{"id":9940,"date":"2026-09-17T10:38:06","date_gmt":"2026-09-17T03:38:06","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9940"},"modified":"2026-09-17T10:38:06","modified_gmt":"2026-09-17T03:38:06","slug":"so-sanh-cong-van-21591-va-cong-van-6810","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/so-sanh-cong-van-21591-va-cong-van-6810\/","title":{"rendered":"So s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1 \u0111ang l\u00e0 ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u quan t\u00e2m ngay trong th\u00e1ng 9\/2026, khi ch\u1ec9 trong v\u00f2ng ba ng\u00e0y, hai c\u01a1 quan Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 H\u1ea3i quan li\u00ean ti\u1ebfp ban h\u00e0nh h\u01b0\u1edbng d\u1eabn li\u00ean quan \u0111\u1ebfn c\u00f9ng m\u1ed9t v\u01b0\u1edbng m\u1eafc: v\u00ec sao s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i VN\u0110 tr\u00ean t\u1edd khai h\u1ea3i quan l\u1ea1i kh\u00e1c v\u1edbi s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng t\u00e1ch b\u1ea1ch r\u00f5 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a t\u1eebng C\u00f4ng v\u0103n, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 \u00e1p nh\u1ea7m t\u1ef7 gi\u00e1, d\u1eabn \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai kh\u00f4ng c\u1ea7n thi\u1ebft ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n sai quy \u0111\u1ecbnh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 n\u1ed9i dung hai v\u0103n b\u1ea3n, gi\u00fap k\u1ebf to\u00e1n c\u00f3 b\u1ee9c tranh \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc khi x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 t\u1ef7 gi\u00e1 cho h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/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\/so-sanh-cong-van-21591-va-cong-van-6810\/#Vi_sao_can_so_sanh_Cong_van_21591_va_Cong_van_6810_ve_ty_gia\" >V\u00ec sao c\u1ea7n so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1?<\/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\/so-sanh-cong-van-21591-va-cong-van-6810\/#Tong_quan_Cong_van_21591CHQ-NVTHQ_Ty_gia_tinh_thue_xuat_nhap_khau\" >T\u1ed5ng quan C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ: T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/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\/so-sanh-cong-van-21591-va-cong-van-6810\/#Diem_mau_chot_Chenh_lech_so_tien_quy_doi_khong_phai_la_chenh_lech_tri_gia_hang_hoa\" >\u0110i\u1ec3m m\u1ea5u ch\u1ed1t: Ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i kh\u00f4ng ph\u1ea3i l\u00e0 ch\u00eanh l\u1ec7ch tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/so-sanh-cong-van-21591-va-cong-van-6810\/#Cong_van_6810CT-QLNT_Ty_gia_ghi_tren_hoa_don_dien_tu\" >C\u00f4ng v\u0103n 6810\/CT-QLNT: T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/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\/so-sanh-cong-van-21591-va-cong-van-6810\/#Bang_so_sanh_Cong_van_21591_va_Cong_van_6810_ve_ty_gia\" >B\u1ea3ng so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/so-sanh-cong-van-21591-va-cong-van-6810\/#Diem_lien_ket_giua_hai_cong_van\" >\u0110i\u1ec3m li\u00ean k\u1ebft gi\u1eefa hai c\u00f4ng v\u0103n<\/a><\/li><\/ul><\/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\/so-sanh-cong-van-21591-va-cong-van-6810\/#Doanh_nghiep_can_lam_gi\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec?<\/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\/so-sanh-cong-van-21591-va-cong-van-6810\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/so-sanh-cong-van-21591-va-cong-van-6810\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/so-sanh-cong-van-21591-va-cong-van-6810\/#Cau_hoi_thuong_gap_khi_so_sanh_Cong_van_21591_va_Cong_van_6810\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/so-sanh-cong-van-21591-va-cong-van-6810\/#Cong_van_21591_va_Cong_van_6810_khac_nhau_o_diem_nao\" >C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 kh\u00e1c nhau \u1edf \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/so-sanh-cong-van-21591-va-cong-van-6810\/#So_tien_VND_tren_to_khai_hai_quan_khac_so_tien_tren_hoa_don_co_phai_la_sai_sot_khong\" >S\u1ed1 ti\u1ec1n VN\u0110 tr\u00ean t\u1edd khai h\u1ea3i quan kh\u00e1c s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i l\u00e0 sai s\u00f3t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/so-sanh-cong-van-21591-va-cong-van-6810\/#Ty_gia_ghi_tren_hoa_don_dien_tu_co_phai_la_ty_gia_Vietcombank_nhu_tinh_thue_hai_quan_khong\" >T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ph\u1ea3i l\u00e0 t\u1ef7 gi\u00e1 Vietcombank nh\u01b0 t\u00ednh thu\u1ebf h\u1ea3i quan kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/so-sanh-cong-van-21591-va-cong-van-6810\/#Co_can_phai_dieu_chinh_to_khai_hai_quan_de_khop_voi_hoa_don_khong\" >C\u00f3 c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai h\u1ea3i quan \u0111\u1ec3 kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_so_sanh_Cong_van_21591_va_Cong_van_6810_ve_ty_gia\"><\/span><b>V\u00ec sao c\u1ea7n so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t ph\u00e1t t\u1eeb m\u1ed9t th\u1ef1c t\u1ebf nghi\u1ec7p v\u1ee5 r\u1ea5t c\u1ee5 th\u1ec3:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u k\u00fd h\u1ee3p \u0111\u1ed3ng b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u1ed3ng th\u1eddi l\u00e0m vi\u1ec7c v\u1edbi hai lo\u1ea1i ch\u1ee9ng t\u1eeb l\u00e0 t\u1edd khai h\u1ea3i quan (\u0111\u1ec3 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u) v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0111\u1ec3 ghi nh\u1eadn doanh thu, thu\u1ebf GTGT).<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i lo\u1ea1i ch\u1ee9ng t\u1eeb l\u1ea1i ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a m\u1ed9t h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt kh\u00e1c nhau, d\u1eabn t\u1edbi t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng kh\u00f4ng gi\u1ed1ng nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ do C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 11\/9\/2026, tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a Hi\u1ec7p h\u1ed9i H\u1ed3 ti\u00eau v\u00e0 c\u00e2y gia v\u1ecb Vi\u1ec7t Nam. Ba ng\u00e0y sau, ng\u00e0y 14\/9\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 6810\/CT-QLNT g\u1eedi t\u1edbi b\u1ed1n hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 c\u1ea3 Hi\u1ec7p h\u1ed9i H\u1ed3 ti\u00eau v\u00e0 c\u00e2y gia v\u1ecb Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hai c\u00f4ng v\u0103n ra \u0111\u1eddi g\u1ea7n nh\u01b0 li\u00ean ti\u1ebfp, c\u00f9ng xoay quanh v\u1ea5n \u0111\u1ec1 t\u1ef7 gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, khi\u1ebfn kh\u00f4ng \u00edt k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn r\u1eb1ng \u0111\u00e2y l\u00e0 hai v\u0103n b\u1ea3n tr\u00f9ng n\u1ed9i dung. Th\u1ef1c ch\u1ea5t, so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1 cho th\u1ea5y hai v\u0103n b\u1ea3n gi\u1ea3i quy\u1ebft hai c\u00e2u h\u1ecfi ho\u00e0n to\u00e0n kh\u00e1c nhau nh\u01b0ng b\u1ed5 sung cho nhau m\u1ed9t c\u00e1ch logic.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_Cong_van_21591CHQ-NVTHQ_Ty_gia_tinh_thue_xuat_nhap_khau\"><\/span><b>T\u1ed5ng quan C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ: T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9944\" aria-describedby=\"caption-attachment-9944\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9944\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-tinh-thue-xuat-nhap-khau.jpg\" alt=\"So s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-tinh-thue-xuat-nhap-khau.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-tinh-thue-xuat-nhap-khau-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-tinh-thue-xuat-nhap-khau-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-tinh-thue-xuat-nhap-khau-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-tinh-thue-xuat-nhap-khau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9944\" class=\"wp-caption-text\">So s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ \u0111\u01b0\u1ee3c ban h\u00e0nh tr\u00ean c\u01a1 s\u1edf \u00fd ki\u1ebfn c\u1ee7a C\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t ch\u00ednh s\u00e1ch thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, nh\u1eb1m tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 124\/CV-VPSA ng\u00e0y 21\/8\/2026 c\u1ee7a Hi\u1ec7p h\u1ed9i H\u1ed3 ti\u00eau v\u00e0 c\u00e2y gia v\u1ecb Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c ki\u1ebfn ngh\u1ecb h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ed1t l\u00f5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi kho\u1ea3n 9 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP. Theo \u0111\u00f3, t\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o theo h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng Th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam (Vietcombank) t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1, ho\u1eb7c t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc n\u1ebfu ng\u00e0y th\u1ee9 n\u0103m l\u00e0 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9. T\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd trong tu\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_mau_chot_Chenh_lech_so_tien_quy_doi_khong_phai_la_chenh_lech_tri_gia_hang_hoa\"><\/span><b>\u0110i\u1ec3m m\u1ea5u ch\u1ed1t: Ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i kh\u00f4ng ph\u1ea3i l\u00e0 ch\u00eanh l\u1ec7ch tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n cao nh\u1ea5t trong C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ. C\u1ee5c H\u1ea3i quan kh\u1eb3ng \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">N\u1ebfu tr\u1ecb gi\u00e1 giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u1ed1ng nh\u1ea5t nh\u01b0ng s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i sang VN\u0110 tr\u00ean t\u1edd khai h\u1ea3i quan kh\u00e1c v\u1edbi s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i tr\u00ean ch\u1ee9ng t\u1eeb kh\u00e1c do doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 kh\u00e1c nhau cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n VN\u0110 \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u00eanh l\u1ec7ch v\u1ec1 tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u0169ng kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai h\u1ea3i quan ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch l\u00e0m cho s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i VN\u0110 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb kh\u1edbp nhau, mi\u1ec5n l\u00e0 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ c\u00f2n \u0111\u1ec1 c\u1eadp ng\u1eafn g\u1ecdn \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh<span style=\"color: #0000ff;\"> doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo <\/span><\/span><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214607&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15<\/a><\/strong><\/span><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\"> \u548c<\/span> <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/a>.<\/span><\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_6810CT-QLNT_Ty_gia_ghi_tren_hoa_don_dien_tu\"><\/span><b>C\u00f4ng v\u0103n 6810\/CT-QLNT: T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9943\" aria-describedby=\"caption-attachment-9943\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9943\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-ghi-tren-hoa-don-dien-tu.jpg\" alt=\"So s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-ghi-tren-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-ghi-tren-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-ghi-tren-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-ghi-tren-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/So-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-ghi-tren-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9943\" class=\"wp-caption-text\">So s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, khi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7; \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n ph\u1ea3i th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Kho\u1ea3n 1 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 quy \u0111\u1ecbnh v\u1ec1 kh\u00e1i ni\u1ec7m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, trong \u0111\u00f3 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb c\u0103n c\u1ee9 tr\u00ean, C\u1ee5c Thu\u1ebf x\u00e1c \u0111\u1ecbnh r\u00f5 hai tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span style=\"font-weight: 400;\"> theo kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP: \u0110\u1ed3ng ti\u1ec1n khai, n\u1ed9p thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c v\u00e0 t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i<\/b><span style=\"font-weight: 400;\">: Ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo \u0111i\u1ec3m c.1 kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, v\u00e0 t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n ch\u00ednh l\u00e0 <\/span><b>t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"> ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u1ef7 gi\u00e1 Vietcombank d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_Cong_van_21591_va_Cong_van_6810_ve_ty_gia\"><\/span><b>B\u1ea3ng so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9942\" aria-describedby=\"caption-attachment-9942\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9942\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-so-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia.jpg\" alt=\"B\u1ea3ng so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-so-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-so-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-so-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-so-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Bang-so-sanh-Cong-van-21591-va-Cong-van-6810-ve-ty-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9942\" class=\"wp-caption-text\">B\u1ea3ng so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh t\u1ed5ng h\u1ee3p:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh gi\u1eefa C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng v\u0103n 21591<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng v\u0103n 6810<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d1\u8bc1\u673a\u5173<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 11\/9\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 14\/9\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u76d1\u7ba1\u8303\u56f4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 9 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP; \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15; Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6c47\u7387\u7c7b\u578b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 mua chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9 s\u1edf ch\u00ednh Vietcombank<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6c47\u7387\u786e\u5b9a\u65f6\u95f4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cu\u1ed1i ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1; n\u1ebfu l\u00e0 ng\u00e0y l\u1ec5, ngh\u1ec9 th\u00ec l\u1ea5y ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 mua b\u00e1n, chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 theo Th\u00f4ng t\u01b0 99\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 d\u00f9ng chung cho c\u00e1c t\u1edd khai \u0111\u0103ng k\u00fd trong tu\u1ea7n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho t\u1eebng h\u00f3a \u0111\u01a1n khi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 Vietcombank<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ednh ch\u00e9o theo t\u1ef7 gi\u00e1 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u603b\u7ed3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n VN\u0110 gi\u1eefa t\u1edd khai v\u00e0 ch\u1ee9ng t\u1eeb kh\u00e1c <\/span><b>kh\u00f4ng ph\u1ea3i<\/b><span style=\"font-weight: 400;\"> ch\u00eanh l\u1ec7ch tr\u1ecb gi\u00e1; <\/span><b>kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> t\u1edd khai ch\u1ec9 \u0111\u1ec3 kh\u1edbp s\u1ed1\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 h\u00f3a \u0111\u01a1n <\/span><b>kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00f9ng<\/b><span style=\"font-weight: 400;\"> v\u1edbi t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf h\u1ea3i quan\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn v\u00e0o b\u1ea3ng so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810, c\u00f3 th\u1ec3 th\u1ea5y hai v\u0103n b\u1ea3n kh\u00f4ng m\u00e2u thu\u1eabn m\u00e0 \u0111\u1ee9ng \u1edf hai l\u1edbp nghi\u1ec7p v\u1ee5 \u0111\u1ed9c l\u1eadp: m\u1ed9t b\u00ean ph\u1ee5c v\u1ee5 vi\u1ec7c t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i c\u1eeda kh\u1ea9u, m\u1ed9t b\u00ean ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ghi nh\u1eadn doanh thu theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_lien_ket_giua_hai_cong_van\"><\/span><b>\u0110i\u1ec3m li\u00ean k\u1ebft gi\u1eefa hai c\u00f4ng v\u0103n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m gi\u00e1 tr\u1ecb nh\u1ea5t khi so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1 kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c t\u00ecm ra kh\u00e1c bi\u1ec7t, m\u00e0 \u1edf vi\u1ec7c hi\u1ec3u v\u00ec sao kh\u00e1c bi\u1ec7t \u0111\u00f3 l\u00e0 h\u1ee3p ph\u00e1p v\u00e0 kh\u00f4ng c\u1ea7n x\u1eed l\u00fd. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 g\u1eb7p t\u00ecnh hu\u1ed1ng: s\u1ed1 ti\u1ec1n VN\u0110 quy \u0111\u1ed5i tr\u00ean t\u1edd khai h\u1ea3i quan (theo t\u1ef7 gi\u00e1 Vietcombank tu\u1ea7n tr\u01b0\u1edbc) kh\u00e1c v\u1edbi s\u1ed1 ti\u1ec1n VND th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh). Tr\u01b0\u1edbc \u0111\u00e2y, nhi\u1ec1u k\u1ebf to\u00e1n v\u00ec lo ng\u1ea1i thanh tra b\u1eaft l\u1ed7i \u0111\u00e3 c\u1ed1 g\u1eafng \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai ho\u1eb7c l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ec3 hai con s\u1ed1 n\u00e0y kh\u1edbp nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ n\u00eau r\u00f5 doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai h\u1ea3i quan ch\u1ec9 \u0111\u1ec3 l\u00e0m cho s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i VN\u0110 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb gi\u1ed1ng nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6810\/CT-QLNT c\u1ee7ng c\u1ed1 th\u00eam b\u1eb1ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, m\u1ed9t c\u01a1 s\u1edf t\u00ednh to\u00e1n \u0111\u1ed9c l\u1eadp v\u1edbi t\u1ef7 gi\u00e1 h\u1ea3i quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb k\u1ebft qu\u1ea3 so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1, k\u1ebf to\u00e1n doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u n\u00ean r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e1ch b\u1ea1ch r\u00f5 hai lo\u1ea1i t\u1ef7 gi\u00e1 trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (theo tu\u1ea7n, tham chi\u1ebfu Vietcombank) \u00e1p d\u1ee5ng ri\u00eang cho kh\u00e2u khai b\u00e1o h\u1ea3i quan; t\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (giao d\u1ecbch th\u1ef1c t\u1ebf theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n) \u00e1p d\u1ee5ng ri\u00eang cho kh\u00e2u l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai ho\u1eb7c h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 v\u00ec t\u1ef7 gi\u00e1 quy \u0111\u1ed5i kh\u00f4ng tr\u00f9ng kh\u1edbp, mi\u1ec5n l\u00e0 ngo\u1ea1i t\u1ec7 v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb th\u1ed1ng nh\u1ea5t v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u c\u00f3 t\u1ea7n su\u1ea5t giao d\u1ecbch ngo\u1ea1i t\u1ec7 l\u1edbn, vi\u1ec7c \u00e1p sai t\u1ef7 gi\u00e1 d\u00f9 ch\u1ec9 \u1edf m\u1ed9t kh\u00e2u c\u0169ng c\u00f3 th\u1ec3 k\u00e9o theo sai l\u1ec7ch s\u1ed1 li\u1ec7u k\u00ea khai thu\u1ebf GTGT, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf TNDN trong c\u00f9ng m\u1ed9t k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u00fd do doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh h\u1ea1ch to\u00e1n t\u1ef7 gi\u00e1 lu\u00f4n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u00fang theo v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-21591-chq-nvthq\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> x\u1eed l\u00fd t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i kh\u00e2u h\u1ea3i quan, c\u00f2n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-6810-ct-qlnt\/\">C\u00f4ng v\u0103n 6810\/CT-QLNT<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> x\u1eed l\u00fd t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i kh\u00e2u ghi nh\u1eadn doanh thu. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb l\u00e0 hai lo\u1ea1i t\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo hai c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ed9c l\u1eadp, v\u00e0 s\u1ef1 ch\u00eanh l\u1ec7ch khi quy \u0111\u1ed5i sang VN\u0110 gi\u1eefa ch\u00fang l\u00e0 \u0111i\u1ec1u b\u00ecnh th\u01b0\u1eddng, kh\u00f4ng ph\u1ea3i sai s\u00f3t c\u1ea7n s\u1eeda ch\u1eefa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n v\u1ec1 thu\u1ebf, h\u1ea3i quan, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt trong n\u0103m 2026 (Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15&#8230;), doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh h\u1ea1ch to\u00e1n t\u1ef7 gi\u00e1 tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o c\u00e1c k\u1ef3 k\u00ea khai ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu Qu\u00fd doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t c\u1ee5 th\u1ec3 h\u1ed3 s\u01a1 t\u1ef7 gi\u00e1 c\u1ee7a m\u00ecnh, ho\u1eb7c \u0111ang c\u00e2n nh\u1eafc ph\u01b0\u01a1ng \u00e1n <\/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;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh Qu\u00fd doanh nghi\u1ec7p.<\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_so_sanh_Cong_van_21591_va_Cong_van_6810\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi so s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_21591_va_Cong_van_6810_khac_nhau_o_diem_nao\"><\/span><b>C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 kh\u00e1c nhau \u1edf \u0111i\u1ec3m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ do C\u1ee5c H\u1ea3i quan ban h\u00e0nh, h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan. C\u00f4ng v\u0103n 6810\/CT-QLNT do C\u1ee5c Thu\u1ebf ban h\u00e0nh, h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_tien_VND_tren_to_khai_hai_quan_khac_so_tien_tren_hoa_don_co_phai_la_sai_sot_khong\"><\/span><b>S\u1ed1 ti\u1ec1n VN\u0110 tr\u00ean t\u1edd khai h\u1ea3i quan kh\u00e1c s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i l\u00e0 sai s\u00f3t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu ngo\u1ea1i t\u1ec7 v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb th\u1ed1ng nh\u1ea5t v\u1edbi h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf. Theo C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ, ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i VN\u0110 do d\u00f9ng t\u1ef7 gi\u00e1 kh\u00e1c nhau cho c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ch\u00eanh l\u1ec7ch tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_ghi_tren_hoa_don_dien_tu_co_phai_la_ty_gia_Vietcombank_nhu_tinh_thue_hai_quan_khong\"><\/span><b>T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ph\u1ea3i l\u00e0 t\u1ef7 gi\u00e1 Vietcombank nh\u01b0 t\u00ednh thu\u1ebf h\u1ea3i quan kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo C\u00f4ng v\u0103n 6810\/CT-QLNT, t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, \u0111\u1ed9c l\u1eadp v\u1edbi t\u1ef7 gi\u00e1 Vietcombank d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_can_phai_dieu_chinh_to_khai_hai_quan_de_khop_voi_hoa_don_khong\"><\/span><b>C\u00f3 c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai h\u1ea3i quan \u0111\u1ec3 kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch l\u00e0m cho s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i VN\u0110 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb gi\u1ed1ng nhau.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>So s\u00e1nh C\u00f4ng v\u0103n 21591 v\u00e0 C\u00f4ng v\u0103n 6810 v\u1ec1 t\u1ef7 gi\u00e1 \u0111ang l\u00e0 ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u quan t\u00e2m ngay trong th\u00e1ng 9\/2026, khi ch\u1ec9 trong v\u00f2ng ba ng\u00e0y, hai c\u01a1 quan Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 H\u1ea3i quan li\u00ean ti\u1ebfp ban h\u00e0nh h\u01b0\u1edbng d\u1eabn li\u00ean quan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9941,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9940","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\/9940","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=9940"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9940\/revisions"}],"predecessor-version":[{"id":9945,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9940\/revisions\/9945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9941"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}