{"id":32273,"date":"2024-06-28T14:45:45","date_gmt":"2024-06-28T07:45:45","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=32273"},"modified":"2025-12-12T10:11:36","modified_gmt":"2025-12-12T03:11:36","slug":"cho-phep-xuat-khau-hang-loat-chung-tu-xu-ly-chenh-lech-ty-gia-khau-tru-thue-dieu-chinh-thue-gtgt-bu-tru-cong-no","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cho-phep-xuat-khau-hang-loat-chung-tu-xu-ly-chenh-lech-ty-gia-khau-tru-thue-dieu-chinh-thue-gtgt-bu-tru-cong-no\/","title":{"rendered":"Cho ph\u00e9p xu\u1ea5t kh\u1ea9u h\u00e0ng lo\u1ea1t ch\u1ee9ng t\u1eeb X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, Kh\u1ea5u tr\u1eeb thu\u1ebf, \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT, B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3"},"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>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 s\u1eed d\u1ee5ng t\u00ednh n\u0103ng xu\u1ea5t kh\u1ea9u h\u00e0ng lo\u1ea1t cho c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c nh\u00f3m Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Gi\u1edbi thi\u1ec7u c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 xu\u1ea5t kh\u1ea9u h\u00e0ng lo\u1ea1t.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn c\u00e1c c\u00e1ch m\u1edf ch\u1ee9c n\u0103ng xu\u1ea5t kh\u1ea9u h\u00e0ng lo\u1ea1t tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<li>Tr\u00ecnh b\u00e0y chi ti\u1ebft c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u h\u00e0ng lo\u1ea1t ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean, nh\u00e2n vi\u00ean nghi\u1ec7p v\u1ee5<\/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. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> M\u1edf ch\u1ee9c n\u0103ng <strong>Xu\u1ea5t kh\u1ea9u h\u00e0ng lo\u1ea1t. <\/strong>C\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n 1 trong 2 c\u00e1ch sau:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>C\u00e1ch 1:<\/strong> V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng <span data-sheets-root=\"1\"><strong>\u2699 Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong>\\<strong>Xu\u1ea5t kh\u1ea9u h\u00e0ng lo\u1ea1t<\/strong><\/span><strong>\u00a0<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-50481\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/5-1-1600x369.png\" alt=\"\" width=\"1600\" height=\"369\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/5-1-1600x369.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/5-1-768x177.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/5-1-50x12.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/5-1-1536x354.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/5-1-60x14.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/5-1-100x23.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/5-1.png 1908w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>C\u00e1ch 2:<\/strong> Tr\u00ean <strong>B\u00e0n l\u00e0m vi\u1ec7c<\/strong> c\u1ee7a ph\u00e2n h\u1ec7 <strong>T\u1ed5ng quan<\/strong>, ch\u1ecdn <strong>Xu\u1ea5t kh\u1ea9u h\u00e0ng lo\u1ea1t<\/strong> t\u1ea1i m\u1ee5c <strong>Ti\u1ec7n \u00edch th\u01b0\u1eddng d\u00f9ng<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-50491\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/6-1-1600x774.png\" alt=\"\" width=\"1600\" height=\"774\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/6-1-1600x774.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/6-1-768x372.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/6-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/6-1-1536x743.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/6-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/6-1-100x48.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/6-1.png 1862w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><br \/>\nXem th\u00eam h\u01b0\u1edbng d\u1eabn xu\u1ea5t kh\u1ea9u h\u00e0ng lo\u1ea1t <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/xuat-khau-hang-loat-chung-tu\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean giao di\u1ec7n <strong>Xu\u1ea5t kh\u1ea9u h\u00e0ng lo\u1ea1t<\/strong>, ch\u1ecdn kho\u1ea3ng th\u1eddi gian c\u1ea7n xu\u1ea5t, t\u00edch lo\u1ea1i ch\u1ee9ng t\u1eeb l\u00e0 <em><strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-32571\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/06\/1-9.png\" alt=\"\" width=\"723\" height=\"746\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/1-9.png 723w, \/accounting\/wp-content\/uploads\/2024\/06\/1-9-48x50.png 48w, \/accounting\/wp-content\/uploads\/2024\/06\/1-9-58x60.png 58w, \/accounting\/wp-content\/uploads\/2024\/06\/1-9-97x100.png 97w\" sizes=\"(max-width: 723px) 100vw, 723px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>Xu\u1ea5t kh\u1ea9u<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u danh s\u00e1ch c\u00e1c b\u00e1o c\u00e1o thu\u1ed9c lo\u1ea1i ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c nh\u01b0 sau:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/li>\n<li>K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/li>\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf<\/li>\n<li>X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7<\/li>\n<li>X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u1eeb t\u00ednh t\u1ef7 gi\u00e1 xu\u1ea5t qu\u1ef9<\/li>\n<li>X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u1eeb \u0111\u1ed1i tr\u1eeb ch\u1ee9ng t\u1eeb<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/li>\n<li>B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3.<\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3537],"ht-kb-tag":[],"class_list":["post-32273","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r57-phat-hanh-ngay-19-07-2024"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32273","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=32273"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32273\/revisions"}],"predecessor-version":[{"id":52255,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32273\/revisions\/52255"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=32273"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=32273"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=32273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}