{"id":35084,"date":"2025-05-22T14:48:20","date_gmt":"2025-05-22T07:48:20","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35084"},"modified":"2025-06-09T17:19:05","modified_gmt":"2025-06-09T10:19:05","slug":"thoi-diem-xuat-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html","title":{"rendered":"[M\u1edbi] Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/06\/2025"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d50c9012506\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" 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href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Quy_dinh_chung_ve_thoi_diem_xuat_hoa_don_dien_tu\" >Quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Ban_hang_hoa\" >B\u00e1n h\u00e0ng h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Cung_cap_dich_vu\" >Cung c\u1ea5p d\u1ecbch v\u1ee5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Thoi_diem_xuat_hoa_don_dien_tu_trong_cac_truong_hop_dac_thu\" >Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Dich_vu_so_luong_lon_phat_sinh_thuong_xuyen_Diem_a\" >D\u1ecbch v\u1ee5 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean (\u0110i\u1ec3m a)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Tim_kiem_tham_do_khai_thac_che_bien_dau_tho_Diem_e\" >T\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4 (\u0110i\u1ec3m e)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Cho_vay_va_dai_ly_doi_ngoai_te_Diem_l\" >Cho vay v\u00e0 \u0111\u1ea1i l\u00fd \u0111\u1ed5i ngo\u1ea1i t\u1ec7 (\u0110i\u1ec3m l)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Van_tai_hanh_khach_bang_taxi_su_dung_phan_mem_tinh_tien_Diem_m\" >V\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng taxi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n (\u0110i\u1ec3m m)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Kham_chua_benh_Diem_n\" >Kh\u00e1m ch\u1eefa b\u1ec7nh (\u0110i\u1ec3m n)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Kinh_doanh_bao_hiem_Diem_p\" >Kinh doanh b\u1ea3o hi\u1ec3m (\u0110i\u1ec3m p)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Kinh_doanh_xo_so_Diem_q\" >Kinh doanh x\u1ed5 s\u1ed1 (\u0110i\u1ec3m q)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Kinh_doanh_casino_va_tro_choi_dien_tu_co_thuong_Diem_r\" >Kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng (\u0110i\u1ec3m r)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Ban_xang_dau_le_Diem_k\" >B\u00e1n x\u0103ng d\u1ea7u l\u1ebb (\u0110i\u1ec3m k)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Xay_dung_lap_dat_va_kinh_doanh_bat_dong_san_Diem_i\" >X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t v\u00e0 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n (\u0110i\u1ec3m i)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Thu_phi_su_dung_duong_bo_dien_tu_khong_dung\" >Thu ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/vtcpay.vn\/blog\/thoi-diem-xuat-hoa-don-dien-tu.html\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) \u0111\u00e3 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u th\u1ef1c ti\u1ec5n v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025) \u0111\u00e3 s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, cung c\u1ea5p quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 <strong>th\u1eddi \u0111i\u1ec3m <a href=\"https:\/\/vtcpay.vn\/blog\/?p=35084&amp;preview=true\">xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/strong> trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kinh doanh \u0111a d\u1ea1ng. Trong b\u00e0i vi\u1ebft n\u00e0y, <strong><span style=\"color: #3366ff;\">VTC Pay Blog<\/span><\/strong> s\u1ebd ph\u00e2n t\u00edch s\u00e2u c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang, tr\u00e1nh sai s\u00f3t v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_chung_ve_thoi_diem_xuat_hoa_don_dien_tu\"><\/span><span style=\"color: #3366ff;\"><b>Quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m xu\u1ea5t H\u0110\u0110T cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_hang_hoa\"><\/span><b>B\u00e1n h\u00e0ng h\u00f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i 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, b\u1ea5t k\u1ec3 \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo sau ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh h\u1ea3i quan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi giao h\u00e0ng ho\u1eb7c b\u00e0n giao nhi\u1ec1u l\u1ea7n, m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cung_cap_dich_vu\"><\/span><b>Cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp khi ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. N\u1ebfu<\/span> <span style=\"font-weight: 400;\">thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5, c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed7i l\u1ea7n b\u00e0n giao t\u1eebng c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5, ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5.<\/span><\/p>\n<figure id=\"attachment_35086\" aria-describedby=\"caption-attachment-35086\" style=\"width: 940px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35086\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/thoi-diem-xuat-hoa-don-dien-tu-02.jpg\" alt=\"th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"940\" height=\"788\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/thoi-diem-xuat-hoa-don-dien-tu-02.jpg 940w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/thoi-diem-xuat-hoa-don-dien-tu-02-300x251.jpg 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/thoi-diem-xuat-hoa-don-dien-tu-02-768x644.jpg 768w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/thoi-diem-xuat-hoa-don-dien-tu-02-696x583.jpg 696w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/thoi-diem-xuat-hoa-don-dien-tu-02-501x420.jpg 501w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><figcaption id=\"caption-attachment-35086\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dien_tu_trong_cac_truong_hop_dac_thu\"><\/span><span style=\"color: #3366ff;\"><b>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung c\u00e1c \u0111i\u1ec3m a, e, l, m, n, p, q, r t\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dich_vu_so_luong_lon_phat_sinh_thuong_xuyen_Diem_a\"><\/span><b>D\u1ecbch v\u1ee5 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean (\u0110i\u1ec3m a)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, vi\u1ec5n th\u00f4ng, b\u01b0u ch\u00ednh, logistics, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, h\u00e0ng kh\u00f4ng, ho\u1eb7c th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, ch\u1ee9ng kho\u00e1n, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n, thu ph\u00ed \u0111\u01b0\u1eddng b\u1ed9, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 khi ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean, nh\u01b0ng kh\u00f4ng qu\u00e1 ng\u00e0y 7 c\u1ee7a th\u00e1ng ti\u1ebfp theo ho\u1eb7c 7 ng\u00e0y sau khi k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc theo th\u1ecfa thu\u1eadn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng v\u00e0 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ho\u00e0n th\u00e0nh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u, ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 2 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5. Khi b\u00e1n th\u1ebb tr\u1ea3 tr\u01b0\u1edbc ho\u1eb7c thu c\u01b0\u1edbc h\u00f2a m\u1ea1ng, n\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ed5ng h\u1ee3p cu\u1ed1i ng\u00e0y ho\u1eb7c \u0111\u1ecbnh k\u1ef3 trong th\u00e1ng cho c\u00e1c giao d\u1ecbch kh\u00f4ng cung c\u1ea5p th\u00f4ng tin kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tim_kiem_tham_do_khai_thac_che_bien_dau_tho_Diem_e\"><\/span><b>T\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4 (\u0110i\u1ec3m e)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ea7u th\u00f4, condensate, s\u1ea3n ph\u1ea9m t\u1eeb d\u1ea7u th\u00f4, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp khi x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c, b\u1ea5t k\u1ec3 \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. \u0110\u1ed1i v\u1edbi kh\u00ed thi\u00ean nhi\u00ean ho\u1eb7c kh\u00ed than chuy\u1ec3n qua \u0111\u01b0\u1eddng \u1ed1ng, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp khi x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh\u00ed giao trong th\u00e1ng, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cho_vay_va_dai_ly_doi_ngoai_te_Diem_l\"><\/span><b>Cho vay v\u00e0 \u0111\u1ea1i l\u00fd \u0111\u1ed5i ngo\u1ea1i t\u1ec7 (\u0110i\u1ec3m l)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo k\u1ef3 h\u1ea1n thu l\u00e3i trong h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu \u0111\u01b0\u1ee3c l\u00e3i v\u00e0 theo d\u00f5i ngo\u1ea1i b\u1ea3ng, khi \u0111\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n khi thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i. \u0110\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd \u0111\u1ed5i ngo\u1ea1i t\u1ec7, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 nh\u1eadn, chi, tr\u1ea3 ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_tai_hanh_khach_bang_taxi_su_dung_phan_mem_tinh_tien_Diem_m\"><\/span><b>V\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng taxi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n (\u0110i\u1ec3m m)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp ngay khi k\u1ebft th\u00fac chuy\u1ebfn \u0111i, \u0111\u1ed3ng th\u1eddi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kham_chua_benh_Diem_n\"><\/span><b>Kh\u00e1m ch\u1eefa b\u1ec7nh (\u0110i\u1ec3m n)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u01a1 s\u1edf y t\u1ebf s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd vi\u1ec7n ph\u00ed l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p cu\u1ed1i ng\u00e0y cho c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n ri\u00eang. N\u1ebfu kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 giao ngay. \u0110\u1ed1i v\u1edbi thanh to\u00e1n b\u1ea3o hi\u1ec3m y t\u1ebf, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp khi c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i thanh to\u00e1n chi ph\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kinh_doanh_bao_hiem_Diem_p\"><\/span><b>Kinh doanh b\u1ea3o hi\u1ec3m (\u0110i\u1ec3m p)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kinh_doanh_xo_so_Diem_q\"><\/span><b>Kinh doanh x\u1ed5 s\u1ed1 (\u0110i\u1ec3m q)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi x\u1ed5 s\u1ed1 truy\u1ec1n th\u1ed1ng ho\u1eb7c v\u00e9 x\u1ed5 s\u1ed1 in s\u1eb5n, doanh nghi\u1ec7p l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf cho t\u1eebng \u0111\u1ea1i l\u00fd sau khi thu h\u1ed3i v\u00e9 kh\u00f4ng ti\u00eau th\u1ee5, ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc k\u1ef3 m\u1edf th\u01b0\u1edfng ti\u1ebfp theo.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kinh_doanh_casino_va_tro_choi_dien_tu_co_thuong_Diem_r\"><\/span><b>Kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng (\u0110i\u1ec3m r)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp ch\u1eadm nh\u1ea5t 1 ng\u00e0y sau th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu (t\u1eeb 0 gi\u1edd \u0111\u1ebfn 23 gi\u1edd 59 ph\u00fat c\u00f9ng ng\u00e0y), k\u00e8m theo vi\u1ec7c chuy\u1ec3n d\u1eef li\u1ec7u doanh thu (s\u1ed1 ti\u1ec1n thu tr\u1eeb s\u1ed1 ti\u1ec1n tr\u1ea3 th\u01b0\u1edfng) theo m\u1eabu quy \u0111\u1ecbnh (01\/TH-DT) \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ban_xang_dau_le_Diem_k\"><\/span><b>B\u00e1n x\u0103ng d\u1ea7u l\u1ebb (\u0110i\u1ec3m k)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac m\u1ed7i l\u1ea7n b\u00e1n x\u0103ng d\u1ea7u. Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 H\u0110\u0110T \u0111\u1ec3 tra c\u1ee9u khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xay_dung_lap_dat_va_kinh_doanh_bat_dong_san_Diem_i\"><\/span><b>X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t v\u00e0 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n (\u0110i\u1ec3m i)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi vi\u1ec7c x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh. \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 b\u00e1n, n\u1ebfu \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu\/s\u1eed d\u1ee5ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao; n\u1ebfu ch\u01b0a chuy\u1ec3n giao, c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_phi_su_dung_duong_bo_dien_tu_khong_dung\"><\/span><b>Thu ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m xe l\u01b0u th\u00f4ng qua tr\u1ea1m thu ph\u00ed. N\u1ebfu kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 nhi\u1ec1u l\u1ea7n trong th\u00e1ng, H\u0110\u0110T c\u00f3 th\u1ec3 l\u1eadp \u0111\u1ecbnh k\u1ef3, ch\u1eadm nh\u1ea5t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5, li\u1ec7t k\u00ea chi ti\u1ebft t\u1eebng l\u01b0\u1ee3t xe.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #3366ff;\"><b>K\u1ebft lu\u1eadn<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025, cung c\u1ea5p khung ph\u00e1p l\u00fd chi ti\u1ebft v\u00e0 linh ho\u1ea1t v\u1ec1<\/span><b> th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a c\u00e1c l\u0129nh v\u1ef1c kinh doanh \u0111a d\u1ea1ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tri\u1ec3n khai hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng c\u00e1c <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><a href=\"https:\/\/vtcpos.vn\/\"><span style=\"font-weight: 400;\">gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/a><span style=\"font-weight: 400;\"> uy t\u00edn, tu\u00e2n th\u1ee7 ho\u00e0n to\u00e0n Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2024\/TT-BTC nh\u01b0 <\/span><a href=\"https:\/\/vtcpos.vn\/\"><span style=\"font-weight: 400;\">VTC POS <\/span><\/a><span style=\"font-weight: 400;\">\u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p b\u00e1n l\u1ebb, nh\u00e0 h\u00e0ng, v\u00e0 d\u1ecbch v\u1ee5 d\u1ec5 d\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n nhanh ch\u00f3ng, ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh c\u01a1 quan thu\u1ebf, t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 n\u00e2ng cao tr\u1ea3i nghi\u1ec7m qu\u1ea3n l\u00fd cho doanh nghi\u1ec7p!<\/span><\/p>\n<p><strong>XEM TH\u00caM:<\/strong><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/dieu-chinh-hoa-don-dien-tu-co-sai-sot-theo-nghi-dinh-70-2025.html\">\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t theo ngh\u1ecb \u0111\u1ecbnh 70\/2025<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/truong-hop-su-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien.html\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/mau-bien-ban-huy-hoa-don-dien-tu-2025.html\">M\u1eabu bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025<\/a><\/p>\n<p><a href=\"https:\/\/vtcpay.vn\/blog\/mau-quyet-dinh-hoa-don-dien-tu.html\">M\u1eabu quy\u1ebft \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi nh\u1ea5t 2025<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) \u0111\u00e3 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u th\u1ef1c ti\u1ec5n v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025) \u0111\u00e3 s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung \u0110i\u1ec1u 9 [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":35085,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[282],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin 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