{"id":23439,"date":"2022-03-10T10:15:52","date_gmt":"2022-03-10T03:15:52","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=23439"},"modified":"2024-08-09T17:13:33","modified_gmt":"2024-08-09T10:13:33","slug":"phat-hanh-hoa-don-co-chiet-khau","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/phat-hanh-hoa-don-co-chiet-khau\/","title":{"rendered":"Xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP"},"content":{"rendered":"<p><span style=\"color: #ff0000;\"><em>Kh\u1ea3o s\u00e1t: sau khi \u0111\u1ecdc v\u00e0 th\u1ef1c hi\u1ec7n theo t\u00e0i li\u1ec7u, Anh\/Ch\u1ecb vui l\u00f2ng cho<em class=\"Highlight\">\u00a0MISA\u00a0<\/em>bi\u1ebft c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 theo t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng, qua kh\u1ea3o s\u00e1t nhanh\u00a0<a style=\"color: #ff0000;\" href=\"https:\/\/docs.google.com\/forms\/d\/1xpvJ6iUc1lNVAFZRUQ7El1_yD8K_5R0-sKsPXR_eCzU\/edit\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/em><\/span><\/p>\n<h6><strong><span style=\"font-size: 14pt;\">1. N\u1ed9i dung<\/span><\/strong><\/h6>\n<p style=\"text-align: justify;\">C\u01a1 s\u1edf kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>, c\u00f3 \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho kh\u00e1ch mua h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec n\u1ed9i dung h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o theo quy \u0111\u1ecbnh sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) trong tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau;<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh sau:\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1eeb kho\u1ea3n 1 \u0111\u1ebfn kho\u1ea3n 21 \u0110i\u1ec1u 7 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/thong-tu-219-2013-tt-btc-huong-dan-luat-thue-gia-tri-gia-tang-va-nghi-dinh-209-2013-nd-cp-220761.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam ngo\u00e0i gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/li>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-457-CTHN-TTHT-2022-xuat-hoa-don-chiet-khau-thuong-mai-Cuc-Thue-Ha-Noi-500462.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 457\/CTHN-TTHT<\/a>\u00a0\u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 07\/01\/2022.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>V\u00ec v\u1eady, tr\u00ean MISA SME, t\u1ea1i ph\u00e2n h\u1ec7 <strong>B\u00e1n h\u00e0ng<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd cho ph\u00e9p k\u1ebf to\u00e1n vi\u00ean xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<h6><strong><span style=\"font-size: 14pt;\">2. H\u01b0\u1edbng d\u1eabn<\/span><\/strong><\/h6>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d3d1d1;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">Tr\u01b0\u1eddng h\u1ee3p 1: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<p style=\"text-align: justify;\">C\u00e1c b\u01b0\u1edbc <a href=\"\/2026\/kb\/lap-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp h\u00f3a \u0111\u01a1n<\/a> th\u1ef1c hi\u1ec7n nh\u01b0 b\u00ecnh th\u01b0\u1eddng, ng\u01b0\u1eddi d\u00f9ng l\u01b0u \u00fd tr\u00ean h\u00f3a \u0111\u01a1n GTGT ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<ul>\n<li style=\"text-align: justify;\">Nh\u1eadp tr\u1ef1c ti\u1ebfp <strong>T\u1ef7 l\u1ec7 chi\u1ebft kh\u1ea5u<\/strong> (ho\u1eb7c <strong>Ti\u1ec1n chi\u1ebft kh\u1ea5u<\/strong>) cho t\u1eebng m\u1eb7t h\u00e0ng.<\/li>\n<li style=\"text-align: justify;\">Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh <strong>Ti\u1ec1n thu\u1ebf GTGT<\/strong> v\u00e0 <strong>T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/strong> theo t\u1ed5ng ti\u1ec1n chi\u1ebft kh\u1ea5u.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-23462 aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/TH1-1.png\" alt=\"\" width=\"1026\" height=\"751\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/TH1-1.png 1026w, \/2026\/wp-content\/uploads\/2022\/03\/TH1-1-700x512.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/TH1-1-800x586.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/TH1-1-768x562.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/TH1-1-50x37.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/TH1-1-60x44.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/TH1-1-100x73.png 100w\" sizes=\"auto, (max-width: 1026px) 100vw, 1026px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong> v\u00e0 <strong>Ph\u00e1t h\u00e0nh H\u0110\u0110T<\/strong><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d3d1d1;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">Tr\u01b0\u1eddng h\u1ee3p 2: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 theo S\u1ed1 l\u01b0\u1ee3ng, Doanh s\u1ed1<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau. <em><strong>Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 2 t\u00ecnh hu\u1ed1ng:<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #3366ff;\"><em><strong>T\u00ecnh hu\u1ed1ng 1<\/strong>: N\u1ebfu ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u00a0<strong>nh\u1ecf h\u01a1n<\/strong> s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng s\u1ebd tr\u1eeb s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u00f3 v\u00e0o h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng (l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 hi\u1ec7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cu\u1ed1i c\u00f9ng).<\/em><\/span><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u00e1ch 1: L\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 hi\u1ec7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n HHDV cu\u1ed1i c\u00f9ng<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong>: C\u00e1ch n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng t\u1eeb phi\u00ean b\u1ea3n MISA SME 2022 &#8211; R15 tr\u1edf \u0111i.<\/span><\/p>\n<ul>\n<li>Th\u00eam m\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ed9c l\u1eadp tr\u00ean ph\u00e2n h\u1ec7 <strong>B\u00e1n h\u00e0ng<\/strong>\\tab <strong>Xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-24007 alignleft\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_1.png\" alt=\"\" width=\"958\" height=\"556\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_1.png 958w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-700x406.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-800x464.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-768x446.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-50x29.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-60x35.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-100x58.png 100w\" sizes=\"auto, (max-width: 958px) 100vw, 958px\" \/><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb l\u1ea7n \u0111\u1ea7u ti\u00ean xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n <strong>S\u1eeda m\u1eabu <\/strong>tr\u00ean tab<strong> H\u00e0ng ti\u1ec1n<\/strong>, t\u00edch ch\u1ecdn hi\u1ec3n th\u1ecb c\u1ed9t <strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-24011 aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_2-2.png\" alt=\"\" width=\"1360\" height=\"1010\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_2-2.png 1360w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_2-2-700x520.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_2-2-800x594.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_2-2-768x570.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_2-2-50x37.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_2-2-60x45.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_2-2-100x74.png 100w\" sizes=\"auto, (max-width: 1360px) 100vw, 1360px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: inherit; font-size: inherit;\">Khai b\u00e1o th\u00f4ng tin h\u00f3a \u0111\u01a1n nh\u01b0 b\u00ecnh th\u01b0\u1eddng. <\/span><strong style=\"font-family: inherit; font-size: inherit;\"><em style=\"font-family: inherit; font-size: inherit;\">L\u01b0u \u00fd:<\/em><\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\"><em><span style=\"font-family: inherit; font-size: inherit;\">T\u00edch ch\u1ecdn \u00f4 <strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i <\/strong>t\u1ea1i d\u00f2ng chi\u1ebft kh\u1ea5u v\u00e0 nh\u1eadp s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u v\u00e0o c\u1ed9t <strong>Th\u00e0nh ti\u1ec1n<\/strong>.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><em><span style=\"font-family: inherit; font-size: inherit;\">Ch\u1ecdn <strong>Thu\u1ebf su\u1ea5t<\/strong> t\u1ea1i d\u00f2ng chi\u1ebft kh\u1ea5u, t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu\u1ebf su\u1ea5t c\u1ee7a HHDV \u00e1p d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i.<\/span><\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-24025 aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_3.png\" alt=\"\" width=\"981\" height=\"556\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_3.png 981w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_3-700x397.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_3-800x453.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_3-768x435.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_3-50x28.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_3-60x34.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_3-100x57.png 100w\" sizes=\"auto, (max-width: 981px) 100vw, 981px\" \/><\/p>\n<p><em><span style=\"font-family: inherit; font-size: inherit;\"><strong>L\u01b0u \u00fd:<\/strong> T\u1ed5ng th\u00e0nh ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf GTGT theo t\u1eebng thu\u1ebf su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1ecf h\u01a1n 0<\/span><\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-24144 aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_8-1.png\" alt=\"\" width=\"1523\" height=\"604\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_8-1.png 1523w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_8-1-700x278.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_8-1-800x317.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_8-1-768x305.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_8-1-50x20.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_8-1-60x24.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_8-1-100x40.png 100w\" sizes=\"auto, (max-width: 1523px) 100vw, 1523px\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh <strong>T\u1ed5ng ti\u1ec1n h\u00e0ng<\/strong>, <strong>Ti\u1ec1n thu\u1ebf GTGT<\/strong> v\u00e0 <strong>T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/strong> theo t\u1ed5ng ti\u1ec1n chi\u1ebft kh\u1ea5u.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-24027 aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_4.png\" alt=\"\" width=\"981\" height=\"556\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_4.png 981w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_4-700x397.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_4-800x453.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_4-768x435.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_4-50x28.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_4-60x34.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_4-100x57.png 100w\" sizes=\"auto, (max-width: 981px) 100vw, 981px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\">Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/li>\n<li style=\"text-align: justify;\">Nh\u1ea5n<strong> Xem h\u00f3a \u0111\u01a1n <\/strong>\u0111\u1ec3 ki\u1ec3m tra l\u1ea1i n\u1ed9i dung, sau \u0111\u00f3<strong> Ph\u00e1t h\u00e0nh H\u0110\u0110T.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>L\u01b0u \u00fd:<\/strong> <em>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u1eabu h\u00f3a \u0111\u01a1n N\u0110123 chuy\u1ec3n \u0111\u1ed5i t\u1eeb m\u1eabu theo N\u011051, \u0111\u00e3 kh\u1edfi t\u1ea1o tr\u00ean MISA SME t\u1eeb tr\u01b0\u1edbc \u0111\u00f3, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n <a href=\"\/2026\/kb\/toi-can-lam-gi-khi-mau-hoa-don-khong-the-hien-dung-noi-dung-chiet-khau-thuong-mai\/\" target=\"_blank\" rel=\"noopener\">s\u1eeda m\u1eabu \u0111\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n ch\u00ednh x\u00e1c th\u00f4ng tin chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/a><\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25088 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/03\/hoa-don_1-1.png\" alt=\"\" width=\"759\" height=\"835\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/hoa-don_1-1.png 759w, \/2026\/wp-content\/uploads\/2022\/03\/hoa-don_1-1-700x770.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/hoa-don_1-1-45x50.png 45w, \/2026\/wp-content\/uploads\/2022\/03\/hoa-don_1-1-55x60.png 55w, \/2026\/wp-content\/uploads\/2022\/03\/hoa-don_1-1-91x100.png 91w\" sizes=\"auto, (max-width: 759px) 100vw, 759px\" \/><\/p>\n<ul>\n<li>Khi ng\u01b0\u1eddi d\u00f9ng <a href=\"\/2026\/kb\/lap_nhanh_cac_chung_tu_ban_hang\/#2-6-lap-chung-tu-ban-hang-tu-hoa-don-gtgt\" target=\"_blank\" rel=\"noopener\">l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u1eeb h\u00f3a \u0111\u01a1n<\/a>.\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\">S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u t\u1ea1i c\u1ed9t <strong>Th\u00e0nh ti\u1ec1n<\/strong> tr\u00ean h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 t\u1ea1i c\u1ed9t <strong>Ti\u1ec1n chi\u1ebft kh\u1ea5u<\/strong> tr\u00ean giao di\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb.<\/li>\n<li style=\"text-align: justify;\">Ti\u1ec1n thu\u1ebf GTGT c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u l\u00e0 gi\u00e1 tr\u1ecb \u00e2m.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24091\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_6.png\" alt=\"\" width=\"1025\" height=\"777\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_6.png 1025w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-700x531.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-800x606.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-768x582.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-50x38.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-60x45.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-100x76.png 100w\" sizes=\"auto, (max-width: 1025px) 100vw, 1025px\" \/><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u00e1ch 2: Th\u00eam d\u00f2ng m\u1eb7t h\u00e0ng Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean giao di\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><strong>L\u01b0u \u00fd<\/strong>:\u00a0 Tr\u01b0\u1edbc \u0111\u00f3, \u0111\u01a1n v\u1ecb ph\u1ea3i c\u00f3 s\u1eb5n m\u1eabu h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u ho\u1eb7c <a href=\"\/2026\/kb\/lam_the_nao_de_sua_mau_chung_tu_bao_cao_theo_cong_cu_dang_stimul\/\" target=\"_blank\" rel=\"noopener\">s\u1eeda m\u1eabu h\u00f3a \u0111\u01a1n<\/a>, th\u00ec khi <strong>In<\/strong> h\u00f3a \u0111\u01a1n m\u1edbi th\u1ec3 hi\u1ec7n n\u1ed9i dung kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<ul>\n<li style=\"text-align: justify;\">T\u1ea1o m\u1ed9t m\u1eb7t h\u00e0ng l\u00e0 &#8220;Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i&#8221; c\u00f3 t\u00ednh ch\u1ea5t <strong>Ch\u1ec9 l\u00e0 di\u1ec5n gi\u1ea3i<\/strong> tr\u00ean <strong>Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23472\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/TH2_1-1.png\" alt=\"\" width=\"747\" height=\"227\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/TH2_1-1.png 747w, \/2026\/wp-content\/uploads\/2022\/03\/TH2_1-1-700x213.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/TH2_1-1-50x15.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/TH2_1-1-60x18.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/TH2_1-1-100x30.png 100w\" sizes=\"auto, (max-width: 747px) 100vw, 747px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\">Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb nh\u01b0 b\u00ecnh th\u01b0\u1eddng. K\u1ebf to\u00e1n th\u00eam d\u00f2ng m\u1eb7t h\u00e0ng &#8220;Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i&#8221; v\u00e0 nh\u1eadp tr\u1ef1c ti\u1ebfp <strong>S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u<\/strong><\/li>\n<li style=\"text-align: justify;\">Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh <strong>Ti\u1ec1n thu\u1ebf GTGT<\/strong> v\u00e0 <strong>T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/strong> theo s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-35039\" src=\"\/2026\/wp-content\/uploads\/2022\/03\/TH2_2-2-1.png\" alt=\"\" width=\"1024\" height=\"750\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/TH2_2-2-1.png 1024w, \/2026\/wp-content\/uploads\/2022\/03\/TH2_2-2-1-700x513.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/TH2_2-2-1-800x586.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/TH2_2-2-1-768x563.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/TH2_2-2-1-50x37.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/TH2_2-2-1-60x44.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/TH2_2-2-1-100x73.png 100w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong> v\u00e0 <strong>Ph\u00e1t h\u00e0nh H\u0110\u0110T<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #3366ff;\"><em><strong>T\u00ecnh hu\u1ed1ng 2<\/strong>: N\u1ebfu ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u00a0<strong>l\u1edbn h\u01a1n<\/strong> s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc \u0111\u00f3 (th\u1ef1c hi\u1ec7n theo Tr\u01b0\u1eddng h\u1ee3p 3).<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d3d1d1;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">Tr\u01b0\u1eddng h\u1ee3p 3: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo S\u1ed1 l\u01b0\u1ee3ng, Doanh s\u1ed1 nh\u01b0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) khuy\u1ebfn m\u1ea1i<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 theo n\u1ed9i dung <a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-457-CTHN-TTHT-2022-xuat-hoa-don-chiet-khau-thuong-mai-Cuc-Thue-Ha-Noi-500462.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 457\/CTHN-TTHT<\/a> \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 07\/01\/2022:<\/p>\n<p style=\"text-align: justify;\"><em><span lang=\"VI\">&#8220;<i>Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh thu mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o&#8230;<\/i>theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 22 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 <a class=\"text-blue\" title=\"Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/thong-tu-219-2013-tt-btc-huong-dan-luat-thue-gia-tri-gia-tang-va-nghi-dinh-209-2013-nd-cp-220761.aspx\" target=\"_blank\" rel=\"noopener\">219\/2013\/TT-BTC<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh&#8221;.<\/span><\/em><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u00e1ch 1: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi b\u00e1n <a href=\"\/2026\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/a> nh\u01b0 b\u00ecnh th\u01b0\u1eddng k\u00e8m b\u1ea3ng k\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u.<\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, ch\u1ecdn 1 m\u1eb7t h\u00e0ng c\u00f3 t\u00ednh ch\u1ea5t \u201cCh\u1ec9 l\u00e0 di\u1ec5n gi\u1ea3i\u201d<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-23490 aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/TH3_1-1.png\" alt=\"\" width=\"1072\" height=\"750\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/TH3_1-1.png 1072w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_1-1-700x490.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_1-1-800x560.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_1-1-768x537.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_1-1-50x35.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_1-1-60x42.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_1-1-100x70.png 100w\" sizes=\"auto, (max-width: 1072px) 100vw, 1072px\" \/><\/p>\n<ul>\n<li>Ch\u1ec9nh s\u1eeda\u00a0<strong>T\u00ean h\u00e0ng<\/strong> th\u00e0nh d\u00f2ng di\u1ec5n gi\u1ea3i &#8220;\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m&#8230;.&#8221;<\/li>\n<li>Nh\u1eadp s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u (ghi gi\u00e1 tr\u1ecb \u00e2m)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-31627 aligncenter\" src=\"\/2026\/wp-content\/uploads\/2022\/03\/TH3_2-2.png\" alt=\"\" width=\"1072\" height=\"727\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/TH3_2-2.png 1072w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_2-2-700x475.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_2-2-800x543.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_2-2-768x521.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_2-2-50x34.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_2-2-60x41.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_2-2-100x68.png 100w\" sizes=\"auto, (max-width: 1072px) 100vw, 1072px\" \/><\/p>\n<ul>\n<li>Sau \u0111\u00f3, nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong> v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-32137 aligncenter\" src=\"\/2026\/wp-content\/uploads\/2022\/03\/TH3_3-1-1-1.png\" alt=\"\" width=\"792\" height=\"586\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/TH3_3-1-1-1.png 792w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_3-1-1-1-700x518.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_3-1-1-1-768x568.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_3-1-1-1-50x37.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_3-1-1-1-60x44.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/TH3_3-1-1-1-100x74.png 100w\" sizes=\"auto, (max-width: 792px) 100vw, 792px\" \/><\/p>\n<\/div><\/div>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"en\"><div class=\"su-accordion su-u-trim\"><\/span><\/span><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u00e1ch 2: L\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong>: C\u00e1ch n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng t\u1eeb phi\u00ean b\u1ea3n MISA SME 2022 &#8211; R15 tr\u1edf \u0111i.<\/span><\/p>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi ti\u1ebft nh\u01b0 sau:<\/p>\n<ul>\n<li>Th\u00eam m\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ed9c l\u1eadp tr\u00ean ph\u00e2n h\u1ec7 <strong>B\u00e1n h\u00e0ng<\/strong>\\tab <strong>Xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-24007 aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_1.png\" alt=\"\" width=\"958\" height=\"556\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_1.png 958w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-700x406.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-800x464.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-768x446.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-50x29.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-60x35.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_1-100x58.png 100w\" sizes=\"auto, (max-width: 958px) 100vw, 958px\" \/><\/p>\n<ul>\n<li>T\u00edch ch\u1ecdn <strong>L\u00e0 h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u<\/strong><\/li>\n<li>Khai b\u00e1o n\u1ed9i dung d\u00f2ng chi\u1ebft kh\u1ea5u:\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-family: inherit; font-size: inherit;\">Ch\u1ecdn <strong>Thu\u1ebf su\u1ea5t<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu\u1ebf su\u1ea5t c\u1ee7a HHDV \u00e1p d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i.<\/span><\/li>\n<li>Nh\u1eadp s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u t\u1ea1i c\u1ed9t <strong>Th\u00e0nh ti\u1ec1n.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00edch ch\u1ecdn c\u1ed1 \u0111\u1ecbnh <span style=\"font-family: inherit; font-size: inherit;\">\u00f4 <strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i <\/strong>t\u1ea1i c\u00e1c d\u00f2ng chi\u1ebft kh\u1ea5u.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-24090 aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_5.png\" alt=\"\" width=\"978\" height=\"583\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_5.png 978w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_5-700x417.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_5-800x477.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_5-768x458.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_5-50x30.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_5-60x36.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_5-100x60.png 100w\" sizes=\"auto, (max-width: 978px) 100vw, 978px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong> v\u00e0 <strong>Ph\u00e1t h\u00e0nh H\u0110\u0110T.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-25086 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/03\/hoa-don_2.png\" alt=\"\" width=\"827\" height=\"583\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/hoa-don_2.png 827w, \/2026\/wp-content\/uploads\/2022\/03\/hoa-don_2-700x493.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/hoa-don_2-800x564.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/hoa-don_2-768x541.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/hoa-don_2-50x35.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/hoa-don_2-60x42.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/hoa-don_2-100x70.png 100w\" sizes=\"auto, (max-width: 827px) 100vw, 827px\" \/><\/p>\n<ul>\n<li>Khi ng\u01b0\u1eddi d\u00f9ng <a href=\"\/2026\/kb\/lap_nhanh_cac_chung_tu_ban_hang\/#2-6-lap-chung-tu-ban-hang-tu-hoa-don-gtgt\" target=\"_blank\" rel=\"noopener\">l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u1eeb h\u00f3a \u0111\u01a1n<\/a>.\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u t\u1ea1i c\u1ed9t <strong>Th\u00e0nh ti\u1ec1n<\/strong> tr\u00ean h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 t\u1ea1i c\u1ed9t <strong>Ti\u1ec1n chi\u1ebft kh\u1ea5u<\/strong> tr\u00ean giao di\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb.<\/li>\n<li>Ti\u1ec1n thu\u1ebf GTGT c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u l\u00e0 gi\u00e1 tr\u1ecb \u00e2m.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36629 size-full\" src=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-1.png\" alt=\"\" width=\"1023\" height=\"597\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-1.png 1023w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-1-700x409.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-1-800x467.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-1-768x448.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-1-50x29.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-1-60x35.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_6-1-100x58.png 100w\" sizes=\"auto, (max-width: 1023px) 100vw, 1023px\" \/><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/div><\/span><\/span><\/p>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><span lang=\"vi-VN\"><\/div><\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>L\u01b0u \u00fd<\/strong>:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\">Ch\u01b0\u01a1ng tr\u00ecnh ch\u1ec9 h\u1ed7 tr\u1ee3 l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi tr\u00ean <strong>H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\H\u00f3a \u0111\u01a1n<\/strong> t\u00edch ch\u1ecdn S\u1eed d\u1ee5ng H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh 123, Th\u00f4ng t\u01b0 78.<\/li>\n<li><em>T\u1eeb MISA SME 2022 &#8211; R15<\/em><strong>, <\/strong>ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thao t\u00e1c <a href=\"\/2026\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo N\u0110123<\/a>\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m b\u1ed5 sung th\u00eam tickbox <em>L\u00e0 h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u<\/em> tr\u00ean form h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li style=\"text-align: justify;\">V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb cho h\u00f3a \u0111\u01a1n c\u00f3 t\u1ea5t c\u1ea3 c\u00e1c d\u00f2ng h\u00e0ng \u0111\u1ec1u l\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n <em>T\u1ed5ng ti\u1ec1n h\u00e0ng, Ti\u1ec1n thu\u1ebf GTGT, T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/em> v\u1ec1 gi\u00e1 tr\u1ecb d\u01b0\u01a1ng, sau khi ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-24134 aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_7.png\" alt=\"\" width=\"1072\" height=\"644\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/CKTM_7.png 1072w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_7-700x421.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_7-800x481.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_7-768x461.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_7-50x30.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_7-60x36.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/CKTM_7-100x60.png 100w\" sizes=\"auto, (max-width: 1072px) 100vw, 1072px\" \/><\/p>\n<ul>\n<li>T\u1eeb <strong>MISA SME 2022 &#8211; R20<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e1p \u1ee9ng:\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\"><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/html_10050000\/\" target=\"_blank\" rel=\"noopener\">Nh\u1eadp kh\u1ea9u t\u1eeb excel<\/a> v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 d\u00f2ng h\u00e0ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-26212 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/03\/cktm_1-1.png\" alt=\"\" width=\"1363\" height=\"845\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/cktm_1-1.png 1363w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_1-1-700x434.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_1-1-800x496.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_1-1-768x476.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_1-1-50x31.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_1-1-60x37.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_1-1-100x62.png 100w\" sizes=\"auto, (max-width: 1363px) 100vw, 1363px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\">B\u1ed5 sung c\u1ed9t &#8220;H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u&#8221; tr\u00ean Danh s\u00e1ch h\u00f3a \u0111\u01a1n gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng theo d\u00f5i, qu\u1ea3n l\u00fd c\u00e1c h\u00f3a \u0111\u01a1n l\u00e0 h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-26213 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/03\/cktm_2-3.png\" alt=\"\" width=\"1420\" height=\"533\" srcset=\"\/2026\/wp-content\/uploads\/2022\/03\/cktm_2-3.png 1420w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_2-3-700x263.png 700w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_2-3-800x300.png 800w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_2-3-768x288.png 768w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_2-3-50x19.png 50w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_2-3-60x23.png 60w, \/2026\/wp-content\/uploads\/2022\/03\/cktm_2-3-100x38.png 100w\" sizes=\"auto, (max-width: 1420px) 100vw, 1420px\" \/><\/p>\n<p><span style=\"color: #ff0000;\"><em>Kh\u1ea3o s\u00e1t: sau khi \u0111\u1ecdc v\u00e0 th\u1ef1c hi\u1ec7n theo t\u00e0i li\u1ec7u, Anh\/Ch\u1ecb vui l\u00f2ng cho<em class=\"Highlight\">\u00a0MISA\u00a0<\/em>bi\u1ebft c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 theo t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng, qua kh\u1ea3o s\u00e1t nhanh\u00a0<a style=\"color: #ff0000;\" href=\"https:\/\/docs.google.com\/forms\/d\/1xpvJ6iUc1lNVAFZRUQ7El1_yD8K_5R0-sKsPXR_eCzU\/edit\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\">\n","protected":false},"excerpt":{"rendered":"<p>Kh\u1ea3o s\u00e1t: sau khi \u0111\u1ecdc v\u00e0 th\u1ef1c hi\u1ec7n theo t\u00e0i li\u1ec7u, Anh\/Ch\u1ecb vui l\u00f2ng cho\u00a0MISA\u00a0bi\u1ebft c\u00f3 x\u1eed l\u00fd \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 theo t\u00e0i li\u1ec7u n\u00e0y kh\u00f4ng, qua kh\u1ea3o s\u00e1t nhanh\u00a0T\u1ea1i \u0111\u00e2y 1. N\u1ed9i dung C\u01a1 s\u1edf kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, c\u00f3 \u00e1p&#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":[3387,3350,3349],"class_list":["post-23439","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu","ht_kb_tag-chiet-khau","ht_kb_tag-qd-206-qd-btc","ht_kb_tag-tt-78-2021-tt-bctc"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/23439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=23439"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/23439\/revisions"}],"predecessor-version":[{"id":36633,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/23439\/revisions\/36633"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=23439"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=23439"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=23439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}