{"id":79809,"date":"2026-07-20T13:56:48","date_gmt":"2026-07-20T06:56:48","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=79809"},"modified":"2026-07-28T09:56:06","modified_gmt":"2026-07-28T02:56:06","slug":"quy-dinh-moi-ve-xac-dinh-ty-gia-doi-voi-doanh-nghiep-xuat-khau-tu-01-07-2026","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/quy-dinh-moi-ve-xac-dinh-ty-gia-doi-voi-doanh-nghiep-xuat-khau-tu-01-07-2026\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u t\u1eeb 01\/07\/2026"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u t\u1eeb ng\u00e0y 01\/07\/2026 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

N\u1ed9i dung bao g\u1ed3m c\u00e1ch x\u00e1c \u0111\u1ecbnh\u00a0t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong>\u00a0theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0\u00a0t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n, khai thu\u1ebf, khai h\u1ea3i quan<\/strong>\u00a0theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/p>\n

\u0110\u1ed3ng th\u1eddi, b\u00e0i vi\u1ebft c\u0169ng l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 v\u00e0 l\u01b0u \u00fd v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan.<\/p>\n<\/div><\/div>\n

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2. C\u00e1c lo\u1ea1i t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u<\/strong><\/h3>\n

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T\u1eeb ng\u00e0y\u00a001\/07\/2026<\/strong>, theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/strong>, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng m\u1ed9t lo\u1ea1i t\u1ef7 gi\u00e1 chung cho m\u1ecdi nghi\u1ec7p v\u1ee5. T\u00f9y theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng\u00a0t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong>\u00a0ho\u1eb7c\u00a0t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf theo ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan<\/strong>\u00a0theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

2.1.\u00a0T\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/span><\/strong><\/h4>\n

\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong>. T\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn doanh thu, ghi nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i thu, h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/p>\n

Do \u0111\u00f3, khi\u00a0ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u<\/strong>, doanh nghi\u1ec7p s\u1eed d\u1ee5ng\u00a0t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/strong><\/p>\n

T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf:<\/strong><\/em>\u00a0\u0110\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch l\u00e0\u00a0t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh<\/strong>\u00a0(ho\u1eb7c\u00a0t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9<\/strong>\u00a0ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh) c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch<\/strong>. Vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn BCTC.<\/p>\n

2.2. T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u, t\u1ef7 gi\u00e1 ph\u1ee5c v\u1ee5 khai thu\u1ebf v\u00e0 h\u1ea3i quan<\/span><\/strong><\/h4>\n

Tr\u01b0\u1edbc kia, t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC c\u00f3 quy \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n (Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, hi\u1ec7n t\u1ea1i l\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC). Tuy nhi\u00ean, t\u1eeb ng\u00e0y 01\/07\/2026 B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 ban h\u00e0nh Th\u00f4ng t\u01b0 89\/2026\/TT-BTC b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n

Do \u0111\u00f3,\u00a0Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb 1\/7\/2026 hi\u1ec7n \u0111ang \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/strong><\/span><\/p>\n

C\u1ee5 th\u1ec3, t\u1ea1i\u00a0kho\u1ea3n 4 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/strong>\u00a0c\u00f3 quy \u0111\u1ecbnh: \u201c4. \u0110\u1ed1i v\u1edbi\u00a0h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u,<\/strong>\u00a0t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo\u00a0quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan<\/strong>\u201c<\/em>.<\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd:\u00a0<\/strong>Kho\u1ea3n 5 \u0110i\u1ec1u 21\u00a0Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 9 \u0110i\u1ec1u 1\u00a0Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP<\/p>\n

\u0110i\u1ec1u 21. Ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/em><\/strong><\/p>\n

\u2026<\/em><\/p>\n

5. T\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0111\u1ed3ng ti\u1ec1n n\u01b0\u1edbc ngo\u00e0i d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf l\u00e0\u00a0<\/em>t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o theo h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n<\/em><\/strong>\u00a0c\u1ee7a\u00a0H<\/strong><\/em>\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam<\/em><\/strong>\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m\u00a0<\/em>cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1\u00a0<\/em><\/strong>ho\u1eb7c l\u00e0 t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc ng\u00e0y th\u1ee9 n\u0103m trong tr\u01b0\u1eddng h\u1ee3p ng\u00e0y th\u1ee9 n\u0103m l\u00e0 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9. T\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf cho c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd trong tu\u1ea7n.<\/em><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 th\u00ec x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi m\u1ed9t s\u1ed1 ngo\u1ea1i t\u1ec7 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 tr\u00ean trang \u0111i\u1ec7n t\u1eed c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam. \u0110\u1ed1i v\u1edbi c\u00e1c ngo\u1ea1i t\u1ec7 ch\u01b0a \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o th\u00ec tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1.<\/em><\/p>\n

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T\u1ef7 gi\u00e1 theo ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan<\/strong><\/em>\u00a0l\u00e0\u00a0t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a Vietcombank<\/strong>\u00a0\u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 v\u00e0o\u00a0cu\u1ed1i ng\u00e0y Th\u1ee9 N\u0103m c\u1ee7a tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/strong>\u00a0ho\u1eb7c l\u00e0\u00a0t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc ng\u00e0y Th\u1ee9 N\u0103m<\/strong>\u00a0trong tr\u01b0\u1eddng h\u1ee3p Th\u1ee9 N\u0103m l\u00e0 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi\u00a0ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c Vietcombank c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1<\/strong>, \u00e1p d\u1ee5ng\u00a0t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 ngo\u1ea1i t\u1ec7<\/strong>\u00a0do\u00a0Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1<\/strong>.<\/p>\n

=> T\u00f3m l\u1ea1i, T\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u, t\u1ef7 gi\u00e1 ph\u1ee5c v\u1ee5 khai thu\u1ebf v\u00e0 h\u1ea3i quan d\u00f9ng t\u1ef7 gi\u00e1 mua v\u00e0o chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Vietcombank t\u1ea1i cu\u1ed1i ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ec3 \u00e1p d\u1ee5ng cho t\u1edd khai h\u1ea3i quan trong tu\u1ea7n.<\/p>\n

Ngo\u1ea1i t\u1ec7 ch\u01b0a \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 th\u00ec x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi m\u1ed9t s\u1ed1 ngo\u1ea1i t\u1ec7 do NHNN c\u00f4ng b\u1ed1<\/p>\n

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Vi\u1ec7c t\u1ed3n t\u1ea1i \u0111\u1ed3ng th\u1eddi t\u1ef7 gi\u00e1 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 khai thu\u1ebf\/h\u1ea3i quan c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa:<\/div>\n
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  • Doanh thu ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n
  • Doanh thu th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u.<\/li>\n
  • Doanh thu ph\u1ee5c v\u1ee5 khai b\u00e1o h\u1ea3i quan.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":137,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,2636,3301],"ht-kb-tag":[],"class_list":["post-79809","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-chtg"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/79809","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/137"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=79809"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/79809\/revisions"}],"predecessor-version":[{"id":80083,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/79809\/revisions\/80083"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=79809"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=79809"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=79809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}