{"id":35193,"date":"2025-05-29T00:22:30","date_gmt":"2025-05-28T17:22:30","guid":{"rendered":"https:\/\/vtcpay.vn\/blog\/?p=35193"},"modified":"2025-05-29T00:22:30","modified_gmt":"2025-05-28T17:22:30","slug":"nghi-dinh-123-ve-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-ve-hoa-don-dien-tu.html","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb m\u1edbi nh\u1ea5t"},"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-69d54f8a63c60\" 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\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d54f8a63c60\" checked aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-ve-hoa-don-dien-tu.html\/#1_Nghi_dinh_1232020ND-CP_Quy_dinh_ve_hoa_don_dien_tu_chung_tu\" >1. Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-ve-hoa-don-dien-tu.html\/#2_Nhung_diem_dang_chu_y_trong_Nghi_dinh_123_ve_hoa_don_dien_tu_chung_tu\" >2. Nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd trong Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-ve-hoa-don-dien-tu.html\/#3_Diem_moi_cua_Nghi_dinh_123_so_voi_Nghi_dinh_119\" >3. \u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123 so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 119<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-ve-hoa-don-dien-tu.html\/#31_Mo_rong_doi_tuong_ap_dung_hoa_don_dien_tu\" >3.1. M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-ve-hoa-don-dien-tu.html\/#32_Quy_dinh_ro_cac_hanh_vi_cam_trong_quan_ly_su_dung_hoa_don_chung_tu\" >3.2. Quy \u0111\u1ecbnh r\u00f5 c\u00e1c h\u00e0nh vi c\u1ea5m trong qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/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\/nghi-dinh-123-ve-hoa-don-dien-tu.html\/#33_Bo_sung_them_02_loai_hoa_don\" >3.3. B\u1ed5 sung th\u00eam 02 lo\u1ea1i h\u00f3a \u0111\u01a1n<\/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\/nghi-dinh-123-ve-hoa-don-dien-tu.html\/#34_Quy_dinh_thoi_diem_lap_hoa_don_voi_mot_so_truong_hop_cu_the\" >3.4. Quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vtcpay.vn\/blog\/nghi-dinh-123-ve-hoa-don-dien-tu.html\/#Tam_ket\" >T\u1ea1m k\u1ebft\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<p><i><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1\/7\/2022, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <\/span><\/i><b><i><a href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n<\/a> t\u1eed<\/i><\/b><i><span style=\"font-weight: 400;\">, ch\u1ee9ng t\u1eeb \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1edbi h\u1ea7u h\u1ebft doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh. Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n, n\u1ed9i dung b\u1eaft bu\u1ed9c, tr\u00ecnh t\u1ef1 ph\u00e1t h\u00e0nh, x\u1eed l\u00fd sai s\u00f3t v\u00e0 ch\u1ebf t\u00e0i vi ph\u1ea1m. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, <\/span><\/i><a href=\"https:\/\/vtcpay.vn\/blog\/\" target=\"_blank\" rel=\"noopener\"><b><i>VTC Pay<\/i><\/b><\/a><i><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 n\u1ed9i dung ngh\u1ecb \u0111\u1ecbnh, nh\u1eefng \u0111\u1ed5i m\u1edbi v\u00e0 \u0111i\u1ec3m c\u1ea7n ch\u00fa \u00fd \u0111\u1ec3 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u00e9!<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Nghi_dinh_1232020ND-CP_Quy_dinh_ve_hoa_don_dien_tu_chung_tu\"><\/span><b>1. Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ng\u00e0y 19-10-2020 Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eed y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p\/t\u1ed5 ch\u1ee9c\/h\u1ed9 kinh doanh khi tham gia giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i s\u1eed d\u1ee5ng H\u0110\u0110T \u0111\u1ec3 ghi l\u1ea1i th\u00f4ng tin giao d\u1ecbch bu\u00f4n b\u00e1n. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01-07-2022.<\/span><\/p>\n<figure id=\"attachment_35196\" aria-describedby=\"caption-attachment-35196\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-35196 size-full\" title=\"Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-1.png\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"650\" height=\"482\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-1.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-1-300x222.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-1-485x360.png 485w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-1-566x420.png 566w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-1-80x60.png 80w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-1-265x198.png 265w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-35196\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 123 \u0111\u01b0\u1ee3c ch\u00ednh ph\u1ee7 ban h\u00e0nh v\u1ec1 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Th\u00eam \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh bao g\u1ed3m ph\u1ea1m vi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kho \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed; \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"2_Nhung_diem_dang_chu_y_trong_Nghi_dinh_123_ve_hoa_don_dien_tu_chung_tu\"><\/span><b>2. Nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd trong Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh nhi\u1ec1u quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111ang c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c nhau thi\u1ebfu t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t, Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh. Ng\u00e0y 19\/10\/2020, Ch\u00ednh ph\u1ee7 ch\u00ednh th\u1ee9c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1edbi nh\u1eefng quy \u0111\u1ecbnh r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ch\u1ee9ng t\u1eeb khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. \u0110\u1ed3ng th\u1eddi, x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0 c\u01a1 quan li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2022, song khuy\u1ebfn kh\u00edch c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 \u00e1p d\u1ee5ng s\u1edbm h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u0169 nh\u01b0 <\/span><b>51\/2010\/N\u0110-CP, 04\/2014\/N\u0110-CP, 119\/2018\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y<\/span><b> 30\/6\/2022<\/b><span style=\"font-weight: 400;\">. M\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n trong c\u00e1c ngh\u1ecb \u0111\u1ecbnh c\u0169 \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf, ti\u00eau bi\u1ec3u nh\u01b0 <\/span><b>kho\u1ea3n 2 v\u00e0 4 \u0111i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh 119<\/b><span style=\"font-weight: 400;\"> t\u1eeb 01\/11\/2020, v\u00e0 <\/span><b>kho\u1ea3n 12 \u0111i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c \u0111\u00e3 mua h\u00f3a \u0111\u01a1n t\u1eeb c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 123 \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng ti\u1ebfp \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2022.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y do B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1eb7t in theo <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 151\/2017\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia theo <\/span><b>Th\u00f4ng t\u01b0 16\/2012\/TT-BTC<\/b><span style=\"font-weight: 400;\"> v\u1eabn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n cho \u0111\u1ebfn khi c\u00f3 th\u00f4ng b\u00e1o chuy\u1ec3n sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_35197\" aria-describedby=\"caption-attachment-35197\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-35197 size-full\" title=\"Ngh\u1ecb \u0111\u1ecbnh 123 \" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-2.png\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 123 \" width=\"650\" height=\"406\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-2.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-2-300x187.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-35197\" class=\"wp-caption-text\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi trong ngh\u1ecb \u0111\u1ecbnh 123<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"3_Diem_moi_cua_Nghi_dinh_123_so_voi_Nghi_dinh_119\"><\/span><b>3. \u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123 so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 119<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">So v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 119\/2019\/N\u0110-CP, nh\u1eefng quy \u0111\u1ecbnh \u1edf Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb khi b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_Mo_rong_doi_tuong_ap_dung_hoa_don_dien_tu\"><\/span><b>3.1. M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 119. Ngh\u1ecb \u0111\u1ecbnh 123 b\u1ed5 sung th\u00eam:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c thu thu\u1ebf, l\u1ec7 ph\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c in h\u00f3a \u0111\u01a1n, bi\u00ean lai, cung c\u1ea5p ph\u1ea7n m\u1ec1m in bi\u00ean lai<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, t\u1ea5t c\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c thu thu\u1ebf, l\u1ec7 ph\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c in h\u00f3a \u0111\u01a1n, bi\u00ean lai, cung c\u1ea5p ph\u1ea7n m\u1ec1m in bi\u00ean lai<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o 100% \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n kinh doanh s\u1ebd th\u1ed1ng nh\u1ea5t s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 thay th\u1ebf ho\u00e0n to\u00e0n h\u00f3a \u0111\u01a1n gi\u1ea5y t\u1eeb ng\u00e0y 1\/7\/2022.<\/span><\/p>\n<figure id=\"attachment_35198\" aria-describedby=\"caption-attachment-35198\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-35198 size-full\" title=\"Ngh\u1ecb \u0111\u1ecbnh 123 \" src=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-3.png\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 123 \" width=\"650\" height=\"488\" srcset=\"https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-3.png 650w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-3-300x225.png 300w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-3-559x420.png 559w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-3-80x60.png 80w, https:\/\/vtcpay.vn\/blog\/wp-content\/uploads\/2025\/05\/nghi-dinh-123-ve-hoa-don-dien-tu-3-265x198.png 265w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-35198\" class=\"wp-caption-text\">Theo Ngh\u1ecb \u0111\u1ecbnh 123, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ng\u00e0y c\u00e0ng \u0111a d\u1ea1ng<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"32_Quy_dinh_ro_cac_hanh_vi_cam_trong_quan_ly_su_dung_hoa_don_chung_tu\"><\/span><b>3.2. Quy \u0111\u1ecbnh r\u00f5 c\u00e1c h\u00e0nh vi c\u1ea5m trong qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 5 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020 \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>H\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c thu\u1ebf:<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">G\u00e2y kh\u00f3 d\u1ec5, phi\u1ec1n h\u00e0 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi mua h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bao che, ti\u1ebfp tay cho vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Nh\u1eadn h\u1ed1i l\u1ed9 trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>H\u00e0nh vi c\u1ea5m \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan:<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7, kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c gian l\u1eadn li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u1ea3n tr\u1edf c\u00f4ng ch\u1ee9c thu\u1ebf thi h\u00e0nh nhi\u1ec7m v\u1ee5, bao g\u1ed3m h\u00e0nh vi x\u00fac ph\u1ea1m, \u0111e d\u1ecda s\u1ee9c kh\u1ecfe, nh\u00e2n ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Truy c\u1eadp tr\u00e1i ph\u00e9p, s\u1eeda \u0111\u1ed5i, ph\u00e1 ho\u1ea1i h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u01b0a h\u1ed1i l\u1ed9 ho\u1eb7c c\u00f3 h\u00e0nh vi tr\u1ee5c l\u1ee3i b\u1ea5t ch\u00ednh th\u00f4ng qua h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"33_Bo_sung_them_02_loai_hoa_don\"><\/span><b>3.3. B\u1ed5 sung th\u00eam 02 lo\u1ea1i h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i 3 h\u00f3a \u0111\u01a1n th\u00f4ng d\u1ee5ng \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 119. Th\u00ec Ngh\u1ecb \u0111\u1ecbnh 123 \u0111\u00e3 b\u1ed5 sung th\u00eam 2 lo\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi l\u00e0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"34_Quy_dinh_thoi_diem_lap_hoa_don_voi_mot_so_truong_hop_cu_the\"><\/span><b>3.4. Quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n l\u00e0 ng\u01b0\u1eddi m\u1edbi v\u00e0 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh? T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i th\u00f4ng tin v\u1edbi C\u01a1 quan Thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m qua \u0111\u1ea1i l\u00fd<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t \u0111i\u1ec7n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng taxi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi thu ph\u00ed \u0111\u01b0\u1eddng b\u1ed9 kh\u00f4ng d\u1eebng<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tam_ket\"><\/span><b>T\u1ea1m k\u1ebft\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">, ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng hi\u1ec7n \u0111\u1ea1i, minh b\u1ea1ch v\u00e0 \u0111\u1ed3ng b\u1ed9. Vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c. V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c c\u1ea7n nhanh ch\u00f3ng r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 v\u00e0 quy tr\u00ecnh n\u1ed9i b\u1ed9 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><b>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/huong-dan-tra-cuu-dien-tu-chinh-xac.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn tra c\u1ee9u \u0111i\u1ec7n t\u1eed ch\u00ednh x\u00e1c theo Th\u00f4ng t\u01b0 78<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/tra-cuu-hoa-don-dien-tu-tong-cuc-thue.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ed5ng c\u1ee5c thu\u1ebf<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vtcpay.vn\/blog\/mau-hoa-don-dien-tu-thong-dung.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p 5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng d\u1ee5ng theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 1\/7\/2022, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1edbi h\u1ea7u h\u1ebft doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh. Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n, n\u1ed9i dung b\u1eaft bu\u1ed9c, tr\u00ecnh t\u1ef1 [&hellip;]<\/p>\n","protected":false},"author":28,"featured_media":35195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[281,282],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb m\u1edbi nh\u1ea5t<\/title>\n<meta name=\"description\" content=\"Ng\u00e0y 19\/10\/2020, Ch\u00ednh Ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng l\u1ee3i \u00edch trong qu\u00e1 tr\u00ecnh 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