{"id":6123,"date":"2020-08-26T09:05:16","date_gmt":"2020-08-26T02:05:16","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6123"},"modified":"2025-11-12T14:44:10","modified_gmt":"2025-11-12T07:44:10","slug":"phieu-xuat-kho-kiem-van-chuyen-dien-tu-su-dung-trong-truong-hop-nao","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/phieu-xuat-kho-kiem-van-chuyen-dien-tu-su-dung-trong-truong-hop-nao\/","title":{"rendered":"Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?"},"content":{"rendered":"

Th\u00f4ng t\u01b0 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 6, l\u1ea7n \u0111\u1ea7u ti\u00ean quy \u0111\u1ecbnh ‘phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed’, v\u00e0 n\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n

“a)<\/strong> Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u1ee7y th\u00e1c<\/strong><\/p>\n

N\u1ebfu c\u01a1 s\u1edf kinh doanh nh\u1eadn nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c \u0111\u00e3 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi tr\u1ea3 h\u00e0ng cho c\u01a1 s\u1edf kinh doanh \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u. N\u1ebfu ch\u01b0a n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, khi xu\u1ea5t tr\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c l\u1eadp phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n

\"\"<\/p>\n

N\u1ebfu nh\u01b0 h\u00f3a \u0111\u01a1n gi\u1ea5y c\u00f3 ‘Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9’ th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ‘Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed’, v\u1eady vi\u1ec7c \u00e1p d\u1ee5ng ch\u00fang c\u00f3 gi\u1ed1ng nhau?<\/i><\/a><\/div>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a:<\/strong><\/p>\n

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  • Khi xu\u1ea5t h\u00e0ng giao cho c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c, c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed.<\/li>\n
  • Khi h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan, c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u c\u1ee7a c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng. C\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng \u0111\u1ec3 xu\u1ea5t cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ul>\n

    c) C\u01a1 s\u1edf kinh c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng 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.<\/strong><\/p>\n

    Khi xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng. Sau khi l\u00e0m xong th\u1ee7 t\u1ee5c cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/p>\n

    d) T\u1ed5 ch\u1ee9c kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a cho c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/strong> nh\u01b0 c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng (t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng) \u0111\u1ec3 b\u00e1n ho\u1eb7c xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u1edbi nhau; xu\u1ea5t h\u00e0ng h\u00f3a cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng, c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c kinh doanh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u01a1 s\u1edf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/p>\n

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    • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thanh to\u00e1n v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf t\u1eebng \u0111\u01a1n v\u1ecb v\u00e0 t\u1eebng kh\u00e2u \u0111\u1ed9c l\u1eadp v\u1edbi nhau;<\/li>\n
    • S\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho c\u01a1 s\u1edf l\u00e0m \u0111\u1ea1i l\u00fd.<\/li>\n<\/ul>\n

      Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a c\u01a1 s\u1edf kinh doanh n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd, th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 thu mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u00ec khi \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed, kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

      \u0111) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t h\u00e0ng h\u00f3a b\u00e1n l\u01b0u \u0111\u1ed9ng s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh, khi b\u00e1n h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/strong><\/p>\n

      e) Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/strong> th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u00e0 s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n, bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/p>\n

      g) Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong t\u1ed5 ch\u1ee9c<\/strong>; 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 th\u00ec t\u1ed5 ch\u1ee9c 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 v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

      h) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7 trong c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c<\/strong>, th\u00ec t\u1ed5 ch\u1ee9c c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 b\u00e1n h\u00e0ng h\u00f3a.”.<\/p>\n

      Do v\u1eady, v\u1ec1 \u00e1p d\u1ee5ng th\u00ec Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed kh\u00f4ng kh\u00e1c nhi\u1ec1u so v\u1edbi\u00a0Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 c\u1ee7a h\u00f3a \u0111\u01a1n gi\u1ea5y. Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p, c\u00f3 th\u1ec3 t\u00f3m t\u1eaft l\u1ea1i sau \u0111\u00e2y:<\/p>\n

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      • Xu\u1ea5t h\u00e0ng tr\u1ea3 \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u khi h\u00e0ng h\u00f3a ch\u01b0a n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u.<\/li>\n
      • Xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u.<\/li>\n
      • Xu\u1ea5t h\u00e0ng h\u00f3a giao cho doanh nghi\u1ec7p nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u.<\/li>\n
      • Xu\u1ea5t g\u1eedi h\u00e0ng \u0111\u1ea1i l\u00fd cho doanh nghi\u1ec7p nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd.<\/li>\n
      • Xu\u1ea5t h\u00e0ng h\u00f3a \u0111i gia c\u00f4ng.<\/li>\n
      • Xu\u1ea5t, \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb, chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi nhau.<\/li>\n
      • Xu\u1ea5t khi b\u00e1n h\u00e0ng l\u01b0u \u0111\u1ed9ng.<\/li>\n
      • G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/li>\n
      • 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.<\/li>\n
      • Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n<\/li>\n<\/ul>\n

        Theo kho\u1ea3n 3 \u0111i\u1ec3m g \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC th\u00ec n\u1ed9i dung c\u1ee7a Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

        “g) \u0110\u1ed1i v\u1edbi Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed<\/strong> th\u00ec tr\u00ean Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u1ec3 hi\u1ec7n c\u00e1c ti\u00eau th\u1ee9c ng\u01b0\u1eddi mua m\u00e0 th\u1ec3 hi\u1ec7n t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, \u0111\u1ecba ch\u1ec9 kho xu\u1ea5t h\u00e0ng, \u0111\u1ecba ch\u1ec9 kho nh\u1eadp h\u00e0ng; kh\u00f4ng th\u1ec3 hi\u1ec7n ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.”.<\/p>\n

        Nh\u01b0 v\u1eady, kh\u00e1c v\u1edbi Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed kh\u00f4ng ghi s\u1ed1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, ti\u1ec1n thu\u1ebf m\u00e0 ch\u1ec9 ghi c\u00e1c ch\u1ec9 ti\u00eau sau:<\/p>\n

          \n
        • T\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a,<\/li>\n
        • Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n (xe, t\u00e0u …),<\/li>\n
        • \u0110\u1ecba ch\u1ec9 kho xu\u1ea5t h\u00e0ng, \u0111\u1ecba ch\u1ec9 kho nh\u1eadn h\u00e0ng,<\/li>\n
        • T\u00ean, ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a.<\/li>\n<\/ul>\n

          Theo Ketoan.biz.<\/strong><\/em><\/p>\n

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

          Th\u00f4ng t\u01b0 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 6, l\u1ea7n \u0111\u1ea7u ti\u00ean quy \u0111\u1ecbnh ‘phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed’, v\u00e0 n\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau: “a) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u1ee7y th\u00e1c N\u1ebfu c\u01a1 s\u1edf […]<\/p>\n","protected":false},"featured_media":13757,"template":"","article_category":[10],"class_list":["post-6123","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6123","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\/13757"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6123"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}