{"id":10217,"date":"2025-04-03T09:23:25","date_gmt":"2025-04-03T09:23:25","guid":{"rendered":"https:\/\/mva.vn\/?p=10217"},"modified":"2025-04-03T09:23:25","modified_gmt":"2025-04-03T09:23:25","slug":"hoa-don-tay-xoa-bi-phat-bao-nhieu-tien-thong-tin-moi-nhat-2025","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/hoa-don-tay-xoa-bi-phat-bao-nhieu-tien-thong-tin-moi-nhat-2025\/","title":{"rendered":"H\u00d3A \u0110\u01a0N T\u1ea8Y X\u00d3A B\u1eca PH\u1ea0T BAO NHI\u00caU TI\u1ec0N? TH\u00d4NG TIN M\u1edaI NH\u1ea4T 2025\u00a0"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/10217\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><p data-start=\"142\" data-end=\"464\">H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u1ea3n \u00e1nh giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00f3 \u00fd ngh\u0129a ph\u00e1p l\u00fd trong vi\u1ec7c k\u00ea khai thu\u1ebf. Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n do sai s\u00f3t ho\u1eb7c c\u1ed1 t\u00ecnh gian l\u1eadn \u0111\u00e3 th\u1ef1c hi\u1ec7n t\u1ea9y x\u00f3a, ch\u1ec9nh s\u1eeda n\u1ed9i dung h\u00f3a \u0111\u01a1n, d\u1eabn \u0111\u1ebfn vi ph\u1ea1m quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<p data-start=\"466\" data-end=\"636\">V\u1eady, t\u1ea9y x\u00f3a h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o?<br data-start=\"514\" data-end=\"517\" \/>\u2705 M\u1ee9c ph\u1ea1t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh?<br data-start=\"552\" data-end=\"555\" \/>\u2705 Tr\u01b0\u1eddng h\u1ee3p n\u00e0o b\u1ecb x\u1eed l\u00fd n\u1eb7ng?<br data-start=\"586\" data-end=\"589\" \/>\u2705 C\u00e1ch kh\u1eafc ph\u1ee5c sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7?<\/p>\n<p data-start=\"638\" data-end=\"792\">B\u00e0i vi\u1ebft n\u00e0y <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 v\u1ec1 m\u1ee9c ph\u1ea1t v\u00e0 c\u00e1ch x\u1eed l\u00fd khi g\u1eb7p v\u1ea5n \u0111\u1ec1 v\u1ec1 h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, tr\u00e1nh r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3 trong qu\u00e1 tr\u00ecnh kinh doanh.<\/p>\n<h2><span style=\"font-weight: 400;\">I. T\u1ed5ng quan v\u1ec1 h\u00f3a \u0111\u01a1n\u00a0<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">1.1. Kh\u00e1i ni\u1ec7m\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi b\u00e1n l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1.2. Vai tr\u00f2 c\u1ee7a h\u00f3a \u0111\u01a1n\u00a0<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 vai tr\u00f2 r\u1ea5t quan tr\u1ecdng, gi\u00fap \u0111\u00e1p \u1ee9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n c\u00f3 vai tr\u00f2 l\u00e0 ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 gi\u00e1 tr\u1ecb quan tr\u1ecdng trong vi\u1ec7c gi\u1ea3i quy\u1ebft c\u00e1c tranh ch\u1ea5p li\u00ean quan \u0111\u1ebfn vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1a v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, l\u00e0m ch\u1ee9ng c\u1ee9 cho c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, h\u00f3a \u0111\u01a1n s\u1ebd tr\u1edf th\u00e0nh m\u1ed9t ch\u1ee9ng t\u1eeb th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf th\u1ec3 hi\u1ec7n quan h\u1ec7 mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean to\u00e0n c\u1ea7u v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c c\u00e1c qu\u1ed1c gia c\u00f4ng nh\u1eadn tr\u00ean c\u01a1 s\u1edf hi\u1ec7p \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">1.3. H\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a c\u00f3 c\u00f2n gi\u00e1 tr\u1ecb kh\u00f4ng?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Kho\u1ea3n 3 \u0110i\u1ec1u 18 Lu\u1eadt K\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi vi\u1ebft ph\u1ea3i d\u00f9ng b\u00fat m\u1ef1c, s\u1ed1 v\u00e0 ch\u1eef vi\u1ebft ph\u1ea3i li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, ch\u1ed7 tr\u1ed1ng ph\u1ea3i d\u00f9ng g\u1ea1ch ch\u00e9o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb b\u1ecb t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi vi\u1ebft sai ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec ph\u1ea3i h\u1ee7y b\u1ecf b\u1eb1ng c\u00e1ch g\u1ea1ch ch\u00e9o v\u00e0o ch\u1ee9ng t\u1eeb vi\u1ebft sai.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_10220\" aria-describedby=\"caption-attachment-10220\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10220\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/hoa-don-bi-tay-xoa-bi-phat-bao-nhieu-tien.jpg\" alt=\"\" width=\"700\" height=\"457\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/hoa-don-bi-tay-xoa-bi-phat-bao-nhieu-tien.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/hoa-don-bi-tay-xoa-bi-phat-bao-nhieu-tien-613x400.jpg 613w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/hoa-don-bi-tay-xoa-bi-phat-bao-nhieu-tien-768x501.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10220\" class=\"wp-caption-text\"><em>T\u00ecm hi\u1ec3u h\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a s\u1ebd b\u1ecb ph\u1ea1t bao nhi\u00eau ti\u1ec1n?<\/em><\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, h\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a s\u1ebd kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n. N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft, t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a l\u00e0 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><em>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m &gt;&gt; <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/cac-cong-ty-thuong-tra-luong-vao-ngay-nao-trong-thang\/\">C\u00e1c c\u00f4ng ty tr\u1ea3 l\u01b0\u01a1ng v\u00e0o ng\u00e0y n\u00e0o?<\/a><\/span><\/strong>\u00a0<\/em><\/p>\n<h2><span style=\"font-weight: 400;\">II. Ho\u00e1 \u0111\u01a1n t\u1ea9y x\u00f3a b\u1ecb ph\u1ea1t bao nhi\u00eau ti\u1ec1n?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a l\u00e0 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2.1. M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 28, Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c x\u1eed ph\u1ea1t c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2.2. H\u1eadu qu\u1ea3 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf n\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ea9y x\u00f3a h\u00f3a \u0111\u01a1n v\u1edbi m\u1ee5c \u0111\u00edch gian l\u1eadn thu\u1ebf, c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015 (s\u1eeda \u0111\u1ed5i 2017).<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.3. C\u00e1ch x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ph\u00e1t hi\u1ec7n l\u1ed7i tr\u01b0\u1edbc khi k\u00ea khai thu\u1ebf: H\u1ee7y h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e3 k\u00ea khai thu\u1ebf: L\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o ngay cho c\u01a1 quan thu\u1ebf n\u1ebfu h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t, h\u1ecfng \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t n\u1eb7ng h\u01a1n.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">III. L\u1eddi k\u1ebft\u00a0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady MVA Vi\u1ec7t Nam \u0111\u00e3 chia s\u1ebb c\u1ee5 th\u1ec3 v\u1ec1 v\u1ea5n \u0111\u1ec1 \u201c H\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a b\u1ecb ph\u1ea1t bao nhi\u00eau \u201d. N\u1ebfu qu\u00fd b\u1ea1n \u0111\u1ecdc c\u00f3 nh\u1eefng th\u1eafc m\u1eafc ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 th\u00ec c\u00f3 th\u1ec3 li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn MVA Vi\u1ec7t Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3 d\u1ecbch v\u1ee5 n\u00e0y v\u1edbi m\u1ee9c chi ph\u00ed t\u1ed1t nh\u1ea5t. Xin c\u1ea3m \u01a1n!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00d4NG TY TNHH K\u1ebe TO\u00c1N V\u00c0 KI\u1ec2M TO\u00c1N MVA VI\u1ec6T NAM<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: LK3 \u2013 04, Khu \u0111\u00f4 th\u1ecb L\u1ed9c Ninh, TT. Ch\u00fac S\u01a1n, H. Ch\u01b0\u01a1ng M\u1ef9, TP. H\u00e0 N\u1ed9i<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 024.7109.7766 \u2013 Hotline: 0981.350.666<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Email: <\/span><span style=\"font-weight: 400;\">dungtq.mva@gmail.com<\/span>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u1ea3n \u00e1nh giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5..<\/p>\n","protected":false},"author":1,"featured_media":10219,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10217","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}H\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a b\u1ecb ph\u1ea1t m\u1ee9c phat bao nhi\u00eau? 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