{"id":73861,"date":"2026-09-21T16:22:45","date_gmt":"2026-09-21T09:22:45","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&#038;p=73861"},"modified":"2026-09-21T16:27:04","modified_gmt":"2026-09-21T09:27:04","slug":"quy-dinh-moi-ve-xac-dinh-ty-gia-doi-voi-doanh-nghiep-xuat-khau","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/quy-dinh-moi-ve-xac-dinh-ty-gia-doi-voi-doanh-nghiep-xuat-khau\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p class=\"isSelectedEnd\">B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u theo t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, bao g\u1ed3m <strong>ghi nh\u1eadn k\u1ebf to\u00e1n, l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 khai thu\u1ebf, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/strong>.<\/p>\n<p class=\"isSelectedEnd\">N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m:<\/p>\n<ul data-spread=\"false\">\n<li>T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 <strong>ghi nh\u1eadn doanh thu v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/strong>.<\/li>\n<li>T\u1ef7 gi\u00e1 s\u1eed d\u1ee5ng \u0111\u1ec3 <strong>khai thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf h\u1ea3i quan<\/strong>.<\/li>\n<li>T\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean <strong>h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/strong>.<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 tr\u01b0\u1eddng h\u1ee3p <strong>t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n kh\u00e1c v\u1edbi t\u1ef7 gi\u00e1 s\u1eed d\u1ee5ng tr\u00ean h\u00f3a \u0111\u01a1n ho\u1eb7c t\u1edd khai h\u1ea3i quan<\/strong>, d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i sang VND.<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. C\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.1 T\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo <strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong>. T\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn doanh thu, ghi nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i thu, h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/p>\n<p>Do \u0111\u00f3, khi <strong>ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u<\/strong>, doanh nghi\u1ec7p s\u1eed d\u1ee5ng <strong>t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/strong><\/p>\n<p><em><strong>T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf:<\/strong><\/em>\u00a0\u0110\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch l\u00e0 <strong>t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh<\/strong> (ho\u1eb7c <strong>t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9<\/strong> ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh) c\u1ee7a n<strong>g\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch<\/strong>. Vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn BCTC.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>2.2 T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u, t\u1ef7 gi\u00e1 ph\u1ee5c v\u1ee5 khai thu\u1ebf v\u00e0 h\u1ea3i quan<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>2.2.1 T\u1ef7 gi\u00e1 d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ng\u00e0y 11\/9\/2026, C\u1ee5c H\u1ea3i quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ n\u0103m 2026 v\u1ec1 ki\u1ebfn ngh\u1ecb h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/p>\n<p><strong>C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ<\/strong> xem <a href=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/mst\/images\/HaiYen\/t9-2026\/CV-21591-CHQ-NVTHQ.pdf\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>Theo \u0111\u00f3, C\u00f4ng v\u0103n 21591\/CHQ-NVTHQ 2026 h\u01b0\u1edbng d\u1eabn t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 21\u00a0Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP\u00a0quy \u0111\u1ecbnh ch\u1ec9 ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi kho\u1ea3n 9 \u0110i\u1ec1u 1\u00a0Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP.<\/p>\n<p><strong><em>Ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/em><\/strong><em>&#8230;<\/em><em>5. T\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0111\u1ed3ng ti\u1ec1n n\u01b0\u1edbc ngo\u00e0i d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o theo h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u1ec9nh Ng\u1ea3n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec3 ho\u1eb7c l\u00e0 t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc ng\u00e0y th\u1ee9 n\u0103m trong tr\u01b0\u1eddng h\u1ee3p ng\u00e0y th\u1ee9 n\u0103m l\u00e0 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9. T\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf cho c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd trong tu\u1ea3n.<\/em><em>\u0110\u1ed1i v\u1edbi c\u00e1c ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam c\u00f4ng b\u1ed5 t\u1ef7 gi\u00e1 th\u00ec x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi m\u1ed9t s\u1ed1 ngo\u1ea1i t\u1ec7 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 tr\u00ean trang \u0111i\u1ec7n t\u1eed c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam. \u0110\u1ed1i v\u1edbi c\u00e1c ngo\u1ea1i t\u1ec7 ch\u01b0a \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o th\u00ec tr\u00ean c\u01a1 s\u1edf \u0111\u1ec3 ngh\u1ecb c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Ng\u00e1n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1<\/em><\/p>\n<p>=&gt; Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, <span style=\"color: #ff0000;\"><strong>doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u00e1o v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan theo t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ec3 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/strong><\/span><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p tr\u1ecb gi\u00e1 giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n th\u1ed1ng nh\u1ea5t b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i sang VND tr\u00ean t\u1edd khai h\u1ea3i quan kh\u00e1c v\u1edbi s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i tr\u00ean ch\u1ee9ng t\u1eeb kh\u00e1c do doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c t\u1ef7 gi\u00e1 kh\u00e1c nhau cho t\u1eebng m\u1ee5c \u0111\u00edch th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch b\u1eb1ng VND kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u00eanh l\u1ec7ch v\u1ec1 tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>2.2.2 T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n 6810\/CT-QLNT ng\u00e0y 14\/09\/2026 h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1 h\u00f3a \u0111\u01a1n.<\/p>\n<p>C\u00f4ng v\u0103n 6810\/CT-QLNT xem<a href=\"https:\/\/cdn.thuvienphapluat.vn\/\/uploads\/mst\/images\/MyDuyen\/Thang-9\/260916\/6810-CT.pdf\" target=\"_blank\" rel=\"noopener\"> T\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>Th\u1ef1c hi\u1ec7n\u00a0Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP\u00a0ng\u00e0y 30\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025\u00a0v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, C\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 ph\u1ea3n \u00e1nh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1ec3 th\u1ed1ng nh\u1ea5t trong th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt, C\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n<p>C\u0103n c\u1ee9 M\u1ee5c 8 Ph\u1ee5 l\u1ee5c N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n k\u00e8m theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP\u00a0quy \u0111\u1ecbnh \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n<p><strong><em>N\u1ed8I DUNG C\u1ee6A H\u00d3A \u0110\u01a0N<\/em><\/strong><\/p>\n<p><em>&#8230;<\/em><em>8. Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/em><em>&#8230;<\/em><em>c) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam, k\u00fd hi\u1ec7u qu\u1ed1c gia l\u00e0 \u201c\u0111\u201d.<\/em><em>c.1) Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i th\u00ec \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ghi t\u00ean ngo\u1ea1i t\u1ec7. Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/em><em>&#8230;<\/em><\/p>\n<p>C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 26\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025\u00a0quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/p>\n<p><strong><em>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/em><\/strong><\/p>\n<p><em>1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/em><em>&#8230;<\/em><em>5. Nguy\u00ean t\u1eafc, quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/em><em>a) T\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/em><\/p>\n<p><em>&#8230;<\/em><\/p>\n<p>=&gt; <strong>C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean:<\/strong><\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14\u00a0Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP\u00a0th\u00ec \u0111\u1ed3ng ti\u1ec1n khai, n\u1ed9p thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c v\u00e0<strong>\u00a0<span style=\"color: #ff0000;\">t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14\u00a0Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/strong><\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i h\u1ed1i th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 8 Ph\u1ee5 l\u1ee5c k\u00e8m theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 5 \u0110i\u1ec1u 26\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025\u00a0v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n,\u00a0<span style=\"color: #ff0000;\"><strong>t\u1ef7 gi\u00e1 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/strong><\/span><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>2.2.3 L\u01b0u \u00fd<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<div dir=\"auto\">Vi\u1ec7c t\u1ed3n t\u1ea1i \u0111\u1ed3ng th\u1eddi t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 khai thu\u1ebf\/h\u1ea3i quan c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa:<\/div>\n<ul>\n<li dir=\"auto\"><span style=\"font-family: inherit; font-size: inherit;\">Doanh thu ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li dir=\"auto\"><span style=\"font-family: inherit; font-size: inherit;\">Doanh thu th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li dir=\"auto\"><span style=\"font-family: inherit; font-size: inherit;\">Doanh thu ph\u1ee5c v\u1ee5 khai b\u00e1o h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n<p>Ch\u00eanh l\u1ec7ch tr\u00ean l\u00e0 hi\u1ec7n t\u01b0\u1ee3ng b\u00ecnh th\u01b0\u1eddng kh\u00f4ng c\u1ea7n x\u1eed l\u00fd n\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh<\/p>\n<p><strong>L\u01b0u \u00fd<\/strong>: Vi\u1ec7c ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n\/h\u1ea3i quan (d\u00f9ng t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n Vietcombank cu\u1ed1i ng\u00e0y Th\u1ee9 5 tu\u1ea7n tr\u01b0\u1edbc) v\u00e0 t\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu k\u1ebf to\u00e1n l\u00e0\u00a0<strong>hi\u1ec7n t\u01b0\u1ee3ng b\u00ecnh th\u01b0\u1eddng theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong>, doanh nghi\u1ec7p\u00a0<strong>kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n x\u1eed l\u00fd ch\u00eanh l\u1ec7ch<\/strong>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":187,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-73861","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/73861","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/187"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=73861"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/73861\/revisions"}],"predecessor-version":[{"id":73869,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/73861\/revisions\/73869"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=73861"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=73861"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=73861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}