{"id":40605,"date":"2025-12-01T16:08:30","date_gmt":"2025-12-01T09:08:30","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=40605"},"modified":"2025-12-12T09:12:43","modified_gmt":"2025-12-12T02:12:43","slug":"toi-muon-nop-mau-hoa-don-cho-co-quan-thue-do-thay-doi-ky-hieu-khi-chuyen-nam-tai-chinh-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/toi-muon-nop-mau-hoa-don-cho-co-quan-thue-do-thay-doi-ky-hieu-khi-chuyen-nam-tai-chinh-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n n\u1ed9p m\u1eabu h\u00f3a \u0111\u01a1n cho C\u01a1 quan Thu\u1ebf do thay \u0111\u1ed5i k\u00fd hi\u1ec7u khi chuy\u1ec3n n\u0103m t\u00e0i ch\u00ednh th\u00ec l\u00e0m 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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"121\" data-end=\"326\">B\u00e0i vi\u1ebft cung c\u1ea5p h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd thay \u0111\u1ed5i k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi chuy\u1ec3n n\u0103m t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 vi\u1ec7c c\u00f3 c\u1ea7n n\u1ed9p m\u1eabu h\u00f3a \u0111\u01a1n cho C\u01a1 quan Thu\u1ebf hay kh\u00f4ng.<\/p>\n<p data-start=\"328\" data-end=\"531\">N\u1ed9i dung bao g\u1ed3m quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123, c\u00e1ch x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i k\u00fd hi\u1ec7u khi b\u01b0\u1edbc sang n\u0103m m\u1edbi, v\u00e0 gi\u1ea3i th\u00edch l\u00fd do kh\u00f4ng ph\u1ea3i n\u1ed9p m\u1eabu h\u00f3a \u0111\u01a1n.<\/p>\n<p data-start=\"533\" data-end=\"716\" data-is-last-node=\"\" data-is-only-node=\"\">Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng d\u00e0nh cho t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123 v\u00e0 Th\u00f4ng t\u01b0 78, bao g\u1ed3m b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m.<\/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 x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nKhi chuy\u1ec3n sang n\u0103m t\u00e0i ch\u00ednh m\u1edbi, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd t\u1ef1 \u0111\u1ed9ng thay \u0111\u1ed5i theo hai ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n (theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2021\/TT-BTC). S\u1ed1 h\u00f3a \u0111\u01a1n b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 h\u00e0ng n\u0103m.<\/p>\n<p>Tuy nhi\u00ean, theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Quy\u1ebft \u0111\u1ecbnh 1450\/Q\u0110-TCT, C\u01a1 quan Thu\u1ebf kh\u00f4ng c\u00f2n qu\u1ea3n l\u00fd m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo ki\u1ec3u truy\u1ec1n th\u1ed1ng (kh\u00f4ng y\u00eau c\u1ea7u n\u1ed9p m\u1eabu, k\u00fd s\u1ed1 m\u1eabu, hay th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh). Vi\u1ec7c qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ecbnh d\u1ea1ng XML m\u00e0 doanh nghi\u1ec7p g\u1eedi l\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p>=&gt; V\u00ec v\u1eady \u0111\u01a1n v\u1ecb <em>KH\u00d4NG C\u1ea6N K\u00dd S\u1ed0 H\u00d3A \u0110\u01a0N M\u1eaaU, KH\u00d4NG C\u1ea6N N\u1ed8P M\u1eaaU l\u00ean C\u01a1 quan Thu\u1ebf.<\/em><br \/>\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":[2647],"ht-kb-tag":[],"class_list":["post-40605","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/40605","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=40605"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/40605\/revisions"}],"predecessor-version":[{"id":52079,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/40605\/revisions\/52079"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=40605"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=40605"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=40605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}