{"id":12252,"date":"2025-10-07T07:00:22","date_gmt":"2025-10-07T07:00:22","guid":{"rendered":"https:\/\/bason.vn\/?p=12252"},"modified":"2025-09-15T08:04:31","modified_gmt":"2025-09-15T08:04:31","slug":"hang-tam-nhap-tai-xuat-co-xuat-hoa-don-khong","status":"publish","type":"post","link":"https:\/\/bason.vn\/en\/hang-tam-nhap-tai-xuat-co-xuat-hoa-don-khong\/","title":{"rendered":"H\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?"},"content":{"rendered":"

H\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh \u0111\u1ec3 k\u00ea khai \u0111\u00fang v\u00e0 tr\u00e1nh r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n

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Khi n\u00e0o c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i trong TNTX?<\/span><\/h2>\n

Khi l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp v\u00e0 t\u00e1i xu\u1ea5t<\/span><\/h3>\n

Trong c\u1ea3 hai giai \u0111o\u1ea1n t\u1ea1m nh\u1eadp v\u00e0 t\u00e1i xu\u1ea5t, doanh nghi\u1ec7p \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i cung c\u1ea5p h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a b\u1ed9 ch\u1ee9ng t\u1eeb khai b\u00e1o h\u1ea3i quan. H\u00f3a \u0111\u01a1n n\u00e0y \u0111i k\u00e8m v\u1edbi v\u1eadn \u0111\u01a1n, CO, CQ v\u00e0 h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan \u2013 d\u00f9 trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thanh to\u00e1n th\u1ef1c t\u1ebf. Vi\u1ec7c ghi r\u00f5 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n gi\u00fap c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a l\u00f4 h\u00e0ng v\u00e0 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c mi\u1ec5n, gi\u1ea3m hay \u00e1p thu\u1ebf.<\/span><\/p>\n

H\u00e0ng g\u1eedi \u0111i h\u1ed9i ch\u1ee3, b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa<\/span><\/h3>\n

Ngay c\u1ea3 v\u1edbi h\u00e0ng h\u00f3a kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i \u2013 nh\u01b0 tr\u01b0ng b\u00e0y t\u1ea1i h\u1ed9i ch\u1ee3, g\u1eedi \u0111i b\u1ea3o h\u00e0nh ho\u1eb7c s\u1eeda ch\u1eefa \u2013 doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ch\u1ee9ng minh r\u00f5 r\u00e0ng m\u1ee5c \u0111\u00edch TNTX, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 khai b\u00e1o h\u1ea3i quan ch\u00ednh x\u00e1c. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh v\u00e0 ch\u00fa th\u00edch \u201ckh\u00f4ng thanh to\u00e1n\u201d, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng ho\u1eb7c ghi sai l\u1ec7ch gi\u00e1 tr\u1ecb th\u1ef1c.<\/span><\/p>\n

Khi t\u00e1i xu\u1ea5t sau qu\u00e1 tr\u00ecnh gia c\u00f4ng ho\u1eb7c b\u1ea3o qu\u1ea3n<\/span><\/h3>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t sau khi gia c\u00f4ng ho\u1eb7c b\u1ea3o qu\u1ea3n t\u1ea1i Vi\u1ec7t Nam, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i s\u1ebd th\u1ec3 hi\u1ec7n ph\u1ea7n gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ebfu c\u00f3. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed1i chi\u1ebfu quy tr\u00ecnh gia c\u00f4ng, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi r\u1ee7i ro truy thu thu\u1ebf ho\u1eb7c nghi ng\u1edd gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

\"hang-tam-nhap-tai-xuat-co-xuat-hoa-don-khong\"<\/p>\n

Khi n\u00e0o c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh (GTGT)?<\/span><\/h2>\n

Ch\u1ec9 khi c\u00f3 ph\u00e1t sinh doanh thu n\u1ed9i \u0111\u1ecba<\/span><\/h3>\n

H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh (c\u00f2n g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n GTGT) ch\u1ec9 b\u1eaft bu\u1ed9c khi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam v\u00e0 ph\u00e1t sinh doanh thu. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ea1m nh\u1eadp \u0111\u01b0\u1ee3c b\u00e1n l\u1ea1i trong n\u01b0\u1edbc, d\u00f9 ban \u0111\u1ea7u khai b\u00e1o theo h\u00ecnh th\u1ee9c TNTX, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu l\u00f4 h\u00e0ng \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t \u0111\u00fang quy \u0111\u1ecbnh \u2013 kh\u00f4ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba v\u00e0 kh\u00f4ng c\u00f3 giao d\u1ecbch mua b\u00e1n trong n\u01b0\u1edbc \u2013 th\u00ec kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ch\u1ec9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 ph\u1ee5c v\u1ee5 th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n<\/span><\/h3>\n

\u2013 H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng thay th\u1ebf \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh n\u1ebfu c\u00f3 giao d\u1ecbch trong n\u01b0\u1edbc. Vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa hai lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi ph\u1ea1m v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n.<\/span><\/p>\n

\u2013 Kh\u00f4ng k\u00ea khai thu\u1ebf GTGT v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp r\u1ed3i t\u00e1i xu\u1ea5t nguy\u00ean tr\u1ea1ng ra n\u01b0\u1edbc ngo\u00e0i. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb (h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, h\u1ee3p \u0111\u1ed3ng, v\u1eadn \u0111\u01a1n, t\u1edd khai\u2026) \u0111\u1ec3 ch\u1ee9ng minh lu\u1ed3ng h\u00e0ng kh\u00e9p k\u00edn n\u1ebfu b\u1ecb ki\u1ec3m tra sau th\u00f4ng quan.<\/span><\/p>\n

\"hang-tam-nhap-tai-xuat-co-xuat-hoa-don-khong<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi xu\u1ea5t h\u00f3a \u0111\u01a1n TNTX?<\/span><\/h2>\n

Ghi r\u00f5 m\u1ee5c \u0111\u00edch tr\u00ean h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/h3>\n

H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i trong h\u00ecnh th\u1ee9c t\u1ea1m nh\u1eadp \u2013 t\u00e1i xu\u1ea5t kh\u00f4ng ch\u1ec9 l\u00e0 ch\u1ee9ng t\u1eeb v\u1ec1 tr\u1ecb gi\u00e1 m\u00e0 c\u00f2n l\u00e0 b\u1eb1ng ch\u1ee9ng v\u1ec1 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ghi r\u00f5 m\u1ee5c \u0111\u00edch ngay tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi ki\u1ec3m tra h\u1ed3 s\u01a1:<\/span><\/p>\n