{"id":36043,"date":"2025-05-28T09:35:29","date_gmt":"2025-05-28T02:35:29","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=36043"},"modified":"2025-12-15T08:40:51","modified_gmt":"2025-12-15T01:40:51","slug":"lap-hoa-don-quyet-toan-theo-nghi-dinh-70-2025-nd-cp","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lap-hoa-don-quyet-toan-theo-nghi-dinh-70-2025-nd-cp\/","title":{"rendered":"L\u1eadp h\u00f3a \u0111\u01a1n quy\u1ebft to\u00e1n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n

<\/div>

\nB\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi gi\u00e1 tr\u1ecb ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thay \u0111\u1ed5i sau quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. H\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi cho ph\u1ea7n ch\u00eanh l\u1ec7ch khi c\u00f3 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau quy\u1ebft to\u00e1n.<\/p>\n

N\u1ed9i dung:<\/strong><\/p>\n

    \n
  • Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi ph\u00e1t sinh t\u0103ng\/gi\u1ea3m gi\u00e1 tr\u1ecb ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng<\/li>\n
  • H\u01b0\u1edbng d\u1eabn thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m cho tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n th\u1ea5p h\u01a1n ho\u1eb7c cao h\u01a1n gi\u00e1 tr\u1ecb ban \u0111\u1ea7u<\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    2. Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi ph\u00e1t sinh ch\u00eanh l\u1ec7ch<\/h3>\n

    <\/div>

    \nTheo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 4a, kho\u1ea3n 4, \u0110i\u1ec1u 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp kh\u00f4ng c\u00f3 sai s\u00f3t, nh\u01b0ng trong qu\u00e1 tr\u00ecnh thanh to\u00e1n th\u1ef1c t\u1ebf ho\u1eb7c quy\u1ebft to\u00e1n, gi\u00e1 tr\u1ecb ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thay \u0111\u1ed5i d\u1ef1a tr\u00ean k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, ng\u01b0\u1eddi b\u00e1n c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi cho ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y.<\/p>\n
      \n
    • N\u1ebfu ph\u00e1t sinh t\u0103ng<\/strong>: Ghi s\u1ed1 d\u01b0\u01a1ng (+) cho ph\u1ea7n gi\u00e1 tr\u1ecb ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng t\u0103ng th\u00eam.<\/li>\n
    • N\u1ebfu ph\u00e1t sinh gi\u1ea3m<\/strong>: Ghi s\u1ed1 \u00e2m (-) cho ph\u1ea7n gi\u00e1 tr\u1ecb ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng gi\u1ea3m \u0111i.<\/li>\n<\/ul>\n<\/div><\/div>\n
      <\/span><\/p>\n

      3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n

      <\/div>

      \n\n\n\n
      <\/div><\/div>\n
      <\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n quy\u1ebft to\u00e1n th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n ban \u0111\u1ea7u<\/h4>\n

      <\/div>

      \n
        \n
      • H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh: 1 t\u1ef7 \u0111\u1ed3ng<\/strong>.<\/li>\n
      • Khi quy\u1ebft to\u00e1n, t\u1ed5ng gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/li>\n<\/ul>\n

        => \u0110\u01a1n v\u1ecb l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi cho ph\u1ea7n ch\u00eanh l\u1ec7ch 200 tri\u1ec7u \u0111\u1ed3ng<\/strong>, v\u1edbi n\u1ed9i dung nh\u01b0 sau:<\/p>\n

          \n
        • T\u00ean h\u00e0ng h\u00f3a: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng theo quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh s\u1ed1 \u2026 ng\u00e0y \u2026<\/strong><\/li>\n
        • Ti\u1ec1n h\u00e0ng: -200.000.000 VND<\/strong><\/li>\n
        • Thu\u1ebf GTGT (10%): -20.000.000 VND<\/strong><\/li>\n<\/ul>\n

          Th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/p>\n

          B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 B\u00e1n h\u00e0ng<\/strong>, tab H\u00f3a \u0111\u01a1n<\/strong>, nh\u1ea5n Th\u00eam m\u1edbi<\/strong>.
          \nB\u01b0\u1edbc 2:<\/strong> T\u00edch ch\u1ecdn L\u00e0 h\u00f3a \u0111\u01a1n quy\u1ebft to\u00e1n<\/strong>.
          \nB\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n:<\/p>\n

            \n
          • T\u00ean h\u00e0ng h\u00f3a: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng theo quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh s\u1ed1 \u2026 ng\u00e0y \u2026<\/strong><\/li>\n
          • Ghi \u00e2m s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch.<\/li>\n
          • Khai b\u00e1o thu\u1ebf su\u1ea5t.<\/li>\n
          • Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n t\u1ed5ng ti\u1ec1n h\u00e0ng, t\u1ed5ng ti\u1ec1n thu\u1ebf, t\u1ed5ng ti\u1ec1n thanh to\u00e1n.<\/li>\n<\/ul>\n

            \"\"<\/p>\n

            B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>, sau \u0111\u00f3 nh\u1ea5n Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong>.<\/p>\n<\/div><\/div>\n

            <\/span><\/p>\n

            Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n quy\u1ebft to\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n ban \u0111\u1ea7u<\/h4>\n

            <\/div>

            \n
              \n
            • H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh: 1 t\u1ef7 \u0111\u1ed3ng<\/strong>.<\/li>\n
            • Khi quy\u1ebft to\u00e1n, t\u1ed5ng gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf l\u00e0 1,2 t\u1ef7 \u0111\u1ed3ng<\/strong>.<\/li>\n<\/ul>\n

              => \u0110\u01a1n v\u1ecb l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi cho ph\u1ea7n ch\u00eanh l\u1ec7ch 200 tri\u1ec7u \u0111\u1ed3ng<\/strong>, v\u1edbi n\u1ed9i dung nh\u01b0 sau:<\/p>\n

                \n
              • T\u00ean h\u00e0ng h\u00f3a: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng theo quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh s\u1ed1 \u2026 ng\u00e0y \u2026<\/strong><\/li>\n
              • Ti\u1ec1n h\u00e0ng: 200.000.000 VND<\/strong><\/li>\n
              • Thu\u1ebf GTGT (10%): 20.000.000 VND<\/strong><\/li>\n<\/ul>\n

                Th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/p>\n

                B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 B\u00e1n h\u00e0ng<\/strong>, tab H\u00f3a \u0111\u01a1n<\/strong>, nh\u1ea5n Th\u00eam m\u1edbi<\/strong>.
                \nB\u01b0\u1edbc 2:<\/strong> T\u00edch ch\u1ecdn L\u00e0 h\u00f3a \u0111\u01a1n quy\u1ebft to\u00e1n<\/strong>.
                \nB\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n:<\/p>\n

                  \n
                • T\u00ean h\u00e0ng h\u00f3a: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng theo quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh s\u1ed1 \u2026 ng\u00e0y \u2026<\/strong><\/li>\n
                • Ghi d\u01b0\u01a1ng s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch.<\/li>\n
                • Khai b\u00e1o thu\u1ebf su\u1ea5t.<\/li>\n
                • Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n t\u1ed5ng ti\u1ec1n h\u00e0ng, t\u1ed5ng ti\u1ec1n thu\u1ebf, t\u1ed5ng ti\u1ec1n thanh to\u00e1n.<\/li>\n<\/ul>\n

                  \"\"<\/p>\n

                  B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>, sau \u0111\u00f3 ch\u1ecdn Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 ho\u00e0n th\u00e0nh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[3563],"ht-kb-tag":[],"class_list":["post-36043","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-lieu-nghi-dinh-sua-doi"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/36043","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=36043"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/36043\/revisions"}],"predecessor-version":[{"id":53209,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/36043\/revisions\/53209"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=36043"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=36043"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=36043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}