{"id":34091,"date":"2023-11-20T14:57:28","date_gmt":"2023-11-20T07:57:28","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=34091"},"modified":"2025-11-03T14:51:19","modified_gmt":"2025-11-03T07:51:19","slug":"toi-muon-nop-mau-hoa-don-cho-co-quan-thue-do-thay-doi-ky-hieu-khi-chuyen-nam-tai-chinh-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-muon-nop-mau-hoa-don-cho-co-quan-thue-do-thay-doi-ky-hieu-khi-chuyen-nam-tai-chinh-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n n\u1ed9p m\u1eabu h\u00f3a \u0111\u01a1n cho C\u01a1 quan Thu\u1ebf do thay \u0111\u1ed5i k\u00fd hi\u1ec7u khi chuy\u1ec3n n\u0103m t\u00e0i ch\u00ednh th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> Gi\u1ea3i th\u00edch quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n khi chuy\u1ec3n sang n\u0103m t\u00e0i ch\u00ednh m\u1edbi theo Th\u00f4ng t\u01b0 78 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n theo n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n khi chuy\u1ec3n sang n\u0103m m\u1edbi.<\/li>\n<li><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\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><b>2. Quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nTheo Th\u00f4ng t\u01b0 78, s\u1ed1 h\u00f3a \u0111\u01a1n b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 h\u00e0ng n\u0103m. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n<p>Do \u0111\u00f3, khi chuy\u1ec3n sang n\u0103m t\u00e0i ch\u00ednh m\u1edbi, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n s\u1ebd thay \u0111\u1ed5i theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, theo Ngh\u1ecb \u0111\u1ecbnh 123, C\u01a1 quan thu\u1ebf kh\u00f4ng qu\u1ea3n l\u00fd chi ti\u1ebft m\u1eabu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng theo t\u1eebng \u0111\u1ee3t th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u00e0 qu\u1ea3n l\u00fd th\u00f4ng qua vi\u1ec7c truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u \u0111\u1ecbnh d\u1ea1ng xml <strong><em>(Quy\u1ebft \u0111\u1ecbnh 1450\/Q\u0110-TCT).<\/em><\/strong><br \/>\n<strong><em>\u0110\u01a1n v\u1ecb KH\u00d4NG C\u1ea6N K\u00dd S\u1ed0 H\u00d3A \u0110\u01a0N M\u1eaaU, KH\u00d4NG C\u1ea6N N\u1ed8P M\u1eaaU l\u00ean C\u01a1 quan Thu\u1ebf.<\/em><\/strong> <\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":124,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2647,2631],"ht-kb-tag":[],"class_list":["post-34091","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34091","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\/124"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=34091"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34091\/revisions"}],"predecessor-version":[{"id":51161,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/34091\/revisions\/51161"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=34091"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=34091"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=34091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}