{"id":36211,"date":"2025-06-05T08:31:58","date_gmt":"2025-06-05T01:31:58","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=36211"},"modified":"2025-12-16T15:10:50","modified_gmt":"2025-12-16T08:10:50","slug":"cau-hoi-thuong-gap-ve-hoa-don-dien-tu-theo-nghi-dinh-70-2025-nd-cp","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cau-hoi-thuong-gap-ve-hoa-don-dien-tu-theo-nghi-dinh-70-2025-nd-cp\/","title":{"rendered":"C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/b><\/h3>\n

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\u00a0M\u1ee5c \u0111\u00edch<\/strong>: B\u00e0i vi\u1ebft gi\u1ea3i \u0111\u00e1p c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 32\/2025\/TT-BTC.<\/p>\n

N\u1ed9i dung bao g\u1ed3m<\/strong> c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u00f3a \u0111\u01a1n GTGT, h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, c\u00e1ch x\u1eed l\u00fd sai s\u00f3t v\u00e0 thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n.<\/p>\n<\/div><\/div>\n

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2. C\u00e2u h\u1ecfi v\u1ec1 h\u00f3a \u0111\u01a1n chung (h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng)<\/b><\/h3>\n

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C\u00e2u h\u1ecfi 1: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 hi\u1ec3n th\u1ecb th\u00f4ng tin CCCD, M\u00e3 \u0110VCQHVNS (M\u00e3 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch) tr\u00ean h\u00f3a \u0111\u01a1n?<\/b><\/h4>\n

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Tr\u1ea3 l\u1eddi:<\/b><\/span> \u0110\u1ec3 hi\u1ec3n th\u1ecb th\u00f4ng tin CCCD, M\u00e3 \u0110VCQHVNS (M\u00e3 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch)<\/strong>\u00a0tr\u00ean h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n theo 2 b\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn sau \u0111\u00e2y:<\/p>\n

B\u01b0\u1edbc 1:<\/strong> Tr\u00ean meInvoice, ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n s\u1eeda m\u1eabu theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n

B\u01b0\u1edbc 2<\/strong>: Tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin m\u1edbi b\u1ed5 sung tr\u00ean giao di\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111ang ng\u1ea7m \u0111\u1ecbnh \u1ea9n, Anh\/Ch\u1ecb c\u1ea7n thao t\u00e1c tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111ang l\u1eadp b\u1ea5m \u2699<\/strong> T\u00f9y ch\u1ec9nh giao di\u1ec7n\\<\/strong>\u00a0Th\u00f4ng tin b\u1ed5 sung<\/strong> \u0111\u1ec3 hi\u1ec3n th\u1ecb l\u00ean n\u1ebfu c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng:
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\nAnh\/Ch\u1ecb c\u00f3 th\u1ec3 xem th\u00eam h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 quy \u0111\u1ecbnh b\u1ed5 sung th\u00f4ng tin M\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch, S\u1ed1 CCCD, H\u1ed9 chi\u1ebfu<\/strong>\u00a0t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n<\/div><\/div>\n

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C\u00e2u h\u1ecfi 2: H\u00f3a \u0111\u01a1n c\u1ee7a t\u00f4i ch\u01b0a c\u00f3 th\u00f4ng tin \u201cH\u00ecnh th\u1ee9c thanh to\u00e1n\u201d (Th\u00f4ng tin b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/b><\/h4>\n

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Tr\u1ea3 l\u1eddi:<\/strong><\/span> Khi h\u00f3a \u0111\u01a1n thi\u1ebfu th\u00f4ng tin \u201cH\u00ecnh th\u1ee9c thanh to\u00e1n\u201d, ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o “<H\u00ecnh th\u1ee9c thanh to\u00e1n> kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf tr\u1ed1ng. Vui l\u00f2ng ki\u1ec3m tra l\u1ea1i.”<\/p>\n

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\nAnh\/Ch\u1ecb c\u1ea7n b\u1ed5 sung th\u00f4ng tin h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ti\u1ebfp vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n:
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\nAnh\/Ch\u1ecb c\u00f3 th\u1ec3 xem th\u00eam t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 th\u00f4ng tin H\u00ecnh th\u1ee9c thanh to\u00e1n t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/p>\n<\/div><\/div>\n

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C\u00e2u h\u1ecfi 3: T\u00f4i c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u1ef1c hi\u1ec7n H\u1ee7y tr\u00ean ph\u1ea7n m\u1ec1m tr\u01b0\u1edbc 01\/06\/2025 nh\u01b0ng ch\u01b0a g\u1eedi Th\u00f4ng b\u00e1o sai s\u00f3t (TBSS) cho CQT th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h4>\n

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Tr\u1ea3 l\u1eddi:<\/b><\/span> T\u1eeb ng\u00e0y 1\/6\/2025, CQT s\u1ebd kh\u00f4ng ti\u1ebfp nh\u1eadn Th\u00f4ng b\u00e1o sai s\u00f3t ch\u1ee9a h\u00f3a \u0111\u01a1n tr\u1ea1ng th\u00e1i H\u1ee7y. X\u1eed l\u00fd 1 trong 2 c\u00e1ch:
\n\u2013\u00a0 Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho H\u00f3a \u0111\u01a1n b\u1ecb h\u1ee7y (gi\u1ea3m to\u00e0n b\u1ed9 s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf, t\u1ed5ng ti\u1ec1n thanh to\u00e1n)
\n\u2013 Xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n h\u1ee7y (gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n b\u1eb1ng 0\u0111).<\/p>\n

L\u01b0u \u00fd:<\/strong><\/p>\n