{"id":42135,"date":"2025-12-03T17:06:51","date_gmt":"2025-12-03T10:06:51","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=42135"},"modified":"2025-12-03T17:15:34","modified_gmt":"2025-12-03T10:15:34","slug":"lap-hoa-don-khi-chuyen-giao-het-nam-theo-nd123-2020-nd-cp-da-sua-doi-bo-sung-theo-nd70-2025-nd-cp-tren-misa-asp-ke-toan","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lap-hoa-don-khi-chuyen-giao-het-nam-theo-nd123-2020-nd-cp-da-sua-doi-bo-sung-theo-nd70-2025-nd-cp-tren-misa-asp-ke-toan\/","title":{"rendered":"L\u1eadp h\u00f3a \u0111\u01a1n khi chuy\u1ec3n giao h\u1ebft n\u0103m theo N\u0110123\/2020\/N\u0110-CP (\u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo N\u011070\/2025\/N\u0110-CP) tr\u00ean MISA ASP K\u1ebf to\u00e1n"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung c\u1ea7n th\u1ef1c hi\u1ec7n khi chuy\u1ec3n giao h\u00f3a \u0111\u01a1n khi h\u1ebft n\u0103m \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng \u0111\u00e1p \u1ee9ng k\u00fd hi\u1ec7u v\u00e0 s\u1ed1 h\u00f3a h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn chuy\u1ec3n giao h\u00f3a \u0111\u01a1n khi h\u1ebft n\u0103m<\/li>\n<li>Quy t\u1eafc c\u1eadp nh\u1eadt k\u00fd hi\u1ec7u, s\u1ed1 h\u00f3a \u0111\u01a1n theo n\u0103m m\u1edbi<\/li>\n<li>L\u01b0u \u00fd khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n chuy\u1ec3n n\u0103m<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<h3>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/h3>\n<p>Khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng nh\u1ea3y k\u00fd hi\u1ec7u theo ng\u00e0y h\u00f3a \u0111\u01a1n (k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u1edf k\u00ed t\u1ef1 s\u1ed1 3, 4 \u2013 Th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch).<\/p>\n<p><strong><em>V\u00ed d\u1ee5:<\/em><\/strong><\/p>\n<ul>\n<li><em>Ng\u00e0y h\u00f3a \u0111\u01a1n thu\u1ed9c n\u0103m N: K\u00fd hi\u1ec7u H\u0110 l\u00e0 1C<strong>(N)<\/strong>TYY<\/em><\/li>\n<li><em>Ng\u00e0y h\u00f3a \u0111\u01a1n thu\u1ed9c n\u0103m N+1: K\u00fd hi\u1ec7u H\u0110 l\u00e0 1C<b>(N+1)<\/b>TYY v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 00000001<\/em><\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0 N\u1ebfu anh\/ch\u1ecb t\u1ef1 s\u1eeda ng\u00e0y th\u00e1ng n\u0103m khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n l\u1ea1i k\u00fd hi\u1ec7u v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n theo \u0111\u00fang th\u1eddi \u0111i\u1ec3m ng\u00e0y ng\u01b0\u1eddi d\u00f9ng s\u1eeda.<\/em><\/p>\n<p><em><strong>V\u00ed d\u1ee5:<\/strong>\u00a0Ch\u1ecdn l\u1ea1i ng\u00e0y th\u00e1ng h\u00f3a \u0111\u01a1n t\u1eeb n\u0103m 2025 sang n\u0103m 2026, th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 chuy\u1ec3n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n t\u1eeb 1C25TAA sang 1C26TAA.<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-40511\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/12\/2.png\" sizes=\"(max-width: 1095px) 100vw, 1095px\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/2.png 1095w, \/accounting\/wp-content\/uploads\/2025\/12\/2-768x518.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/2-50x34.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/2-60x40.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/2-100x67.png 100w\" alt=\"\" width=\"1095\" height=\"738\" \/><\/p>\n<p><strong>L\u01afU \u00dd QUAN TR\u1eccNG tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n n\u0103m (N+1):<\/strong><\/p>\n<p><em>Sang n\u0103m (N+1), n\u1ebfu anh\/ch\u1ecb \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n n\u0103m (N+1), th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng cho ph\u00e9p ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n n\u0103m (N) c\u1ee7a c\u00f9ng k\u00fd hi\u1ec7u.<\/em><\/p>\n<p><strong><em>Anh\/Ch\u1ecb c\u1ea7n ch\u1ed1t xu\u1ea5t h\u1ebft h\u00f3a \u0111\u01a1n n\u0103m N tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n n\u0103m (N+1).<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch: B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung c\u1ea7n th\u1ef1c hi\u1ec7n khi chuy\u1ec3n giao h\u00f3a \u0111\u01a1n khi h\u1ebft n\u0103m \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng \u0111\u00e1p \u1ee9ng k\u00fd hi\u1ec7u v\u00e0 s\u1ed1 h\u00f3a h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh. N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: H\u01b0\u1edbng d\u1eabn chuy\u1ec3n giao h\u00f3a&#8230;<\/p>\n","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-42135","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\/42135","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=42135"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/42135\/revisions"}],"predecessor-version":[{"id":42141,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/42135\/revisions\/42141"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=42135"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=42135"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=42135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}