{"id":82047,"date":"2026-09-18T14:41:56","date_gmt":"2026-09-18T07:41:56","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=82047"},"modified":"2026-09-18T15:27:19","modified_gmt":"2026-09-18T08:27:19","slug":"xuat-hoa-don-hang-hoa-dich-vu-tieu-dung-noi-bo","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/xuat-hoa-don-hang-hoa-dich-vu-tieu-dung-noi-bo\/","title":{"rendered":"Xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m, bao g\u1ed3m x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i t\u00ednh thu\u1ebf GTGT v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m\u00a0c\u0103n c\u1ee9 ph\u00e1p l\u00fd, nguy\u00ean t\u1eafc l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c b\u01b0\u1edbc l\u1eadp h\u00f3a \u0111\u01a1n ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<\/div><\/div>\n

<\/span><\/p>\n

2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n

<\/div>

\n

2.1. Kh\u00e1i ni\u1ec7m v\u1ec1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/strong><\/span><\/h4>\n

C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 1 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 nh\u01b0 sau:<\/p>\n

\u0110i\u1ec1u 6. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y. Trong \u0111\u00f3,\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung c\u1ea5p s\u1eed d\u1ee5ng cho ti\u00eau d\u00f9ng<\/strong>, kh\u00f4ng bao g\u1ed3m:<\/p>\n

a) H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh nh\u01b0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh trong m\u1ed9t c\u01a1 s\u1edf kinh doanh.<\/p>\n

b) H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung c\u1ea5p s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 s\u1ea3n xu\u1ea5t).<\/p>\n

c) T\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong c\u01a1 s\u1edf kinh doanh; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang s\u1eed d\u1ee5ng, \u0111\u00e3 th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao khi \u0111i\u1ec1u chuy\u1ec3n theo gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean do m\u1ed9t c\u01a1 s\u1edf kinh doanh s\u1edf h\u1eefu 100% v\u1ed1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p. C\u01a1 s\u1edf kinh doanh c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c\u00f3 l\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p ph\u1ea3i c\u00f3: bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh, h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft; bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n (ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt), k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/p>\n

C\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c kho\u1ea3n n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

T\u00f3m l\u1ea1i<\/strong><\/p>\n

    \n
  • N\u1ebfu\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh<\/strong>\u00a0c\u1ee7a c\u01a1 s\u1edf kinh doanh nh\u01b0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh trong m\u1ed9t c\u01a1 s\u1edf kinh doanh. Ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung c\u1ea5p\u00a0s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/strong>\u00a0(bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh do c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 s\u1ea3n xu\u1ea5t) =>\u00a0Th\u00ec s\u1ebd kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT.<\/strong><\/li>\n
  • C\u00f2n n\u1ebfu\u00a0kh\u00f4ng thu\u1ed9c 3 tr\u01b0\u1eddng h\u1ee3p a, b, c<\/strong>\u00a0tr\u00ean th\u00ec s\u1ebd\u00a0ph\u1ea3i t\u00ednh thu\u1ebf GTGT theo gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/strong>\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n

    2.2. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 t\u00ednh thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/span><\/h4>\n

    C\u0103n c\u1ee9 \u0110i\u1ec1u 4\u00a0Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP\u00a0<\/strong>v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/p>\n

    Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/em><\/strong><\/p>\n

    1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0<\/em>\u00a0ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/em><\/strong>; xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/em><\/p>\n

    H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh. Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/em><\/p>\n

    Theo quy \u0111\u1ecbnh tr\u00ean, khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua, bao g\u1ed3m h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7\u00a0Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP.<\/p>\n

    => T\u00f3m l\u1ea1i<\/p>\n

      \n
    • Khi doanh nghi\u1ec7p\u00a0xu\u1ea5t h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/strong>\u00a0th\u00ec\u00a0ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/li>\n
    • Khi doanh nghi\u1ec7p\u00a0xu\u1ea5t h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9<\/strong>\u00a0\u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u00ec\u00a0kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/li>\n<\/ul>\n

      H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 nh\u01b0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t trong m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung \u1ee9ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n

      3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

      <\/div>

      \n

      3.1. L\u1eadp phi\u1ebfu xu\u1ea5t<\/span><\/strong><\/h4>\n

      B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0Kho\\<\/strong>tab\u00a0Xu\u1ea5t kho<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0Th\u00eam\\Xu\u1ea5t kho<\/strong>.<\/p>\n

      \"\"<\/p>\n

      B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn lo\u1ea1i phi\u1ebfu xu\u1ea5t kho l\u00e0\u00a0Kh\u00e1c (Xu\u1ea5t s\u1eed d\u1ee5ng, g\u00f3p v\u1ed1n \u2026)<\/strong>.<\/p>\n

      \"\"<\/p>\n

      B\u01b0\u1edbc 3:<\/strong>\u00a0Khai b\u00e1o th\u00f4ng tin chung: Ng\u00e0y h\u1ea1ch to\u00e1n, Ng\u00e0y ch\u1ee9ng t\u1eeb, M\u00e3 \u0111\u1ed1i t\u01b0\u1ee3ng,\u2026<\/p>\n

      B\u01b0\u1edbc 4:<\/strong>\u00a0T\u1ea1i th\u00f4ng tin H\u00e0ng ti\u1ec1n ch\u1ecdn M\u00e3 h\u00e0ng, Kho v\u00e0 ghi nh\u1eadn l\u1ea1i b\u00fat to\u00e1n h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9:<\/p>\n

      N\u01a1\u0323 TK 641\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0Th\u00f4ng t\u01b0 99\/2025\/TT-BTC\u00a0(thay th\u1ebf cho\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/p>\n

      N\u1ee3 TK 642\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (Th\u00f4ng t\u01b0 133\/2016\/TT-BTC\u00a0)
      \nC\u00f3 TK 15x\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 H\u00e0ng h\u00f3a<\/p>\n

      L\u01b0u \u00fd:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n k\u1ebf th\u1eeba th\u00f4ng tin t\u1eeb phi\u1ebfu xu\u1ea5t kho sang h\u00f3a \u0111\u01a1n, c\u1ea7n ch\u1ecdn Lo\u1ea1i phi\u1ebfu xu\u1ea5t kho\u00a01. B\u00e1n h\u00e0ng\u00a0<\/strong>v\u00e0\u00a0th\u1ef1c hi\u1ec7n s\u1eeda\u00a0TK N\u1ee3.<\/strong>.<\/p>\n

      B\u01b0\u1edbc 5:<\/strong>\u00a0Sau \u0111\u00f3 nh\u1ea5n\u00a0L\u01b0u<\/strong>. Ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0In<\/strong>\u00a0tr\u00ean thanh c\u00f4ng c\u1ee5, sau \u0111\u00f3 ch\u1ecdn m\u1eabu phi\u1ebfu xu\u1ea5t kho c\u1ea7n in.<\/p>\n

      \"\"<\/p>\n

      L\u01b0u \u00fd:<\/em><\/strong><\/p>\n

        \n
      • \u0110\u01a1n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng ho\u00e1 s\u1ebd \u0111\u01b0\u1ee3c ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho tr\u00ean Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\Tu\u1ef3 ch\u1ecdn\\V\u1eadt t\u01b0 h\u00e0ng ho\u00e1<\/strong>.<\/em><\/li>\n<\/ul>\n

        3.2. L\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/strong><\/h4>\n

        B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0B\u00e1n h\u00e0ng\\<\/strong>tab\u00a0Ho\u00e1 \u0111\u01a1n<\/strong>, nh\u00e2\u0301n\u00a0Th\u00eam h\u00f3a \u0111\u01a1n<\/strong><\/p>\n

        \"\"<\/p>\n

        B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn lo\u1ea1i\u00a0H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc<\/strong>\u00a0v\u00e0 khai b\u00e1o c\u00e1c th\u00f4ng tin chung c\u1ee7a h\u00f3a \u0111\u01a1n.<\/p>\n

          \n
        • Do xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3\u00a0ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/strong>\u00a0n\u00ean\u00a0ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00f9ng m\u1ed9t c\u00f4ng ty<\/strong>. T\u1ea1i th\u00f4ng tin\u00a0Ng\u01b0\u1eddi mua<\/strong>, khai b\u00e1o\u00a0t\u00ean c\u00f4ng ty<\/strong>.<\/li>\n
        • Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 t\u00ean c\u00f4ng ty trong\u00a0Danh m\u1ee5c kh\u00e1ch h\u00e0ng<\/strong>, th\u1ef1c hi\u1ec7n th\u00eam m\u1edbi th\u00f4ng tin kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n

          \"\"<\/p>\n

          B\u01b0\u1edbc 3:<\/strong>\u00a0T\u1ea1i tab\u00a0H\u00e0ng ti\u1ec1n<\/strong>, khai b\u00e1o th\u00f4ng tin h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/p>\n

            \n
          • T\u1ea1i c\u1ed9t\u00a0Di\u1ec5n gi\u1ea3i<\/strong>, c\u00f3 th\u1ec3 th\u00eam ghi ch\u00fa, v\u00ed d\u1ee5:\u00a0Xu\u1ea5t h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/strong>.<\/li>\n<\/ul>\n

            \"\"<\/p>\n

              \n
            • T\u1ea1i ph\u1ea7n\u00a0\u0110\u01a1n gi\u00e1<\/strong>, nh\u1eadp gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/li>\n
            • C\u0103n c\u1ee9 v\u00e0o m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 khai b\u00e1o thu\u1ebf GTGT:\n
                \n
              • Tr\u01b0\u1eddng h\u1ee3p 1: Xu\u1ea5t h\u00f3a \u0111\u01a1n ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/strong>\u00a0Kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. T\u1ea1i c\u1ed9t\u00a0Thu\u1ebf su\u1ea5t<\/strong>, ch\u1ecdn\u00a0KKKNT \u2013 Kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf<\/strong>\u00a0v\u00e0\u00a0Ti\u1ec1n thu\u1ebf = 0<\/strong>.<\/li>\n
              • Tr\u01b0\u1eddng h\u1ee3p 2: Xu\u1ea5t h\u00f3a \u0111\u01a1n ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/strong>\u00a0Ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. T\u1ea1i c\u1ed9t\u00a0Thu\u1ebf su\u1ea5t<\/strong>, ch\u1ecdn m\u1ee9c thu\u1ebf su\u1ea5t GTGT \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                B\u01b0\u1edbc 4:<\/strong>\u00a0Sau khi khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, nh\u1ea5n\u00a0L\u01b0u<\/strong>\u00a0v\u00e0\u00a0Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong>.<\/p>\n

                3.3. H\u1ea1ch to\u00e1n thu\u1ebf GTGT<\/strong><\/span><\/h4>\n

                B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0T\u1ed5ng h\u1ee3p<\/strong>\\tab\u00a0Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\\nh\u1ea5n\u00a0Th\u00eam<\/strong><\/p>\n

                \"\"<\/p>\n

                B\u01b0\u1edbc 2:<\/strong>\u00a0Tab\u00a0H\u1ea1ch to\u00e1n<\/strong>: h\u1ea1ch to\u00e1n ghi nh\u1eadn Ti\u1ec1n thu\u1ebf GTGT c\u1ee7a H\u00e0ng h\u00f3a mang \u0111i xu\u1ea5t s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9<\/p>\n

                  \n
                • V\u1edbi TH\u00d4NG T\u01af 99<\/strong>: N\u1ee3 TK 641 \/ C\u00f3 TK 33311<\/li>\n
                • V\u1edbi TH\u00d4NG T\u01af 133<\/strong>: N\u1ee3 TK 6421 \/ C\u00f3 TK 33311<\/li>\n<\/ul>\n

                  \"\"<\/p>\n

                  B\u01b0\u1edbc 3:<\/strong>\u00a0T\u1ea1i tab\u00a0K\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf<\/strong>, kh\u00f4ng khai b\u00e1o th\u00f4ng tin thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u00e1nh ghi nh\u1eadn tr\u00f9ng h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng k\u00ea b\u00e1n ra, do th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i b\u01b0\u1edbc L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n.<\/p>\n<\/div><\/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":[2623,2629],"ht-kb-tag":[],"class_list":["post-82047","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-ban-hang-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/137"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=82047"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82047\/revisions"}],"predecessor-version":[{"id":82069,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82047\/revisions\/82069"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=82047"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=82047"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=82047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}