{"id":9665,"date":"2026-08-28T08:58:24","date_gmt":"2026-08-28T01:58:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9665"},"modified":"2026-08-28T08:58:24","modified_gmt":"2026-08-28T01:58:24","slug":"hach-toan-khi-mua-hang-hoa-tra-gop","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/","title":{"rendered":"\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\uff0c\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u7684\u4f1a\u8ba1\u51c6\u5219"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece2026\u8d22\u5e74\u5f00\u59cb\uff0c\u4efb\u4f55\u4f1a\u8ba1\u5e08\u90fd\u5c06\u518d\u6b21\u9047\u5230\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u7684\u4f1a\u8ba1\u5904\u7406\u95ee\u9898\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6b63\u5f0f\u53d6\u4ee3 Circular 200\/2014\/TT-BTC\u3002\u867d\u7136\u6b64\u6d41\u7a0b\u770b\u4f3c\u719f\u6089\uff0c\u4f46\u5b9e\u9645\u4e0a\u5374\u662f\u6700\u5bb9\u6613\u51fa\u9519\u7684\u73af\u8282\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9519\u8bef\u8bb0\u5f55\u8d27\u7269\u4ef7\u503c\uff0c\u9519\u8bef\u8ba1\u7b97\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u7684\u671f\u95f4\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6216\u8005\uff0c\u5c06\u5229\u6da6\u7387\u8ba1\u5165\u589e\u503c\u7a0e\u8ba1\u7b97\u4e2d\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6587\u7cfb\u7edf\u5730\u56de\u987e\u4e86\u6cd5\u5f8b\u4f9d\u636e\u3001\u4f1a\u8ba1\u5206\u5f55\u548c\u793a\u4f8b\uff0c\u5e2e\u52a9\u4f1a\u8ba1\u5e08\u4ece\u7b2c\u4e00\u7b14\u4ea4\u6613\u5f00\u59cb\u5c31\u6b63\u786e\u5730\u7ed3\u8d26\u3002\u00a0<\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_sao_hach_toan_khi_mua_hang_hoa_tra_gop_can_duoc_cap_nhat_ngay\" >\u4e3a\u4ec0\u4e48\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u7684\u4f1a\u8ba1\u5206\u5f55\u9700\u8981\u7acb\u5373\u66f4\u65b0\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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Can_cu_phap_ly_cua_viec_hach_toan_khi_mua_hang_hoa_tra_gop\" >\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\u7684\u4f1a\u8ba1\u5904\u7406\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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Nguyen_tac_cot_loi_khi_hach_toan_mua_hang_hoa_tra_gop\" >\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u4f1a\u8ba1\u5904\u7406\u7684\u6838\u5fc3\u539f\u5219\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Huong_dan_dinh_khoan_hach_toan_khi_mua_hang_hoa_tra_gop\" >\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\u7684\u4f1a\u8ba1\u5206\u5f55\u8bf4\u660e\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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Buoc_1_Ghi_nhan_hang_hoa_khi_mua_tra_gop\" >\u7b2c\u4e00\u6b65\uff1a\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\uff0c\u8bb0\u5f55\u5546\u54c1\u4fe1\u606f\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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Buoc_2_%E2%80%93_Dinh_ky_ghi_nhan_lai_tra_gop_phai_tra\" >\u6b65\u9aa4 2 \u2013 \u5b9a\u671f\u8bb0\u5f55\u5e94\u4ed8\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Buoc_3_%E2%80%93_Dinh_ky_thanh_toan_goc_va_lai_cho_nguoi_ban\" >\u6b65\u9aa4 3 \u2013 \u5b9a\u671f\u5411\u5356\u65b9\u652f\u4ed8\u672c\u91d1\u548c\u5229\u606f\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Hach_toan_khi_mua_tai_san_co_dinh_va_vat_tu_theo_phuong_thuc_tra_gop\" >\u901a\u8fc7\u5206\u671f\u4ed8\u6b3e\u65b9\u5f0f\u8d2d\u4e70\u56fa\u5b9a\u8d44\u4ea7\u548c\u7528\u54c1\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_du_minh_hoa_hach_toan_khi_mua_hang_hoa_tra_gop\" >\u4f8b\u5982\uff0c\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\u7684\u4f1a\u8ba1\u5904\u7406<\/a><\/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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Xac_dinh_gia_tinh_thue_GTGT_khi_mua_hang_hoa_tra_gop\" >\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\uff0c\u589e\u503c\u7a0e\u5e94\u7a0e\u4ef7\u503c\u7684\u786e\u5b9a\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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Nhung_sai_lam_thuong_gap_khi_hach_toan_mua_hang_hoa_tra_gop\" >\u5206\u671f\u4ed8\u6b3e\u8d2d\u7269\u7684\u5e38\u89c1\u4f1a\u8ba1\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Vi_sao_nen_co_chuyen_gia_dong_hanh_khi_ap_dung_Thong_tu_992025\" >\u4e3a\u4ec0\u4e48\u5728\u6267\u884c\u7b2c 99\/2025 \u53f7\u901a\u544a\u65f6\u9700\u8981\u4e13\u5bb6\u5728\u573a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Checklist_nhanh_khi_hach_toan_nghiep_vu_mua_hang_tra_gop\" >\u5206\u671f\u4ed8\u6b3e\u4ea4\u6613\u4f1a\u8ba1\u6838\u7b97\u5feb\u901f\u6e05\u5355\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Cau_hoi_thuong_gap_ve_hach_toan_khi_mua_hang_hoa_tra_gop\" >\u5173\u4e8e\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\u7684\u4f1a\u8ba1\u5904\u7406\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-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Hach_toan_khi_mua_hang_hoa_tra_gop_co_tinh_lai_tra_gop_vao_gia_von_hang_hoa_khong\" >\u5bf9\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u7684\u5546\u54c1\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u65f6\uff0c\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u662f\u5426\u5e94\u8ba1\u5165\u9500\u552e\u6210\u672c\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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Thue_GTGT_dau_vao_khi_mua_hang_hoa_tra_gop_tinh_tren_gia_nao\" >\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\uff0c\u8fdb\u9879\u589e\u503c\u7a0e\u6309\u54ea\u4e2a\u4ef7\u683c\u8ba1\u7b97\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Mua_tai_san_co_dinh_tra_gop_co_hach_toan_khac_voi_mua_hang_hoa_tra_gop_khong\" >\u5206\u671f\u8d2d\u4e70\u56fa\u5b9a\u8d44\u4ea7\u7684\u4f1a\u8ba1\u5904\u7406\u4e0e\u5206\u671f\u8d2d\u4e70\u5546\u54c1\u7684\u4f1a\u8ba1\u5904\u7406\u6709\u4f55\u4e0d\u540c\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Doanh_nghiep_co_bat_buoc_mo_so_theo_doi_rieng_lai_tra_gop_khong\" >\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u5355\u72ec\u8bbe\u7acb\u8d26\u7c3f\u6765\u8ffd\u8e2a\u5206\u671f\u4ed8\u6b3e\u5229\u606f\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\/hach-toan-khi-mua-hang-hoa-tra-gop\/#Thong_tu_992025TT-BTC_ap_dung_tu_khi_nao\" >99\/2025\/TT-BTC\u53f7\u901a\u51fd\u4f55\u65f6\u751f\u6548\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_khi_mua_hang_hoa_tra_gop_can_duoc_cap_nhat_ngay\"><\/span><b>\u4e3a\u4ec0\u4e48\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u7684\u4f1a\u8ba1\u5206\u5f55\u9700\u8981\u7acb\u5373\u66f4\u65b0\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u4e8e2025\u5e7410\u670827\u65e5\u53d1\u5e03\u7684\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u81ea2026\u5e741\u67081\u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e\u8be5\u65e5\u671f\u53ca\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\uff0c\u5e76\u5b8c\u5168\u53d6\u4ee3\u7b2c200\/2014\/TT-BTC\u53f7\u901a\u77e5\u3002\u8be5\u901a\u77e5\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5fc5\u987b\u57282026\u5e741\u67081\u65e5\u524d\u5ba1\u67e5\u6240\u6709\u4f1a\u8ba1\u51c6\u5219\uff0c\u5305\u62ec\u9644\u5f55\u4e8c\u4e2d\u5173\u4e8e\u5ef6\u671f\u4ed8\u6b3e\u6216\u5206\u671f\u4ed8\u6b3e\u91c7\u8d2d\u5546\u54c1\u7684\u5177\u4f53\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff1a99\u53f7\u901a\u77e5\u4e0b\u7684\u4f1a\u8ba1\u5236\u5ea6\u6709\u4e00\u4e9b\u540d\u79f0\u53d8\u66f4\uff08\u4f8b\u5982\uff0c\u8d26\u6237112\u4ece200\u53f7\u901a\u77e5\u4e2d\u7684\u201c\u94f6\u884c\u5b58\u6b3e\u201d\u6539\u4e3a\u201c\u6d3b\u671f\u5b58\u6b3e\u201d\uff09\uff0c\u4f46\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\uff0c\u5c06\u672c\u91d1\u548c\u5229\u606f\u5206\u5f00\u7684\u4f1a\u8ba1\u57fa\u672c\u539f\u5219\u4fdd\u6301\u4e0d\u53d8\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\u7684\u4f1a\u8ba1\u5904\u7406\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;\">\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u7684\u6574\u4e2a\u4f1a\u8ba1\u5904\u7406\u6d41\u7a0b\u5747\u5728\u968f\u9644\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u77e5\u53d1\u5e03\u7684\u9644\u5f55 II \u4e2d\u8fdb\u884c\u4e86\u89c4\u5b9a\uff0c\u8be5\u9644\u5f55\u9002\u7528\u4e8e\u56db\u7c7b\u5ef6\u671f\u4ed8\u6b3e\u6216\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u4ea4\u6613\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91c7\u8d2d\u8d27\u7269\uff08\u6839\u636e\u8d26\u6237 156 \u6536\u8d27\u5165\u5e93\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u7528\u4e8e\u751f\u4ea7\u548c\u7ecf\u8425\u7684\u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7\uff08\u8d26\u6237 211\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\uff08\u8d26\u6237 213\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u7528\u4e8e\u751f\u4ea7\u548c\u4e1a\u52a1\u8fd0\u8425\u7684\u7528\u54c1\u3001\u8d27\u7269\u548c\u56fa\u5b9a\u8d44\u4ea7\uff08\u8d26\u6237 152\u3001153\u3001156\u3001211\u3001213\uff09\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u56db\u4e2a\u6848\u4f8b\u90fd\u9075\u5faa\u4e00\u4e2a\u5171\u540c\u7684\u539f\u5219\uff0c\u56e0\u6b64\u4f1a\u8ba1\u5e08\u53ea\u9700\u8981\u7406\u89e3\u8fd9\u4e2a\u57fa\u672c\u539f\u5219\uff0c\u5c31\u53ef\u4ee5\u5c06\u5176\u4e00\u81f4\u5730\u5e94\u7528\u4e8e\u6240\u6709\u51fa\u73b0\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_cot_loi_khi_hach_toan_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u4f1a\u8ba1\u5904\u7406\u7684\u6838\u5fc3\u539f\u5219\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9667\" aria-describedby=\"caption-attachment-9667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9667\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop.jpg\" alt=\"Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i khi h\u1ea1ch to\u00e1n mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-cot-loi-khi-hach-toan-mua-hang-hoa-tra-gop-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9667\" class=\"wp-caption-text\">\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u4f1a\u8ba1\u5904\u7406\u7684\u6838\u5fc3\u539f\u5219\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6df1\u5165\u7814\u7a76\u8be6\u7ec6\u7684\u4f1a\u8ba1\u5206\u5f55\u4e4b\u524d\uff0c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u4e86\u89e3\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\u4e09\u4e2a\u57fa\u672c\u7684\u4f1a\u8ba1\u539f\u5219\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u8d44\u4ea7\u4ef7\u503c\u6309\u73b0\u91d1\u8d2d\u4e70\u4ef7\u683c\u5165\u8d26\uff0c\u4e0d\u5305\u542b\u4efb\u4f55\u5ef6\u671f\u4ed8\u6b3e\u6216\u5206\u671f\u4ed8\u6b3e\u7684\u5229\u606f\u3002\u8fd9\u4e0e\u4e00\u4e9b\u4f01\u4e1a\u4e60\u60ef\u6027\u5730\u5c06\u5229\u606f\u8ba1\u5165\u9500\u552e\u6210\u672c\u7684\u505a\u6cd5\u6709\u7740\u672c\u8d28\u533a\u522b\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u903e\u671f\u4ed8\u6b3e\u548c\u5206\u671f\u4ed8\u6b3e\u7684\u5229\u606f\u6309\u671f\u8ba1\u5165\u8d26\u6237 635\u2014\u2014\u8d22\u52a1\u8d39\u7528\uff0c\u4e0e\u503a\u52a1\u507f\u8fd8\u4e49\u52a1\u4ea7\u751f\u7684\u6bcf\u4e2a\u671f\u95f4\u76f8\u5bf9\u5e94\uff0c\u800c\u4e0d\u662f\u5728\u8d2d\u4e70\u65f6\u4e00\u6b21\u6027\u5168\u90e8\u8ba1\u5165\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u4f01\u4e1a\u5728\u8d2d\u4e70\u8d44\u4ea7\u65f6\uff0c\u5fc5\u987b\u5355\u72ec\u8be6\u7ec6\u8bb0\u5f55\u5ef6\u671f\u4ed8\u6b3e\u6216\u5206\u671f\u4ed8\u6b3e\u7684\u5229\u606f\u652f\u4ed8\u7684\u589e\u52a0\u548c\u51cf\u5c11\u60c5\u51b5\uff0c\u4ee5\u4fbf\u5728\u9700\u8981\u65f6\u8fdb\u884c\u6838\u5b9e\u548c\u89e3\u91ca\u3002<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_dinh_khoan_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\u7684\u4f1a\u8ba1\u5206\u5f55\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6839\u636e\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u51fd\u9644\u5f55\u4e8c\u89c4\u5b9a\uff0c\u5206\u671f\u8d2d\u4e70\u5546\u54c1\u65f6\u4f1a\u8ba1\u5904\u7406\u4e2d\u6700\u91cd\u8981\u7684\u90e8\u5206\uff0c\u5305\u62ec\u4e09\u4e2a\u56fa\u5b9a\u6b65\u9aa4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ghi_nhan_hang_hoa_khi_mua_tra_gop\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\uff0c\u8bb0\u5f55\u5546\u54c1\u4fe1\u606f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u5ef6\u671f\u4ed8\u6b3e\u6216\u5206\u671f\u4ed8\u6b3e\u65b9\u5f0f\u8d2d\u4e70\u5546\u54c1\u65f6\uff0c\u8bf7\u8bb0\u5f55\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 156 \u2013 \u8d27\u7269\uff08\u73b0\u91d1\u8d2d\u4e70\u4ef7\u683c\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 133 \u2013 \u53ef\u62b5\u6263\u589e\u503c\u7a0e\uff08\u5982\u6709\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 111 \u548c 112\uff08\u7acb\u5373\u652f\u4ed8\u7684\u91d1\u989d\uff09\u53ef\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 331 \u2013 \u5e94\u4ed8\u4f9b\u5e94\u5546\u6b3e\u9879\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Dinh_ky_ghi_nhan_lai_tra_gop_phai_tra\"><\/span><b>\u6b65\u9aa4 2 \u2013 \u5b9a\u671f\u8bb0\u5f55\u5e94\u4ed8\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u8bb0\u5f55\u5e94\u4ed8\u7ed9\u5356\u65b9\u7684\u903e\u671f\u4ed8\u6b3e\u6216\u5206\u671f\u4ed8\u6b3e\u5229\u606f\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 635 \u2013 \u8d22\u52a1\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 331 \u2013 \u5e94\u4ed8\u4f9b\u5e94\u5546\u6b3e\u9879<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Dinh_ky_thanh_toan_goc_va_lai_cho_nguoi_ban\"><\/span><b>\u6b65\u9aa4 3 \u2013 \u5b9a\u671f\u5411\u5356\u65b9\u652f\u4ed8\u672c\u91d1\u548c\u5229\u606f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u5411\u5356\u65b9\u4ed8\u6b3e\u65f6\uff0c\u5305\u62ec\u672c\u91d1\u548c\u903e\u671f\u4ed8\u6b3e\/\u5206\u671f\u4ed8\u6b3e\u5229\u606f\uff0c\u5e94\u8bb0\u5f55\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 331 \u2013 \u5e94\u4ed8\u4f9b\u5e94\u5546\u6b3e\u9879<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u6709 111 \u548c 112\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khi_mua_tai_san_co_dinh_va_vat_tu_theo_phuong_thuc_tra_gop\"><\/span><b>\u901a\u8fc7\u5206\u671f\u4ed8\u6b3e\u65b9\u5f0f\u8d2d\u4e70\u56fa\u5b9a\u8d44\u4ea7\u548c\u7528\u54c1\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u7684\u4f1a\u8ba1\u539f\u5219\u5e94\u7528\u7c7b\u4f3c\uff0c\u53ea\u662f\u7528\u4e8e\u8bb0\u5f55\u521d\u59cb\u8d44\u4ea7\u7684\u8d26\u6237\u53d1\u751f\u4e86\u53d8\u5316\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u8d2d\u4e70\u53ef\u7acb\u5373\u6295\u5165\u4f7f\u7528\u7684\u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 211 \u2013 \u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7\uff08\u6309\u7acb\u5373\u652f\u4ed8\u7684\u8d2d\u4e70\u4ef7\u683c\u8bb0\u5f55\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 133 \u2013 \u53ef\u62b5\u6263\u589e\u503c\u7a0e (1332)\uff08\u5982\u6709\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u6709111\u3001112\u3001331\u2026\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u540e\uff0c\u5b9a\u671f\u5728\u8d26\u6237 635 \u4e2d\u8bb0\u5f55\u5206\u671f\u4ed8\u6b3e\u5229\u606f\uff0c\u62b5\u6d88\u8d26\u6237 331\uff0c\u5e76\u5b9a\u671f\u6309\u7167\u4e0a\u8ff0\u6b65\u9aa4 3 \u652f\u4ed8\u672c\u91d1\u548c\u5229\u606f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u8d2d\u4e70\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 213 \u2013 \u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\uff08\u73b0\u91d1\u8d2d\u4e70\u4ef7\u683c\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 133 \u2013 \u53ef\u62b5\u6263\u589e\u503c\u7a0e (1332)\uff08\u5982\u6709\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u6709111\u3001112\u3001331\u2026\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u8ba4\u5229\u606f\u548c\u8fdb\u884c\u5b9a\u671f\u4ed8\u6b3e\u7684\u7a0b\u5e8f\u4e0e\u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7\u7684\u7a0b\u5e8f\u7c7b\u4f3c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u91c7\u8d2d\u7528\u4e8e\u751f\u4ea7\u548c\u4e1a\u52a1\u8fd0\u8425\u7684\u7269\u6599\u3001\u8d27\u7269\u548c\u56fa\u5b9a\u8d44\u4ea7\uff1a<\/b><\/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 152\u3001153\u3001156\u3001211\u3001213\uff08\u6309\u73b0\u91d1\u8d2d\u4e70\u4ef7\u683c\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 133 \u2013 \u53ef\u62b5\u6263\u589e\u503c\u7a0e\uff08\u5982\u6709\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u6709111\u3001112\u3001331\u2026\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u540c\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u5355\u72ec\u8be6\u7ec6\u8bb0\u5f55\u8d2d\u4e70\u8d44\u4ea7\u65f6\u903e\u671f\u4ed8\u6b3e\u548c\u5206\u671f\u4ed8\u6b3e\u7684\u5229\u606f\u589e\u52a0\u548c\u51cf\u5c11\u60c5\u51b5\uff1b\u8fd9\u662f\u4e00\u9879\u9002\u7528\u4e8e\u6240\u6709\u6b64\u7c7b\u60c5\u51b5\u7684\u4e00\u822c\u8981\u6c42\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\u4f8b\u5982\uff0c\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\u7684\u4f1a\u8ba1\u5904\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u516c\u53f8\u4ee5\u73b0\u91d1\u8d2d\u4e70\u4ef7\uff08\u4e0d\u542b\u589e\u503c\u7a0e\uff092\u4ebf\u8d8a\u5357\u76fe\u8d2d\u5165\u4e00\u6279\u8d27\u7269\uff0c\u589e\u503c\u7a0e\u4e3a2000\u4e07\u8d8a\u5357\u76fe\u3002\u8be5\u516c\u53f8\u7acb\u5373\u901a\u8fc7\u94f6\u884c\u8f6c\u8d26\u652f\u4ed8\u4e865000\u4e07\u8d8a\u5357\u76fe\uff0c\u5269\u4f59\u6b3e\u9879\u520612\u4e2a\u6708\u5206\u671f\u652f\u4ed8\uff0c\u6bcf\u6708\u5229\u606f\u4e3a200\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6536\u5230\u8d27\u7269\u65f6\uff1a<\/b><\/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 156\uff1a2 \u4ebf\u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 133\uff1a2000 \u4e07\u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">112\u53f7\u8d26\u6237\u67095000\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">331\u53f7\u8d26\u6237\u67091.7\u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u6bcf\u6708\u6708\u5e95\u8bb0\u5f55\u5206\u671f\u4ed8\u6b3e\u5229\u606f\uff1a<\/b><\/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 635\uff1a200 \u4e07\u8d8a\u5357\u76fe<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">331\u53f7\u8d26\u6237\u6709200\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u5206\u671f\u4ed8\u6b3e\u65f6\uff08\u5047\u8bbe\u6bcf\u6708\u7b49\u989d\u652f\u4ed8 1417 \u4e07\u8d8a\u5357\u76fe\uff0c\u53e6\u52a0\u5229\u606f\uff09\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 331\uff1a\u672c\u91d1 + \u672c\u671f\u652f\u4ed8\u7684\u5229\u606f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 112 \u7684\u91d1\u989d\u76f8\u540c\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u65b9\u6cd5\u786e\u4fdd\u8d27\u7269\u7684\u8d26\u9762\u4ef7\u503c\u59cb\u7ec8\u51c6\u786e\u53cd\u6620\u7acb\u5373\u652f\u4ed8\u7684\u8d2d\u4e70\u4ef7\u683c\uff0c\u800c\u56e0\u5ef6\u8fdf\u4ed8\u6b3e\u800c\u4ea7\u751f\u7684\u6240\u6709\u8d22\u52a1\u6210\u672c\u5219\u5355\u72ec\u8bb0\u5f55\u5728\u8d26\u6237 635 \u4e2d\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_tinh_thue_GTGT_khi_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\uff0c\u589e\u503c\u7a0e\u5e94\u7a0e\u4ef7\u503c\u7684\u786e\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9668\" aria-describedby=\"caption-attachment-9668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9668\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT.jpg\" alt=\"H\u1ea1ch to\u00e1n khi mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-khi-mua-hang-hoa-tra-gop-va-cach-xac-dinh-gia-tinh-thue-GTGT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9668\" class=\"wp-caption-text\">\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u7684\u4f1a\u8ba1\u5904\u7406\u4ee5\u53ca\u5982\u4f55\u786e\u5b9a\u589e\u503c\u7a0e\u5e94\u7a0e\u4ef7\u503c\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\uff0c\u4f1a\u8ba1\u5904\u7406\u7684\u4e00\u4e2a\u91cd\u8981\u73af\u8282\u662f\u786e\u5b9a\u589e\u503c\u7a0e\u5e94\u7a0e\u4ef7\u503c\u3002\u6839\u636e2024\u5e74\u589e\u503c\u7a0e\u6cd5\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5206\u671f\u4ed8\u6b3e\u6216\u5ef6\u671f\u4ed8\u6b3e\u65b9\u5f0f\u9500\u552e\u7684\u5546\u54c1\u7684\u589e\u503c\u7a0e\u5e94\u7a0e\u4ef7\u683c\u662f\u5546\u54c1\u7684\u4e00\u6b21\u6027\u9500\u552e\u4ef7\u683c\uff0c\u4e0d\u5305\u62ec\u589e\u503c\u7a0e\uff0c\u4e5f\u4e0d\u5305\u62ec\u5206\u671f\u4ed8\u6b3e\u6216\u5ef6\u671f\u4ed8\u6b3e\u5229\u606f\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u589e\u503c\u7a0e\u5e94\u7a0e\u4ef7\u503c\u7684\u539f\u5219 <\/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;\"> \u540c\u65f6\u91cd\u7533\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5e94\u7a0e\u4ef7\u683c\u5305\u62ec\u4e0e\u5546\u54c1\u76f4\u63a5\u76f8\u5173\u7684\u9644\u52a0\u8d39\u548c\u989d\u5916\u8d39\u7528\uff0c\u4f46\u4e0d\u5305\u62ec\u4e0e\u5546\u54c1\u9500\u552e\u65e0\u5173\u7684\u8d22\u52a1\u6536\u5165\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c06\u6b64\u5e94\u7528\u4e8e\u91c7\u8d2d\u4ea4\u6613\uff1a\u53ef\u62b5\u6263\u7684\u8fdb\u9879\u589e\u503c\u7a0e\uff08\u8d26\u6237 133\uff09\u4ec5\u6309\u73b0\u91d1\u8d2d\u4e70\u4ef7\u683c\u8ba1\u7b97\uff0c\u4e0d\u5305\u542b\u540e\u7eed\u5206\u671f\u4ed8\u6b3e\u4ea7\u751f\u7684\u4efb\u4f55\u5229\u606f\u3002\u8fd9\u662f\u4e0a\u8ff0\u6b65\u9aa4 1 \u4e2d\u7533\u62a5\u8d26\u6237 133 \u7684\u76f4\u63a5\u4f9d\u636e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_hach_toan_mua_hang_hoa_tra_gop\"><\/span><b>\u5206\u671f\u4ed8\u6b3e\u8d2d\u7269\u7684\u5e38\u89c1\u4f1a\u8ba1\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u5206\u671f\u4ed8\u6b3e\u8d2d\u7269\u8d26\u76ee\u4e2d\u5e38\u89c1\u7684\u4e00\u4e9b\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u8ba1\u5165\u9500\u552e\u6210\u672c\uff08\u8d26\u6237 156\uff09\u800c\u4e0d\u662f\u5c06\u5176\u5355\u72ec\u8ba1\u5165\u8d26\u6237 635\uff0c\u4f1a\u626d\u66f2\u9500\u552e\u6210\u672c\u548c\u6bdb\u5229\u6da6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u90e8\u5206\u7533\u62a5\u8fdb\u9879\u589e\u503c\u7a0e\u5bfc\u81f4\u589e\u503c\u7a0e\u6263\u9664\u9519\u8bef\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u59a5\u5584\u4fdd\u5b58\u903e\u671f\u4ed8\u6b3e\u5229\u606f\u548c\u5206\u671f\u4ed8\u6b3e\u7684\u8be6\u7ec6\u8bb0\u5f55\uff0c\u4f1a\u5bfc\u81f4\u4e0e\u4f9b\u5e94\u5546\u6838\u5bf9\u5e94\u4ed8\u8d26\u6b3e\u4ee5\u53ca\u5728\u7ed3\u7b97\u65f6\u63d0\u4f9b\u89e3\u91ca\u53d8\u5f97\u56f0\u96be\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d2d\u4e70\u65f6\u4e00\u6b21\u6027\u8bb0\u5f55\u5168\u90e8\u5206\u671f\u4ed8\u6b3e\u5229\u606f\uff0c\u800c\u4e0d\u662f\u5728\u5b9e\u9645\u8fd8\u6b3e\u4e49\u52a1\u4ea7\u751f\u65f6\u5c06\u5176\u5206\u914d\u5230\u6bcf\u4e2a\u4ed8\u6b3e\u671f\u5185\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nen_co_chuyen_gia_dong_hanh_khi_ap_dung_Thong_tu_992025\"><\/span><b>\u4e3a\u4ec0\u4e48\u5728\u6267\u884c\u7b2c 99\/2025 \u53f7\u901a\u544a\u65f6\u9700\u8981\u4e13\u5bb6\u5728\u573a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\uff0c\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u7684\u4f1a\u8ba1\u7cfb\u7edf\u8f6c\u6362\u548c\u4f1a\u8ba1\u65b9\u6cd5\u66f4\u65b0\u9700\u8981\u540c\u65f6\u5ba1\u67e5\u4f1a\u8ba1\u3001\u5e93\u5b58\u548c\u5e94\u6536\u8d26\u6b3e\u6d41\u7a0b\u3002\u5bf9\u4e8e\u5206\u671f\u4ed8\u6b3e\u4ea4\u6613\u91cf\u5927\u7684\u4f01\u4e1a\uff0c\u4e00\u9879<\/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;\"> \u8fd9\u5c06\u6709\u52a9\u4e8e\u4ece\u671f\u521d\u5c31\u89c4\u8303\u4f1a\u8ba1\u5206\u5f55\uff0c\u907f\u514d\u5728\u53d1\u73b0\u9519\u8bef\u65f6\u8fdb\u884c\u8ffd\u6eaf\u8c03\u6574\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u53ea\u662f\u9700\u8981\u5ba1\u67e5\u5df2\u8bb0\u5f55\u7684\u4f1a\u8ba1\u5206\u5f55\u6216\u91cd\u5efa\u5185\u90e8\u6d41\u7a0b\uff0c\u90a3\u4e48\u8fd9\u6216\u8bb8\u503c\u5f97\u8003\u8651\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tu-van-dich-vu-ke-toan\/\"> \u4f1a\u8ba1\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6839\u636e\u6211\u4eec\u56e2\u961f\u7684\u4e13\u4e1a\u77e5\u8bc6\u548c\u7ecf\u9a8c\uff0c\u6211\u4eec\u5c06\u76f4\u63a5\u628a\u6bcf\u4e2a\u5177\u4f53\u6848\u4f8b\u4e0e\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u51fd\u9644\u5f55 II \u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_nhanh_khi_hach_toan_nghiep_vu_mua_hang_tra_gop\"><\/span><b>\u5206\u671f\u4ed8\u6b3e\u4ea4\u6613\u4f1a\u8ba1\u6838\u7b97\u5feb\u901f\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u9500\u552e\u5408\u540c\u4e2d\uff0c\u5c06\u73b0\u91d1\u8d2d\u4e70\u4ef7\u683c\u4e0e\u5229\u606f\u6216\u5206\u671f\u4ed8\u6b3e\u90e8\u5206\u5206\u5f00\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u73b0\u91d1\u8d2d\u4e70\u4ef7\u683c\u8bb0\u5f55\u76f8\u5e94\u7684\u6b63\u786e\u8d44\u4ea7\u8d26\u6237\uff08156\u3001211\u3001213\u3001152\u3001153\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u62b5\u6263\u7684\u589e\u503c\u7a0e\u4ec5\u5bf9\u7acb\u5373\u652f\u4ed8\u7684\u8d2d\u4e70\u4ef7\u6b3e\u90e8\u5206\u8fdb\u884c\u8ba1\u7b97\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u5206\u671f\u4ed8\u6b3e\u7684\u5229\u606f\u8bb0\u5165\u8d26\u6237 635\uff0c\u4e0d\u8981\u4e00\u6b21\u6027\u5168\u90e8\u8bb0\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u8bb0\u5f55\u903e\u671f\u4ed8\u6b3e\u548c\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u7684\u589e\u51cf\u60c5\u51b5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u8d26\u6237 331 \u7684\u4f59\u989d\u4e0e\u5408\u540c\u548c\u5404\u671f\u4ed8\u6b3e\u8ba1\u5212\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<\/ul>\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;\">\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u51fd\uff0c\u5206\u671f\u4ed8\u6b3e\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u57fa\u672c\u4fdd\u6301\u4e0d\u53d8\uff0c\u4f46\u8981\u6c42\u4f1a\u8ba1\u4eba\u5458\u4ece2026\u8d22\u5e74\u5f00\u59cb\u53c2\u8003\u9644\u5f55\u4e8c\u3002\u4ee5\u4e0b\u4e09\u70b9\u9700\u8981\u7262\u8bb0\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u73b0\u91d1\u8d2d\u4e70\u4ef7\u683c\u8bb0\u5f55\u8be5\u8d44\u4ea7\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u5b9a\u671f\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u652f\u4ed8\uff0c\u8bb0\u5165\u8d26\u6237 635\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e76\u786e\u5b9a\u4e0d\u542b\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u7684\u589e\u503c\u7a0e\u91d1\u989d\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7f3a\u4e4f\u5185\u90e8\u8d44\u6e90\u6765\u5168\u9762\u4e86\u89e3 99\/2025\/TT-BTC \u53f7\u901a\u51fd\u7684\u53d8\u66f4\uff0c\u89e3\u51b3\u65b9\u6848\u662f\u2026\u2026<\/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;\">\u8fd9\u79cd\u65b9\u6cd5\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u786e\u4fdd\u9075\u5b88\u6cd5\u89c4\uff0c\u800c\u65e0\u9700\u81ea\u884c\u5ba1\u67e5\u6240\u6709\u6cd5\u5f8b\u6587\u4ef6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/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_hach_toan_khi_mua_hang_hoa_tra_gop\"><\/span><b>\u5173\u4e8e\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\u7684\u4f1a\u8ba1\u5904\u7406\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=\"Hach_toan_khi_mua_hang_hoa_tra_gop_co_tinh_lai_tra_gop_vao_gia_von_hang_hoa_khong\"><\/span><b>\u5bf9\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u7684\u5546\u54c1\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u65f6\uff0c\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u662f\u5426\u5e94\u8ba1\u5165\u9500\u552e\u6210\u672c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u8d27\u7269\u6309\u73b0\u91d1\u8d2d\u4e70\u4ef7\u683c\u8bb0\u5165\u8d26\u6237 156\uff1b\u5ef6\u8fdf\u4ed8\u6b3e\u548c\u5206\u671f\u4ed8\u6b3e\u7684\u5229\u606f\u5728\u6bcf\u4e2a\u671f\u95f4\u7684\u8d26\u6237 635\u2014\u2014\u8d22\u52a1\u8d39\u7528\u4e2d\u5355\u72ec\u6838\u7b97\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_khi_mua_hang_hoa_tra_gop_tinh_tren_gia_nao\"><\/span><b>\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u5546\u54c1\u65f6\uff0c\u8fdb\u9879\u589e\u503c\u7a0e\u6309\u54ea\u4e2a\u4ef7\u683c\u8ba1\u7b97\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e 2024 \u5e74\u589e\u503c\u7a0e\u6cd5\u548c 181\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u6309\u73b0\u91d1\u8d2d\u4e70\u4ef7\u683c\u8ba1\u7b97\uff0c\u4e0d\u5305\u62ec\u5206\u671f\u4ed8\u6b3e\u5229\u606f\u548c\u6ede\u7eb3\u91d1\u5229\u606f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mua_tai_san_co_dinh_tra_gop_co_hach_toan_khac_voi_mua_hang_hoa_tra_gop_khong\"><\/span><b>\u5206\u671f\u8d2d\u4e70\u56fa\u5b9a\u8d44\u4ea7\u7684\u4f1a\u8ba1\u5904\u7406\u4e0e\u5206\u671f\u8d2d\u4e70\u5546\u54c1\u7684\u4f1a\u8ba1\u5904\u7406\u6709\u4f55\u4e0d\u540c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u539f\u5219\u76f8\u540c\uff0c\u53ea\u662f\u8bb0\u5f55\u8d44\u4ea7\u7684\u8d26\u6237\u4e0d\u540c\uff1a\u6709\u5f62\u56fa\u5b9a\u8d44\u4ea7\u4f7f\u7528\u8d26\u6237 211\uff0c\u65e0\u5f62\u56fa\u5b9a\u8d44\u4ea7\u4f7f\u7528\u8d26\u6237 213\uff0c\u800c\u4e0d\u662f\u50cf\u8d2d\u4e70\u5546\u54c1\u90a3\u6837\u4f7f\u7528\u8d26\u6237 156\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_mo_so_theo_doi_rieng_lai_tra_gop_khong\"><\/span><b>\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u5355\u72ec\u8bbe\u7acb\u8d26\u7c3f\u6765\u8ffd\u8e2a\u5206\u671f\u4ed8\u6b3e\u5229\u606f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u6839\u636e\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u77e5\u9644\u5f55\u4e8c\uff0c\u4f01\u4e1a\u5728\u8d2d\u4e70\u8d44\u4ea7\u65f6\uff0c\u5fc5\u987b\u8be6\u7ec6\u8bb0\u5f55\u5ef6\u671f\u4ed8\u6b3e\u548c\u5206\u671f\u4ed8\u6b3e\u7684\u5229\u606f\u652f\u4ed8\u7684\u589e\u51cf\u60c5\u51b5\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_992025TT-BTC_ap_dung_tu_khi_nao\"><\/span><b>99\/2025\/TT-BTC\u53f7\u901a\u51fd\u4f55\u65f6\u751f\u6548\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u901a\u544a\u81ea 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\u751f\u6548\uff0c\u9002\u7528\u4e8e\u8be5\u65e5\u671f\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\uff0c\u53d6\u4ee3\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u544a\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n khi mua h\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p l\u00e0 nghi\u1ec7p v\u1ee5 m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n vi\u00ean n\u00e0o c\u0169ng s\u1ebd g\u1eb7p l\u1ea1i t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Nghi\u1ec7p v\u1ee5 n\u00e0y t\u01b0\u1edfng quen thu\u1ed9c nh\u01b0ng l\u1ea1i l\u00e0 n\u01a1i ph\u00e1t sinh sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t: [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9665","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\/9665","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=9665"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9665\/revisions"}],"predecessor-version":[{"id":9669,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9665\/revisions\/9669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9666"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}