{"id":554,"date":"2025-10-06T10:28:14","date_gmt":"2025-10-06T03:28:14","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=554"},"modified":"2025-10-06T11:03:31","modified_gmt":"2025-10-06T04:03:31","slug":"cac-truong-hop-phai-xuat-hoa-don-va-khong-phai-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=554","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n"},"content":{"rendered":"\n<p>N\u1ed9i dung ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#I.-Cac-truong-hop-phai-xuat-hoa-don\">I. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a>\n<ul class=\"wp-block-list\">\n<li><a href=\"#1.-Hoa-don-la-gi\">1. H\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?<\/a><\/li>\n\n\n\n<li><a href=\"#2.-Co-may-loai-hoa-don\">2. C\u00f3 m\u1ea5y lo\u1ea1i h\u00f3a \u0111\u01a1n<\/a><\/li>\n\n\n\n<li><a href=\"#3.-Cac-truong-hop-bat-buoc-xuat-hoa-don\">3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><a href=\"#II.-Cac-truong-hop-khong-xuat-hoa-don\">II. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><a href=\"https:\/\/ketoananpha.vn\/cac-truong-hop-phai-xuat-hoa-don-va-khong-phai-xuat-hoa-don.html#1.-Truong-hop-khong-xuat-hoa-don-thuong-gap-o-doanh-nghiep-theo-Thong-tu-39\/2014\/TT-BTC%C2%A0\">&nbsp;<\/a>\n<ul class=\"wp-block-list\">\n<li>1<a href=\"#truong-hop-1\">. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ph\u1ee5 l\u1ee5c 4 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/li>\n\n\n\n<li>2<a href=\"#truong-hop-2\">. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/li>\n\n\n\n<li>3<a href=\"#truong-hop-3\">. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/li>\n\n\n\n<li>4<a href=\"#truong-hop-4\">. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><a href=\"#III.-Thoi-gian,-thoi-diem-xuat-hoa-don\">III. Th\u1eddi gian, th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/a><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"I.-Cac-truong-hop-phai-xuat-hoa-don\"><strong>I. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n\n\n\n<p>H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 l\u1eadp \u0111\u1ec3 ghi nh\u1eadn nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng v\u00e0 ghi nh\u1eadn doanh thu nh\u1eadn \u0111\u01b0\u1ee3c. \u0110\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 mua b\u00e1n, trao \u0111\u1ed5i gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"1.-Hoa-don-la-gi\"><strong>1. H\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?<\/strong><\/h5>\n\n\n\n<p><strong>H\u00f3a \u0111\u01a1n<\/strong> l\u00e0 <strong>ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi b\u00e1n l\u1eadp<\/strong>, ghi nh\u1eadn th\u00f4ng tin <strong>b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>, d\u00f9ng \u0111\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh <strong>ngh\u0129a v\u1ee5 thu\u1ebf<\/strong> c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/li>\n\n\n\n<li>L\u00e0 <strong>ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong> cho ng\u01b0\u1eddi mua<\/li>\n\n\n\n<li>L\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"2.-Co-may-loai-hoa-don\"><strong>2. C\u00f3 m\u1ea5y lo\u1ea1i h\u00f3a \u0111\u01a1n<\/strong><\/h5>\n\n\n\n<p><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (E-invoice)<\/strong> \u2013 hi\u1ec7n \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u01b0\u1ee3c l\u1eadp, k\u00fd s\u1ed1 v\u00e0 g\u1eedi qua m\u1ea1ng<\/li>\n\n\n\n<li>C\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c kh\u00f4ng m\u00e3<\/li>\n<\/ul>\n\n\n\n<p><strong>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u00e0nh cho doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/li>\n\n\n\n<li>Ghi r\u00f5 gi\u00e1 ch\u01b0a thu\u1ebf, thu\u1ebf su\u1ea5t, v\u00e0 ti\u1ec1n thu\u1ebf GTGT<\/li>\n<\/ul>\n\n\n\n<p><strong>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u00e0nh cho doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/li>\n\n\n\n<li>Kh\u00f4ng c\u00f3 d\u00f2ng t\u00e1ch thu\u1ebf GTGT<\/li>\n<\/ul>\n\n\n\n<p><strong>H\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9<\/strong><\/p>\n\n\n\n<p>V\u00e9 t\u00e0u, v\u00e9 m\u00e1y bay, phi\u1ebfu thu, tem, th\u1ebb&#8230;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"3.-Cac-truong-hop-bat-buoc-xuat-hoa-don\"><strong>3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/h5>\n\n\n\n<p>Doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a hay d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u1ec1u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u00e3i, h\u00e0ng m\u1eabu, qu\u1ea3ng c\u00e1o, trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 hay tr\u1ea3 thay l\u01b0\u01a1ng\u2026<\/p>\n\n\n\n<p>\u27a4&nbsp;<strong>Tr\u01b0\u1edbc ng\u00e0y 01\/11\/2020<\/strong>:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y:<\/strong>&nbsp;g\u1ed3m h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, t\u1ef1 in, mua c\u1ee7a c\u01a1 quan thu\u1ebf (CQT);<br>Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 200.000 \u0111\u1ed3ng theo t\u1eebng l\u1ea7n b\u00e1n th\u00ec ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u1ea7n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ec9 c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea b\u00e1n l\u1ebb, d\u1ecbch v\u1ee5 n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n. N\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec ng\u01b0\u1eddi b\u00e1n b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 39\/2014\/TT-BTC;<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:&nbsp;<\/strong>Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung \u1ee9ng t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean cho d\u00f9 ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 d\u01b0\u1edbi 200.000 \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi mua y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n (theo Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC).<\/li>\n<\/ul>\n\n\n\n<p>\u27a4&nbsp;<strong>Sau ng\u00e0y 01\/11\/2020:&nbsp;<\/strong><\/p>\n\n\n\n<p>C\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p in \u1ea5n, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n gi\u1ea5y, n\u1ebfu nh\u01b0 c\u00f2n h\u00f3a \u0111\u01a1n gi\u1ea5y th\u00ec c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng song song h\u00f3a \u0111\u01a1n gi\u1ea5y v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n<p>Khi b\u00e1n h\u00e0ng h\u00f3a hay cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua. V\u00ec 100% doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 4 Kho\u1ea3n 1 Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p>\u27a8 Do \u0111\u00f3, k\u1ec3 t\u1eeb ng\u00e0y 01\/11\/2020 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh khi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u0169ng nh\u01b0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c ng\u01b0\u1eddi mua c\u00f3 l\u1ea5y h\u00f3a \u0111\u01a1n hay kh\u00f4ng.<\/p>\n\n\n\n<p>Doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1ebd b\u1ecb ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1eeb 500.000 \u0111\u1ed3ng &#8211; 1.500.000 \u0111\u1ed3ng n\u1ebfu kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng h\u1ee3p theo quy \u0111\u1ecbnh v\u1ec1 b\u00e1n h\u00e0ng hay cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i, bi\u1ebfu, t\u1eb7ng, h\u00e0ng m\u1eabu\u2026;<\/li>\n\n\n\n<li>T\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng (tr\u1eeb h\u00e0nh vi quy \u0111\u1ecbnh tr\u00ean).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"II.-Cac-truong-hop-khong-xuat-hoa-don\"><strong>II. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"truong-hop-1\"><strong>1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo Ph\u1ee5 l\u1ee5c 4 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong><\/h5>\n\n\n\n<p><strong>1.1. Xu\u1ea5t h\u00e0ng h\u00f3a cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh<\/strong><\/p>\n\n\n\n<p>H\u00e0ng h\u00f3a \u0111i\u1ec1u chuy\u1ec3n cho c\u00e1c b\u1ed9 ph\u1eadn n\u1ed9i b\u1ed9, c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 d\u00f9ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c b\u00ean, c\u00f3 th\u1ec3 ghi gi\u00e1 tr\u1ecb ho\u1eb7c kh\u00f4ng.<\/p>\n\n\n\n<p><strong>1.2. H\u00e0ng giao \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng<\/strong><\/p>\n\n\n\n<p>H\u00e0ng h\u00f3a giao cho b\u00ean nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 \u0111\u1ec3 h\u01b0\u1edfng hoa h\u1ed3ng th\u00ec b\u00ean giao kh\u00f4ng c\u1ea7n vi\u1ebft h\u00f3a \u0111\u01a1n khi xu\u1ea5t h\u00e0ng giao \u0111\u1ea1i l\u00fd m\u00e0 d\u00f9ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng. Cu\u1ed1i th\u00e1ng, d\u1ef1a v\u00e0o s\u1ed1 li\u1ec7u c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea1i l\u00fd, l\u00fac n\u00e0y b\u00ean giao m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 thanh to\u00e1n ph\u1ea7n hoa h\u1ed3ng m\u00e0 \u0111\u1ea1i k\u00fd \u0111\u01b0\u1ee3c nh\u1eadn.<\/p>\n\n\n\n<p><strong>1.3. \u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c trong t\u1eadp \u0111o\u00e0n<\/strong><\/p>\n\n\n\n<p>Gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong m\u1ed9t \u0111\u01a1n v\u1ecb khi h\u1ee3p nh\u1ea5t, chia t\u00e1ch, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n c\u1ea7n c\u00f3 l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n k\u00e8m theo h\u1ed3 s\u01a1 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n\n\n\n<p><strong>1.4. C\u00e1 nh\u00e2n kh\u00f4ng kinh doanh m\u00e0 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n v\u00e0o c\u00f4ng ty<\/strong><\/p>\n\n\n\n<p>C\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh m\u00e0 g\u00f3p v\u1ed1n v\u00e0o&nbsp;c\u00f4ng ty TNHH&nbsp;hay&nbsp;c\u00f4ng ty c\u1ed5 ph\u1ea7n&nbsp;b\u1eb1ng t\u00e0i s\u1ea3n th\u00ec ch\u1ec9 c\u1ea7n bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n v\u00e0 bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"truong-hop-2\"><strong>2. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong><\/h5>\n\n\n\n<p><strong>2.1. C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3, b\u1ed3i th\u01b0\u1eddng, thu t\u00e0i ch\u00ednh (nh\u01b0 l\u00e3i ch\u1eadm tr\u1ea3, c\u1ed5 t\u1ee9c, b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m)<\/strong><\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5:<\/strong>\u00a0C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng t\u1eeb c\u00f4ng ty B, do c\u00f4ng ty B vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, c\u00f4ng ty A s\u1ebd kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 ch\u1ec9 c\u1ea7n l\u1eadp phi\u1ebfu thu, s\u1ed1 ti\u1ec1n \u0111\u00f3 kh\u00f4ng k\u00ea khai t\u00ednh n\u1ed9p\u00a0thu\u1ebf GTGT\u00a0nh\u01b0ng ph\u1ea3i k\u00ea khai v\u00e0 t\u00ednh n\u1ed9p\u00a0thu\u1ebf TNDN. C\u00f2n c\u00f4ng ty B th\u00ec l\u1eadp phi\u1ebfu chi v\u00e0 chi ti\u1ec1n.<\/p>\n\n\n\n<p><strong>2.2. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh m\u00e0 b\u00e1n t\u00e0i s\u1ea3n<\/strong><\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5:&nbsp;<\/strong>B\u00e0 C kh\u00f4ng tham gia kinh doanh, c\u00f3 xe \u00f4 t\u00f4 gi\u1edd b\u00e1n cho \u00f4ng A, th\u00ec b\u00e0 C kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n cho vi\u1ec7c b\u00e1n \u00f4 t\u00f4 \u0111\u00f3.<\/p>\n\n\n\n<p><strong>2.3. Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/p>\n\n\n\n<p><strong>V\u00ed d\u1ee5:&nbsp;<\/strong>C\u00f4ng ty A \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n \u0111i\u1ec7n m\u1eb7t tr\u1eddi, \u0111\u00e3 ho\u00e0n th\u00e0nh 80% ti\u1ebfn \u0111\u1ed9 tuy nhi\u00ean do c\u00f4ng ty A \u0111ang thi\u1ebfu h\u1ee5t v\u1ed1n, g\u1eb7p kh\u00f3 kh\u0103n, c\u00f4ng ty A b\u00e1n l\u1ea1i d\u1ef1 \u00e1n n\u00e0y cho c\u00f4ng ty C. Th\u00ec c\u00f4ng ty A kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n, ch\u1ec9 c\u1ea7n l\u00e0m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n.<\/p>\n\n\n\n<p><strong>2.4. \u0110i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh<\/strong><\/p>\n\n\n\n<p>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao khi \u0111i\u1ec1u chuy\u1ec3n cho c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u00ec kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n<\/p>\n\n\n\n<p><strong>2.5. G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng ty<\/strong><\/p>\n\n\n\n<p>C\u00e1 nh\u00e2n kh\u00f4ng kinh doanh mu\u1ed1n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p th\u00ec ch\u1ec9 c\u1ea7n c\u00f3 bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n.<\/p>\n\n\n\n<p><strong>2.6. H\u00e0ng h\u00f3a xu\u1ea5t giao \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1<\/strong><\/p>\n\n\n\n<p>B\u00ean giao cho \u0111\u1ea1i l\u00fd s\u1ebd d\u00f9ng phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 thay cho h\u00f3a \u0111\u01a1n \u0111\u1ec3 xu\u1ea5t g\u1eedi cho \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"truong-hop-3\"><strong>3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong><\/h5>\n\n\n\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 ch\u1ec9 c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea s\u1ed1 01\/TNDN:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e0ng h\u00f3a l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n do ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp \u0111\u00e1nh b\u1eaft b\u00e1n ra;<\/li>\n\n\n\n<li>C\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng d\u00e2y, c\u00f3i, tre, s\u1ecd d\u1eeba, v\u1ecf d\u1eeba, r\u01a1m\u2026 ho\u1eb7c c\u00e1c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb c\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/li>\n\n\n\n<li>\u0110\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh kh\u00f4ng kinh doanh c\u00f3 m\u1ee9c thu d\u01b0\u1edbi ng\u01b0\u1ee1ng cho ph\u00e9p l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"truong-hop-4\"><strong>4. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/strong><\/h5>\n\n\n\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n m\u00e0 ch\u1ec9 c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e0ng lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t kinh doanh;&nbsp;<\/li>\n\n\n\n<li>C\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT;<\/li>\n\n\n\n<li>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cho vay\/m\u01b0\u1ee3n n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"III.-Thoi-gian,-thoi-diem-xuat-hoa-don\"><strong>III. Th\u1eddi gian, th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n\n\n\n<p><strong>1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a<\/strong><\/p>\n\n\n\n<p>L\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1eed d\u1ee5ng v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng h\u00f2a h\u00f3a cho b\u00ean mua kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. N\u1ebfu xu\u1ea5t h\u00f3a \u0111\u01a1n nhi\u1ec1u l\u1ea7n th\u00ec m\u1ed7i l\u1ea7n giao ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng giao t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<p><strong>2. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5<\/strong><\/p>\n\n\n\n<p>L\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng bi\u1ebft \u0111\u00e3 thu hay ch\u01b0a thu ti\u1ec1n. N\u1ebfu thu ti\u1ec1n tr\u01b0\u1edbc th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0o th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n.<\/p>\n\n\n\n<p><strong>3. \u0110\u1ed1i v\u1edbi x\u00e2y l\u1eafp, x\u00e2y d\u1ef1ng<\/strong><\/p>\n\n\n\n<p>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, ho\u00e0n th\u00e0nh l\u1eafp \u0111\u1eb7t kh\u00f4ng bi\u1ebft \u0111\u00e3 thu hay ch\u01b0a thu ti\u1ec1n\u2026<\/p>\n\n\n\n<p><strong>4. \u0110\u1ed1i v\u1edbi \u0111i\u1ec7n, n\u01b0\u1edbc sinh ho\u1ea1t, truy\u1ec1n h\u00ecnh, vi\u1ec5n th\u00f4ng<\/strong><\/p>\n\n\n\n<p>Kh\u00f4ng qu\u00e1 7 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ghi s\u1ed1 \u0111i\u1ec7n, s\u1ed1 n\u01b0\u1edbc tr\u00ean \u0111\u1ed3ng h\u1ed3 ti\u00eau th\u1ee5 ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh theo h\u1ee3p \u0111\u1ed3ng<\/p>\n\n\n\n<p><strong>5. Xu\u1ea5t kh\u1ea9u<\/strong><\/p>\n\n\n\n<p>Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, c\u00f2n th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c tr\u00ean t\u1edd khai.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed<br>H\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi<br>Cam k\u1ebft gi\u00e1 t\u1ed1t<br>\u0110a d\u1ea1ng s\u1ea3n ph\u1ea9m<\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u1ed9i dung ch\u00ednh: I. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 l\u1eadp \u0111\u1ec3 ghi nh\u1eadn nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng v\u00e0 ghi nh\u1eadn doanh thu nh\u1eadn \u0111\u01b0\u1ee3c. \u0110\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 mua b\u00e1n, trao \u0111\u1ed5i&hellip;&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/?p=554\" rel=\"bookmark\"><span class=\"screen-reader-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/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-554","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>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n - 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=554\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n - KT247 CO., LTD\" \/>\n<meta property=\"og:description\" content=\"N\u1ed9i dung ch\u00ednh: I. 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