea3i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9543,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9542","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\/9542","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=9542"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9542\/revisions"}],"predecessor-version":[{"id":9546,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9542\/revisions\/9546"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9543"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}