{"id":26641,"date":"2022-07-20T13:54:04","date_gmt":"2022-07-20T06:54:04","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=26641"},"modified":"2025-11-07T08:42:27","modified_gmt":"2025-11-07T01:42:27","slug":"loi-hien-thi-thue-suat-thue-gtgt-tren-hoa-don","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/loi-hien-thi-thue-suat-thue-gtgt-tren-hoa-don\/","title":{"rendered":"T\u00f4i ph\u1ea3i l\u00e0m g\u00ec khi g\u1eb7p l\u1ed7i hi\u1ec3n th\u1ecb thu\u1ebf su\u1ea5t thu\u1ebf GTGT khi xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin thu\u1ebf su\u1ea5t, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>L\u01b0u \u00fd v\u1ec1 nh\u1eadp v\u00e0 ki\u1ec3m tra th\u00f4ng tin thu\u1ebf su\u1ea5t, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng hi\u1ec3n th\u1ecb \u0111\u00fang thu\u1ebf su\u1ea5t<\/li>\n<li>Khuy\u1ebfn ngh\u1ecb xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang nghi\u1ec7p v\u1ee5, ch\u1ecdn \u0111\u00fang m\u00e3 h\u00e0ng d\u1ecbch v\u1ee5<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> M\u1ee5c Thu\u1ebf su\u1ea5t GTGT hi\u1ec3n th\u1ecb X khi xem\/in h\u00f3a \u0111\u01a1n m\u1eb7c d\u00f9 \u0111\u00e3 nh\u1eadp th\u00f4ng tin Thu\u1ebf su\u1ea5t GTGT \u0111\u1ea7y \u0111\u1ee7<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong> Khi l\u1eadp H\u00f3a \u0111\u01a1n b\u00e1n d\u1ecbch v\u1ee5\/H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, trong b\u1ea3ng h\u00e0ng h\u00f3a ch\u1ec9 c\u00f3 h\u00e0ng h\u00f3a v\u1edbi t\u00ednh ch\u1ea5t l\u00e0 <strong>Ghi ch\u00fa\/Di\u1ec5n gi\u1ea3i<\/strong> nh\u01b0ng v\u1eabn nh\u1eadp thu\u1ebf su\u1ea5t nh\u01b0 h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng th\u00ec c\u00f3 th\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb th\u00f4ng tin thu\u1ebf su\u1ea5t tr\u00ean m\u1ed9t s\u1ed1 m\u1eabu h\u00f3a \u0111\u01a1n<\/p>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh khi xu\u1ea5t h\u00f3a \u0111\u01a1n b\u1eaft bu\u1ed9c ph\u1ea3i nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t <span lang=\"VI\">(Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u00ednh ch\u1ea5t c\u00f3 gi\u00e1 tr\u1ecb l\u00e0 \u201c4-Ghi<\/span><span lang=\"VI\">\u00a0<\/span><span lang=\"VI\">ch\u00fa\/di\u1ec5n<\/span><span lang=\"VI\">\u00a0<\/span><span lang=\"VI\">gi\u1ea3i\u201d)<\/span>.<\/p>\n<p style=\"text-align: justify;\">V\u1eady n\u00ean, n\u1ebfu ng\u01b0\u1eddi d\u00f9ng l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n d\u1ecbch v\u1ee5\/H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khai b\u00e1o cho m\u00e3 h\u00e0ng c\u00f3 t\u00ednh ch\u1ea5t &#8220;Ch\u1ec9 l\u00e0 di\u1ec5n gi\u1ea3i&#8221; (khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf su\u1ea5t nh\u01b0 v\u1edbi h\u00e0ng h\u00f3a c\u00f3 t\u00ednh ch\u1ea5t kh\u00e1c Ch\u1ec9 l\u00e0 di\u1ec5n gi\u1ea3i) th\u00ec <strong>v\u1edbi m\u1ed9t s\u1ed1 m\u1eabu h\u00f3a \u0111\u01a1n khi in ra<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd <strong>kh\u00f4ng hi\u1ec3n th\u1ecb th\u00f4ng tin thu\u1ebf su\u1ea5t<\/strong>.<\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-26753\" src=\"\/2022\/wp-content\/uploads\/2022\/07\/HDon-1-700x453.png\" alt=\"\" width=\"700\" height=\"453\" srcset=\"\/2023\/wp-content\/uploads\/2022\/07\/HDon-1-700x453.png 700w, \/2023\/wp-content\/uploads\/2022\/07\/HDon-1-768x496.png 768w, \/2023\/wp-content\/uploads\/2022\/07\/HDon-1-50x32.png 50w, \/2023\/wp-content\/uploads\/2022\/07\/HDon-1-60x39.png 60w, \/2023\/wp-content\/uploads\/2022\/07\/HDon-1-100x65.png 100w, \/2023\/wp-content\/uploads\/2022\/07\/HDon-1.png 792w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p style=\"text-align: justify;\">Khi ph\u00e1t h\u00e0nh H\u0110\u0110T ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd g\u1eedi th\u00f4ng b\u00e1o nh\u1eafc nh\u1edf cho ng\u01b0\u1eddi d\u00f9ng bi\u1ebft v\u00e0 ki\u1ec3m tra l\u1ea1i h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26771\" src=\"\/2022\/wp-content\/uploads\/2022\/07\/HDon_1.png\" alt=\"\" width=\"520\" height=\"431\" srcset=\"\/2023\/wp-content\/uploads\/2022\/07\/HDon_1.png 520w, \/2023\/wp-content\/uploads\/2022\/07\/HDon_1-50x41.png 50w, \/2023\/wp-content\/uploads\/2022\/07\/HDon_1-60x50.png 60w, \/2023\/wp-content\/uploads\/2022\/07\/HDon_1-100x83.png 100w\" sizes=\"auto, (max-width: 520px) 100vw, 520px\" \/><\/p>\n<p style=\"text-align: justify;\">T\u1ea1i \u0111\u00e2y, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 <strong>Xem h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf su\u1ea5t c\u00f3 hi\u1ec3n th\u1ecb hay kh\u00f4ng, sau \u0111\u00f3 <strong>Ti\u1ebfp t\u1ee5c ph\u00e1t h\u00e0nh<\/strong> v\u00e0 th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng kh\u00f4ng hi\u1ec3n th\u1ecb \u0111\u00fang thu\u1ebf su\u1ea5t, MISA khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00f9ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo \u0111\u00fang nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/phat-hanh-hoa-don-co-chiet-khau\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi d\u00f9ng l\u01b0u \u00fd c\u1ea7n ch\u1ecdn \u0111\u00fang <strong><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/html_11170100\/#khai-bao-cac-mat-hang-dich-vu\" target=\"_blank\" rel=\"noopener\">m\u00e3 h\u00e0ng c\u00f3 t\u00ednh ch\u1ea5t D\u1ecbch v\u1ee5 \u0111\u00e3 khai b\u00e1o tr\u00ean danh m\u1ee5c VTHH<\/a><\/strong> v\u00e0 nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 thu\u1ebf GTGT.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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":[],"class_list":["post-26641","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/26641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=26641"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/26641\/revisions"}],"predecessor-version":[{"id":55043,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/26641\/revisions\/55043"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=26641"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=26641"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=26641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}