{"id":19847,"date":"2022-03-10T09:23:51","date_gmt":"2022-03-10T02:23:51","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19847"},"modified":"2025-12-16T11:01:46","modified_gmt":"2025-12-16T04:01:46","slug":"lap-va-phat-hanh-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp-hoa-don-co-ma-cua-cqt-hkd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lap-va-phat-hanh-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp-hoa-don-co-ma-cua-cqt-hkd\/","title":{"rendered":"(HKD) L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a CQT)"},"content":{"rendered":"<p><!-- \u0110\u00e3 chu\u1ea9n h\u00f3a v\u00e0 format l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung theo quy t\u1eafc --><\/p>\n<p><!-- Gi\u1eef nguy\u00ean media \u0111\u1ea7u b\u00e0i n\u1ebfu c\u00f3 (kh\u00f4ng c\u00f3 media \u0111\u1ea7u b\u00e0i) --><\/p>\n<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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean ASP theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC (s\u1eeda \u0111\u1ed5i b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP)<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp v\u00e0 ki\u1ec3m tra k\u1ebft n\u1ed1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<li>C\u00e1c b\u01b0\u1edbc l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng k\u00e8m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<li>Ba c\u00e1ch ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 th\u00f4ng tin ng\u01b0\u1eddi nh\u1eadn v\u00e0 quy \u0111\u1ecbnh ng\u00e0y 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>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) c\u1ea7n ho\u00e0n thi\u1ec7n b\u01b0\u1edbc <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/ket-noi-va-bat-dau-su-dung-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">K\u1ebft n\u1ed1i v\u00e0 b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a> v\u00e0 ki\u1ec3m tra thi\u1ebft l\u1eadp <strong>Qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/strong> tr\u00ean <strong>Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n<\/strong>\\ <strong>H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/strong>\\ <strong>Th\u00f4ng tin k\u1ebft n\u1ed1i meinvoice<\/strong>\\ <strong>Qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n theo &#8211; T\u00f9y ch\u1ecdn ngh\u1ecb \u0111\u1ecbnh \u00e1p d\u1ee5ng H\u0110\u0110T<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o ph\u00e2n h\u1ec7 <strong>B\u00e1n h\u00e0ng<\/strong>, ch\u1ecdn tab <strong>B\u00e1n h\u00e0ng<\/strong> v\u00e0 nh\u1ea5n <strong>Th\u00eam\\ Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24250\" src=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_1.png\" alt=\"\" width=\"1481\" height=\"450\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_1.png 1481w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_1-768x233.png 768w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_1-50x15.png 50w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_1-60x18.png 60w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_1-100x30.png 100w\" sizes=\"(max-width: 1481px) 100vw, 1481px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: T\u00edch ch\u1ecdn <strong>L\u1eadp k\u00e8m ho\u00e1 \u0111\u01a1n<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24271\" src=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_11.png\" alt=\"\" width=\"1518\" height=\"680\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_11.png 1518w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_11-768x344.png 768w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_11-50x22.png 50w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_11-60x27.png 60w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_11-100x45.png 100w\" sizes=\"(max-width: 1518px) 100vw, 1518px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo m\u1ed9t trong ba c\u00e1ch sau:<\/p>\n<p><!-- C\u1ee5p x\u00f2e trong c\u1ee5p x\u00f2e: 3 c\u00e1ch ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed --><\/p>\n<table>\n<tbody>\n<tr>\n<td><\/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>C\u00e1ch 1: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay sau khi l\u1eadp xong h\u00f3a \u0111\u01a1n tr\u00ean ph\u00e2n h\u1ec7 B\u00e1n h\u00e0ng<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Sau khi l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng k\u00e8m h\u00f3a \u0111\u01a1n (lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed), nh\u1ea5n <strong>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24272\" src=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_12.png\" alt=\"\" width=\"1516\" height=\"684\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_12.png 1516w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_12-768x347.png 768w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_12-50x23.png 50w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_12-60x27.png 60w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_12-100x45.png 100w\" sizes=\"(max-width: 1516px) 100vw, 1516px\" \/><\/p>\n<ul>\n<li>T\u00edch ch\u1ecdn <strong>G\u1eedi h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng<\/strong>: N\u1ebfu mu\u1ed1n ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng g\u1eedi th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho kh\u00e1ch h\u00e0ng ngay sau khi th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<li>Nh\u1ea5n <strong>Xem h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 xem tr\u01b0\u1edbc n\u1ed9i dung h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh. Sau \u0111\u00f3, nh\u1ea5n <strong>Ph\u00e1t h\u00e0nh<\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24273\" src=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_13.png\" alt=\"\" width=\"1516\" height=\"632\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_13.png 1516w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_13-768x320.png 768w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_13-50x21.png 50w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_13-60x25.png 60w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_13-100x42.png 100w\" sizes=\"(max-width: 1516px) 100vw, 1516px\" \/><\/p>\n<ul>\n<li>Sau khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n th\u00e0nh c\u00f4ng, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng g\u1eedi th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf. C\u01a1 quan Thu\u1ebf sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin s\u1ebd th\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1eeba ph\u00e1t h\u00e0nh. Khi \u0111\u00f3, giao di\u1ec7n ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng tin m\u00e3 m\u00e0 c\u01a1 quan Thu\u1ebf \u0111\u00e3 c\u1ea5p.<\/li>\n<li>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u1ea1ng th\u00e1i ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean danh s\u00e1ch h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> T\u1ea1i m\u1ee5c <strong>T\u00ean ng\u01b0\u1eddi nh\u1eadn v\u00e0 Email<\/strong>:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n g\u1eedi th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00f9ng l\u00fac nhi\u1ec1u \u0111\u1ecba ch\u1ec9 email th\u00ec nh\u1eadp c\u00e1c \u0111\u1ecba ch\u1ec9 email n\u00e0y v\u00e0o m\u1ee5c <strong>Email<\/strong> v\u00e0 c\u00e1ch nhau b\u1edfi d\u1ea5u \u201c<strong>;<\/strong>\u201d.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><\/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>C\u00e1ch 2: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean ph\u00e2n h\u1ec7 B\u00e1n h\u00e0ng<\/strong><\/h4>\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>B\u00e1n h\u00e0ng<\/strong>, ch\u1ecdn tab <strong>B\u00e1n h\u00e0ng<\/strong>.<\/li>\n<li>Tr\u00ean danh s\u00e1ch ch\u1ee9ng t\u1eeb, ch\u1ecdn h\u00f3a \u0111\u01a1n c\u1ea7n ph\u00e1t h\u00e0nh v\u00e0 nh\u1ea5n <strong>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24274\" src=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_14.png\" alt=\"\" width=\"1517\" height=\"503\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_14.png 1517w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_14-768x255.png 768w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_14-50x17.png 50w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_14-60x20.png 60w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_14-100x33.png 100w\" sizes=\"(max-width: 1517px) 100vw, 1517px\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1ch 1.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><\/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>C\u00e1ch 3: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean danh s\u00e1ch h\u00f3a \u0111\u01a1n<\/strong><\/h4>\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>B\u00e1n h\u00e0ng<\/strong>, ch\u1ecdn tab <strong>H\u00f3a \u0111\u01a1n<\/strong>.<\/li>\n<li>Tr\u00ean danh s\u00e1ch h\u00f3a \u0111\u01a1n, ch\u1ecdn h\u00f3a \u0111\u01a1n c\u1ea7n ph\u00e1t h\u00e0nh v\u00e0 nh\u1ea5n <strong>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-24275\" src=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_15.png\" alt=\"\" width=\"1519\" height=\"502\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/03\/bh_15.png 1519w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_15-768x254.png 768w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_15-50x17.png 50w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_15-60x20.png 60w, \/accounting\/wp-content\/uploads\/2022\/03\/bh_15-100x33.png 100w\" sizes=\"(max-width: 1519px) 100vw, 1519px\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1ch 1.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3478],"ht-kb-tag":[],"class_list":["post-19847","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cac-nghiep-vu-co-ban-cho-che-do-ke-toan-hkd"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=19847"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19847\/revisions"}],"predecessor-version":[{"id":53933,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19847\/revisions\/53933"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19847"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19847"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}