{"id":14150,"date":"2026-01-30T13:39:38","date_gmt":"2026-01-30T06:39:38","guid":{"rendered":"https:\/\/fts.com.vn\/?post_type=article&p=14150"},"modified":"2026-07-13T13:57:39","modified_gmt":"2026-07-13T06:57:39","slug":"diem-moi-nghi-dinh-310-2025-nd-cp-ve-xu-phat-vi-pham-thue-hoa-don","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/diem-moi-nghi-dinh-310-2025-nd-cp-ve-xu-phat-vi-pham-thue-hoa-don\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m thu\u1ebf, h\u00f3a \u0111\u01a1n"},"content":{"rendered":"\n

Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n chuy\u1ec3n m\u1ea1nh sang n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, t\u0103ng c\u01b0\u1eddng k\u1ebft n\u1ed1i th\u00f4ng tin gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u0169 cho th\u1ea5y nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn k\u00ea khai thu\u1ebf, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ed1ng nh\u1ea5t, l\u00e0m ph\u00e1t sinh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch. Ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m ho\u00e0n thi\u1ec7n khung x\u1eed ph\u1ea1t, n\u00e2ng cao t\u00ednh r\u0103n \u0111e v\u00e0 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/em><\/p>\n\n\n\n

\"Image\"<\/figure>\n\n\n\n

M\u1edf r\u1ed9ng kh\u00e1i ni\u1ec7m vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/h3>\n\n\n\n

\u0110i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ecbnh ngh\u0129a vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP nh\u01b0 sau:<\/p>\n\n\n\n

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” Vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 h\u00e0nh vi c\u00f3 l\u1ed7i do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu<\/strong> (ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n; ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc; l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7; c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean; c\u00e1c kho\u1ea3n thu theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p)<\/strong> m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed9i ph\u1ea1m v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh”<\/em><\/p>\n<\/blockquote>\n<\/blockquote>\n\n\n\n

B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n\/gi\u1ea3m x\u1eed ph\u1ea1t do b\u1ea5t kh\u1ea3 kh\u00e1ng<\/h3>\n\n\n\n

B\u1ed5 sung th\u00eam kho\u1ea3n 10 \u0110i\u1ec1u 2<\/strong>, li\u1ec7t k\u00ea c\u00e1c s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng nh\u01b0:<\/p>\n\n\n\n

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  • Thi\u00ean tai, th\u1ea3m h\u1ecda<\/li>\n\n\n\n
  • D\u1ecbch b\u1ec7nh l\u1edbn<\/li>\n\n\n\n
  • H\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd<\/li>\n\n\n\n
  • Chi\u1ebfn tranh, b\u1ea1o lo\u1ea1n, \u0111\u00ecnh c\u00f4ng<\/li>\n\n\n\n
  • S\u1ef1 ki\u1ec7n kh\u00e1ch quan kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c<\/li>\n<\/ul>\n\n\n\n

    Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ee9ng minh \u0111\u00e3 \u00e1p d\u1ee5ng m\u1ecdi bi\u1ec7n ph\u00e1p trong kh\u1ea3 n\u0103ng.<\/p>\n\n\n\n

    B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t<\/h3>\n\n\n\n

    Ngo\u00e0i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh m\u1edbi x\u00e1c \u0111\u1ecbnh th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m ch\u1ecbu ph\u1ea1t tr\u1ef1c ti\u1ebfp:<\/p>\n\n\n\n

      \n
    • B\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thay.<\/li>\n\n\n\n
    • T\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd \u2013 k\u00ea khai \u2013 n\u1ed9p thu\u1ebf thay.<\/li>\n\n\n\n
    • \u0110\u01a1n v\u1ecb h\u1ee3p th\u00e0nh thu\u1ed9c c\u01a1 ch\u1ebf thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (theo Ngh\u1ecb quy\u1ebft 107\/2023\/QH15).<\/li>\n<\/ul>\n\n\n\n

      M\u1ee9c ph\u1ea1t xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m 2026 l\u00ean t\u1edbi 70 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/h3>\n\n\n\n
      \"Image\"<\/figure>\n\n\n\n

      C\u0103n c\u1ee9 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 14 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 310\/2025\/N\u0110-CP<\/strong> (c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 16 th\u00e1ng 01 n\u0103m 2026), quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m nh\u01b0 sau:<\/p>\n\n\n\n

      a) Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi:<\/strong><\/p>\n\n\n\n

        \n
      • H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, l\u00e0m h\u00e0ng m\u1eabu;<\/li>\n\n\n\n
      • 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 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t);<\/li>\n\n\n\n
      • Xu\u1ea5t h\u00e0ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a v\u1edbi s\u1ed1 l\u01b0\u1ee3ng 1 h\u00f3a \u0111\u01a1n.<\/strong><\/li>\n<\/ul>\n\n\n\n

        b) \u0110\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/strong><\/p>\n\n\n\n

          \n
        • L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00eau t\u1ea1i \u0111i\u1ec3m a) v\u1edbi s\u1ed1 l\u01b0\u1ee3ng t\u1eeb 02 \u0111\u1ebfn d\u01b0\u1edbi 10 h\u00f3a \u0111\u01a1n;<\/li>\n\n\n\n
        • L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng 1 h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n\n\n\n

          c) \u0110\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng, \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/strong><\/p>\n\n\n\n

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          • L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i \u0111i\u1ec3m a) v\u1edbi s\u1ed1 l\u01b0\u1ee3ng t\u1eeb 10 \u0111\u1ebfn d\u01b0\u1edbi 50 h\u00f3a \u0111\u01a1n;<\/li>\n\n\n\n
          • L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng t\u1eeb 02 \u0111\u1ebfn d\u01b0\u1edbi 10 h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n\n\n\n

            d) \u0110\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/strong><\/p>\n\n\n\n

              \n
            • L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i \u0111i\u1ec3m a) v\u1edbi s\u1ed1 l\u01b0\u1ee3ng t\u1eeb 50 \u0111\u1ebfn d\u01b0\u1edbi 100 h\u00f3a \u0111\u01a1n;<\/li>\n\n\n\n
            • L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng t\u1eeb 10 \u0111\u1ebfn d\u01b0\u1edbi 20 h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n\n\n\n

              \u0111) \u0110\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/strong><\/p>\n\n\n\n

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              • L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i \u0111i\u1ec3m a) v\u1edbi s\u1ed1 l\u01b0\u1ee3ng t\u1eeb 100 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean;<\/li>\n\n\n\n
              • L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng t\u1eeb 20 \u0111\u1ebfn d\u01b0\u1edbi 50 h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n\n\n\n

                e) Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng<\/strong><\/p>\n\n\n\n

                T\u1eeb 50 \u0111\u1ebfn d\u01b0\u1edbi 100 h\u00f3a \u0111\u01a1n: m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng.<\/strong><\/p>\n\n\n\n

                g) Tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng<\/strong><\/p>\n\n\n\n

                T\u1eeb 100 h\u00f3a \u0111\u01a1n tr\u1edf l\u00ean: m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 50.000.000 \u0111\u1ed3ng \u0111\u1ebfn 70.000.000 \u0111\u1ed3ng.<\/strong><\/p>\n\n\n\n

                Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP \u0111\u1eb7t ra y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd h\u01a1n \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, \u0111\u1eb7c bi\u1ec7t t\u1eeb th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c 16\/01\/2026. Doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n  c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd quy tr\u00ecnh l\u1eadp, ph\u00e1t h\u00e0nh v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c. Vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi t\u1edd khai thu\u1ebf s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p quan tr\u1ecdng gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS t\u00edch h\u1ee3p s\u1eb5n t\u00ednh n\u0103ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 gi\u1ea3i ph\u00e1p \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/em><\/p>\n\n\n\n

                Li\u00ean h\u1ec7 FTS \u0111\u1ec3 \u0111\u0103ng k\u00fd DEMO FTS E-Invoice v\u00e0 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n\n\n\n

                <\/p>\n","protected":false},"excerpt":{"rendered":"

                Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n chuy\u1ec3n m\u1ea1nh sang n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, t\u0103ng c\u01b0\u1eddng k\u1ebft n\u1ed1i th\u00f4ng tin gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u0169 cho th\u1ea5y nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn […]<\/p>\n","protected":false},"featured_media":14357,"template":"","article_category":[10,13],"class_list":["post-14150","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14150","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/14357"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14150"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}