{"id":26078,"date":"2022-06-08T11:53:35","date_gmt":"2022-06-08T04:53:35","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=26078"},"modified":"2023-05-17T16:57:50","modified_gmt":"2023-05-17T09:57:50","slug":"su-dung-hoa-don-dien-tu-theo-ca-2-hinh-thuc-hoa-don-khong-co-ma-va-hoa-don-co-ma-cua-cqt","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/su-dung-hoa-don-dien-tu-theo-ca-2-hinh-thuc-hoa-don-khong-co-ma-va-hoa-don-co-ma-cua-cqt\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo c\u1ea3 2 h\u00ecnh th\u1ee9c l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 v\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a CQT?"},"content":{"rendered":"<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d3d1d1;\">\n<h6><span style=\"font-size: 14pt;\">1. N\u1ed9i dung<\/span><\/h6>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">V\u1edbi Doanh nghi\u1ec7p \u0111\u01a1n v\u1ecb \u0111\u00e1p \u1ee9ng \u0111\u1ee7 y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 91, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a> th\u00ec c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed N\u0110123, TT78 theo c\u1ea3 2 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 v\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a CQT, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>T\u1ea1o <strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong> \u0111\u1ec3 s\u1eed d\u1ee5ng n\u1ebfu \u0111\u00e1p \u1ee9ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 91, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em>&#8220;2. Doanh nghi\u1ec7p kinh doanh \u1edf l\u0129nh v\u1ef1c \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 v\u00e0 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 th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\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 r\u1ee7i ro v\u1ec1 thu\u1ebf cao theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.&#8221;<\/em><\/p>\n<ul>\n<li>S\u1eed d\u1ee5ng <strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong> n\u1ebfu \u0111\u00e1p \u1ee9ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n, 1, 3, 4, \u0110i\u1ec1u 91, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em>&#8220;1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>3. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 51\u00a0<span lang=\"NL\">c\u1ee7a Lu\u1eadt<\/span>\u00a0n\u00e0y v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>4. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y nh\u01b0ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 ph\u1ea3i khai thu\u1ebf, n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh.&#8221;<\/em><\/p>\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<h6><span style=\"font-size: 14pt;\">2. H\u01b0\u1edbng d\u1eabn<\/span><\/h6>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\u0110\u1ec3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo c\u1ea3 hai h\u00ecnh th\u1ee9c c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3, ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<div class=\"su-accordion su-u-trim\">\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>B\u01b0\u1edbc 1: L\u1eadp t\u1edd khai \u0111\u0103ng k\u00fd\/thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng H\u0110\u0110T tr\u00ean MISA meInvoice<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>T\u1ea1i b\u01b0\u1edbc n\u00e0y, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n <span style=\"color: #ff0000;\">t\u00edch ch\u1ecdn c\u1ea3 2 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n<\/span> l\u00e0\u00a0 <em>C\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/em>\u00a0 v\u00e0 <em>Kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/em><\/p>\n<p>Thao kh\u1ea3o h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai \u0111\u0103ng k\u00fd\/thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean meInvoice Web <strong><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/hoan_thien_to_khai-dang-ky-su-dung-hddt-co-ma-cqt\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26093\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/2HT_3.png\" alt=\"\" width=\"1480\" height=\"957\" srcset=\"\/2026\/wp-content\/uploads\/2022\/06\/2HT_3.png 1480w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_3-700x453.png 700w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_3-800x517.png 800w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_3-768x497.png 768w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_3-50x32.png 50w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_3-60x39.png 60w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_3-100x65.png 100w\" sizes=\"auto, (max-width: 1480px) 100vw, 1480px\" \/><\/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<div class=\"su-accordion su-u-trim\">\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>B\u01b0\u1edbc 2: Kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n theo c\u1ea3 2 h\u00ecnh th\u1ee9c<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ng\u01b0\u1eddi d\u00f9ng <span style=\"color: #ff0000;\">kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n theo c\u1ea3 2 h\u00ecnh th\u1ee9c<\/span> tr\u00ean meInvoice, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/khoi-tao-mau-hoa-don-khong-co-ma-cua-co-quan-thue\/\" target=\"_blank\" rel=\"noopener\">M\u1eabu h\u00f3a \u0111\u01a1n KH\u00d4NG C\u00d3 M\u00c3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/a><\/li>\n<li><a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/khoi-tao-mau-hoa-don-co-ma\/\" target=\"_blank\" rel=\"noopener\">M\u1eabu h\u00f3a \u0111\u01a1n C\u00d3 M\u00c3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/a><\/li>\n<\/ul>\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<div class=\"su-accordion su-u-trim\">\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>B\u01b0\u1edbc 3: \u0110\u1ed3ng b\u1ed9 m\u1eabu h\u00f3a \u0111\u01a1n v\u1ec1 MISA SME<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c \u0111\u0103ng k\u00fd\/thay \u0111\u1ed5i th\u00f4ng tin t\u1edd khai s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n th\u00e0nh c\u00f4ng, tr\u00ean MISA SME ng\u01b0\u1eddi d\u00f9ng c\u1ea7n:<\/p>\n<ol>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thiet_lap_thong_tin_ket_noi\/\" target=\"_blank\" rel=\"noopener\">K\u1ebft n\u1ed1i ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed MISA meInvoice<\/a>.<\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lay_mau_hoa_don_tu_meinvoice_vn\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed3ng b\u1ed9 c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 kh\u1edfi t\u1ea1o tr\u00ean meInvoice Web v\u1ec1 MISA SME<\/a><\/li>\n<\/ol>\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<div class=\"su-accordion su-u-trim\">\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>B\u01b0\u1edbc 4: Thay \u0111\u1ed5i t\u00f9y ch\u1ecdn h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng tr\u00ean MISA meInvoice<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo h\u00ecnh th\u1ee9c n\u00e0o th\u00ec ng\u01b0\u1eddi d\u00f9ng v\u00e0o H<strong>\u1ec7 th\u1ed1ng\\H\u1ed3 s\u01a1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> tr\u00ean meInvoice Web \u0111\u1ec3 thay \u0111\u1ed5i.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26090\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/2HT_1.png\" alt=\"\" width=\"1479\" height=\"686\" srcset=\"\/2026\/wp-content\/uploads\/2022\/06\/2HT_1.png 1479w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_1-700x325.png 700w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_1-800x371.png 800w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_1-768x356.png 768w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_1-50x23.png 50w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_1-60x28.png 60w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_1-100x46.png 100w\" sizes=\"auto, (max-width: 1479px) 100vw, 1479px\" \/><\/p>\n<ul>\n<li>Sau \u0111\u00f3, d\u01b0\u1edbi MISA SME, t\u1ea1i tab K\u1ebft n\u1ed1i ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u h\u1ed3 s\u01a1 H\u0110\u0110T m\u1edbi nh\u1ea5t <\/strong>\u0111\u1ec3 h\u1ec7 th\u1ed1ng c\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u1eeba thay \u0111\u1ed5i.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26091\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/2HT_2.png\" alt=\"\" width=\"1055\" height=\"526\" srcset=\"\/2026\/wp-content\/uploads\/2022\/06\/2HT_2.png 1055w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_2-700x349.png 700w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_2-800x399.png 800w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_2-768x383.png 768w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_2-50x25.png 50w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_2-60x30.png 60w, \/2026\/wp-content\/uploads\/2022\/06\/2HT_2-100x50.png 100w\" sizes=\"auto, (max-width: 1055px) 100vw, 1055px\" \/><\/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><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung V\u1edbi Doanh nghi\u1ec7p \u0111\u01a1n v\u1ecb \u0111\u00e1p \u1ee9ng \u0111\u1ee7 y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 91, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 th\u00ec c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed N\u0110123, TT78 theo c\u1ea3 2 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 v\u00e0&#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":[2631],"ht-kb-tag":[],"class_list":["post-26078","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/26078","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=26078"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/26078\/revisions"}],"predecessor-version":[{"id":30654,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/26078\/revisions\/30654"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=26078"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=26078"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=26078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}