{"id":32481,"date":"2024-07-04T13:57:05","date_gmt":"2024-07-04T06:57:05","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=32481"},"modified":"2025-12-15T17:21:28","modified_gmt":"2025-12-15T10:21:28","slug":"toi-xuat-hoa-don-so-1-sai-sot-va-lap-hoa-don-so-2-thay-the-nhung-hoa-don-so-2-sai-tiep-thi-lap-hoa-don-so-3-nhu-the-nao","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/toi-xuat-hoa-don-so-1-sai-sot-va-lap-hoa-don-so-2-thay-the-nhung-hoa-don-so-2-sai-tiep-thi-lap-hoa-don-so-3-nhu-the-nao\/","title":{"rendered":"T\u00f4i xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1ed1 1 sai s\u00f3t v\u00e0 l\u1eadp ho\u00e1 \u0111\u01a1n s\u1ed1 2 thay th\u1ebf nh\u01b0ng ho\u00e1 \u0111\u01a1n s\u1ed1 2 sai ti\u1ebfp th\u00ec l\u1eadp ho\u00e1 \u0111\u01a1n s\u1ed1 3 nh\u01b0 th\u1ebf n\u00e0o?"},"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>M\u1ee5c \u0111\u00edch: <\/strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, \u0111\u1eb7c bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n thay th\u1ebf ti\u1ebfp t\u1ee5c ph\u00e1t sinh sai s\u00f3t. Gi\u00fap ng\u01b0\u1eddi d\u00f9ng n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u00e0 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t nhi\u1ec1u l\u1ea7n theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<br \/>\n<strong>N\u1ed9i dung:<\/strong><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t nhi\u1ec1u l\u1ea7n<\/li>\n<li>V\u00ed d\u1ee5 minh h\u1ecda c\u00e1c l\u1ea7n thay th\u1ebf h\u00f3a \u0111\u01a1n<\/li>\n<li>H\u01b0\u1edbng d\u1eabn thao t\u00e1c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean ph\u1ee5 tr\u00e1ch h\u00f3a \u0111\u01a1n, qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng<\/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>2. Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t nhi\u1ec1u l\u1ea7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><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 noreferrer\">Theo C\u00f4ng v\u0103n 4144\/TCT-CS<\/a><\/p>\n<ul>\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 noreferrer\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a> x\u1eed l\u00fd nh\u01b0 sau:<\/li>\n<\/ul>\n<p><span lang=\"NL\">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 <strong>quy \u0111\u1ecbnh t\u1ea1i \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>)<\/span><span lang=\"NL\">, sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t th\u00ec <\/span><span lang=\"VI\">c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo<\/span><span lang=\"NL\"> ng\u01b0\u1eddi b\u00e1n<\/span><span lang=\"VI\"> s\u1ebd th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd<\/span><span lang=\"NL\"> sai s\u00f3t<\/span><span lang=\"VI\"> l\u1ea7n \u0111\u1ea7u<\/span><span lang=\"NL\">.<\/span><\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, <strong>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n thay th\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t<\/strong> th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00f3 v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n sai s\u00f3t (n\u1ebfu CQT y\u00eau c\u1ea7u).<\/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. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em>Xem h\u01b0\u1edbng d\u1eabn:<\/em><\/p>\n<ul>\n<li><em><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-hoa-don-thay-the-cho-hoa-don-sai-sot-da-gui-khach-hang-hoa-don-sai-ma-so-thue-so-tien-tien-thue\/\" target=\"_blank\" rel=\"noopener noreferrer\">L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t<\/a>.<\/em><\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5:<\/strong> Xu\u1ea5t ho\u00e1 \u0111\u01a1n s\u1ed1 1 sai s\u00f3t, l\u1eadp ho\u00e1 \u0111\u01a1n s\u1ed1 2 thay th\u1ebf cho ho\u00e1 \u0111\u01a1n s\u1ed1 1 nh\u01b0ng ho\u00e1 \u0111\u01a1n s\u1ed1 2 sai ti\u1ebfp th\u00ec s\u1ebd l\u1eadp ho\u00e1 \u0111\u01a1n s\u1ed1 3 thay th\u1ebf cho ho\u00e1 \u0111\u01a1n s\u1ed1 2.<\/p>\n<p><strong>H\u00f3a \u0111\u01a1n g\u1ed1c:<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpsme.misa.vn\/2023\/wp-content\/uploads\/2023\/08\/2023-09-26_9-08-34-2.png\" \/><\/p>\n<p><strong>H\u00f3a \u0111\u01a1n thay th\u1ebf l\u1ea7n 1:<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpsme.misa.vn\/2023\/wp-content\/uploads\/2023\/08\/2023-09-26_9-29-53.png\" \/><\/p>\n<p><strong>H\u00f3a \u0111\u01a1n thay th\u1ebf l\u1ea7n 2, thay th\u1ebf cho h\u00f3a \u0111\u01a1n l\u1ea7n 1:<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpsme.misa.vn\/2023\/wp-content\/uploads\/2023\/08\/2023-09-26_9-26-08-1.png\" \/><\/p>\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":[2631],"ht-kb-tag":[],"class_list":["post-32481","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\/32481","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=32481"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32481\/revisions"}],"predecessor-version":[{"id":53749,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32481\/revisions\/53749"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=32481"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=32481"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=32481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}