{"id":7807,"date":"2026-05-15T12:00:57","date_gmt":"2026-05-15T05:00:57","guid":{"rendered":"https:\/\/vinatpt.com\/?p=7807"},"modified":"2026-05-15T13:45:46","modified_gmt":"2026-05-15T06:45:46","slug":"thoi-diem-xuat-hoa-don-hang-hoa-dich-vu-theo-nghi-dinh-70","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/thoi-diem-xuat-hoa-don-hang-hoa-dich-vu-theo-nghi-dinh-70\/","title":{"rendered":"Ph\u00e2n bi\u1ec7t th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n cho h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5| Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7811\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-khac-nhau-the-nao.webp\" alt=\"th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 kh\u00e1c nhau th\u1ebf n\u00e0o\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-khac-nhau-the-nao.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-khac-nhau-the-nao-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-khac-nhau-the-nao-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/thoi-diem-xuat-hoa-don-hang-hoa-va-dich-vu-khac-nhau-the-nao-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t l\u1ed7i k\u1ef9 thu\u1eadt nh\u1ecf m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh r\u1ee7i ro ph\u00e1p l\u00fd h\u00e0ng \u0111\u1ea7u. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p FDI, vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-577816.aspx?anchor=dieu_1\" target=\"_blank\" rel=\"noopener\"><strong>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong><\/a> (b\u1ed5 sung cho Ngh\u1ecb \u0111\u1ecbnh 123) l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7.<\/p>\n<h2><strong>1. T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/strong><\/h2>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p:<\/p>\n<ul>\n<li>Tr\u00e1nh ph\u1ea1t h\u00e0nh ch\u00ednh: C\u00e1c h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 ch\u1ecbu m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb v\u00e0i tri\u1ec7u \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng cho m\u1ed7i sai s\u00f3t.<\/li>\n<li>B\u1ea3o v\u1ec7 quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT: N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o sai th\u1eddi \u0111i\u1ec3m, doanh nghi\u1ec7p mua h\u00e0ng c\u00f3 nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 lo\u1ea1i chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN.<\/li>\n<li>Ch\u1ec9 s\u1ed1 t\u00edn nhi\u1ec7m (Tax Health): S\u1ef1 ch\u00ednh x\u00e1c v\u1ec1 h\u00f3a \u0111\u01a1n l\u00e0 minh ch\u1ee9ng cho n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb, gi\u00fap doanh nghi\u1ec7p v\u01b0\u1ee3t qua c\u00e1c k\u1ef3 thanh tra thu\u1ebf m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i.<\/li>\n<\/ul>\n<h2><strong>2. Quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/strong><\/h2>\n<p>Theo quy \u0111\u1ecbnh c\u1ed1t l\u00f5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc:<\/p>\n<blockquote><p><em>&#8220;Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a ho\u1eb7c th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.&#8221;<\/em><\/p><\/blockquote>\n<p><strong>L\u01b0u \u00fd quan tr\u1ecdng:<\/strong> C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa &#8220;Ng\u00e0y l\u1eadp&#8221; (Invoice Date) v\u00e0 &#8220;Ng\u00e0y k\u00fd s\u1ed1&#8221; (Digital Signature Date). \u0110\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7, hai ng\u00e0y n\u00e0y n\u00ean tr\u00f9ng nhau ho\u1eb7c ng\u00e0y k\u00fd s\u1ed1 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 xa so v\u1edbi ng\u00e0y l\u1eadp \u0111\u1ec3 tr\u00e1nh b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n r\u1ee7i ro cao khi thanh tra.<\/p>\n<h2><strong>3. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a<\/strong><\/h2>\n<p>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ea5t r\u00f5 r\u00e0ng qua c\u00e1c d\u1ea5u m\u1ed1c sau:<\/p>\n<h3><strong>3.1 Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/strong><\/h3>\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua.<\/p>\n<p>V\u00ed d\u1ee5: Doanh nghi\u1ec7p A giao h\u00e0ng cho doanh nghi\u1ec7p B v\u00e0o ng\u00e0y 15\/05\/2026. D\u00f9 doanh nghi\u1ec7p B thanh to\u00e1n v\u00e0o th\u00e1ng sau, th\u00ec h\u00f3a \u0111\u01a1n v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp ngay v\u00e0o ng\u00e0y 15\/05\/2026.<\/p>\n<h3><strong>3.2 C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t (Tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, xu\u1ea5t kh\u1ea9u)<\/strong><\/h3>\n<p><strong>Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/strong><\/p>\n<p>Nhi\u1ec1u k\u1ebf to\u00e1n th\u01b0\u1eddng nh\u1ea7m l\u1eabn r\u1eb1ng ph\u1ea3i thu \u0111\u1ee7 ti\u1ec1n m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n. Tuy nhi\u00ean, quy t\u1eafc c\u1ed1t l\u00f5i v\u1eabn l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a. D\u00f9 kh\u00e1ch h\u00e0ng thanh to\u00e1n trong nhi\u1ec1u k\u1ef3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp ngay khi giao h\u00e0ng \u0111\u1ec3 ghi nh\u1eadn doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf k\u1ecbp th\u1eddi.<\/p>\n<p><strong>Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u):<\/strong><\/p>\n<p>\u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1eadp nh\u1eadt mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n nh\u01b0ng c\u0169ng \u0111\u00f2i h\u1ecfi s\u1ef1 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul>\n<li>Quy\u1ec1n t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi b\u00e1n: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng ch\u1ecdn th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p v\u1edbi quy tr\u00ecnh v\u1eadn h\u00e0nh n\u1ed9i b\u1ed9.<\/li>\n<li>H\u1ea1n cu\u1ed1i b\u1eaft bu\u1ed9c : Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/li>\n<\/ul>\n<p>Doanh nghi\u1ec7p l\u01b0u \u00fd &#8220;Ng\u00e0y th\u00f4ng quan&#8221; ch\u00ednh l\u00e0 m\u1ed1c th\u1eddi gian quan tr\u1ecdng. Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n thi\u1ebft l\u1eadp k\u00eanh th\u00f4ng tin th\u00f4ng su\u1ed1t gi\u1eefa b\u1ed9 ph\u1eadn Logistics (theo d\u00f5i t\u1edd khai h\u1ea3i quan) v\u00e0 b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp ngay khi c\u00f3 k\u1ebft qu\u1ea3 th\u00f4ng quan, tr\u00e1nh r\u1ee7i ro l\u1eadp tr\u1ec5 g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c ho\u00e0n thu\u1ebf GTGT ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu-ke-toan-ghi-so\/\" target=\"_blank\" class=\"button alert is-shade is-medium box-shadow-2 lowercase\" rel=\"noopener\" style=\"border-radius:99px;\">\n\t\t<span>THAM KH\u1ea2O D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N TR\u1eccN G\u00d3I<\/span>\n\t<\/a>\n\n<h2><strong>4. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5<\/strong><\/h2>\n<p>Kh\u00e1c v\u1edbi h\u00e0ng h\u00f3a c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t c\u1ee5 th\u1ec3, d\u1ecbch v\u1ee5 mang t\u00ednh v\u00f4 h\u00ecnh n\u00ean vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u1eddng g\u00e2y ra nhi\u1ec1u tranh c\u00e3i trong c\u00e1c k\u1ef3 thanh tra thu\u1ebf. Theo khung ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, doanh nghi\u1ec7p FDI c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc sau:<\/p>\n<p><strong>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/strong><\/p>\n<h3><strong>Khi n\u00e0o d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c coi l\u00e0 &#8220;ho\u00e0n th\u00e0nh&#8221;?<\/strong><\/h3>\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5. Trong h\u1ea7u h\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u00e0y ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft. Th\u00f4ng th\u01b0\u1eddng \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u1eb7c bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5.<\/p>\n<h3><strong>Ti\u1ec1n t\u1ea1m \u1ee9ng\/ \u0111\u1eb7t c\u1ecdc d\u1ecbch v\u1ee5 th\u00ec xu\u1ea5t h\u00f3a \u0111\u01a1n khi n\u00e0o?<\/strong><\/h3>\n<p>T\u1eeb 01\/06\/2025, t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/p>\n<blockquote><p><em>\u201cTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).\u201d<\/em><\/p><\/blockquote>\n<p>Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua thanh to\u00e1n tr\u01b0\u1edbc ph\u00ed d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7810\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/luu-y-thoi-diem-xuat-hoa-don-theo-nghi-dinh-70.webp\" alt=\"l\u01b0u \u00fd th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n theo ngh\u1ecb \u0111\u1ecbnh 70\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/luu-y-thoi-diem-xuat-hoa-don-theo-nghi-dinh-70.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/luu-y-thoi-diem-xuat-hoa-don-theo-nghi-dinh-70-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/luu-y-thoi-diem-xuat-hoa-don-theo-nghi-dinh-70-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/luu-y-thoi-diem-xuat-hoa-don-theo-nghi-dinh-70-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><strong>5. R\u1ee7i ro v\u00e0 m\u1ee9c ph\u1ea1t khi xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m n\u0103m 2026<\/strong><\/h2>\n<p>C\u01a1 quan thu\u1ebf hi\u1ec7n nay s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1eddi gian th\u1ef1c.<\/p>\n<ul>\n<li>Ph\u1ea1t h\u00e0nh ch\u00ednh: M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean t\u1edbi 20.000.000 VN\u0110 t\u00f9y theo s\u1ed1 ng\u00e0y ch\u1eadm tr\u1ec5.<\/li>\n<li>H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7: B\u00ean mua s\u1ebd b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf GTGT, g\u00e2y \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn uy t\u00edn c\u1ee7a doanh nghi\u1ec7p b\u1ea1n v\u1edbi \u0111\u1ed1i t\u00e1c.<\/li>\n<\/ul>\n<p><strong>&gt;&gt;&gt; Tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/strong> <a href=\"https:\/\/vinatpt.com\/vi\/hoa-don-xuat-sai-ngay-co-dieu-chinh-duoc-khong-huong-dan-2026\/\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n xu\u1ea5t sai ng\u00e0y\u00a0<\/a><\/p>\n<h2><strong>6. L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia \u0111\u1ec3 t\u1ed1i \u01b0u quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/h2>\n<p>V\u1edbi h\u01a1n 20 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n cho c\u00e1c doanh nghi\u1ec7p FDI, Vina TPT \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p gi\u00fap b\u1ea1n ki\u1ec3m so\u00e1t r\u1ee7i ro h\u00f3a \u0111\u01a1n:<\/p>\n<ul>\n<li><strong>X\u00e2y d\u1ef1ng quy tr\u00ecnh n\u1ed9i b\u1ed9<\/strong>: K\u1ebft n\u1ed1i ch\u1eb7t ch\u1ebd gi\u1eefa b\u1ed9 ph\u1eadn Kho, Kinh doanh v\u00e0 K\u1ebf to\u00e1n, Logistic \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin giao h\u00e0ng\/nghi\u1ec7m thu \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ngay l\u1eadp t\u1ee9c.<\/li>\n<li><strong>Ki\u1ec3m tra t\u00ednh \u0111\u1ed3ng nh\u1ea5t:<\/strong> Lu\u00f4n \u0111\u1ea3m b\u1ea3o ng\u00e0y tr\u00ean bi\u00ean b\u1ea3n nghi\u1ec7m thu tr\u00f9ng v\u1edbi ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li><strong>S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p:<\/strong> Vi\u1ec7c thu\u00ea ngo\u00e0i D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng \u0111\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u lu\u1eadt thu\u1ebf, lu\u00f4n c\u1eadp nh\u1eadt c\u00e1c ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP \u0111\u1ec3 tr\u00e1nh m\u1ecdi sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/li>\n<\/ul>\n<h2><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h2>\n<p><strong>1. C\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y nghi\u1ec7m thu kh\u00f4ng?<\/strong><\/p>\n<p>Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n khi ho\u00e0n th\u00e0nh ho\u1eb7c thu ti\u1ec1n tr\u01b0\u1edbc (t\u00f9y lo\u1ea1i d\u1ecbch v\u1ee5). Xu\u1ea5t tr\u01b0\u1edbc khi kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ho\u00e0n th\u00e0nh c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u1ed1ng, r\u1ee7i ro r\u1ea5t cao.<\/p>\n<p><strong>2. Ti\u1ec1n \u0111\u1eb7t c\u1ecdc h\u1ee3p \u0111\u1ed3ng c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/strong><\/p>\n<p>N\u1ebfu l\u00e0 ti\u1ec1n c\u1ecdc \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng (kh\u00f4ng ph\u1ea3i thanh to\u00e1n tr\u01b0\u1edbc d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9), doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n l\u1eadp phi\u1ebfu thu, kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/p>\n<p><strong>3. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t d\u00e0i h\u1ea1n, th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/p>\n<p>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng v\u00e0 l\u1eafp \u0111\u1eb7t, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i ch\u1edd \u0111\u1ebfn khi b\u00e0n giao to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh. H\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao t\u1eebng ph\u1ea7n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh ho\u1eb7c d\u1ef1a tr\u00ean c\u00e1c c\u1ed9t m\u1ed1c ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c hai b\u00ean th\u1ecfa thu\u1eadn c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p FDI \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u1ec1 doanh thu theo t\u1eebng giai \u0111o\u1ea1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh thanh tra thu\u1ebf.<\/p>\n<p>V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 20 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n thu\u1ebf v\u00e0 ph\u00e1p l\u00fd cho c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, Vina TPT cam k\u1ebft gi\u00fap b\u1ea1n tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. K\u1ebft n\u1ed1i v\u1edbi \u0111\u1ed9i ng\u0169 K\u1ebf to\u00e1n c\u1ee7a Vina TPT ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n &#8211; thu\u1ebf t\u1ed1i \u01b0u cho doanh nghi\u1ec7p FDI c\u1ee7a b\u1ea1n.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N D\u1ecaCH V\u1ee4 MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7790\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dich-vu-ke-toan-thue-cho-cong-ty-fdi.webp\" alt=\"d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf cho c\u00f4ng ty fdi\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dich-vu-ke-toan-thue-cho-cong-ty-fdi.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dich-vu-ke-toan-thue-cho-cong-ty-fdi-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dich-vu-ke-toan-thue-cho-cong-ty-fdi-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/05\/dich-vu-ke-toan-thue-cho-cong-ty-fdi-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t l\u1ed7i k\u1ef9 thu\u1eadt nh\u1ecf m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh r\u1ee7i ro ph\u00e1p l\u00fd h\u00e0ng \u0111\u1ea7u. \u0110\u1ed1i v\u1edbi&#8230;<\/p>\n","protected":false},"author":4,"featured_media":7812,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[724,740],"tags":[],"class_list":["post-7807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-moi-nhat","category-accounting-tax"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=7807"}],"version-history":[{"count":4,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7807\/revisions"}],"predecessor-version":[{"id":7809,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7807\/revisions\/7809"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/7812"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=7807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=7807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=7807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}