{"id":3529,"date":"2025-11-05T16:44:47","date_gmt":"2025-11-05T09:44:47","guid":{"rendered":"https:\/\/emis.misa.vn\/emis-kindergarten\/?p=3529"},"modified":"2025-11-13T11:44:25","modified_gmt":"2025-11-13T04:44:25","slug":"xuat-hoa-don-dien-tu-cho-mam-non","status":"publish","type":"post","link":"https:\/\/emis.misa.vn\/emis-kindergarten\/xuat-hoa-don-dien-tu-cho-mam-non\/","title":{"rendered":"Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho m\u1ea7m non t\u01b0 th\u1ee5c? C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t 2025"},"content":{"rendered":"<div id=\"model-response-message-contentr_dc1d3c8523dc11eb\" class=\"markdown markdown-main-panel enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">N\u1eafm r\u00f5 c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho m\u1ea7m non ch\u00ednh x\u00e1c l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft gi\u00fap c\u00e1c tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c\/nh\u00f3m l\u1edbp m\u1ea7m non \u0111\u1ed9c l\u1eadp n\u1eafm \u0111\u00fang lu\u1eadt. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p v\u1ec1 th\u00f4ng tin m\u1ea7m non t\u01b0 th\u1ee5c c\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng, c\u00e1c quy \u0111\u1ecbnh thu\u1ebf m\u1edbi v\u00e0 c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n h\u1ecdc ph\u00ed cho m\u1ea7m non t\u01b0 th\u1ee5c<\/span><\/p>\n\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 18pt; font-family: verdana, geneva, sans-serif; color: #01b58a;\"><b>1. M\u1ea7m non t\u01b0 th\u1ee5c c\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 <b>C\u00d3, B\u1eaeT BU\u1ed8C. <\/b>Nhi\u1ec1u ch\u1ee7 tr\u01b0\u1eddng v\u1eabn l\u1ea7m t\u01b0\u1edfng r\u1eb1ng d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec kh\u00f4ng c\u1ea7n xu\u1ea5t ho\u00e1 \u0111\u01a1n. \u0110\u00e2y l\u00e0 m\u1ed9t quan ni\u1ec7m sai l\u1ea7m nghi\u00eam tr\u1ecdng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><b>Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0110i\u1ec1u 4) q<\/b>uy \u0111\u1ecbnh r\u00f5 khi b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n (b\u1ea5t k\u1ec3 l\u00e0 t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c) <i>ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n<\/i> giao cho ng\u01b0\u1eddi mua. <b>Theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC:<\/b> T\u1eeb ng\u00e0y 01\/07\/2022, 100% c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng m\u1ea7m non) ph\u1ea3i chuy\u1ec3n sang s\u1eed d\u1ee5ng Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>V\u00ed d\u1ee5:<\/strong> Khi ph\u1ee5 huynh \u0111\u00f3ng 5.000.000 VN\u0110 ti\u1ec1n h\u1ecdc ph\u00ed, nh\u00e0 tr\u01b0\u1eddng b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t 1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ghi nh\u1eadn \u0111\u00fang s\u1ed1 ti\u1ec1n 5.000.000 VN\u0110. M\u1eb7c d\u00f9 5 tri\u1ec7u n\u00e0y (d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c) kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, nh\u01b0ng \u0111\u00e2y v\u1eabn l\u00e0 doanh thu c\u1ee7a tr\u01b0\u1eddng. Vi\u1ec7c xu\u1ea5t ho\u00e1 \u0111\u01a1n l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 C\u1ee5c Thu\u1ebf ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd t\u1ed5ng doanh thu c\u1ee7a tr\u01b0\u1eddng, l\u00e0m c\u0103n c\u1ee9 t\u00ednh Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN) v\u00e0o cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Nh\u01b0 v\u1eady, d\u00f9 kho\u1ea3n thu \u0111\u00f3 c\u00f3 ch\u1ecbu thu\u1ebf hay kh\u00f4ng, nh\u00e0 tr\u01b0\u1eddng v\u1eabn <b>b\u1eaft bu\u1ed9c<\/b> ph\u1ea3i l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho m\u1ecdi kho\u1ea3n thu t\u1eeb ph\u1ee5 huynh<\/span><\/p>\n<p><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/?utm_source=Google&amp;utm_medium=Xuat+hoa+don+mam+non#register\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2913 aligncenter\" src=\"\/emis-kindergarten\/wp-content\/uploads\/2025\/09\/Anh-man-hinh-2025-09-04-luc-3.22.12\u202fCH.png\" alt=\"\" width=\"2850\" height=\"1428\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #01b58a;\"><strong><span style=\"font-family: verdana, geneva, sans-serif; font-size: 18pt;\">2. C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho m\u1ea7m non t\u01b0 th\u1ee5c?<\/span><\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\"><b>2.1 <strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/strong><\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i <b>Kho\u1ea3n 2, \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/b><\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #ddf7d7;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><em><span style=\"font-size: 12pt;\"><span style=\"font-size: 24pt; color: #01b58a;\"><strong>&#8220;<\/strong><\/span>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ho\u00e1 \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf da\u0323ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c<span class=\"citation-9 citation-end-9\">\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edb<\/span>i c\u01a1 quan thu\u1ebf<\/span><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\"><strong>2.2 X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">C\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c (tr\u01b0\u1eddng h\u1ecdc, trung t\u00e2m \u0111\u00e0o t\u1ea1o, doanh nghi\u1ec7p gi\u00e1o d\u1ee5c) thu h\u1ecdc ph\u00ed t\u1eeb h\u1ecdc sinh, sinh vi\u00ean ho\u1eb7c h\u1ecdc vi\u00ean \u0111\u1ec1u ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t h\u00f3a \u0111\u01a1n, b\u1ea5t k\u1ec3 l\u00e0 c\u01a1 s\u1edf c\u00f4ng l\u1eadp, d\u00e2n l\u1eadp, t\u01b0 th\u1ee5c hay doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\"><strong>2.3 X\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho m\u1ea7m non<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n\u00a0theo \u0110i\u1ec1u 8\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=c=RRMU9UZ3Tk&amp;mode=Q=dsbGRWODWk\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>\u00a0bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\"><strong>H\u00f3a \u0111\u01a1n GTGT: <\/strong>S\u1eed d\u1ee5ng cho c\u00e1c c\u01a1 s\u1edf t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng:<\/strong>\u00a0D\u00e0nh cho c\u00e1c c\u01a1 s\u1edf kh\u00f4ng thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT (v\u00ed d\u1ee5: c\u01a1 s\u1edf \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp).<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/strong>\u00a0T\u1ea5t c\u1ea3 c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=c=RRMU9UZ3Tk&amp;mode=g=c5aGFWOHYk\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>\u00a0v\u00e0\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=I=RjM09UWTTk&amp;mode=g=c5aGFWOHYk\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>H\u00f3a \u0111\u01a1n &#8211; Phi\u1ebfu thu ti\u1ec1n:<\/strong> M\u1ed9t s\u1ed1 c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1eabu \u0111\u1eb7c th\u00f9 n\u00e0y n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn, v\u1edbi n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1 h\u00f3a \u0111\u01a1n GTGT<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\"><strong>2.4 Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u1ecdc ph\u00ed<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">&#8211; \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf GTGT khi thu h\u1ecdc ph\u00ed:<\/span><\/p>\n<div class=\"viewAds-85\" style=\"text-align: justify;\">\n<p><span style=\"font-size: 12pt;\">Theo kho\u1ea3n 13 \u0110i\u1ec1u 4\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=g=pJd056WXTW&amp;mode=A=dsbGRWODWk\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0c\u00f3 quy \u0111\u1ecbnh c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt (bao g\u1ed3m gi\u00e1o d\u1ee5c m\u1ea7m non, ph\u1ed5 th\u00f4ng, \u0111\u1ea1i h\u1ecdc, d\u1ea1y ngo\u1ea1i ng\u1eef, tin h\u1ecdc, k\u1ef9 n\u0103ng ngh\u1ec1,&#8230;) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Do \u0111\u00f3, khi xu\u1ea5t h\u00f3a \u0111\u01a1n h\u1ecdc ph\u00ed, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c kh\u00f4ng ghi thu\u1ebf su\u1ea5t GTGT.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">V\u1edbi c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c t\u1eeb m\u1ea7m non \u0111\u1ebfn THPT, n\u1ebfu thu th\u00eam ti\u1ec1n \u0103n, ti\u1ec1n \u0111\u01b0a \u0111\u00f3n h\u1ecdc sinh, ho\u1eb7c c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9, nh\u1eefng kho\u1ea3n n\u00e0y c\u0169ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">C\u00e1c tr\u01b0\u1eddng c\u00f4ng l\u1eadp (nh\u01b0 ti\u1ec3u h\u1ecdc, THCS, THPT, \u0111\u1ea1i h\u1ecdc c\u00f4ng) kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT khi thu h\u1ecdc ph\u00ed. Thay v\u00e0o \u0111\u00f3, h\u1ecd c\u00f3 th\u1ec3 c\u1ea5p bi\u00ean lai thu ti\u1ec1n ho\u1eb7c s\u1eed d\u1ee5ng phi\u1ebfu thu n\u1ed9i b\u1ed9 \u0111\u1ec3 ghi nh\u1eadn.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">&#8211; \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf GTGT khi thu h\u1ecdc ph\u00ed:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">N\u1ebfu c\u01a1 s\u1edf gi\u00e1o d\u1ee5c l\u00e0 doanh nghi\u1ec7p ho\u1eb7c t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi thu h\u1ecdc ph\u00ed. H\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>H\u00f3a \u0111\u01a1n GTGT: <\/strong>Tr\u00ean h\u00f3a \u0111\u01a1n, ghi r\u00f5\u00a0<em>\u201cthu h\u1ecdc ph\u00ed\u201d<\/em>\u00a0v\u00e0 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% ho\u1eb7c ghi\u00a0<em>\u201ckh\u00f4ng ch\u1ecbu thu\u1ebf GTGT\u201d<\/em>\u00a0(kh\u00f4ng ghi thu\u1ebf su\u1ea5t). T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n l\u00e0 s\u1ed1 ti\u1ec1n h\u1ecdc ph\u00ed th\u1ef1c thu, kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng: <\/strong>N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT, ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ec3 ghi nh\u1eadn kho\u1ea3n thu h\u1ecdc ph\u00ed.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/strong>\u00a0T\u1eeb ng\u00e0y 1\/7\/2022, theo\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=c=RRMU9UZ3Tk&amp;mode=g=c5aGFWOHYk\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>, c\u00e1c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Do \u0111\u00f3, n\u1ebfu c\u01a1 s\u1edf gi\u00e1o d\u1ee5c l\u00e0 doanh nghi\u1ec7p, ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi thu h\u1ecdc ph\u00ed.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #ddf7d7;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><em><strong><span style=\"color: #01b58a;\">&gt; <span style=\"font-size: 12pt;\">Xem th\u00eam: Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? C\u1eadp nh\u1eadt 2025<\/span><\/span><\/strong><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: verdana, geneva, sans-serif;\"><b>2.5 Th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n l\u00e0 khi n\u00e0o?<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Theo <b>\u0110i\u1ec1u 9, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n cho d\u1ecbch v\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 <i>ho\u1eb7c<\/i> th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb thu ti\u1ec1n d\u1ecbch v\u1ee5<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>V\u00ed d\u1ee5: <\/strong>S\u00e1ng ng\u00e0y 05\/11\/2025, tr\u01b0\u1eddng nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n h\u1ecdc ph\u00ed th\u00e1ng 11 (thu theo th\u00e1ng) c\u1ee7a ph\u1ee5 huynh A qua chuy\u1ec3n kho\u1ea3n. K\u1ebf to\u00e1n ph\u1ea3i l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ph\u1ee5 huynh A ngay trong ng\u00e0y 05\/11\/2025 (ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 cu\u1ed1i ng\u00e0y)<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 14pt;\"><b>2.6 N\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed thu h\u1ecdc ph\u00ed<\/b><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7u \u0111\u1ee7 quy \u0111\u1ecbnh t\u1ea1i\u00a0<strong>kho\u1ea3n 1<\/strong>\u00a0<strong>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/N\u0110-CP, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/strong>\u00a0c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">T\u00ean h\u00f3a \u0111\u01a1n: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n; k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi mua g\u1ed3m: H\u1ecd t\u00ean, qu\u1ed1c t\u1ecbch, th\u00f4ng tin v\u1ec1 s\u1ed1, ng\u00e0y c\u1ea5p, ng\u00e0y h\u1ebft h\u1ea1n h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd nh\u1eadp xu\u1ea5t c\u1ea3nh;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t v\u00e0 c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n; Ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">H\u00ecnh th\u1ee9c thanh to\u00e1n: ghi r\u00f5 s\u1ed1 ti\u1ec1n thanh to\u00e1n theo t\u1eebng h\u00ecnh th\u1ee9c thanh to\u00e1n: b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c th\u1ebb qu\u1ed1c t\u1ebf (ghi r\u00f5 t\u00ean th\u1ebb, s\u1ed1 th\u1ebb)<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/?utm_source=Google&amp;utm_medium=Blog&amp;utm_campaign=Xuat+hoa+don+mam+non+tu+thuc#register\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2643 aligncenter\" src=\"\/emis-kindergarten\/wp-content\/uploads\/2025\/08\/Anh-man-hinh-2025-08-06-luc-4.23.36\u202fCH.png\" alt=\"\" width=\"2686\" height=\"892\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #01b58a;\"><strong><span style=\"font-family: verdana, geneva, sans-serif; font-size: 18pt;\">3. L\u1eddi k\u1ebft<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 th\u01b0\u1edbc \u0111o s\u1ef1 chuy\u00ean nghi\u1ec7p c\u1ee7a m\u1ed9t c\u01a1 s\u1edf gi\u00e1o d\u1ee5c m\u1ea7m non hi\u1ec7n \u0111\u1ea1i. Tuy nhi\u00ean, vi\u1ec7c n\u1eafm v\u1eefng lu\u1eadt l\u00e0 ch\u01b0a \u0111\u1ee7; nh\u00e0 tr\u01b0\u1eddng c\u1ea7n m\u1ed9t c\u00f4ng c\u1ee5 &#8220;th\u1ef1c thi&#8221; ch\u00ednh x\u00e1c \u0111\u1ec3 lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n r\u1ee7i ro.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">V\u1edbi gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd m\u1ea7m non <span style=\"color: #01b58a;\"><b>MISA EMIS Kindergarten<\/b><\/span> \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf\u00a0 nghi\u1ec7p v\u1ee5 to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd kh\u1eaft khe nh\u1ea5t v\u1ec1 thu\u1ebf v\u00e0 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <strong>Ngh\u1ecb \u0111\u1ecbnh 123, Th\u00f4ng t\u01b0 78<\/strong> v\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70. V\u1edbi kh\u1ea3 n\u0103ng \u0111\u1ed3ng b\u1ed9 tr\u00ean: nh\u00e0 tr\u01b0\u1eddng c\u00f3 th\u1ec3 <b>v\u1eeba qu\u1ea3n l\u00fd v\u00e0 thu h\u1ecdc ph\u00ed, v\u1eeba ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay tr\u00ean M\u1ed8T n\u1ec1n t\u1ea3ng duy nh\u1ea5t<\/b>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Nh\u1edd \u0111\u00f3, ban gi\u00e1m hi\u1ec7u v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ho\u00e0n to\u00e0n an t\u00e2m v\u1eadn h\u00e0nh nh\u00e0 tr\u01b0\u1eddng theo \u0111\u00fang lu\u1eadt, minh b\u1ea1ch t\u00e0i ch\u00ednh v\u1edbi ph\u1ee5 huynh v\u00e0 kh\u00f4ng c\u00f2n ph\u1ea3i lo l\u1eafng v\u1ec1 c\u00e1c r\u1ee7i ro hay sai s\u00f3t ph\u00e1p l\u00fd<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #01b58a; font-size: 12pt;\"><strong><em>C\u00e1c \u0111\u01a1n v\u1ecb tr\u01b0\u1eddng h\u1ecdc c\u00f3 nhu c\u1ea7u t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 n\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd m\u1ea7m non MISA EMIS Kindergartenn b\u1eb1ng c\u00e1ch \u0110\u0102NG K\u00dd t\u01b0 v\u1ea5n, d\u00f9ng th\u1eed <\/em><em>MI\u1ec4N PH\u00cd \u0111\u1ea7y \u0111\u1ee7 t\u00ednh n\u0103ng<\/em><em>, vui l\u00f2ng li\u00ean h\u1ec7 0388 293 608 ho\u1eb7c \u0110\u0102NG K\u00dd t\u1ea1i \u0111\u00e2y:<\/em><\/strong><\/span><\/p>\n<p><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/?utm_source=Google&amp;utm_medium=Blog&amp;utm_campaign=Xuat+hoa+don+mam+non+tu+thuc#register\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2577 aligncenter\" src=\"\/emis-kindergarten\/wp-content\/uploads\/2025\/07\/Anh-man-hinh-2025-08-01-luc-2.17.15\u202fCH.png\" alt=\"\" width=\"333\" height=\"77\" \/><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>N\u1eafm r\u00f5 c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho m\u1ea7m non ch\u00ednh x\u00e1c l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft gi\u00fap c\u00e1c tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c\/nh\u00f3m l\u1edbp m\u1ea7m non \u0111\u1ed9c l\u1eadp n\u1eafm \u0111\u00fang lu\u1eadt. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p v\u1ec1 th\u00f4ng tin m\u1ea7m non t\u01b0 th\u1ee5c c\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng, c\u00e1c quy [&hellip;]<\/p>\n","protected":false},"author":104,"featured_media":3685,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19,17],"tags":[],"class_list":["post-3529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goc-chu-truong","category-kien-thuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho m\u1ea7m non t\u01b0 th\u1ee5c? 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