{"id":31581,"date":"2024-06-10T16:48:38","date_gmt":"2024-06-10T09:48:38","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=31581"},"modified":"2026-04-20T10:04:08","modified_gmt":"2026-04-20T03:04:08","slug":"lam-the-nao-khi-xuat-hang-hoa-mang-di-bieu-tang-su-dung-noi-bo-khong-phuc-vu-hdsxkd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-xuat-hang-hoa-mang-di-bieu-tang-su-dung-noi-bo-khong-phuc-vu-hdsxkd\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi xu\u1ea5t h\u00e0ng h\u00f3a mang \u0111i bi\u1ebfu, t\u1eb7ng, s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9 (kh\u00f4ng ph\u1ee5c v\u1ee5 H\u0110SXKD)?"},"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>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> quy tr\u00ecnh xu\u1ea5t kho h\u00e0ng h\u00f3a \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng ho\u1eb7c s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9, gi\u00fap th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m m\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5, \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 xu\u1ea5t kho bi\u1ebfu t\u1eb7ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/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>2. Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng, khuy\u1ebfn m\u1ea1i theo NDD\/2025\/N\u0110-CP<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u2013 Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025 th\u00ec:<\/p>\n<p>i. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1ch h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. H\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p>=&gt; V\u1eady l\u00e0: Khi\u00a0<strong>t\u1eb7ng qu\u00e0<\/strong>\u00a0cho kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean th\u00ec doanh nghi\u1ec7p\u00a0<strong>ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong>.<\/p>\n<p>\u2013 Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 7 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025:<\/p>\n<p>ii. Tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i; cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng gi\u00e1 tr\u1ecb khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng k\u00e8m theo danh s\u00e1ch khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng. T\u1ed5 ch\u1ee9c l\u01b0u gi\u1eef h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng v\u00e0 cung c\u1ea5p khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung th\u00f4ng tin giao d\u1ecbch v\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n theo t\u1eebng giao d\u1ecbch th\u00ec ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng.<\/p>\n<p>iii. H\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1\u2026, ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n d\u00f9ng v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean B\u1ea3ng k\u00ea theo th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y. B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1\u2026ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d.<\/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>3. \u0110\u1ecbnh kho\u1ea3n<\/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>3.1 Mua qu\u00e0 v\u1ec1 nh\u1eadp kho r\u1ed3i m\u1edbi t\u1eb7ng<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Khi mua qu\u00e0 v\u1ec1 nh\u1eadp kho, c\u0103n c\u1ee9 v\u00e0o\u00a0<strong data-start=\"1167\" data-end=\"1210\">h\u00f3a \u0111\u01a1n mua h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/strong>\u00a0k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 156 \u2013 Gi\u00e1 tr\u1ecb qu\u00e0 mua v\u1ec1 \u0111\u1ec3 t\u1eb7ng<br \/>\nN\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p>C\u00f3 TK 111\/112\/331 \u2013 Thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n<\/p>\n<ul>\n<li>Khi xu\u1ea5t qu\u00e0 t\u1eb7ng cho ng\u01b0\u1eddi nh\u1eadn, l\u1eadp h\u00f3a \u0111\u01a1n bi\u1ebfu t\u1eb7ng:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 641\/642\/622\/623\/627 \u2013 Chi ph\u00ed qu\u00e0 t\u1eb7ng (ph\u1ea7n gi\u00e1 tr\u1ecb ai\/bo\u0323\u0302 ph\u1ea1\u0302n s\u1eed d\u1ee5ng)<br \/>\nC\u00f3 TK 156 \u2013 Xu\u1ea5t gi\u1ea3m t\u1ed3n kho qu\u00e0 t\u1eb7ng<br \/>\nC\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT \u0111\u1ea7u ra tr\u00ean h\u00f3a \u0111\u01a1n bi\u1ebfu t\u1eb7ng<\/p>\n<p>=&gt; Khi xu\u1ea5t qu\u00e0 t\u1eb7ng,\u00a0<strong data-start=\"1795\" data-end=\"1843\">k\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn doanh thu hay gi\u00e1 v\u1ed1n<\/strong>, v\u00ec \u0111\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng bi\u1ebfu t\u1eb7ng kh\u00f4ng thu ti\u1ec1n<\/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>3.2 Mua h\u00e0ng v\u1ec1 \u0111\u1ec3 t\u1eb7ng ngay (kh\u00f4ng qua nh\u1eadp kho)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li data-start=\"2005\" data-end=\"2047\"><strong data-start=\"2009\" data-end=\"2047\">Ghi nh\u1eadn chi ph\u00ed ngay khi mua tr<\/strong>ong tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng \u0111\u1ec3 t\u1eb7ng ngay m\u00e0 kh\u00f4ng nh\u1eadp kho:<\/li>\n<\/ul>\n<p data-start=\"2005\" data-end=\"2047\">N\u1ee3 TK 641\/642\/622\/623\/627 \u2013 Chi ph\u00ed qu\u00e0 t\u1eb7ng<br \/>\nN\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<br \/>\nC\u00f3 TK 111\/112\/331 \u2013 Thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n<\/p>\n<ul>\n<li data-start=\"2005\" data-end=\"2047\">Ghi nh\u1eadn thu\u1ebf GTGT \u0111\u1ea7u ra khi l\u1eadp h\u00f3a \u0111\u01a1n bi\u1ebfu t\u1eb7ng:<\/li>\n<\/ul>\n<p data-start=\"2005\" data-end=\"2047\">N\u1ee3 TK 641\/642\/622\/623\/627 \u2013 Chi ph\u00ed thu\u1ebf GTGT \u0111\u1ea7u ra<br \/>\nC\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT \u0111\u1ea7u ra<\/p>\n<\/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><strong>4. 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<p><span style=\"font-size: 12pt; color: #000000;\">Nghi\u1ec7p v\u1ee5 &#8220;Xu\u1ea5t kho h\u00e0ng b\u00e1n \u0111em \u0111i bi\u1ebfu, t\u1eb7ng ho\u1eb7c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay&#8221; \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0 sau:<\/span><\/p>\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>4.1 L\u1eadp Phi\u1ebfu xu\u1ea5t kho<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">V\u00e0o ph\u00e2n h\u1ec7 <strong>Kho\\<\/strong>tab<strong> Xu\u1ea5t kho<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam.<\/strong><\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Ch\u1ecdn lo\u1ea1i phi\u1ebfu xu\u1ea5t kho l\u00e0 <strong>Kh\u00e1c (Xu\u1ea5t s\u1eed d\u1ee5ng, g\u00f3p v\u1ed1n &#8230;)<\/strong>.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Khai b\u00e1o ch\u1ee9ng t\u1eeb xu\u1ea5t kho<\/span><\/li>\n<li><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 xu\u1ea5t bi\u1ebfu t\u1eb7ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9:<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">N\u1ee3 TK 641\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (Th\u00f4ng t\u01b0 99)<br \/>\nN\u01a1\u0323 TK 641\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (Th\u00f4ng t\u01b0 200)<\/span><br \/>\n<span style=\"color: #000000;\">N\u1ee3 TK 642\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (Th\u00f4ng t\u01b0 133)<\/span><br \/>\n<span style=\"color: #000000;\"><span style=\"color: #ffffff;\">.\u00a0 \u00a0 \u00a0 \u00a0 <\/span>C\u00f3 TK 15x\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 H\u00e0ng h\u00f3a<\/span><\/p>\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\"> Sau \u0111\u00f3 nh\u1ea5n <strong>C\u1ea5t<\/strong>. Ch\u1ecdn ch\u1ee9c n\u0103ng <strong>In<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5, sau \u0111\u00f3 ch\u1ecdn m\u1eabu phi\u1ebfu xu\u1ea5t kho c\u1ea7n in.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31575\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/BT1.png\" alt=\"\" width=\"1577\" height=\"633\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/BT1.png 1577w, \/accounting\/wp-content\/uploads\/2024\/06\/BT1-768x308.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/BT1-50x20.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/BT1-1536x617.png 1536w, \/accounting\/wp-content\/uploads\/2024\/06\/BT1-60x24.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/BT1-100x40.png 100w\" sizes=\"(max-width: 1577px) 100vw, 1577px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><em><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 bi\u1ec3u t\u01b0\u1ee3ng \u2699 <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\<\/strong><\/span><strong>Tu\u1ef3 ch\u1ecdn\\<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/tuy-chon-he-thong\/#2-tuy-chon-vat-tu-hang-hoa\" target=\"_blank\" rel=\"noopener\">V\u1eadt t\u01b0 h\u00e0ng ho\u00e1<\/a><\/strong>.<\/em><\/li>\n<li><em>N\u1ebfu l\u00e0 h\u00e0ng bi\u1ebfu t\u1eb7ng kh\u00f4ng qua kho th\u00ec b\u1ecf qua b\u01b0\u1edbc xu\u1ea5t kho n\u00e0y.<\/em><\/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<h4><strong>4.2 L\u1eadp v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/strong><\/h4>\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>Tr\u01b0\u1eddng h\u1ee3p 1: Xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng k\u00e8m b\u1ea3ng k\u00ea<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><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><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31577\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/BT2.png\" alt=\"\" width=\"1296\" height=\"435\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/BT2.png 1296w, \/accounting\/wp-content\/uploads\/2024\/06\/BT2-768x258.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/BT2-50x17.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/BT2-60x20.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/BT2-100x34.png 100w\" sizes=\"(max-width: 1296px) 100vw, 1296px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn lo\u1ea1i\u00a0<strong>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc<\/strong>\u00a0v\u00e0 khai b\u00e1o c\u00e1c th\u00f4ng tin chung c\u1ee7a h\u00f3a \u0111\u01a1n<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31579\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/BT3.png\" alt=\"\" width=\"1536\" height=\"692\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/BT3.png 1536w, \/accounting\/wp-content\/uploads\/2024\/06\/BT3-768x346.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/BT3-50x23.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/BT3-60x27.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/BT3-100x45.png 100w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<p>(<em><strong>L\u01b0u \u00fd:\u00a0<\/strong>Ho\u00e1 \u0111\u01a1n ch\u1ec9 l\u1ea5y \u0111\u01b0\u1ee3c lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 Kh\u00e1ch h\u00e0ng, v\u00ec v\u1eady n\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n ch\u1ecdn thu\u1ed9c lo\u1ea1i l\u00e0 Nh\u00e2n vi\u00ean =&gt; th\u00ec v\u00e0o Danh m\u1ee5c\/\u0110\u1ed1i t\u01b0\u1ee3ng\/Nh\u00e2n vi\u00ean, m\u1edf m\u00e3 NV \u0111\u00f3 l\u00ean v\u00e0\u00a0<strong>t\u00edch v\u00e0o \u00f4 \u201cL\u00e0 kh\u00e1ch h\u00e0ng\u201d<\/strong>\/nh\u1ea5n C\u1ea5t<\/em>).<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0T\u1ea1i tab H\u00e0ng ti\u1ec1n, khai b\u00e1o th\u00f4ng tin H\u00e0ng h\u00f3a xu\u1ea5t bi\u1ebfu t\u1eb7ng, s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9<\/p>\n<p>Th\u00eam d\u00f2ng<strong>\u00a0ghi ch\u00fa (V\u00ed d\u1ee5: Xu\u1ea5t h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9)<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 4:\u00a0<\/strong>Sau khi khai b\u00e1o xong, b\u1ea1n nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>\u00a0v\u00e0<strong>\u00a0Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong><\/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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00f3 k\u00e8m b\u1ea3ng k\u00ea<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u00ean ph\u1ea7n m\u1ec1m MEINVOICE, sau \u0111\u00f3 l\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh v\u1ec1 ph\u1ea7n m\u1ec1m ASP \u0111\u1ec3 k\u00ea khai thu\u1ebf l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra.<\/p>\n<p>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:\u00a0<\/strong>\u0110\u0103ng nh\u1eadp v\u00e0o \u0111\u01b0\u1eddng d\u1eabn\u00a0<u><a class=\"underline\" href=\"https:\/\/app3.meinvoice.vn\/\" target=\"_blank\" rel=\"noopener\">https:\/\/app3.meinvoice.vn\/<\/a><\/u>\u00a0\u0111\u1ec3 v\u00e0o MeInvoice.vn<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng, s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9 tr\u00ean ph\u1ea7n m\u1ec1m MEINVOICE. Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpv4.meinvoice.vn\/kb\/lam-the-nao-de-phat-hanh-hoa-don-hang-bieu-tang\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> L\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh t\u1eeb MEINVOICE v\u1ec1 ASP k\u1ebf to\u00e1n. Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lay-du-lieu-hoa-don-dien-tu-theo-nghi-dinh-123-2020-nd-cp-tu-misa-meinvoive-ve-amis-ke-toan-de-hach-toan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0T\u1ea1i c\u1ed9t ch\u1ee9c n\u0103ng khi l\u1ea5y h\u00f3a \u0111\u01a1n t\u1eeb MEINVOICE, Anh ch\u1ecb ch\u1ecdn\u00a0<strong>L\u1eadp h\u00f3a \u0111\u01a1n<\/strong>\u00a0\u0111\u1ec3 sinh h\u00f3a \u0111\u01a1n v\u00e0o ph\u1ea7n m\u1ec1m.\u00a0<\/em><\/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<h4><strong>4.3  H\u1ea1ch to\u00e1n Thu\u1ebf GTGT<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"color: #000000;\">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<\/strong><\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31587\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/BT5.png\" alt=\"\" width=\"1298\" height=\"627\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/BT5.png 1298w, \/accounting\/wp-content\/uploads\/2024\/06\/BT5-768x371.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/BT5-50x24.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/BT5-60x29.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/BT5-100x48.png 100w\" sizes=\"(max-width: 1298px) 100vw, 1298px\" \/><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Tab <strong>H\u1ea1ch to\u00e1n<\/strong>: H\u1ea1ch to\u00e1n ghi nh\u1eadn Ti\u1ec1n thu\u1ebf GTGT c\u1ee7a H\u00e0ng h\u00f3a mang \u0111i xu\u1ea5t bi\u1ebfu t\u1eb7ng, s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"text-decoration: underline; color: #800000;\"><strong>V\u1edbi TH\u00d4NG T\u01af 99<\/strong><\/span><span style=\"color: #000000;\">: N\u1ee3 TK 641 \/ C\u00f3 TK 33311<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: #000000;\"><span style=\"text-decoration: underline; color: #800000;\"><strong>V\u1edbi TH\u00d4NG T\u01af 133<\/strong><\/span>: N\u1ee3 TK 642 \/ C\u00f3 TK 33311<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31593\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/BT8.png\" alt=\"\" width=\"1536\" height=\"570\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/BT8.png 1536w, \/accounting\/wp-content\/uploads\/2024\/06\/BT8-768x285.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/BT8-50x19.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/BT8-60x22.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/BT8-100x37.png 100w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Tab <strong>K\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf: <\/strong>Kh\u00f4ng khai b\u00e1o th\u00f4ng tin Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/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><strong>5. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><em>Thu\u1ebf GTGT \u0111\u1ea7u ra h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed 642 (641) v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n Thu\u1ebf TNDN<\/em><\/li>\n<li><em>H\u00f3a \u0111\u01a1n mua v\u00e0o khi mua h\u00e0ng v\u1ec1 \u0111\u1ec3 \u0111em \u0111i bi\u1ebfu t\u1eb7ng v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb)<\/em><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":123,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2632],"ht-kb-tag":[],"class_list":["post-31581","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-kho-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/31581","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\/123"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=31581"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/31581\/revisions"}],"predecessor-version":[{"id":59229,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/31581\/revisions\/59229"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=31581"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=31581"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=31581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}