{"id":1479,"date":"2026-07-15T14:26:10","date_gmt":"2026-07-15T07:26:10","guid":{"rendered":"\/khoan-thu\/?post_type=ht_kb&#038;p=1479"},"modified":"2026-11-03T09:15:50","modified_gmt":"2026-11-03T02:15:50","slug":"cac-cau-hoi-thuong-gap-ve-tra-cuu-va-quy-dinh-su-dung-hoa-don-dien-tu","status":"publish","type":"ht_kb","link":"\/khoan-thu\/knowledge-base\/cac-cau-hoi-thuong-gap-ve-tra-cuu-va-quy-dinh-su-dung-hoa-don-dien-tu\/","title":{"rendered":"C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 tra c\u1ee9u v\u00e0 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><span style=\"color: #000000;\"><strong>1. T\u1ed5ng quan<\/strong><\/span><\/h3>\n<p><span style=\"color: #000000;\">B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p v\u1ec1 tra c\u1ee9u v\u00e0 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m MISA EMIS Kho\u1ea3n thu.\u00a0<\/span><\/p>\n<h3 id=\"2-cau-hoi-thuong-gap\"><strong>2. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h3>\n<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<h4>C\u00e2u h\u1ecfi 1: M\u1edf file xml h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eb1ng ph\u1ea7n m\u1ec1m Itaxviewer b\u00e1o l\u1ed7i kh\u00f4ng \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><strong>Nguy\u00ean nh\u00e2n:<\/strong> Do \u1ee9ng d\u1ee5ng Itaxviewer <strong>kh\u00f4ng h\u1ed7 tr\u1ee3 \u0111\u1ecdc file xml h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u0110\u1ec3 xem file h\u00f3a \u0111\u01a1n \u0111\u1ecbnh d\u1ea1ng xml, Anh\/ch\u1ecb v\u00e0o website tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a nh\u00e0 cung c\u1ea5p h\u00f3a \u0111\u01a1n v\u00e0 tra c\u1ee9u theo file xml.<\/span><\/li>\n<li><span style=\"color: #000000;\">V\u00ed d\u1ee5 v\u1edbi h\u00f3a \u0111\u01a1n MISA: https:\/\/www.meinvoice.vn\/tra-cuu\/<\/span><\/li>\n<li><span style=\"color: #000000;\">Ngo\u00e0i ra c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng website c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>\u0110\u1ecdc h\u00f3a \u0111\u01a1n xml<\/strong> \u0111\u1ec3 t\u1ea3i file l\u00ean v\u00e0 xem th\u00f4ng tin h\u00f3a \u0111\u01a1n.<\/span><\/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<h4>C\u00e2u h\u1ecfi 2: T\u1ea1i sao kh\u00f4ng tra c\u1ee9u \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean MISA EMIS Kho\u1ea3n thu?<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"181\" data-end=\"193\"><strong data-start=\"181\" data-end=\"193\">Tr\u1ea3 l\u1eddi: <\/strong>Hi\u1ec7n t\u1ea1i, <strong data-start=\"205\" data-end=\"288\">MISA EMIS Kho\u1ea3n thu ch\u1ec9 h\u1ed7 tr\u1ee3 l\u1eadp, ph\u00e1t h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ra<\/strong> (h\u00f3a \u0111\u01a1n xu\u1ea5t cho h\u1ecdc sinh ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c). Ph\u1ea7n m\u1ec1m <strong data-start=\"348\" data-end=\"401\">kh\u00f4ng h\u1ed7 tr\u1ee3 tra c\u1ee9u ho\u1eb7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/strong> c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p data-start=\"415\" data-end=\"585\">Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb mu\u1ed1n tra c\u1ee9u <strong data-start=\"447\" data-end=\"466\">h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/strong> (h\u00f3a \u0111\u01a1n do nh\u00e0 cung c\u1ea5p ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c xu\u1ea5t cho \u0111\u01a1n v\u1ecb m\u00ecnh), anh\/ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo m\u1ed9t trong c\u00e1c c\u00e1ch sau:<\/p>\n<ul data-start=\"587\" data-end=\"826\">\n<li data-section-id=\"1gfpnrf\" data-start=\"587\" data-end=\"695\">Tra c\u1ee9u tr\u00ean <strong data-start=\"602\" data-end=\"653\">C\u1ed5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a C\u01a1 quan Thu\u1ebf<\/strong> t\u1ea1i: <a class=\"decorated-link\" href=\"https:\/\/hoadondientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\" data-start=\"661\" data-end=\"692\">https:\/\/hoadondientu.gdt.gov.vn<\/a>.<\/li>\n<li data-section-id=\"azwvv6\" data-start=\"696\" data-end=\"826\">N\u1ebfu \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng <strong data-start=\"717\" data-end=\"759\">MISA meInvoice &#8211; X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/strong>, anh\/ch\u1ecb \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng <a href=\"https:\/\/app3.meinvoice.vn\/login\/1\" target=\"_blank\" rel=\"noopener\">https:\/\/app3.meinvoice.vn\/login\/1<\/a> \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u00e0 tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/li>\n<\/ul>\n<p data-start=\"828\" data-end=\"1000\"><strong data-start=\"828\" data-end=\"838\">L\u01b0u \u00fd:<\/strong> MISA EMIS Kho\u1ea3n thu kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, v\u00ec v\u1eady vi\u1ec7c kh\u00f4ng tra c\u1ee9u \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean ph\u1ea7n m\u1ec1m l\u00e0 \u0111\u00fang theo ch\u1ee9c n\u0103ng c\u1ee7a h\u1ec7 th\u1ed1ng.<\/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<h4>C\u00e2u h\u1ecfi 3: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 bi\u1ebft nh\u1eefng kho\u1ea3n thu n\u00e0o c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"202\" data-end=\"485\"><span style=\"color: #000000;\"><strong data-start=\"202\" data-end=\"214\">Tr\u1ea3 l\u1eddi:<\/strong> Theo quy \u0111\u1ecbnh, khi \u0111\u01a1n v\u1ecb thu h\u1ecdc ph\u00ed ho\u1eb7c c\u00e1c kho\u1ea3n thu t\u1eeb vi\u1ec7c tr\u1ef1c ti\u1ebfp cung c\u1ea5p d\u1ecbch v\u1ee5 (nh\u01b0 h\u1ecdc th\u00eam, b\u00e1n tr\u00fa,&#8230;) th\u00ec ph\u1ea3i l\u1eadp v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb:<\/span><\/p>\n<ul data-start=\"487\" data-end=\"1020\">\n<li data-section-id=\"1esz8hy\" data-start=\"487\" data-end=\"672\"><span style=\"color: #000000;\"><strong data-start=\"489\" data-end=\"537\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong> (v\u00ed d\u1ee5: nh\u00e0 tr\u01b0\u1eddng t\u1ef1 t\u1ed5 ch\u1ee9c, thu\u00ea nh\u00e2n s\u1ef1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 v\u00e0 thu ti\u1ec1n c\u1ee7a h\u1ecdc sinh) th\u00ec <strong data-start=\"633\" data-end=\"654\">ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong> cho kho\u1ea3n thu \u0111\u00f3.<\/span><\/li>\n<li data-section-id=\"1u0i3a5\" data-start=\"673\" data-end=\"1020\"><span style=\"color: #000000;\"><strong data-start=\"675\" data-end=\"722\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ec9 thu h\u1ed9 cho b\u00ean th\u1ee9 ba<\/strong> (v\u00ed d\u1ee5: thu\u00ea \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 nh\u00e0 tr\u01b0\u1eddng ch\u1ec9 thu ti\u1ec1n \u0111\u1ec3 thanh to\u00e1n l\u1ea1i cho \u0111\u01a1n v\u1ecb \u0111\u00f3) th\u00ec <strong data-start=\"834\" data-end=\"873\">kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n cho kho\u1ea3n thu h\u1ed9<\/strong>. N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c b\u00ean th\u1ee9 ba chi tr\u1ea3 hoa h\u1ed3ng ho\u1eb7c ph\u00ed d\u1ecbch v\u1ee5 thu h\u1ed9 th\u00ec <strong data-start=\"947\" data-end=\"1019\">\u0111\u01a1n v\u1ecb ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi kho\u1ea3n hoa h\u1ed3ng ho\u1eb7c ph\u00ed d\u1ecbch v\u1ee5 n\u00e0y<\/strong>.<\/span><\/li>\n<\/ul>\n<p data-start=\"1022\" data-end=\"1144\"><span style=\"color: #000000;\">Anh\/ch\u1ecb vui l\u00f2ng c\u0103n c\u1ee9 v\u00e0o m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n thu <\/span><span data-sheets-root=\"1\"><span style=\"color: #000000;\">tham kh\u1ea3o chi ti\u1ebft<\/span> <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/huong-dan-ve-chinh-sach-thue-voi-cac-co-so-giao-duc-dao-tao-cong-lap-119240427120130907.htm\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/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<h4>C\u00e2u h\u1ecfi 4: \u0110\u01a1n v\u1ecb s\u00e1p nh\u1eadp, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>V\u1ea5n \u0111\u1ec1: <\/strong>Khi th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb n\u1ed9p <strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong>, trong khi \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng <strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong>.<\/p>\n<p><strong data-start=\"43\" data-end=\"59\">Nguy\u00ean nh\u00e2n:<\/strong> Hi\u1ec7n nay, <strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong> ch\u1ec9 \u00e1p d\u1ee5ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u01b0\u1eddng h\u1ee3p<strong> mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong>.<\/p>\n<p class=\"isSelectedEnd\"><strong>Gi\u1ea3i ph\u00e1p: <\/strong>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi l\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p class=\"isSelectedEnd\">Anh\/ch\u1ecb li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 h\u1ecfi l\u1ea1i v\u00e0 x\u00e1c nh\u1eadn:<\/p>\n<ul data-spread=\"false\">\n<li>\u0110\u01a1n v\u1ecb c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp <strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/strong> hay kh\u00f4ng.<\/li>\n<li>C\u1ee5 th\u1ec3 c\u1ea7n l\u1eadp <strong>m\u1eabu b\u00e1o c\u00e1o n\u00e0o<\/strong>.<\/li>\n<li>B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 n\u1ed9p <strong>tr\u00ean HTKK, h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed hay h\u00ecnh th\u1ee9c n\u00e0o kh\u00e1c<\/strong>.<\/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<h4>C\u00e2u h\u1ecfi 5: H\u1ee7y s\u1ed1 H\u00f3a \u0111\u01a1n c\u00f2n l\u1ea1i \u0111\u1ec3 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf\/ s\u00e1p nh\u1eadp \u0110\u01a1n v\u1ecb<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong data-start=\"81\" data-end=\"92\">V\u1ea5n \u0111\u1ec1:<\/strong> \u0110\u01a1n v\u1ecb s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf c\u1ea7n x\u1eed l\u00fd, h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i tr\u00ean h\u1ec7 th\u1ed1ng.<\/p>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"195\" data-end=\"301\"><strong data-start=\"195\" data-end=\"207\">Tr\u1ea3 l\u1eddi:<\/strong> T\u00f9y theo tr\u01b0\u1eddng h\u1ee3p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng s\u1ebd kh\u00e1c nhau:<\/p>\n<ul data-start=\"306\" data-end=\"1062\">\n<li data-section-id=\"j902b\" data-start=\"306\" data-end=\"557\"><strong data-start=\"308\" data-end=\"357\">Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf:<\/strong> Hi\u1ec7n ch\u01b0a c\u00f3 quy \u0111\u1ecbnh y\u00eau c\u1ea7u l\u1eadp t\u1edd khai ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 li\u00ean h\u1ec7 <strong data-start=\"453\" data-end=\"475\">C\u01a1 quan Thu\u1ebf (CQT)<\/strong> qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c x\u1eed l\u00fd s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng.<\/li>\n<li data-section-id=\"16t6jr4\" data-start=\"560\" data-end=\"789\"><strong data-start=\"562\" data-end=\"633\">Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng kinh doanh v\u00e0 c\u00f3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian t\u1ea1m ng\u1eebng:<\/strong> Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn <a class=\"decorated-link\" href=\"https:\/\/helpv4.meinvoice.vn\/kb\/nd-sua-doi-dang-ky-ngung-su-dung-hoa-don-dien-tu\/\" target=\"_blank\" rel=\"noopener\" data-start=\"697\" data-end=\"788\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li data-section-id=\"fdmf3h\" data-start=\"792\" data-end=\"1060\"><strong data-start=\"794\" data-end=\"860\">Tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf:<\/strong> Hi\u1ec7n ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c l\u1eadp t\u1edd khai ng\u1eebng s\u1eed d\u1ee5ng v\u00e0 h\u1ee7y s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y. \u0110\u01a1n v\u1ecb n\u00ean <strong data-start=\"988\" data-end=\"1059\">li\u00ean h\u1ec7 CQT qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"1065\" data-end=\"1240\" data-is-last-node=\"\"><strong data-start=\"1065\" data-end=\"1075\">L\u01b0u \u00fd:<\/strong> Ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng h\u1ee7y s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf. Vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u1ea7n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a CQT.<\/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<h4>C\u00e2u h\u1ecfi 6: Ph\u1ee5 huynh mu\u1ed1n c\u1eadp nh\u1eadt m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 h\u1ecd t\u00ean ph\u1ee5 huynh tr\u00ean h\u00f3a \u0111\u01a1n h\u1ecdc ph\u00ed \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-pm-slice=\"1 1 &#091;&#093;\"><strong>Tr\u1ea3 l\u1eddi: <\/strong>Hi\u1ec7n t\u1ea1i, ph\u1ea7n m\u1ec1m EMIS ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n h\u1ecdc ph\u00ed cho h\u1ecdc sinh n\u00ean th\u00f4ng tin ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 th\u00f4ng tin c\u1ee7a h\u1ecdc sinh.<\/p>\n<p>Theo Kho\u1ea3n 3 \u0110i\u1ec1u 49 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/a>, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ee5c v\u1ee5 gi\u1ea3m tr\u1eeb chi ph\u00ed gi\u00e1o d\u1ee5c khi t\u00ednh thu\u1ebf TNCN ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u00ec v\u1eady, tr\u01b0\u1eddng h\u1ee3p h\u1ecdc sinh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ph\u1ee5 huynh, h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a h\u1ecdc sinh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n<p>Anh\/ch\u1ecb ki\u1ec3m tra th\u00f4ng tin h\u1ecdc sinh tr\u00ean h\u00f3a \u0111\u01a1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n v\u00e0 \u0111\u1ecba ch\u1ec9 theo th\u00f4ng tin h\u1ed9 kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p ph\u1ee5 huynh \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung h\u1ecd t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ph\u1ee5 huynh l\u00ean h\u00f3a \u0111\u01a1n, nh\u00e0 tr\u01b0\u1eddng trao \u0111\u1ed5i l\u1ea1i v\u1edbi ph\u1ee5 huynh v\u1ec1 quy \u0111\u1ecbnh n\u00eau tr\u00ean \u0111\u1ec3 ph\u1ee5 huynh n\u1eafm \u0111\u01b0\u1ee3c th\u00f4ng tin.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p v\u1ec1 tra c\u1ee9u v\u00e0 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m MISA EMIS Kho\u1ea3n thu.\u00a0 2. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/p>\n","protected":false},"author":31,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[79],"ht-kb-tag":[],"class_list":["post-1479","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don"],"_links":{"self":[{"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb\/1479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/khoan-thu\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/khoan-thu\/wp-json\/wp\/v2\/users\/31"}],"replies":[{"embeddable":true,"href":"\/khoan-thu\/wp-json\/wp\/v2\/comments?post=1479"}],"version-history":[{"count":5,"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb\/1479\/revisions"}],"predecessor-version":[{"id":7685,"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb\/1479\/revisions\/7685"}],"wp:attachment":[{"href":"\/khoan-thu\/wp-json\/wp\/v2\/media?parent=1479"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb-category?post=1479"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/khoan-thu\/wp-json\/wp\/v2\/ht-kb-tag?post=1479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}