{"id":629,"date":"2019-12-25T17:46:22","date_gmt":"2019-12-25T17:46:22","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=629"},"modified":"2026-01-03T17:08:11","modified_gmt":"2026-01-03T10:08:11","slug":"ban_hang_khuyen_mai_khong_kem_dieu_kien","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/ban_hang_khuyen_mai_khong_kem_dieu_kien\/","title":{"rendered":"B\u00e1n h\u00e0ng khuy\u1ebfn m\u1ea1i (kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n)"},"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><span style=\"color: #000000;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng khuy\u1ebfn m\u1ea1i <strong data-start=\"95\" data-end=\"118\">kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n<\/strong>, \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang doanh thu, gi\u00e1 v\u1ed1n v\u00e0 thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p tri\u1ec3n khai ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n, c\u00f3 hai tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong>\u00a0N\u1ebfu \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 trong th\u1eddi gian quy \u0111\u1ecbnh tr\u01b0\u1edbc khi tri\u1ec3n khai. Sau khi \u0111\u01b0\u1ee3c duy\u1ec7t, b\u1ed9 ph\u1eadn ph\u1ee5 tr\u00e1ch khuy\u1ebfn m\u1ea1i l\u1eadp \u0111\u1ec1 ngh\u1ecb xu\u1ea5t kho h\u00e0ng h\u00f3a.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0N\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi S\u1edf C\u00f4ng Th\u01b0\u01a1ng, c\u0103n c\u1ee9 k\u1ebf ho\u1ea1ch khuy\u1ebfn m\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t n\u1ed9i b\u1ed9, b\u1ed9 ph\u1eadn th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh l\u1eadp \u0111\u1ec1 ngh\u1ecb xu\u1ea5t kho h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>N\u1ed9i dung bao g\u1ed3m:<\/strong> \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, c\u00e1c b\u01b0\u1edbc l\u1eadp ch\u1ee9ng t\u1eeb \u2013 h\u00f3a \u0111\u01a1n \u2013 phi\u1ebfu xu\u1ea5t kho cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u00f3 ho\u1eb7c kh\u00f4ng \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, c\u00f9ng c\u00e1c l\u01b0u \u00fd v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i bi\u1ebfu t\u1eb7ng, kh\u00f4ng thu ti\u1ec1n v\u00e0 <strong>kh\u00f4ng r\u00e0ng bu\u1ed9c \u0111i\u1ec1u ki\u1ec7n.<\/strong><\/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. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\na<span style=\"color: #000000;\">) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, c\u00f3 \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng th\u00ec \u0111\u01a1n v\u1ecb xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng 0:<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\">N\u1ee3 TK 641\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><br \/>\n<span style=\"color: #000000;\">N\u1ee3 TK 6421\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: #000000;\">C\u00f3 c\u00e1c TK 155, 156&#8230;<\/span><\/p>\n<p><span style=\"color: #000000;\">b)Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf nh\u01b0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho. T\u1ee9c l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh vi\u1ec7c ti\u00eau d\u00f9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (theo Kho\u1ea3n 5 \u0110i\u1ec1u 7 ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 219\/2013\/TT- BTC):<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a mua v\u1ec1 nh\u1eadp kho sau \u0111\u00f3 xu\u1ea5t khuy\u1ebfn m\u1ea1i:<\/span><br \/>\n<span style=\"color: #000000;\">Khi xu\u1ea5t cho bi\u1ebfu t\u1eb7ng:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\">N\u1ee3 TK 641\u00a0<\/span><br \/>\n<span style=\"color: #000000;\">N\u1ee3 TK 6421\u00a0<\/span><\/p>\n<p style=\"text-align: left; padding-left: 80px;\"><span style=\"color: #000000;\">C\u00f3 TK 152, 153, 155, 156<\/span><\/p>\n<p><span style=\"color: #000000;\">=&gt; N\u1ebfu ph\u1ea3i k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra, ghi:<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\">N\u1ee3 TK 133 (TT200)\u00a0 (theo Kho\u1ea3n i, M\u1ee5c 3, \u0110i\u1ec1u 91, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/span><br \/>\n<span style=\"color: #000000;\">N\u1ee3 TK 6421(TT133) (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n T\u00e0i kho\u1ea3n 642, m\u1ee5c 3.15, Th\u00f4ng t\u01b0 133\/2016\/TT-BTC)<\/span><br \/>\n<span style=\"color: #000000;\">N\u1ee3 TK 641 (TT99)<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: #000000;\">C\u00f3 TK 3331 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a mua v\u1ec1 t\u1eb7ng ngay:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\">N\u1ee3 TK 641\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><br \/>\n<span style=\"color: #000000;\">N\u1ee3 TK 6421\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><br \/>\n<span style=\"color: #000000;\">N\u1ee3 TK 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: #000000;\">C\u00f3 TK 111, 112, 331<\/span><br \/>\n<span style=\"color: #000000;\">C\u00f3 TK 3331\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u00ea\u0301 GTGT pha\u0309i n\u1ed9p<\/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>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>\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><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: black; font-size: 12pt;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo m\u1ed9t trong hai c\u00e1ch sau:<\/span><\/p>\n<h6 style=\"margin: 5.25pt 0in; padding: 0px; text-align: justify;\"><strong style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\"><em><span style=\"color: black;\">C\u00e1ch 1: L\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng cho h\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 k\u00e8m ho\u00e1 \u0111\u01a1n v\u00e0 ki\u00eam phi\u1ebfu xu\u1ea5t kho\u00a0<\/span><\/em><\/strong><\/h6>\n<p style=\"margin: 5.25pt 0in; padding: 0px; text-align: justify;\"><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>B\u00e1n h\u00e0ng<\/strong>, tab\u00a0<strong>B\u00e1n h\u00e0ng<\/strong>, nh\u00e2\u0301n\u00a0<strong>Th\u00eam\\Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong>.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29571\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_1.png\" alt=\"\" width=\"1183\" height=\"517\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_1.png 1183w, \/2026\/wp-content\/uploads\/2019\/12\/bh_1-700x306.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_1-800x350.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_1-768x336.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_1-50x22.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_1-60x26.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_1-100x44.png 100w\" sizes=\"auto, (max-width: 1183px) 100vw, 1183px\" \/><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb v\u00e0 t\u00f9y ch\u1ecdn k\u00e8m theo:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng l\u00e0\u00a0<strong>B\u00e1n h\u00e0ng h\u00f3a trong n\u01b0\u1edbc.<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">Ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n:\u00a0<strong>Thanh to\u00e1n ngay, Thu ti\u1ec1n ngay<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00edch ch\u1ecdn\u00a0<strong>Ki\u00eam phi\u1ebfu xu\u1ea5t kho\u00a0<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">T\u00edch ch\u1ecdn\u00a0<strong>L\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Khai b\u00e1o c\u00e1c th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Tab\u00a0<strong>Ch\u1ee9ng t\u1eeb ghi n\u1ee3<\/strong>: khai b\u00e1o c\u00e1c th\u00f4ng tin chung v\u1ec1 ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tab\u00a0<strong>Phi\u1ebfu xu\u1ea5t:<\/strong>\u00a0khai b\u00e1o th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb xu\u1ea5t kho h\u00e0ng khuy\u1ebfn m\u1ea1i.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tab\u00a0<strong>Ho\u00e1 \u0111\u01a1n:<\/strong>\u00a0khai b\u00e1o th\u00f4ng tin ph\u1ee5c v\u1ee5 cho vi\u1ec7c c\u1ea5p ho\u00e1 \u0111\u01a1n GTGT cho h\u00e0ng khuy\u1ebfn m\u1ea1i.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tab\u00a0<strong>Ha\u0300ng ti\u00ea\u0300n:<\/strong>\u00a0khai b\u00e1o c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i; t\u00edch ch\u1ecdn v\u00e0o c\u1ed9t\u00a0<strong>Ha\u0300ng khuy\u00ea\u0301n ma\u0323i<\/strong>; nh\u1eadp\u00a0<strong>Th\u00e0nh ti\u1ec1n<\/strong>\u00a0= 0. Khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng khuy\u1ebfn m\u1ea1i<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29572\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_2.png\" alt=\"\" width=\"1024\" height=\"779\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_2.png 1024w, \/2026\/wp-content\/uploads\/2019\/12\/bh_2-700x533.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_2-800x609.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_2-768x584.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_2-50x38.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_2-60x46.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_2-100x76.png 100w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">Tab <strong>Gi\u00e1 v\u1ed1n<\/strong>, ghi nh\u1eadn l\u1ea1i b\u00fat to\u00e1n h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i.<br \/>\n<em>=&gt;<\/em>N\u1ee3 TK 641(TT200), 6421(TT133)\/C\u00f3 TK 15x.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\"><strong><em>L\u01b0u \u00fd: <\/em><\/strong><\/span><em><span style=\"color: black;\"><span style=\"color: #000000;\">\u0110\u01a1n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng ho\u00e1 s\u1ebd \u0111\u01b0\u1ee3c ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho tr\u00ean<\/span> <strong><a href=\"thietlap_hethong\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"text-decoration: none; color: #2495d2;\">H\u1ec7 th\u1ed1ng\\Tu\u1ef3 ch\u1ecdn\\V\u1eadt t\u01b0 h\u00e0ng ho\u00e1<\/span><\/a><\/strong>.<\/span><\/em><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong style=\"font-family: inherit; font-size: inherit;\">B\u01b0\u1edbc 4:<\/strong><span style=\"font-family: inherit; font-size: inherit;\">\u00a0Nh\u1ea5n\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">C\u1ea5t<\/strong><span style=\"font-family: inherit; font-size: inherit;\">\u00a0v\u00e0\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Nh\u1ea5n\u00a0<strong>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong>\u00a0\u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29573\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_3.png\" alt=\"\" width=\"1023\" height=\"776\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_3.png 1023w, \/2026\/wp-content\/uploads\/2019\/12\/bh_3-700x531.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_3-800x607.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_3-768x583.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_3-50x38.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_3-60x46.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_3-100x76.png 100w\" sizes=\"auto, (max-width: 1023px) 100vw, 1023px\" \/><\/p>\n<h6><span style=\"color: #000000;\"><em><strong>\u2013 C\u00e1ch 2: L\u1eadp ho\u00e1 \u0111\u01a1n v\u00e0 phi\u1ebfu xu\u1ea5t kho ri\u00eang cho h\u00e0ng khuy\u1ebfn m\u1ea1i<\/strong><\/em><\/span><\/h6>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>B\u00e1n h\u00e0ng\\<\/strong>tab\u00a0<strong>Ho\u00e1 \u0111\u01a1n<\/strong>, nh\u00e2\u0301n\u00a0<strong>Th\u00eam\\H\u00f3a \u0111\u01a1n.<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29577\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_5.png\" alt=\"\" width=\"1181\" height=\"458\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_5.png 1181w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-700x271.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-800x310.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-768x298.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-50x19.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-60x23.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-100x39.png 100w\" sizes=\"auto, (max-width: 1181px) 100vw, 1181px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">L\u1ef1a ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Tab <strong>Ha\u0300ng ti\u00ea\u0300n<\/strong>: khai b\u00e1o c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i; T\u00edch ch\u1ecdn v\u00e0o c\u1ed9t <strong>Ha\u0300ng khuy\u00ea\u0301n ma\u0323i<\/strong>; nh\u1eadp<strong>Th\u00e0nh ti\u1ec1n <\/strong>= 0, ho\u1eb7c <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/html_11170100\/\" target=\"_blank\" rel=\"noopener\">khai b\u00e1o s\u1eb5n h\u00e0ng khuy\u1ebfn m\u1ea1i trong Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/a> b\u1eb1ng c\u00e1ch t\u00edch ch\u1ecdn L\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i trong tab Ng\u1ea7m \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29575\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_4.png\" alt=\"\" width=\"979\" height=\"623\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_4.png 979w, \/2026\/wp-content\/uploads\/2019\/12\/bh_4-700x445.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_4-800x509.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_4-768x489.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_4-50x32.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_4-60x38.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_4-100x64.png 100w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Nh\u1ea5n <strong>Ph\u00e1t h\u00e0nh H\u0110\u0110T.<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29578\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_6.png\" alt=\"\" width=\"979\" height=\"844\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_6.png 979w, \/2026\/wp-content\/uploads\/2019\/12\/bh_6-700x603.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_6-800x690.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_6-768x662.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_6-50x43.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_6-60x52.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_6-100x86.png 100w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Kho\\<\/strong>tab\u00a0<strong>Xu\u1ea5t kho<\/strong>, nh\u1ea5n\u00a0<strong>Th\u00eam phi\u1ebfu xu\u1ea5t\u00a0<\/strong>cho h\u00e0ng khuy\u1ebfn m\u1ea1i<\/span><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29579\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_7.png\" alt=\"\" width=\"1180\" height=\"588\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_7.png 1180w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-700x349.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-800x399.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-768x383.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-50x25.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-60x30.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-100x50.png 100w\" sizes=\"auto, (max-width: 1180px) 100vw, 1180px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">Ghi nh\u1eadn l\u1ea1i b\u00fat to\u00e1n h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i. <em>=&gt; <\/em>N\u1ee3 TK 641(TT200), 6421 (TT133)\/C\u00f3 TK 15x.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29580\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_8.png\" alt=\"\" width=\"954\" height=\"554\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_8.png 954w, \/2026\/wp-content\/uploads\/2019\/12\/bh_8-700x406.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_8-800x465.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_8-768x446.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_8-50x29.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_8-60x35.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_8-100x58.png 100w\" sizes=\"auto, (max-width: 954px) 100vw, 954px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p class=\"paragraph\" data-font-size=\"sm\"><\/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><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c v\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i (s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a mua v\u1ec1 nh\u1eadp kho sau \u0111\u00f3 xu\u1ea5t khuy\u1ebfn m\u1ea1i)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\">K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n theo 3 b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7 <strong><strong style=\"font-size: 12pt; text-align: left; font-family: inherit;\">B\u00e1n h\u00e0ng\\<\/strong><\/strong><span style=\"font-size: 12pt; text-align: left; font-family: inherit;\">tab <\/span><strong><strong style=\"font-size: 12pt; text-align: left; font-family: inherit;\">Xu\u1ea5t ho\u00e1 \u0111\u01a1n<\/strong><span style=\"font-size: 12pt; text-align: left; font-family: inherit;\">, <\/span><\/strong><span style=\"font-size: 12pt; text-align: left; font-family: inherit;\">nh\u00e2\u0301n <\/span><strong><strong style=\"font-size: 12pt; text-align: left; font-family: inherit;\">Th\u00eam <\/strong><\/strong>h\u00f3a \u0111\u01a1n cho h\u00e0ng khuy\u1ebfn m\u1ea1i<\/span><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29577\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_5.png\" alt=\"\" width=\"1181\" height=\"458\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_5.png 1181w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-700x271.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-800x310.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-768x298.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-50x19.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-60x23.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-100x39.png 100w\" sizes=\"auto, (max-width: 1181px) 100vw, 1181px\" \/><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ch\u1ecdn lo\u1ea1i h\u00f3a \u0111\u01a1n\u00a0<strong>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">Khai b\u00e1o c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i v\u00e0 thu\u1ebf GTGT c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i t\u1ea1i Tab <strong style=\"font-size: 12pt; font-family: inherit;\">Ha\u0300ng ti\u00ea\u0300n<\/strong><span style=\"font-size: 12pt; font-family: inherit;\">.<\/span><\/span><\/li>\n<li><span style=\"color: #000000;\"><em style=\"font-size: 12pt; font-family: inherit;\">(<strong>L\u01b0u \u00fd:<\/strong>v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n ph\u1ea3i khai b\u00e1o m\u1ed9t m\u1eb7t h\u00e0ng c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 <strong>Di\u1ec5n gi\u1ea3i <\/strong>tr\u00ean danh m\u1ee5c <strong>V\u1eadt t\u01b0 h\u00e0ng ho\u00e1 <\/strong>\u0111\u1ec3 hi\u1ec3n th\u1ecb th\u00eam m\u00f4 t\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i khi in ho\u00e1 \u0111\u01a1n GTGT)<\/em><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29582\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_9.png\" alt=\"\" width=\"979\" height=\"666\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_9.png 979w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-700x476.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-800x544.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-768x522.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-50x34.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-60x41.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-100x68.png 100w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: #000000;\"><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>C\u1ea5t <\/strong>v\u00e0<\/span><span style=\"font-size: 12pt;\">\u00a0<\/span><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>Ph\u00e1t h\u00e0nh H\u0110\u0110T<\/strong><\/span><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29584\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_10.png\" alt=\"\" width=\"976\" height=\"843\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_10.png 976w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-700x605.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-800x691.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-768x663.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-50x43.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-60x52.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-100x86.png 100w\" sizes=\"auto, (max-width: 976px) 100vw, 976px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\"><strong style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px;\">B\u01b0\u1edbc 2: L\u1eadp phi\u1ebfu xu\u1ea5t kho cho h\u00e0ng khuy\u1ebfn m\u1ea1i: <\/strong>V\u00e0o ph\u00e2n h\u1ec7<strong style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px;\"><strong style=\"font-size: 12pt; text-align: left; font-family: inherit;\">Kho\\<\/strong><\/strong><span style=\"font-size: 12pt; text-align: left; font-family: inherit;\">tab <\/span><strong style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px;\"><strong style=\"font-size: 12pt; text-align: left; font-family: inherit;\">Nh\u1eadp,xu\u1ea5t kho<\/strong><span style=\"font-size: 12pt; text-align: left; font-family: inherit;\">, <\/span><\/strong><span style=\"font-size: 12pt; text-align: left; font-family: inherit;\">nh\u00e2\u0301n <\/span><strong style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px;\"><strong style=\"font-size: 12pt; text-align: left; font-family: inherit;\">Th\u00eam Xu\u1ea5t kho<\/strong><span style=\"font-size: 12pt; text-align: left; font-family: inherit;\">.<\/span><\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29579\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_7.png\" alt=\"\" width=\"1180\" height=\"588\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_7.png 1180w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-700x349.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-800x399.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-768x383.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-50x25.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-60x30.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_7-100x50.png 100w\" sizes=\"auto, (max-width: 1180px) 100vw, 1180px\" \/><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">=&gt; <span style=\"color: #000000;\">Ghi nh\u1eadn l\u1ea1i b\u00fat to\u00e1n h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i.<em>=&gt; <\/em>N\u1ee3 TK 641(TT200), 6421(TT133)\/C\u00f3 TK 15x.<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong style=\"font-size: 12pt; font-family: inherit;\"><em>L\u01b0u \u00fd: <\/em><\/strong><\/span><em style=\"font-size: 12pt; font-family: inherit;\"><span style=\"color: #000000;\">\u0110\u01a1n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng ho\u00e1 s\u1ebd \u0111\u01b0\u1ee3c ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho tr\u00ean<\/span> <strong><a href=\"thietlap_hethong\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"text-decoration: none; color: #2495d2;\">H\u1ec7 th\u1ed1ng\\Tu\u1ef3 ch\u1ecdn\\V\u1eadt t\u01b0 h\u00e0ng ho\u00e1<\/span><\/a><\/strong>.<\/em><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 3: <\/strong><span style=\"font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\\<\/strong>tab <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, nh\u1ea5n <strong>Th\u00eam\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> ghi nh\u1eadn thu\u1ebf GTGT<\/span><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: #000000; font-size: 12pt;\">H\u1ea1ch to\u00e1n b\u00fat to\u00e1n ghi nh\u1eadn thu\u1ebf GTGT cho h\u00e0ng khuy\u1ebfn m\u1ea1i (tab <strong>H\u1ea1ch to\u00e1n<\/strong>)<\/span>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt; color: #000000;\"><strong>V\u1edbi TT200<\/strong>: N\u1ee3 TK 133\/C\u00f3 TK 3331.<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\"><strong>V\u1edbi TT133<\/strong>: N\u1ee3 TK 6421\/C\u00f3 TK 3331.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>V\u1edbi TT99<\/strong> (\u00e1p d\u1ee5ng cho c\u00e1c h\u00f3a \u0111\u01a1n xu\u1ea5t t\u1eeb ng\u00e0y 01\/01\/2026) : N\u1ee3 TK 641 \/C\u00f3 TK 3331<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29585\" style=\"font-family: inherit; font-size: inherit;\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_11.png\" alt=\"\" width=\"860\" height=\"643\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_11.png 860w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-700x523.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-800x598.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-768x574.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-50x37.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-60x45.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-100x75.png 100w\" sizes=\"auto, (max-width: 860px) 100vw, 860px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt;\">Khai b\u00e1o th\u00f4ng tin Thu\u1ebf (tab<strong>Thu\u1ebf<\/strong>)<\/span>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\"><em><strong>V\u1edbi TT133: <\/strong>K\u1ebf to\u00e1n l\u01b0u \u00fd kh\u00f4ng khai b\u00e1o th\u00f4ng tin tr\u00ean tab <\/em><strong><em>Thu\u1ebf<\/em><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/BH_khuyen_mai_38.png%22\" \/><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: inherit; font-size: 12pt; color: black;\"><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <\/span><strong style=\"font-family: inherit; font-size: 12pt; color: black;\">C\u1ea5t<\/strong><span style=\"font-family: inherit; font-size: 12pt; color: black;\">.<\/span><\/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<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 3: Xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c v\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i (s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a mua v\u1ec1 t\u1eb7ng ngay)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"margin: 5.25pt 0in; padding: 0px; color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">B\u01b0\u1edbc 1: <\/span><\/em><\/strong><\/span><span style=\"color: black; font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7 <strong>B\u00e1n h\u00e0ng\\<\/strong>tab <strong>Xu\u1ea5t ho\u00e1 \u0111\u01a1n<\/strong>, nh\u00e2\u0301n <strong>Th\u00eam\\H\u00f3a \u0111\u01a1n <\/strong>\u0111\u1ec3 l<span style=\"font-size: 12pt;\"><span style=\"color: black;\">\u1eadp ho\u00e1 \u0111\u01a1n cho h\u00e0ng khuy\u1ebfn m\u1ea1i<\/span><\/span><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29577\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_5.png\" alt=\"\" width=\"1181\" height=\"458\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_5.png 1181w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-700x271.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-800x310.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-768x298.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-50x19.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-60x23.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_5-100x39.png 100w\" sizes=\"auto, (max-width: 1181px) 100vw, 1181px\" \/><\/p>\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">L\u1ef1a ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: black;\">Tab <strong>Ha\u0300ng ti\u00ea\u0300n<\/strong>: khai b\u00e1o c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i v\u00e0 thu\u1ebf GTGT c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i. (<em>L\u01b0u \u00fd: v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n ph\u1ea3i khai b\u00e1o m\u1ed9t m\u1eb7t h\u00e0ng c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 <strong>Ch\u1ec9 l\u00e0 di\u1ec5n gi\u1ea3i <\/strong>tr\u00ean danh m\u1ee5c <strong>V\u1eadt t\u01b0 h\u00e0ng ho\u00e1 <\/strong>\u0111\u1ec3 hi\u1ec3n th\u1ecb th\u00eam m\u00f4 t\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i khi in ho\u00e1 \u0111\u01a1n GTGT)<\/em><\/span><\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29582\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_9.png\" alt=\"\" width=\"979\" height=\"666\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_9.png 979w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-700x476.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-800x544.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-768x522.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-50x34.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-60x41.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_9-100x68.png 100w\" sizes=\"auto, (max-width: 979px) 100vw, 979px\" \/><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0 Sau khi nh\u1eadp \u0111\u1ee7 th\u00f4ng tin h\u00f3a \u0111\u01a1n nh\u1ea5n <strong>C\u1ea5t v\u00e0 n<\/strong><\/span>h\u1ea5n <strong>Ph\u00e1t h\u00e0nh H\u0110\u0110T<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29584\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_10.png\" alt=\"\" width=\"976\" height=\"843\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_10.png 976w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-700x605.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-800x691.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-768x663.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-50x43.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-60x52.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_10-100x86.png 100w\" sizes=\"auto, (max-width: 976px) 100vw, 976px\" \/><\/p>\n<p><span style=\"font-size: 12pt; color: #000000;\"><strong>B\u01b0\u1edbc 3:<\/strong> V\u00e0o\u00a0ph\u00e2n h\u1ec7\u00a0<strong>Mua h\u00e0ng<\/strong>\\tab\u00a0<strong>Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0<strong>Th\u00eam\\Ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a<\/strong>\u00a0Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u1ea7n l\u1eadp l\u00e0\u00a0<strong>Mua h\u00e0ng trong n\u01b0\u1edbc kh\u00f4ng qua kho.<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">H\u1ea1ch to\u00e1n b\u00fat to\u00e1n ghi nh\u1eadn chi ph\u00ed va\u0300 thu\u00ea\u0301 GTGT.<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\">N\u1ee3 TK 641\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><br \/>\n<span style=\"color: #000000;\">N\u1ee3 TK 6421\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><br \/>\n<span style=\"color: #000000;\">N\u1ee3 TK 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: #000000;\">C\u00f3 TK 111,112,331<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khai b\u00e1o th\u00f4ng tin chung :\u00a0<strong>M\u00e3 nh\u00e0 cung c\u1ea5p, Ng\u01b0\u1eddi giao h\u00e0ng, \u0110\u1ecba ch\u1ec9, Nh\u00e2n vi\u00ean mua h\u00e0ng,\u2026<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb:\u00a0<strong>Ng\u00e0y ch\u1ee9ng t\u1eeb, Ng\u00e0y h\u1ea1ch to\u00e1n, \u2026<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft:\u00a0<strong>M\u00e3 h\u00e0ng, \u0110\u01a1n gi\u00e1, Th\u00e0nh ti\u1ec1n, %Thu\u1ebf GTGT,<\/strong><\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-46021 size-full\" src=\"\/2026\/wp-content\/uploads\/2025\/10\/MHKQK.jpg\" alt=\"\" width=\"1673\" height=\"1009\" srcset=\"\/2026\/wp-content\/uploads\/2025\/10\/MHKQK.jpg 1673w, \/2026\/wp-content\/uploads\/2025\/10\/MHKQK-700x422.jpg 700w, \/2026\/wp-content\/uploads\/2025\/10\/MHKQK-800x482.jpg 800w, \/2026\/wp-content\/uploads\/2025\/10\/MHKQK-768x463.jpg 768w, \/2026\/wp-content\/uploads\/2025\/10\/MHKQK-50x30.jpg 50w, \/2026\/wp-content\/uploads\/2025\/10\/MHKQK-1536x926.jpg 1536w, \/2026\/wp-content\/uploads\/2025\/10\/MHKQK-60x36.jpg 60w, \/2026\/wp-content\/uploads\/2025\/10\/MHKQK-100x60.jpg 100w\" sizes=\"auto, (max-width: 1673px) 100vw, 1673px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-46015 size-full\" src=\"\/2026\/wp-content\/uploads\/2025\/10\/Khai-bao-thue-GTGT-duoc-khau-tru.jpg\" alt=\"\" width=\"1060\" height=\"780\" srcset=\"\/2026\/wp-content\/uploads\/2025\/10\/Khai-bao-thue-GTGT-duoc-khau-tru.jpg 1060w, \/2026\/wp-content\/uploads\/2025\/10\/Khai-bao-thue-GTGT-duoc-khau-tru-700x515.jpg 700w, \/2026\/wp-content\/uploads\/2025\/10\/Khai-bao-thue-GTGT-duoc-khau-tru-800x589.jpg 800w, \/2026\/wp-content\/uploads\/2025\/10\/Khai-bao-thue-GTGT-duoc-khau-tru-768x565.jpg 768w, \/2026\/wp-content\/uploads\/2025\/10\/Khai-bao-thue-GTGT-duoc-khau-tru-50x37.jpg 50w, \/2026\/wp-content\/uploads\/2025\/10\/Khai-bao-thue-GTGT-duoc-khau-tru-60x44.jpg 60w, \/2026\/wp-content\/uploads\/2025\/10\/Khai-bao-thue-GTGT-duoc-khau-tru-100x74.jpg 100w\" sizes=\"auto, (max-width: 1060px) 100vw, 1060px\" \/><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 4: <\/strong><span style=\"font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\\<\/strong>tab <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, nh\u1ea5n <strong>Th\u00eam\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> ghi nh\u1eadn thu\u1ebf GTGT<\/span><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: #000000; font-size: 12pt;\">H\u1ea1ch to\u00e1n b\u00fat to\u00e1n ghi nh\u1eadn thu\u1ebf GTGT cho h\u00e0ng khuy\u1ebfn m\u1ea1i (tab <strong>H\u1ea1ch to\u00e1n<\/strong>)<\/span>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>V\u1edbi TT200: N\u1ee3 TK 133\/C\u00f3 TK 3331.<br \/>\nV\u1edbi TT133: N\u1ee3 TK 6421\/C\u00f3 TK 3331.<br \/>\nV\u1edbi TT99: N\u1ee3 TK 641\/ C\u00f3 TK 3331.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29585\" src=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_11.png\" alt=\"\" width=\"860\" height=\"643\" srcset=\"\/2026\/wp-content\/uploads\/2019\/12\/bh_11.png 860w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-700x523.png 700w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-800x598.png 800w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-768x574.png 768w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-50x37.png 50w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-60x45.png 60w, \/2026\/wp-content\/uploads\/2019\/12\/bh_11-100x75.png 100w\" sizes=\"auto, (max-width: 860px) 100vw, 860px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt;\">Khai b\u00e1o th\u00f4ng tin Thu\u1ebf (tab<strong>Thu\u1ebf<\/strong>)<\/span>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\"><em><strong>V\u1edbi TT133 v\u00e0 TT99: <\/strong>K\u1ebf to\u00e1n l\u01b0u \u00fd kh\u00f4ng khai b\u00e1o th\u00f4ng tin tr\u00ean tab <\/em><strong><em>Thu\u1ebf<\/em><\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2019\/12\/BH_khuyen_mai_38.png%22\" \/><\/p>\n<ul>\n<li><span style=\"font-family: inherit; font-size: 12pt; color: black;\">Nh\u1ea5n <\/span><strong style=\"font-family: inherit; font-size: 12pt; color: black;\">C\u1ea5t<\/strong><span style=\"font-family: inherit; font-size: 12pt; color: black;\">.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"paragraph\" data-font-size=\"sm\"><\/div><\/div>\n<p class=\"paragraph\" data-font-size=\"sm\"><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2586],"ht-kb-tag":[3669],"class_list":["post-629","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ban-hang","ht_kb_tag-ban-hang-khuyen-mai"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/629","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\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=629"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/629\/revisions"}],"predecessor-version":[{"id":59073,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/629\/revisions\/59073"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=629"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=629"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}