{"id":6704,"date":"2021-07-12T14:38:19","date_gmt":"2021-07-12T07:38:19","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=6704"},"modified":"2026-04-22T15:25:14","modified_gmt":"2026-04-22T08:25:14","slug":"thiet-lap-mau-chung-tu-khau-tru-thue","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/thiet-lap-mau-chung-tu-khau-tru-thue\/","title":{"rendered":"Thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<p>&#8211; Thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh m\u1edbi<br \/>\n&#8211; So s\u00e1nh s\u1ef1 thay \u0111\u1ed5i gi\u1eefa m\u1eabu c\u0169 v\u00e0 m\u1edbi<br \/>\n&#8211; C\u00e1c l\u01b0u \u00fd khi s\u1eed d\u1ee5ng m\u1eabu ch\u1ee9ng t\u1eeb<\/p>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, qu\u1ea3n tr\u1ecb ph\u1ea7n m\u1ec1m MISA AMIS<\/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><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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><b>2.1 Thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nH\u1ec7 th\u1ed1ng tri\u1ec3n khai ch\u00ednh th\u1ee9c ng\u00e0y 14\/06\/2025.<\/p>\n<p><strong>Xem video h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<div class=\"su-youtube su-u-responsive-media-yes\"><iframe width=\"600\" height=\"400\" src=\"https:\/\/www.youtube.com\/embed\/lY-vAQVHmGs?\" frameborder=\"0\" allowfullscreen allow=\"autoplay; encrypted-media; picture-in-picture\" title=\"\"><\/iframe><\/div>\n<p><strong>B\u01b0\u1edbc 1: Thi\u1ebft l\u1eadp chung<\/strong><\/p>\n<ul>\n<li>T\u1ea1i ph\u00e2n h\u1ec7 <strong>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong> \u2192 <strong>M\u1eabu ch\u1ee9ng t\u1eeb<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e3 sinh m\u1eabu ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. Nh\u1ea5p v\u00e0o m\u1eabu ch\u1ee9ng t\u1eeb n\u0103m hi\u1ec7n t\u1ea1i, ch\u1ecdn <strong>Ch\u1ec9nh s\u1eeda<\/strong> t\u1ea1i bi\u1ec3u t\u01b0\u1ee3ng c\u00e2y vi\u1ebft \u0111\u1ec3 m\u1edf giao di\u1ec7n ch\u1ec9nh s\u1eeda.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2026\/02\/MAU.jpg\" alt=\"\" width=\"1920\" height=\"339\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-27_11-33-10.png\" alt=\"\" width=\"1537\" height=\"894\" \/><\/p>\n<ul>\n<li>T\u1ea1i c\u1eeda s\u1ed5 <strong>Thi\u1ebft l\u1eadp chung<\/strong> bao g\u1ed3m:<\/li>\n<li>M\u1eabu, m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u: m\u1eb7c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a C\u01a1 quan Thu\u1ebf.<\/li>\n<li>Ng\u00f4n ng\u1eef: ch\u1ecdn \u0110\u01a1n ng\u1eef (Ti\u1ebfng Vi\u1ec7t) ho\u1eb7c Song ng\u1eef (Vi\u1ec7t &#8211; Anh).<\/li>\n<li>Logo c\u00f4ng ty: ch\u00e8n logo d\u1ea1ng PDF ho\u1eb7c PNG (kh\u00f4ng b\u1eaft bu\u1ed9c), \u0111i\u1ec1u ch\u1ec9nh k\u00edch c\u1ee1 b\u1eb1ng c\u00e1ch co k\u00e9o tr\u1ef1c ti\u1ebfp.<\/li>\n<li>\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7: ch\u1ecdn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 ph\u00f9 h\u1ee3p.<\/li>\n<li>Ch\u1ec9nh s\u1eeda t\u00ean \u0111\u01a1n v\u1ecb, v\u1ecb tr\u00ed logo (tr\u00ean\/d\u01b0\u1edbi t\u00ean \u0111\u01a1n v\u1ecb), ph\u00f4ng ch\u1eef, c\u1ee1 ch\u1eef, m\u00e0u ch\u1eef to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"size-full aligncenter\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-27_11-35-54.png\" alt=\"\" width=\"405\" height=\"807\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp khung vi\u1ec1n, h\u00ecnh n\u1ec1n<\/strong><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp \u0111\u1ec3 ch\u1ee9ng t\u1eeb \u0111\u1eb9p h\u01a1n, mang \u0111\u1eb7c tr\u01b0ng \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-27_11-37-12.png\" alt=\"\" width=\"1540\" height=\"848\" \/><\/p>\n<ul>\n<li><strong>Thi\u1ebft l\u1eadp khung vi\u1ec1n<\/strong>: Ch\u1ecdn m\u1eabu khung vi\u1ec1n s\u1eb5n c\u00f3, \u0111\u1ed5i m\u00e0u ho\u1eb7c x\u00f3a khung vi\u1ec1n.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-27_11-37-12-1.png\" alt=\"\" width=\"1540\" height=\"848\" \/><\/p>\n<ul>\n<li><strong>Thi\u1ebft l\u1eadp h\u00ecnh n\u1ec1n<\/strong>: Ch\u1ecdn h\u00ecnh n\u1ec1n c\u00f3 s\u1eb5n, h\u00ecnh n\u1ec1n ri\u00eang ho\u1eb7c t\u1ea1o ch\u1eef ch\u00ecm. Cho ph\u00e9p \u0111\u1ed5i m\u00e0u, di chuy\u1ec3n, co k\u00e9o k\u00edch c\u1ee1 h\u00ecnh n\u1ec1n.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-27_11-37-12-2.png\" alt=\"\" width=\"1540\" height=\"848\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: Thi\u1ebft l\u1eadp n\u1ed9i dung<\/strong><\/p>\n<ul>\n<li>Th\u00eam m\u1edbi ch\u1ec9 ti\u00eau (n\u1ebfu c\u1ea7n); \u1ea8n\/hi\u1ec7n m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-27_11-41-04.png\" alt=\"\" width=\"1540\" height=\"848\" \/><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp hi\u1ec3n th\u1ecb n\u1ed9i dung ch\u1ee9ng t\u1eeb: ch\u1ec9nh ph\u00f4ng ch\u1eef, m\u00e0u ch\u1eef, v\u1ecb tr\u00ed nh\u00e3n d\u1eef li\u1ec7u\u2026 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-27_11-42-55-1.png\" alt=\"\" width=\"1540\" height=\"849\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4: S\u1eed d\u1ee5ng m\u1eabu ch\u1ee9ng t\u1eeb<\/strong><\/p>\n<ul>\n<li>Chuy\u1ec3n tr\u1ea1ng th\u00e1i m\u1eabu ch\u1ee9ng t\u1eeb sang <strong>S\u1eed d\u1ee5ng<\/strong> tr\u01b0\u1edbc khi l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-27_13-39-03.png\" alt=\"\" width=\"1538\" height=\"843\" \/><\/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><b>2.2 Thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nM\u1eabu ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u0169 <strong>kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng<\/strong>. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ng\u1eebng s\u1eed d\u1ee5ng m\u1eabu ch\u1ee9ng t\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC k\u1ec3 t\u1eeb khi n\u00e2ng c\u1ea5p \u0111\u00e1p \u1ee9ng Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/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><b>2.3 S\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 70\/2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nChi ti\u1ebft xem trong 3. m\u1ee5c 2. \u0110i\u1ec3m thay \u0111\u1ed5i gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi: <a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/cac-diem-thay-doi-cua-nghi-dinh-70-2025-nd-cp-so-voi-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">C\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 m\u1eabu ch\u1ee9ng t\u1eeb \u0111ang s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u0169: khi thi\u1ebft l\u1eadp m\u1eabu, ph\u1ea7n m\u1ec1m s\u1ebd \u0111i\u1ec1u h\u01b0\u1edbng \u0111\u1ebfn m\u1eabu \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng n\u00e2ng c\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 18, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 gi\u1eef l\u1ea1i c\u00e1c thi\u1ebft l\u1eadp c\u0169 nh\u01b0 logo, t\u00ean \u0111\u01a1n v\u1ecb, font ch\u1eef, m\u00e0u ch\u1eef, khung vi\u1ec1n, h\u00ecnh n\u1ec1n\u2026<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 m\u1eabu ch\u1ee9ng t\u1eeb Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, M\u1eabu s\u1ed1: 03\/TNCN, k\u00fd hi\u1ec7u CT\/25E thu\u1ed9c n\u0103m hi\u1ec7n t\u1ea1i: t\u00edch \u0111\u00fap v\u00e0o d\u00f2ng m\u1eabu ch\u1ee9ng t\u1eeb ho\u1eb7c ch\u1ecdn bi\u1ec3u t\u01b0\u1ee3ng b\u00fat \u0111\u1ec3 ch\u1ec9nh s\u1eeda (kh\u00f4ng c\u1ea7n th\u00eam m\u1edbi).<\/li>\n<li>\u0110\u01a1n v\u1ecb c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ngay khi b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, kh\u00f4ng c\u1ea7n ch\u1edd C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/li>\n<li>\u0110\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n tr\u1ea1ng th\u00e1i m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb sang <strong>S\u1eed d\u1ee5ng<\/strong> tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>C\u00e1c b\u00e0i vi\u1ebft li\u00ean quan<\/strong><\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/chung-tu-khau-tru-thue-bi-sai-thong-tin-don-vi-thi-phai-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">1. Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u01a1n v\u1ecb tr\u00ean m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/a><\/p>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/truong-hop-da-phat-sinh-chung-tu-nhung-chua-phat-hanh-va-muon-cap-nhat-lai-mau-thi-lam-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener\">2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb nh\u01b0ng ch\u01b0a ph\u00e1t h\u00e0nh v\u00e0 mu\u1ed1n c\u1eadp nh\u1eadt l\u1ea1i m\u1eabu th\u00ec l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-6704","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/6704","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=6704"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/6704\/revisions"}],"predecessor-version":[{"id":24175,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/6704\/revisions\/24175"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=6704"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=6704"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=6704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}