{"id":992,"date":"2025-06-18T17:44:32","date_gmt":"2025-06-18T10:44:32","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=992"},"modified":"2025-07-15T17:37:08","modified_gmt":"2025-07-15T10:37:08","slug":"mat-hoa-don-goc-xu-ly-khong-bi-truy-thu-thue","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/mat-hoa-don-goc-xu-ly-khong-bi-truy-thu-thue\/","title":{"rendered":"M\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c \u2013 X\u1eed l\u00fd th\u1ebf n\u00e0o \u0111\u1ec3 kh\u00f4ng b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh?"},"content":{"rendered":"<p>Vi\u1ec7c m\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c (\u0111\u1eb7c bi\u1ec7t l\u00e0 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o ho\u1eb7c \u0111\u1ea7u ra) c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/li>\n\n\n\n<li>B\u1ecb lo\u1ea1i chi ph\u00ed h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf TNDN<\/li>\n\n\n\n<li>B\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/li>\n<\/ul>\n\n\n\n<p>V\u1eady khi doanh nghi\u1ec7p m\u1ea5t h\u00f3a \u0111\u01a1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ea3n g\u1ed1c (li\u00ean \u0111\u1ecf), c\u1ea7n x\u1eed l\u00fd ra sao \u0111\u1ec3 v\u1eabn \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u1ec7 v\u00e0 kh\u00f4ng b\u1ecb truy thu thu\u1ebf?<\/p>\n\n\n\n<p><strong>1\/ Ph\u00e2n bi\u1ec7t c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t:<\/strong><\/p>\n\n\n\n<p>T\u00f9y v\u00e0o lo\u1ea1i h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1ecb m\u1ea5t, c\u00e1ch x\u1eed l\u00fd s\u1ebd kh\u00e1c nhau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (h\u00f3a \u0111\u01a1n mua h\u00e0ng): \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea5u tr\u1eeb GTGT v\u00e0 ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u1ec7<\/li>\n\n\n\n<li>M\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra: \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 khai thu\u1ebf v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/li>\n\n\n\n<li>M\u1ea5t h\u00f3a \u0111\u01a1n trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf: r\u1ee7i ro b\u1ecb lo\u1ea1i ho\u00e0n to\u00e0n kh\u1ecfi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd n\u1ebfu m\u1ea5t li\u00ean \u0111\u1ecf (li\u00ean giao kh\u00e1ch h\u00e0ng) \u2013 \u0111\u00e2y l\u00e0 b\u1ea3n \u0111\u01b0\u1ee3c xem l\u00e0 b\u1ea3n g\u1ed1c c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.<\/p>\n\n\n\n<p><strong>2\/ M\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec?<\/strong><\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (mua h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5) nh\u01b0ng v\u1eabn mu\u1ed1n k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>L\u1eadp bi\u00ean b\u1ea3n m\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u00e0 k\u1ebf to\u00e1n<\/li>\n\n\n\n<li>G\u1eedi c\u00f4ng v\u0103n b\u00e1o c\u00e1o m\u1ea5t h\u00f3a \u0111\u01a1n t\u1edbi Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/li>\n\n\n\n<li>Li\u00ean h\u1ec7 b\u00ean b\u00e1n \u0111\u1ec3 xin b\u1ea3n sao y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c x\u00e1c nh\u1eadn \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/li>\n\n\n\n<li>\u0110\u1ea3m b\u1ea3o c\u00f3 h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n giao h\u00e0ng, thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/li>\n<\/ol>\n\n\n\n<p>N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng minh giao d\u1ecbch l\u00e0 c\u00f3 th\u1eadt v\u00e0 h\u1ee3p ph\u00e1p, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u1ec7.<\/p>\n\n\n\n<p><strong>3\/ M\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u2013 r\u1ee7i ro cao h\u01a1n, x\u1eed l\u00fd ch\u1eb7t ch\u1ebd<\/strong>:<\/p>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t cho kh\u00e1ch h\u00e0ng (nh\u1ea5t l\u00e0 h\u00f3a \u0111\u01a1n gi\u1ea5y ho\u1eb7c m\u1ea5t file g\u1ed1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea3i th\u00f4ng b\u00e1o ngay cho c\u01a1 quan thu\u1ebf<\/li>\n\n\n\n<li>L\u00e0m l\u1ea1i h\u00f3a \u0111\u01a1n thay th\u1ebf (n\u1ebfu c\u00f3 th\u1ec3) ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o \u0111i\u1ec1u ch\u1ec9nh<\/li>\n\n\n\n<li>G\u1eedi bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn v\u1edbi b\u00ean mua<\/li>\n<\/ul>\n\n\n\n<p>Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, m\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra m\u00e0 kh\u00f4ng c\u00f3 b\u1ea3n sao, kh\u00f4ng gi\u1ea3i tr\u00ecnh h\u1ee3p l\u00fd c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/p>\n\n\n\n<p><strong>4\/ M\u1ee9c x\u1eed ph\u1ea1t khi m\u1ea5t h\u00f3a \u0111\u01a1n (theo N\u0110 125\/2020\/N\u0110-CP)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ea5t t\u1eeb 1 \u0111\u1ebfn 10 h\u00f3a \u0111\u01a1n: ph\u1ea1t t\u1eeb 3 \u2013 5 tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>M\u1ea5t t\u1eeb 11 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean: ph\u1ea1t t\u1eeb 5 \u2013 10 tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>N\u1ebfu m\u1ea5t trong th\u1eddi gian thanh tra thu\u1ebf: c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng + lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u1ecfi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/li>\n<\/ul>\n\n\n\n<p>Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ea5t do thi\u00ean tai, h\u1ecfa ho\u1ea1n, b\u1ea5t kh\u1ea3 kh\u00e1ng\u2026 th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea1t, nh\u01b0ng c\u1ea7n h\u1ed3 s\u01a1 r\u00f5 r\u00e0ng.<\/p>\n\n\n\n<p><strong>5\/ C\u00e1ch ph\u00f2ng tr\u00e1nh r\u1ee7i ro m\u1ea5t h\u00f3a \u0111\u01a1n:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u01b0u tr\u1eef song song h\u00f3a \u0111\u01a1n gi\u1ea5y v\u00e0 b\u1ea3n \u0111i\u1ec7n t\u1eed, sao l\u01b0u \u0111\u1ecbnh k\u1ef3<\/li>\n\n\n\n<li>Chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed uy t\u00edn, c\u00f3 m\u00e3 l\u01b0u tr\u1eef<\/li>\n\n\n\n<li>\u0110\u00e0o t\u1ea1o k\u1ebf to\u00e1n quy tr\u00ecnh qu\u1ea3n l\u00fd \u2013 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n<\/li>\n\n\n\n<li>Ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 h\u1ed3 s\u01a1 k\u1ebf to\u00e1n \u2013 h\u00f3a \u0111\u01a1n \u2013 ch\u1ee9ng t\u1eeb theo qu\u00fd<\/li>\n<\/ul>\n\n\n\n<p><strong>TLSFirm h\u1ed7 tr\u1ee3 x\u1eed l\u00fd m\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 truy thu thu\u1ebf:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u01b0 v\u1ea5n x\u1eed l\u00fd m\u1ea5t h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh thu\u1ebf<\/li>\n\n\n\n<li>L\u00e0m c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh \u2013 g\u1eedi C\u1ee5c thu\u1ebf<\/li>\n\n\n\n<li>G\u1ee1 ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh khi m\u1ea5t h\u00f3a \u0111\u01a1n<\/li>\n\n\n\n<li>H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 tr\u01b0\u1edbc quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n<\/ul>\n\n\n\n<p><strong><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">G\u1eedi h\u1ed3 s\u01a1 h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t \u0111\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd mi\u1ec5n ph\u00ed c\u00f9ng TLSFirm<\/a><\/strong><\/p>\n\n\n\n<p><strong>K\u1ebft lu\u1eadn:<\/strong><\/p>\n\n\n\n<p>M\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c kh\u00f4ng ph\u1ea3i l\u00e0 \u201c\u00e1n t\u1eed\u201d, nh\u01b0ng n\u1ebfu kh\u00f4ng x\u1eed l\u00fd \u0111\u00fang, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Truy thu to\u00e0n b\u1ed9 GTGT \u0111\u1ea7u v\u00e0o<\/li>\n\n\n\n<li>Lo\u1ea1i chi ph\u00ed kh\u1ecfi b\u00e1o c\u00e1o thu\u1ebf TNDN<\/li>\n\n\n\n<li>X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf<\/li>\n<\/ul>\n\n\n\n<p>H\u00e3y h\u00e0nh \u0111\u1ed9ng s\u1edbm v\u00e0 \u0111\u00fang. TLSFirm lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong m\u1ecdi r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf.<\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c m\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c (\u0111\u1eb7c bi\u1ec7t l\u00e0 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o ho\u1eb7c \u0111\u1ea7u ra) c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1: V\u1eady khi doanh nghi\u1ec7p m\u1ea5t h\u00f3a \u0111\u01a1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ea3n g\u1ed1c (li\u00ean \u0111\u1ecf), c\u1ea7n x\u1eed l\u00fd ra sao \u0111\u1ec3 v\u1eabn \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u1ec7 v\u00e0 kh\u00f4ng b\u1ecb truy &#8230; <a title=\"M\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c \u2013 X\u1eed l\u00fd th\u1ebf n\u00e0o \u0111\u1ec3 kh\u00f4ng b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh?\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/mat-hoa-don-goc-xu-ly-khong-bi-truy-thu-thue\/\" aria-label=\"Read more about M\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c \u2013 X\u1eed l\u00fd th\u1ebf n\u00e0o \u0111\u1ec3 kh\u00f4ng b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t h\u00e0nh ch\u00ednh?\">Read more<\/a><\/p>","protected":false},"author":2,"featured_media":1405,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","slim_seo":{"title":"M\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c \u2013 X\u1eed l\u00fd \u0111\u00fang c\u00e1ch \u0111\u1ec3 kh\u00f4ng b\u1ecb truy thu thu\u1ebf | TLSFirm","description":"M\u1ea5t h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o ho\u1eb7c \u0111\u1ea7u ra c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, b\u1ecb ph\u1ea1t. TLSFirm h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t."},"footnotes":""},"categories":[73],"tags":[],"class_list":["post-992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-va-ke-toan-doanh-nghiep-cate"],"uagb_featured_image_src":{"full":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"thumbnail":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-150x150.jpg",150,150,true],"medium":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-300x157.jpg",300,157,true],"medium_large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-768x401.jpg",768,401,true],"large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-1024x535.jpg",1024,535,true],"1536x1536":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"2048x2048":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"trp-custom-language-flag":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",18,9,false]},"uagb_author_info":{"display_name":"Thang Nguyen","author_link":"https:\/\/tlsfirm.com\/en\/author\/thang-nguyen\/"},"uagb_comment_info":0,"uagb_excerpt":"Vi\u1ec7c m\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c (\u0111\u1eb7c bi\u1ec7t l\u00e0 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o ho\u1eb7c \u0111\u1ea7u ra) c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1: V\u1eady khi doanh nghi\u1ec7p m\u1ea5t h\u00f3a \u0111\u01a1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 b\u1ea3n g\u1ed1c (li\u00ean \u0111\u1ecf), c\u1ea7n x\u1eed l\u00fd ra sao \u0111\u1ec3 v\u1eabn \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u1ec7 v\u00e0 kh\u00f4ng b\u1ecb truy&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/comments?post=992"}],"version-history":[{"count":3,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/992\/revisions"}],"predecessor-version":[{"id":1763,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/992\/revisions\/1763"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media\/1405"}],"wp:attachment":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media?parent=992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}