{"id":58561,"date":"2025-12-29T13:46:55","date_gmt":"2025-12-29T06:46:55","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&#038;p=58561"},"modified":"2026-01-07T10:37:12","modified_gmt":"2026-01-07T03:37:12","slug":"luu-y-khi-phat-hanh-hoa-don-dap-ung-nghi-dinh-310-2025-nd-cp","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/luu-y-khi-phat-hanh-hoa-don-dap-ung-nghi-dinh-310-2025-nd-cp\/","title":{"rendered":"L\u01b0u \u00fd khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00e1p \u1ee9ng Ngh\u1ecb \u0111\u1ecbnh 310\/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><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 b\u00e0i vi\u1ebft<\/strong>:\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-310-2025-ND-CP-sua-doi-Nghi-dinh-125-2020-ND-CP-xu-phat-hanh-chinh-linh-vuc-thue-478004.aspx\" target=\"_blank\" rel=\"noopener\"><strong>Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP<\/strong><\/a>\u00a0\u0111\u00e3 thay \u0111\u1ed5i\u00a0<strong>quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t<\/strong>\u00a0v\u1edbi c\u00e1c h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n. Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 th\u1ec3\u00a0<strong>ch\u01b0a n\u1eafm r\u00f5 quy tr\u00ecnh m\u1edbi<\/strong>, d\u1ec5 m\u1eafc sai s\u00f3t d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t. B\u00e0i h\u01b0\u1edbng d\u1eabn n\u00e0y s\u1ebd gi\u00fap ng\u01b0\u1eddi d\u00f9ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi quy \u0111\u1ecbnh m\u1edbi, th\u1ef1c hi\u1ec7n \u0111\u00fang nghi\u1ec7p v\u1ee5 l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean ph\u1ea7n m\u1ec1m MISA SME \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t do sai s\u00f3t trong quy tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n<p><strong>N\u1ed9i dung h\u01b0\u1edbng d\u1eabn bao g\u1ed3m<\/strong>: \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh, ng\u01b0\u1eddi d\u00f9ng n\u00ean th\u1ef1c hi\u1ec7n:<\/p>\n<ul>\n<li>Ki\u1ec3m tra k\u1ef9 ng\u00e0y h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh.<\/li>\n<li>R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 h\u00f3a \u0111\u01a1n ch\u01b0a ph\u00e1t h\u00e0nh.<\/li>\n<li>Theo d\u00f5i c\u00e1c h\u00f3a \u0111\u01a1n b\u1ecb CQT t\u1eeb ch\u1ed1i c\u1ea5p m\u00e3 ho\u1eb7c ph\u1ea3n h\u1ed3i kh\u00f4ng h\u1ee3p l\u1ec7, x\u1eed l\u00fd v\u00e0 g\u1eedi l\u1ea1i k\u1ecbp th\u1eddi.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME<\/p>\n<p style=\"padding-left: 240px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59353\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/CB.png\" alt=\"\" width=\"384\" height=\"230\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/CB.png 384w, \/2026\/wp-content\/uploads\/2026\/01\/CB-50x30.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/CB-60x36.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/CB-100x60.png 100w\" sizes=\"auto, (max-width: 384px) 100vw, 384px\" \/><\/p>\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><strong>2. C\u00e1ch 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>\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<h5><strong>2.1. Ki\u1ec3m tra k\u1ef9 ng\u00e0y h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh v\u00e0 ph\u00e1t h\u00e0nh l\u1ed7i.<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7 <strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>, ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp nh\u01b0ng ch\u01b0a k\u00fd\/ph\u00e1t h\u00e0nh.<\/li>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan th\u1ef1c t\u1ebf (h\u1ee3p \u0111\u1ed3ng, nghi\u1ec7m thu, bi\u00ean b\u1ea3n giao h\u00e0ng\/ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5\u2026).<\/li>\n<li>Ki\u1ec3m tra c\u1ed9t\u00a0<strong>Ng\u00e0y h\u00f3a \u0111\u01a1n.<\/strong><\/li>\n<li>Ch\u1ecdn t\u1eebng h\u00f3a \u0111\u01a1n \u0111\u1ec3 xem chi ti\u1ebft v\u00e0 ch\u1ec9nh s\u1eeda \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ch\u1ec9nh ng\u00e0y h\u00f3a \u0111\u01a1n \u0111\u00fang v\u1edbi ng\u00e0y ph\u00e1t sinh nghi\u1ec7p v\u1ee5.<\/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<h5><strong>2.2. R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 h\u00f3a \u0111\u01a1n ch\u01b0a ph\u00e1t h\u00e0nh v\u00e0 ph\u00e1t h\u00e0nh l\u1ed7i.<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em><strong>L\u01b0u \u00fd:<\/strong> C\u1ea7n theo d\u00f5i v\u00e0 ki\u1ec3m tra th\u01b0\u1eddng xuy\u00ean danh s\u00e1ch h\u00f3a \u0111\u01a1n ch\u01b0a ph\u00e1t h\u00e0nh.<\/em><em>Ki\u1ec3m tra k\u1ef9 \u0111\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u1ecb l\u1eadp nh\u00e1p l\u00e2u kh\u00f4ng ph\u00e1t h\u00e0nh, c\u00f3 th\u1ec3 b\u1ecb l\u00e3ng qu\u00ean ho\u1eb7c vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/em><\/p>\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7 danh s\u00e1ch h\u00f3a \u0111\u01a1n, l\u1ecdc tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n l\u00e0<strong> Ch\u01b0a ph\u00e1t h\u00e0nh.<\/strong><\/li>\n<li>Ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb danh s\u00e1ch h\u00f3a \u0111\u01a1n ch\u01b0a ph\u00e1t h\u00e0nh. Ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 r\u00e0 so\u00e1t th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh h\u1ee3p l\u1ec7 c\u1ee7a nh\u1eefng h\u00f3a \u0111\u01a1n n\u00e0y.\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu h\u00f3a \u0111\u01a1n c\u1ea7n ph\u00e1t h\u00e0nh ngay, b\u1ed5 sung th\u00f4ng tin, th\u1ef1c hi\u1ec7n k\u00fd s\u1ed1\/ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u00fang quy tr\u00ecnh.<\/li>\n<li>N\u1ebfu h\u00f3a \u0111\u01a1n kh\u00f4ng c\u1ea7n ph\u00e1t h\u00e0nh n\u1eefa, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3\u00a0<strong>X\u00f3a<\/strong>\u00a0b\u1ea3n nh\u00e1p h\u00f3a \u0111\u01a1n \u0111\u1ec3 kh\u00f4ng b\u1ecb nh\u1ea7m l\u1eabn cho l\u1ea7n r\u00e0 so\u00e1t sau.<\/li>\n<\/ul>\n<\/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<h5><strong>2.3. Theo d\u00f5i c\u00e1c h\u00f3a \u0111\u01a1n b\u1ecb CQT t\u1eeb ch\u1ed1i c\u1ea5p m\u00e3 ho\u1eb7c ph\u1ea3n h\u1ed3i kh\u00f4ng h\u1ee3p l\u1ec7, x\u1eed l\u00fd v\u00e0 g\u1eedi l\u1ea1i k\u1ecbp th\u1eddi.<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em><strong>L\u01b0u \u00fd:\u00a0<\/strong><\/em><\/p>\n<ul>\n<li><em>C\u1ea7n \u01b0u ti\u00ean x\u1eed l\u00fd ngay c\u00e1c h\u00f3a \u0111\u01a1n b\u1ecb t\u1eeb ch\u1ed1i\/ph\u1ea3n h\u1ed3i l\u1ed7i \u0111\u1ec3 tr\u00e1nh \u0111\u1ec3 t\u1ed3n \u0111\u1ecdng h\u00f3a \u0111\u01a1n sai\/l\u1ed7i k\u00e9o d\u00e0i v\u00e0 b\u1ecf s\u00f3t.<\/em><\/li>\n<li><em>L\u01b0u l\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng b\u00e1o t\u1eeb CQT, l\u00fd do b\u1ecb t\u1eeb ch\u1ed1i v\u00e0 c\u00e1ch \u0111\u00e3 x\u1eed l\u00fd, ph\u00f2ng tr\u01b0\u1eddng h\u1ee3p b\u1ecb ki\u1ec3m tra ho\u1eb7c truy xu\u1ea5t sau n\u00e0y.<\/em><\/li>\n<\/ul>\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi d\u00f9ng c\u1ea7n theo d\u00f5i \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t khi ph\u00e1t h\u00e0nh kh\u00f4ng th\u00e0nh c\u00f4ng: H\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a CQT b\u1ecb t\u1eeb ch\u1ed1i c\u1ea5p m\u00e3, H\u00f3a \u0111\u01a1n kh\u00f4ng m\u00e3\/ H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n b\u1ecb ph\u1ea3n h\u1ed3i H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7.<\/p>\n<p><em><strong>1. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 b\u1ecb t\u1eeb ch\u1ed1i c\u1ea5p m\u00e3:<\/strong><\/em><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n ki\u1ec3m tra h\u00f3a \u0111\u01a1n c\u00f3 tr\u1ea1ng th\u00e1i <strong>T\u1eeb ch\u1ed1i c\u1ea5p m\u00e3<\/strong> tr\u00ean danh s\u00e1ch h\u00f3a \u0111\u01a1n.<\/li>\n<li>Ki\u1ec3m tra th\u00f4ng tin chi ti\u1ebft t\u1eebng h\u00f3a \u0111\u01a1n xem n\u1ed9i dung l\u1ed7i\/t\u1eeb ch\u1ed1i do CQT tr\u1ea3 v\u1ec1.<\/li>\n<li>Nh\u1eadn di\u1ec7n l\u1ed7i g\u1eedi kh\u00f4ng th\u00e0nh c\u00f4ng v\u00e0 x\u1eed l\u00fd g\u1eedi l\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda \u0111\u1ec3 xin c\u1ea5p m\u00e3 m\u1edbi.<\/li>\n<li>Sau khi g\u1eedi h\u00f3a \u0111\u01a1n m\u1edbi c\u1ea7n ki\u1ec3m tra l\u1ea1i tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n tr\u1ea3 v\u1ec1 \u0111\u1ec3 x\u00e1c nh\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 th\u00e0nh c\u00f4ng.<\/li>\n<\/ul>\n<p><em><strong>2.<\/strong> <strong>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n\u00a0kh\u00f4ng m\u00e3\/ H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n b\u1ecb ph\u1ea3n h\u1ed3i H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7.<\/strong><\/em><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n ki\u1ec3m tra\u00a0H\u00f3a \u0111\u01a1n c\u00f3 tr\u1ea1ng th\u00e1i <strong>T\u0110 kh\u00f4ng h\u1ee3p l\u1ec7 <\/strong>tr\u00ean danh s\u00e1ch h\u00f3a \u0111\u01a1n.<\/li>\n<li>Ki\u1ec3m tra th\u00f4ng tin chi ti\u1ebft t\u1eebng h\u00f3a \u0111\u01a1n xem n\u1ed9i dung l\u1ed7i\/t\u1eeb ch\u1ed1i do CQT tr\u1ea3 v\u1ec1.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><\/div><\/div> <\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-58561","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/58561","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=58561"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/58561\/revisions"}],"predecessor-version":[{"id":59393,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/58561\/revisions\/59393"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=58561"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=58561"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=58561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}