{"id":23674,"date":"2025-04-08T11:00:00","date_gmt":"2025-04-08T04:00:00","guid":{"rendered":"https:\/\/luathoasen.vn\/?p=23674"},"modified":"2025-04-23T09:42:22","modified_gmt":"2025-04-23T02:42:22","slug":"nghi-dinh-70-2025-nd-cp-sua-doi-bo-sung-quy-dinh-ve-hoa-don-chung-tu","status":"publish","type":"post","link":"https:\/\/www.luathoasen.vn\/en\/tin-tuc\/nghi-dinh-70-2025-nd-cp-sua-doi-bo-sung-quy-dinh-ve-hoa-don-chung-tu\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb"},"content":{"rendered":"

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/6\/2025.<\/strong><\/p>\n\n\n\n

Quy \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong><\/p>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n

Theo \u0111\u00f3, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n 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) 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

\u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), 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

Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 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

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

S\u1eeda quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/strong><\/p>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a, e, l, m, n kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u (\u0111i\u1ec3m a), 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 (\u0111i\u1ec3m e), ho\u1ea1t \u0111\u1ed9ng cho vay, \u0111\u1ea1i l\u00fd \u0111\u1ed5i ngo\u1ea1i t\u1ec7 (\u0111i\u1ec3m l), ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn t\u1ea3i h\u00e0ng kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7m m\u1ec1m t\u00ednh ti\u1ec1n (\u0111i\u1ec3m m), ho\u1ea1t \u0111\u1ed9ng kh\u00e1m ch\u1eefa b\u1ec7nh (\u0111i\u1ec3m n).<\/p>\n\n\n\n

C\u1ee5 th\u1ec3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/p>\n\n\n\n

a) \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<\/i><\/b>: 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 n\u00e0y), 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), 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 n\u00e0y) \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, 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 7 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 7 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

e) \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: <\/i><\/b>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

\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 kh\u00ed \u0111\u1ebfn ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua, b\u00ean b\u00e1n 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

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

l) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay<\/i><\/b> \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 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu \u0111\u01b0\u1ee3c ti\u1ec1n 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

\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<\/i><\/b>, 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 chi tr\u1ea3 ngo\u1ea1i t\u1ec7.<\/p>\n\n\n\n

m) \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<\/i><\/b>: 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

n) \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<\/i><\/b>, 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

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

B\u1ed5 sung quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1, casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng<\/p>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP b\u1ed5 sung \u0111i\u1ec3m p, q, r kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1, casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng.<\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh m\u1edbi, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/i><\/b> 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

\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)<\/i><\/b> 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 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 1 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

\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<\/i><\/b>, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l\u00e0 1 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 Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \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. 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

Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/6\/2025.<\/p>\n\n\n\n

Ngu\u1ed3n: Chinhphu.vn<\/a><\/p>","protected":false},"excerpt":{"rendered":"

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/6\/2025. Quy \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a<\/p>","protected":false},"author":5,"featured_media":23675,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/comments?post=23674"}],"version-history":[{"count":1,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23674\/revisions"}],"predecessor-version":[{"id":23676,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23674\/revisions\/23676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/media\/23675"}],"wp:attachment":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/media?parent=23674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/categories?post=23674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/tags?post=23674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}