{"id":31490,"date":"2023-08-08T10:08:19","date_gmt":"2023-08-08T03:08:19","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=31490"},"modified":"2026-07-24T11:54:21","modified_gmt":"2026-07-24T04:54:21","slug":"lam-the-nao-de-xuat-hoa-don-hach-toan-va-ke-khai-thue-gtgt-voi-hang-ban-bi-tra-lai","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-xuat-hoa-don-hach-toan-va-ke-khai-thue-gtgt-voi-hang-ban-bi-tra-lai\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf GTGT v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i?"},"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 gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u r\u00f5 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf GTGT khi x\u1eed l\u00fd h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, trong tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb xu\u1ea5t h\u00f3a \u0111\u01a1n thu h\u1ed3i h\u00e0ng. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong>, gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ch\u00ednh x\u00e1c, minh b\u1ea1ch.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh khi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/li>\n<li>H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf GTGT<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan khi x\u1eed l\u00fd h\u00e0ng tr\u1ea3 l\u1ea1i<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Doanh nghi\u1ec7p b\u00e1n h\u00e0ng, Admin<\/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\/1Q9G83zcvm39pMj5UlL_gOAL3yTzIqTfWgoJNPDIUg5s\/edit\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/em><\/span><\/p>\n<\/div><\/div> <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. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0 sau:<\/p>\n<p><strong>C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 5, \u0110i\u1ec1u 10, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/strong><\/p>\n<div id=\"demuc3873580\" class=\"docitem-12\">\n<div class=\"mab2\">\n<p>c) X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/p>\n<\/div>\n<\/div>\n<div id=\"demuc3873582\" class=\"docitem-16\">\n<div class=\"mab2\">\n<p>c.1)\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a:<\/strong>\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i h\u00e0ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 mua)<\/strong>\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi b\u00e1n; ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng h\u00f3a;<\/p>\n<\/div>\n<\/div>\n<div id=\"demuc3873583\" class=\"docitem-16\">\n<div class=\"mab2\">\n<p>c.2)\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd theo t\u00ean ng\u01b0\u1eddi mua<\/strong>\u00a0th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt li\u00ean quan, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n;<\/p>\n<\/div>\n<\/div>\n<div id=\"demuc3873585\" class=\"docitem-16\">\n<div class=\"mab2\">\n<p>c.3)\u00a0<strong>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed, gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ec3 gi\u1ea3m thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m:<\/strong>\u00a0C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh giao cho kh\u00e1ch h\u00e0ng tham gia b\u1ea3o hi\u1ec3m, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a chi ti\u1ec1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 s\u1ed1 ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m ho\u00e0n, gi\u1ea3m, l\u00fd do ho\u00e0n, gi\u1ea3m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p cho c\u00e1c kho\u1ea3n ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1, \u0111i\u1ec3m c.2, \u0111i\u1ec3m c.3 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3i xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u;<\/p>\n<\/div>\n<\/div>\n<div id=\"demuc3873587\" class=\"docitem-16\">\n<div class=\"mab2\">\n<p>c.4)\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc khi cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thu ti\u1ec1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, nh\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng sau \u0111\u00f3 ph\u00e1t sinh vi\u1ec7c hu\u1ef7 ho\u1eb7c ch\u1ea5m d\u1ee9t giao d\u1ecbch v\u00e0 hu\u1ef7 m\u1ed9t ph\u1ea7n vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div> <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>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div> <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<h4><strong>3.1 Xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, Anh ch\u1ecb xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m theo 2 tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div> <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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 1 : Ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1: L\u1eadp h\u00f3a \u0111\u01a1n thu h\u1ed3i h\u00e0ng \u0111\u00e3 b\u00e1n<\/strong><\/p>\n<p>Ng\u01b0\u1eddi b\u00e1n L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh <strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong> \u0111\u1ec3 ghi gi\u1ea3m ph\u1ea7n s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n<p><em>Xem h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n theo<strong>Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-hoa-don-dieu-chinh-tu-chung-tu-tra-lai-hang-ban\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/em><\/p>\n<p><strong>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/p>\n<p>Sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, c\u00f3 th\u1ec3 sinh nhanh ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u00ean Danh s\u00e1ch h\u00f3a \u0111\u01a1n c\u1ee7a tab Xu\u1ea5t h\u00f3a \u0111\u01a1n, ch\u1ecdn \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u00f3 \u00edt nh\u1ea5t 1 d\u00f2ng chi ti\u1ebft c\u00f3 <strong>s\u1ed1 l\u01b0\u1ee3ng &lt; 0<\/strong>. Nh\u1ea5n chu\u1ed9t ph\u1ea3i v\u00e0 ch\u1ecdn <strong>L\u1eadp ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/strong>.\n<ul style=\"list-style-type: disc;\">\n<li><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-41023\" src=\"\/2026\/wp-content\/uploads\/2025\/09\/Anh-help-700x269.png\" alt=\"\" width=\"700\" height=\"269\" srcset=\"\/2026\/wp-content\/uploads\/2025\/09\/Anh-help-700x269.png 700w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help-800x308.png 800w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help-768x295.png 768w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help-50x19.png 50w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help-1536x591.png 1536w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help-60x23.png 60w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help-100x38.png 100w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help.png 1677w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><em>Ghi ch\u00fa: Ch\u1ee9c n\u0103ng n\u00e0y ch\u1ec9 hi\u1ec3n th\u1ecb khi tr\u00ean H\u1ec7 th\u1ed1ng\/T\u00f9y ch\u1ecdn\/H\u00f3a \u0111\u01a1n t\u00edch S\u1eed d\u1ee5ng H\u0110\u0110T theo N7\u01100, N\u0110123, TT78<\/em><\/li>\n<\/ul>\n<\/li>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, b\u1ea1n ki\u1ec3m tra l\u1ea1i th\u00f4ng tin v\u00e0 th\u1ef1c nh\u1ea5n <strong>C\u1ea5t <\/strong>khi th\u00f4ng tin \u0111\u00e3 ch\u00ednh x\u00e1c.<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-41025\" src=\"\/2026\/wp-content\/uploads\/2025\/09\/Anh-help2-700x512.png\" alt=\"\" width=\"700\" height=\"512\" srcset=\"\/2026\/wp-content\/uploads\/2025\/09\/Anh-help2-700x512.png 700w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help2-800x585.png 800w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help2-768x562.png 768w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help2-50x37.png 50w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help2-60x44.png 60w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help2-100x73.png 100w, \/2026\/wp-content\/uploads\/2025\/09\/Anh-help2.png 905w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/li>\n<\/ul>\n<p>N\u1ebfu mu\u1ed1n h\u1ea1ch to\u00e1n tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n, c\u00f3 th\u1ec3 xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-hoa-don-dieu-chinh-tu-chung-tu-tra-lai-hang-ban\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div> <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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 2 :Ng\u01b0\u1eddi mua xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>S\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd theo t\u00ean ng\u01b0\u1eddi mua.<\/p>\n<p>Khi tr\u1ea3 l\u1ea1i h\u00e0ng ho\u00e1 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt li\u00ean quan, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec\u00a0<strong>ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n l\u1eadp ho\u00e1 \u0111\u01a1n<\/strong>\u00a0tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n.<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi ghi r\u00f5 n\u1ed9i dung tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n<\/li>\n<li>Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/li>\n<\/ul>\n<p>Anh ch\u1ecb hach to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0 sau:<\/p>\n<p><b>B\u01b0\u1edbc 1: V\u00e0o B\u00e1n h\u00e0ng, tab Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, nh\u1ea5n Th\u00eam<\/b><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: B\u1ecf t\u00edch <strong>Ng\u01b0\u1eddi b\u00e1n\u00a0xu\u1ea5t h\u00f3a \u0111\u01a1n, \u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin h\u00f3a \u0111\u01a1n nh\u1eadn \u0111\u01b0\u1ee3c<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft c\u1ee7a ch\u1ee9ng t\u1eeb, Nh\u1ea5n C\u1ea5t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <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<h4><strong>3.2  K\u00ea khai thu\u1ebf GTGT<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ng\u01b0\u1eddi b\u00e1n k\u00ea khai \u0111\u00fang gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (t\u1ee9c k\u00ea khai gi\u00e1 tr\u1ecb \u00e2m) t\u1ea1i ch\u1ec9 ti\u00eau [32] v\u00e0 [33] tr\u00ean t\u1edd khai 01\/GTGT c\u1ee7a <strong>k\u1ef3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>.<\/p>\n<p><em>Ghi ch\u00fa: <\/em><em>Lu\u00f4n k\u00ea khai v\u00e0o k\u1ef3 c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng quan t\u00e2m xem h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh c\u00f9ng k\u1ef3 hay kh\u00e1c k\u1ef3.<\/em><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn L\u1eadp t\u1edd khai thu\u1ebf GTGT <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/thue-gtgt-theo-phuong-phap-khau-tru\/#buoc-3-lap-to-khai-thue-gtgt-cung-bang-ke-mua-vao-ban-ra\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">t\u1ea1i \u0111\u00e2y<\/span><\/a>.<\/p>\n<p><strong><em>L\u01b0u \u00fd: Ng\u01b0\u1eddi <\/em><\/strong><em><span style=\"font-size: 12pt;\"><strong>mua khi nh\u1eadn \u0111\u01b0\u1ee3c H\u00f3a \u0111\u01a1n thu h\u1ed3i h\u00e0ng c\u1ee7a ng\u01b0\u1eddi b\u00e1n th\u00ec ng\u01b0\u1eddi mua H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh GI\u1ea2M \u0111\u1ea7u v\u00e0o do Tr\u1ea3 l\u1ea1i h\u00e0ng mua theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-dieu-chinh-thay-the-thi-hach-toan-va-ke-khai-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y\u00a0<\/a><\/strong><\/span><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div><\/div>\n<\/div>\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\/1Q9G83zcvm39pMj5UlL_gOAL3yTzIqTfWgoJNPDIUg5s\/edit\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\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 &nbsp;<\/p>\n","protected":false},"author":119,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[3361],"ht-kb-tag":[3396,3398,3397],"class_list":["post-31490","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-ve-nghiep-vu-hoa-don-dien-tu","ht_kb_tag-hang-ban-bi-tra-lai","ht_kb_tag-tra-lai","ht_kb_tag-tra-lai-hang"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/31490","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\/119"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=31490"}],"version-history":[{"count":9,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/31490\/revisions"}],"predecessor-version":[{"id":72559,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/31490\/revisions\/72559"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=31490"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=31490"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=31490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}