{"id":122005,"date":"2025-12-29T18:28:31","date_gmt":"2025-12-29T11:28:31","guid":{"rendered":"https:\/\/tino.vn\/blog\/?p=122005"},"modified":"2025-12-30T09:26:02","modified_gmt":"2025-12-30T02:26:02","slug":"hoa-don-dien-tu-la-gi","status":"publish","type":"post","link":"https:\/\/tino.vn\/blog\/hoa-don-dien-tu-la-gi\/","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec? Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng m\u1edbi nh\u1ea5t doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 2026"},"content":{"rendered":"\n<p><strong>Trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111ang d\u1ea7n tr\u1edf th\u00e0nh qu\u00e1 kh\u1ee9. Thay v\u00e0o \u0111\u00f3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang l\u00e0 c\u00f4ng c\u1ee5 b\u1eaft bu\u1ed9c v\u00e0 thi\u1ebft y\u1ebfu \u0111\u1ed1i v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u00e1 th\u1ec3. Tuy nhi\u00ean, nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn c\u00f2n l\u00fang t\u00fang khi t\u00ecm hi\u1ec3u s\u00e2u v\u1ec1 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u0169ng nh\u01b0 c\u00e1ch v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf. V\u1eady ch\u00ednh x\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec? C\u00f9ng Tino kh\u00e1m ph\u00e1 chi ti\u1ebft qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/strong><\/p>\n\n\n\n<h2 id=\"H\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_l\u00e0_g\u00ec?\"><a id=\"post-122005-_8ejoowpfvtwe\"><\/a>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/h2>\n\n\n\n<h3 id=\"\u0110\u1ecbnh_ngh\u0129a_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_\"><a id=\"post-122005-_s6f40j0txo2\"><\/a><strong>\u0110\u1ecbnh ngh\u0129a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/strong><\/h3>\n\n\n\n<p><strong>Theo Kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/strong> v\u00e0 <strong>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/strong>, kh\u00e1i ni\u1ec7m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau:<\/p>\n\n\n\n<p><em>\u201cH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (<strong>E-invoice<\/strong>) l\u00e0 t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. Lo\u1ea1i ch\u1ee9ng t\u1eeb n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp v\u00e0 x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh c\u1ee7a c\u00e1c b\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.\u201d<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-1.png\" alt=\"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?\" class=\"wp-image-122007\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-1.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-1-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m hai nh\u00f3m ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/strong> L\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 g\u1eedi cho ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/strong> L\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 g\u1eedi cho ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i ra, h\u00ecnh th\u1ee9c n\u00e0y c\u0169ng bao g\u1ed3m c\u1ea3 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<h3 id=\"C\u01a1_s\u1edf_ph\u00e1p_l\u00fd_v\u1ec1_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_c\u1ea7n_n\u1eafm_v\u1eefng\"><a id=\"post-122005-_sbsvgj471k0y\"><\/a><strong>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n n\u1eafm v\u1eefng<\/strong><\/h3>\n\n\n\n<h4 id=\"Lu\u1eadt_Qu\u1ea3n_l\u00fd_thu\u1ebf_s\u1ed1_38\/2019\/QH14\"><a id=\"post-122005-_kxnltucrmj0k\"><\/a><strong>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/strong><\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u00f3 gi\u00e1 tr\u1ecb cao nh\u1ea5t, \u0111\u1eb7t n\u1ec1n m\u00f3ng cho vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hi\u1ec7u l\u1ef1c:<\/strong> \u0110\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 13\/06\/2019 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2020.<\/li>\n\n\n\n<li><strong>N\u1ed9i dung tr\u1ecdng t\u00e2m:<\/strong> Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c \u00e1p d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. \u0110\u1eb7c bi\u1ec7t, Lu\u1eadt \u1ea5n \u0111\u1ecbnh th\u1eddi h\u1ea1n b\u1eaft bu\u1ed9c 100% doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i ho\u00e0n th\u00e0nh chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc ng\u00e0y 01\/07\/2022.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tham kh\u1ea3o v\u00e0 t\u1ea3i v\u1ec1 t\u1ea1i <a href=\"https:\/\/datafiles.chinhphu.vn\/cpp\/files\/vbpq\/2019\/07\/38.signed.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u0111\u00e2y<\/a>.<\/p>\n<\/blockquote>\n\n\n\n<h4 id=\"Ngh\u1ecb_\u0111\u1ecbnh_123\/2020\/N\u0110-CP_c\u1ee7a_Ch\u00ednh_ph\u1ee7\"><a id=\"post-122005-_63hdgalxjjer\"><\/a><strong>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7<\/strong><\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p>\u0110\u01b0\u1ee3c coi l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng nh\u1ea5t hi\u1ec7n nay quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ban h\u00e0nh:<\/strong> Ng\u00e0y 19\/10\/2020.<\/li>\n\n\n\n<li><strong>Ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng:<\/strong> Ngh\u1ecb \u0111\u1ecbnh 123 thay th\u1ebf cho c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u0169 (nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP), th\u1ed1ng nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n (c\u1ea3 gi\u1ea5y v\u00e0 \u0111i\u1ec7n t\u1eed) v\u00e0 ch\u1ee9ng t\u1eeb.<\/li>\n\n\n\n<li><strong>\u0110i\u1ec3m n\u1ed5i b\u1eadt:<\/strong> Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u; k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n; th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5; v\u00e0 quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t. M\u1ecdi v\u01b0\u1edbng m\u1eafc v\u1ec1 nghi\u1ec7p v\u1ee5 h\u00e0ng ng\u00e0y \u0111\u1ec1u c\u00f3 th\u1ec3 t\u00ecm th\u1ea5y l\u1eddi gi\u1ea3i \u0111\u00e1p t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tham kh\u1ea3o v\u00e0 t\u1ea3i v\u1ec1 t\u1ea1i <a href=\"https:\/\/datafiles.chinhphu.vn\/cpp\/files\/vbpq\/2020\/10\/123.signed_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u0111\u00e2y<\/a>.<\/p>\n<\/blockquote>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-2.png\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n n\u1eafm v\u1eefng\" class=\"wp-image-122008\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-2.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-2-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n n\u1eafm v\u1eefng<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h4 id=\"Th\u00f4ng_t\u01b0_78\/2021\/TT-BTC_c\u1ee7a_B\u1ed9_T\u00e0i_ch\u00ednh\"><a id=\"post-122005-_thwz1u7nkoiq\"><\/a>Th\u00f4ng t\u01b0 78\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ban h\u00e0nh:<\/strong> Ng\u00e0y 17\/09\/2021.<\/li>\n\n\n\n<li><strong>N\u1ed9i dung tr\u1ecdng t\u00e2m:<\/strong>\n<ul class=\"wp-block-list\">\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo hai giai \u0111o\u1ea1n (giai \u0111o\u1ea1n 1 t\u1eeb th\u00e1ng 11\/2021 v\u00e0 giai \u0111o\u1ea1n 2 t\u1eeb th\u00e1ng 04\/2022).<\/li>\n\n\n\n<li>Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 chuy\u1ec3n ti\u1ebfp t\u1eeb quy \u0111\u1ecbnh c\u0169 sang quy \u0111\u1ecbnh m\u1edbi.<\/li>\n\n\n\n<li>L\u00e0m r\u00f5 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u2013 m\u1ed9t n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111\u1ea9y m\u1ea1nh ki\u1ec3m so\u00e1t trong n\u0103m 2024-2025.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tham kh\u1ea3o v\u00e0 t\u1ea3i v\u1ec1 t\u1ea1i <a href=\"https:\/\/datafiles.chinhphu.vn\/cpp\/files\/vbpq\/2021\/09\/78-btc.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u0111\u00e2y<\/a>.<\/p>\n<\/blockquote>\n\n\n\n<h4 id=\"C\u00e1c_v\u0103n_b\u1ea3n_h\u01b0\u1edbng_d\u1eabn_v\u00e0_c\u00f4ng_v\u0103n_hi\u1ec7n_h\u00e0nh_kh\u00e1c\"><a id=\"post-122005-_aa4v2k26iutv\"><\/a>C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 c\u00f4ng v\u0103n hi\u1ec7n h\u00e0nh kh\u00e1c<\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p>Ngo\u00e0i 3 tr\u1ee5 c\u1ed9t ph\u00e1p l\u00fd n\u00eau tr\u00ean, trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh th\u00e0nh th\u01b0\u1eddng xuy\u00ean ban h\u00e0nh c\u00e1c C\u00f4ng v\u0103n \u0111\u1ec3 gi\u1ea3i \u0111\u00e1p t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 ho\u1eb7c ch\u1ea5n ch\u1ec9nh c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u00e0nh ph\u1ea7n d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (<a href=\"https:\/\/www.gdt.gov.vn\/wps\/portal\/!ut\/p\/z0\/TcqxDoIwFIXhV3Hp2NzbIlBGo8YoGuOC2oXcVgI1WCBWo28v0cXp_F9yQMOZJ5nKlJKxgBNoT09XU3Cdp3b0WSfl_JDPi7xAxCyWuN4ti8V2luBeIGxA121nfld3HQY9A207H6pXgFN9CZMvfGB4p3L0d5_kDfm_7Bvqh8eb4Y_l2FW4ON8wlCgFQ2FUZUgmnGIb8amwxMmkERfKkopMmqXWwk2vjh95w0qJ\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Quy\u1ebft \u0111\u1ecbnh 1450\/Q\u0110-TCT<\/a> v\u00e0 <a href=\"https:\/\/www.gdt.gov.vn\/wps\/portal\/!ut\/p\/z0\/TcqxDoJAEEXRX7Gh3My4MguUBo1RNMYGcRsyCCIGF4gr0b-XQGP17kkeaLhQIMkNMEBIQBvuq5Jt1RiuB1-0SsNTFMZRjIgBSdwe1vFqv1R4nCPsQJd1k03X6tF1egn62hhbfCwkZW5nI4x18MXp4HF7Nhmbv2zv3Hbvr4MT06ELm1fm7qBEKR30WLlUkCeYkIVLvBDZjXPhU64UXX2UPsNTb84_tr8WMA!!\/p0\/IZ7_CQKCVKV0009520IMEVDLA60OH2=CZ6_CQKCVKV0009520IMEVDLA60O10=MECTX!QCPgdtQCAcontentQCPsa_gdtQCPsa_vanbanQCPsa_vanbanphapquyQCPvanban_quyetdinhQCP2022QCPb9317c48-f821-48d3-9b25-b0694027748d==\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Quy\u1ebft \u0111\u1ecbnh 1510\/Q\u0110-TCT<\/a>).<\/li>\n\n\n\n<li>C\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn v\u1ec1 r\u00e0 so\u00e1t, ki\u1ec3m tra h\u00f3a \u0111\u01a1n r\u1ee7i ro cao nh\u1eb1m ng\u0103n ch\u1eb7n gian l\u1eadn ho\u00e0n thu\u1ebf v\u00e0 mua b\u00e1n h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/li>\n<\/ul>\n\n\n\n<p><strong>L\u1eddi khuy\u00ean cho doanh nghi\u1ec7p:<\/strong> H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt lu\u00f4n c\u00f3 s\u1ef1 v\u1eadn \u0111\u1ed9ng v\u00e0 thay \u0111\u1ed5i. Do \u0111\u00f3, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3) ho\u1eb7c c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t t\u1eeb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i.<\/p>\n\n\n\n<h3 id=\"Ph\u00e2n_bi\u1ec7t_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_v\u00e0_h\u00f3a_\u0111\u01a1n_gi\u1ea5y\"><a id=\"post-122005-_tgmzry6iw1su\"><\/a><strong>Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u00f3a \u0111\u01a1n gi\u1ea5y<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ec3 gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai h\u00ecnh th\u1ee9c n\u00e0y, b\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y s\u1ebd l\u00e0m r\u00f5 c\u00e1c ti\u00eau ch\u00ed quan tr\u1ecdng nh\u1ea5t d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t v\u1eadt l\u00fd v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Ti\u00eau ch\u00ed so s\u00e1nh<\/strong><\/td><td><strong>H\u00f3a \u0111\u01a1n gi\u1ea5y (Truy\u1ec1n th\u1ed1ng)<\/strong><\/td><td><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (Hi\u1ec7n \u0111\u1ea1i)<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>H\u00ecnh th\u1ee9c th\u1ec3 hi\u1ec7n<\/strong><\/td><td>Th\u1ec3 hi\u1ec7n tr\u00ean gi\u1ea5y, v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c in ra v\u1edbi c\u00e1c th\u00f4ng tin hi\u1ec3n th\u1ecb tr\u1ef1c quan.<\/td><td>Th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed (file XML, PDF). B\u1ea3n hi\u1ec3n th\u1ecb (PDF\/b\u1ea3n in) ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef \u0111\u1ec3 theo d\u00f5i, kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd g\u1ed1c.<\/td><\/tr><tr><td><strong>S\u1ed1 li\u00ean (B\u1ea3n sao)<\/strong><\/td><td>B\u1eaft bu\u1ed9c c\u00f3 nhi\u1ec1u li\u00ean (th\u01b0\u1eddng l\u00e0 3 li\u00ean: L\u01b0u, Giao kh\u00e1ch, N\u1ed9i b\u1ed9).<\/td><td>Kh\u00f4ng c\u00f3 kh\u00e1i ni\u1ec7m v\u1ec1 li\u00ean. Ch\u1ec9 c\u00f3 m\u1ed9t b\u1ea3n g\u1ed1c duy nh\u1ea5t l\u00e0 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng.<\/td><\/tr><tr><td><strong>Ch\u1eef k\u00fd v\u00e0 x\u00e1c th\u1ef1c<\/strong><\/td><td>S\u1eed d\u1ee5ng ch\u1eef k\u00fd tay c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u00e0 con d\u1ea5u \u0111\u1ecf (m\u1ed9c) c\u1ee7a doanh nghi\u1ec7p.<\/td><td>S\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 (Token, HSM&#8230;) \u0111\u1ec3 x\u00e1c th\u1ef1c t\u00ednh to\u00e0n v\u1eb9n v\u00e0 ngu\u1ed3n g\u1ed1c c\u1ee7a d\u1eef li\u1ec7u.<sup>1<\/sup><\/td><\/tr><tr><td><strong>Ph\u01b0\u01a1ng th\u1ee9c l\u01b0u tr\u1eef<sup>2<\/sup><\/strong><\/td><td>L\u01b0u tr\u1eef v\u1eadt l\u00fd t\u1ea1i kho, t\u1ee7 h\u1ed3 s\u01a1. T\u1ed1n di\u1ec7n t\u00edch v\u00e0 d\u1ec5<sup>3<\/sup> b\u1ecb m\u1ed1i m\u1ecdt, ch\u00e1y h\u1ecfng, th\u1ea5t l\u1ea1c.<\/td><td>L\u01b0u tr\u1eef tr\u00ean h\u1ec7 th\u1ed1ng m\u00e1y ch\u1ee7, \u0111i\u1ec7n to\u00e1n \u0111\u00e1m m\u00e2y. An to\u00e0n, kh\u00f4ng t\u1ed1n di\u1ec7n t\u00edch v\u0103n ph\u00f2ng v\u00e0 t\u1ed3n t\u1ea1i v\u0129nh vi\u1ec5n.<\/td><\/tr><tr><td><strong>Quy tr\u00ecnh s\u1eeda sai<\/strong><\/td><td>G\u1ea1ch ch\u00e9o, l\u1eadp bi\u00ean b\u1ea3n h\u1ee7y v\u00e0 xu\u1ea5t l\u1ea1i t\u1edd m\u1edbi. Quy tr\u00ecnh th\u1ee7 c\u00f4ng v\u00e0 m\u1ea5t th\u1eddi gian.<\/td><td>X\u1eed l\u00fd qua m\u1eabu th\u00f4ng b\u00e1o sai s\u00f3t \u0111i\u1ec7n t\u1eed (M\u1eabu 04\/SS-H\u0110\u0110T) g\u1eedi c\u01a1 quan thu\u1ebf, sau \u0111\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf nhanh ch\u00f3ng.<\/td><\/tr><tr><td><strong>Chi ph\u00ed v\u1eadn h\u00e0nh<\/strong><\/td><td>Chi ph\u00ed cao cho gi\u1ea5y in, m\u1ef1c in, ph\u00ed chuy\u1ec3n ph\u00e1t nhanh v\u00e0 kho b\u00e3i l\u01b0u tr\u1eef.<\/td><td>Ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a chi ph\u00ed in \u1ea5n, v\u1eadn chuy\u1ec3n. Ph\u00ed d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m th\u01b0\u1eddng th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd gi\u1ea5y t\u1edd.<\/td><\/tr><tr><td><strong>Kh\u1ea3 n\u0103ng tra c\u1ee9u<\/strong><\/td><td>Kh\u00f3 kh\u0103n, ph\u1ea3i t\u00ecm ki\u1ebfm th\u1ee7 c\u00f4ng trong kho l\u01b0u tr\u1eef.<\/td><td>Tra c\u1ee9u t\u1ee9c th\u00ec m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i th\u00f4ng qua m\u00e3 tra c\u1ee9u ho\u1eb7c m\u00e3 QR tr\u00ean h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m ho\u1eb7c trang H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"C\u00e1c_y\u1ebfu_t\u1ed1_b\u1eaft_bu\u1ed9c_ph\u1ea3i_c\u00f3_\u0111\u1ec3_\u0111\u1ea3m_b\u1ea3o_m\u1ed9t_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_h\u1ee3p_l\u1ec7\"><a id=\"post-122005-_lh50dply0z2d\"><\/a>C\u00e1c y\u1ebfu t\u1ed1 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7<\/h2>\n\n\n\n<h3 id=\"#1._Th\u00f4ng_tin_\u0111\u1ecbnh_danh_c\u1ee7a_h\u00f3a_\u0111\u01a1n\"><a id=\"post-122005-_2gq9tzr7n4ay\"><\/a><strong>#1. Th\u00f4ng tin \u0111\u1ecbnh danh c\u1ee7a h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00ean h\u00f3a \u0111\u01a1n:<\/strong> Ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 lo\u1ea1i h\u00ecnh h\u00f3a \u0111\u01a1n nh\u01b0: h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9&#8230;<\/li>\n\n\n\n<li><strong>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n:<\/strong> Bao g\u1ed3m c\u00e1c k\u00fd t\u1ef1 s\u1ed1 v\u00e0 ch\u1eef th\u1ec3 hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n (c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/li>\n\n\n\n<li><strong>S\u1ed1 h\u00f3a \u0111\u01a1n:<\/strong> D\u00e3y s\u1ed1 t\u1ef1 nhi\u00ean g\u1ed3m t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1, \u0111\u01b0\u1ee3c ghi li\u00ean ti\u1ebfp t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"#2._Th\u00f4ng_tin_c\u1ee7a_ng\u01b0\u1eddi_b\u00e1n_(B\u00ean_xu\u1ea5t_h\u00f3a_\u0111\u01a1n)\"><strong>#2. Th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi b\u00e1n (B\u00ean xu\u1ea5t h\u00f3a \u0111\u01a1n)<\/strong><\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 ph\u1ea7n th\u00f4ng tin c\u1ed1 \u0111\u1ecbnh v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ean \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh (ghi \u0111\u00fang theo gi\u1ea5y ph\u00e9p kinh doanh).<\/li>\n\n\n\n<li>M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"#3._Th\u00f4ng_tin_c\u1ee7a_ng\u01b0\u1eddi_mua_(B\u00ean_nh\u1eadn_h\u00f3a_\u0111\u01a1n)\"><a id=\"post-122005-_t5dzxrush2m4\"><\/a><strong>#3. Th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi mua (B\u00ean nh\u1eadn h\u00f3a \u0111\u01a1n)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh:<\/strong> C\u1ea7n ghi \u0111\u1ea7y \u0111\u1ee7 T\u00ean \u0111\u01a1n v\u1ecb, \u0110\u1ecba ch\u1ec9 v\u00e0 M\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n\n\n\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh:<\/strong> C\u1ea7n c\u00f3 T\u00ean v\u00e0 \u0110\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua (M\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ebfu kh\u00f4ng c\u00f3).<\/li>\n\n\n\n<li><em>L\u01b0u \u00fd:<\/em> N\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n ch\u1ec9 ti\u00eau n\u00e0y.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-3.png\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7\" class=\"wp-image-122009\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-3.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-3-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>C\u00e1c y\u1ebfu t\u1ed1 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"#4._Th\u00f4ng_tin_chi_ti\u1ebft_v\u1ec1_h\u00e0ng_h\u00f3a,_d\u1ecbch_v\u1ee5\"><strong>#4. Th\u00f4ng tin chi ti\u1ebft v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/h3>\n\n\n\n<p>N\u1ed9i dung n\u00e0y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb giao d\u1ecbch:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n.<\/li>\n\n\n\n<li>\u0110\u01a1n v\u1ecb t\u00ednh, S\u1ed1 l\u01b0\u1ee3ng, \u0110\u01a1n gi\u00e1 h\u00e0ng h\u00f3a.<\/li>\n\n\n\n<li>Th\u00e0nh ti\u1ec1n (ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng).<\/li>\n<\/ul>\n\n\n\n<h3 id=\"#5._Th\u00f4ng_tin_v\u1ec1_thu\u1ebf_v\u00e0_t\u1ed5ng_gi\u00e1_tr\u1ecb_thanh_to\u00e1n\"><a id=\"post-122005-_rfa27xnjwrz0\"><\/a><strong>#5. Th\u00f4ng tin v\u1ec1 thu\u1ebf v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0111\u1ed1i v\u1edbi H\u00f3a \u0111\u01a1n GTGT).<\/li>\n\n\n\n<li>T\u1ed5ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n\n\n\n<li>T\u1ed5ng ti\u1ec1n thanh to\u00e1n b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/li>\n\n\n\n<li>\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam (k\u00fd hi\u1ec7u: \u0111). Tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c ghi theo nguy\u00ean t\u1ec7 v\u00e0 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"#6._Ch\u1eef_k\u00fd_s\u1ed1_v\u00e0_Th\u1eddi_\u0111i\u1ec3m_k\u00fd\"><a id=\"post-122005-_vi8zgbqieff2\"><\/a><strong>#6. Ch\u1eef k\u00fd s\u1ed1 v\u00e0 Th\u1eddi \u0111i\u1ec3m k\u00fd<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n:<\/strong> L\u00e0 ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean m\u1ecdi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li><strong>Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua:<\/strong> B\u1eaft bu\u1ed9c n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh v\u00e0 hai b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ch\u1eef k\u00fd s\u1ed1 ng\u01b0\u1eddi mua (tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9).<\/li>\n\n\n\n<li><strong>Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 k\u00fd:<\/strong> Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ng\u00e0y k\u00fd s\u1ed1 ph\u1ea3i tr\u00f9ng kh\u1edbp ho\u1eb7c ng\u00e0y k\u00fd s\u1ed1 ph\u1ea3i sau ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n. Th\u1eddi \u0111i\u1ec3m khai thu\u1ebf th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"#7._M\u00e3_c\u1ee7a_c\u01a1_quan_thu\u1ebf_(\u0110\u1ed1i_v\u1edbi_h\u00f3a_\u0111\u01a1n_c\u00f3_m\u00e3)\"><a id=\"post-122005-_tls4eg6c9c1a\"><\/a><strong>#7. M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3)<\/strong><\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3, tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n b\u1eaft bu\u1ed9c ph\u1ea3i hi\u1ec3n th\u1ecb chu\u1ed7i k\u00fd t\u1ef1 m\u00e3 x\u00e1c th\u1ef1c do H\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u1ea5p t\u1ef1 \u0111\u1ed9ng.<\/p>\n\n\n\n<h2 id=\"C\u00e1c_quy_\u0111\u1ecbnh_ph\u00e1p_l\u00fd_c\u1ed1t_l\u00f5i_v\u1ec1_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed\"><a id=\"post-122005-_41219k4p8zbv\"><\/a>C\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ed1t l\u00f5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h2>\n\n\n\n<h3 id=\"#1._Quy_\u0111\u1ecbnh_v\u1ec1_ph\u00e2n_lo\u1ea1i_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed\"><strong>#1. Quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n\n\n\n<p>Theo \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c chia l\u00e0m hai lo\u1ea1i ch\u00ednh v\u1edbi quy \u0111\u1ecbnh \u00e1p d\u1ee5ng ri\u00eang bi\u1ec7t:<\/p>\n\n\n\n<h4 id=\"a._H\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_c\u00f3_m\u00e3_c\u1ee7a_c\u01a1_quan_thu\u1ebf\"><strong>a. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/h4>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong> Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf; h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/li>\n\n\n\n<li><strong>C\u01a1 ch\u1ebf ho\u1ea1t \u0111\u1ed9ng:<\/strong> H\u00f3a \u0111\u01a1n sau khi l\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c tr\u01b0\u1edbc khi g\u1eedi cho ng\u01b0\u1eddi mua.<\/li>\n<\/ul>\n\n\n\n<h4 id=\"b._H\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_kh\u00f4ng_c\u00f3_m\u00e3_c\u1ee7a_c\u01a1_quan_thu\u1ebf\"><strong>b. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/h4>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong> C\u00e1c doanh nghi\u1ec7p kinh doanh trong l\u0129nh v\u1ef1c: \u0111i\u1ec7n l\u1ef1c, x\u0103ng d\u1ea7u, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, v\u1eadn t\u1ea3i, n\u01b0\u1edbc s\u1ea1ch, t\u00e0i ch\u00ednh t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, y t\u1ebf, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed&#8230; \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/li>\n\n\n\n<li><strong>C\u01a1 ch\u1ebf ho\u1ea1t \u0111\u1ed9ng:<\/strong> Doanh nghi\u1ec7p t\u1ef1 l\u1eadp, g\u1eedi h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua v\u00e0 g\u1eedi d\u1eef li\u1ec7u v\u1ec1 c\u01a1 quan thu\u1ebf (theo b\u1ea3ng t\u1ed5ng h\u1ee3p ho\u1eb7c t\u1eebng l\u1ea7n ph\u00e1t sinh).<\/li>\n<\/ul>\n\n\n\n<h4 id=\"c._H\u00f3a_\u0111\u01a1n_kh\u1edfi_t\u1ea1o_t\u1eeb_m\u00e1y_t\u00ednh_ti\u1ec1n_(Quy_\u0111\u1ecbnh_m\u1edbi_tr\u1ecdng_t\u00e2m_2024-2025)\"><strong>c. H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n (Quy \u0111\u1ecbnh m\u1edbi tr\u1ecdng t\u00e2m 2024-2025)<\/strong><\/h4>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c1p d\u1ee5ng cho m\u00f4 h\u00ecnh cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (\u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, si\u00eau th\u1ecb&#8230;).<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng theo d\u1ea3i k\u00fd t\u1ef1, kh\u00f4ng c\u1ea7n ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua, c\u00f3 th\u1ec3 xu\u1ea5t 24\/7.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-5.png\" alt=\"C\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ed1t l\u00f5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" class=\"wp-image-122011\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-5.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-5-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>C\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ed1t l\u00f5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"#2._Quy_\u0111\u1ecbnh_v\u1ec1_n\u1ed9i_dung_tr\u00ean_h\u00f3a_\u0111\u01a1n\"><a id=\"post-122005-_9w0dzre34bsy\"><\/a><strong>#2. Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n\n\n\n<p>(C\u0103n c\u1ee9 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP) M\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00ean, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n.<\/strong><\/li>\n\n\n\n<li><strong>Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n:<\/strong> T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n\n\n\n<li><strong>Th\u00f4ng tin ng\u01b0\u1eddi mua:<\/strong> T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3).<\/li>\n\n\n\n<li><strong>Th\u00f4ng tin h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5:<\/strong> T\u00ean g\u1ecdi, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, t\u1ed5ng ti\u1ec1n thanh to\u00e1n.<\/li>\n\n\n\n<li><strong>Ch\u1eef k\u00fd s\u1ed1:<\/strong> Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n l\u00e0 b\u1eaft bu\u1ed9c. Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua t\u00f9y thu\u1ed9c v\u00e0o th\u1ecfa thu\u1eadn (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n cho kh\u00e1ch l\u1ebb ho\u1eb7c h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n).<\/li>\n\n\n\n<li><strong>Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1:<\/strong> Ph\u1ea3i hi\u1ec3n th\u1ecb r\u00f5 r\u00e0ng ng\u00e0y\/th\u00e1ng\/n\u0103m.<\/li>\n\n\n\n<li><strong>\u0110\u1ecbnh d\u1ea1ng:<\/strong> V\u0103n b\u1ea3n XML l\u00e0 \u0111\u1ecbnh d\u1ea1ng ph\u00e1p l\u00fd g\u1ed1c, b\u1ea3n PDF ch\u1ec9 l\u00e0 b\u1ea3n th\u1ec3 hi\u1ec7n.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"#3._Quy_\u0111\u1ecbnh_v\u1ec1_th\u1eddi_\u0111i\u1ec3m_l\u1eadp_h\u00f3a_\u0111\u01a1n\"><a id=\"post-122005-_genpkzv8odyr\"><\/a><strong>#3. Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n\n\n\n<p>(C\u0103n c\u1ee9 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP) Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m l\u00e0 l\u1ed7i vi ph\u1ea1m ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay. Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u00e1n h\u00e0ng h\u00f3a:<\/strong> 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 (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a).<\/li>\n\n\n\n<li><strong>Cung c\u1ea5p d\u1ecbch v\u1ee5:<\/strong> 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 ti\u1ec1n hay ch\u01b0a).\n<ul class=\"wp-block-list\">\n<li><em>Tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5:<\/em> Th\u1eddi \u0111i\u1ec3m l\u1eadp l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t:<\/strong> Th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh.<\/li>\n\n\n\n<li><strong>Cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng:<\/strong> Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y ghi ch\u1ec9 s\u1ed1 ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"#4._Quy_\u0111\u1ecbnh_v\u1ec1_x\u1eed_l\u00fd_h\u00f3a_\u0111\u01a1n_sai_s\u00f3t\"><a id=\"post-122005-_zbczo5udgpj\"><\/a><strong>#4. Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t<\/strong><\/h3>\n\n\n\n<p>(C\u0103n c\u1ee9 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC)<\/p>\n\n\n\n<h4 id=\"a._Sai_s\u00f3t_v\u1ec1_t\u00ean,_\u0111\u1ecba_ch\u1ec9_ng\u01b0\u1eddi_mua_(M\u00e3_s\u1ed1_thu\u1ebf_v\u00e0_s\u1ed1_ti\u1ec1n_\u0111\u00fang)\"><strong>a. Sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua (M\u00e3 s\u1ed1 thu\u1ebf v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00fang)<\/strong><\/h4>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 sai s\u00f3t.<\/li>\n\n\n\n<li>Kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li>G\u1eedi Th\u00f4ng b\u00e1o sai s\u00f3t (M\u1eabu 04\/SS-H\u0110\u0110T) \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h4 id=\"b._Sai_s\u00f3t_v\u1ec1_m\u00e3_s\u1ed1_thu\u1ebf,_s\u1ed1_ti\u1ec1n,_thu\u1ebf_su\u1ea5t,_quy_c\u00e1ch_h\u00e0ng_h\u00f3a\"><strong>b. Sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, quy c\u00e1ch h\u00e0ng h\u00f3a<\/strong><\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh:<\/strong> Ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m cho h\u00f3a \u0111\u01a1n s\u1ed1&#8230;<\/li>\n\n\n\n<li><strong>L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf:<\/strong> Ghi r\u00f5 thay th\u1ebf cho h\u00f3a \u0111\u01a1n s\u1ed1&#8230;<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>L\u01b0u \u00fd:<\/em> N\u1ebfu sai s\u00f3t x\u1ea3y ra th\u00ec c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-4.png\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t\" class=\"wp-image-122010\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-4.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-4-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"#5._Quy_\u0111\u1ecbnh_v\u1ec1_l\u01b0u_tr\u1eef_v\u00e0_Chuy\u1ec3n_\u0111\u1ed5i\"><a id=\"post-122005-_bko45fx22hrr\"><\/a><strong>#5. Quy \u0111\u1ecbnh v\u1ec1 l\u01b0u tr\u1eef v\u00e0 Chuy\u1ec3n \u0111\u1ed5i<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u01b0u tr\u1eef:<\/strong> H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong th\u1eddi h\u1ea1n 10 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. D\u1eef li\u1ec7u l\u01b0u tr\u1eef l\u00e0 file XML g\u1ed1c.<\/li>\n\n\n\n<li><strong>Chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n gi\u1ea5y:<\/strong> H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ch\u1ee9ng t\u1eeb gi\u1ea5y \u0111\u1ec3 ghi s\u1ed5, theo d\u00f5i, l\u01b0u tr\u1eef n\u1ed9i b\u1ed9 ho\u1eb7c ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a khi \u0111i \u0111\u01b0\u1eddng. Tuy nhi\u00ean, b\u1ea3n gi\u1ea5y chuy\u1ec3n \u0111\u1ed5i <strong>kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n<\/strong> (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 quy \u0111\u1ecbnh ri\u00eang).<\/li>\n<\/ul>\n\n\n\n<h2 id=\"C\u00e1c_lo\u1ea1i_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_ph\u1ed5_bi\u1ebfn_hi\u1ec7n_nay\"><a id=\"post-122005-_qyfxs8g1wdnm\"><\/a>C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/h2>\n\n\n\n<p>C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i h\u00ecnh c\u1ea7n s\u1eed d\u1ee5ng l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 doanh nghi\u1ec7p tr\u00e1nh c\u00e1c vi ph\u1ea1m kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n\n\n\n<p>Hi\u1ec7n nay, c\u00f3 4 nh\u00f3m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u00ednh \u0111ang l\u01b0u h\u00e0nh:<\/p>\n\n\n\n<h3 id=\"H\u00f3a_\u0111\u01a1n_gi\u00e1_tr\u1ecb_gia_t\u0103ng_(H\u00f3a_\u0111\u01a1n_GTGT)\"><a id=\"post-122005-_4vwyxcvnlywc\"><\/a><strong>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (H\u00f3a \u0111\u01a1n GTGT)<\/strong><\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb quan tr\u1ecdng v\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t, \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u1ea1m vi s\u1eed d\u1ee5ng:<\/strong> D\u00f9ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i \u0111\u1ecba; ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u.<\/li>\n\n\n\n<li><strong>\u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n:<\/strong> K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u b\u1eb1ng s\u1ed1 1 (V\u00ed d\u1ee5: 1C25&#8230;).<\/li>\n<\/ul>\n\n\n\n<h3 id=\"H\u00f3a_\u0111\u01a1n_b\u00e1n_h\u00e0ng\"><a id=\"post-122005-_eng61hizazbm\"><\/a><strong>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/strong><\/h3>\n\n\n\n<p>Lo\u1ea1i h\u00ecnh n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng:<\/strong> H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c t\u1eebng l\u1ea7n ph\u00e1t sinh; doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/li>\n\n\n\n<li><strong>Ph\u1ea1m vi s\u1eed d\u1ee5ng:<\/strong> D\u00f9ng cho b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i \u0111\u1ecba; xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan; b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/li>\n\n\n\n<li><strong>\u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn di\u1ec7n:<\/strong> K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u b\u1eb1ng s\u1ed1 2 (V\u00ed d\u1ee5: 2C25&#8230;).<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-6.png\" alt=\"C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ed5 bi\u1ebfn hi\u1ec7n nay\" class=\"wp-image-122013\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-6.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-6-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"H\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_kh\u1edfi_t\u1ea1o_t\u1eeb_m\u00e1y_t\u00ednh_ti\u1ec1n\"><a id=\"post-122005-_lsy7bybzubhk\"><\/a><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/strong><\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 lo\u1ea1i h\u00ecnh \u0111ang \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ea9y m\u1ea1nh tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9 tr\u00ean to\u00e0n qu\u1ed1c trong giai \u0111o\u1ea1n 2024-2025.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong> Doanh nghi\u1ec7p, h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (nh\u01b0: trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, si\u00eau th\u1ecb, b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng, \u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c, d\u1ecbch v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed&#8230;).<\/li>\n\n\n\n<li><strong>\u01afu \u0111i\u1ec3m v\u01b0\u1ee3t tr\u1ed9i:<\/strong> C\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng theo d\u1ea3i k\u00fd t\u1ef1, kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 c\u00f3 th\u1ec3 xu\u1ea5t li\u00ean t\u1ee5c 24\/7, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian ch\u1edd \u0111\u1ee3i t\u1ea1i qu\u1ea7y thu ng\u00e2n.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"C\u00e1c_lo\u1ea1i_ch\u1ee9ng_t\u1eeb_\u0111i\u1ec7n_t\u1eed_kh\u00e1c\"><a id=\"post-122005-_11n8zdowqdsr\"><\/a><strong>C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00e1c<\/strong><\/h3>\n\n\n\n<p>Bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed:<\/strong> V\u00e9 c\u01b0\u1edbc \u0111\u01b0\u1eddng b\u1ed9, v\u00e9 m\u00e1y bay, v\u00e9 tham quan&#8230;<\/li>\n\n\n\n<li><strong>Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed:<\/strong> D\u00f9ng khi \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/li>\n\n\n\n<li><strong>C\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed.<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 id=\"T\u1ea1i_sao_doanh_nghi\u1ec7p_c\u1ea7n_ph\u1ea3i_chuy\u1ec3n_\u0111\u1ed5i_sang_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed?\"><a id=\"post-122005-_172c4te9a2iv\"><\/a>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/h2>\n\n\n\n<h3 id=\"Tu\u00e2n_th\u1ee7_quy_\u0111\u1ecbnh_ph\u00e1p_lu\u1eadt_b\u1eaft_bu\u1ed9c\"><a id=\"post-122005-_acp4j01s51hs\"><\/a><strong>Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt b\u1eaft bu\u1ed9c<\/strong><\/h3>\n\n\n\n<p>Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2022, m\u1ecdi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 kinh doanh (tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t) <strong>b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>. Vi\u1ec7c c\u1ed1 t\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y sau th\u1eddi \u0111i\u1ec3m n\u00e0y (tr\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p cho \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n) \u0111\u01b0\u1ee3c xem l\u00e0 kh\u00f4ng h\u1ee3p ph\u00e1p v\u00e0 s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh r\u1ea5t n\u1eb7ng, \u0111\u1ed3ng th\u1eddi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n\n\n\n<h3 id=\"T\u1ed1i_\u01b0u_h\u00f3a_chi_ph\u00ed_v\u1eadn_h\u00e0nh\"><a id=\"post-122005-_da9xajnlu7tm\"><\/a><strong>T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh<\/strong><\/h3>\n\n\n\n<p>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap doanh nghi\u1ec7p lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n c\u00e1c kho\u1ea3n chi ph\u00ed t\u1ed1n k\u00e9m c\u1ee7a ph\u01b0\u01a1ng th\u1ee9c c\u0169:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng t\u1ed1n chi ph\u00ed in \u1ea5n, gi\u1ea5y, m\u1ef1c in.<\/li>\n\n\n\n<li>Kh\u00f4ng t\u1ed1n ph\u00ed chuy\u1ec3n ph\u00e1t nhanh cho kh\u00e1ch h\u00e0ng (thay v\u00e0o \u0111\u00f3 g\u1eedi qua <a href=\"https:\/\/tino.vn\/blog\/mua-email-ten-mien-rieng-o-dau-uy-tin\/\" target=\"_blank\" data-type=\"post\" data-id=\"121587\" rel=\"noreferrer noopener\">Email<\/a>, Zalo, SMS t\u1ee9c th\u00ec).<\/li>\n\n\n\n<li>Kh\u00f4ng t\u1ed1n chi ph\u00ed kho b\u00e3i, t\u1ee7 k\u1ec7 \u0111\u1ec3 l\u01b0u tr\u1eef h\u00e0ng ngh\u00ecn t\u1eadp h\u1ed3 s\u01a1 trong su\u1ed1t 10 n\u0103m.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-7.png\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?\" class=\"wp-image-122012\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-7.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-7-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"Gi\u1ea3m_thi\u1ec3u_r\u1ee7i_ro_h\u00e0nh_ch\u00ednh_v\u00e0_k\u1ebf_to\u00e1n\"><a id=\"post-122005-_ry7lgh8cuu9w\"><\/a><strong>Gi\u1ea3m thi\u1ec3u r\u1ee7i ro h\u00e0nh ch\u00ednh v\u00e0 k\u1ebf to\u00e1n<\/strong><\/h3>\n\n\n\n<p>V\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y, n\u1ed7i \u00e1m \u1ea3nh l\u1edbn nh\u1ea5t l\u00e0 t\u00ecnh tr\u1ea1ng th\u1ea5t l\u1ea1c, ch\u00e1y h\u1ecfng, r\u00e1ch n\u00e1t ho\u1eb7c sai s\u00f3t th\u00f4ng tin ph\u1ea3i h\u1ee7y \u0111i vi\u1ebft l\u1ea1i nhi\u1ec1u l\u1ea7n. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u1edd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef an to\u00e0n tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n to\u00e1n \u0111\u00e1m m\u00e2y, kh\u00f4ng lo m\u1ed1i m\u1ecdt hay h\u1ecfa ho\u1ea1n.<\/li>\n\n\n\n<li>Vi\u1ec7c tra c\u1ee9u, tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 thanh tra, ki\u1ec3m tra thu\u1ebf di\u1ec5n ra ch\u1ec9 trong v\u00e0i gi\u00e2y.<\/li>\n\n\n\n<li>H\u1ea1n ch\u1ebf t\u1ed1i \u0111a sai s\u00f3t nh\u1edd c\u00e1c c\u00f4ng c\u1ee5 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 t\u1ef1 \u0111\u1ed9ng c\u1ee7a ph\u1ea7n m\u1ec1m tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"Ng\u0103n_ch\u1eb7n_n\u1ea1n_h\u00f3a_\u0111\u01a1n_gi\u1ea3_v\u00e0_gian_l\u1eadn_th\u01b0\u01a1ng_m\u1ea1i\"><a id=\"post-122005-_1lhrw0ou8cjt\"><\/a><strong>Ng\u0103n ch\u1eb7n n\u1ea1n h\u00f3a \u0111\u01a1n gi\u1ea3 v\u00e0 gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i<\/strong><\/h3>\n\n\n\n<p>H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0111\u1eb7c bi\u1ec7t l\u00e0 lo\u1ea1i c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) gi\u00fap minh b\u1ea1ch h\u00f3a m\u1ecdi giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng. M\u00e3 x\u00e1c th\u1ef1c l\u00e0 &#8220;d\u1ea5u v\u00e2n tay&#8221; duy nh\u1ea5t cho m\u1ed7i h\u00f3a \u0111\u01a1n, khi\u1ebfn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng x\u1ea5u kh\u00f4ng th\u1ec3 l\u00e0m gi\u1ea3 hay quay v\u00f2ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u1ee5c l\u1ee3i. \u0110i\u1ec1u n\u00e0y b\u1ea3o v\u1ec7 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p l\u00e0m \u0103n ch\u00e2n ch\u00ednh tr\u01b0\u1edbc c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh.<\/p>\n\n\n\n<h3 id=\"\u0110\u1ed3ng_b\u1ed9_h\u00f3a_h\u1ec7_sinh_th\u00e1i_s\u1ed1\"><a id=\"post-122005-_schztycnaojk\"><\/a><strong>\u0110\u1ed3ng b\u1ed9 h\u00f3a h\u1ec7 sinh th\u00e1i s\u1ed1<\/strong><\/h3>\n\n\n\n<p>Hi\u1ec7n nay, xu h\u01b0\u1edbng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1eadp trung v\u00e0o s\u1ef1 li\u00ean th\u00f4ng d\u1eef li\u1ec7u. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed d\u1ec5 d\u00e0ng t\u00edch h\u1ee3p v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng, h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p (ERP) hay ph\u1ea7n m\u1ec1m khai b\u00e1o thu\u1ebf. S\u1ef1 k\u1ebft n\u1ed1i n\u00e0y t\u1ea1o ra m\u1ed9t quy tr\u00ecnh kh\u00e9p k\u00edn, t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c h\u1ea1ch to\u00e1n doanh thu, gi\u1ea3m t\u1ea3i \u0111\u00e1ng k\u1ec3 \u00e1p l\u1ef1c nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/p>\n\n\n\n<h2 id=\"H\u01b0\u1edbng_d\u1eabn_x\u1eed_l\u00fd_sai_s\u00f3t_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_chu\u1ea9n_quy_\u0111\u1ecbnh\"><a id=\"post-122005-_y7yag3h1q96r\"><\/a>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chu\u1ea9n quy \u0111\u1ecbnh<\/h2>\n\n\n\n<p>Trong qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n, vi\u1ec7c x\u1ea3y ra sai s\u00f3t l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi. Tuy nhi\u00ean, v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123, quy tr\u00ecnh x\u1eed l\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea5t ch\u1eb7t ch\u1ebd. K\u1ebf to\u00e1n vi\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 t\u00ednh ch\u1ea5t sai s\u00f3t \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng \u00e1n ph\u00f9 h\u1ee3p nh\u1ea5t.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 3 tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t \u0111i\u1ec3n h\u00ecnh v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/p>\n\n\n\n<h3 id=\"Tr\u01b0\u1eddng_h\u1ee3p_1:_H\u00f3a_\u0111\u01a1n_\u0111\u00e3_\u0111\u01b0\u1ee3c_c\u1ea5p_m\u00e3_nh\u01b0ng_CH\u01afA_g\u1eedi_cho_ng\u01b0\u1eddi_mua\"><a id=\"post-122005-_tph1qlxwacx4\"><\/a><strong>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 nh\u01b0ng CH\u01afA g\u1eedi cho ng\u01b0\u1eddi mua<\/strong><\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t s\u1edbm nh\u1ea5t, khi d\u1eef li\u1ec7u \u0111\u00e3 l\u00ean c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u1ebfn tay kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u01b0\u1edbc 1:<\/strong> Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo <strong>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/strong> v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t.<\/li>\n\n\n\n<li><strong>B\u01b0\u1edbc 2:<\/strong> L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, k\u00fd s\u1ed1 v\u00e0 g\u1eedi l\u00ean c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 m\u1edbi.<\/li>\n\n\n\n<li><strong>B\u01b0\u1edbc 3:<\/strong> G\u1eedi h\u00f3a \u0111\u01a1n \u0111\u00fang (\u0111\u00e3 c\u00f3 m\u00e3 m\u1edbi) cho ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li><em>L\u01b0u \u00fd:<\/em> C\u01a1 quan thu\u1ebf s\u1ebd h\u1ee7y h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111\u00e3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"Tr\u01b0\u1eddng_h\u1ee3p_2:_H\u00f3a_\u0111\u01a1n_\u0110\u00c3_g\u1eedi_cho_ng\u01b0\u1eddi_mua_\u2013_Sai_s\u00f3t_v\u1ec1_t\u00ean,_\u0111\u1ecba_ch\u1ec9\"><a id=\"post-122005-_dfdlqgsk08zw\"><\/a><strong>Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n \u0110\u00c3 g\u1eedi cho ng\u01b0\u1eddi mua \u2013 Sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9<\/strong><\/h3>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng khi sai s\u00f3t ch\u1ec9 n\u1eb1m \u1edf th\u00f4ng tin <strong>T\u00ean, \u0110\u1ecba ch\u1ec9<\/strong> c\u1ee7a ng\u01b0\u1eddi mua, nh\u01b0ng c\u00e1c th\u00f4ng tin quan tr\u1ecdng kh\u00e1c nh\u01b0 <strong>M\u00e3 s\u1ed1 thu\u1ebf, S\u1ed1 ti\u1ec1n, Thu\u1ebf su\u1ea5t&#8230; v\u1eabn ch\u00ednh x\u00e1c<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u01b0\u1edbc 1:<\/strong> Ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t (c\u00f3 th\u1ec3 b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed t\u00f9y th\u1ecfa thu\u1eadn).<\/li>\n\n\n\n<li><strong>B\u01b0\u1edbc 2:<\/strong> Ng\u01b0\u1eddi b\u00e1n l\u1eadp th\u00f4ng b\u00e1o g\u1eedi c\u01a1 quan thu\u1ebf theo <strong>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/strong> (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng m\u00e3 ch\u01b0a g\u1eedi d\u1eef li\u1ec7u thu\u1ebf).<\/li>\n\n\n\n<li><strong>B\u01b0\u1edbc 3:<\/strong> Kh\u00f4ng c\u1ea7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi. Hai b\u00ean gi\u1eef l\u1ea1i h\u00f3a \u0111\u01a1n c\u0169 k\u00e8m theo th\u00f4ng b\u00e1o sai s\u00f3t \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"700\" height=\"375\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-8.png\" alt=\"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chu\u1ea9n quy \u0111\u1ecbnh\" class=\"wp-image-122014\" title=\"\" srcset=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-8.png 700w, https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/12\/hoa-don-dien-tu-la-gi-8-300x161.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\"><strong>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chu\u1ea9n quy \u0111\u1ecbnh<\/strong><\/figcaption><\/figure>\n<\/div>\n\n\n<h3 id=\"Tr\u01b0\u1eddng_h\u1ee3p_3:_H\u00f3a_\u0111\u01a1n_\u0110\u00c3_g\u1eedi_cho_ng\u01b0\u1eddi_mua_\u2013_Sai_s\u00f3t_v\u1ec1_m\u00e3_s\u1ed1_thu\u1ebf,_s\u1ed1_ti\u1ec1n,_thu\u1ebf_su\u1ea5t,_quy_c\u00e1ch_h\u00e0ng_h\u00f3a\"><a id=\"post-122005-_kdh615pxqjtf\"><\/a><strong>Tr\u01b0\u1eddng h\u1ee3p 3: H\u00f3a \u0111\u01a1n \u0110\u00c3 g\u1eedi cho ng\u01b0\u1eddi mua \u2013 Sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, quy c\u00e1ch h\u00e0ng h\u00f3a<\/strong><\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb n\u1ed9p thu\u1ebf. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng th\u1ee9c x\u1eed l\u00fd sau:<\/p>\n\n\n\n<h4 id=\"C\u00e1ch_1:_L\u1eadp_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec1u_ch\u1ec9nh\">C\u00e1ch 1: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua n\u00ean l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t (khuy\u1ebfn kh\u00edch th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00e1p l\u00fd).<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef: <em>&#8220;\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m&#8230;&#8221;<\/em>.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh t\u0103ng: Ghi d\u1ea5u d\u01b0\u01a1ng (+).<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m: Ghi d\u1ea5u \u00e2m (-). \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn so v\u1edbi quy \u0111\u1ecbnh c\u0169.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 3:<\/strong> K\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho ng\u01b0\u1eddi mua (v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 n\u1ebfu c\u00f3).<\/p>\n\n\n\n<h4 id=\"C\u00e1ch_2:_L\u1eadp_h\u00f3a_\u0111\u01a1n_thay_th\u1ebf\">C\u00e1ch 2: L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 1:<\/strong> T\u01b0\u01a1ng t\u1ef1, hai b\u00ean n\u00ean c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1ec1 sai s\u00f3t.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u1ec3 thay th\u1ebf ho\u00e0n to\u00e0n cho h\u00f3a \u0111\u01a1n sai s\u00f3t.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef: <em>&#8220;Thay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m&#8230;&#8221;<\/em>.<\/li>\n<\/ul>\n\n\n\n<p><strong>B\u01b0\u1edbc 3:<\/strong> K\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n thay th\u1ebf cho ng\u01b0\u1eddi mua.<\/p>\n\n\n\n<h3 id=\"L\u01b0u_\u00fd_quan_tr\u1ecdng_khi_x\u1eed_l\u00fd_sai_s\u00f3t\"><a id=\"post-122005-_9t5ezx4piod9\"><\/a><strong>L\u01b0u \u00fd quan tr\u1ecdng khi x\u1eed l\u00fd sai s\u00f3t<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Th\u1eddi h\u1ea1n g\u1eedi m\u1eabu 04\/SS-H\u0110\u0110T:<\/strong> Doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eedi th\u00f4ng b\u00e1o sai s\u00f3t b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o tr\u01b0\u1edbc h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf. Tuy nhi\u00ean, n\u00ean th\u1ef1c hi\u1ec7n ngay khi ph\u00e1t hi\u1ec7n \u0111\u1ec3 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9.<\/li>\n\n\n\n<li><strong>Ki\u1ec3m so\u00e1t r\u1ee7i ro:<\/strong> N\u1ebfu c\u01a1 quan thu\u1ebf l\u00e0 b\u00ean ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc, c\u01a1 quan thu\u1ebf s\u1ebd g\u1eedi th\u00f4ng b\u00e1o (M\u1eabu 01\/TB-RS\u0110T) cho ng\u01b0\u1eddi b\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi b\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i ph\u1ea3n h\u1ed3i v\u00e0 x\u1eed l\u00fd trong th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t.<\/li>\n\n\n\n<li><strong>T\u00ednh nh\u1ea5t qu\u00e1n:<\/strong> N\u1ebfu \u0111\u00e3 ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c \u0110i\u1ec1u ch\u1ec9nh cho m\u1ed9t h\u00f3a \u0111\u01a1n, c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo cho h\u00f3a \u0111\u01a1n \u0111\u00f3 (n\u1ebfu v\u1eabn sai) c\u0169ng n\u00ean ti\u1ebfp t\u1ee5c d\u00f9ng ph\u01b0\u01a1ng th\u1ee9c \u0110i\u1ec1u ch\u1ec9nh, tr\u00e1nh d\u00f9ng xen k\u1ebd g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c theo d\u00f5i c\u00f4ng n\u1ee3.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"K\u1ebft_lu\u1eadn\"><strong>K\u1ebft lu\u1eadn<\/strong><\/h3>\n\n\n\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i t\u1ea5t y\u1ebfu v\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef7 nguy\u00ean s\u1ed1. Vi\u1ec7c hi\u1ec3u v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng ki\u1ebfn th\u1ee9c n\u1ec1n t\u1ea3ng v\u00e0 c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin h\u01a1n khi \u00e1p d\u1ee5ng lo\u1ea1i h\u00ecnh ch\u1ee9ng t\u1eeb n\u00e0y v\u00e0o th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<h2 id=\"Nh\u1eefng_c\u00e2u_h\u1ecfi_th\u01b0\u1eddng_g\u1eb7p\"><a id=\"post-122005-_8oox0be74b6\"><\/a>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"H\u00f3a_\u0111\u01a1n_gi\u1ea5y_c\u00f2n_gi\u00e1_tr\u1ecb_s\u1eed_d\u1ee5ng_kh\u00f4ng?\">H\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng kh\u00f4ng?<\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>H\u00f3a \u0111\u01a1n gi\u1ea5y truy\u1ec1n th\u1ed1ng (\u0111\u1eb7t in, t\u1ef1 in) \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c s\u1eed d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2022. Hi\u1ec7n nay, c\u00e1c b\u1ea3n in ra gi\u1ea5y t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1ec9 c\u00f3 t\u00e1c d\u1ee5ng l\u01b0u tr\u1eef, ghi s\u1ed5 k\u1ebf to\u00e1n ho\u1eb7c ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a khi v\u1eadn chuy\u1ec3n, ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 giao d\u1ecbch hay thanh to\u00e1n.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"H\u1ed9_kinh_doanh_c\u00e1_th\u1ec3_c\u00f3_b\u1eaft_bu\u1ed9c_ph\u1ea3i_d\u00f9ng_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_kh\u00f4ng?_\">H\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng? <\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>C\u00f3. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n ho\u1eb7c n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, c\u01a1 quan thu\u1ebf s\u1ebd c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n khi c\u00f3 nhu c\u1ea7u.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"Ng\u00e0y_l\u1eadp_v\u00e0_ng\u00e0y_k\u00fd_tr\u00ean_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_kh\u00e1c_nhau_c\u00f3_sao_kh\u00f4ng?_\">Ng\u00e0y l\u1eadp v\u00e0 ng\u00e0y k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c nhau c\u00f3 sao kh\u00f4ng? <\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>Theo quy \u0111\u1ecbnh, ng\u00e0y k\u00fd s\u1ed1 c\u00f3 th\u1ec3 tr\u00f9ng ho\u1eb7c sau ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n. H\u00f3a \u0111\u01a1n n\u00e0y v\u1eabn h\u1ee3p l\u1ec7. Tuy nhi\u00ean, ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"Ng\u01b0\u1eddi_mua_c\u00f3_b\u1eaft_bu\u1ed9c_ph\u1ea3i_c\u00f3_ch\u1eef_k\u00fd_s\u1ed1_tr\u00ean_h\u00f3a_\u0111\u01a1n_kh\u00f4ng?_\">Ng\u01b0\u1eddi mua c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng? <\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>Kh\u00f4ng b\u1eaft bu\u1ed9c trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh c\u1ea7n c\u00f3 ch\u1eef k\u00fd s\u1ed1 n\u1ebfu hai b\u00ean c\u00f3 th\u1ecfa thu\u1eadn. \u0110\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, ti\u00eau th\u1ee9c ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua l\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"M\u1ea5t_d\u1eef_li\u1ec7u_h\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_c\u00f3_b\u1ecb_ph\u1ea1t_kh\u00f4ng?_\">M\u1ea5t d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? <\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>Vi\u1ec7c l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn c\u00e1c nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m uy t\u00edn c\u00f3 h\u1ec7 th\u1ed1ng sao l\u01b0u (backup) d\u1eef li\u1ec7u an to\u00e0n ho\u1eb7c ch\u1ee7 \u0111\u1ed9ng t\u1ea3i file XML v\u1ec1 l\u01b0u tr\u1eef t\u1ea1i nhi\u1ec1u n\u01a1i kh\u00e1c nhau.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"H\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_kh\u1edfi_t\u1ea1o_t\u1eeb_m\u00e1y_t\u00ednh_ti\u1ec1n_l\u00e0_g\u00ec?_\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n l\u00e0 g\u00ec? <\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>\u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng, d\u00e0nh ri\u00eang cho c\u00e1c m\u00f4 h\u00ecnh kinh doanh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng nh\u01b0 nh\u00e0 h\u00e0ng, si\u00eau th\u1ecb, kh\u00e1ch s\u1ea1n. Lo\u1ea1i h\u00ecnh n\u00e0y cho ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean t\u1ee5c 24\/7 m\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ed9 tr\u1ec5.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section\t\thelp class=\"sc_fs_faq sc_card    \"\n\t\t\t\t>\n\t\t\t\t<h2 id=\"H\u00f3a_\u0111\u01a1n_\u0111i\u1ec7n_t\u1eed_c\u1ea7n_l\u01b0u_tr\u1eef_trong_bao_l\u00e2u?_\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u tr\u1eef trong bao l\u00e2u? <\/h2>\t\t\t\t<div>\n\t\t\t\t\t\t<div class=\"sc_fs_faq__content\">\n\t\t\t\t\n\n<p>T\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u00f3a \u0111\u01a1n gi\u1ea5y, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 10 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. \u0110\u1ecbnh d\u1ea1ng l\u01b0u tr\u1eef b\u1eaft bu\u1ed9c l\u00e0 file XML (gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd g\u1ed1c), kh\u00f4ng ph\u1ea3i file PDF.<\/p>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/section>\n\t\t\n<script type=\"application\/ld+json\">\n\t{\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>H\u00f3a \u0111\u01a1n gi\u1ea5y truy\u1ec1n th\u1ed1ng (\u0111\u1eb7t in, t\u1ef1 in) \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c s\u1eed d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2022. Hi\u1ec7n nay, c\u00e1c b\u1ea3n in ra gi\u1ea5y t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1ec9 c\u00f3 t\u00e1c d\u1ee5ng l\u01b0u tr\u1eef, ghi s\u1ed5 k\u1ebf to\u00e1n ho\u1eb7c ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a khi v\u1eadn chuy\u1ec3n, ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 giao d\u1ecbch hay thanh to\u00e1n.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u1ed9 kinh doanh c\u00e1 th\u1ec3 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>C\u00f3. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n ho\u1eb7c n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, c\u01a1 quan thu\u1ebf s\u1ebd c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n khi c\u00f3 nhu c\u1ea7u.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ng\u00e0y l\u1eadp v\u00e0 ng\u00e0y k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c nhau c\u00f3 sao kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>Theo quy \u0111\u1ecbnh, ng\u00e0y k\u00fd s\u1ed1 c\u00f3 th\u1ec3 tr\u00f9ng ho\u1eb7c sau ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n. H\u00f3a \u0111\u01a1n n\u00e0y v\u1eabn h\u1ee3p l\u1ec7. Tuy nhi\u00ean, ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ng\u01b0\u1eddi mua c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>Kh\u00f4ng b\u1eaft bu\u1ed9c trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh c\u1ea7n c\u00f3 ch\u1eef k\u00fd s\u1ed1 n\u1ebfu hai b\u00ean c\u00f3 th\u1ecfa thu\u1eadn. \u0110\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng c\u00e1 nh\u00e2n ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, ti\u00eau th\u1ee9c ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua l\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ea5t d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>Vi\u1ec7c l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn c\u00e1c nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m uy t\u00edn c\u00f3 h\u1ec7 th\u1ed1ng sao l\u01b0u (backup) d\u1eef li\u1ec7u an to\u00e0n ho\u1eb7c ch\u1ee7 \u0111\u1ed9ng t\u1ea3i file XML v\u1ec1 l\u01b0u tr\u1eef t\u1ea1i nhi\u1ec1u n\u01a1i kh\u00e1c nhau.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n l\u00e0 g\u00ec? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>\u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng, d\u00e0nh ri\u00eang cho c\u00e1c m\u00f4 h\u00ecnh kinh doanh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng nh\u01b0 nh\u00e0 h\u00e0ng, si\u00eau th\u1ecb, kh\u00e1ch s\u1ea1n. Lo\u1ea1i h\u00ecnh n\u00e0y cho ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n li\u00ean t\u1ee5c 24\/7 m\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ed9 tr\u1ec5.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n l\u01b0u tr\u1eef trong bao l\u00e2u? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"<p>T\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u00f3a \u0111\u01a1n gi\u1ea5y, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 10 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. \u0110\u1ecbnh d\u1ea1ng l\u01b0u tr\u1eef b\u1eaft bu\u1ed9c l\u00e0 file XML (gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd g\u1ed1c), kh\u00f4ng ph\u1ea3i file PDF.<\/p>\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t\t\t]\n\t}\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111ang d\u1ea7n tr\u1edf th\u00e0nh qu\u00e1 kh\u1ee9. Thay v\u00e0o \u0111\u00f3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang l\u00e0 c\u00f4ng c\u1ee5 b\u1eaft bu\u1ed9c v\u00e0 thi\u1ebft y\u1ebfu \u0111\u1ed1i v\u1edbi m\u1ecdi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u00e1 th\u1ec3. Tuy nhi\u00ean, nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":122015,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7494],"tags":[6190],"class_list":["post-122005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hoa-don-dien-tu","tag-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/122005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/comments?post=122005"}],"version-history":[{"count":3,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/122005\/revisions"}],"predecessor-version":[{"id":122017,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/122005\/revisions\/122017"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media\/122015"}],"wp:attachment":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media?parent=122005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/categories?post=122005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/tags?post=122005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}