{"id":40761,"date":"2025-12-01T17:35:48","date_gmt":"2025-12-01T10:35:48","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=40761"},"modified":"2025-12-08T15:36:50","modified_gmt":"2025-12-08T08:36:50","slug":"cuoi-nam-tai-chinh-toi-co-can-phai-lap-va-nop-bao-cao-tinh-hinh-su-dung-hoa-don-nua-khong","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cuoi-nam-tai-chinh-toi-co-can-phai-lap-va-nop-bao-cao-tinh-hinh-su-dung-hoa-don-nua-khong\/","title":{"rendered":"Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, t\u00f4i c\u00f3 c\u1ea7n ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u1eefa kh\u00f4ng?"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh m\u1edbi v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, gi\u00fap x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ho\u1eb7c kh\u00f4ng c\u1ea7n l\u1eadp b\u00e1o c\u00e1o, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/li>\n<li>N\u1ed9i dung quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/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><b>2. V\u1ea5n \u0111\u1ec1 v\u00e0 gi\u1ea3i \u0111\u00e1p<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>V\u1ea5n \u0111\u1ec1:<\/strong> Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, Doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft c\u00f3 c\u1ea7n ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n hay kh\u00f4ng?<\/p>\n<p><strong>Tr\u1ea3 l\u1eddi:<\/strong><br \/>\n<a href=\"https:\/\/www.meinvoice.vn\/tin-tuc\/10056\/quy-dinh-hoa-don-dien-tu-thong-tu-78\/\/?source=Blog&amp;medium=content&amp;campaign=hoa-don-dien-tu&amp;ucontent=thong-tu-78&amp;term=billing_dnhuyen_meinvoice\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/a> mang l\u1ea1i nhi\u1ec1u thay \u0111\u1ed5i v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Theo \u0111\u00f3, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh \u0111ang s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 78, ngh\u1ecb \u0111\u1ecbnh 123 th\u00ec <strong>KH\u00d4NG C\u1ea6N L\u1eacP<\/strong> b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n m\u1eabu BC 26.<\/p>\n<p>Theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-32-2025-TT-BTC-huong-dan-thuc-hien-Luat-Quan-ly-thue-ve-hoa-don-chung-tu-659105.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/a> (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025, thay th\u1ebf to\u00e0n b\u1ed9 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC), t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 11 c\u00f3 quy \u0111\u1ecbnh r\u00f5:<br \/>\nC\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (theo chu\u1ea9n m\u1edbi Th\u00f4ng t\u01b0 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) <strong>ti\u1ebfp t\u1ee5c kh\u00f4ng ph\u1ea3i l\u1eadp, g\u1eedi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u1eabu BC26\/AC<\/strong>.<\/p>\n<p>Ch\u1ec9 b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1421\/Q\u0110-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/co-bat-buoc-phai-nop-bao-cao-tinh-hinh-su-dung-hoa-don-7243\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/a> <\/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-40761","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\/40761","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=40761"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/40761\/revisions"}],"predecessor-version":[{"id":46803,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/40761\/revisions\/46803"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=40761"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=40761"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=40761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}