{"id":17876,"date":"2026-07-27T23:44:58","date_gmt":"2026-07-27T16:44:58","guid":{"rendered":"https:\/\/arito.vn\/?p=17876"},"modified":"2026-09-13T00:50:43","modified_gmt":"2026-09-12T17:50:43","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 \u0111\u01a1n m\u1edbi nh\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026"},"content":{"rendered":"<p class=\"p1\">T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025. \u0110i\u1ec1u 7 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p class=\"p1\">B\u00e0i vi\u1ebft li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, ch\u1ee9ng t\u1eeb d\u00f9ng thay th\u1ebf, v\u00e0 quan tr\u1ecdng kh\u00f4ng k\u00e9m, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p t\u01b0\u1edfng l\u00e0 kh\u00f4ng.<\/p>\n<h2 class=\"p2\">Hai kh\u00e1i ni\u1ec7m hay b\u1ecb nh\u1ea7m<\/h2>\n<p class=\"p1\">Tr\u01b0\u1edbc khi v\u00e0o danh m\u1ee5c, c\u1ea7n t\u00e1ch r\u00f5 hai th\u1ee9 kh\u00e1c nhau:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\"><\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Ngh\u0129a l\u00e0<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Giao d\u1ecbch kh\u00f4ng c\u1ea7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Giao d\u1ecbch kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf \u0111\u1ea7u ra<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">C\u0103n c\u1ee9<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Hai \u0111i\u1ec1u n\u00e0y c\u00f3 lu\u00f4n \u0111i c\u00f9ng nhau kh\u00f4ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><b>Kh\u00f4ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\">C\u00f3 giao d\u1ecbch kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng v\u1eabn c\u1ea7n ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 \u0111\u1ec3 ghi s\u1ed5. C\u00f3 giao d\u1ecbch ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n d\u00f9 kh\u00f4ng ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p, v\u00ed d\u1ee5 h\u00e0ng thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c ch\u1ecbu thu\u1ebf su\u1ea5t 0%.<\/p>\n<p class=\"p1\">Nh\u1ea7m hai kh\u00e1i ni\u1ec7m n\u00e0y d\u1eabn \u0111\u1ebfn hai lo\u1ea1i sai: kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi ph\u1ea3i xu\u1ea5t, ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n r\u1ed3i k\u00ea khai sai.<\/p>\n<h2 class=\"p1\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n<p class=\"p2\">Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nh\u00f3m ch\u00ednh.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-17881\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h3 class=\"p3\">1. H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t kinh doanh<\/h3>\n<p class=\"p2\">Bao g\u1ed3m vi\u1ec7c chuy\u1ec3n kho, xu\u1ea5t v\u1eadt t\u01b0, xu\u1ea5t b\u00e1n th\u00e0nh ph\u1ea9m gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn trong c\u00f9ng m\u1ed9t c\u01a1 s\u1edf kinh doanh.<\/p>\n<p class=\"p2\"><b>\u0110i\u1ec1u ki\u1ec7n m\u1ea5u ch\u1ed1t:<\/b> h\u00e0ng v\u1eabn n\u1eb1m trong c\u00f9ng m\u1ed9t c\u01a1 s\u1edf kinh doanh v\u00e0 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t kinh doanh, kh\u00f4ng ph\u1ea3i \u0111\u1ec3 ti\u00eau d\u00f9ng hay bi\u1ebfu t\u1eb7ng.<\/p>\n<p class=\"p2\"><b>V\u00ed d\u1ee5 thu\u1ed9c di\u1ec7n n\u00e0y:<\/b> xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u t\u1eeb kho t\u1ed5ng sang kho ph\u00e2n x\u01b0\u1edfng, chuy\u1ec3n b\u00e1n th\u00e0nh ph\u1ea9m t\u1eeb c\u00f4ng \u0111o\u1ea1n n\u00e0y sang c\u00f4ng \u0111o\u1ea1n kh\u00e1c, chuy\u1ec3n h\u00e0ng gi\u1eefa hai kho c\u1ee7a c\u00f9ng doanh nghi\u1ec7p.<\/p>\n<p class=\"p2\"><b>Ch\u1ee9ng t\u1eeb d\u00f9ng thay th\u1ebf:<\/b> phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, k\u00e8m l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9.<\/p>\n<h3 class=\"p3\">2. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 ph\u1ee5c v\u1ee5 ch\u00ednh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/h3>\n<p class=\"p2\">C\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t ra h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 r\u1ed3i d\u00f9ng cho ch\u00ednh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh.<\/p>\n<p class=\"p2\"><b>V\u00ed d\u1ee5:<\/b> doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t bao b\u00ec d\u00f9ng ch\u00ednh bao b\u00ec m\u00ecnh l\u00e0m ra \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m, doanh nghi\u1ec7p x\u00e2y d\u1ef1ng d\u00f9ng \u0111\u1ed9i thi c\u00f4ng c\u1ee7a m\u00ecnh s\u1eeda ch\u1eefa nh\u00e0 x\u01b0\u1edfng c\u1ee7a c\u00f4ng ty.<\/p>\n<p class=\"p2\"><b>\u0110i\u1ec1u ki\u1ec7n:<\/b> ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. D\u00f9ng cho m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n n\u00e0y, xem ph\u1ea7n c\u1ea3nh b\u00e1o b\u00ean d\u01b0\u1edbi.<\/p>\n<h3 class=\"p3\">3. T\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n<\/h3>\n<p class=\"p2\">Ba tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tr\u01b0\u1eddng h\u1ee3p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">\u0110i\u1ec1u ki\u1ec7n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">\u0110i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">\u0110\u01a1n v\u1ecb nh\u1eadn ph\u1ea3i l\u00e0 h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">\u0110i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong c\u00f9ng c\u01a1 s\u1edf kinh doanh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">\u0110i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Theo h\u1ed3 s\u01a1 t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>\u0110i\u1ec3m c\u1ea7n ch\u00fa \u00fd:<\/b> \u0111i\u1ec1u ki\u1ec7n \u201ch\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c\u201d. \u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n sang c\u00f4ng ty con h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 giao d\u1ecbch gi\u1eefa hai ph\u00e1p nh\u00e2n kh\u00e1c nhau, ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<p class=\"p2\"><b>Ch\u1ee9ng t\u1eeb thay th\u1ebf:<\/b> quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao.<\/p>\n<h3 class=\"p3\">4. Cho m\u01b0\u1ee3n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 gia c\u00f4ng<\/h3>\n<p class=\"p2\">Kh\u00f4ng thu ti\u1ec1n v\u00e0 kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu.<\/p>\n<p class=\"p2\"><b>V\u00ed d\u1ee5:<\/b> b\u00ean \u0111\u1eb7t gia c\u00f4ng cho b\u00ean nh\u1eadn gia c\u00f4ng m\u01b0\u1ee3n khu\u00f4n, m\u01b0\u1ee3n m\u00e1y \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng.<\/p>\n<p class=\"p2\"><b>\u0110i\u1ec1u ki\u1ec7n:<\/b> ph\u1ea3i th\u1ecfa m\u00e3n c\u1ea3 hai, kh\u00f4ng thu ti\u1ec1n v\u00e0 kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu. Thu ph\u00ed cho m\u01b0\u1ee3n th\u00ec \u0111\u00f3 l\u00e0 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea v\u00e0 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<p class=\"p2\"><b>Ch\u1ee9ng t\u1eeb thay th\u1ebf:<\/b> h\u1ee3p \u0111\u1ed3ng cho m\u01b0\u1ee3n v\u00e0 bi\u00ean b\u1ea3n giao nh\u1eadn, ghi r\u00f5 th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n tr\u1ea3.<\/p>\n<h3 class=\"p6\">5. C\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Lo\u1ea1i kho\u1ea3n thu<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Ghi ch\u00fa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">B\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i, b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Ti\u1ec1n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng g\u1eafn v\u1edbi ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Thu h\u1ed9, chi h\u1ed9<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Ph\u1ea3i c\u00f3 \u1ee7y quy\u1ec1n h\u1ee3p l\u1ec7<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">C\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>\u0110i\u1ec1u ki\u1ec7n chung:<\/b> kho\u1ea3n thu kh\u00f4ng \u0111i k\u00e8m ngh\u0129a v\u1ee5 giao h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 cho b\u00ean tr\u1ea3 ti\u1ec1n.<\/p>\n<p class=\"p2\"><b>\u0110\u00e2y l\u00e0 nh\u00f3m d\u1ec5 sai nh\u1ea5t.<\/b> Nhi\u1ec1u kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u00ean l\u00e0 \u201ch\u1ed7 tr\u1ee3\u201d ho\u1eb7c \u201cth\u01b0\u1edfng\u201d nh\u01b0ng th\u1ef1c ch\u1ea5t g\u1eafn v\u1edbi ngh\u0129a v\u1ee5, v\u00ed d\u1ee5 nh\u00e0 cung c\u1ea5p chi h\u1ed7 tr\u1ee3 tr\u01b0ng b\u00e0y v\u00e0 b\u00ean nh\u1eadn ph\u1ea3i tr\u01b0ng b\u00e0y s\u1ea3n ph\u1ea9m theo y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3 l\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. B\u1ea3n ch\u1ea5t giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i t\u00ean g\u1ecdi ghi tr\u00ean ch\u1ee9ng t\u1eeb.<\/p>\n<p class=\"p2\"><b>V\u1ec1 thu h\u1ed9 chi h\u1ed9:<\/b> ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang, kh\u00f4ng \u0111\u01b0a v\u00e0o doanh thu. Thi\u1ebfu \u1ee7y quy\u1ec1n th\u00ec kho\u1ea3n thu b\u1ecb coi l\u00e0 doanh thu c\u1ee7a ch\u00ednh doanh nghi\u1ec7p.<\/p>\n<h3 class=\"p3\">6. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/h3>\n<p class=\"p2\">B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p l\u1eadp b\u1ea3ng k\u00ea thu mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb khi \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p class=\"p2\">Ngo\u00e0i ra Ngh\u1ecb \u0111\u1ecbnh 254\/2026 l\u00e0m r\u00f5 tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n<p class=\"p2\"><b>B\u1ed1i c\u1ea3nh c\u1ea7n l\u01b0u \u00fd:<\/b> t\u1eeb 01\/01\/2026 h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kho\u00e1n, chuy\u1ec3n sang t\u1ef1 k\u00ea khai theo doanh thu th\u1ef1c t\u1ebf. H\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<h3 class=\"p3\">7. G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/h3>\n<p class=\"p2\">D\u00f9ng t\u00e0i s\u1ea3n \u0111\u1ec3 g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p, h\u1ee3p t\u00e1c kinh doanh.<\/p>\n<p class=\"p2\"><b>Ch\u1ee9ng t\u1eeb thay th\u1ebf:<\/b> bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n, bi\u00ean b\u1ea3n giao nh\u1eadn.<\/p>\n<p class=\"p2\"><b>L\u01b0u \u00fd:<\/b> g\u00f3p v\u1ed1n kh\u00e1c v\u1edbi b\u00e1n t\u00e0i s\u1ea3n. B\u00e1n t\u00e0i s\u1ea3n cho doanh nghi\u1ec7p kh\u00e1c r\u1ed3i nh\u1eadn ti\u1ec1n l\u00e0 giao d\u1ecbch mua b\u00e1n v\u00e0 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<p class=\"p2\">\u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026 quy \u0111\u1ecbnh 8 tr\u01b0\u1eddng h\u1ee3p. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp to\u00e0n v\u0103n \u0111i\u1ec1u kho\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh, v\u00ec m\u1ed7i tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u \u0111i k\u00e8m \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3.<\/p>\n<h2 class=\"p1\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u1eabn PH\u1ea2I xu\u1ea5t h\u00f3a \u0111\u01a1n<\/h2>\n<p class=\"p2\">Ph\u1ea7n n\u00e0y quan tr\u1ecdng kh\u00f4ng k\u00e9m ph\u1ea7n tr\u00ean, v\u00e0 l\u00e0 nh\u00f3m b\u1ecb x\u1eed ph\u1ea1t nhi\u1ec1u nh\u1ea5t.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tr\u01b0\u1eddng h\u1ee3p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">V\u00ec sao v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">H\u00e0ng khuy\u1ebfn m\u1ea1i<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">V\u1eabn l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a ra b\u00ean ngo\u00e0i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">H\u00e0ng bi\u1ebfu, t\u1eb7ng, cho<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">K\u1ec3 c\u1ea3 t\u1eb7ng kh\u00e1ch h\u00e0ng, t\u1eb7ng nh\u00e2n vi\u00ean<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">H\u00e0ng m\u1eabu, h\u00e0ng d\u00f9ng th\u1eed<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Giao ra ngo\u00e0i doanh nghi\u1ec7p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">H\u00e0ng tr\u1ea3 thay l\u01b0\u01a1ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">L\u00e0 giao d\u1ecbch c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 <b>kh\u00f4ng<\/b> ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Kh\u00e1c v\u1edbi lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u1edf m\u1ee5c 1<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Xu\u1ea5t h\u00e0ng cho chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Hai ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ri\u00eang<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">B\u00e1n h\u00e0ng cho kh\u00e1ch kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">V\u1eabn ph\u1ea3i l\u1eadp, ghi r\u00f5 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">H\u00e0ng xu\u1ea5t kh\u1ea9u<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>Hai \u0111i\u1ec3m c\u1ea7n nh\u1ea5n m\u1ea1nh:<\/b><b><\/b><\/p>\n<p class=\"p2\"><b>Kh\u00e1ch kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp.<\/b> \u0110\u00e2y l\u00e0 hi\u1ec3u sai ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf kh\u00e2u b\u00e1n l\u1ebb. Ng\u01b0\u1eddi b\u00e1n v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ghi ch\u00fa theo quy \u0111\u1ecbnh khi kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua. Ngh\u1ecb \u0111\u1ecbnh 254\/2026 c\u00f3 l\u00e0m r\u00f5 c\u00e1ch ghi trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n<p class=\"p2\"><b>Ph\u00e2n bi\u1ec7t lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 v\u1edbi ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/b> Xu\u1ea5t v\u1eadt t\u01b0 cho ph\u00e2n x\u01b0\u1edfng \u0111\u1ec3 s\u1ea3n xu\u1ea5t l\u00e0 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Xu\u1ea5t h\u00e0ng cho ph\u00f2ng ban d\u00f9ng v\u00e0o vi\u1ec7c kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n. Ranh gi\u1edbi n\u1eb1m \u1edf m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, kh\u00f4ng n\u1eb1m \u1edf ch\u1ed7 h\u00e0ng c\u00f3 ra kh\u1ecfi c\u00f4ng ty hay kh\u00f4ng.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24496\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-va\u0302\u0303n-PHA\u0309I-xua\u0302\u0301t-ho\u0301a-do\u031bn.png\" alt=\"Ca\u0301c tru\u031bo\u031b\u0300ng ho\u031b\u0323p va\u0302\u0303n PHA\u0309I xua\u0302\u0301t ho\u0301a \u0111o\u031bn\" width=\"1666\" height=\"944\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-va\u0302\u0303n-PHA\u0309I-xua\u0302\u0301t-ho\u0301a-do\u031bn.png 1666w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-va\u0302\u0303n-PHA\u0309I-xua\u0302\u0301t-ho\u0301a-do\u031bn-18x10.png 18w\" sizes=\"(max-width: 1666px) 100vw, 1666px\" \/><\/p>\n<h2 class=\"p1\">Ch\u1ee9ng t\u1eeb d\u00f9ng thay th\u1ebf khi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n<\/h2>\n<p class=\"p2\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb. K\u1ebf to\u00e1n v\u1eabn c\u1ea7n c\u0103n c\u1ee9 \u0111\u1ec3 ghi s\u1ed5 v\u00e0 gi\u1ea3i tr\u00ecnh khi thanh tra.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tr\u01b0\u1eddng h\u1ee3p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Ch\u1ee9ng t\u1eeb n\u00ean c\u00f3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">H\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">\u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n, bi\u00ean b\u1ea3n b\u00e0n giao<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Cho m\u01b0\u1ee3n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">H\u1ee3p \u0111\u1ed3ng cho m\u01b0\u1ee3n, bi\u00ean b\u1ea3n giao nh\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Thu h\u1ed9 chi h\u1ed9<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n, ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a kho\u1ea3n thu chi<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">B\u1ed3i th\u01b0\u1eddng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh thi\u1ec7t h\u1ea1i, th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng, ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1, bi\u00ean b\u1ea3n giao nh\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Mua h\u00e0ng c\u1ee7a h\u1ed9 c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">B\u1ea3ng k\u00ea thu mua theo quy \u0111\u1ecbnh, k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\"><b>V\u1ec1 b\u1ea3ng k\u00ea thu mua:<\/b> \u0111\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb cho ph\u00e9p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n chi ph\u00ed khi mua h\u00e0ng c\u1ee7a ng\u01b0\u1eddi kh\u00f4ng kinh doanh ho\u1eb7c h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. C\u1ea7n l\u1eadp \u0111\u00fang m\u1eabu v\u00e0 \u0111\u1ee7 th\u00f4ng tin, v\u00ec \u0111\u00e2y l\u00e0 kho\u1ea3n c\u01a1 quan thu\u1ebf ki\u1ec3m tra k\u1ef9 khi quy\u1ebft to\u00e1n.<\/p>\n<p class=\"p2\"><b>V\u1ec1 bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb:<\/b> t\u1eeb 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014 v\u00e0 cho ph\u00e9p doanh nghi\u1ec7p t\u1ef1 thi\u1ebft k\u1ebf bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 ghi nh\u1eadn n\u1ed9i dung trong s\u1ed5 tay k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb. Chi ti\u1ebft \u1edf b\u00e0i <a href=\"https:\/\/arito.vn\/en\/quy-trinh-nhap-kho-hang-hoa\/\"><span class=\"s1\">quy tr\u00ecnh nh\u1eadp kho h\u00e0ng h\u00f3a<\/span><\/a>.<\/p>\n<h2 class=\"p1\">H\u1eadu qu\u1ea3 khi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n d\u00f9 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp<\/h2>\n<p class=\"p2\">Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP ng\u00e0y 21\/7\/2026 s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/p>\n<p class=\"p2\">Ngo\u00e0i ti\u1ec1n ph\u1ea1t, hai h\u1eadu qu\u1ea3 th\u01b0\u1eddng n\u1eb7ng h\u01a1n:<\/p>\n<p class=\"p2\"><b>B\u1ecb \u1ea5n \u0111\u1ecbnh doanh thu.<\/b> Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng d\u1eabn \u0111\u1ebfn doanh thu ghi nh\u1eadn th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf, v\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh.<\/p>\n<p class=\"p2\"><b>B\u00ean mua kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed.<\/b> \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quan h\u1ec7 v\u1edbi kh\u00e1ch h\u00e0ng, v\u00ec thi\u1ec7t h\u1ea1i r\u01a1i v\u00e0o ph\u00eda \u0111\u1ed1i t\u00e1c.<\/p>\n<p class=\"p2\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 theo v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng, v\u00ec c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nhi\u1ec1u l\u1ea7n trong th\u1eddi gian g\u1ea7n \u0111\u00e2y.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24500\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ha\u0323\u0302u-qua\u0309-khi-kho\u0302ng-la\u0323\u0302p-ho\u0301a-do\u031bn-du\u0300-thuo\u0323\u0302c-die\u0323\u0302n-pha\u0309i-la\u0323\u0302p.png\" alt=\"H\u1eadu qu\u1ea3 khi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n d\u00f9 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp\" width=\"1665\" height=\"944\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ha\u0323\u0302u-qua\u0309-khi-kho\u0302ng-la\u0323\u0302p-ho\u0301a-do\u031bn-du\u0300-thuo\u0323\u0302c-die\u0323\u0302n-pha\u0309i-la\u0323\u0302p.png 1665w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ha\u0323\u0302u-qua\u0309-khi-kho\u0302ng-la\u0323\u0302p-ho\u0301a-do\u031bn-du\u0300-thuo\u0323\u0302c-die\u0323\u0302n-pha\u0309i-la\u0323\u0302p-18x10.png 18w\" sizes=\"(max-width: 1665px) 100vw, 1665px\" \/><\/p>\n<h2 class=\"p7\">B\u1ea3ng tra nhanh<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">T\u00ecnh hu\u1ed1ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Chuy\u1ec3n h\u00e0ng gi\u1eefa hai kho c\u00f9ng c\u00f4ng ty<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Xu\u1ea5t v\u1eadt t\u01b0 cho ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Xu\u1ea5t h\u00e0ng cho chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Xu\u1ea5t h\u00e0ng cho chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\"><b>C\u00f3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">T\u1eb7ng h\u00e0ng cho kh\u00e1ch h\u00e0ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><b>C\u00f3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">T\u1eb7ng qu\u00e0 cho nh\u00e2n vi\u00ean<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><b>C\u00f3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">H\u00e0ng khuy\u1ebfn m\u1ea1i k\u00e8m theo<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><b>C\u00f3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">G\u1eedi h\u00e0ng m\u1eabu cho kh\u00e1ch<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><b>C\u00f3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Kh\u00e1ch mua l\u1ebb kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><b>C\u00f3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Nh\u1eadn ti\u1ec1n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Nh\u1eadn ti\u1ec1n h\u1ed7 tr\u1ee3 k\u00e8m ngh\u0129a v\u1ee5 tr\u01b0ng b\u00e0y<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\"><b>C\u00f3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Thu h\u1ed9 c\u00f3 \u1ee7y quy\u1ec1n h\u1ee3p l\u1ec7<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Cho m\u01b0\u1ee3n khu\u00f4n gia c\u00f4ng kh\u00f4ng thu ti\u1ec1n<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Cho thu\u00ea m\u00e1y m\u00f3c c\u00f3 thu ti\u1ec1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><b>C\u00f3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">B\u00e1n t\u00e0i s\u1ea3n cho doanh nghi\u1ec7p kh\u00e1c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><b>C\u00f3<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">\u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n khi s\u00e1p nh\u1eadp<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p1\">B\u1ed1n nguy\u00ean t\u1eafc \u0111\u1ec3 kh\u00f4ng sai<\/h2>\n<p class=\"p2\"><b>X\u00e9t b\u1ea3n ch\u1ea5t giao d\u1ecbch, kh\u00f4ng x\u00e9t t\u00ean g\u1ecdi.<\/b> Kho\u1ea3n ghi l\u00e0 \u201ch\u1ed7 tr\u1ee3\u201d nh\u01b0ng \u0111i k\u00e8m ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c th\u00ec v\u1eabn l\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n<p class=\"p2\"><b>X\u00e9t m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1edbi h\u00e0ng n\u1ed9i b\u1ed9.<\/b> Ranh gi\u1edbi gi\u1eefa lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n n\u1eb1m \u1edf ch\u1ed7 h\u00e0ng c\u00f3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh hay kh\u00f4ng.<\/p>\n<p class=\"p2\"><b>X\u00e9t t\u01b0 c\u00e1ch ph\u00e1p l\u00fd c\u1ee7a b\u00ean nh\u1eadn.<\/b> H\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec l\u00e0 giao d\u1ecbch gi\u1eefa hai ph\u00e1p nh\u00e2n.<\/p>\n<p class=\"p2\"><b>Lu\u00f4n c\u00f3 ch\u1ee9ng t\u1eeb thay th\u1ebf.<\/b> Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd. Thi\u1ebfu ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 th\u00ec khi thanh tra kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c.<\/p>\n<h2 class=\"p1\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb tr\u00ean h\u1ec7 th\u1ed1ng<\/h2>\n<p class=\"p2\">Ph\u1ea7n l\u1edbn sai s\u00f3t trong ch\u1ee7 \u0111\u1ec1 n\u00e0y \u0111\u1ebfn t\u1eeb vi\u1ec7c ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n \u1edf kho ho\u1eb7c b\u00e1n h\u00e0ng kh\u00f4ng bi\u1ebft tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u1ea7n h\u00f3a \u0111\u01a1n, v\u00e0 k\u1ebf to\u00e1n ch\u1ec9 ph\u00e1t hi\u1ec7n khi \u0111\u00e3 mu\u1ed9n.<\/p>\n<p class=\"p2\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\">Arito ERP<\/a><\/span> x\u1eed l\u00fd b\u1eb1ng c\u00e1ch g\u1eafn lo\u1ea1i ch\u1ee9ng t\u1eeb v\u00e0o t\u1eebng lo\u1ea1i nghi\u1ec7p v\u1ee5:<\/p>\n<ul class=\"ul1\">\n<li class=\"li4\">Ph\u00e2n lo\u1ea1i nghi\u1ec7p v\u1ee5 xu\u1ea5t kho theo m\u1ee5c \u0111\u00edch, m\u1ed7i lo\u1ea1i g\u1eafn v\u1edbi ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng<\/li>\n<li class=\"li4\">Xu\u1ea5t b\u00e1n sinh y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n, lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 sinh phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/li>\n<li class=\"li4\"><span class=\"s1\"><a href=\"https:\/\/arito.vn\/en\/safeinvoice\/\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed SafeInvoice<\/a><\/span> li\u00ean th\u00f4ng v\u1edbi <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-ban-hang-arito\/\"><span class=\"s1\">b\u00e1n h\u00e0ng<\/span><\/a> and <a href=\"https:\/\/arito.vn\/en\/quan-ly-kho\/\"><span class=\"s1\">kho<\/span><\/a>, h\u00f3a \u0111\u01a1n l\u1eadp t\u1eeb \u0111\u01a1n h\u00e0ng \u0111\u00e3 duy\u1ec7t<\/li>\n<li class=\"li4\">Qu\u1ea3n l\u00fd h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd t\u00e1ch ri\u00eang kh\u1ecfi h\u00e0ng b\u00e1n<\/li>\n<li class=\"li4\">Theo d\u00f5i h\u00e0ng khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng, h\u00e0ng m\u1eabu nh\u01b0 nghi\u1ec7p v\u1ee5 ri\u00eang \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n<\/li>\n<li class=\"li2\">C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026 \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026 v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025 t\u1eeb 01\/01\/2026<\/li>\n<\/ul>\n<p class=\"p2\">Xem th\u00eam b\u00e0i <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-hoa-don-dien-tu\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/a>. <a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\"><span class=\"s1\">\u0110\u0103ng k\u00fd demo<\/span><\/a> \u0111\u1ec3 r\u00e0 quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17879\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ca\u0301ch-qua\u0309n-ly\u0301-hoa\u0301-do\u031bn.jpg\" alt=\"C\u00e1ch Qu\u1ea3n L\u00fd H\u00f3a \u0110\u01a1n \u0110\u1ec3 H\u1ea1n Ch\u1ebf Sai S\u00f3t\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ca\u0301ch-qua\u0309n-ly\u0301-hoa\u0301-do\u031bn.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ca\u0301ch-qua\u0309n-ly\u0301-hoa\u0301-do\u031bn-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 class=\"p1\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 class=\"p2\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t l\u00e0 g\u00ec?<\/b><\/h3>\n<p class=\"p2\">Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026, c\u00e1c nh\u00f3m ch\u00ednh g\u1ed3m h\u00e0ng lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t kinh doanh, h\u00e0ng t\u1ef1 s\u1ea3n xu\u1ea5t ph\u1ee5c v\u1ee5 ch\u00ednh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n trong n\u1ed9i b\u1ed9 ho\u1eb7c khi t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p, cho m\u01b0\u1ee3n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 gia c\u00f4ng kh\u00f4ng thu ti\u1ec1n, c\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a h\u1ed9 kinh doanh, v\u00e0 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n.<\/p>\n<h3 class=\"p2\"><b>V\u0103n b\u1ea3n n\u00e0o \u0111ang quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/b><\/h3>\n<p class=\"p2\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ban h\u00e0nh 30\/6\/2026, hi\u1ec7u l\u1ef1c 01\/7\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 41\/2022 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025. Th\u00f4ng t\u01b0 91\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, thay th\u1ebf Th\u00f4ng t\u01b0 32\/2025\/TT-BTC. Ngh\u1ecb \u0111\u1ecbnh 291\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 125\/2020 v\u1ec1 x\u1eed ph\u1ea1t.<\/p>\n<h3 class=\"p2\"><b>H\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">C\u00f3. H\u00e0ng khuy\u1ebfn m\u1ea1i, h\u00e0ng bi\u1ebfu t\u1eb7ng, h\u00e0ng m\u1eabu \u0111\u1ec1u l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a ra b\u00ean ngo\u00e0i v\u00e0 v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 nh\u00f3m b\u1ecb hi\u1ec3u sai nhi\u1ec1u nh\u1ea5t.<\/p>\n<h3 class=\"p2\"><b>Kh\u00e1ch kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec c\u00f3 ph\u1ea3i l\u1eadp kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">C\u00f3. Ng\u01b0\u1eddi b\u00e1n v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, ghi ch\u00fa theo quy \u0111\u1ecbnh khi kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua. Kh\u00f4ng l\u1eadp v\u00ec kh\u00e1ch kh\u00f4ng y\u00eau c\u1ea7u l\u00e0 vi ph\u1ea1m.<\/p>\n<h3 class=\"p2\"><b>Chuy\u1ec3n h\u00e0ng gi\u1eefa hai kho c\u1ee7a c\u00f4ng ty c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">Kh\u00f4ng, n\u1ebfu l\u00e0 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 trong c\u00f9ng m\u1ed9t c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t kinh doanh. Ch\u1ee9ng t\u1eeb d\u00f9ng thay th\u1ebf l\u00e0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng.<\/p>\n<h3 class=\"p2\"><b>Xu\u1ea5t h\u00e0ng cho chi nh\u00e1nh c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">Ph\u1ee5 thu\u1ed9c h\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n c\u1ee7a chi nh\u00e1nh. Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n kh\u00f4ng b\u1eaft bu\u1ed9c. Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ri\u00eang n\u00ean ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<h3 class=\"p2\"><b>Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">Kh\u00f4ng, n\u1ebfu l\u00e0 kho\u1ea3n thu kh\u00f4ng g\u1eafn v\u1edbi ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho b\u00ean tr\u1ea3 ti\u1ec1n. C\u1ea7n c\u00f3 bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh thi\u1ec7t h\u1ea1i v\u00e0 th\u1ecfa thu\u1eadn b\u1ed3i th\u01b0\u1eddng l\u00e0m c\u0103n c\u1ee9.<\/p>\n<h3 class=\"p2\"><b>Thu h\u1ed9 chi h\u1ed9 c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">Kh\u00f4ng, v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n h\u1ee3p l\u1ec7 v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang, kh\u00f4ng \u0111\u01b0a v\u00e0o doanh thu. Thi\u1ebfu \u1ee7y quy\u1ec1n th\u00ec kho\u1ea3n thu b\u1ecb coi l\u00e0 doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 class=\"p2\"><b>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi ph\u1ea3i l\u1eadp th\u00ec b\u1ecb g\u00ec?<\/b><\/h3>\n<p class=\"p2\">B\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 291\/2026. Ngo\u00e0i ti\u1ec1n ph\u1ea1t c\u00f2n c\u00f3 r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh doanh thu, v\u00e0 b\u00ean mua kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf c\u0169ng nh\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<h2 class=\"p1\">T\u1ed5ng k\u1ebft<\/h2>\n<p class=\"p2\">\u0110i\u1ec1u kho\u1ea3n c\u1ea7n tra khi c\u00f3 t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 l\u00e0 <b>\u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b>, \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026.<\/p>\n<p class=\"p2\">B\u1ed1n c\u00e2u h\u1ecfi \u0111\u1ec3 t\u1ef1 x\u00e1c \u0111\u1ecbnh:<\/p>\n<p class=\"p2\">Giao d\u1ecbch n\u00e0y c\u00f3 l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 cho b\u00ean tr\u1ea3 ti\u1ec1n kh\u00f4ng. C\u00f3 th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, b\u1ea5t k\u1ec3 kho\u1ea3n thu \u0111\u01b0\u1ee3c g\u1ecdi t\u00ean l\u00e0 g\u00ec.<\/p>\n<p class=\"p2\">H\u00e0ng \u0111i \u0111\u00e2u v\u00e0 \u0111\u1ec3 l\u00e0m g\u00ec. Lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n, ti\u00eau d\u00f9ng cho m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec kh\u00f4ng.<\/p>\n<p class=\"p2\">B\u00ean nh\u1eadn l\u00e0 ai. \u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00e1c v\u1edbi ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n<p class=\"p2\">N\u1ebfu \u0111\u01b0\u1ee3c mi\u1ec5n h\u00f3a \u0111\u01a1n th\u00ec d\u00f9ng ch\u1ee9ng t\u1eeb g\u00ec thay th\u1ebf. Lu\u00f4n ph\u1ea3i c\u00f3 m\u1ed9t ch\u1ee9ng t\u1eeb \u0111\u1ec3 ghi s\u1ed5 v\u00e0 gi\u1ea3i tr\u00ecnh.<\/p>\n<p class=\"p2\">Nh\u00f3m d\u1ec5 b\u1ecb ph\u1ea1t nh\u1ea5t kh\u00f4ng ph\u1ea3i nh\u00f3m \u0111\u01b0\u1ee3c mi\u1ec5n m\u00e0 l\u00e0 nh\u00f3m h\u00e0ng khuy\u1ebfn m\u1ea1i, bi\u1ebfu t\u1eb7ng, h\u00e0ng m\u1eabu v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 b\u1ed1n tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i l\u1eadp m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p t\u01b0\u1edfng kh\u00f4ng.<\/p>\n<p class=\"p2\">N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu to\u00e0n v\u0103n \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng, v\u00e0 tham v\u1ea5n \u00fd ki\u1ebfn chuy\u00ean m\u00f4n v\u1edbi t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p. C\u1ea7n trao \u0111\u1ed5i v\u1ec1 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, <a href=\"https:\/\/arito.vn\/en\/thong-tin-lien-he\/\"><span class=\"s1\">li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025. \u0110i\u1ec1u 7 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. B\u00e0i vi\u1ebft li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, ch\u1ee9ng t\u1eeb d\u00f9ng thay th\u1ebf, v\u00e0 quan tr\u1ecdng kh\u00f4ng k\u00e9m, nh\u1eefng tr\u01b0\u1eddng [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":17880,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[224,349,1],"tags":[],"class_list":["post-17876","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-chung","category-hoa-don","category-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17876","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=17876"}],"version-history":[{"count":4,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17876\/revisions"}],"predecessor-version":[{"id":24501,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17876\/revisions\/24501"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/17880"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=17876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=17876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=17876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}