{"id":9726,"date":"2026-09-07T09:19:30","date_gmt":"2026-09-07T02:19:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9726"},"modified":"2026-09-07T09:19:30","modified_gmt":"2026-09-07T02:19:30","slug":"lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/","title":{"rendered":"\u9488\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\u65f6\uff0c\u662f\u5426\u9700\u8981\u5217\u51fa\u9879\u76ee\u6e05\u5355\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Vi_sao_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_luon_khien_ke_toan_ban_khoan\" >\u4e3a\u4ec0\u4e48\u5bf9\u4e8e\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\uff0c\u521b\u5efa\u8c03\u6574\u53d1\u7968\u59cb\u7ec8\u662f\u4f1a\u8ba1\u4eba\u5458\u5173\u6ce8\u7684\u95ee\u9898\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Can_cu_phap_ly_cua_viec_lap_hoa_don_dieu_chinh\" >\u5f00\u5177\u8c03\u6574\u53d1\u7968\u7684\u6cd5\u5f8b\u4f9d\u636e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Diem_b_Khoan_5_Dieu_10_Nghi_dinh_2542026ND-CP_quy_dinh_gi\" >\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 10 \u6761\u7b2c 5 \u6b3e b \u70b9\u89c4\u5b9a\u4e86\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Hai_phuong_an_xu_ly_khi_chiet_khau_thuong_mai_theo_so_luong_doanh_so\" >\u5904\u7406\u57fa\u4e8e\u6570\u91cf\u548c\u57fa\u4e8e\u9500\u552e\u989d\u7684\u8d38\u6613\u6298\u6263\u7684\u4e24\u79cd\u65b9\u6848\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Khi_nao_phai_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\" >\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u9488\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\uff0c\u5e76\u9644\u4e0a\u8be6\u7ec6\u7684\u6298\u6263\u6e05\u5355\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Mau_bang_ke_hoa_don_chiet_khau_thuong_mai_dang_ap_dung_hien_nay_la_mau_nao\" >\u76ee\u524d\u5546\u4e1a\u6298\u6263\u53d1\u7968\u4f7f\u7528\u7684\u6a21\u677f\u662f\u4ec0\u4e48\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Bang_ke_hoa_don_chiet_khau_thuong_mai_gom_nhung_noi_dung_gi\" >\u8d38\u6613\u6298\u6263\u53d1\u7968\u58f0\u660e\u4e2d\u5e94\u5305\u542b\u54ea\u4e9b\u4fe1\u606f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Quy_trinh_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\" >\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\u7684\u7a0b\u5e8f\uff0c\u5305\u62ec\u8be6\u7ec6\u6e05\u5355\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Nhung_sai_sot_thuong_gap_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\" >\u7f16\u5236\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u7684\u8c03\u6574\u53d1\u7968\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Quan_ly_hoa_don_chung_tu_trong_tong_the_quan_ly_thue_Vi_sao_doanh_nghiep_can_luu_y\" >\u5728\u6574\u4f53\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\u4e2d\u7ba1\u7406\u53d1\u7968\u548c\u652f\u6301\u6587\u4ef6\uff1a\u4f01\u4e1a\u4e3a\u4f55\u9700\u8981\u5173\u6ce8\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Checklist_hanh_dong_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\" >\u521b\u5efa\u9488\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u7684\u8c03\u6574\u53d1\u7968\u65f6\u9700\u8981\u91c7\u53d6\u7684\u64cd\u4f5c\u6e05\u5355\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Cau_hoi_thuong_gap_ve_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\" >\u5173\u4e8e\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u7684\u8c03\u6574\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-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_co_bat_buoc_phai_kem_bang_ke_khong\" >\u5728\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u8fdb\u884c\u8c03\u6574\u65f6\uff0c\u662f\u5426\u5fc5\u987b\u5728\u53d1\u7968\u4e0a\u5217\u51fa\u9879\u76ee\u6e05\u5355\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Bang_ke_hoa_don_chiet_khau_thuong_mai_can_co_nhung_noi_dung_gi\" >\u8d38\u6613\u6298\u6263\u53d1\u7968\u5bf9\u8d26\u5355\u5e94\u5305\u542b\u54ea\u4e9b\u4fe1\u606f\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Bang_ke_co_phai_nop_cho_co_quan_thue_ngay_khi_lap_hoa_don_dieu_chinh_khong\" >\u5f00\u5177\u8c03\u6574\u540e\u53d1\u7968\u65f6\uff0c\u662f\u5426\u9700\u8981\u7acb\u5373\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u62a5\u8868\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Da_co_mau_bang_ke_hoa_don_chiet_khau_thuong_mai_chinh_thuc_chua\" >\u76ee\u524d\u662f\u5426\u6709\u5b98\u65b9\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u6a21\u677f\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\/lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai\/#Neu_so_tien_chiet_khau_vuot_qua_gia_tri_hoa_don_cua_lan_mua_cuoi_cung_thi_xu_ly_the_nao\" >\u5982\u679c\u6298\u6263\u91d1\u989d\u8d85\u8fc7\u4e0a\u6b21\u8d2d\u4e70\u7684\u53d1\u7968\u91d1\u989d\u600e\u4e48\u529e\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_luon_khien_ke_toan_ban_khoan\"><\/span><b>\u4e3a\u4ec0\u4e48\u5bf9\u4e8e\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\uff0c\u521b\u5efa\u8c03\u6574\u53d1\u7968\u59cb\u7ec8\u662f\u4f1a\u8ba1\u4eba\u5458\u5173\u6ce8\u7684\u95ee\u9898\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u6570\u91cf\u6216\u9500\u552e\u989d\u7684\u8d38\u6613\u6298\u6263\u662f\u4e00\u79cd\u5e38\u89c1\u7684\u9500\u552e\u7b56\u7565\uff0c\u4f46\u5176\u5728\u7535\u5b50\u53d1\u7968\u4e0a\u7684\u4f53\u73b0\u5e76\u975e\u50cf\u76f4\u63a5\u5e94\u7528\u4e8e\u6bcf\u7b14\u9500\u552e\u90a3\u6837\u7b80\u5355\u3002\u5f53\u6298\u6263\u4ec5\u5728\u591a\u6b21\u8d2d\u4e70\u540e\u6216\u671f\u672b\u786e\u5b9a\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u4e0d\u5f97\u4e0d\u56de\u6eaf\u5e76\u8c03\u6574\u4e4b\u524d\u5f00\u5177\u7684\u53d1\u7968\uff0c\u8fd9\u5c31\u9700\u8981\u4e3a\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u521b\u5efa\u8c03\u6574\u53d1\u7968\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u95ee\u9898\u5728\u4e8e\uff0c\u8bb8\u591a\u4f01\u4e1a\u5f00\u5177\u8c03\u6574\u53d1\u7968\u4ec5\u4ec5\u662f\u4e3a\u4e86\u964d\u4f4e\u91d1\u989d\uff0c\u5374\u5fd8\u8bb0\u9644\u4e0a\u6240\u9700\u7684\u8bc1\u660e\u6587\u4ef6\uff0c\u6216\u8005\u5bf9\u4e0d\u7b26\u5408\u6761\u4ef6\u7684\u53d1\u7968\u8fdb\u884c\u4e86\u9519\u8bef\u7684\u8c03\u6574\u3002\u5176\u540e\u679c\u4e0d\u4ec5\u5305\u62ec\u65e0\u6548\u53d1\u7968\uff0c\u8fd8\u5305\u62ec\u589e\u503c\u7a0e\uff08\u5305\u62ec\u9500\u9879\u7a0e\u548c\u8fdb\u9879\u7a0e\uff09\u4ee5\u53ca\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u6263\u9664\u8d39\u7528\u65b9\u9762\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\u4e0d\u4ec5\u4ec5\u662f\u7535\u5b50\u53d1\u7968\u8f6f\u4ef6\u4e0a\u7684\u4e00\u4e2a\u6280\u672f\u64cd\u4f5c\uff0c\u800c\u662f\u4e00\u4e2a\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u73b0\u884c\u6cd5\u5f8b\u6cd5\u89c4\u7684\u8fc7\u7a0b\uff0c\u4ee5\u907f\u514d\u5728\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\u4e2d\u88ab\u91cd\u65b0\u8bc4\u4f30\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_lap_hoa_don_dieu_chinh\"><\/span><b>\u5f00\u5177\u8c03\u6574\u53d1\u7968\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9728\" aria-describedby=\"caption-attachment-9728\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9728\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u1eadp sai\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-cua-viec-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9728\" class=\"wp-caption-text\">\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u6b64\u4e8b\u7684\u539f\u59cb\u89c4\u5b9a\u89c1\u4e8e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c10\u6761\u7b2c5\u6b3eb\u9879\uff0c\u8be5\u6cd5\u4ee4\u6d89\u53ca\u5df2\u5f00\u5177\u7535\u5b50\u53d1\u7968\u7684\u5904\u7406\u3002\u8fd9\u662f\u4f1a\u8ba1\u5e08\u5728\u4e3a\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u7f16\u5236\u8c03\u6574\u53d1\u7968\u65f6\u552f\u4e00\u4e14\u76f4\u63a5\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_b_Khoan_5_Dieu_10_Nghi_dinh_2542026ND-CP_quy_dinh_gi\"><\/span><b>\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 10 \u6761\u7b2c 5 \u6b3e b \u70b9\u89c4\u5b9a\u4e86\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c10\u6761\u7b2c5\u6b3eb\u9879\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5982\u679c\u8d38\u6613\u6298\u6263\u57fa\u4e8e\u5546\u54c1\u6216\u670d\u52a1\u7684\u6570\u91cf\u6216\u9500\u552e\u989d\uff0c\u5219\u5e94\u5728\u6700\u540e\u4e00\u6b21\u91c7\u8d2d\u6216\u540e\u7eed\u671f\u95f4\u7684\u9500\u552e\u53d1\u7968\u4e0a\u8c03\u6574\u5df2\u552e\u5546\u54c1\u6216\u670d\u52a1\u7684\u6298\u6263\u91d1\u989d\uff0c\u4ee5\u786e\u4fdd\u6298\u6263\u91d1\u989d\u4e0d\u8d85\u8fc7\u6700\u540e\u4e00\u6b21\u91c7\u8d2d\u6216\u540e\u7eed\u671f\u95f4\u53d1\u7968\u4e0a\u8bb0\u5f55\u7684\u5546\u54c1\u6216\u670d\u52a1\u4ef7\u503c\u3002\u6216\u8005\uff0c\u5e94\u5f00\u5177\u4e00\u4efd\u8c03\u6574\u53d1\u7968\uff0c\u5176\u4e2d\u5217\u660e\u9700\u8981\u8c03\u6574\u7684\u53d1\u7968\u6e05\u5355\u3001\u8c03\u6574\u540e\u7684\u91d1\u989d\u548c\u8c03\u6574\u540e\u7684\u7a0e\u989d\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7f16\u5236\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u7684\u8c03\u6574\u53d1\u7968\u65f6\uff0c\u9700\u8981\u4e86\u89e3\u4ee5\u4e0b\u4e09\u4e2a\u5173\u952e\u4f1a\u8ba1\u8981\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9002\u7528\u6761\u6b3e\u53ca\u7ec6\u5219\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u4ec5\u9002\u7528\u4e8e\u8d38\u6613\u6298\u6263\u662f\u6839\u636e\u4ee5\u4e0b\u65b9\u5f0f\u786e\u5b9a\u7684\u60c5\u51b5\u2026\u2026 <\/span><b>\u6570\u91cf\uff0c\u9500\u552e\u989d<\/b><span style=\"font-weight: 400;\"> \u8fd9\u6307\u7684\u662f\u5546\u54c1\u548c\u670d\u52a1\u7684\u7d2f\u8ba1\u6298\u6263\uff0c\u800c\u4e0d\u662f\u5355\u4e2a\u96f6\u552e\u53d1\u7968\u4e0a\u7684\u76f4\u63a5\u6298\u6263\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u503c\u7ea6\u675f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u60a8\u9009\u62e9\u5c06\u6298\u6263\u8c03\u6574\u5230\u4e0a\u6b21\u8d2d\u4e70\u7684\u53d1\u7968\u6216\u4e0b\u4e00\u4e2a\u671f\u95f4\uff0c\u5219\u6298\u6263\u91d1\u989d\u5c06\u4f1a\u5e94\u7528\u3002 <\/span><b>\u4e0d\u5f97\u8d85\u8fc7<\/b><span style=\"font-weight: 400;\"> \u8be5\u53d1\u7968\u4e0a\u8bb0\u5f55\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ee5\u4e0b\u662f\u9700\u8981\u5305\u542b\u7684\u9879\u76ee\u6e05\u5355\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u4e0a\u8ff0\u65b9\u6cd5\u4e0d\u9002\u7528\uff0c\u4f01\u4e1a\u5fc5\u987b\u5355\u72ec\u5f00\u5177\u8c03\u6574\u53d1\u7968\u3002 <\/span><b>\u5fc5\u987b\u63d0\u4f9b\u7269\u54c1\u6e05\u5355\u3002<\/b><span style=\"font-weight: 400;\"> \u9700\u8981\u8c03\u6574\u7684\u53d1\u7968\u7f16\u53f7\u3001\u8c03\u6574\u540e\u7684\u91d1\u989d\u548c\u8c03\u6574\u540e\u7684\u7a0e\u989d\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_phuong_an_xu_ly_khi_chiet_khau_thuong_mai_theo_so_luong_doanh_so\"><\/span><b>\u5904\u7406\u57fa\u4e8e\u6570\u91cf\u548c\u57fa\u4e8e\u9500\u552e\u989d\u7684\u8d38\u6613\u6298\u6263\u7684\u4e24\u79cd\u65b9\u6848\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u4ee5\u4e0a\u6240\u8ff0\uff0c\u9488\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u521b\u5efa\u8c03\u6574\u53d1\u7968\u59cb\u7ec8\u5c5e\u4e8e\u4ee5\u4e0b\u4e24\u79cd\u60c5\u51b5\u4e4b\u4e00\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5728\u5bf9\u53d1\u7968\u8f6f\u4ef6\u8fdb\u884c\u4efb\u4f55\u66f4\u6539\u4e4b\u524d\u786e\u5b9a\u6b63\u786e\u7684\u9009\u9879\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u65b9\u6848\u4e00\u2014\u2014\u8c03\u6574\u4e0a\u6b21\u91c7\u8d2d\u6216\u4e0b\u4e00\u671f\u95f4\u7684\u53d1\u7968\uff1a <\/b><span style=\"font-weight: 400;\">\u5f53\u6298\u6263\u91d1\u989d\u4e0d\u8d85\u8fc7\u4e0a\u6b21\u91c7\u8d2d\u6216\u540e\u7eed\u671f\u95f4\u53d1\u7968\u4e0a\u8bb0\u5f55\u7684\u5546\u54c1\u6216\u670d\u52a1\u4ef7\u503c\u65f6\uff0c\u6b64\u65b9\u6cd5\u9002\u7528\u3002\u8fd9\u662f\u4e00\u79cd\u7b80\u5316\u7684\u65b9\u6cd5\uff0c\u65e0\u9700\u521b\u5efa\u989d\u5916\u7684\u6e05\u5355\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u65b9\u6848\u4e8c\u2014\u2014\u5355\u72ec\u5f00\u5177\u4e00\u4efd\u5305\u542b\u8be6\u7ec6\u6e05\u5355\u7684\u8c03\u6574\u53d1\u7968\uff1a <\/b><span style=\"font-weight: 400;\">\u5f53\u6298\u6263\u91d1\u989d\u8d85\u8fc7\u4e0a\u6b21\u8d2d\u4e70\u6216\u540e\u7eed\u671f\u95f4\u7684\u53d1\u7968\u91d1\u989d\uff0c\u6216\u8005\u4f01\u4e1a\u9009\u62e9\u5c06\u591a\u5f20\u53d1\u7968\u5408\u5e76\u4e3a\u4e00\u6b21\u8c03\u6574\u65f6\uff0c\u9002\u7528\u6b64\u89c4\u5b9a\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u8be5\u58f0\u660e\u5e76\u975e\u5728\u6240\u6709\u60c5\u51b5\u4e0b\u90fd\u662f\u5f3a\u5236\u6027\u7a0b\u5e8f\uff0c\u800c\u4ec5\u5f53\u4f01\u4e1a\u9009\u62e9\u6216\u88ab\u8feb\u9075\u5faa\u65b9\u6848 2 \u65f6\u624d\u9700\u8981\u6267\u884c\u3002\u8bb8\u591a\u4f1a\u8ba1\u5e08\u5bf9\u6b64\u5b58\u5728\u8bef\u89e3\uff0c\u5bfc\u81f4\u4e3a\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u521b\u5efa\u8c03\u6574\u53d1\u7968\uff0c\u800c\u8fd9\u4e9b\u53d1\u7968\u7f3a\u4e4f\u6709\u6548\u7684\u652f\u6301\u6587\u4ef6\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_phai_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\"><\/span><b>\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u9488\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\uff0c\u5e76\u9644\u4e0a\u8be6\u7ec6\u7684\u6298\u6263\u6e05\u5355\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9729\" aria-describedby=\"caption-attachment-9729\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9729\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke.jpg\" alt=\"Khi n\u00e0o ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u1eadp sai k\u00e8m b\u1ea3ng k\u00ea\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Khi-nao-phai-lap-hoa-don-dieu-chinh-cho-hoa-don-chiet-khau-thuong-mai-lap-sai-kem-bang-ke-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9729\" class=\"wp-caption-text\">\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u9488\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\uff0c\u5e76\u9644\u4e0a\u8be6\u7ec6\u6e05\u5355\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u9645\u64cd\u4f5c\u4e2d\uff0c\u901a\u5e38\u6709\u4e09\u79cd\u60c5\u51b5\u9700\u8981\u4f01\u4e1a\u5f00\u5177\u8c03\u6574\u53d1\u7968\u5e76\u9644\u4e0a\u8be6\u7ec6\u6e05\u5355\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6298\u6263\u91d1\u989d\u5927\u4e8e\u4e0a\u6b21\u8d2d\u4e70\u7684\u53d1\u7968\u91d1\u989d\uff1a <\/b><span style=\"font-weight: 400;\">\u8fd9\u79cd\u60c5\u51b5\u5f88\u5e38\u89c1\uff0c\u987e\u5ba2\u591a\u6b21\u8d2d\u4e70\u5c0f\u989d\u5546\u54c1\uff0c\u4f46\u7531\u4e8e\u671f\u672b\u7684\u7d2f\u79ef\u6298\u6263\u6d3b\u52a8\uff0c\u6700\u7ec8\u5b9e\u73b0\u4e86\u8f83\u9ad8\u7684\u9500\u552e\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6298\u6263\u5c06\u5728\u540c\u4e00\u65f6\u671f\u5185\u7684\u591a\u5f20\u53d1\u7968\u4e2d\u5206\u914d\uff1a <\/b><span style=\"font-weight: 400;\">\u5f53\u6298\u6263\u4e0d\u80fd\u5168\u90e8\u7528\u4e8e\u4e00\u5f20\u53d1\u7968\uff0c\u800c\u5fc5\u987b\u6309\u6bd4\u4f8b\u5206\u644a\u5230\u591a\u5f20\u53d1\u7968\u4e0a\u65f6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5728\u5f00\u5177\u521d\u59cb\u8c03\u6574\u53d1\u7968\u540e\u53d1\u73b0\u7684\u9519\u8bef\uff1a <\/b><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u91cd\u65b0\u5f00\u5177\u53d1\u7968\uff0c\u8c03\u6574\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\uff0c\u5e76\u540c\u65f6\u66f4\u65b0\u76f8\u5e94\u7684\u5bf9\u8d26\u5355\uff0c\u4ee5\u786e\u4fdd\u539f\u59cb\u53d1\u7968\u53f7\u7801\u4e0e\u8c03\u6574\u540e\u7684\u91d1\u989d\u4e00\u81f4\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e0a\u8ff0\u4e09\u79cd\u60c5\u51b5\u4e0b\uff0c\u7701\u7565\u8be5\u58f0\u660e\u4e0d\u4f1a\u7acb\u5373\u5bfc\u81f4\u7cfb\u7edf\u4e2d\u7684\u8c03\u6574\u540e\u53d1\u7968\u65e0\u6548\uff0c\u4f46\u4f1a\u4f7f\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u6838\u5b9e\u65f6\u65e0\u6cd5\u8bc1\u660e\u6298\u6263\u91d1\u989d\u7684\u5408\u7406\u6027\u548c\u6709\u6548\u6027\u3002\u5176\u540e\u679c\u662f\u8be5\u9879\u8d39\u7528\u53ef\u80fd\u4e0d\u88ab\u5141\u8bb8\u62b5\u6263\uff0c\u5e76\u4e14\u53ef\u62b5\u6263\u7684\u589e\u503c\u7a0e\u989d\u4e5f\u4f1a\u51cf\u5c11\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_bang_ke_hoa_don_chiet_khau_thuong_mai_dang_ap_dung_hien_nay_la_mau_nao\"><\/span><b>\u76ee\u524d\u5546\u4e1a\u6298\u6263\u53d1\u7968\u4f7f\u7528\u7684\u6a21\u677f\u662f\u4ec0\u4e48\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76ee\u524d\uff0c\u5c1a\u65e0\u9488\u5bf9\u5546\u4e1a\u6298\u6263\u53d1\u7968\u6a21\u677f\u7684\u5177\u4f53\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5728\u5b9e\u9645\u64cd\u4f5c\u4e2d\uff0c\u5546\u4e1a\u6298\u6263\u53d1\u7968\u58f0\u660e\u6a21\u677f\u7528\u4e8e\u8be6\u7ec6\u8bb0\u5f55\u4f01\u4e1a\u964d\u4f4e\u5546\u54c1\u552e\u4ef7\u65f6\u4eab\u53d7\u6298\u6263\u7684\u539f\u59cb\u53d1\u7968\uff08\u901a\u5e38\u662f\u5728\u671f\u672b\u6216\u591a\u6b21\u91c7\u8d2d\u4e4b\u540e\uff09\u3002\u56e0\u6b64\uff0c\u8be5\u6587\u4ef6\u9644\u5728\u8c03\u6574\u53d1\u7968\u6216\u6298\u6263\u53d1\u7968\u4e0a\uff0c\u4ee5\u8bc1\u660e\u8d39\u7528\u3001\u6536\u5165\u4ee5\u53ca\u589e\u503c\u7a0e\u8fdb\u9879\u7a0e\u6216\u9500\u9879\u7a0e\u8c03\u6574\u7684\u5408\u6cd5\u6027\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u60a8\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u8d38\u6613\u6298\u6263\u53d1\u7968\u793a\u4f8b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/docs.google.com\/document\/d\/157FPkZojTIno60XdXbHilnVDAJSXxDqg\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">\u4e0b\u8f7d\u8d38\u6613\u6298\u6263\u62a5\u8868\u6837\u672c\u3002<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ke_hoa_don_chiet_khau_thuong_mai_gom_nhung_noi_dung_gi\"><\/span><b>\u8d38\u6613\u6298\u6263\u53d1\u7968\u58f0\u660e\u4e2d\u5e94\u5305\u542b\u54ea\u4e9b\u4fe1\u606f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 10 \u6761\u7b2c 5 \u6b3e b \u9879\u7684\u89c4\u5b9a\uff0c\u7528\u4e8e\u7f16\u5236\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u7684\u8c03\u6574\u53d1\u7968\u6e05\u5355\u5fc5\u987b\u81f3\u5c11\u5305\u542b\u4e09\u9879\u5185\u5bb9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u53d1\u7968\u53f7\u7801\u9700\u8981\u8c03\u6574\u3002<\/b><span style=\"font-weight: 400;\">\u5217\u51fa\u6298\u6263\u8303\u56f4\u5185\u6bcf\u5f20\u539f\u59cb\u53d1\u7968\u7684\u5b8c\u6574\u7b26\u53f7\u3001\u53d1\u7968\u53f7\u7801\u548c\u5f00\u7968\u65e5\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8c03\u6574\u91d1\u989d<\/b><span style=\"font-weight: 400;\">\u6298\u6263\u91d1\u989d\u5c06\u6839\u636e\u6e05\u5355\u4e2d\u7684\u6bcf\u5f20\u53d1\u7968\u8fdb\u884c\u76f8\u5e94\u5206\u914d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u52a1\u8c03\u6574\uff08\u5982\u6709\uff09<\/b><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u90e8\u5206\u4f1a\u6839\u636e\u6bcf\u5f20\u53d1\u7968\u7684\u6298\u6263\u91d1\u989d\u800c\u53d8\u5316\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u9879\u91cd\u8981\u7684\u5b58\u50a8\u539f\u5219\u662f\uff1a\u8be5\u62a5\u8868\u5e94\u4fdd\u5b58\u5728\u4f01\u4e1a\u5185\u90e8\uff0c\u4ec5\u5728\u7a0e\u52a1\u673a\u5173\u6216\u4e3b\u7ba1\u56fd\u5bb6\u673a\u6784\u8981\u6c42\u65f6\u624d\u9700\u51fa\u793a\uff0c\u65e0\u9700\u5728\u5f00\u5177\u7535\u5b50\u53d1\u7968\u65f6\u4e00\u5e76\u63d0\u4ea4\u81f3\u7a0e\u52a1\u673a\u5173\u7cfb\u7edf\u3002\u8fd9\u610f\u5473\u7740\u4f01\u4e1a\u5fc5\u987b\u7cfb\u7edf\u5730\u4fdd\u5b58\u8be5\u62a5\u8868\uff0c\u4ee5\u4fbf\u5728\u9700\u8981\u65f6\u80fd\u591f\u7acb\u5373\u68c0\u7d22\uff0c\u800c\u4e0d\u662f\u968f\u610f\u521b\u5efa\u540e\u53c8\u4e22\u5931\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_kem_bang_ke\"><\/span><b>\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\u7684\u7a0b\u5e8f\uff0c\u5305\u62ec\u8be6\u7ec6\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u5c3d\u91cf\u51cf\u5c11\u9519\u8bef\uff0c\u4f1a\u8ba1\u4eba\u5458\u5e94\u6309\u7167\u4ee5\u4e0b\u6b65\u9aa4\u4e3a\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u521b\u5efa\u8c03\u6574\u53d1\u7968\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 1 \u2013 \u786e\u5b9a\u6298\u6263\u4f9d\u636e\uff1a\u6bd4\u8f83\u9500\u552e\u653f\u7b56\u3001\u5408\u540c\u6216\u6298\u6263\u901a\u77e5\uff0c\u4ee5\u786e\u8ba4\u6298\u6263\u662f\u6839\u636e\u6570\u91cf\u6216\u9500\u552e\u989d\u8ba1\u7b97\u7684\uff0c\u800c\u4e0d\u662f\u6bcf\u5f20\u53d1\u7968\u4e0a\u7684\u76f4\u63a5\u6298\u6263\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 2 \u2013 \u786e\u5b9a\u89e3\u51b3\u65b9\u6848\uff1a\u5c06\u6298\u6263\u91d1\u989d\u4e0e\u4e0a\u6b21\u8d2d\u4e70\u6216\u4e0b\u4e00\u671f\u7684\u53d1\u7968\u91d1\u989d\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ece\u7b2c 10 \u6761\u7b2c 5 \u6b3e b \u70b9\u4e2d\u63d0\u5230\u7684\u4e24\u4e2a\u9009\u9879\u4e4b\u4e00\u4e2d\u9009\u62e9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 3 \u2013 \u51c6\u5907\u6c47\u603b\u8868\uff08\u5982\u679c\u9009\u9879 2 \u9002\u7528\uff09\uff1a\u5217\u51fa\u6240\u6709\u9700\u8981\u8c03\u6574\u7684\u53d1\u7968\u3001\u76f8\u5e94\u7684\u8c03\u6574\u91d1\u989d\u4ee5\u53ca\u6bcf\u5f20\u53d1\u7968\u7684\u8c03\u6574\u7a0e\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 4 \u2013 \u4e3a\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u521b\u5efa\u8c03\u6574\u53d1\u7968\uff1a\u5728\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u4e2d\u5f00\u5177\u8c03\u6574\u53d1\u7968\uff0c\u6e05\u695a\u5730\u8bf4\u660e\u51cf\u5c11\u8c03\u6574\u5e76\u53c2\u8003\u6240\u9644\u5bf9\u8d26\u5355\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 5 \u2013 \u8bb0\u5f55\u4fdd\u5b58\uff1a\u5c06\u62a5\u8868\u8fde\u540c\u8c03\u6574\u53d1\u7968\u3001\u5408\u540c\u548c\u6298\u6263\u653f\u7b56\u4e00\u8d77\u4fdd\u5b58\u5728\u5355\u4f4d\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u6838\u5b9e\u65f6\u51fa\u793a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 6 \u2013 \u6838\u5bf9\u7a0e\u52a1\u7533\u62a5\uff1a\u66f4\u65b0\u589e\u503c\u7a0e\u7533\u62a5\u8868\u4e2d\u4e0e\u8c03\u6574\u540e\u53d1\u7968\u5f00\u5177\u671f\u95f4\u76f8\u7b26\u7684\u8c03\u6574\u540e\u6570\u5b57\uff0c\u786e\u4fdd\u53d1\u7968\u3001\u62a5\u8868\u548c\u7533\u62a5\u6570\u5b57\u4e4b\u95f4\u7684\u4e00\u81f4\u6027\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\"><\/span><b>\u7f16\u5236\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u7684\u8c03\u6574\u53d1\u7968\u65f6\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u5c06\u9500\u552e\u6298\u6263\u4e0e\u4ed8\u6b3e\u6298\u6263\u6df7\u6dc6\u662f\u4e00\u4e2a\u5e38\u89c1\u7684\u9519\u8bef\u3002\u8fd9\u4e24\u79cd\u6298\u6263\u7684\u6027\u8d28\u548c\u53d1\u7968\u5904\u7406\u65b9\u5f0f\u90fd\u4e0d\u540c\uff1b\u5982\u679c\u9002\u7528\u9519\u8bef\u7684\u6cd5\u5f8b\u4f9d\u636e\uff0c\u5c31\u4f1a\u5728\u6700\u521d\u7684\u8ba1\u5212\u9636\u6bb5\u5c31\u4ea7\u751f\u56e0\u9519\u8bef\u5f00\u5177\u7684\u9500\u552e\u6298\u6263\u53d1\u7968\u800c\u4ea7\u751f\u7684\u8c03\u6574\u53d1\u7968\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u5728\u672a\u9644\u4e0a\u5355\u72ec\u7684\u4ea4\u6613\u660e\u7ec6\u7684\u60c5\u51b5\u4e0b\uff0c\u5c06\u53d1\u7968\u91d1\u989d\u8c03\u6574\u81f3\u8d85\u51fa\u6700\u540e\u4e00\u6b21\u8d2d\u4e70\u91d1\u989d\uff0c\u76f4\u63a5\u8fdd\u53cd\u4e86\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 10 \u6761\u7b2c 5 \u6b3e b \u9879\u7684\u89c4\u5b9a\uff0c\u5bfc\u81f4\u8c03\u6574\u540e\u7684\u53d1\u7968\u5728\u6cd5\u5f8b\u4e0a\u65e0\u6548\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\uff0c\u8be5\u62a5\u8868\u7f3a\u5c11\u5fc5\u8981\u4fe1\u606f\u3002\u62a5\u8868\u4ec5\u8bb0\u5f55\u4e86\u53d1\u7968\u53f7\u7801\u548c\u6298\u6263\u91d1\u989d\uff0c\u4f46\u9057\u6f0f\u4e86\u76f8\u5e94\u7684\u7a0e\u989d\u8c03\u6574\u91d1\u989d\uff0c\u5bfc\u81f4\u5728\u6838\u5bf9\u9500\u9879\u589e\u503c\u7a0e\u65f6\u51fa\u73b0\u5dee\u5f02\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u56db\uff0c\u6c47\u603b\u8868\u6ca1\u6709\u7cfb\u7edf\u5730\u4fdd\u5b58\u3002\u7531\u4e8e\u6c47\u603b\u8868\u65e0\u9700\u7acb\u5373\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\uff0c\u8bb8\u591a\u4f01\u4e1a\u758f\u5ffd\u5927\u610f\uff0c\u6ca1\u6709\u5c06\u5176\u5b8c\u6574\u4fdd\u5b58\uff0c\u5bfc\u81f4\u5728\u88ab\u8981\u6c42\u63d0\u4f9b\u65f6\uff0c\u65e0\u6cd5\u4e0e\u539f\u59cb\u53d1\u7968\u8fdb\u884c\u6838\u5bf9\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e94\uff0c\u8c03\u6574\u540e\u7684\u6570\u636e\u672a\u5728\u76f8\u5e94\u7684\u7533\u62a5\u671f\u5185\u66f4\u65b0\u3002\u867d\u7136\u9519\u8bef\u7f16\u5236\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5df2\u6b63\u786e\u5f00\u5177\uff0c\u4f46\u589e\u503c\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u6570\u636e\u672a\u80fd\u53ca\u65f6\u53cd\u6620\u8c03\u6574\uff0c\u5bfc\u81f4\u4f1a\u8ba1\u8bb0\u5f55\u4e0e\u7a0e\u52a1\u7533\u62a5\u6587\u4ef6\u4e4b\u95f4\u5b58\u5728\u5dee\u5f02\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_ly_hoa_don_chung_tu_trong_tong_the_quan_ly_thue_Vi_sao_doanh_nghiep_can_luu_y\"><\/span><b>\u5728\u6574\u4f53\u7a0e\u52a1\u7ba1\u7406\u7cfb\u7edf\u4e2d\u7ba1\u7406\u53d1\u7968\u548c\u652f\u6301\u6587\u4ef6\uff1a\u4f01\u4e1a\u4e3a\u4f55\u9700\u8981\u5173\u6ce8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c\u4e94\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u53d1\u7968\u548c\u5355\u636e\u7ba1\u7406\u662f\u7a0e\u52a1\u7ba1\u7406\u7684\u91cd\u8981\u73af\u8282\u4e4b\u4e00\uff0c\u4e0e\u7eb3\u7a0e\u7533\u62a5\u3001\u7a0e\u6b3e\u8ba1\u7b97\u548c\u7a0e\u52a1\u5ba1\u8ba1\u5e76\u5217\u3002\u8fd9\u8868\u660e\uff0c\u9488\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\u5e76\u975e\u72ec\u7acb\u7684\u4f1a\u8ba1\u64cd\u4f5c\uff0c\u800c\u662f\u7a0e\u52a1\u673a\u5173\u901a\u8fc7\u53d1\u7968\u548c\u5355\u636e\u7ba1\u7406\u4ee5\u53ca\u7a0e\u52a1\u5ba1\u8ba1\u5bf9\u5176\u8fdb\u884c\u76f4\u63a5\u76d1\u7ba1\u7684\u7ec4\u6210\u90e8\u5206\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8d38\u6613\u6298\u6263\u9891\u7e41\u7684\u4f01\u4e1a\uff0c\u7279\u522b\u662f\u90a3\u4e9b\u6839\u636e\u9500\u552e\u989d\u5b9e\u884c\u9636\u68af\u5f0f\u6298\u6263\u653f\u7b56\u7684\u5206\u9500\u548c\u6279\u53d1\u4f01\u4e1a\u800c\u8a00\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u5efa\u7acb\u4e00\u5957\u6807\u51c6\u5316\u7684\u6d41\u7a0b\u6765\u521b\u5efa\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u7684\u8c03\u6574\u53d1\u7968\uff0c\u5e76\u9644\u4e0a\u8be6\u7ec6\u7684\u6e05\u5355\uff0c\u5c06\u5927\u5927\u51cf\u5c11\u5e74\u7ec8\u5ba1\u6838\u7684\u5de5\u4f5c\u91cf\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5728\u5ba1\u8ba1\u671f\u95f4\u88ab\u8bc4\u4f30\u7a0e\u52a1\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u516c\u53f8\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u7f3a\u4e4f\u5904\u7406\u590d\u6742\u53d1\u7968\u8c03\u6574\u60c5\u51b5\u7684\u7ecf\u9a8c\uff0c\u516c\u53f8\u53ef\u4ee5\u8003\u8651\u4f7f\u7528\u4e13\u4e1a\u670d\u52a1\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6211\u4eec\u5229\u7528\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u673a\u6784\uff0c\u4ee5\u786e\u4fdd\u6240\u6709\u53d1\u7968\u3001\u62a5\u8868\u548c\u7eb3\u7a0e\u7533\u62a5\u8868\u4ece\u4e00\u5f00\u59cb\u5c31\u5f97\u5230\u4e00\u81f4\u548c\u6b63\u786e\u7684\u5904\u7406\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_hanh_dong_khi_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\"><\/span><b>\u521b\u5efa\u9488\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u7684\u8c03\u6574\u53d1\u7968\u65f6\u9700\u8981\u91c7\u53d6\u7684\u64cd\u4f5c\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4eba\u5458\u5728\u5f00\u5177\u8c03\u6574\u53d1\u7968\u524d\uff0c\u5e94\u5feb\u901f\u68c0\u67e5\u4ee5\u4e0b\u4e94\u9879\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;\">\u6b63\u786e\u7684\u6298\u6263\u662f\u57fa\u4e8e\u6570\u91cf\u7684\u8d38\u6613\u6298\u6263\uff0c\u5982\u7b2c 254\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 10 \u6761\u7b2c 5 \u6b3e b \u70b9\u6240\u5b9a\u4e49\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u6298\u6263\u91d1\u989d\u4e0e\u60a8\u4e0a\u6b21\u8d2d\u4e70\u6216\u4e0b\u6b21\u8d2d\u4e70\u7684\u53d1\u7968\u91d1\u989d\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u9009\u62e9\u6b63\u786e\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c6\u5907\u4e00\u4efd\u5b8c\u6574\u7684\u53d1\u7968\u7f16\u53f7\u3001\u91d1\u989d\u548c\u8c03\u6574\u540e\u7684\u7a0e\u989d\u6e05\u5355\uff08\u5982\u679c\u9002\u7528\u5355\u72ec\u7684\u8c03\u6574\u53d1\u7968\u65b9\u6848\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u62a5\u8868\u5b58\u6863\u4e8e\u5355\u4f4d\uff0c\u4ee5\u4fbf\u5728\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u51fa\u793a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u589e\u503c\u7a0e\u7533\u62a5\u8868\u4e2d\u7684\u8c03\u6574\u540e\u6570\u636e\u66f4\u65b0\u4e3a\u4ea4\u6613\u53d1\u751f\u7684\u6b63\u786e\u671f\u95f4\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;\">\u5bf9\u4e8e\u201c\u5728\u4e3a\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u5f00\u5177\u8c03\u6574\u53d1\u7968\u65f6\uff0c\u662f\u5426\u9700\u8981\u9644\u4e0a\u9879\u76ee\u6e05\u5355\uff1f\u201d\u8fd9\u4e2a\u95ee\u9898\uff0c\u7b54\u6848\u53d6\u51b3\u4e8e\u6298\u6263\u91d1\u989d\u662f\u5426\u8d85\u8fc7\u4e0a\u6b21\u91c7\u8d2d\u6216\u540e\u7eed\u671f\u95f4\u7684\u53d1\u7968\u91d1\u989d\u3002\u5982\u679c\u672a\u8d85\u8fc7\u9650\u989d\uff0c\u4f01\u4e1a\u53ef\u4ee5\u76f4\u63a5\u8c03\u6574\u53d1\u7968\uff0c\u65e0\u9700\u9644\u4e0a\u9879\u76ee\u6e05\u5355\uff1b\u5982\u679c\u8d85\u8fc7\u9650\u989d\u6216\u9009\u62e9\u5355\u72ec\u5f00\u5177\u8c03\u6574\u53d1\u7968\uff0c\u5219\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c10\u6761\u7b2c5\u6b3eb\u9879\u7684\u89c4\u5b9a\uff0c\u5fc5\u987b\u9644\u4e0a\u9879\u76ee\u6e05\u5355\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e\u76ee\u524d\u653f\u5e9c\u6ca1\u6709\u53d1\u5e03\u5b98\u65b9\u8868\u683c\uff0c\u4f01\u4e1a\u9700\u8981\u81ea\u884c\u521b\u5efa\u8868\u683c\uff0c\u5e76\u786e\u4fdd\u8868\u683c\u5305\u542b\u6240\u6709\u4e09\u4e2a\u5fc5\u8981\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;\">\u53d1\u7968\u53f7\u7801\u9700\u8981\u8c03\u6574\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u540e\u7684\u91d1\u989d\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u989d\u4f1a\u8fdb\u884c\u8c03\u6574\u5e76\u7cfb\u7edf\u5730\u5b58\u50a8\uff0c\u4ee5\u4fbf\u5728\u9700\u8981\u65f6\u67e5\u9605\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u4ecd\u7136\u4e0d\u786e\u5b9a\u5728\u7279\u5b9a\u60c5\u51b5\u4e0b\u5982\u4f55\u4e3a\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u521b\u5efa\u8c03\u6574\u53d1\u7968\uff0c\u6216\u8005\u9700\u8981\u5ba1\u67e5\u5176\u6574\u4e2a\u5f53\u524d\u7684\u6298\u6263\u653f\u7b56\uff0cMAN \u7684\u4e13\u5bb6\u56e2\u961f\u968f\u65f6\u51c6\u5907\u901a\u8fc7\u6211\u4eec\u7684\u670d\u52a1\u4e3a\u60a8\u63d0\u4f9b\u5e2e\u52a9\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;\">\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u4ece\u7b2c\u4e00\u5f20\u53d1\u7968\u5f00\u59cb\u5c31\u6b63\u786e\u5904\u7406\u53d1\u7968\uff0c\u800c\u65e0\u9700\u7b49\u5230\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u6f84\u6e05\u3002\u5bf9\u4e8e\u5e0c\u671b\u4f18\u5316\u5185\u90e8\u8d44\u6e90\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u6b64\u89e3\u51b3\u65b9\u6848\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\u4e5f\u662f\u4e00\u79cd\u503c\u5f97\u8003\u8651\u7684\u9009\u62e9\uff0c\u4ee5\u786e\u4fdd\u6240\u6709\u53d1\u7968\u548c\u6587\u4ef6\u64cd\u4f5c\u90fd\u80fd\u6301\u7eed\u8fdb\u884c\u5e76\u7b26\u5408\u76f8\u5173\u89c4\u5b9a\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_lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai\"><\/span><b>\u5173\u4e8e\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u7684\u8c03\u6574\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=\"Lap_hoa_don_dieu_chinh_cho_hoa_don_chiet_khau_thuong_mai_lap_sai_co_bat_buoc_phai_kem_bang_ke_khong\"><\/span><b>\u5728\u5bf9\u9519\u8bef\u5f00\u5177\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u8fdb\u884c\u8c03\u6574\u65f6\uff0c\u662f\u5426\u5fc5\u987b\u5728\u53d1\u7968\u4e0a\u5217\u51fa\u9879\u76ee\u6e05\u5355\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u60c5\u51b5\u90fd\u5982\u6b64\u3002\u5982\u679c\u6298\u6263\u91d1\u989d\u4e0d\u8d85\u8fc7\u4e0a\u6b21\u91c7\u8d2d\u6216\u540e\u7eed\u671f\u95f4\u53d1\u7968\u4e0a\u8bb0\u5f55\u7684\u5546\u54c1\u6216\u670d\u52a1\u4ef7\u503c\uff0c\u4f01\u4e1a\u53ef\u4ee5\u76f4\u63a5\u5728\u8be5\u53d1\u7968\u4e0a\u8fdb\u884c\u8c03\u6574\uff0c\u65e0\u9700\u5355\u72ec\u5f00\u5177\u5bf9\u8d26\u5355\u3002\u53ea\u6709\u6839\u636e\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c10\u6761\u7b2c5\u6b3eb\u9879\u7684\u89c4\u5b9a\u521b\u5efa\u5355\u72ec\u7684\u8c03\u6574\u53d1\u7968\u65f6\uff0c\u624d\u9700\u8981\u5355\u72ec\u5f00\u5177\u5bf9\u8d26\u5355\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ke_hoa_don_chiet_khau_thuong_mai_can_co_nhung_noi_dung_gi\"><\/span><b>\u8d38\u6613\u6298\u6263\u53d1\u7968\u5bf9\u8d26\u5355\u5e94\u5305\u542b\u54ea\u4e9b\u4fe1\u606f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81f3\u5c11\u9700\u8981\u4e09\u4e2a\u8be6\u7ec6\u4fe1\u606f\uff1a\u9700\u8981\u8c03\u6574\u7684\u53d1\u7968\u53f7\u7801\u3001\u8c03\u6574\u91d1\u989d\u548c\u8c03\u6574\u540e\u7684\u7a0e\u989d\uff08\u5982\u6709\uff09\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_ke_co_phai_nop_cho_co_quan_thue_ngay_khi_lap_hoa_don_dieu_chinh_khong\"><\/span><b>\u5f00\u5177\u8c03\u6574\u540e\u53d1\u7968\u65f6\uff0c\u662f\u5426\u9700\u8981\u7acb\u5373\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u62a5\u8868\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u8be5\u62a5\u8868\u4fdd\u5b58\u5728\u5355\u4f4d\u5185\uff0c\u53ea\u6709\u5728\u7a0e\u52a1\u673a\u5173\u6216\u5176\u4ed6\u4e3b\u7ba1\u56fd\u5bb6\u673a\u6784\u8981\u6c42\u65f6\u624d\u4f1a\u51fa\u793a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Da_co_mau_bang_ke_hoa_don_chiet_khau_thuong_mai_chinh_thuc_chua\"><\/span><b>\u76ee\u524d\u662f\u5426\u6709\u5b98\u65b9\u7684\u8d38\u6613\u6298\u6263\u53d1\u7968\u6a21\u677f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u73b0\u884c\u6cd5\u5f8b\u6ca1\u6709\u89c4\u5b9a\u5177\u4f53\u7684\u6a21\u677f\uff1b\u4f01\u4e1a\u53ef\u4ee5\u81ea\u884c\u8bbe\u8ba1\u6a21\u677f\uff0c\u53ea\u8981\u786e\u4fdd\u5305\u542b\u6240\u6709\u5fc5\u8981\u4fe1\u606f\u5373\u53ef\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_so_tien_chiet_khau_vuot_qua_gia_tri_hoa_don_cua_lan_mua_cuoi_cung_thi_xu_ly_the_nao\"><\/span><b>\u5982\u679c\u6298\u6263\u91d1\u989d\u8d85\u8fc7\u4e0a\u6b21\u8d2d\u4e70\u7684\u53d1\u7968\u91d1\u989d\u600e\u4e48\u529e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e0d\u5f97\u76f4\u63a5\u5bf9\u539f\u59cb\u53d1\u7968\u8fdb\u884c\u8c03\u6574\uff1b\u76f8\u53cd\uff0c\u4ed6\u4eec\u5fc5\u987b\u5f00\u5177\u5355\u72ec\u7684\u8c03\u6574\u53d1\u7968\uff0c\u5e76\u9644\u4e0a\u9700\u8981\u8c03\u6574\u7684\u53d1\u7968\u6e05\u5355\u3001\u8c03\u6574\u540e\u7684\u91d1\u989d\u4ee5\u53ca\u76f8\u5e94\u7684\u8c03\u6574\u540e\u7a0e\u989d\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u1eadp sai l\u00e0 nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng ch\u1eebng quen thu\u1ed9c nh\u01b0ng l\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i b\u1ecb c\u01a1 quan thu\u1ebf &#8220;soi&#8221; k\u1ef9 nh\u1ea5t khi quy\u1ebft to\u00e1n, b\u1edfi ch\u1ec9 c\u1ea7n thi\u1ebfu b\u1ea3ng k\u00ea \u0111i k\u00e8m ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh sai l\u1ea7n h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n 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