{"id":83423,"date":"2026-11-05T09:26:50","date_gmt":"2026-11-05T02:26:50","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=83423"},"modified":"2026-11-11T16:55:45","modified_gmt":"2026-11-11T09:55:45","slug":"huong-dan-quy-dinh-sua-dinh-dang-so-lam-tron-den-hang-don-vi-theo-quyet-dinh-1233-qd-ct","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/huong-dan-quy-dinh-sua-dinh-dang-so-lam-tron-den-hang-don-vi-theo-quyet-dinh-1233-qd-ct\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh s\u1eeda \u0111\u1ecbnh d\u1ea1ng s\u1ed1 l\u00e0m tr\u00f2n \u0111\u1ebfn h\u00e0ng \u0111\u01a1n v\u1ecb theo Quy\u1ebft \u0111\u1ecbnh 1233\/Q\u0110-CT"},"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>Khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n\/ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n h\u00e0ng lo\u1ea1t Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n d\u1eef li\u1ec7u XML m\u1edbi nh\u1ea5t c\u1ee7a C\u01a1 quan Thu\u1ebf.<\/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><strong>2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Theo Quy\u1ebft \u0111\u1ecbnh 1233\/Q\u0110-CT<\/strong>, c\u00e1c gi\u00e1 tr\u1ecb: T\u1ed5ng ti\u1ec1n ch\u01b0a thu\u1ebf, T\u1ed5ng ti\u1ec1n thu\u1ebf, T\u1ed5ng ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng gi\u1ea3m tr\u1eeb kh\u00e1c v\u00e0 t\u1ed5ng ti\u1ec1n thanh to\u00e1n (b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam) <span style=\"color: #ff0000;\"><strong>ph\u1ea3i \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n<\/strong><\/span> \u0111\u1ebfn h\u00e0ng \u0111\u01a1n v\u1ecb (kh\u00f4ng \u0111\u1ec3 ph\u1ea7n th\u1eadp ph\u00e2n sau d\u1ea5u ph\u1ea9y).<\/p>\n<p style=\"padding-left: 80px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-83873\" src=\"\/accounting\/wp-content\/uploads\/2026\/11\/21-1.png\" alt=\"\" width=\"435\" height=\"309\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/11\/21-1.png 435w, \/accounting\/wp-content\/uploads\/2026\/11\/21-1-50x36.png 50w, \/accounting\/wp-content\/uploads\/2026\/11\/21-1-60x43.png 60w, \/accounting\/wp-content\/uploads\/2026\/11\/21-1-100x71.png 100w\" sizes=\"(max-width: 435px) 100vw, 435px\" \/><\/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><strong>3. \u0110\u00e1p \u1ee9ng tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh XML m\u1edbi nh\u1ea5t, h\u1ec7 th\u1ed1ng \u00e1p d\u1ee5ng l\u00e0m tr\u00f2n \u0111\u1ebfn h\u00e0ng \u0111\u01a1n v\u1ecb <em>(kh\u00f4ng c\u00f3 ph\u1ea7n th\u1eadp ph\u00e2n sau d\u1ea5u ph\u1ea9y)<\/em> cho c\u00e1c tr\u01b0\u1eddng sau khi t\u00ednh to\u00e1n b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam (VND):\n<ul>\n<li>T\u1ed5ng ti\u1ec1n ch\u01b0a thu\u1ebf.<\/li>\n<li>T\u1ed5ng gi\u1ea3m tr\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/li>\n<li>T\u1ed5ng doanh thu quy \u0111\u1ed5i.<\/li>\n<li>T\u1ed5ng ti\u1ec1n thu\u1ebf.<\/li>\n<li>T\u1ed5ng ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<li>T\u1ed5ng gi\u1ea3m tr\u1eeb kh\u00e1c.<\/li>\n<li>T\u1ed5ng ti\u1ec1n thanh to\u00e1n.<\/li>\n<\/ul>\n<\/li>\n<li>Khi anh\/ch\u1ecb th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u00e0ng lo\u1ea1t m\u00e0 gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin T\u1ed5ng ti\u1ec1n ch\u01b0a thu\u1ebf, T\u1ed5ng ti\u1ec1n thu\u1ebf, T\u1ed5ng ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng gi\u1ea3m tr\u1eeb kh\u00e1c v\u00e0 t\u1ed5ng ti\u1ec1n thanh to\u00e1n (b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam)<span style=\"color: #ff0000;\"> c\u00f3 ph\u1ea7n th\u1eadp ph\u00e2n sau d\u1ea5u ph\u1ea9y<\/span>:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-83891\" src=\"\/accounting\/wp-content\/uploads\/2026\/11\/22-1-1600x868.png\" alt=\"\" width=\"1600\" height=\"868\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/11\/22-1-1600x868.png 1600w, \/accounting\/wp-content\/uploads\/2026\/11\/22-1-768x417.png 768w, \/accounting\/wp-content\/uploads\/2026\/11\/22-1-50x27.png 50w, \/accounting\/wp-content\/uploads\/2026\/11\/22-1-1536x833.png 1536w, \/accounting\/wp-content\/uploads\/2026\/11\/22-1-60x33.png 60w, \/accounting\/wp-content\/uploads\/2026\/11\/22-1-100x54.png 100w, \/accounting\/wp-content\/uploads\/2026\/11\/22-1.png 1772w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o anh\/ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh, ki\u1ec3m tra v\u00e0 c\u1eadp nh\u1eadt l\u1ea1i th\u00f4ng tin t\u1ed5ng ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh,<strong> tr\u00e1nh r\u1ee7i ro b\u1ecb CQT t\u1eeb ch\u1ed1i <\/strong>theo <strong>Quy\u1ebft \u0111\u1ecbnh 1233\/Q\u0110-CT<\/strong>.\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-83873\" src=\"\/accounting\/wp-content\/uploads\/2026\/11\/21-1.png\" alt=\"\" width=\"435\" height=\"309\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/11\/21-1.png 435w, \/accounting\/wp-content\/uploads\/2026\/11\/21-1-50x36.png 50w, \/accounting\/wp-content\/uploads\/2026\/11\/21-1-60x43.png 60w, \/accounting\/wp-content\/uploads\/2026\/11\/21-1-100x71.png 100w\" sizes=\"(max-width: 435px) 100vw, 435px\" \/><\/li>\n<\/ul>\n<\/li>\n<li>Anh\/ch\u1ecb c\u00f3 th\u1ec3 xem h\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp l\u00e0m tr\u00f2n s\u1ed1 <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/ke-toan-muon-thiet-lap-dinh-dang-chu-so-thap-phan-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\"><em><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/em>.<\/a><\/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>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li><em>C\u1ea3nh b\u00e1o ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n quy \u0111\u1ed5i (khi \u0111\u1ed3ng ti\u1ec1n h\u1ea1ch to\u00e1n l\u00e0 VND). \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n nguy\u00ean t\u1ec7, h\u1ec7 th\u1ed1ng v\u1eabn gi\u1eef nguy\u00ean \u0111\u1ecbnh d\u1ea1ng c\u0169 v\u00e0 kh\u00f4ng \u0111\u01b0a ra c\u1ea3nh b\u00e1o.<\/em><\/li>\n<li><em>N\u00ean \u01b0u ti\u00ean thi\u1ebft l\u1eadp l\u1ea1i \u0111\u1ecbnh d\u1ea1ng s\u1ed1 t\u1ea1i m\u1ee5c <strong>\u0110\u1ecbnh d\u1ea1ng s\u1ed1 v\u00e0 ch\u1eef<\/strong> \u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u00e0m tr\u00f2n, gi\u00fap gi\u1ea3m thi\u1ec3u vi\u1ec7c ph\u1ea3i ki\u1ec3m tra th\u1ee7 c\u00f4ng.<\/em><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3635],"ht-kb-tag":[],"class_list":["post-83423","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r92"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/83423","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\/112"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=83423"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/83423\/revisions"}],"predecessor-version":[{"id":83893,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/83423\/revisions\/83893"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=83423"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=83423"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=83423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}