{"id":40667,"date":"2025-07-03T14:28:37","date_gmt":"2025-07-03T07:28:37","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=40667"},"modified":"2026-04-22T13:55:11","modified_gmt":"2026-04-22T06:55:11","slug":"lap-va-phat-hanh-hoa-don-chiet-khau-thuong-mai-theo-nd70-2025-nd-cp","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-va-phat-hanh-hoa-don-chiet-khau-thuong-mai-theo-nd70-2025-nd-cp\/","title":{"rendered":"L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo N\u011070\/2025\/N\u0110-CP"},"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> H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean ph\u1ea7n m\u1ec1m MISA SME theo quy \u0111\u1ecbnh t\u1ea1i N\u011070\/2025\/N\u0110-CP<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean ph\u1ea7n m\u1ec1m MISA SME<\/li>\n<li>L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> D\u00e0nh cho doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ph\u1ea7n m\u1ec1m MISA. <\/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. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>Theo Kho\u1ea3n 4 \u0110i\u1ec1u 19 N\u011070\/2025\/N\u0110-CP:<\/b><\/p>\n<ul>\n<li>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, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau ho\u1eb7c \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m theo 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.<\/li>\n<li>B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb 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. 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 t\u1ea1i k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p><b>Nh\u01b0 v\u1eady, s\u1ebd c\u00f3 2 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u:<\/b><\/p>\n<ul>\n<li><b>C\u00e1ch 1:<\/b> L\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi c\u00f3 CKTM theo d\u00f2ng nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a<\/li>\n<li><b>C\u00e1ch 2:<\/b> L\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i m\u1edbi<\/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>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/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>\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<h4><b>C\u00e1ch 1: L\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi c\u00f3 Chi\u1ebft kh\u1ea5u theo d\u00f2ng nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a tr\u00ean c\u00f9ng m\u1ed9t h\u00f3a \u0111\u01a1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<em>Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n m\u1edbi c\u00f3 <b>gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u<\/b><\/em><\/p>\n<p><b><\/b><b>L\u01b0u \u00fd:<\/b> C\u00e1ch n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng t\u1eeb phi\u00ean b\u1ea3n MISA SME 2022 &#8211; R15 tr\u1edf \u0111i, v\u1edbi c\u00e1c phi\u00ean b\u1ea3n tr\u01b0\u1edbc MISA SME 2022 &#8211; R15 th\u00ec c\u1ea7n l\u00ean ME th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/nghi-dinh-70-2025-huong-dan-lap-hoa-don-chiet-khau\/#3-cach-thuc-hien\">t\u1ea1i \u0111\u00e2y<\/a> r\u1ed3i v\u00e0o <strong>B\u00e1n h\u00e0ng<\/strong>\/ <strong>\u0110\u1ec1 ngh\u1ecb ghi nh\u1eadn doanh thu<\/strong> \u0111\u1ec3 l\u1ea5y h\u00f3a \u0111\u01a1n v\u1ec1 h\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m SME<\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <b>B\u00e1n h\u00e0ng<\/b>\/ <b>Xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b> th\u00eam h\u00f3a \u0111\u01a1n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full alignleft\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_1.png\" alt=\"\" width=\"958\" height=\"556\" \/><\/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, nh\u1ea5n chu\u1ed9t ph\u1ea3i v\u00e0o m\u1ed9t c\u1ed9t b\u1ea5t k\u1ef3 tab <b>H\u00e0ng ti\u1ec1n<\/b>\/ b\u1ea5m <b>S\u1eeda m\u1eabu<\/b>, t\u00edch ch\u1ecdn hi\u1ec3n th\u1ecb c\u1ed9t <b>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/b>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_2-2.png\" alt=\"\" width=\"1360\" height=\"1010\" \/><br \/>\n<b>B\u01b0\u1edbc 2:<\/b> Khai b\u00e1o c\u00e1c th\u00f4ng tin h\u00f3a \u0111\u01a1n: Kh\u00e1ch h\u00e0ng, M\u00e3 h\u00e0ng h\u00f3a, M\u00e3 h\u00e0ng chi\u1ebft kh\u1ea5u nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/p>\n<ul>\n<li>N\u1ebfu ch\u01b0a c\u00f3 m\u00e3 h\u00e0ng chi\u1ebft kh\u1ea5u th\u00ec v\u00e0o <b>Danh m\u1ee5c<\/b> \u2192 <b>V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/b> \u2192 t\u1ea1o m\u1ed9t m\u00e3 c\u00f3 t\u00ednh ch\u1ea5t <b>D\u1ecbch v\u1ee5<\/b> \u0111\u1eb7t t\u00ean Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 3:<\/b> T\u00edch ch\u1ecdn \u00f4 <b>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/b> t\u1ea1i d\u00f2ng h\u00e0ng chi\u1ebft kh\u1ea5u v\u00e0 nh\u1eadp s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u v\u00e0o c\u1ed9t <b>Th\u00e0nh ti\u1ec1n<\/b>.<\/p>\n<ul>\n<li>Ch\u1ecdn <b>Thu\u1ebf su\u1ea5t<\/b> 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.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_3.png\" alt=\"\" width=\"981\" height=\"556\" \/><br \/>\n<em><b>L\u01b0u \u00fd:<\/b> 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<\/em><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"size-full aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_8-1.png\" alt=\"\" width=\"1523\" height=\"604\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh <b>T\u1ed5ng ti\u1ec1n h\u00e0ng<\/b>, <b>Ti\u1ec1n thu\u1ebf GTGT<\/b> v\u00e0 <b>T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/b> theo t\u1ed5ng ti\u1ec1n chi\u1ebft kh\u1ea5u.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full aligncenter\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_4.png\" alt=\"\" width=\"981\" height=\"556\" \/><br \/>\n<b>B\u01b0\u1edbc 4:<\/b> Nh\u1ea5n <b>C\u1ea5t<\/b> \/ nh\u1ea5n <b>Ph\u00e1t h\u00e0nh H\u0110\u0110T<\/b> \/ nh\u1ea5n <b>Xem h\u00f3a \u0111\u01a1n<\/b> \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i n\u1ed9i dung sau \u0111\u00f3 ph\u00e1t h\u00e0nh.<br \/>\n<b>B\u01b0\u1edbc 5:<\/b> Tr\u00ean h\u00f3a \u0111\u01a1n b\u1ea5m <b>L\u1eadp CTBH<\/b> \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng h\u1ea1ch to\u00e1n ghi nh\u1eadn doanh thu.<\/p>\n<ul>\n<li><b>L\u01b0u \u00fd:<\/b> Khi <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>\n<li>S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u t\u1ea1i c\u1ed9t <b>Th\u00e0nh ti\u1ec1n<\/b> tr\u00ean h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 t\u1ea1i c\u1ed9t <b>Ti\u1ec1n chi\u1ebft kh\u1ea5u<\/b> 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 size-full\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/03\/CKTM_6.png\" alt=\"\" width=\"1025\" height=\"777\" \/><br \/>\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<h4><b>C\u00e1ch 2: L\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i m\u1edbi ri\u00eang 1 h\u00f3a \u0111\u01a1n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<em>Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t ho\u00e1 \u0111\u01a1n m\u1edbi c\u00f3 <b>gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u<\/b> hay n\u00f3i c\u00e1ch kh\u00e1c s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u cho c\u1ea3 k\u1ef3 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb l\u1ea7n mua cu\u1ed1i c\u00f9ng c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng.<\/em><br \/>\n<b><em>L\u01b0u \u00fd:<\/em><\/b> <em>Ph\u1ea7n m\u1ec1m ch\u01b0a h\u1ed7 tr\u1ee3 l\u1eadp b\u1ea3ng k\u00ea cho c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u, k\u1ebf to\u00e1n t\u1ef1 l\u1eadp b\u1ea3ng k\u00ea n\u00e0y.<\/em><\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> T\u1ea1i ph\u00e2n h\u1ec7 <b>B\u00e1n h\u00e0ng<\/b>, tab <b>Xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b>, ch\u1ecdn <b>H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2026\/wp-content\/uploads\/2025\/07\/21-700x310.png\" alt=\"\" width=\"700\" height=\"310\" \/><\/p>\n<ul>\n<li>Ho\u1eb7c tr\u00ean menu chu\u1ed9t ph\u1ea3i, ch\u1ecdn <b>H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/b>:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2026\/wp-content\/uploads\/2025\/07\/22-700x516.png\" alt=\"\" width=\"700\" height=\"516\" \/><br \/>\n<b>B\u01b0\u1edbc 2:<\/b> Khai b\u00e1o c\u00e1c th\u00f4ng tin chung c\u1ee7a h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u. B\u1eaft bu\u1ed9c khai b\u00e1o th\u00f4ng tin <b>S\u1ed1 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n li\u00ean quan (S\u1ed1 b\u1ea3ng k\u00ea H\u0110LQ)<\/b> v\u00e0 <b>Ng\u00e0y b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n li\u00ean quan (Ng\u00e0y b\u1ea3ng k\u00ea H\u0110LQ)<\/b>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2026\/wp-content\/uploads\/2025\/07\/28-700x247.png\" alt=\"\" width=\"700\" height=\"247\" \/><br \/>\n<b>B\u01b0\u1edbc 3:<\/b> Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ee7a h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u.<\/p>\n<ul>\n<li><span style=\"color: #ff0000;\"><b>L\u01b0u \u00fd:<\/b><\/span>\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00e1ch n\u00e0y v\u1edbi s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng. D\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n khi xem tr\u00ean t\u00e0i kho\u1ea3n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a C\u01a1 quan thu\u1ebf c\u0169ng l\u00e0 s\u1ed1 d\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng. H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd b\u1ecb ch\u00eanh l\u1ec7ch. \u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 ph\u1ea3i gi\u1ea3i tr\u00ecnh v\u1ec1 v\u1ea5n \u0111\u1ec1 ch\u00eanh l\u1ec7ch. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn khi C\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa t\u1edd khai thu\u1ebf GTGT m\u00e0 \u0111\u01a1n v\u1ecb g\u1eedi \u0111\u1ebfn v\u00e0 s\u1ed1 li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng.<\/li>\n<li>Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00e1ch n\u00e0y v\u1edbi s\u1ed1 ti\u1ec1n \u00e2m hay s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng, file XML c\u1ee7a h\u00f3a \u0111\u01a1n s\u1ebd c\u00f3 th\u1ebb <b>TCHDon = 5<\/b> (Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i) theo quy \u0111\u1ecbnh t\u1ea1i <b>Quy\u1ebft \u0111\u1ecbnh 1306\/Q\u0110-CT<\/b>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70459 size-full\" src=\"\/2026\/wp-content\/uploads\/2026\/04\/hdck.png\" alt=\"\" width=\"1056\" height=\"712\" srcset=\"\/2026\/wp-content\/uploads\/2026\/04\/hdck.png 1056w, \/2026\/wp-content\/uploads\/2026\/04\/hdck-700x472.png 700w, \/2026\/wp-content\/uploads\/2026\/04\/hdck-800x539.png 800w, \/2026\/wp-content\/uploads\/2026\/04\/hdck-768x518.png 768w, \/2026\/wp-content\/uploads\/2026\/04\/hdck-50x34.png 50w, \/2026\/wp-content\/uploads\/2026\/04\/hdck-60x40.png 60w, \/2026\/wp-content\/uploads\/2026\/04\/hdck-100x67.png 100w\" sizes=\"auto, (max-width: 1056px) 100vw, 1056px\" \/><br \/>\n<b>B\u01b0\u1edbc 4:<\/b> T\u1ea1i tab <b>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n li\u00ean quan<\/b> nh\u1ea5n <b>Ch\u1ecdn h\u00f3a \u0111\u01a1n<\/b>, thi\u1ebft l\u1eadp c\u00e1c tham s\u1ed1 \u0111\u1ec3 l\u1ef1a ch\u1ecdn h\u00f3a \u0111\u01a1n li\u00ean quan, nh\u1ea5n <b>L\u1ea5y d\u1eef li\u1ec7u<\/b> v\u00e0 t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n li\u00ean quan. Nh\u1ea5n <b>\u0110\u1ed3ng \u00fd<\/b>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2026\/wp-content\/uploads\/2025\/07\/57-700x546.png\" alt=\"\" width=\"700\" height=\"546\" \/><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n lo\u1ea1i b\u1ecf h\u00f3a \u0111\u01a1n li\u00ean quan \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ecdn, nh\u1ea5n <b>Lo\u1ea1i b\u1ecf h\u00f3a \u0111\u01a1n<\/b>:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2026\/wp-content\/uploads\/2025\/07\/56-700x537.png\" alt=\"\" width=\"700\" height=\"537\" \/><br \/>\n<b>B\u01b0\u1edbc 5:<\/b> Nh\u1ea5n <b>C\u1ea5t<\/b> v\u00e0 th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng th\u01b0\u1eddng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-70461\" src=\"\/2026\/wp-content\/uploads\/2026\/04\/phhd.png\" alt=\"\" width=\"1056\" height=\"712\" srcset=\"\/2026\/wp-content\/uploads\/2026\/04\/phhd.png 1056w, \/2026\/wp-content\/uploads\/2026\/04\/phhd-700x472.png 700w, \/2026\/wp-content\/uploads\/2026\/04\/phhd-800x539.png 800w, \/2026\/wp-content\/uploads\/2026\/04\/phhd-768x518.png 768w, \/2026\/wp-content\/uploads\/2026\/04\/phhd-50x34.png 50w, \/2026\/wp-content\/uploads\/2026\/04\/phhd-60x40.png 60w, \/2026\/wp-content\/uploads\/2026\/04\/phhd-100x67.png 100w\" sizes=\"auto, (max-width: 1056px) 100vw, 1056px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>4. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>B\u1eaft bu\u1ed9c khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n li\u00ean quan khi l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<li>Ki\u1ec3m tra k\u1ef9 c\u00e1c h\u00f3a \u0111\u01a1n li\u00ean quan tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":177,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[3649,3645],"ht-kb-tag":[],"class_list":["post-40667","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r36","ht_kb_category-tai-lieu-nghi-dinh-70-2025-nd-cp"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40667","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\/177"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=40667"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40667\/revisions"}],"predecessor-version":[{"id":70463,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/40667\/revisions\/70463"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=40667"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=40667"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=40667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}