{"id":17950,"date":"2026-07-31T15:26:31","date_gmt":"2026-07-31T08:26:31","guid":{"rendered":"https:\/\/arito.vn\/?p=17950"},"modified":"2026-10-07T21:11:35","modified_gmt":"2026-10-07T14:11:35","slug":"mau-bang-ke-mua-hang-khong-hoa-don","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/mau-bang-ke-mua-hang-khong-hoa-don\/","title":{"rendered":"M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng h\u00f3a \u0111\u01a1n 2026: M\u1eabu 02\/TNDN thay 01\/TNDN"},"content":{"rendered":"

B\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c d\u00f9ng nhi\u1ec1u nh\u1ea5t v\u00e0 c\u0169ng b\u1ecb l\u1ea1m d\u1ee5ng nhi\u1ec1u nh\u1ea5t trong k\u1ebf to\u00e1n Vi\u1ec7t Nam. D\u00f9ng \u0111\u00fang th\u00ec h\u1ee3p l\u1ec7 h\u00f3a \u0111\u01b0\u1ee3c chi ph\u00ed mua t\u1eeb c\u00e1 nh\u00e2n. D\u00f9ng sai th\u00ec to\u00e0n b\u1ed9 kho\u1ea3n chi b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n<\/strong>, k\u00e8m truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n

M\u1eabu \u0111\u00e3 \u0111\u1ed5i t\u1eeb 12\/03\/2026:<\/strong> M\u1eabu 02\/TNDN theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC thay M\u1eabu 01\/TNDN. B\u00e0i vi\u1ebft \u0111\u01b0a m\u1eabu m\u1edbi d\u1ea1ng Excel c\u00f3 c\u00f4ng th\u1ee9c, ba tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp, v\u00e0 danh s\u00e1ch l\u1ed7i khi\u1ebfn b\u1ecb lo\u1ea1i chi ph\u00ed.<\/p>\n

T\u1ea3i m\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/h2>\n

T\u1ea2I NGAY<\/a><\/p>\n\n\n\n\n\n\n
Content<\/td>\nChi ti\u1ebft<\/td>\n<\/tr>\n<\/thead>\n
Sheet 1<\/td>\nM\u1eabu 02\/TNDN, 20 d\u00f2ng, c\u1ed9t Th\u00e0nh ti\u1ec1n v\u00e0 d\u00f2ng T\u1ed5ng c\u1ed9ng \u0111\u00e3 c\u00f3 c\u00f4ng th\u1ee9c<\/strong><\/td>\n<\/tr>\n
Sheet 2<\/td>\nH\u01b0\u1edbng d\u1eabn: ba tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp, c\u00e1ch ghi t\u1eebng c\u1ed9t, h\u1ed3 s\u01a1 c\u1ea7n l\u01b0u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ed9t Th\u00e0nh ti\u1ec1n t\u1ef1 t\u00ednh t\u1eeb s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n \u0111\u01a1n gi\u00e1, v\u00e0 d\u00f2ng T\u1ed5ng c\u1ed9ng t\u1ef1 c\u1ed9ng.<\/strong> \u0110\u00e2y l\u00e0 ch\u1ed7 hay sai khi l\u00e0m b\u1eb1ng tay, v\u00e0 sai s\u1ed1 h\u1ecdc tr\u00ean b\u1ea3ng k\u00ea l\u00e0 \u0111i\u1ec3m c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u00fd.<\/p>\n

B\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?<\/h2>\n

L\u00e0 ch\u1ee9ng t\u1eeb do doanh nghi\u1ec7p t\u1ef1 l\u1eadp \u0111\u1ec3 ghi nh\u1eadn kho\u1ea3n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong>, l\u00e0m c\u0103n c\u1ee9 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

\u0110i\u1ec1u c\u1ea7n hi\u1ec3u r\u00f5 nh\u1ea5t v\u1ec1 b\u1ea3n ch\u1ea5t:<\/strong> b\u1ea3ng k\u00ea kh\u00f4ng thay th\u1ebf h\u00f3a \u0111\u01a1n<\/strong>. B\u1ea3ng k\u00ea ch\u1ec9 d\u00f9ng cho nh\u1eefng giao d\u1ecbch m\u00e0 b\u00ean b\u00e1n kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong>. N\u1ebfu b\u00ean b\u00e1n c\u00f3 ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 doanh nghi\u1ec7p l\u1eadp b\u1ea3ng k\u00ea thay, kho\u1ea3n chi \u0111\u00f3 v\u1eabn b\u1ecb lo\u1ea1i.<\/p>\n\n\n\n\n\n\n
Hi\u1ec3u sai<\/td>\nTh\u1ef1c t\u1ebf<\/td>\n<\/tr>\n<\/thead>\n
\u201cKh\u00f4ng l\u1ea5y \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n th\u00ec l\u1eadp b\u1ea3ng k\u00ea\u201d<\/td>\nCh\u1ec9 l\u1eadp \u0111\u01b0\u1ee3c khi b\u00ean b\u00e1n kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/td>\n<\/tr>\n
\u201cB\u1ea3ng k\u00ea l\u00e0 gi\u1ea3i ph\u00e1p thay h\u00f3a \u0111\u01a1n\u201d<\/td>\nB\u1ea3ng k\u00ea l\u00e0 ch\u1ee9ng t\u1eeb cho m\u1ed9t lo\u1ea1i giao d\u1ecbch c\u1ee5 th\u1ec3, kh\u00f4ng ph\u1ea3i ph\u01b0\u01a1ng \u00e1n d\u1ef1 ph\u00f2ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"\"<\/h2>\n

Ba tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea<\/h2>\n

Theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/strong>.<\/p>\n\n\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/td>\nContent<\/td>\nV\u00ed d\u1ee5<\/td>\n<\/tr>\n<\/thead>\n
1<\/strong><\/td>\nThu mua ph\u1ebf li\u1ec7u<\/strong> t\u1eeb c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp thu gom<\/td>\nMua s\u1eaft v\u1ee5n, gi\u1ea5y v\u1ee5n, nh\u1ef1a ph\u1ebf t\u1eeb ng\u01b0\u1eddi thu gom<\/td>\n<\/tr>\n
2<\/strong><\/td>\nMua t\u00e0i s\u1ea3n, \u0111\u1ed3 d\u00f9ng thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n<\/strong><\/td>\nMua l\u1ea1i xe c\u0169, m\u00e1y m\u00f3c c\u0169, thi\u1ebft b\u1ecb c\u1ee7a h\u1ed9 gia \u0111\u00ecnh<\/td>\n<\/tr>\n
3<\/strong><\/td>\nMua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT<\/strong><\/td>\nMua n\u00f4ng s\u1ea3n t\u1eeb n\u00f4ng d\u00e2n, thu\u00ea d\u1ecbch v\u1ee5 nh\u1ecf t\u1eeb c\u00e1 nh\u00e2n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u01b0\u1ee1ng \u1edf tr\u01b0\u1eddng h\u1ee3p 3 \u0111\u00e3 thay \u0111\u1ed5i<\/h3>\n

\u0110\u00e2y l\u00e0 n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t c\u1ee7a n\u0103m 2026 v\u00e0 l\u00e0 n\u1ed9i dung c\u00e1c b\u00e0i kh\u00e1c ch\u01b0a n\u1ed1i.<\/p>\n\n\n\n\n\n\n\n
Th\u1eddi \u0111i\u1ec3m<\/td>\nNg\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT<\/td>\nC\u0103n c\u1ee9<\/td>\n<\/tr>\n<\/thead>\n
Tr\u01b0\u1edbc \u0111\u00e2y<\/td>\n100 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m<\/td>\n <\/td>\n<\/tr>\n
T\u1eeb 2026 theo Lu\u1eadt 48\/2024<\/td>\n200 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m<\/td>\nLu\u1eadt 48\/2024<\/td>\n<\/tr>\n
T\u1eeb 01\/01\/2026<\/strong><\/td>\n500 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m<\/strong><\/td>\nLu\u1eadt s\u1ed1 149\/2025\/QH15<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

H\u1ec7 qu\u1ea3:<\/strong> ph\u1ea1m vi c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea khi mua h\u00e0ng r\u1ed9ng h\u01a1n tr\u01b0\u1edbc<\/strong>. M\u1ed9t h\u1ed9 kinh doanh c\u00f3 doanh thu 400 tri\u1ec7u m\u1ed9t n\u0103m, tr\u01b0\u1edbc \u0111\u00e2y thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, t\u1eeb 01\/01\/2026 th\u00ec kh\u00f4ng.<\/p>\n

Nh\u01b0ng \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00fd do \u0111\u1ec3 l\u1eadp b\u1ea3ng k\u00ea b\u1eeba.<\/strong> Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00ean b\u00e1n th\u1ef1c s\u1ef1 d\u01b0\u1edbi ng\u01b0\u1ee1ng, kh\u00f4ng suy \u0111o\u00e1n.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn c\u00e1ch di\u1ec5n gi\u1ea3i n\u00e0y v\u1edbi Th\u00f4ng t\u01b0 20\/2026 v\u00e0 Lu\u1eadt 149\/2025 tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh)<\/em><\/p>\n

Ba tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea<\/h2>\n\n\n\n\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p<\/td>\nV\u00ec sao<\/td>\n<\/tr>\n<\/thead>\n
B\u00ean b\u00e1n l\u00e0 doanh nghi\u1ec7p<\/strong><\/td>\nDoanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n. Ph\u1ea3i l\u1ea5y h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n
B\u00ean b\u00e1n l\u00e0 h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/td>\nC\u00f3 ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n
D\u00f9ng b\u1ea3ng k\u00ea thay cho h\u00f3a \u0111\u01a1n l\u1ebd ra ph\u1ea3i c\u00f3<\/strong><\/td>\nKho\u1ea3n chi b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1ec1 ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n c\u1ee7a h\u1ed9 kinh doanh t\u1eeb 2026 c\u00f3 thay \u0111\u1ed5i l\u1edbn:<\/strong> thu\u1ebf kho\u00e1n b\u1ecb b\u00e3i b\u1ecf t\u1eeb 01\/01\/2026<\/strong>, v\u00e0 h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/strong> k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf, theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>.<\/p>\n

Ngh\u0129a l\u00e0 t\u1eeb 2026 c\u00f3 ba nh\u00f3m h\u1ed9 kinh doanh v\u1edbi c\u00e1ch x\u1eed l\u00fd kh\u00e1c nhau:<\/strong><\/p>\n\n\n\n\n\n\n\n
Doanh thu n\u0103m c\u1ee7a b\u00ean b\u00e1n<\/td>\nC\u00e1ch x\u1eed l\u00fd khi doanh nghi\u1ec7p mua h\u00e0ng<\/td>\n<\/tr>\n<\/thead>\n
D\u01b0\u1edbi ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT (500 tri\u1ec7u)<\/td>\nC\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n l\u1eadp b\u1ea3ng k\u00ea<\/td>\n<\/tr>\n
T\u1eeb ng\u01b0\u1ee1ng \u0111\u00f3 \u0111\u1ebfn d\u01b0\u1edbi 1 t\u1ef7<\/td>\nC\u1ea7n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3, kh\u00f4ng m\u1eb7c \u0111\u1ecbnh l\u1eadp b\u1ea3ng k\u00ea<\/strong><\/td>\n<\/tr>\n
T\u1eeb 1 t\u1ef7 tr\u1edf l\u00ean<\/td>\nPh\u1ea3i l\u1ea5y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u00f3m gi\u1eefa l\u00e0 nh\u00f3m c\u1ea7n c\u1ea9n th\u1eadn nh\u1ea5t<\/strong>, v\u00e0 l\u00e0 nh\u00f3m hay b\u1ecb x\u1eed l\u00fd sai theo h\u01b0\u1edbng l\u1eadp b\u1ea3ng k\u00ea cho ti\u1ec7n.<\/p>\n

H\u01b0\u1edbng d\u1eabn ghi t\u1eebng c\u1ed9t<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
C\u1ed9t<\/td>\nC\u00e1ch ghi<\/td>\nL\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/td>\n<\/tr>\n<\/thead>\n
T\u00ean ng\u01b0\u1eddi b\u00e1n<\/td>\n\u0110\u00fang h\u1ecd t\u00ean tr\u00ean gi\u1ea5y t\u1edd t\u00f9y th\u00e2n<\/td>\nGhi t\u00ean g\u1ecdi, bi\u1ec7t danh, ho\u1eb7c \u201canh T\u01b0 thu gom\u201d<\/td>\n<\/tr>\n
S\u1ed1 c\u0103n c\u01b0\u1edbc<\/strong><\/td>\nB\u1eaft bu\u1ed9c, ghi \u0111\u1ee7<\/strong><\/td>\n\u0110\u1ec3 tr\u1ed1ng<\/strong>, l\u00e0 l\u1ed7i n\u1eb7ng nh\u1ea5t<\/td>\n<\/tr>\n
\u0110\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n<\/td>\nGhi \u0111\u1ee7 s\u1ed1 nh\u00e0, \u0111\u01b0\u1eddng, ph\u01b0\u1eddng x\u00e3<\/td>\nCh\u1ec9 ghi t\u00ean x\u00e3 ho\u1eb7c huy\u1ec7n<\/td>\n<\/tr>\n
\u0110i\u1ec7n tho\u1ea1i<\/td>\nGhi n\u1ebfu c\u00f3<\/td>\n <\/td>\n<\/tr>\n
T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/td>\nC\u1ee5 th\u1ec3, ghi \u0111\u00fang lo\u1ea1i<\/td>\nGhi chung \u201ch\u00e0ng h\u00f3a\u201d, \u201cv\u1eadt t\u01b0\u201d<\/td>\n<\/tr>\n
S\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1<\/td>\nGhi s\u1ed1, c\u00f3 \u0111\u01a1n v\u1ecb t\u00ednh r\u00f5<\/td>\n <\/td>\n<\/tr>\n
Th\u00e0nh ti\u1ec1n<\/td>\nS\u1ed1 l\u01b0\u1ee3ng nh\u00e2n \u0111\u01a1n gi\u00e1<\/td>\nT\u00ednh tay, l\u1ec7ch v\u1edbi s\u1ed1 l\u01b0\u1ee3ng v\u00e0 \u0111\u01a1n gi\u00e1<\/td>\n<\/tr>\n
T\u1ed5ng c\u1ed9ng v\u00e0 b\u1eb1ng ch\u1eef<\/td>\nPh\u1ea3i kh\u1edbp nhau<\/td>\nPh\u1ea7n ch\u1eef l\u1ec7ch ph\u1ea7n s\u1ed1<\/td>\n<\/tr>\n
Ch\u1eef k\u00fd<\/td>\nNg\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/strong><\/td>\nThi\u1ebfu m\u1ed9t trong hai<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ed9t s\u1ed1 c\u0103n c\u01b0\u1edbc l\u00e0 c\u1ed9t quy\u1ebft \u0111\u1ecbnh.<\/strong> Kh\u00f4ng c\u00f3 s\u1ed1 c\u0103n c\u01b0\u1edbc th\u00ec kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n, v\u00e0 c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 c\u00e1ch n\u00e0o ki\u1ec3m tra. \u0110\u00e2y l\u00e0 l\u00fd do ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn b\u1ea3ng k\u00ea b\u1ecb coi l\u00e0 kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9.<\/p>\n

H\u1ed3 s\u01a1 c\u1ea7n l\u01b0u k\u00e8m b\u1ea3ng k\u00ea<\/h2>\n\n\n\n\n\n\n\n\n\n
Material<\/td>\nL\u00fd do<\/td>\n<\/tr>\n<\/thead>\n
B\u1ea3ng k\u00ea c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd<\/td>\nCh\u1ee9ng t\u1eeb ch\u00ednh<\/td>\n<\/tr>\n
B\u1ea3n sao gi\u1ea5y t\u1edd t\u00f9y th\u00e2n c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/strong><\/td>\nX\u00e1c minh th\u00f4ng tin tr\u00ean b\u1ea3ng k\u00ea<\/td>\n<\/tr>\n
Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/strong><\/td>\nCh\u1ee9ng minh kho\u1ea3n chi \u0111\u00e3 th\u1ef1c s\u1ef1 ph\u00e1t sinh<\/td>\n<\/tr>\n
H\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn, n\u1ebfu gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c mua nhi\u1ec1u l\u1ea7n<\/td>\nCh\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/td>\n<\/tr>\n
Ch\u1ee9ng t\u1eeb nh\u1eadp kho, n\u1ebfu l\u00e0 h\u00e0ng h\u00f3a<\/td>\nN\u1ed1i v\u1edbi d\u00f2ng h\u00e0ng t\u1ed3n kho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u00f2ng th\u1ee9 ba hay b\u1ecb b\u1ecf v\u00ec giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n th\u01b0\u1eddng tr\u1ea3 ti\u1ec1n m\u1eb7t.<\/strong> Nh\u01b0ng ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u1eabn c\u1ea7n, k\u1ec3 c\u1ea3 l\u00e0 phi\u1ebfu chi c\u00f3 k\u00fd nh\u1eadn.<\/p>\n

V\u1ec1 ng\u01b0\u1ee1ng b\u1eaft bu\u1ed9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t:<\/strong> ng\u01b0\u1ee1ng \u0111\u00e3 gi\u1ea3m xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng t\u1eeb 01\/7\/2025<\/strong> theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/strong>, tr\u01b0\u1edbc \u0111\u00f3 l\u00e0 20 tri\u1ec7u. (ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn ph\u1ea1m vi \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng n\u00e0y v\u1edbi giao d\u1ecbch mua t\u1eeb c\u00e1 nh\u00e2n l\u1eadp b\u1ea3ng k\u00ea)<\/em><\/p>\n

\"\"<\/p>\n

S\u00e1u l\u1ed7i khi\u1ebfn chi ph\u00ed b\u1ecb lo\u1ea1i<\/h2>\n\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
L\u1eadp b\u1ea3ng k\u00ea cho giao d\u1ecbch m\u00e0 b\u00ean b\u00e1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/td>\nLo\u1ea1i to\u00e0n b\u1ed9 kho\u1ea3n chi<\/td>\n<\/tr>\n
\u0110\u1ec3 tr\u1ed1ng s\u1ed1 c\u0103n c\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/strong><\/td>\nKh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9, d\u1ec5 b\u1ecb lo\u1ea1i<\/td>\n<\/tr>\n
V\u1eabn d\u00f9ng M\u1eabu 01\/TNDN sau 12\/03\/2026<\/strong><\/td>\nD\u00f9ng bi\u1ec3u m\u1eabu \u0111\u00e3 b\u1ecb thay th\u1ebf<\/td>\n<\/tr>\n
Kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/strong><\/td>\nKh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c kho\u1ea3n chi ph\u00e1t sinh<\/td>\n<\/tr>\n
Thi\u1ebfu ch\u1eef k\u00fd ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/strong><\/td>\nCh\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/td>\n<\/tr>\n
T\u00ean h\u00e0ng h\u00f3a ghi chung chung<\/strong><\/td>\nKh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t kho\u1ea3n chi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 nh\u1ea5t l\u00e0 l\u1ed7i t\u1ed1n ti\u1ec1n nh\u1ea5t<\/strong> v\u00ec n\u00f3 kh\u00f4ng ch\u1ec9 lo\u1ea1i chi ph\u00ed m\u00e0 c\u00f2n k\u00e9o theo truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ti\u1ec1n ch\u1eadm n\u1ed9p 0,03% m\u1ed9t ng\u00e0y, v\u00e0 kh\u1ea3 n\u0103ng b\u1ecb x\u1eed ph\u1ea1t khai sai.<\/p>\n

L\u1ed7i th\u1ee9 ba l\u00e0 l\u1ed7i m\u1edbi c\u1ee7a n\u0103m 2026<\/strong> v\u00e0 s\u1ebd r\u1ea5t ph\u1ed5 bi\u1ebfn, v\u00ec ph\u1ea7n l\u1edbn m\u1eabu \u0111ang l\u01b0u h\u00e0nh tr\u00ean internet v\u1eabn l\u00e0 M\u1eabu 01\/TNDN.<\/p>\n

H\u1eadu qu\u1ea3 khi b\u1ecb lo\u1ea1i chi ph\u00ed: v\u00ed d\u1ee5 c\u00f3 s\u1ed1<\/h2>\n

Doanh nghi\u1ec7p l\u1eadp b\u1ea3ng k\u00ea cho kho\u1ea3n mua 800.000.000 \u0111\u1ed3ng t\u1eeb m\u1ed9t h\u1ed9 kinh doanh c\u00f3 doanh thu 1,5 t\u1ef7 m\u1ed9t n\u0103m, thu\u1ed9c di\u1ec7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n\n\n\n\n\n
Kho\u1ea3n m\u1ee5c<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Chi ph\u00ed b\u1ecb lo\u1ea1i<\/td>\n800.000.000<\/td>\n<\/tr>\n
Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p truy thu, thu\u1ebf su\u1ea5t 20%<\/td>\n160.000.000<\/strong><\/td>\n<\/tr>\n
Ti\u1ec1n ch\u1eadm n\u1ed9p 0,03% m\u1ed9t ng\u00e0y, gi\u1ea3 \u0111\u1ecbnh ch\u1eadm 400 ng\u00e0y<\/td>\n19.200.000<\/strong><\/td>\n<\/tr>\n
T\u1ed5ng ph\u1ea3i n\u1ed9p th\u00eam<\/strong><\/td>\n179.200.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 800.000.000 nh\u00e2n 20% b\u1eb1ng 160.000.000. Ti\u1ec1n ch\u1eadm n\u1ed9p b\u1eb1ng 160.000.000 nh\u00e2n 0,03% nh\u00e2n 400 b\u1eb1ng 19.200.000. T\u1ed5ng b\u1eb1ng 179.200.000. Kh\u1edbp.<\/p>\n

Ngo\u00e0i hai kho\u1ea3n tr\u00ean c\u00f2n c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/strong> M\u1ee9c ph\u1ea1t ti\u00eau chu\u1ea9n l\u00e0 20% s\u1ed1 thu\u1ebf khai thi\u1ebfu, t\u1ee9c 32.000.000 \u0111\u1ed3ng trong v\u00ed d\u1ee5 tr\u00ean.<\/p>\n

Nh\u01b0ng c\u00f3 m\u1ed9t \u0111i\u1ec3m gi\u1ea3m nh\u1eb9 \u0111\u00e1ng bi\u1ebft:<\/strong> theo Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/strong>, kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung v\u00e0 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/strong>. Ti\u1ec1n ch\u1eadm n\u1ed9p v\u1eabn ph\u1ea3i n\u1ed9p v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n.<\/p>\n

Ngh\u0129a l\u00e0 t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 s\u1eeda tr\u01b0\u1edbc khi b\u1ecb ki\u1ec3m tra th\u00ec ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c 32.000.000 \u0111\u1ed3ng trong v\u00ed d\u1ee5 n\u00e0y.<\/strong> \u0110\u00e2y l\u00e0 l\u00fd do n\u00ean r\u00e0 so\u00e1t b\u1ea3ng k\u00ea c\u1ee7a c\u00e1c n\u0103m ch\u01b0a b\u1ecb ki\u1ec3m tra.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn m\u1ee9c ph\u1ea1t 20% v\u00e0 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n ph\u1ea1t theo N\u0110 310\/2025 tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh)<\/em><\/p>\n

Qu\u1ea3n l\u00fd b\u1ea3ng k\u00ea mua h\u00e0ng tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n