{"id":9730,"date":"2025-02-14T11:47:00","date_gmt":"2025-02-14T04:47:00","guid":{"rendered":"https:\/\/onesme.vn\/blog\/?p=9730"},"modified":"2025-11-27T15:15:48","modified_gmt":"2025-11-27T08:15:48","slug":"ke-khai-hoa-don-thay-the-theo-thong-tu-78-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/ke-khai-hoa-don-thay-the-theo-thong-tu-78-nhu-the-nao.html","title":{"rendered":"K\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf theo th\u00f4ng t\u01b0 78 nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">K\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf theo Th\u00f4ng t\u01b0 78 \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy tr\u00ecnh c\u1ee7a\u00a0 c\u01a1 quan thu\u1ebf. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf, gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019, ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Theo \u0111\u00f3, trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf, m\u1ecdi doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi trong th\u00f4ng t\u01b0 78.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9742\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture1.png\" alt=\"\" width=\"624\" height=\"391\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture1.png 624w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture1-300x188.png 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture1-150x94.png 150w\" sizes=\"auto, (max-width: 624px) 100vw, 624px\" \/><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">M\u1ecdi doanh nghi\u1ec7p k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf theo Th\u00f4ng t\u01b0 78 ph\u1ea3i tu\u00e2n th\u1ee7 quy tr\u00ecnh c\u1ee7a\u00a0 c\u01a1 quan thu\u1ebf<\/span><\/i><\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_43 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" area-label=\"ez-toc-toggle-icon-1\"><label for=\"item-69e5e1da36357\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-69e5e1da36357\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/ke-khai-hoa-don-thay-the-theo-thong-tu-78-nhu-the-nao.html\/#Quy_dinh_ve_xu_ly_hoa_don_dien_tu_da_gui_co_quan_thue_co_sai_sot_trong_mot_so_truong_hop_theo_thong_tu_78\" title=\" Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo th\u00f4ng t\u01b0 78\"> Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo th\u00f4ng t\u01b0 78<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/ke-khai-hoa-don-thay-the-theo-thong-tu-78-nhu-the-nao.html\/#Huong_dan_chi_tiet_cach_ke_khai_hoa_don_thay_the_theo_thong_tu_78\" title=\" H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf theo th\u00f4ng t\u01b0 78\"> H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf theo th\u00f4ng t\u01b0 78<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/ke-khai-hoa-don-thay-the-theo-thong-tu-78-nhu-the-nao.html\/#21_Truong_hop_1_Sai_sot_phai_lam_khai_bo_sung_khong_lam_anh_huong_den_tien_thue_phai_nop_tien_thue_duoc_khau_tru\" title=\"2.1 Tr\u01b0\u1eddng h\u1ee3p 1: Sai s\u00f3t ph\u1ea3i l\u00e0m khai b\u1ed5 sung kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\">2.1 Tr\u01b0\u1eddng h\u1ee3p 1: Sai s\u00f3t ph\u1ea3i l\u00e0m khai b\u1ed5 sung kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/ke-khai-hoa-don-thay-the-theo-thong-tu-78-nhu-the-nao.html\/#22_Truong_hop_2_Sai_sot_phai_lam_khai_bo_sung_co_anh_huong_den_tang_so_thue_phai_nop_hoac_giam_so_thue_da_duoc_hoan_cua_ky_goc\" title=\"2.2 Tr\u01b0\u1eddng h\u1ee3p 2: Sai s\u00f3t ph\u1ea3i l\u00e0m khai b\u1ed5 sung c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a k\u1ef3 g\u1ed1c\">2.2 Tr\u01b0\u1eddng h\u1ee3p 2: Sai s\u00f3t ph\u1ea3i l\u00e0m khai b\u1ed5 sung c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a k\u1ef3 g\u1ed1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/ke-khai-hoa-don-thay-the-theo-thong-tu-78-nhu-the-nao.html\/#23_Truong_hop_3_Sai_sot_phai_lam_khai_bo_sung_chi_lam_tang_hoac_giam_so_thue_GTGT_va_duoc_khau_tru_chuyen_ky_sau_cua_ky_goc\" title=\"2.3 Tr\u01b0\u1eddng h\u1ee3p 3: Sai s\u00f3t ph\u1ea3i l\u00e0m khai b\u1ed5 sung ch\u1ec9 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau c\u1ee7a k\u1ef3 g\u1ed1c\">2.3 Tr\u01b0\u1eddng h\u1ee3p 3: Sai s\u00f3t ph\u1ea3i l\u00e0m khai b\u1ed5 sung ch\u1ec9 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau c\u1ee7a k\u1ef3 g\u1ed1c<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_xu_ly_hoa_don_dien_tu_da_gui_co_quan_thue_co_sai_sot_trong_mot_so_truong_hop_theo_thong_tu_78\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><b> Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo th\u00f4ng t\u01b0 78<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; T\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 7, trong Th\u00f4ng t\u01b0 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021, quy \u0111\u1ecbnh:\u00a0<\/span><\/p>\n<ol>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c\u00a0\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng\u00a0M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/i><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">123\/2020\/N\u0110-CP<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">\u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o theo\u00a0M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/i><\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi\u00a0thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n theo\u00a0M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/i><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">123\/2020\/N\u0110-CP<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">;<\/span><\/i><\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">c) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c\u00a0\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh\u00a0t\u1ea1i\u00a0\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP,\u00a0sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t th\u00ec\u00a0c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo\u00a0ng\u01b0\u1eddi b\u00e1n\u00a0s\u1ebd th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd\u00a0sai s\u00f3t\u00a0l\u1ea7n \u0111\u1ea7u;<\/span><\/i><\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">d) Theo th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ghi tr\u00ean\u00a0M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/i><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">123\/2020\/N\u0110-CP<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/i><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">123\/2020\/N\u0110-CP<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">v\u1ec1 vi\u1ec7c ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, trong \u0111\u00f3 ghi r\u00f5 c\u0103n c\u1ee9 ki\u1ec3m tra l\u00e0 th\u00f4ng b\u00e1o\u00a0M\u1eabu s\u1ed1 01\/TB-RS\u0110T\u00a0c\u1ee7a c\u01a1 quan thu\u1ebf (bao g\u1ed3m th\u00f4ng tin s\u1ed1 v\u00e0 ng\u00e0y th\u00f4ng b\u00e1o);<\/span><\/i><\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\u0111) Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf;<\/span><\/i><\/span><\/p>\n<ol>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">e) Ri\u00eang \u0111\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/i><\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Theo \u0111\u00f3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n thay th\u1ebf h\u00f3a \u0111\u01a1n<\/span><\/i><span style=\"font-weight: 400;\">: B\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o t\u1eeb khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t, v\u00e0 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ec1 vi\u1ec7c thay th\u1ebf h\u00f3a \u0111\u01a1n do c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/i><span style=\"font-weight: 400;\">: Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai s\u00f3t nhi\u1ec1u l\u1ea7n<\/span><\/i><span style=\"font-weight: 400;\">: C\u00e1c l\u1ea7n x\u1eed l\u00fd sai s\u00f3t t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd sai s\u00f3t l\u1ea7n \u0111\u1ea7u.<\/span><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ec1 ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t<\/span><\/i><span style=\"font-weight: 400;\">: C\u1ea7n ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, trong \u0111\u00f3 ghi r\u00f5 c\u0103n c\u1ee9 ki\u1ec3m tra.<\/span><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t<\/span><\/i><span style=\"font-weight: 400;\">: Ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh n\u1ed9i dung m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n kh\u00e1c.<\/span><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u1ec1 n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t<\/span><\/i><span style=\"font-weight: 400;\">: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9741\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture2.png\" alt=\"\" width=\"624\" height=\"391\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture2.png 624w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture2-300x188.png 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture2-150x94.png 150w\" sizes=\"auto, (max-width: 624px) 100vw, 624px\" \/><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf theo th\u00f4ng t\u01b0 78 ph\u1ea3i \u0111\u1ea3m b\u1ea3o thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau theo quy \u0111\u1ecbnh<\/span><\/i><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_ke_khai_hoa_don_thay_the_theo_thong_tu_78\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><b> H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf theo th\u00f4ng t\u01b0 78<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"21_Truong_hop_1_Sai_sot_phai_lam_khai_bo_sung_khong_lam_anh_huong_den_tien_thue_phai_nop_tien_thue_duoc_khau_tru\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><b>2.1 Tr\u01b0\u1eddng h\u1ee3p 1: Sai s\u00f3t ph\u1ea3i l\u00e0m khai b\u1ed5 sung kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan trong t\u1edd khai bao g\u1ed3m:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Sai ch\u1ec9 ti\u00eau [23]: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Sai ch\u1ec9 ti\u00eau [29],[30],[32],[32a]: Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 0%; Doanh thu h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 5%; Doanh thu h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 10%; Doanh thu h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra kh\u00f4ng t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Th\u1ee7 t\u1ee5c c\u1ea7n th\u1ef1c hi\u1ec7n: Ch\u1ec9 ph\u1ea3i n\u1ed9p B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, kh\u00f4ng ph\u1ea3i n\u1ed9p T\u1edd khai b\u1ed5 sung.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"22_Truong_hop_2_Sai_sot_phai_lam_khai_bo_sung_co_anh_huong_den_tang_so_thue_phai_nop_hoac_giam_so_thue_da_duoc_hoan_cua_ky_goc\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><b>2.2 Tr\u01b0\u1eddng h\u1ee3p 2: Sai s\u00f3t ph\u1ea3i l\u00e0m khai b\u1ed5 sung c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a k\u1ef3 g\u1ed1c<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Ch\u1ec9 ti\u00eau li\u00ean quan trong t\u1edd khai l\u00e0 ch\u1ec9 ti\u00eau [40] &#8220;KHBS&#8221; b\u1ecb t\u0103ng ho\u1eb7c gi\u1ea3m<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Th\u1ee7 t\u1ee5c c\u1ea7n th\u1ef1c hi\u1ec7n:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ L\u1eadp T\u1edd khai b\u1ed5 sung, B\u1ea3n gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ T\u1ea1i t\u1edd khai c\u1ee7a k\u1ef3 b\u1ecb sai:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean ch\u1ec9 ti\u00eau [23], [24], [25] v\u1ec1 s\u1ed1 \u0111\u00fang k\u00e8m KHBS<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau: [29], [30], [31], [32], [33] v\u1ec1 s\u1ed1 \u0111\u00fang k\u00e8m KHBS<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ Ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ N\u1ebfu ch\u1ec9 ti\u00eau [40] &#8220;KHBS&#8221; &lt;0: Theo d\u00f5i b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf ph\u1ea3i n\u1ed9p k\u1ef3 sau.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9740\" src=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture3.png\" alt=\"\" width=\"624\" height=\"391\" srcset=\"https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture3.png 624w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture3-300x188.png 300w, https:\/\/onesme.vn\/blog\/wp-content\/uploads\/2025\/02\/Picture3-150x94.png 150w\" sizes=\"auto, (max-width: 624px) 100vw, 624px\" \/><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">Vi\u1ec7c thay th\u1ebf h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o t\u1eeb khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t, v\u00e0 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh<\/span><\/i><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"23_Truong_hop_3_Sai_sot_phai_lam_khai_bo_sung_chi_lam_tang_hoac_giam_so_thue_GTGT_va_duoc_khau_tru_chuyen_ky_sau_cua_ky_goc\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><b>2.3 Tr\u01b0\u1eddng h\u1ee3p 3: Sai s\u00f3t ph\u1ea3i l\u00e0m khai b\u1ed5 sung ch\u1ec9 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau c\u1ee7a k\u1ef3 g\u1ed1c<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Ch\u1ec9 ti\u00eau li\u00ean quan trong t\u1edd khai l\u00e0 ch\u1ec9 ti\u00eau [43] b\u1ecb t\u0103ng ho\u1eb7c gi\u1ea3m.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211;\u00a0 Th\u1ee7 t\u1ee5c c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ L\u1eadp T\u1edd khai b\u1ed5 sung, B\u1ea3n gi\u1ea3i tr\u00ecnh:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ T\u1ea1i t\u1edd khai c\u1ee7a k\u1ef3 b\u1ecb sai:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean ch\u1ec9 ti\u00eau [23], [24], [25] v\u1ec1 s\u1ed1 \u0111\u00fang k\u00e8m KHBS<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; \u0110i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau: [29], [30], [31], [32], [33] v\u1ec1 s\u1ed1 \u0111\u00fang k\u00e8m KHBS<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ Tr\u00ean t\u1edd khai c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; N\u1ebfu ch\u1ec9 ti\u00eau [43] &#8220;KHBS&#8221; &gt;0: K\u00ea khai ch\u00eanh l\u1ec7ch t\u0103ng v\u00e0o ch\u1ec9 ti\u00eau [38] c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; N\u1ebfu ch\u1ec9 ti\u00eau [43] &#8220;KHBS&#8221; &lt;0: K\u00ea khai ch\u00eanh l\u1ec7ch gi\u1ea3m v\u00e0o ch\u1ec9 ti\u00eau [37] c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf theo th\u00f4ng t\u01b0 78 l\u00e0 vi\u1ec7c quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p duy tr\u00ec tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, thu\u1ebf. Hy v\u1ecdng qua h\u01b0\u1edbng d\u1eabn chi ti\u1ebft tr\u00ean, b\u1ea1n \u0111\u00e3 n\u1eafm v\u1eefng quy tr\u00ecnh k\u00ea khai c\u0169ng nh\u01b0 c\u00e1ch x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n thay th\u1ebf. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c, h\u00e3y lu\u00f4n c\u1eadp nh\u1eadt th\u00f4ng tin m\u1edbi nh\u1ea5t t\u1eeb c\u01a1 quan thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh v\u00e0o th\u1ef1c ti\u1ec5n, gi\u00fap doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 an to\u00e0n ph\u00e1p l\u00fd.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Xem th\u00eam:<\/strong><\/span><\/p>\n<ul>\n<li><strong style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/onesme.vn\/blog\/tin-tuc-su-kien\/ky-hieu-hoa-don-dien-tu-theo-thong-tu-78.html\">Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78<\/a><\/strong><\/li>\n<li><strong style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/vnpt.vn\/gioi-thieu\/tin-tuc\/huong-dan-nang-cap-hoa-don-dien-tu-theo-thong-tu-78-moi-nhat.html\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn n\u00e2ng c\u1ea5p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78 m\u1edbi nh\u1ea5t<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf theo Th\u00f4ng t\u01b0 78 \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy tr\u00ecnh c\u1ee7a\u00a0 c\u01a1 quan thu\u1ebf. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf, gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft. [&hellip;]<\/p>\n","protected":false},"author":37,"featured_media":9742,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[228,288],"class_list":{"0":"post-9730","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tin-tuc-su-kien","8":"tag-hoa-don-dien-tu","9":"tag-ke-khai-hoa-don"},"_links":{"self":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/9730","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/comments?post=9730"}],"version-history":[{"count":9,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/9730\/revisions"}],"predecessor-version":[{"id":11164,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/posts\/9730\/revisions\/11164"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media\/9742"}],"wp:attachment":[{"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/media?parent=9730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/categories?post=9730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onesme.vn\/blog\/wp-json\/wp\/v2\/tags?post=9730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}