{"id":82599,"date":"2026-10-14T09:17:34","date_gmt":"2026-10-14T02:17:34","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=82599"},"modified":"2026-10-14T09:17:34","modified_gmt":"2026-10-14T02:17:34","slug":"huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan-dau-cua-ky-phat-sinh-hoa-don-goc","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan-dau-cua-ky-phat-sinh-hoa-don-goc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o khi ch\u01b0a l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p class=\"isSelectedEnd\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch <strong>h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o<\/strong> khi ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c.<\/p>\n<p class=\"isSelectedEnd\"><strong>N\u1ed9i dung bao g\u1ed3m:<\/strong><\/p>\n<ul data-spread=\"false\">\n<li>C\u00e1ch h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o.<\/li>\n<li>C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf khi <strong>c\u00f9ng k\u1ef3<\/strong> ho\u1eb7c <strong>kh\u00e1c k\u1ef3<\/strong> k\u00ea khai thu\u1ebf v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf)<\/li>\n<\/ul>\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><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong><span style=\"color: #0000ff;\">2.1. C\u00e1ch h\u1ea1ch to\u00e1n<\/span><\/strong><\/h4>\n<p><strong>\u2013 C\u00e1ch 1:<\/strong> S\u1eeda H\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf) = 0 v\u00e0 h\u1ea1ch to\u00e1n H\u00f3a \u0111\u01a1n thay th\u1ebf tr\u00ean Ch\u1ee9ng t\u1eeb mua h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/p>\n<p><strong data-start=\"315\" data-end=\"335\">N\u00ean s\u1eed d\u1ee5ng khi:<\/strong> H\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0ng \u0111\u01a1n v\u1ecb mu\u1ed1n <strong data-start=\"384\" data-end=\"438\">t\u00e1ch ri\u00eang h\u00f3a \u0111\u01a1n thay th\u1ebf th\u00e0nh m\u1ed9t ch\u1ee9ng t\u1eeb m\u1edbi<\/strong>, \u0111\u1ed3ng th\u1eddi kh\u00f4ng mu\u1ed1n thay \u0111\u1ed5i ch\u1ee9ng t\u1eeb mua h\u00e0ng \u0111\u00e3 l\u1eadp t\u1eeb h\u00f3a \u0111\u01a1n g\u1ed1c.<\/p>\n<p>V\u00ed d\u1ee5: Ng\u00e0y 19\/08\/2026, \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000123 thay th\u1ebf cho h\u00f3a \u0111\u01a1n s\u1ed1 00000023<\/p>\n<ul>\n<li>M\u1edf ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n g\u1ed1c, s\u1eeda to\u00e0n b\u1ed9 th\u00f4ng tin S\u1ed1 l\u01b0\u1ee3ng, \u0110\u01a1n gi\u00e1, Th\u00e0nh ti\u1ec1n v\u1ec1 <strong data-start=\"556\" data-end=\"561\">0<\/strong> \u0111\u1ec3 kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-82601\" src=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_01_54-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN.png\" alt=\"\" width=\"1919\" height=\"915\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_01_54-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN.png 1919w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_01_54-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1600x763.png 1600w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_01_54-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-768x366.png 768w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_01_54-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_01_54-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1536x732.png 1536w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_01_54-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_01_54-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-100x48.png 100w\" sizes=\"(max-width: 1919px) 100vw, 1919px\" \/><\/p>\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7 <strong data-start=\"615\" data-end=\"662\">Mua h\u00e0ng \u2192 Mua h\u00e0ng h\u00f3a trong n\u01b0\u1edbc nh\u1eadp kho<\/strong> \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1ch to\u00e1n theo h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-82603\" src=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN.png\" alt=\"\" width=\"1913\" height=\"910\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN.png 1913w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1600x761.png 1600w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-768x365.png 768w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1536x731.png 1536w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-100x48.png 100w\" sizes=\"(max-width: 1913px) 100vw, 1913px\" \/><\/p>\n<p><strong>\u2013 C\u00e1ch 2:<\/strong> S\u1eeda H\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf) theo th\u00f4ng tin H\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n<p data-start=\"950\" data-end=\"1206\"><strong data-start=\"950\" data-end=\"970\">N\u00ean s\u1eed d\u1ee5ng khi:<\/strong> \u0110\u01a1n v\u1ecb mu\u1ed1n s\u1eeda l\u1ea1i th\u00f4ng tin h\u00f3a \u0111\u01a1n g\u1ed1c theo th\u00f4ng tin h\u00f3a \u0111\u01a1n thay th\u1ebf m\u00e0\u00a0 kh\u00f4ng c\u1ea7n l\u1eadp th\u00eam m\u1ed9t ch\u1ee9ng t\u1eeb mua h\u00e0ng m\u1edbi.<\/p>\n<ul data-start=\"1208\" data-end=\"1472\">\n<li data-section-id=\"pwnsq3\" data-start=\"1208\" data-end=\"1270\">M\u1edf ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c, nh\u1ea5n <strong data-start=\"1253\" data-end=\"1269\">B\u1ecf ghi \u2192 S\u1eeda<\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-82605\" src=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1.png\" alt=\"\" width=\"1913\" height=\"910\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1.png 1913w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1-1600x761.png 1600w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1-768x365.png 768w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1-1536x731.png 1536w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_06_29-NK002676_test-_-Mua-hang-_-CONG-TY-CO-PHAN-MISA-TEST-3-_-KE-TOAN-1-100x48.png 100w\" sizes=\"(max-width: 1913px) 100vw, 1913px\" \/><\/p>\n<ul data-start=\"1208\" data-end=\"1472\">\n<li data-section-id=\"1rzj9ny\" data-start=\"1271\" data-end=\"1322\">C\u1eadp nh\u1eadt to\u00e0n b\u1ed9 th\u00f4ng tin theo h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:\u00a0 <\/strong><\/em>Anh\/ch\u1ecb\u00a0n\u00ean ki\u1ec3m tra l\u1ea1i <strong>T\u1ed3n kho<\/strong> \u0111\u1ec3 h\u1ea1ch to\u00e1n cho ph\u00f9 h\u1ee3p. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng trong kho <strong>\u0110\u00e3 xu\u1ea5t<\/strong> ho\u1eb7c<strong> T\u1ed3n kho \u0111\u00e3 h\u1ebft:<\/strong><\/p>\n<ul>\n<li>\u00a0V\u00e0o <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap_chung_tu_nghiep_vu_khac\/\" target=\"_blank\" rel=\"noopener\">Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/a> \u0111\u1ec3 h\u1ea1ch to\u00e1n <strong>Gi\u1ea3m gi\u00e1 v\u1ed1n<\/strong><\/li>\n<li>Ho\u1eb7c <strong>Nh\u1eadp kho<\/strong> <strong>s\u1ed1 ch\u00eanh l\u1ec7ch<\/strong> gi\u1eefa ho\u00e1 \u0111\u01a1n thay th\u1ebf v\u00e0 ho\u00e1 \u0111\u01a1n g\u1ed1c (ho\u00e1 \u0111\u01a1n b\u1ecb thay th\u1ebf).<\/li>\n<\/ul>\n<h4><strong><span style=\"color: #0000ff;\">2.2. C\u00e1ch k\u00ea khai<\/span><\/strong><\/h4>\n<p>\u2013 <span style=\"color: #ff0000;\">N\u1ebfu H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf <strong>C\u00d9NG K\u1ef2<\/strong> k\u00ea khai thu\u1ebf:<\/span> Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u, <strong data-start=\"513\" data-end=\"561\">h\u00f3a \u0111\u01a1n thay th\u1ebf t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o<\/strong>.<\/p>\n<p data-start=\"564\" data-end=\"815\"><strong data-start=\"564\" data-end=\"574\">V\u00ed d\u1ee5:<\/strong> Ng\u00e0y <strong>19\/08\/2026<\/strong>,\u00a0\u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 <strong data-start=\"624\" data-end=\"636\">00000123<\/strong> thay th\u1ebf cho h\u00f3a \u0111\u01a1n s\u1ed1 <strong data-start=\"661\" data-end=\"673\">00000023<\/strong> ng\u00e0y <strong data-start=\"679\" data-end=\"693\">06\/08\/2026<\/strong>. Do <strong data-start=\"698\" data-end=\"736\">ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8<\/strong>, khi l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u, h\u00f3a \u0111\u01a1n s\u1ed1 <strong data-start=\"774\" data-end=\"786\">00000123<\/strong>\u00a0t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-82607\" src=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_12_33-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan.png\" alt=\"\" width=\"1529\" height=\"705\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_12_33-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan.png 1529w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_12_33-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan-768x354.png 768w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_12_33-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan-50x23.png 50w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_12_33-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan-60x28.png 60w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_12_33-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan-100x46.png 100w\" sizes=\"(max-width: 1529px) 100vw, 1529px\" \/><\/p>\n<p>\u2013 N\u1ebfu H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf <strong>KH\u00d4NG<\/strong> <strong>C\u00d9NG K\u1ef2<\/strong> k\u00ea khai thu\u1ebf:\u00a0Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n g\u1ed1c, t\u1ea1i ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea mua v\u00e0o (BKMV_01-2\/GTGT) nh\u1ea5n <strong data-start=\"958\" data-end=\"997\">ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/strong> \u0111\u1ec3 \u0111\u01b0a h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean b\u1ea3ng k\u00ea<\/p>\n<p data-start=\"1044\" data-end=\"1356\"><strong data-start=\"1044\" data-end=\"1054\">V\u00ed d\u1ee5:<\/strong> Ng\u00e0y <strong data-start=\"1060\" data-end=\"1074\">19\/08\/2026<\/strong>, \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 <strong data-start=\"1104\" data-end=\"1116\">00000123<\/strong> thay th\u1ebf cho h\u00f3a \u0111\u01a1n s\u1ed1 <strong data-start=\"1141\" data-end=\"1153\">00000023<\/strong> ng\u00e0y <strong data-start=\"1159\" data-end=\"1173\">15\/07\/2026<\/strong>. Do <strong data-start=\"1178\" data-end=\"1216\">th\u00e1ng 8 ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf GTGT<\/strong>, khi l\u1eadp t\u1edd khai th\u00e1ng 7 l\u1ea7n \u0111\u1ea7u, t\u1ea1i ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea mua v\u00e0o (BKMV_01-2\/GTGT) nh\u1ea5n <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/chon-hoa-don-dieu-chinh-thay-the-khac-ky-vao-bang-ke-hoa-don-mua-vao-tren-to-khai-thue\/\" target=\"_blank\" rel=\"noopener\"><strong>Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/strong><\/a> \u00a0v\u00e0 t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 <strong data-start=\"1331\" data-end=\"1343\">00000123<\/strong> l\u00ean b\u1ea3ng k\u00ea.<\/p>\n<p data-start=\"1044\" data-end=\"1356\"><img decoding=\"async\" class=\"alignnone size-full wp-image-82609\" src=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_14_42-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan.png\" alt=\"\" width=\"1016\" height=\"554\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_14_42-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan.png 1016w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_14_42-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan-768x419.png 768w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_14_42-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan-50x27.png 50w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_14_42-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan-60x33.png 60w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-09_14_42-Huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-chua-lap-to-khai-lan-100x55.png 100w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/p>\n<p data-start=\"1044\" data-end=\"1356\"><\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":137,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,2636],"ht-kb-tag":[],"class_list":["post-82599","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/137"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=82599"}],"version-history":[{"count":2,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82599\/revisions"}],"predecessor-version":[{"id":82613,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82599\/revisions\/82613"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=82599"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=82599"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=82599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}