{"id":24954,"date":"2022-04-25T15:16:59","date_gmt":"2022-04-25T08:16:59","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24954"},"modified":"2022-04-25T15:16:59","modified_gmt":"2022-04-25T08:16:59","slug":"toi-xuat-hoa-don-sai-nham-thue-suat-8-thanh-10-hoac-nguoc-lai-thi-xu-ly-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-xuat-hoa-don-sai-nham-thue-suat-8-thanh-10-hoac-nguoc-lai-thi-xu-ly-the-nao\/","title":{"rendered":"T\u00f4i xu\u1ea5t ho\u00e1 \u0111\u01a1n sai (nh\u1ea7m) thu\u1ebf su\u1ea5t 8% th\u00e0nh 10% ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?"},"content":{"rendered":"<p><a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4144-TCT-CS-2021-gioi-thieu-noi-dung-moi-tai-Thong-tu-78-2021-TT-BTC-493200.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Theo C\u00f4ng v\u0103n 4144\/TCT-CS<\/a><\/p>\n<p><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a <\/span>\u0111<span lang=\"VI\">\u01a1n <\/span>\u0111<span lang=\"VI\">i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch<\/span>\u1ec9<span lang=\"VI\">nh ho\u1eb7c thay th\u1ebf th\u00ec ng\u01b0\u1eddi b<\/span>\u00e1<span lang=\"VI\">n \u0111\u01b0\u1ee3c <\/span>l<span lang=\"VI\">\u1ef1a ch\u1ecdn \u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t<\/span>\u1eeb<span lang=\"VI\">ng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh <i>cho nhi\u1ec1u<\/i> h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu<\/span>\u1ed1<span lang=\"VI\">i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi<\/span>\u00e1 <span lang=\"VI\">tr\u1ecb gia t<\/span>\u0103<span lang=\"VI\">ng ph\u00e1t sinh h\u00f3a \u0111<\/span>\u01a1<span lang=\"VI\">n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<ul>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n 8% nh\u01b0ng xu\u1ea5t nh\u1ea7m th\u00e0nh 10%<\/strong> th\u00ec l\u1eadp <strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh GI\u1ea2M<\/strong> cho h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n g\u1ed1c sai s\u00f3t.<\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5:<\/strong> Ho\u00e1 \u0111\u01a1n xu\u1ea5t \u0111\u00fang l\u00e0 8%, s\u1ed1 ti\u1ec1n 108.000<\/p>\n<p>Nh\u01b0ng xu\u1ea5t nh\u1ea7m ho\u00e1 \u0111\u01a1n v\u1edbi thu\u1ebf su\u1ea5t 10%, s\u1ed1 ti\u1ec1n 110.000<\/p>\n<p>=&gt; L\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh GI\u1ea2M:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ch\u1ecdn thu\u1ebf su\u1ea5t: 8%<\/li>\n<li>Nh\u1eadp \u00c2M s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch: -2.000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-24961\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/dieu-chinh-giam-1-700x469.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"\/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-giam-1-700x469.jpg 700w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-giam-1-800x537.jpg 800w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-giam-1-768x515.jpg 768w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-giam-1-50x34.jpg 50w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-giam-1-60x40.jpg 60w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-giam-1-100x67.jpg 100w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-giam-1.jpg 1263w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n 10% nh\u01b0ng xu\u1ea5t nh\u1ea7m th\u00e0nh 8%<\/strong> th\u00ec l\u1eadp <strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh T\u0102NG<\/strong> cho h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n g\u1ed1c sai s\u00f3t.<\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5:<\/strong> Ho\u00e1 \u0111\u01a1n xu\u1ea5t \u0111\u00fang l\u00e0 10%, s\u1ed1 ti\u1ec1n 110.000<\/p>\n<p>Nh\u01b0ng xu\u1ea5t nh\u1ea7m ho\u00e1 \u0111\u01a1n v\u1edbi thu\u1ebf su\u1ea5t 8%, s\u1ed1 ti\u1ec1n 108.000<\/p>\n<p>=&gt; L\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh T\u0102NG:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ch\u1ecdn thu\u1ebf su\u1ea5t: 10%<\/li>\n<li>Nh\u1eadp s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch: 2.000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-24958\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/dieu-chinh-tang-700x392.jpg\" alt=\"\" width=\"700\" height=\"392\" srcset=\"\/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-tang-700x392.jpg 700w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-tang-800x448.jpg 800w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-tang-768x430.jpg 768w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-tang-50x28.jpg 50w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-tang-60x34.jpg 60w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-tang-100x56.jpg 100w, \/2026\/wp-content\/uploads\/2022\/04\/dieu-chinh-tang.jpg 1237w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><em>Xem h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh <a href=\"https:\/\/helpsme.misa.vn\/2026\/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><br \/>\n<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Theo C\u00f4ng v\u0103n 4144\/TCT-CS Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u1ec3 th\u00f4ng&#8230;<\/p>\n","protected":false},"author":110,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[3270],"ht-kb-tag":[],"class_list":["post-24954","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-chtg-ngan-hang-dien-tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24954","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\/110"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=24954"}],"version-history":[{"count":1,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24954\/revisions"}],"predecessor-version":[{"id":24962,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24954\/revisions\/24962"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=24954"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=24954"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=24954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}