{"id":18489,"date":"2021-12-03T16:22:34","date_gmt":"2021-12-03T09:22:34","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=18489"},"modified":"2026-06-25T10:25:47","modified_gmt":"2026-06-25T03:25:47","slug":"lap-va-phat-hanh-hdt","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/lap-va-phat-hanh-hdt\/","title":{"rendered":"L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) tr\u00ean ASP, gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n.
\nN\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m c\u00e1c ph\u1ea7n: l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng mua, l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.
\nPh\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi d\u00f9ng ASP th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC 9 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP)<\/p>\n<\/div><\/div>\n

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2. C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

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2.1 L\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng k\u00e8m h\u00f3a \u0111\u01a1n<\/strong><\/h4>\n

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B\u01b0\u1edbc 1: <\/strong>V\u00e0o ph\u00e2n h\u1ec7\u00a0B\u00e1n h\u00e0ng<\/strong>\\tab B\u00e1n h\u00e0ng, <\/strong>nh\u1ea5n\u00a0Th\u00eam\\Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong>:<\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 2: <\/strong>Khai b\u00e1o ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng. => T\u00edch ch\u1ecdn L\u1eadp k\u00e8m ho\u00e1 \u0111\u01a1n<\/strong>.<\/p>\n

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L\u01b0u \u00fd:\u00a0<\/strong>Tr\u01b0\u1eddng h\u1ee3p Anh\/ch\u1ecb mu\u1ed1n xu\u1ea5t nhi\u1ec1u m\u00e3 h\u00e0ng tr\u00ean c\u0169ng m\u1ed9t h\u00f3a \u0111\u01a1n, Anh\/ch\u1ecb b\u1ea5m v\u00e0o th\u00eam d\u00f2ng r\u1ed3i khai b\u00e1o th\u00f4ng tin h\u00e0ng h\u00f3a c\u1ea7n xu\u1ea5t b\u00e1n.<\/em><\/p>\n

B\u01b0\u1edbc 3: <\/strong>Nh\u1ea5n L\u01b0u.<\/strong><\/p>\n<\/div><\/div>\n

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2.2 C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h4>\n

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Tr\u01b0\u1eddng h\u1ee3p 1: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay sau khi l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong><\/h5>\n

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Vi\u0301 du\u0323:<\/strong> Sau khi l\u00e2\u0323p ch\u01b0\u0301ng t\u01b0\u0300 ba\u0301n ha\u0300ng ke\u0300m ho\u0301a \u0111\u01a1n (loa\u0323i ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309), anh\/ch\u1ecb co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n pha\u0301t ha\u0300nh ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 b\u0103\u0300ng ca\u0301ch:<\/p>\n

B\u01b0\u1edbc 1<\/strong>: <\/span>Nh\u00e2\u0301n\u00a0Pha\u0301t ha\u0300nh h\u00f3a \u0111\u01a1n\u00a0<\/strong>tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/p>\n

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B\u01b0\u1edbc 2<\/strong>: N\u1ebfu mu\u1ed1n g\u1eedi h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng ngay sau khi ph\u00e1t h\u00e0nh<\/span><\/p>\n