{"id":17876,"date":"2026-07-27T23:44:58","date_gmt":"2026-07-27T16:44:58","guid":{"rendered":"https:\/\/arito.vn\/?p=17876"},"modified":"2026-07-27T23:45:34","modified_gmt":"2026-07-27T16:45:34","slug":"cac-truong-hop-khong-phai-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/cac-truong-hop-khong-phai-xuat-hoa-don\/","title":{"rendered":"C\u00e1c Tr\u01b0\u1eddng H\u1ee3p Kh\u00f4ng Ph\u1ea3i Xu\u1ea5t H\u00f3a \u0110\u01a1n M\u1edbi Nh\u1ea5t 2026"},"content":{"rendered":"

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/strong><\/span> m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 theo t\u1eebng lo\u1ea1i giao d\u1ecbch v\u00e0 b\u1ea3n ch\u1ea5t kho\u1ea3n thu. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai b\u1ea3n ch\u1ea5t giao d\u1ecbch c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n, k\u00ea khai thi\u1ebfu doanh thu v\u00e0 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n, thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ec3 tr\u00e1nh l\u1eadp sai h\u00f3a \u0111\u01a1n ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t do b\u1ecf s\u00f3t ngh\u0129a v\u1ee5.<\/span><\/p>\n

C\u00f9ng <\/span>Arito<\/b><\/a><\/span> t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 <\/span>c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t<\/b>, ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong n\u0103m 2026.<\/span><\/p>\n

Hi\u1ec3u nhanh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t<\/b><\/p>\n

Theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026, doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 giao d\u1ecbch kh\u00f4ng mang b\u1ea3n ch\u1ea5t b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0 thu h\u1ed9, chi h\u1ed9, g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n, \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9 ho\u1eb7c lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

D\u00f9 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p v\u1eabn c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n, phi\u1ebfu xu\u1ea5t kho, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh giao d\u1ecbch \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\nC\u00e1ch x\u1eed l\u00fd<\/b><\/td>\n<\/tr>\n
B\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng<\/span><\/td>\nKh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu kh\u00f4ng k\u00e8m ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n
Thu h\u1ed9, chi h\u1ed9 \u0111\u00fang b\u1ea3n ch\u1ea5t<\/span><\/td>\nKh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n cho kho\u1ea3n ti\u1ec1n thu h\u1ed9, chi h\u1ed9<\/span><\/td>\n<\/tr>\n
\u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9<\/span><\/td>\nKh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n \u0111i\u1ec1u chuy\u1ec3n<\/span><\/td>\n<\/tr>\n
Lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/span><\/td>\nS\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9<\/span><\/td>\n<\/tr>\n
G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/span><\/td>\nKh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/span><\/td>\n<\/tr>\n
Cho m\u01b0\u1ee3n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00f4ng thu ti\u1ec1n<\/span><\/td>\nKh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu<\/span><\/td>\n<\/tr>\n
M\u1ed9t s\u1ed1 kho\u1ea3n thu t\u00e0i ch\u00ednh<\/span><\/td>\nKh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p<\/span><\/td>\n<\/tr>\n
H\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/span><\/td>\nC\u00f3 th\u1ec3 s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd khi giao h\u00e0ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t<\/b><\/h2>\n

1.1. Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, th\u01b0\u1edfng kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng<\/b><\/h3>\n

C\u00e1c kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng ho\u1eb7c kho\u1ea3n thu kh\u00e1c kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c:<\/span><\/p>\n

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  • Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n
  • Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng t\u00e0i s\u1ea3n khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t<\/span><\/li>\n
  • Ti\u1ec1n th\u01b0\u1edfng theo ch\u01b0\u01a1ng tr\u00ecnh thi \u0111ua<\/span><\/li>\n
  • Kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh kh\u00f4ng k\u00e8m ngh\u0129a v\u1ee5 qu\u1ea3ng c\u00e1o, tr\u01b0ng b\u00e0y ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/li>\n
  • Kho\u1ea3n thu h\u1ed3i t\u1eeb b\u00ean th\u1ee9 ba trong ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m<\/span><\/li>\n<\/ul>\n

    Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00ean nh\u1eadn ti\u1ec1n n\u00ean l\u1eadp ch\u1ee9ng t\u1eeb thu, bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn ho\u1eb7c h\u1ed3 s\u01a1 thanh to\u00e1n ph\u00f9 h\u1ee3p thay cho h\u00f3a \u0111\u01a1n. C\u00e1c kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, thu h\u1ed9 v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

    Tuy nhi\u00ean, doanh nghi\u1ec7p ph\u1ea3i xem x\u00e9t b\u1ea3n ch\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a kho\u1ea3n h\u1ed7 tr\u1ee3. N\u1ebfu b\u00ean nh\u1eadn ti\u1ec1n ph\u1ea3i th\u1ef1c hi\u1ec7n qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, tr\u01b0ng b\u00e0y s\u1ea3n ph\u1ea9m, s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh ho\u1eb7c m\u1ed9t c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 cho b\u00ean chi ti\u1ec1n th\u00ec kho\u1ea3n ti\u1ec1n \u0111\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

    1.2. Thu h\u1ed9, chi h\u1ed9 theo \u0111\u00fang quy \u0111\u1ecbnh<\/b><\/h3>\n

    Kho\u1ea3n thu h\u1ed9, chi h\u1ed9 l\u00e0 kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p nh\u1eadn ho\u1eb7c thanh to\u00e1n thay cho m\u1ed9t ch\u1ee7 th\u1ec3 kh\u00e1c, kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ho\u1eb7c chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb thu h\u1ed9, chi h\u1ed9.<\/span><\/p>\n

    Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kho\u1ea3n thu h\u1ed9 khi \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n

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    • C\u00f3 h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn ho\u1eb7c v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n r\u00f5 r\u00e0ng<\/span><\/li>\n
    • Kho\u1ea3n ti\u1ec1n thu h\u1ed9 \u0111\u01b0\u1ee3c t\u00e1ch bi\u1ec7t v\u1edbi doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/li>\n
    • C\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 ti\u1ec1n \u0111\u00e3 thu v\u00e0 chuy\u1ec3n tr\u1ea3 cho b\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/span><\/li>\n
    • Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c to\u00e0n quy\u1ec1n s\u1eed d\u1ee5ng kho\u1ea3n ti\u1ec1n n\u00e0y<\/span><\/li>\n
    • S\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c \u0111\u1ed1i so\u00e1t \u0111\u1ea7y \u0111\u1ee7 gi\u1eefa c\u00e1c b\u00ean<\/span><\/li>\n<\/ul>\n

      Doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh g\u1ed9p kho\u1ea3n thu h\u1ed9 v\u1edbi ph\u00ed d\u1ecbch v\u1ee5 tr\u00ean c\u00f9ng m\u1ed9t d\u00f2ng doanh thu. Ph\u1ea7n ph\u00ed m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u1eabn l\u00e0 doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

      1.3. \u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh<\/b><\/h3>\n

      Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa:<\/span><\/p>\n

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      • C\u00f4ng ty m\u1eb9 v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/span><\/li>\n
      • \u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u1edbi c\u00f4ng ty m\u1eb9<\/span><\/li>\n
      • C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c trong c\u00f9ng m\u1ed9t doanh nghi\u1ec7p<\/span><\/li>\n
      • C\u00e1c b\u1ed9 ph\u1eadn sau khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp<\/span><\/li>\n
      • C\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n

        \u0110i\u1ec1u ki\u1ec7n quan tr\u1ecdng l\u00e0 giao d\u1ecbch ch\u1ec9 mang t\u00ednh \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9, kh\u00f4ng l\u00e0m ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n v\u00e0 kh\u00f4ng chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa hai ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp theo h\u00ecnh th\u1ee9c th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p hai c\u00f4ng ty c\u00f3 c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng l\u00e0 hai ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp, vi\u1ec7c chuy\u1ec3n t\u00e0i s\u1ea3n t\u1eeb c\u00f4ng ty n\u00e0y sang c\u00f4ng ty kia kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9. Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 mua b\u00e1n, cho thu\u00ea, cho m\u01b0\u1ee3n, g\u00f3p v\u1ed1n hay chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p.<\/span><\/p>\n

        1.4. Lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t<\/b><\/h3>\n

        Nguy\u00ean v\u1eadt li\u1ec7u, b\u00e1n th\u00e0nh ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c lu\u00e2n chuy\u1ec3n gi\u1eefa c\u00e1c kho, ph\u00e2n x\u01b0\u1edfng v\u00e0 c\u00f4ng \u0111o\u1ea1n \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u1edf t\u1eebng l\u1ea7n lu\u00e2n chuy\u1ec3n.<\/span><\/p>\n

        C\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/span><\/p>\n

          \n
        • Xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u t\u1eeb kho t\u1ed5ng xu\u1ed1ng ph\u00e2n x\u01b0\u1edfng<\/span><\/li>\n
        • Chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m sang c\u00f4ng \u0111o\u1ea1n s\u1ea3n xu\u1ea5t ti\u1ebfp theo<\/span><\/li>\n
        • Chuy\u1ec3n h\u00e0ng gi\u1eefa c\u00e1c kho thu\u1ed9c c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb<\/span><\/li>\n
        • Xu\u1ea5t v\u1eadt t\u01b0 \u0111\u1ec3 t\u1ef1 x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n
        • S\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/li>\n<\/ul>\n

          Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, h\u00e0ng xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 t\u00e0i s\u1ea3n do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 s\u1ea3n xu\u1ea5t l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

          M\u1eb7c d\u00f9 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p v\u1eabn c\u1ea7n c\u00f3 phi\u1ebfu xu\u1ea5t kho, l\u1ec7nh s\u1ea3n xu\u1ea5t, phi\u1ebfu y\u00eau c\u1ea7u v\u1eadt t\u01b0, bi\u00ean b\u1ea3n giao nh\u1eadn ho\u1eb7c ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n \u0111\u1ec3 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a khi l\u01b0u th\u00f4ng.<\/span><\/p>\n

          1.5. H\u00e0ng h\u00f3a g\u1eedi \u0111\u1ea1i l\u00fd \u0111\u00fang h\u00ecnh th\u1ee9c<\/b><\/h3>\n

          Khi xu\u1ea5t h\u00e0ng g\u1eedi \u0111\u1ea1i l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u1edf th\u1eddi \u0111i\u1ec3m giao h\u00e0ng thay cho vi\u1ec7c l\u1eadp ngay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

          Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd theo c\u01a1 ch\u1ebf t\u01b0\u01a1ng t\u1ef1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

          Quy tr\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

            \n
          • B\u00ean giao \u0111\u1ea1i l\u00fd l\u1eadp phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd khi giao h\u00e0ng<\/span><\/li>\n
          • \u0110\u1ea1i l\u00fd theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng nh\u1eadn, h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng t\u1ed3n<\/span><\/li>\n
          • Hai b\u00ean l\u1eadp b\u1ea3ng k\u00ea ho\u1eb7c bi\u00ean b\u1ea3n \u0111\u1ed1i so\u00e1t \u0111\u1ecbnh k\u1ef3<\/span><\/li>\n
          • B\u00ean giao \u0111\u1ea1i l\u00fd l\u1eadp h\u00f3a \u0111\u01a1n cho s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 ti\u00eau th\u1ee5<\/span><\/li>\n
          • \u0110\u1ea1i l\u00fd l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi kho\u1ea3n hoa h\u1ed3ng ho\u1eb7c ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng, n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n

            Do \u0111\u00f3, h\u00e0ng g\u1eedi \u0111\u1ea1i l\u00fd kh\u00f4ng ph\u1ea3i l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n h\u00f3a \u0111\u01a1n trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh. Doanh nghi\u1ec7p ch\u1ec9 ch\u01b0a ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00e0ng \u0111i g\u1eedi b\u00e1n n\u1ebfu s\u1eed d\u1ee5ng \u0111\u00fang ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00fang m\u00f4 h\u00ecnh \u0111\u1ea1i l\u00fd.<\/span><\/p>\n

            1.6. M\u1ed9t s\u1ed1 kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/h3>\n

            M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng n\u00ean kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1eb3ng h\u1ea1n:<\/span><\/p>\n

              \n
            • Kho\u1ea3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e1i b\u1ea3o hi\u1ec3m<\/span><\/li>\n
            • Nh\u1eadn ti\u1ec1n g\u1eedi<\/span><\/li>\n
            • Ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi<\/span><\/li>\n
            • Ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n l\u1ea7n \u0111\u1ea7u<\/span><\/li>\n
            • Ph\u00e1t h\u00e0nh gi\u1ea5y t\u1edd c\u00f3 gi\u00e1<\/span><\/li>\n
            • B\u00e1n n\u1ee3<\/span><\/li>\n
            • M\u1ed9t s\u1ed1 giao d\u1ecbch ngo\u1ea1i t\u1ec7<\/span><\/li>\n
            • Giao d\u1ecbch ph\u00e1i sinh theo quy \u0111\u1ecbnh<\/span><\/li>\n
            • Thu nh\u1eadp t\u00e0i ch\u00ednh kh\u00f4ng g\u1eafn v\u1edbi vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u00ean tr\u1ea3 ti\u1ec1n<\/span><\/li>\n<\/ul>\n

              \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c giao d\u1ecbch trong k\u1ef3 theo quy \u0111\u1ecbnh, d\u00f9 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho t\u1eebng giao d\u1ecbch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7.<\/span><\/p>\n

              1.7. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c theo quy \u0111\u1ecbnh<\/b><\/h3>\n

              Ngo\u00e0i c\u00e1c nh\u00f3m n\u00eau tr\u00ean, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t c\u00f2n bao g\u1ed3m m\u1ed9t s\u1ed1 giao d\u1ecbch \u0111\u1eb7c th\u00f9 sau:<\/span><\/p>\n

              G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/b><\/p>\n

              T\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u1ec3 g\u00f3p v\u1ed1n v\u00e0o t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. H\u1ed3 s\u01a1 c\u1ea7n c\u00f3 bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1, t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c v\u00e0 h\u1ed3 s\u01a1 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n.<\/span><\/p>\n

              Cho m\u01b0\u1ee3n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb kh\u00f4ng thu ti\u1ec1n<\/b><\/p>\n

              Doanh nghi\u1ec7p cho b\u00ean nh\u1eadn gia c\u00f4ng m\u01b0\u1ee3n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c gia c\u00f4ng h\u00e0ng h\u00f3a cho ch\u00ednh doanh nghi\u1ec7p cho m\u01b0\u1ee3n c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu kh\u00f4ng thu ti\u1ec1n v\u00e0 kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu.<\/span><\/p>\n

              M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/b><\/p>\n

              H\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u00ean mua \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp b\u1ea3ng k\u00ea mua h\u00e0ng theo ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

              M\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung s\u1ed1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i c\u0169ng thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang.<\/span><\/p>\n

              \u0110\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p<\/b><\/p>\n

              H\u1ed9, c\u00e1 nh\u00e2n kinh doanh l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ho\u1eb7c b\u00e1n h\u00e0ng \u0111a c\u1ea5p m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 \u0111\u00e3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 th\u1ec3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/span><\/p>\n

              \"C\u00e1c<\/p>\n

              2. Tr\u01b0\u1eddng H\u1ee3p B\u1eaft Bu\u1ed9c Ph\u1ea3i Xu\u1ea5t H\u00f3a \u0110\u01a1n<\/b><\/h2>\n

              Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

              \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c kh\u00f4ng thu ti\u1ec1n kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u1ed3ng ngh\u0129a v\u1edbi kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua khi b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 (b\u1ea5t k\u1ec3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 l\u00e0 bao nhi\u00eau), k\u1ec3 c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

                \n
              • H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<\/span><\/li>\n
              • H\u00e0ng qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu<\/span><\/li>\n
              • H\u00e0ng bi\u1ebfu, t\u1eb7ng<\/span><\/li>\n
              • H\u00e0ng trao \u0111\u1ed5i<\/span><\/li>\n
              • H\u00e0ng tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n
              • H\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lu\u00e2n chuy\u1ec3n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t<\/span><\/li>\n
              • H\u00e0ng cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3<\/span><\/li>\n
              • D\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh ho\u1eb7c \u0111\u00e3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n<\/span><\/li>\n
              • C\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n

                L\u01b0u \u00fd:<\/span><\/p>\n

                  \n
                • H\u00f3a \u0111\u01a1n ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u, ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n<\/span><\/li>\n
                • Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/li>\n
                • C\u00f3 th\u1ec3 \u1ee7y nhi\u1ec7m b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n (c\u00f3 h\u01b0\u1edbng d\u1eabn ri\u00eang)<\/span><\/li>\n
                • M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n v\u00e0 bi\u00ean lai thu thu\u1ebf\/ph\u00ed\/l\u1ec7 ph\u00ed tr\u00ean c\u00f9ng \u0111\u1ecbnh d\u1ea1ng.<\/span><\/li>\n<\/ul>\n

                  3. Kh\u00f4ng Xu\u1ea5t H\u00f3a \u0110\u01a1n Khi \u0110\u00e1ng L\u1ebd Ph\u1ea3i Xu\u1ea5t B\u1ecb Ph\u1ea1t Bao Nhi\u00eau?<\/b><\/h2>\n

                  T\u1eeb ng\u00e0y 16\/01\/2026, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, kho\u1ea3n 14, \u0111i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP, m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n vi ph\u1ea1m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

                  3.1. M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng<\/b><\/h3>\n\n\n\n\n\n\n\n\n
                  S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n kh\u00f4ng l\u1eadp<\/b><\/td>\nM\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c<\/b><\/td>\n<\/tr>\n
                  01 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\nT\u1eeb 1.000.000 \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
                  T\u1eeb 02 \u0111\u1ebfn d\u01b0\u1edbi 10 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\nT\u1eeb 2.000.000 \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
                  T\u1eeb 10 \u0111\u1ebfn d\u01b0\u1edbi 20 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\nT\u1eeb 10.000.000 \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
                  T\u1eeb 20 \u0111\u1ebfn d\u01b0\u1edbi 50 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\nT\u1eeb 30.000.000 \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
                  T\u1eeb 50 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean<\/span><\/td>\nT\u1eeb 60.000.000 \u0111\u1ebfn 80.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  3.2. M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng, h\u00e0ng m\u1eabu v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu ti\u1ec1n<\/b><\/h3>\n\n\n\n\n\n\n\n\n
                  S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n kh\u00f4ng l\u1eadp<\/b><\/td>\nM\u1ee9c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c<\/b><\/td>\n<\/tr>\n
                  01 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\nC\u1ea3nh c\u00e1o<\/span><\/td>\n<\/tr>\n
                  T\u1eeb 02 \u0111\u1ebfn d\u01b0\u1edbi 10 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\nT\u1eeb 1.000.000 \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
                  T\u1eeb 10 \u0111\u1ebfn d\u01b0\u1edbi 50 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\nT\u1eeb 2.000.000 \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
                  T\u1eeb 50 \u0111\u1ebfn d\u01b0\u1edbi 100 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/td>\nT\u1eeb 10.000.000 \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
                  T\u1eeb 100 s\u1ed1 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean<\/span><\/td>\nT\u1eeb 30.000.000 \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  C\u00e1c m\u1ee9c tr\u00ean \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, m\u1ee9c ph\u1ea1t ti\u1ec1n v\u1ec1 h\u00f3a \u0111\u01a1n th\u00f4ng th\u01b0\u1eddng b\u1eb1ng m\u1ed9t n\u1eeda m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

                  B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 21\/07\/2026 l\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i m\u1edbi nh\u1ea5t trong h\u1ec7 th\u1ed1ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, n\u1ed9i dung s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y t\u1eadp trung b\u1ed5 sung h\u00e0nh vi vi ph\u1ea1m v\u1ec1 trao \u0111\u1ed5i, cung c\u1ea5p th\u00f4ng tin thu\u1ebf v\u00e0 kh\u00f4ng thay \u0111\u1ed5i c\u00e1c khung ph\u1ea1t kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n n\u00eau tr\u00ean.<\/span><\/p>\n

                  Ngo\u00e0i ti\u1ec1n ph\u1ea1t v\u1ec1 h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 ph\u1ea3i:<\/span><\/p>\n

                    \n
                  • L\u1eadp b\u1ed5 sung h\u00f3a \u0111\u01a1n<\/span><\/li>\n
                  • K\u00ea khai b\u1ed5 sung doanh thu v\u00e0 thu\u1ebf<\/span><\/li>\n
                  • N\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu<\/span><\/li>\n
                  • N\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/li>\n
                  • Gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu th\u1ef1c t\u1ebf, d\u00f2ng ti\u1ec1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh<\/span><\/li>\n<\/ul>\n

                    4. Nh\u1eefng Sai L\u1ea7m Doanh Nghi\u1ec7p Th\u01b0\u1eddng G\u1eb7p Khi X\u00e1c \u0110\u1ecbnh C\u00f3 Ph\u1ea3i Xu\u1ea5t H\u00f3a \u0110\u01a1n Hay Kh\u00f4ng<\/b><\/h2>\n

                    \"Nh\u1eefng<\/p>\n

                    4.1. Nh\u1ea7m gi\u1eefa thu h\u1ed9 v\u00e0 doanh thu<\/b><\/h3>\n

                    Sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p coi m\u1ecdi kho\u1ea3n ti\u1ec1n \u0111i qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng l\u00e0 doanh thu ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, g\u1ecdi m\u1ed9t kho\u1ea3n doanh thu l\u00e0 \u201cthu h\u1ed9\u201d \u0111\u1ec3 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                    M\u1ed9t kho\u1ea3n ti\u1ec1n ch\u1ec9 \u0111\u01b0\u1ee3c xem l\u00e0 thu h\u1ed9 khi doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 b\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng, c\u00f3 c\u0103n c\u1ee9 \u1ee7y quy\u1ec1n v\u00e0 c\u00f3 ngh\u0129a v\u1ee5 chuy\u1ec3n tr\u1ea3 cho ch\u1ee7 th\u1ec3 kh\u00e1c. Ph\u1ea7n ch\u00eanh l\u1ec7ch, hoa h\u1ed3ng ho\u1eb7c ph\u00ed doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang v\u00e0 x\u1eed l\u00fd nh\u01b0 doanh thu.<\/span><\/p>\n

                    4.2. \u0110i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a nh\u01b0ng thi\u1ebfu h\u1ed3 s\u01a1<\/b><\/h3>\n

                    Doanh nghi\u1ec7p chuy\u1ec3n h\u00e0ng gi\u1eefa c\u00e1c kho, chi nh\u00e1nh ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh nh\u01b0ng kh\u00f4ng c\u00f3 phi\u1ebfu xu\u1ea5t kho, l\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n. Khi b\u1ecb ki\u1ec3m tra tr\u00ean \u0111\u01b0\u1eddng ho\u1eb7c \u0111\u1ed1i chi\u1ebfu kho, doanh nghi\u1ec7p kh\u00f3 ch\u1ee9ng minh \u0111\u00e2y l\u00e0 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 thay v\u00ec ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/span><\/p>\n

                    Gi\u1ea3i ph\u00e1p l\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh ch\u1ee9ng t\u1eeb th\u1ed1ng nh\u1ea5t cho t\u1eebng lo\u1ea1i giao d\u1ecbch: chuy\u1ec3n kho, xu\u1ea5t s\u1ea3n xu\u1ea5t, g\u1eedi \u0111\u1ea1i l\u00fd, \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n v\u00e0 xu\u1ea5t d\u00f9ng n\u1ed9i b\u1ed9.<\/span><\/p>\n

                    4.3. Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi \u0111\u00e3 thu ti\u1ec1n<\/b><\/h3>\n

                    Doanh nghi\u1ec7p nh\u1eadn ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a b\u00e0n giao h\u00e0ng h\u00f3a ho\u1eb7c ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 n\u00ean cho r\u1eb1ng ch\u01b0a c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n. C\u00e1ch x\u1eed l\u00fd n\u00e0y c\u00f3 th\u1ec3 sai \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, b\u1edfi th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                    K\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m h\u1ee3p \u0111\u1ed3ng v\u1edbi kho\u1ea3n thanh to\u00e1n tr\u01b0\u1edbc ho\u1eb7c kho\u1ea3n ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho m\u1ed9t ph\u1ea7n d\u1ecbch v\u1ee5.<\/span><\/p>\n

                    4.4. \u00c1p d\u1ee5ng sai quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i<\/b><\/h3>\n

                    H\u00e0ng khuy\u1ebfn m\u1ea1i v\u00e0 h\u00e0ng m\u1eabu kh\u00f4ng thu ti\u1ec1n v\u1eabn thu\u1ed9c nguy\u00ean t\u1eafc ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean d\u1ef1a v\u00e0o l\u00fd do \u201ckh\u00f4ng ph\u00e1t sinh doanh thu\u201d \u0111\u1ec3 b\u1ecf qua h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                    \u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n, danh s\u00e1ch h\u00e0ng h\u00f3a v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1ch th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

                    4.5. G\u1ecdi t\u00ean giao d\u1ecbch kh\u00f4ng \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t<\/b><\/h3>\n

                    M\u1ed9t kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng l\u00e0 \u201ch\u1ed7 tr\u1ee3\u201d, m\u1ed9t giao d\u1ecbch b\u00e1n h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201c\u0111i\u1ec1u chuy\u1ec3n\u201d, ho\u1eb7c m\u1ed9t kho\u1ea3n thanh to\u00e1n tr\u01b0\u1edbc c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201c\u0111\u1eb7t c\u1ecdc\u201d.<\/span><\/p>\n

                    C\u01a1 quan qu\u1ea3n l\u00fd th\u01b0\u1eddng xem x\u00e9t b\u1ea3n ch\u1ea5t kinh t\u1ebf, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c b\u00ean thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u00ean g\u1ecdi tr\u00ean ch\u1ee9ng t\u1eeb. V\u00ec v\u1eady, h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, d\u00f2ng ti\u1ec1n v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n

                    5. C\u00e1ch Qu\u1ea3n L\u00fd H\u00f3a \u0110\u01a1n \u0110\u1ec3 H\u1ea1n Ch\u1ebf Sai S\u00f3t<\/b><\/h2>\n

                    Doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn kh\u00f4ng n\u00ean qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1eb1ng b\u1ea3ng t\u00ednh r\u1eddi r\u1ea1c ho\u1eb7c ghi nh\u1edb th\u1ee7 c\u00f4ng. Quy tr\u00ecnh h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi b\u00e1n h\u00e0ng, kho, k\u1ebf to\u00e1n v\u00e0 ng\u00e2n h\u00e0ng.<\/span><\/p>\n

                    \"C\u00e1ch<\/p>\n

                    5.1. Thi\u1ebft l\u1eadp quy t\u1eafc x\u00e1c \u0111\u1ecbnh giao d\u1ecbch ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/h3>\n

                    M\u1ed7i lo\u1ea1i nghi\u1ec7p v\u1ee5 n\u00ean \u0111\u01b0\u1ee3c g\u1eafn m\u00e3 x\u1eed l\u00fd c\u1ee5 th\u1ec3, ch\u1eb3ng h\u1ea1n:<\/span><\/p>\n