{"id":21639,"date":"2021-12-01T08:29:45","date_gmt":"2021-12-01T01:29:45","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=21639"},"modified":"2024-08-27T10:49:36","modified_gmt":"2024-08-27T03:49:36","slug":"nhung-diem-moi-ve-nghi-dinh-123-2020-nd-cp","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/nhung-diem-moi-ve-nghi-dinh-123-2020-nd-cp\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><em>MISA h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i H\u0110\u0110T theo<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/103388\/du-kien-sua-doi-nghi-dinh-123-2020-nd-cp-va-thong-tu-78-2021-tt-btc\/\"> Ngh\u1ecb \u0111\u1ecbnh 123<\/a><\/span>\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/em>. <span style=\"font-size: 8pt;\"><a class=\"wp-block-button__link has-background has-luminous-vivid-orange-background-color\" href=\"https:\/\/ld.meinvoice.vn\/dang-ky-chuyen-doi-hoa-don-dien-tu-theo-thong-tu-78?fbclid=IwAR0kKJ0hF5ignVVqSugM-GHxRo8V_cuYgBBqwRGVxhVAZgrLOcwjv56zMqA\" target=\"_blank\" rel=\"noopener\"><strong> \u0110\u0102NG K\u00dd NGAY<\/strong><\/a><strong>\u00a0<\/strong><\/span><\/p>\n<p><em>Ho\u1eb7c g\u1ecdi s\u1ed1 hotline:\u00a0<b><span style=\"color: #ff6600;\">0868 190505<\/span>\u00a0<\/b>(L\u01b0u \u00fd: t\u1ed5ng \u0111\u00e0i ch\u1ec9 h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed)<\/em><\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/SRgtSkCjv6s\" width=\"560\" height=\"314\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2; width: 628px;\">\n<h4><span style=\"font-size: 14pt;\"><strong>1. Quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Kh\u00e1i ni\u1ec7m v\u1ec1 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<strong>\u00a0C\u00d3 M\u00c3<\/strong>\u00a0v\u00e0\u00a0<strong>KH\u00d4NG C\u00d3 M\u00c3<\/strong>\u00a0c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/p>\n<table style=\"margin-left: -0.4pt; width: 100.002%; height: 135px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 31.5pt;\">\n<td style=\"background: none 0% 0% repeat scroll #ff9966; height: 31px; width: 12.706%; padding: 3pt; border: 1pt solid black; text-align: left;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong><span style=\"color: black;\">N\u1ed9i dung<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 40.6279%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; background: none 0% 0% repeat scroll #ff9966; padding: 3pt; height: 31px;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong>H\u0110\u0110T c\u00f3 m\u00e3 c\u1ee7a CQT<\/strong><\/p>\n<\/td>\n<td style=\"width: 104.377%; border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-top-color: black; border-right-color: black; border-bottom-color: black; background: none 0% 0% repeat scroll #ff9966; padding: 3pt; height: 31px;\">\n<p style=\"margin: 5.25pt 0in; text-align: center;\"><strong>H\u0110\u0110T kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a CQT<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 97px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; height: 94px; width: 12.706%;\">&nbsp;<\/p>\n<p>Kh\u00e1i ni\u1ec7m<br \/>\n<strong><br \/>\n<\/strong><\/td>\n<td style=\"width: 40.6279%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 94px;\">\n<p style=\"text-align: left;\">L\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3\u00a0tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 g\u1eedi cho ng\u01b0\u1eddi mua.<\/p>\n<p style=\"text-align: left;\"><em>(M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m s\u1ed1 giao d\u1ecbch l\u00e0 m\u1ed9t d\u00e3y s\u1ed1 duy nh\u1ea5t do h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf t\u1ea1o ra, v\u00e0 m\u1ed9t chu\u1ed7i k\u00fd t\u1ef1 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf m\u00e3 h\u00f3a d\u1ef1a tr\u00ean th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi b\u00e1n l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n.)<\/em><\/p>\n<\/td>\n<td style=\"width: 104.377%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 94px; text-align: left;\">L\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 g\u1eedi cho ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/td>\n<\/tr>\n<tr style=\"height: 74px;\">\n<td style=\"border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; text-align: center; height: 10px; width: 12.706%;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/td>\n<td style=\"width: 40.6279%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 10px;\">\u2013 <strong>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong> (<em>Kho\u1ea3n 1 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em>)<\/p>\n<p>\u2013 <strong>Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong> (<em>Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/em>)<\/p>\n<p>\u2013 <strong>Doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf<\/strong>: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao v\u1ec1 thu\u1ebf; v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<br \/>\n=&gt; Ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i sang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian 10 ng\u00e0y l\u00e0m vi\u1ec7c (<em>Kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/em>)<\/p>\n<p>\u2013 <strong>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p<\/strong> th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i s\u1eed d\u1ee5ng H\u0110\u0110T; H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh; H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh. (<em>Kho\u1ea3n 3 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, Kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP; Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/em>)<\/p>\n<p>\u2013 <strong>Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng<\/strong> (<em>Kho\u1ea3n 4 \u0110i\u1ec1u 91 lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019; Kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/em>)<\/td>\n<td style=\"width: 104.377%; border-width: medium 1pt 1pt; border-style: none solid solid; border-right-color: black; border-bottom-color: black; border-left-color: black; background-image: url('e'); background-repeat: repeat; background-attachment: scroll; background-position: 0% 0%; background-clip: border-box; background-origin: padding-box; background-size: auto; padding: 3pt; height: 10px;\">\u2013 <strong>Doanh nghi\u1ec7p kinh doanh \u1edf 15 l\u0129nh v\u1ef1c<\/strong>: \u0111i\u1ec7n l\u1ef1c; x\u0103ng d\u1ea7u, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, n\u01b0\u1edbc s\u1ea1ch, t\u00e0i ch\u00ednh t\u00edn d\u1ee5ng, b\u1ea3o hi\u1ec3m, y t\u1ebf, kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh si\u00eau th\u1ecb, th\u01b0\u01a1ng m\u1ea1i, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng th\u1ee7y;<br \/>\n(<em>Kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em>)\u2013 Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 ho\u1eb7c s\u1ebd th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng l\u1eadp, tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh v\u00e0 b\u1ea3o \u0111\u1ea3m vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf. (<em>Kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em>)\u2013 Doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 (Kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 x\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean. Ngo\u00e0i ra, c\u01a1 quan thu\u1ebf c\u0169ng th\u1ef1c hi\u1ec7n ph\u00e2n nh\u00f3m doanh nghi\u1ec7p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00ea duy\u1ec7t \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3\u00a0 m\u00e3 cho m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb\/doanh nghi\u1ec7p.<\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2; width: 628px;\">\n<h4><span style=\"font-size: 14pt;\"><strong>2. <\/strong><\/span><span id=\"II_Quy_dinh_ve_mau_so_hoa_don_dien_tu_va_ky_hieu_hoa_don_dien_tu_theo_Nghi_dinh_123_Thong_tu_78\"><strong>Quy \u0111\u1ecbnh v\u1ec1 m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>2.1.<span id=\"21_Doanh_nghiep_khong_can_thong_bao_phat_hanh_mau_hoa_don_voi_CQT\">Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1eabu h\u00f3a \u0111\u01a1n v\u1edbi CQT<\/span><\/strong><\/p>\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, C\u01a1 quan thu\u1ebf kh\u00f4ng qu\u1ea3n l\u00fd chi ti\u1ebft m\u1eabu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng theo t\u1eebng \u0111\u1ee3t th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u00e0 qu\u1ea3n l\u00fd th\u00f4ng qua vi\u1ec7c truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u \u0111\u1ecbnh d\u1ea1ng xml (Quy\u1ebft \u0111\u1ecbnh 1450\/Q\u0110-TCT). Do \u0111\u00f3, doanh nghi\u1ec7p\/\u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp m\u1eabu h\u00f3a \u0111\u01a1n gi\u1ea3n, theo nhu c\u1ea7u s\u1eed d\u1ee5ng c\u1ee7a m\u00ecnh m\u00e0 kh\u00f4ng c\u1ea7n l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (kh\u00f4ng ph\u1ea3i n\u1ed9p M\u1eabu h\u00f3a \u0111\u01a1n khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T) v\u1edbi c\u01a1 quan Thu\u1ebf.<\/p>\n<p><strong>2.2.<\/strong><span id=\"22_Ky_hieu_mau_so_hoa_don_dien_tu_va_ky_hieu_hoa_don_dien_tu\"><strong>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n<p>Theo\u00a0<em>\u0110i\u1ec1u 4, th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/em><\/p>\n<p><strong>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>: L\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/p>\n<p>\u2013 S\u1ed1 1: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n<p>\u2013 S\u1ed1 2: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng;<\/p>\n<p>\u2013 S\u1ed1 3: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng;<\/p>\n<p>\u2013 S\u1ed1 4: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia;<\/p>\n<p>\u2013 S\u1ed1 5: Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP;<\/p>\n<p>\u2013 S\u1ed1 6: Ph\u1ea3n \u00e1nh c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed.<\/p>\n<p><strong>K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/strong>\u00a0L\u00e0 nh\u00f3m 6 \u00a0k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a CQT, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<br \/>\n6 k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<table width=\"634\">\n<tbody>\n<tr>\n<td width=\"177\"><strong>K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01)<\/strong><\/td>\n<td width=\"457\">Ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0\u00a0<strong>C<\/strong>\u00a0ho\u1eb7c\u00a0<strong>K<\/strong>:\u00a0<strong>C<\/strong>\u00a0th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a CQT,\u00a0<strong>K<\/strong>\u00a0th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a CQT<\/td>\n<\/tr>\n<tr>\n<td width=\"177\"><strong>2 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02)<\/strong><\/td>\n<td width=\"457\">Ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n<p><strong>V\u00ed d\u1ee5<\/strong>: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23.<\/td>\n<\/tr>\n<tr>\n<td width=\"177\"><strong>1 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 01 ch\u1eef c\u00e1i<\/strong><\/td>\n<td width=\"457\">T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>\n<p>+ Ch\u1eef T: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/p>\n<p>+ Ch\u1eef D: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/p>\n<p>+ Ch\u1eef L: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/p>\n<p>+ Ch\u1eef M: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/p>\n<p>+ Ch\u1eef N: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/p>\n<p>+ Ch\u1eef B: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed,<\/p>\n<p>+ Ch\u1eef G: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n<p>+ Ch\u1eef H: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"177\"><strong>2 k\u00fd t\u1ef1 cu\u1ed1i<\/strong><\/td>\n<td width=\"457\">L\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo nhu c\u1ea7u qu\u1ea3n l\u00fd. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2013 T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a h\u00f3a \u0111\u01a1n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft);<\/p>\n<p>\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n<p>+ \u201c1C22TAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/p>\n<p>+ \u201c2C22TBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/p>\n<p>+ \u201c1C23LBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/p>\n<p>+ \u201c1K23TYY\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/p>\n<p>+ \u201c1K22DAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng,<\/p>\n<p>+ \u201c6K22NAM\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/p>\n<p>+ \u201c6K22BAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong>Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh t\u1ea1i ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/strong>: T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n chung b\u1eb1ng 1 chu\u1ed7i bao g\u1ed3m 7 k\u00fd t\u1ef1. Trong \u0111\u00f3, k\u00fd t\u01b0 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, 6 k\u00fd hi\u1ec7u ti\u1ebfp theo th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2; width: 628px;\">\n<h4><span style=\"font-size: 14pt;\"><strong>3. <\/strong><\/span><span id=\"III_Quy_dinh_ve_cach_danh_so_hoa_don_theo_Nghi_dinh_123\"><b>Quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch \u0111\u00e1nh s\u1ed1 h\u00f3a \u0111\u01a1n<\/b><\/span><\/h4>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>S\u1ed1 h\u00f3a \u0111\u01a1n g\u1ed3m 8 ch\u1eef s\u1ed1.<\/li>\n<li>Kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n\u00a0<b>T\u1eeb s\u1ed1\u2026<\/b>\u00a0<b>\u0110\u1ebfn s\u1ed1\u2026\u00a0<\/b>m\u00e0\u00a0\u0111\u00e1nh s\u1ed1 b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 (ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n) theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 t\u1ed1i \u0111a \u0111\u1ebfn s\u1ed1 99 999 999. Sang n\u0103m ti\u1ebfp theo, l\u1ea1i \u0111\u00e1nh quay v\u00f2ng t\u1eeb s\u1ed1 1.<\/li>\n<\/ul>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2; width: 628px;\">\n<h4><span style=\"font-size: 14pt;\"><strong>4. <\/strong><\/span><span id=\"III_Quy_dinh_ve_cach_danh_so_hoa_don_theo_Nghi_dinh_123\"><b>Ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/b><\/span><\/h4>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c\u00a0<strong>chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung t\u1eebng h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/strong> th\u00ec ngay sau khi \u0111\u01b0\u1ee3c g\u1eedi cho kh\u00e1ch h\u00e0ng, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<li>N\u1ebfu ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c\u00a0<strong>chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n theo b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0<\/strong>th\u00ec \u0111\u1ecbnh k\u1ef3 theo k\u1ef3 k\u00ea khai thu\u1ebf GTGT \u0111\u01a1n v\u1ecb \u0111ang \u00e1p d\u1ee5ng (theo th\u00e1ng\/qu\u00fd) k\u1ebf to\u00e1n l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; MISA h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. \u0110\u0102NG K\u00dd NGAY\u00a0 Ho\u1eb7c g\u1ecdi s\u1ed1 hotline:\u00a00868 190505\u00a0(L\u01b0u \u00fd: t\u1ed5ng \u0111\u00e0i ch\u1ec9 h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) &nbsp; 1. Quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng Kh\u00e1i ni\u1ec7m v\u1ec1&#8230;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2588],"ht-kb-tag":[3351,3350,3349],"class_list":["post-21639","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu","ht_kb_tag-57-tinh-thanh","ht_kb_tag-qd-206-qd-btc","ht_kb_tag-tt-78-2021-tt-bctc"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/21639","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=21639"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/21639\/revisions"}],"predecessor-version":[{"id":30351,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/21639\/revisions\/30351"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=21639"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=21639"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=21639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}