{"id":10985,"date":"2025-05-13T03:28:41","date_gmt":"2025-05-13T03:28:41","guid":{"rendered":"https:\/\/mva.vn\/?p=10985"},"modified":"2025-05-13T03:28:41","modified_gmt":"2025-05-13T03:28:41","slug":"cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\/","title":{"rendered":"C\u00d4NG V\u0102N 1038 V\u1ec0 \u00c1P D\u1ee4NG H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec KH\u1edeI T\u1ea0O T\u1eea M\u00c1Y T\u00cdNH TI\u1ec0N"},"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\/10985\" 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><span style=\"font-weight: 400;\">Ng\u00e0y 20\/3\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/6\/2025, quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 kinh doanh. \u0110\u1ec3 tri\u1ec3n khai hi\u1ec7u qu\u1ea3 quy \u0111\u1ecbnh n\u00e0y, Chi c\u1ee5c Thu\u1ebf Khu v\u1ef1c II \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 1038\/CCTKV02-QLDN4 v\u00e0o ng\u00e0y 29\/4\/2025 nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 cho c\u00e1c doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n. Xem th\u00f4ng tin d\u01b0\u1edbi \u0111\u00e2y <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> c\u1eadp nh\u1eadt nh\u00e9.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">I. N\u1ed9i dung ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n 1038\/CCTKV02-QLDN4<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">1.1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n, c\u00e1c doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, si\u00eau th\u1ecb, c\u1eeda h\u00e0ng b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 h\u00e0ng, qu\u00e1n \u0103n, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1ch s\u1ea1n, nh\u00e0 ngh\u1ec9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_10987\" aria-describedby=\"caption-attachment-10987\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10987\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu.jpg\" alt=\"\" width=\"700\" height=\"457\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-613x400.jpg 613w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-768x501.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10987\" class=\"wp-caption-text\"><em>C\u00d4NG V\u0102N 1038 V\u1ec0 \u00c1P D\u1ee4NG H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec KH\u1edeI T\u1ea0O T\u1eea M\u00c1Y T\u00cdNH TI\u1ec0N<\/em><\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y 1\/6\/2025.<\/span><\/p>\n<p><em>T\u00ecm hi\u1ec3u th\u00eam &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/huong-dan-quy-dinh-nguyen-tac-cach-chuyen-lo-thue-tndn\/\"><strong>H\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh, nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/strong><\/a><\/span><\/em><\/p>\n<h3><span style=\"font-weight: 400;\">1.2. H\u01b0\u1edbng d\u1eabn tri\u1ec3n khai<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi c\u1ee5c Thu\u1ebf Khu v\u1ef1c II h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 m\u00e1y t\u00ednh ti\u1ec1n: Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p gi\u1ea3i ph\u00e1p \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1 kinh doanh: N\u1ebfu ng\u00e0nh ngh\u1ec1 th\u1ef1c t\u1ebf kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin ng\u00e0nh ngh\u1ec1 kinh doanh theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, doanh nghi\u1ec7p li\u00ean h\u1ec7 c\u00f4ng ch\u1ee9c h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp ho\u1eb7c qua s\u1ed1 \u0111i\u1ec7n tho\u1ea1i Ph\u00f2ng Qu\u1ea3n l\u00fd, H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p s\u1ed1 4: 028-37702288 (nh\u00e1nh 6804).<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">II. Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">2.1. N\u1ed9i dung h\u00f3a \u0111\u01a1n<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\/s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 truy xu\u1ea5t, k\u00ea khai th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 n\u1ed9i dung:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.2. G\u1eedi h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua b\u1eb1ng h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed, c\u1ee5 th\u1ec3 nh\u01b0:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">G\u1eedi qua tin nh\u1eafn<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi qua th\u01b0 \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c ho\u1eb7c cung c\u1ea5p \u0111\u01b0\u1eddng d\u1eabn ho\u1eb7c m\u00e3 QR \u0111\u1ec3 ng\u01b0\u1eddi mua tra c\u1ee9u, t\u1ea3i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua s\u1ebd th\u1ecfa thu\u1eadn ho\u1eb7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c g\u1eedi h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p, thu\u1eadn ti\u1ec7n nh\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2>III. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h2>\n<h3><span style=\"font-weight: 400;\">3.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p gi\u1ea3i ph\u00e1p \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3.2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1 kinh doanh<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu ng\u00e0nh ngh\u1ec1 th\u1ef1c t\u1ebf kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin ng\u00e0nh ngh\u1ec1 kinh doanh theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">IV. K\u1ebft lu\u1eadn<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1, gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. Doanh nghi\u1ec7p c\u1ea7n nghi\u00eam t\u00fac th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 1038\/CCTKV02-QLDN4 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 1038\/CCTKV02-QLDN4 c\u1ee7a Chi c\u1ee5c Thu\u1ebf Khu v\u1ef1c II<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<\/ul>","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.Ng\u00e0y 20\/3\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a..<\/p>\n","protected":false},"author":1,"featured_media":10986,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10985","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}C\u00d4NG V\u0102N 1038 V\u1ec0 \u00c1P D\u1ee4NG H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec KH\u1edeI T\u1ea0O T\u1eea M\u00c1Y T\u00cdNH TI\u1ec0N. \u0110\u1ec3 l\u00e0m r\u00f5 m\u1eddi m\u1ecdi ng\u01b0\u1eddi \u0111\u1ecdc b\u00e0i vi\u1ebft n\u00e0y nh\u00e9.{:}\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]C\u00d4NG V\u0102N 1038 V\u1ec0 \u00c1P D\u1ee4NG H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec KH\u1edeI T\u1ea0O T\u1eea M\u00c1Y T\u00cdNH TI\u1ec0N[:]\" \/>\n<meta property=\"og:description\" content=\"{:vi}C\u00d4NG V\u0102N 1038 V\u1ec0 \u00c1P D\u1ee4NG H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec KH\u1edeI T\u1ea0O T\u1eea M\u00c1Y T\u00cdNH TI\u1ec0N. \u0110\u1ec3 l\u00e0m r\u00f5 m\u1eddi m\u1ecdi ng\u01b0\u1eddi \u0111\u1ecdc b\u00e0i vi\u1ebft n\u00e0y nh\u00e9.{:}\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-13T03:28:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"464\" \/>\n\t<meta property=\"og:image:height\" content=\"258\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00d4NG V\u0102N 1038 V\u1ec0 \u00c1P D\u1ee4NG H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec KH\u1edeI T\u1ea0O T\u1eea M\u00c1Y T\u00cdNH TI\u1ec0N\",\"datePublished\":\"2025-05-13T03:28:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\\\/\"},\"wordCount\":1450,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-1.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cong-van-1038-ve-ap-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\\\/\",\"name\":\"[:vi]C\u00d4NG V\u0102N 1038 V\u1ec0 \u00c1P D\u1ee4NG H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec KH\u1edeI T\u1ea0O T\u1eea M\u00c1Y T\u00cdNH TI\u1ec0N[:] - 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