{"id":16664,"date":"2026-08-22T08:00:47","date_gmt":"2026-08-22T08:00:47","guid":{"rendered":"https:\/\/mva.vn\/?p=16664"},"modified":"2026-08-22T08:00:47","modified_gmt":"2026-08-22T08:00:47","slug":"quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\/7\/2026"},"content":{"rendered":"

Sorry, this entry is only available in 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>

Qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\/7\/2026 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 94\/2026\/TT-BTC. C\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 d\u1eef li\u1ec7u v\u00e0 c\u00e1c ti\u00eau ch\u00ed r\u1ee7i ro \u0111\u1ec3 ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. T\u00f9y m\u1ee9c \u0111\u1ed9 r\u1ee7i ro, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p r\u00e0 so\u00e1t, ki\u1ec3m tra ho\u1eb7c ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft doanh nghi\u1ec7p c\u1ea7n bi\u1ebft.<\/em><\/p>\n

I. Qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\/7\/2026<\/h2>\n
\"H\u01b0\u1edbng
H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\/7\/2026<\/figcaption><\/figure>\n

1.1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro<\/h3>\n

T\u1eeb ng\u00e0y 01\/7\/2026<\/strong>, qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/strong> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 01\/7\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng ng\u00e0y. V\u0103n b\u1ea3n n\u00e0y quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf. Th\u00f4ng t\u01b0 94 c\u0169ng thay th\u1ebf Th\u00f4ng t\u01b0 31\/2021\/TT-BTC v\u1ec1 \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

C\u01a1 s\u1edf c\u1ee7a quy \u0111\u1ecbnh m\u1edbi l\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>\n

1.2. V\u00ec sao ph\u1ea3i \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro?<\/h3>\n

Qu\u1ea3n l\u00fd r\u1ee7i ro gi\u00fap c\u01a1 quan thu\u1ebf t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 nguy c\u01a1 vi ph\u1ea1m cao. C\u00e1ch qu\u1ea3n l\u00fd n\u00e0y d\u1ef1a nhi\u1ec1u h\u01a1n v\u00e0o d\u1eef li\u1ec7u v\u00e0 ph\u00e2n t\u00edch t\u1ef1 \u0111\u1ed9ng.<\/p>\n

Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng. Trong \u0111\u00f3 c\u00f3 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/strong>. C\u01a1 quan thu\u1ebf thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin v\u00e0 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro \u0111\u1ec3 l\u1ef1a ch\u1ecdn bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n

Th\u00f4ng t\u01b0 94\/2026\/TT-BTC c\u0169ng \u0111\u1ecbnh h\u01b0\u1edbng s\u1eed d\u1ee5ng d\u1eef li\u1ec7u tr\u00ean Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf. K\u1ebft qu\u1ea3 ph\u00e2n t\u00edch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 c\u1ea3nh b\u00e1o r\u1ee7i ro, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n

II. C\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n

2.1. C\u0103n c\u1ee9 ph\u00e2n lo\u1ea1i r\u1ee7i ro<\/h3>\n

Theo \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch r\u1ee7i ro theo t\u1eebng b\u1ed9 ch\u1ec9 s\u1ed1, ti\u00eau ch\u00ed<\/strong>.<\/p>\n

T\u1eeb k\u1ebft qu\u1ea3 n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro trong qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n

C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t bi\u1ec7n ph\u00e1p cho t\u1ea5t c\u1ea3 doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ee9c r\u1ee7i ro kh\u00e1c nhau s\u1ebd \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo c\u00e1ch kh\u00e1c nhau.<\/p>\n

2.2. R\u1ee7i ro cao \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>\n

\u0110\u00e2y l\u00e0 nh\u00f3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/p>\n

Theo kho\u1ea3n 1 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 r\u1ee7i ro cao<\/strong>, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n

C\u00e1c bi\u1ec7n ph\u00e1p c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n

    \n
  • Kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
  • Ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
  • \u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n kh\u00e1c theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

    Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u00f3 m\u1ee9c r\u1ee7i ro cao c\u00f3 th\u1ec3 ch\u1ecbu bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ed1i v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

    2.3. R\u1ee7i ro trung b\u00ecnh v\u00e0 th\u1ea5p \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>\n

    Kh\u00f4ng ph\u1ea3i c\u1ee9 b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n ph\u00e2n t\u00edch r\u1ee7i ro l\u00e0 doanh nghi\u1ec7p s\u1ebd b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/p>\n

    \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro trung b\u00ecnh v\u00e0 r\u1ee7i ro th\u1ea5p<\/strong>, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd \u1edf m\u1ee9c ph\u00f9 h\u1ee3p h\u01a1n.<\/p>\n

    C\u1ee5 th\u1ec3:<\/p>\n

      \n
    • L\u1ef1a ch\u1ecdn m\u1eabu \u0111\u1ec3 r\u00e0 so\u00e1t, ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/li>\n
    • T\u0103ng c\u01b0\u1eddng theo d\u00f5i d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n
    • Ph\u00e2n t\u00edch d\u1eef li\u1ec7u \u0111\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ng\u1eeba r\u1ee7i ro.<\/li>\n
    • H\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

      C\u1ee5c Thu\u1ebf s\u1ebd h\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 t\u1eebng th\u1eddi k\u1ef3.<\/p>\n

      III. Nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd t\u1eeb 1\/7\/2026<\/h2>\n

      3.1. Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n d\u1ef1a nhi\u1ec1u h\u01a1n v\u00e0o d\u1eef li\u1ec7u<\/h3>\n

      M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n nay chuy\u1ec3n m\u1ea1nh sang ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u.<\/p>\n

      Th\u00f4ng tin ph\u1ee5c v\u1ee5 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro \u0111\u01b0\u1ee3c thu th\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n. D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro.<\/p>\n

      K\u1ebft qu\u1ea3 ph\u00e2n t\u00edch c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 c\u1ea3nh b\u00e1o s\u1edbm. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t v\u00e0 kh\u1eafc ph\u1ee5c sai s\u00f3t.<\/p>\n

      3.2. R\u1ee7i ro h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n

      Tr\u01b0\u1edbc \u0111\u00e2y, doanh nghi\u1ec7p th\u01b0\u1eddng quan t\u00e2m \u0111\u1ebfn vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u00fang n\u1ed9i dung v\u00e0 x\u1eed l\u00fd sai s\u00f3t.<\/p>\n

      T\u1eeb 01\/7\/2026, doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m th\u00eam \u0111\u1ebfn m\u1ee9c \u0111\u1ed9 r\u1ee7i ro trong s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong>.<\/p>\n

      N\u1ebfu thu\u1ed9c nh\u00f3m r\u1ee7i ro cao, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd nghi\u00eam h\u01a1n. Trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd ho\u1eb7c ph\u1ea3i ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

      3.3. T\u0103ng c\u01b0\u1eddng h\u1ed7 tr\u1ee3 v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro th\u1ea5p<\/h3>\n

      Qu\u1ea3n l\u00fd r\u1ee7i ro kh\u00f4ng ch\u1ec9 nh\u1eb1m ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m.<\/p>\n

      \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro trung b\u00ecnh ho\u1eb7c th\u1ea5p, c\u01a1 quan thu\u1ebf c\u00f2n th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 v\u00e0 h\u01b0\u1edbng d\u1eabn. M\u1ee5c ti\u00eau l\u00e0 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 n\u00e2ng cao m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7.<\/p>\n

      \u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng chuy\u1ec3n t\u1eeb qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh sang qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7.<\/p>\n

      IV. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n?<\/h2>\n

      4.1. Ki\u1ec3m tra th\u00f4ng tin tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n<\/h3>\n

      Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra th\u00f4ng tin kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

      C\u00e1c n\u1ed9i dung c\u1ea7n ki\u1ec3m tra g\u1ed3m t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 v\u00e0 th\u00f4ng tin h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Vi\u1ec7c ki\u1ec3m tra tr\u01b0\u1edbc gi\u00fap h\u1ea1n ch\u1ebf h\u00f3a \u0111\u01a1n sai th\u00f4ng tin.<\/p>\n

      T\u1eeb 01\/7\/2026, quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh l\u1eadp v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n.<\/p>\n

      4.2. Ki\u1ec3m so\u00e1t doanh thu v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n<\/h3>\n

      Doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m d\u1eef li\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p v\u1edbi giao d\u1ecbch th\u1ef1c t\u1ebf.<\/p>\n

      \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ki\u1ec3m tra s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa:<\/p>\n

        \n
      • H\u1ee3p \u0111\u1ed3ng.<\/li>\n
      • \u0110\u01a1n h\u00e0ng.<\/li>\n
      • Phi\u1ebfu xu\u1ea5t kho.<\/li>\n
      • Bi\u00ean b\u1ea3n giao nh\u1eadn.<\/li>\n
      • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
      • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
      • S\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n

        N\u1ebfu c\u00e1c d\u1eef li\u1ec7u c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t.<\/p>\n

        4.3. Kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro<\/h3>\n

        Doanh nghi\u1ec7p c\u0169ng c\u1ea7n ki\u1ec3m tra \u0111\u1ed1i t\u00e1c tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n giao d\u1ecbch.<\/p>\n

        Vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro c\u00f3 th\u1ec3 khi\u1ebfn giao d\u1ecbch b\u1ecb c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t.<\/p>\n

        V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch th\u1ef1c t\u1ebf. H\u1ed3 s\u01a1 c\u00e0ng \u0111\u1ea7y \u0111\u1ee7 th\u00ec c\u00e0ng thu\u1eadn l\u1ee3i khi gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/p>\n

        V. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef th\u1ebf n\u00e0o?<\/h2>\n

        5.1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u<\/h3>\n

        Theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u<\/strong>.<\/p>\n

        Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7.<\/p>\n

        Tuy nhi\u00ean, d\u1eef li\u1ec7u ph\u1ea3i \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 to\u00e0n v\u1eb9n. H\u00f3a \u0111\u01a1n c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 theo th\u1eddi h\u1ea1n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n

        5.2. Doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng tra c\u1ee9u<\/h3>\n

        H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i s\u1eb5n s\u00e0ng \u0111\u1ec3 in ra gi\u1ea5y ho\u1eb7c tra c\u1ee9u khi c\u00f3 y\u00eau c\u1ea7u.<\/p>\n

        Do \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 l\u01b0u b\u1ea3n PDF c\u1ee7a h\u00f3a \u0111\u01a1n. K\u1ebf to\u00e1n c\u1ea7n b\u1ea3o \u0111\u1ea3m d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 th\u1ec3 truy xu\u1ea5t khi c\u1ea7n.<\/p>\n

        VI. Qu\u1ea3n l\u00fd r\u1ee7i ro h\u00f3a \u0111\u01a1n c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n

        6.1. Doanh nghi\u1ec7p m\u1edbi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ea7n l\u01b0u \u00fd<\/h3>\n

        Qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay c\u1ea3 trong qu\u00e1 tr\u00ecnh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

        Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao trong \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung m\u1edbi \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026.<\/p>\n

        Do \u0111\u00f3, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin \u0111\u0103ng k\u00fd v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan.<\/p>\n

        6.2. R\u1ee7i ro cao c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd<\/h3>\n

        N\u1ebfu k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch cho th\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u1ee9c r\u1ee7i ro cao, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

        Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1eb7t trong m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa Th\u00f4ng t\u01b0 91 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 Th\u00f4ng t\u01b0 94 v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n

        V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd.<\/p>\n

        VII. V\u00ed d\u1ee5 v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro trong s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/h2>\n

        7.1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro th\u1ea5p<\/h3>\n

        C\u00f4ng ty A ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh. Doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

        Qua ph\u00e2n t\u00edch, doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m r\u1ee7i ro th\u1ea5p.<\/p>\n

        Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng theo d\u00f5i, ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 l\u1ef1a ch\u1ecdn m\u1eabu \u0111\u1ec3 r\u00e0 so\u00e1t khi c\u1ea7n. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/p>\n

        7.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao<\/h3>\n

        C\u00f4ng ty B c\u00f3 c\u00e1c d\u1ea5u hi\u1ec7u khi\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao trong s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/p>\n

        Sau khi ph\u00e2n t\u00edch d\u1eef li\u1ec7u, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m r\u1ee7i ro cao.<\/p>\n

        Khi \u0111\u00f3, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p. Trong \u0111\u00f3 c\u00f3 vi\u1ec7c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/p>\n

        VIII. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec t\u1eeb 1\/7\/2026?<\/h2>\n

        8.1. Kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/h3>\n

        Qu\u1ea3n l\u00fd r\u1ee7i ro hi\u1ec7n nay kh\u00f4ng ch\u1ec9 t\u1eadp trung v\u00e0o m\u1ed9t h\u00f3a \u0111\u01a1n ri\u00eang l\u1ebb.<\/p>\n

        D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch c\u00f9ng nhi\u1ec1u th\u00f4ng tin kh\u00e1c. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i.<\/p>\n

        K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra c\u1ea3 giao d\u1ecbch, ch\u1ee9ng t\u1eeb, thanh to\u00e1n v\u00e0 d\u1eef li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n

        8.2. Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t sai s\u00f3t<\/h3>\n

        Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n. N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, c\u1ea7n x\u1eed l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

        Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 tr\u00e1nh \u0111\u1ec3 sai s\u00f3t k\u00e9o d\u00e0i.<\/p>\n

        \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p n\u00ean ch\u00fa \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn, doanh thu bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng ho\u1eb7c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/p>\n

        8.3. C\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/h3>\n

        T\u1eeb 01\/7\/2026, h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i. Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC l\u00e0 c\u00e1c v\u0103n b\u1ea3n quan tr\u1ecdng. Trong khi \u0111\u00f3, Th\u00f4ng t\u01b0 94\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n

        K\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt \u0111\u1ed3ng th\u1eddi c\u00e1c quy \u0111\u1ecbnh n\u00e0y. Kh\u00f4ng n\u00ean ch\u1ec9 \u00e1p d\u1ee5ng ri\u00eang quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n m\u00e0 b\u1ecf qua y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro.<\/p>\n

        IX. K\u1ebft lu\u1eadn<\/h2>\n

        Qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\/7\/2026<\/strong> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

        Theo \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao<\/strong> c\u00f3 th\u1ec3 b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p nh\u01b0 kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. V\u1edbi nh\u00f3m r\u1ee7i ro trung b\u00ecnh v\u00e0 th\u1ea5p, c\u01a1 quan thu\u1ebf ch\u1ee7 y\u1ebfu th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t, theo d\u00f5i, ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7.<\/p>\n

        Doanh nghi\u1ec7p v\u00ec v\u1eady c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n. Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 b\u1ea3o \u0111\u1ea3m giao d\u1ecbch c\u00f3 th\u1eadt s\u1ebd gi\u00fap gi\u1ea3m r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ph\u00e2n t\u00edch d\u1eef li\u1ec7u.<\/p>","protected":false},"excerpt":{"rendered":"

        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.Qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\/7\/2026 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Th\u00f4ng..<\/p>\n","protected":false},"author":1,"featured_media":16665,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16664","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\/7\/2026 theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC v\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.\" \/>\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\/quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\/7\/2026[:]\" \/>\n<meta property=\"og:description\" content=\"H\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\/7\/2026 theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC v\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-22T08:00:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-1-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"13 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\\\/7\\\/2026\",\"datePublished\":\"2026-08-22T08:00:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026\\\/\"},\"wordCount\":3335,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-1-1.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/quan-ly-rui-ro-trong-quan-ly-hoa-don-chung-tu-tu-1-7-2026\\\/\",\"name\":\"[:vi]H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1eeb 1\\\/7\\\/2026[:] - 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