{"id":510,"date":"2025-09-24T10:12:59","date_gmt":"2025-09-24T03:12:59","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=510"},"modified":"2025-09-24T10:13:03","modified_gmt":"2025-09-24T03:13:03","slug":"quy-dinh-ve-thoi-diem-xuat-hoa-don-moi-nhat-2025-theo-nghi-dinh-70","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=510","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t 2025 theo Ngh\u1ecb \u0111\u1ecbnh 70?"},"content":{"rendered":"\n<p><strong>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t 2025 theo Ngh\u1ecb \u0111\u1ecbnh 70? \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 123 g\u1ed3m c\u00f3 nh\u1eefng ai?<\/strong><\/p>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cdn.thuvienphapluat.vn\/images\/mluc.png\" alt=\"M\u1ee5c l\u1ee5c b\u00e0i vi\u1ebft\" width=\"15\" height=\"13\">N\u1ed9i dung ch\u00ednh<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#quy-dinh\"><strong>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t 2025 theo Ngh\u1ecb \u0111\u1ecbnh 70?<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"#doi-tuong\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 123 g\u1ed3m c\u00f3 nh\u1eefng ai?<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"#hieu-luc\"><strong>Ngh\u1ecb \u0111\u1ecbnh 70 2025 N\u0110 CP khi n\u00e0o c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh?<\/strong><\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"quy-dinh\"><strong>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t 2025 theo Ngh\u1ecb \u0111\u1ecbnh 70?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong><em>M\u1edaI NH\u1ea4T:<\/em><\/strong><br><strong><em>>>>\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/auto-draft\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP ng\u00e0y 30\/06\/2025 gi\u1ea3m thu\u1ebf GTGT giai \u0111o\u1ea1n 01\/07\/2025 \u0111\u1ebfn 31\/12\/2026<\/a><\/em><\/strong><br><strong><em>>>>\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/08\/20\/cac-hinh-thuc-thanh-toan-khong-dung-tien-mat-theo-nghi-dinh-181-2025-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">To\u00e0n b\u1ed9 11 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf GTGT<\/a><\/em><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>M\u1edbi \u0111\u00e2y, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/auto-draft\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-<\/a><a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=c=RRMU9UZ3Tk&amp;mode=\" target=\"_blank\" rel=\"noreferrer noopener\">CP<\/a>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n\n\n\n<p><strong><em>Xem th\u00eam:<\/em><\/strong><\/p>\n\n\n\n<p><strong><em>>>>\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-181-2025-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/a><\/em><\/strong><\/p>\n\n\n\n<p><strong><em>>>>\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/huong-dan-xem-dia-chi-moi-doanh-nghiep-tren-website-cuc-thue-moi-nhat-2025-the-nao\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u01b0\u1edbng d\u1eabn xem \u0111\u1ecba ch\u1ec9 m\u1edbi doanh nghi\u1ec7p tr\u00ean Website C\u1ee5c Thu\u1ebf m\u1edbi nh\u1ea5t 2025<\/a><\/em><\/strong><\/p>\n\n\n\n<p>T\u1ea1i \u0110i\u1ec1u 9\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-70-2025-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a><strong>\u00a0<\/strong>c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>(1) Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u1ea3n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia):<\/strong><\/p>\n\n\n\n<p>L\u00e0 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, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n\n\n\n<p><strong>\u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u)<\/strong>, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/p>\n\n\n\n<p><strong>(2) Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5:<\/strong><\/p>\n\n\n\n<p>L\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 cung c\u1ea5p d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i) kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh\u00f4ng bao g\u1ed3m 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 cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).<\/p>\n\n\n\n<p><strong>(3) Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/strong><\/p>\n\n\n\n<p><strong>(4) Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c g\u1ed3m:<\/u><\/em><\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, cung \u1ee9ng nhi\u00ean li\u1ec7u h\u00e0ng kh\u00f4ng cho c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng, ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 4 \u0110i\u1ec1u 9\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>), cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 chuy\u1ec3n ph\u00e1t (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd, d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9), d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng)<\/p>\n\n\n\n<p>+ D\u1ecbch v\u1ee5 logistic, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 9\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>) \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay), chuy\u1ec3n ti\u1ec1n qu\u1ed1c t\u1ebf, d\u1ecbch v\u1ee5 ch\u1ee9ng kho\u00e1n, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n, thu ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 thu ph\u00ed v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/p>\n\n\n\n<p>Th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.<\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng), d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (bao g\u1ed3m d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n s\u1eed d\u1ee5ng tr\u00ean n\u1ec1n t\u1ea3ng vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin) ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u k\u1ebft n\u1ed1i gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5<\/u><\/em><\/p>\n\n\n\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 c\u01b0\u1edbc d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 nh\u01b0ng 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 k\u1ebft n\u1ed1i.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng) th\u00f4ng qua b\u00e1n th\u1ebb tr\u1ea3 tr\u01b0\u1edbc, thu c\u01b0\u1edbc ph\u00ed h\u00f2a m\u1ea1ng khi kh\u00e1ch h\u00e0ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf th\u00ec cu\u1ed1i m\u1ed7i ng\u00e0y ho\u1eb7c \u0111\u1ecbnh k\u1ef3 trong th\u00e1ng, c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n GTGT ghi nh\u1eadn t\u1ed5ng doanh thu ph\u00e1t sinh theo t\u1eebng d\u1ecbch v\u1ee5 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t<\/u><\/em><\/p>\n\n\n\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng:<\/u><\/em><\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: C\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<p>+ Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>.<\/p>\n\n\n\n<p><em><u>&#8211; Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/u><\/em>&nbsp;\u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y ch\u1ee9ng t\u1eeb dich v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t ra tr\u00ean h\u1ec7 th\u1ed1ng website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4:<\/u><\/em><\/p>\n\n\n\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n d\u1ea7u th\u00f4, condensate, c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb d\u1ea7u th\u00f4 (bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng bao ti\u00eau s\u1ea3n ph\u1ea9m theo cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7) l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua v\u00e0 b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n\n\n\n<p><em><u>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than \u0111\u01b0\u1ee3c chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn khi \u0111\u1ebfn ng\u01b0\u1eddi mua<\/u><\/em><\/p>\n\n\n\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua, b\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh\u00ed giao c\u1ee7a th\u00e1ng nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n:<\/u><\/em><\/p>\n\n\n\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m v\u1ec1 \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u thanh to\u00e1n gi\u1eefa \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng \u0111i\u1ec7n v\u00e0 th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n, \u0111\u01a1n v\u1ecb ph\u00e1t \u0111i\u1ec7n v\u00e0 \u0111\u01a1n v\u1ecb mua \u0111i\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn, ph\u00ea duy\u1ec7t nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ri\u00eang ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n c\u00f3 cam k\u1ebft b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0103n c\u1ee9 theo b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7, h\u01b0\u1edbng d\u1eabn v\u00e0 ph\u00ea duy\u1ec7t c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa b\u00ean mua \u0111i\u1ec7n v\u00e0 b\u00ean b\u00e1n \u0111i\u1ec7n.<\/p>\n\n\n\n<p><em><u>&#8211; Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb cho kh\u00e1ch h\u00e0ng<\/u><\/em>&nbsp;l\u00e0 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c b\u00e1n x\u0103ng d\u1ea7u theo t\u1eebng l\u1ea7n b\u00e1n.<\/p>\n\n\n\n<p>Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 tra c\u1ee9u khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p 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, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/u><\/em>&nbsp;l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/p>\n\n\n\n<p><em><u>&#8211; Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 h\u1ea1n thu l\u00e3i t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng \u0111i vay, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i kh\u00f4ng thu \u0111\u01b0\u1ee3c v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo d\u00f5i ngo\u1ea1i b\u1ea3ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 t\u00edn d\u1ee5ng th\u00ec:<\/u><\/em><\/p>\n\n\n\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu \u0111\u01b0\u1ee3c ti\u1ebfn l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu l\u00e3i tr\u01b0\u1edbc h\u1ea1n.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd \u0111\u1ed5i ngo\u1ea1i t\u1ec7, ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u1eadn v\u00e0 chi, tr\u1ea3 ngo\u1ea1i t\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ed5i ngo\u1ea1i t\u1ec7, th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 nh\u1eadn v\u00e0 ch\u1ec9 tr\u1ea3 ngo\u1ea1i t\u1ec7.<\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:&nbsp;<\/u><\/em>t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chuy\u1ebfn \u0111i, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho kh\u00e1ch h\u00e0ng \u0111\u1ed3ng th\u1eddi chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kh\u00e1m ch\u1eefa b\u1ec7nh v\u00e0 qu\u1ea3n l\u00fd vi\u1ec7n ph\u00ed,<\/u><\/em>&nbsp;t\u1eebng giao d\u1ecbch kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 ch\u1ee5p, chi\u1ebfu, x\u00e9t nghi\u1ec7m c\u00f3 in phi\u1ebfu thu ti\u1ec1n (thu vi\u1ec7n ph\u00ed ho\u1eb7c ti\u1ec1n kh\u00e1m, x\u00e9t nghi\u1ec7m) v\u00e0 c\u00f3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, n\u1ebfu kh\u00e1ch h\u00e0ng (ng\u01b0\u1eddi \u0111\u1ebfn kh\u00e1m, ch\u1eefa b\u1ec7nh) kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 th\u00f4ng tin t\u1eeb phi\u1ebfu thu ti\u1ec1n \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c d\u1ecbch v\u1ee5 y t\u1ebf th\u1ef1c hi\u1ec7n trong ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n<p>C\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh l\u1eadp h\u00f3a \u0111\u01a1n cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i thanh, quy\u1ebft to\u00e1n chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh cho ng\u01b0\u1eddi c\u00f3 th\u1ebb b\u1ea3o hi\u1ec3m y t\u1ebf.<\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/u><\/em>&nbsp;l\u00e0 ng\u00e0y xe l\u01b0u th\u00f4ng qua tr\u1ea1m thu ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 thu ph\u00ed \u0111\u01b0\u1eddng b\u1ed9 theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u ph\u01b0\u01a1ng ti\u1ec7n c\u00f9ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 nhi\u1ec1u l\u1ea7n trong th\u00e1ng, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh k\u1ef3, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5 thu ph\u00ed. N\u1ed9i dung h\u00f3a \u0111\u01a1n li\u1ec7t k\u00ea chi ti\u1ebft t\u1eebng l\u01b0\u1ee3t xe l\u01b0u th\u00f4ng qua c\u00e1c tr\u1ea1m thu ph\u00ed (bao g\u1ed3m: th\u1eddi gian xe qua tr\u1ea1m, gi\u00e1 ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 c\u1ee7a t\u1eebng l\u01b0\u1ee3t xe).<\/p>\n\n\n\n<p><em><u>&#8211; Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/u><\/em>&nbsp;l\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m.<\/p>\n\n\n\n<p><em><u>&#8211; \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e9 x\u1ed5 s\u1ed1 truy\u1ec1n th\u1ed1ng, x\u1ed5 s\u1ed1 bi\u1ebft k\u1ebft qu\u1ea3 ngay (v\u00e9 x\u1ed5 s\u1ed1) theo h\u00ecnh th\u1ee9c b\u00e1n v\u00e9 s\u1ed1 in s\u1eb5n \u0111\u1ee7 m\u1ec7nh gi\u00e1 cho kh\u00e1ch h\u00e0ng<\/u><\/em>&nbsp;th\u00ec sau khi thu h\u1ed3i v\u00e9 x\u1ed5 s\u1ed1 kh\u00f4ng ti\u00eau th\u1ee5 h\u1ebft v\u00e0 ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc khi m\u1edf th\u01b0\u1edfng c\u1ee7a k\u1ef3 ti\u1ebfp theo, doanh nghi\u1ec7p kinh doanh x\u1ed5 s\u1ed1 l\u1eadp 01 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho t\u1eebng \u0111\u1ea1i l\u00fd l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cho v\u00e9 x\u1ed5 s\u1ed1 \u0111\u01b0\u1ee3c b\u00e1n trong k\u1ef3 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<p><strong>&#8211; \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng<\/strong>,<\/p>\n\n\n\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l\u00e0 01 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng chuy\u1ec3n d\u1eef li\u1ec7u ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c (do \u0111\u1ed5i \u0111\u1ed3ng ti\u1ec1n quy \u01b0\u1edbc cho ng\u01b0\u1eddi ch\u01a1i t\u1ea1i qu\u1ea7y, t\u1ea1i b\u00e0n ch\u01a1i v\u00e0 s\u1ed1 ti\u1ec1n thu t\u1ea1i m\u00e1y tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng) tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u1ed5i tr\u1ea3 cho ng\u01b0\u1eddi ch\u01a1i (do ng\u01b0\u1eddi ch\u01a1i tr\u00fang th\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ch\u01a1i kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft) theo M\u1eabu 01\/TH-DT \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f9ng th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n<p>Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 kho\u1ea3ng th\u1eddi gian t\u1eeb 0 gi\u1edd 00 ph\u00fat \u0111\u1ebfn 23 gi\u1edd 59 ph\u00fat c\u00f9ng ng\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"doi-tuong\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 123 g\u1ed3m c\u00f3 nh\u1eefng ai?<\/strong><\/h2>\n\n\n\n<p>T\u1ea1i \u0110i\u1ec1u 2\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>\u00a0\u0111\u01b0\u1ee3c b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1\u00a0<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-70-2025-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a>\u00a0c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng nh\u01b0 sau:<\/p>\n\n\n\n<p>(1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m:<\/p>\n\n\n\n<p>&#8211; Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam;<\/p>\n\n\n\n<p>&#8211; H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3;<\/p>\n\n\n\n<p>&#8211; H\u1ed9, c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c;<\/p>\n\n\n\n<p>&#8211; \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n\n\n\n<p>&#8211; T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n<p>&#8211; Nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/p>\n\n\n\n<p>(2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n\n\n\n<p>(3) T\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/p>\n\n\n\n<p>(4) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/p>\n\n\n\n<p>(5) T\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p>(6) T\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; t\u1ed5 ch\u1ee9c cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in ch\u1ee9ng t\u1eeb; t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n<p>(7) C\u01a1 quan thu\u1ebf bao g\u1ed3m T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf (bao g\u1ed3m c\u1ea3 Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c).<\/p>\n\n\n\n<p>(8) C\u01a1 quan h\u1ea3i quan bao g\u1ed3m T\u1ed5ng c\u1ee5c H\u1ea3i quan, C\u1ee5c H\u1ea3i quan, C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, Chi c\u1ee5c H\u1ea3i quan.<\/p>\n\n\n\n<p>(9) 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 v\u00e0 ch\u1ee9ng t\u1eeb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"hieu-luc\"><strong>Ngh\u1ecb \u0111\u1ecbnh 70 2025 N\u0110 CP khi n\u00e0o c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh?<\/strong><\/h2>\n\n\n\n<p>T\u1ea1i \u0110i\u1ec1u 3<a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-70-2025-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/a>\u00a0c\u00f3 quy \u0111\u1ecbnh v\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0 sau:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>\u0110i\u1ec1u 3. Hi\u1ec7u l\u1ef1c v\u00e0 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 6 n\u0103m 2025.<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c kho\u1ea3n 3, kho\u1ea3n 6, kho\u1ea3n 7, kho\u1ea3n 11, kho\u1ea3n 18, kho\u1ea3n 37 v\u00e0 kho\u1ea3n 38 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>3. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/p>\n<\/blockquote>\n\n\n\n<p>Nh\u01b0 v\u1eady, Ngh\u1ecb \u0111\u1ecbnh 70 2025 N\u0110 CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/6\/2025.<\/p>\n\n\n\n<p><strong><em>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\u00a0<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/kt247.vn\/wp\/blog\/2025\/09\/24\/nghi-dinh-70-2025-nd-cp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP\u00a0<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t 2025 theo Ngh\u1ecb \u0111\u1ecbnh 70? \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 123 g\u1ed3m c\u00f3 nh\u1eefng ai? N\u1ed9i dung ch\u00ednh Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t 2025 theo Ngh\u1ecb \u0111\u1ecbnh 70? M\u1edaI NH\u1ea4T:>>>\u00a0Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP ng\u00e0y 30\/06\/2025 gi\u1ea3m thu\u1ebf GTGT giai \u0111o\u1ea1n&hellip;&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/?p=510\" rel=\"bookmark\"><span class=\"screen-reader-text\">Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t 2025 theo Ngh\u1ecb \u0111\u1ecbnh 70?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-510","post","type-post","status-publish","format-standard","hentry","category-thue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t 2025 theo Ngh\u1ecb \u0111\u1ecbnh 70? - KT247 CO., LTD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kt247.vn\/wp\/?p=510\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t 2025 theo Ngh\u1ecb \u0111\u1ecbnh 70? - KT247 CO., LTD\" \/>\n<meta property=\"og:description\" content=\"Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t 2025 theo Ngh\u1ecb \u0111\u1ecbnh 70? \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 123 g\u1ed3m c\u00f3 nh\u1eefng ai? 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