{"id":32217,"date":"2024-06-27T17:18:49","date_gmt":"2024-06-27T10:18:49","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=32217"},"modified":"2025-12-15T17:01:44","modified_gmt":"2025-12-15T10:01:44","slug":"toi-xuat-hoa-don-so-1-bi-sai-lap-hoa-don-dieu-chinh-so-2-nhung-hoa-don-so-2-bi-sai-tiep-thi-thuc-hien-huy-de-xuat-hoa-don-moi-duoc-khong","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/toi-xuat-hoa-don-so-1-bi-sai-lap-hoa-don-dieu-chinh-so-2-nhung-hoa-don-so-2-bi-sai-tiep-thi-thuc-hien-huy-de-xuat-hoa-don-moi-duoc-khong\/","title":{"rendered":"T\u00f4i xu\u1ea5t ho\u00e1 \u0111\u01a1n s\u1ed1 1 b\u1ecb sai, l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 2 nh\u01b0ng ho\u00e1 \u0111\u01a1n s\u1ed1 2 b\u1ecb sai ti\u1ebfp th\u00ec th\u1ef1c hi\u1ec7n hu\u1ef7 \u0111\u1ec3 xu\u1ea5t ho\u00e1 \u0111\u01a1n m\u1edbi \u0111\u01b0\u1ee3c kh\u00f4ng?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"0\" data-end=\"187\"><strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn <\/strong>c\u00e1ch x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t, b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p data-start=\"189\" data-end=\"364\"><strong>N\u1ed9i dung bao g\u1ed3m<\/strong> c\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n nhi\u1ec1u l\u1ea7n, v\u00ed d\u1ee5 minh h\u1ecda t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf v\u00e0 li\u00ean k\u1ebft \u0111\u1ebfn h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p data-start=\"366\" data-end=\"497\" data-is-last-node=\"\" data-is-only-node=\"\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong> d\u00e0nh cho k\u1ebf to\u00e1n b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/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><b>2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4144-TCT-CS-2021-gioi-thieu-noi-dung-moi-tai-Thong-tu-78-2021-TT-BTC-493200.aspx\" target=\"_blank\" rel=\"noopener\">Theo C\u00f4ng v\u0103n 4144\/TCT-CS<\/a>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t (x\u1eed l\u00fd l\u1ea7n \u0111\u1ea7u) th\u00ec x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (\u0110\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP);<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 x\u1eed l\u00fd l\u1ea7n \u0111\u1ea7u nh\u01b0ng v\u1eabn c\u00f2n sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh th\u00ec c\u0103n c\u1ee9 theo \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 7 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a> x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n<\/ul>\n<p>c) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <strong>\u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/strong> (\u0110\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo <strong>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong>)<\/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><b>3. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh khi sai s\u00f3t th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee7y \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi. C\u1ea7n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ti\u1ebfp cho h\u00f3a \u0111\u01a1n g\u1ed1c, sao cho th\u00f4ng tin h\u00f3a \u0111\u01a1n \u1edf h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u1edbi \u0111\u00fang, th\u00f4ng tin ti\u1ec1n c\u1ee7a 3 h\u00f3a \u0111\u01a1n c\u1ed9ng l\u1ea1i s\u1ebd \u0111\u00fang. Kh\u00f4ng th\u1ef1c hi\u1ec7n hu\u1ef7 ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 xu\u1ea5t ho\u00e1 \u0111\u01a1n m\u1edbi.<\/p>\n<p style=\"text-align: justify;\"><em><strong>V\u00ed d\u1ee5:<\/strong> Xu\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c (s\u1ed1 1) l\u00e0 <strong>1.100.000 \u0111\u1ed3ng<\/strong>, b\u1ecb sai t\u00ean h\u00e0ng h\u00f3a v\u00e0 \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (s\u1ed1 2) nh\u01b0ng \u0111i\u1ec1u ch\u1ec9nh nh\u1ea7m t\u0103ng th\u00eam <strong>1.100.000 \u0111\u1ed3ng<\/strong> th\u00ec s\u1ebd xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (s\u1ed1 3) \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111i <strong>1.100.000 \u0111\u1ed3ng<\/strong>.<\/em><\/p>\n<p><strong>C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/toi-muon-lap-va-huong-dan-ghi-thong-tin-tren-hoa-don-dieu-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<p><strong>H\u00f3a \u0111\u01a1n g\u1ed1c:<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/DC1.png\" alt=\"\" width=\"785\" height=\"561\" \/><\/p>\n<p><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n 1:<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/DC2.png\" alt=\"\" width=\"790\" height=\"602\" \/><\/p>\n<p><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n 2:<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/DC3.png\" alt=\"\" width=\"788\" height=\"597\" \/><\/p>\n<\/div><\/div> <\/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":[2631],"ht-kb-tag":[],"class_list":["post-32217","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32217","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=32217"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32217\/revisions"}],"predecessor-version":[{"id":53705,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32217\/revisions\/53705"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=32217"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=32217"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=32217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}