{"id":16723,"date":"2026-08-25T01:55:25","date_gmt":"2026-08-25T01:55:25","guid":{"rendered":"https:\/\/mva.vn\/?p=16723"},"modified":"2026-08-25T01:55:25","modified_gmt":"2026-08-25T01:55:25","slug":"cong-van-10369-nbi-qldn2-chinh-sach-thue-hoa-don","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cong-van-10369-nbi-qldn2-chinh-sach-thue-hoa-don\/","title":{"rendered":"C\u00f4ng v\u0103n 10369\/NBI-QLDN2 ng\u00e0y 10\/8\/2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n"},"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>

C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/strong> ng\u00e0y 10\/8\/2026 c\u1ee7a Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. C\u00f4ng v\u0103n \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 tr\u1ea3 l\u1eddi C\u00f4ng v\u0103n 042026\/CV-QMH ng\u00e0y 27\/7\/2026 c\u1ee7a doanh nghi\u1ec7p. N\u1ed9i dung t\u1eadp trung v\u00e0o t\u1ef7 gi\u00e1 khi xu\u1ea5t kh\u1ea9u, thu chi ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc c\u1ee7a nh\u00e0 th\u1ea7u v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd v\u1edbi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, c\u00f3 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ph\u00e1t sinh kho\u1ea3n thu h\u1ed9, chi h\u1ed9. \u0110\u1eb7c bi\u1ec7t, c\u00f4ng v\u0103n l\u00e0m r\u00f5 c\u00e1ch x\u1eed l\u00fd ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p thu l\u1ea1i t\u1eeb nh\u00e0 th\u1ea7u. C\u00f4ng v\u0103n c\u0169ng h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

I. C\u00f4ng v\u0103n 10369\/NBI-QLDN2 \u0111\u01b0\u1ee3c ban h\u00e0nh khi n\u00e0o?<\/h2>\n
\"C\u00f4ng
C\u00f4ng v\u0103n 10369\/NBI-QLDN2 ng\u00e0y 10\/8\/2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n<\/figcaption><\/figure>\n

1.1. Th\u00f4ng tin v\u1ec1 C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/h3>\n

Ng\u00e0y 10\/8\/2026<\/strong>, Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh ban h\u00e0nh C\u00f4ng v\u0103n 10369\/NBI-QLDN2 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh sau khi ti\u1ebfp nh\u1eadn c\u00e2u h\u1ecfi c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p \u0111\u00e3 g\u1eedi C\u00f4ng v\u0103n 042026\/CV-QMH ng\u00e0y 27\/7\/2026. N\u1ed9i dung \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. C\u01a1 quan thu\u1ebf \u0111\u00e3 tr\u1ea3 l\u1eddi theo t\u1eebng nh\u00f3m v\u01b0\u1edbng m\u1eafc. M\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p tr\u1ef1c ti\u1ebfp. M\u1ed9t n\u1ed9i dung v\u1ec1 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o C\u1ee5c Thu\u1ebf \u0111\u1ec3 xin h\u01b0\u1edbng d\u1eabn th\u00eam.<\/p>\n

1.2. C\u00f4ng v\u0103n t\u1eadp trung v\u00e0o nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0o?<\/h3>\n

C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/strong> t\u1eadp trung v\u00e0o ba n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd:<\/p>\n

    \n
  • T\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u v\u00e0 ghi nh\u1eadn doanh thu.<\/li>\n
  • Thu, chi ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc c\u1ee7a nh\u00e0 th\u1ea7u.<\/li>\n
  • Khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ul>\n

    C\u00e1c n\u1ed9i dung n\u00e0y \u0111\u1ec1u c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 t\u1eebng tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi k\u00ea khai.<\/p>\n

    \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c thu l\u1ea1i ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc t\u1eeb nh\u00e0 th\u1ea7u kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 thu h\u1ed9. C\u00e1ch x\u1eed l\u00fd ph\u1ee5 thu\u1ed9c v\u00e0o ch\u1ee7 th\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc.<\/p>\n

    II. T\u1ef7 gi\u00e1 xu\u1ea5t kh\u1ea9u v\u00e0 ghi nh\u1eadn doanh thu \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ebf n\u00e0o?<\/h2>\n

    2.1. N\u1ed9i dung v\u01b0\u1edbng m\u1eafc v\u1ec1 t\u1ef7 gi\u00e1<\/h3>\n

    M\u1ed9t n\u1ed9i dung doanh nghi\u1ec7p \u0111\u1eb7t c\u00e2u h\u1ecfi l\u00e0 t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u. Doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 khi ghi nh\u1eadn doanh thu. \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n n\u0103m 2026. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 li\u1ec7u doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. Tuy nhi\u00ean, C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/strong> ch\u01b0a \u0111\u01b0a ra c\u00e2u tr\u1ea3 l\u1eddi cu\u1ed1i c\u00f9ng cho v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n

    2.2. Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh xin \u00fd ki\u1ebfn C\u1ee5c Thu\u1ebf<\/h3>\n

    Theo n\u1ed9i dung c\u00f4ng v\u0103n, Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh \u0111\u00e3 b\u00e1o c\u00e1o v\u00e0 xin \u00fd ki\u1ebfn h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf. C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng s\u1ebd tr\u1ea3 l\u1eddi doanh nghi\u1ec7p sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/p>\n

    \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a doanh nghi\u1ec7p kh\u00f4ng n\u00ean xem c\u00f4ng v\u0103n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 k\u1ebft lu\u1eadn m\u1ed9t c\u00e1ch tuy\u1ec7t \u0111\u1ed1i v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t kh\u1ea9u.<\/p>\n

    K\u1ebf to\u00e1n c\u1ea7n ti\u1ebfp t\u1ee5c theo d\u00f5i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf. Trong th\u1eddi gian ch\u1edd h\u01b0\u1edbng d\u1eabn, doanh nghi\u1ec7p n\u00ean l\u01b0u h\u1ed3 s\u01a1 nghi\u1ec7p v\u1ee5 v\u00e0 c\u0103n c\u1ee9 \u0111ang \u00e1p d\u1ee5ng.<\/p>\n

    2.3. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/h3>\n

    \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, k\u1ebf to\u00e1n n\u00ean t\u00e1ch ri\u00eang c\u00e1c v\u1ea5n \u0111\u1ec1 sau:<\/p>\n

      \n
    • T\u1ef7 gi\u00e1 \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n
    • T\u1ef7 gi\u00e1 \u0111\u1ec3 ghi nh\u1eadn doanh thu.<\/li>\n
    • T\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/li>\n
    • T\u1ef7 gi\u00e1 ph\u1ee5c v\u1ee5 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n
    • Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/li>\n
    • Th\u1eddi \u0111i\u1ec3m thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/li>\n<\/ul>\n

      Kh\u00f4ng n\u00ean m\u1eb7c nhi\u00ean s\u1eed d\u1ee5ng m\u1ed9t t\u1ef7 gi\u00e1 cho m\u1ecdi m\u1ee5c \u0111\u00edch. M\u1ed7i nghi\u1ec7p v\u1ee5 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

      III. Thu ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc c\u1ee7a nh\u00e0 th\u1ea7u c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/h2>\n

      3.1. Khi n\u00e0o doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/h3>\n

      \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t c\u1ee7a C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/strong>. \u0110\u1ed1i v\u1edbi giao d\u1ecbch kh\u00f4ng ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, kho\u1ea3n thu h\u1ed9, chi h\u1ed9 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kho\u1ea3n thu h\u1ed9, chi h\u1ed9. Kho\u1ea3n thu c\u0169ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u00fang b\u1ea3n ch\u1ea5t thu h\u1ed9, chi h\u1ed9. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t thu h\u1ed9. Th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean c\u0169ng c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 tr\u00e1ch nhi\u1ec7m v\u00e0 c\u00e1ch thanh to\u00e1n.<\/p>\n

      3.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n, n\u01b0\u1edbc<\/h3>\n

      Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. N\u1ebfu doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f4ng ty \u0111i\u1ec7n l\u1ef1c ho\u1eb7c c\u00f4ng ty c\u1ea5p n\u01b0\u1edbc, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp mang t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u0169ng l\u00e0 b\u00ean c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p. Sau \u0111\u00f3, doanh nghi\u1ec7p thu l\u1ea1i t\u1eeb nh\u00e0 th\u1ea7u ph\u1ea7n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/strong>, kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p thu h\u1ed9, chi h\u1ed9<\/strong>. V\u00ec v\u1eady, khi thu ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc t\u1eeb nh\u00e0 th\u1ea7u, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra k\u1ef9 tr\u01b0\u1edbc khi x\u1eed l\u00fd.<\/p>\n

      3.3. V\u00ec sao kho\u1ea3n thu n\u00e0y kh\u00f4ng ph\u1ea3i thu h\u1ed9?<\/h3>\n

      B\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch l\u00e0 doanh nghi\u1ec7p \u0111\u1ee9ng t\u00ean h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p. Doanh nghi\u1ec7p l\u00e0 ch\u1ee7 th\u1ec3 nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n. Nh\u00e0 th\u1ea7u ch\u1ec9 ho\u00e0n tr\u1ea3 ph\u1ea7n chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc theo m\u1ee9c s\u1eed d\u1ee5ng. V\u00ec v\u1eady, kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p thu l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 kho\u1ea3n thu h\u1ed9 \u0111\u01a1n thu\u1ea7n. Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kho\u1ea3n ti\u1ec1n thu t\u1eeb nh\u00e0 th\u1ea7u. \u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n c\u1ea7n x\u1eed l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho giao d\u1ecbch.<\/p>\n

      IV. V\u00ed d\u1ee5 v\u1ec1 ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc c\u1ee7a nh\u00e0 th\u1ea7u<\/h2>\n

      4.1. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/h3>\n

      C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 th\u1ea7u B thi c\u00f4ng c\u00f4ng tr\u00ecnh. H\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n \u0111\u01b0\u1ee3c k\u00fd tr\u1ef1c ti\u1ebfp gi\u1eefa C\u00f4ng ty A v\u00e0 \u0111\u01a1n v\u1ecb \u0111i\u1ec7n l\u1ef1c.<\/p>\n

      H\u00f3a \u0111\u01a1n \u0111i\u1ec7n \u0111\u01b0\u1ee3c l\u1eadp cho C\u00f4ng ty A. C\u00f4ng ty A thanh to\u00e1n to\u00e0n b\u1ed9 ti\u1ec1n \u0111i\u1ec7n cho \u0111\u01a1n v\u1ecb cung c\u1ea5p.<\/p>\n

      Sau \u0111\u00f3, C\u00f4ng ty A x\u00e1c \u0111\u1ecbnh ph\u1ea7n \u0111i\u1ec7n nh\u00e0 th\u1ea7u B s\u1eed d\u1ee5ng. C\u00f4ng ty A thu l\u1ea1i kho\u1ea3n ti\u1ec1n n\u00e0y t\u1eeb nh\u00e0 th\u1ea7u B.<\/p>\n

      Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/strong>, kho\u1ea3n thu n\u00e0y kh\u00f4ng ph\u1ea3i thu h\u1ed9, chi h\u1ed9. C\u00f4ng ty A ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n \u0111i\u1ec7n t\u1eeb nh\u00e0 th\u1ea7u.<\/p>\n

      4.2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 l\u00e0 thu h\u1ed9, chi h\u1ed9<\/h3>\n

      Gi\u1ea3 s\u1eed c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn r\u00f5 v\u1ec1 vi\u1ec7c m\u1ed9t b\u00ean ch\u1ec9 th\u1ef1c hi\u1ec7n thanh to\u00e1n thay cho b\u00ean c\u00f2n l\u1ea1i. Kho\u1ea3n ti\u1ec1n ch\u1ec9 \u0111\u01b0\u1ee3c thu l\u1ea1i \u0111\u00fang s\u1ed1 ti\u1ec1n \u0111\u00e3 chi. \u0110\u1ed3ng th\u1eddi, giao d\u1ecbch kh\u00f4ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. N\u1ebfu \u0111\u00e1p \u1ee9ng b\u1ea3n ch\u1ea5t thu h\u1ed9, chi h\u1ed9, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kho\u1ea3n ti\u1ec1n n\u00e0y. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/strong>, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi \u201cthu h\u1ed9\u201d.<\/p>\n

      V. Quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo C\u00f4ng v\u0103n 10369<\/h2>\n

      5.1. Tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam n\u1ed9p thu\u1ebf thay<\/h3>\n

      C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/strong> c\u0169ng h\u01b0\u1edbng d\u1eabn v\u1ec1 khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Theo h\u01b0\u1edbng d\u1eabn, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay th\u00ec c\u00f4ng ty Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh. Vi\u1ec7c khai thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p v\u00e0 th\u1eddi \u0111i\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng. \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ki\u1ec3m tra b\u00ean n\u00e0o ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

      5.2. Khai thu\u1ebf theo t\u1eebng l\u1ea7n thanh to\u00e1n<\/h3>\n

      Theo kho\u1ea3n 2 \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu v\u00e0 thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu th\u00ec khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n. N\u1ebfu b\u00ean Vi\u1ec7t Nam thanh to\u00e1n cho nh\u00e0 th\u1ea7u nhi\u1ec1u l\u1ea7n trong th\u00e1ng, b\u00ean Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd khai thu\u1ebf theo th\u00e1ng. C\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n thay cho vi\u1ec7c khai theo t\u1eebng l\u1ea7n thanh to\u00e1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u00ean l\u01b0u \u00fd.<\/p>\n

      5.3. Khi n\u00e0o ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u?<\/h3>\n

      Khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra s\u1ed1 thu\u1ebf \u0111\u00e3 khai v\u00e0 n\u1ed9p. N\u1ebfu c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i s\u1ed1 thu\u1ebf \u0111\u00e3 khai v\u00e0 n\u1ed9p, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh.<\/p>\n

      Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo t\u1eebng l\u1ea7n thanh to\u00e1n v\u00e0 khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u00e1t sinh thay \u0111\u1ed5i s\u1ed1 thu\u1ebf<\/strong>, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

      VI. H\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n

      6.1. S\u1eed d\u1ee5ng M\u1eabu 01\/NTNN v\u00e0 02\/NTNN<\/h3>\n

      Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/strong>, b\u00ean Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u00ec n\u1ed9p h\u1ed3 s\u01a1 theo M\u1eabu 01\/NTNN v\u00e0 02\/NTNN. C\u00e1c m\u1eabu n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p>\n

      Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p. \u0110\u1ed3ng th\u1eddi, c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn kho\u1ea3n thanh to\u00e1n.<\/p>\n

      6.2. H\u1ed3 s\u01a1 c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u0111\u1ea7y \u0111\u1ee7<\/h3>\n

      K\u1ebf to\u00e1n n\u00ean l\u01b0u m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh cho t\u1eebng h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u.<\/p>\n

      C\u00e1c t\u00e0i li\u1ec7u quan tr\u1ecdng g\u1ed3m:<\/p>\n

        \n
      • H\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/li>\n
      • Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng.<\/li>\n
      • Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n
      • Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n
      • H\u1ed3 s\u01a1 khai thu\u1ebf nh\u00e0 th\u1ea7u.<\/li>\n
      • Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/li>\n
      • H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i quy\u1ebft to\u00e1n.<\/li>\n
      • C\u00e1c t\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n

        H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh thu\u1eadn l\u1ee3i khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

        VII. C\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/h2>\n

        7.1. C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf<\/h3>\n

        Theo h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu trong n\u1ed9i dung li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/strong>, thu\u1ebf TNDN c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/p>\n

        Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNDN \u00d7 T\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf.<\/strong><\/p>\n

        Doanh thu t\u00ednh thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 doanh thu nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c. Doanh thu n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc khi tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

        7.2. Chi ph\u00ed b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay c\u00f3 th\u1ec3 t\u00ednh v\u00e0o doanh thu<\/h3>\n

        M\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng l\u00e0 doanh thu t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 bao g\u1ed3m c\u1ea3 kho\u1ea3n chi ph\u00ed do b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc k\u1ef9 \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng. N\u1ebfu b\u00ean Vi\u1ec7t Nam ch\u1ecbu th\u00eam m\u1ed9t kho\u1ea3n chi ph\u00ed thay cho nh\u00e0 th\u1ea7u, kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu t\u00ednh thu\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u ch\u00ednh x\u00e1c.<\/p>\n

        VIII. C\u00f4ng v\u0103n 10369 li\u00ean quan th\u1ebf n\u00e0o \u0111\u1ebfn qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n?<\/h2>\n

        8.1. C\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd theo r\u1ee7i ro<\/h3>\n

        B\u00ean c\u1ea1nh n\u1ed9i dung tr\u1ea3 l\u1eddi doanh nghi\u1ec7p, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n n\u0103m 2026 \u0111ang t\u0103ng c\u01b0\u1eddng ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean r\u1ee7i ro. Theo \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, c\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro trong s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. V\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao, 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. C\u00e1c bi\u1ec7n ph\u00e1p g\u1ed3m 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.<\/p>\n

        8.2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf r\u1ee7i ro th\u1ea5p v\u1eabn \u0111\u01b0\u1ee3c theo d\u00f5i<\/h3>\n

        Kh\u00f4ng ph\u1ea3i ch\u1ec9 doanh nghi\u1ec7p r\u1ee7i ro cao m\u1edbi ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd. 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\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1eabu \u0111\u1ec3 r\u00e0 so\u00e1t. C\u01a1 quan thu\u1ebf c\u0169ng t\u0103ng c\u01b0\u1eddng ph\u00e2n t\u00edch d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n ng\u00e0y c\u00e0ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh \u0111\u00fang nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf. C\u00e1c kho\u1ea3n thu, chi c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh r\u00f5 r\u00e0ng.<\/p>\n

        IX. Khi n\u00e0o h\u00f3a \u0111\u01a1n b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng?<\/h2>\n

        9.1. Nh\u1eefng lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng<\/h3>\n

        Theo kho\u1ea3n 2 \u0110i\u1ec1u 69 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng v\u1edbi nhi\u1ec1u lo\u1ea1i h\u00f3a \u0111\u01a1n.<\/p>\n

        Bao g\u1ed3m:<\/p>\n

          \n
        • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
        • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
        • 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 d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n

          Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay khi ban h\u00e0nh.<\/p>\n

          9.2. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro<\/h3>\n

          Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra t\u00ecnh tr\u1ea1ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ch\u00fa \u00fd c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 khai thu\u1ebf. Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd v\u00e0 c\u01b0\u1ee1ng ch\u1ebf. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. H\u1ed3 s\u01a1 giao d\u1ecbch n\u00ean \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ed3ng b\u1ed9 v\u1edbi ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n

          X. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec t\u1eeb C\u00f4ng v\u0103n 10369?<\/h2>\n

          10.1. V\u1edbi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/h3>\n

          Doanh nghi\u1ec7p n\u00ean ti\u1ebfp t\u1ee5c theo d\u00f5i h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c v\u1ec1 t\u1ef7 gi\u00e1. C\u00f4ng v\u0103n 10369\/NBI-QLDN2<\/strong> ch\u01b0a \u0111\u01b0a ra k\u1ebft lu\u1eadn cu\u1ed1i c\u00f9ng cho v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n

          Trong l\u00fac ch\u1edd h\u01b0\u1edbng d\u1eabn, k\u1ebf to\u00e1n n\u00ean l\u1eadp b\u1ea3ng theo d\u00f5i ri\u00eang cho t\u1eebng giao d\u1ecbch xu\u1ea5t kh\u1ea9u. H\u1ed3 s\u01a1 c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 ng\u00e0y giao d\u1ecbch v\u00e0 t\u1ef7 gi\u00e1 \u0111\u00e3 s\u1eed d\u1ee5ng.<\/p>\n

          10.2. V\u1edbi doanh nghi\u1ec7p c\u00f3 nh\u00e0 th\u1ea7u<\/h3>\n

          Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 ai k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n, n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n thu t\u1eeb nh\u00e0 th\u1ea7u c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng.<\/p>\n

          N\u1ebfu doanh nghi\u1ec7p \u0111\u1ee9ng t\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0 thu l\u1ea1i ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc t\u1eeb nh\u00e0 th\u1ea7u, kho\u1ea3n thu n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 thu h\u1ed9, chi h\u1ed9. Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn.<\/p>\n

          10.3. V\u1edbi doanh nghi\u1ec7p c\u00f3 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/h3>\n

          K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ph\u01b0\u01a1ng th\u1ee9c khai thu\u1ebf. N\u1ebfu b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay, c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n

          \u0110\u1eb7c bi\u1ec7t, khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng, c\u1ea7n ki\u1ec3m tra c\u00f3 thay \u0111\u1ed5i s\u1ed1 thu\u1ebf \u0111\u00e3 khai hay kh\u00f4ng. N\u1ebfu kh\u00f4ng c\u00f3 thay \u0111\u1ed5i, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c n\u00eau.<\/p>\n

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

          C\u00f4ng v\u0103n 10369\/NBI-QLDN2 ng\u00e0y 10\/8\/2026 l\u00e0 v\u0103n b\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 v\u1ec1 xu\u1ea5t kh\u1ea9u, ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc c\u1ee7a nh\u00e0 th\u1ea7u v\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

          C\u00e1c \u0111i\u1ec3m quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb g\u1ed3m:<\/p>\n

            \n
          • T\u1ef7 gi\u00e1 xu\u1ea5t kh\u1ea9u: Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh \u0111\u00e3 xin \u00fd ki\u1ebfn C\u1ee5c Thu\u1ebf v\u00e0 s\u1ebd h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p sau.<\/li>\n
          • Ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc: N\u1ebfu doanh nghi\u1ec7p \u0111\u1ee9ng t\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0 thu l\u1ea1i ti\u1ec1n t\u1eeb nh\u00e0 th\u1ea7u, kho\u1ea3n thu kh\u00f4ng ph\u1ea3i thu h\u1ed9, chi h\u1ed9.<\/li>\n
          • Xu\u1ea5t h\u00f3a \u0111\u01a1n: Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc t\u1eeb nh\u00e0 th\u1ea7u trong tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean.<\/li>\n
          • Thu\u1ebf nh\u00e0 th\u1ea7u: B\u00ean Vi\u1ec7t Nam c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/li>\n
          • Khai thu\u1ebf: C\u00f3 th\u1ec3 khai theo t\u1eebng l\u1ea7n thanh to\u00e1n ho\u1eb7c \u0111\u0103ng k\u00fd khai theo th\u00e1ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/li>\n
          • Quy\u1ebft to\u00e1n: N\u1ebfu \u0111\u00e3 khai v\u00e0 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7, khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u00e1t sinh thay \u0111\u1ed5i s\u1ed1 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/li>\n
          • Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n: C\u01a1 quan thu\u1ebf \u0111ang \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n

            V\u1edbi k\u1ebf to\u00e1n, \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t l\u00e0 ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch. Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u00ean g\u1ecdi nh\u01b0 \u201cthu h\u1ed9\u201d, \u201cchi h\u1ed9\u201d \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng. H\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ed3ng b\u1ed9.<\/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.C\u00f4ng v\u0103n 10369\/NBI-QLDN2 ng\u00e0y 10\/8\/2026 c\u1ee7a Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u00f3a..<\/p>\n","protected":false},"author":1,"featured_media":16724,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[757,1],"tags":[],"class_list":["post-16723","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-van-ban-phap-luat","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"C\u00f4ng v\u0103n 10369\/NBI-QLDN2 ng\u00e0y 10\/8\/2026 h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t kh\u1ea9u, ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc c\u1ee7a nh\u00e0 th\u1ea7u v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.\" \/>\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-10369-nbi-qldn2-chinh-sach-thue-hoa-don\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]C\u00f4ng v\u0103n 10369\/NBI-QLDN2 ng\u00e0y 10\/8\/2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n[:]\" \/>\n<meta property=\"og:description\" content=\"C\u00f4ng v\u0103n 10369\/NBI-QLDN2 ng\u00e0y 10\/8\/2026 h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t kh\u1ea9u, ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc c\u1ee7a nh\u00e0 th\u1ea7u v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cong-van-10369-nbi-qldn2-chinh-sach-thue-hoa-don\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-25T01:55:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-35.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=\"17 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-10369-nbi-qldn2-chinh-sach-thue-hoa-don\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-10369-nbi-qldn2-chinh-sach-thue-hoa-don\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00f4ng v\u0103n 10369\\\/NBI-QLDN2 ng\u00e0y 10\\\/8\\\/2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n\",\"datePublished\":\"2026-08-25T01:55:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-10369-nbi-qldn2-chinh-sach-thue-hoa-don\\\/\"},\"wordCount\":4332,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-10369-nbi-qldn2-chinh-sach-thue-hoa-don\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-35.png\",\"articleSection\":[\"Legislation\",\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cong-van-10369-nbi-qldn2-chinh-sach-thue-hoa-don\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-10369-nbi-qldn2-chinh-sach-thue-hoa-don\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cong-van-10369-nbi-qldn2-chinh-sach-thue-hoa-don\\\/\",\"name\":\"[:vi]C\u00f4ng v\u0103n 10369\\\/NBI-QLDN2 ng\u00e0y 10\\\/8\\\/2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n[:] - 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