{"id":9493,"date":"2026-08-04T15:40:18","date_gmt":"2026-08-04T08:40:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9493"},"modified":"2026-08-05T14:54:38","modified_gmt":"2026-08-05T07:54:38","slug":"nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/","title":{"rendered":"\u6839\u636e\u7b2c91\/2026\u53f7\u901a\u77e5\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8\u521a\u521a\u8be6\u7ec6\u9610\u8ff0\u4e86\u7b2c 91\/2026 \u53f7\u901a\u77e5\u4e2d\u89c4\u5b9a\u7684\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\">\u7b2c91\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c10\u6761<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u6b63\u5f0f\u751f\u6548\u65e5\u671f\u4e3a2026\u5e747\u67081\u65e5\uff0c\u5177\u4f53\u7ec6\u5219\u5c06\u53e6\u884c\u516c\u5e03\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noopener\">2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u6839\u636e\u9519\u8bef\u7684\u4e25\u91cd\u7a0b\u5ea6\uff0c\u4f1a\u8ba1\u5e08\u53ef\u80fd\u53ea\u9700\u63d0\u4ea4\u7b2c04\/SS-H\u0110\u0110T\u53f7\u901a\u77e5\u5355\u800c\u65e0\u9700\u91cd\u65b0\u5f00\u5177\u53d1\u7968\uff1b\u6216\u8005\uff0c\u4ed6\u4eec\u53ef\u80fd\u9700\u8981\u9009\u62e9\u6309\u7167\u6b63\u786e\u7684\u7a0b\u5e8f\u5f00\u5177\u8c03\u6574\u53d1\u7968\u6216\u8865\u53d1\u53d1\u7968\uff0c\u4ee5\u786e\u4fdd\u5176\u6709\u6548\u6027\u3002\u672c\u6587\u6839\u636e\u6700\u65b0\u7684\u6cd5\u5f8b\u6587\u4ef6\u603b\u7ed3\u4e8611\u4e2a\u5904\u7406\u6848\u4f8b\uff0c\u65e8\u5728\u5e2e\u52a9\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u5728\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u65f6\u51c6\u786e\u5e94\u7528\u76f8\u5173\u6cd5\u89c4\uff0c\u907f\u514d\u98ce\u9669\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/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\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" 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: #999;color:#999\" 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><\/span><\/span><\/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:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Thong_tu_912026TT-BTC_quy_dinh_gi_ve_xu_ly_hoa_don_sai_sot\" >91\/2026\/TT-BTC\u53f7\u901a\u51fd\u5bf9\u9519\u8bef\u53d1\u7968\u7684\u5904\u7406\u6709\u4f55\u89c4\u5b9a\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Tong_hop_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026_theo_tung_truong_hop\" >\u6839\u636e\u7b2c 91\/2026 \u53f7\u901a\u77e5\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\u603b\u7ed3\uff0c\u6309\u6848\u4f8b\u7ec6\u5206\u3002<\/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:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_sai_ten_dia_chi_nguoi_mua_hoac_noi_dung_khac_khong_sai_ma_so_thue_tien_thue_thue_suat_hang_hoa\" >\u5982\u679c\u4e70\u65b9\u59d3\u540d\u3001\u5730\u5740\u6216\u5176\u4ed6\u8be6\u7ec6\u4fe1\u606f\u4e0d\u6b63\u786e\uff08\u4f46\u7a0e\u52a1\u8bc6\u522b\u53f7\u3001\u7a0e\u989d\u3001\u7a0e\u7387\u6216\u5546\u54c1\u4e0d\u6b63\u786e\u9664\u5916\uff09\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_sai_ma_so_thue_ten_hang_hoa_dich_vu_don_gia_so_luong_thue_suat_tien_thue\" >\u5982\u679c\u7a0e\u53f7\u3001\u4ea7\u54c1\/\u670d\u52a1\u540d\u79f0\u3001\u5355\u4ef7\u3001\u6570\u91cf\u3001\u7a0e\u7387\u6216\u7a0e\u989d\u6709\u8bef\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Cach_ghi_noi_dung_khi_lap_hoa_don_dieu_chinh_hoa_don_thay_the\" >\u7f16\u5236\u8c03\u6574\u53d1\u7968\u548c\u8865\u53d1\u53d1\u7968\u65f6\u5982\u4f55\u586b\u5199\u5185\u5bb9\u7684\u8bf4\u660e\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Xu_ly_khi_nhieu_hoa_don_cua_cung_mot_nguoi_mua_sai_cung_mot_noi_dung_trong_thang\" >\u5982\u4f55\u5904\u7406\u540c\u4e00\u4e70\u5bb6\u5728\u4e00\u4e2a\u6708\u5185\u5f00\u51fa\u7684\u591a\u5f20\u53d1\u7968\u5305\u542b\u76f8\u540c\u9519\u8bef\u4fe1\u606f\u7684\u60c5\u51b5\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Thu_tuc_truoc_khi_dieu_chinh_thay_the_doi_voi_nguoi_mua_la_to_chuc_doanh_nghiep_ho_hoac_ca_nhan_kinh_doanh\" >\u5bf9\u4e8e\u7ec4\u7ec7\u3001\u4f01\u4e1a\u3001\u5bb6\u5ead\u6216\u4e2a\u4f53\u7ecf\u8425\u8005\u7b49\u4e70\u5bb6\uff0c\u5728\u8fdb\u884c\u8c03\u6574\u6216\u66f4\u6362\u4e4b\u524d\u9700\u8981\u9075\u5faa\u7684\u7a0b\u5e8f\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Ke_khai_thue_sau_khi_xu_ly_hoa_don_sai_sot\" >\u66f4\u6b63\u9519\u8bef\u53d1\u7968\u540e\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u3002\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_tra_lai_toan_bo_hoac_mot_phan_hang_hoa_dich_vu\" >\u9000\u56de\u5168\u90e8\u6216\u90e8\u5206\u5546\u54c1\u6216\u670d\u52a1\u7684\u60c5\u51b5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_chiet_khau_thuong_mai_xac_dinh_sau_khi_xuat_hoa_don\" >\u8d38\u6613\u6298\u6263\u662f\u5728\u5f00\u5177\u53d1\u7968\u540e\u786e\u5b9a\u7684\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Luu_y_ve_viec_thieu_ghi_chu_tren_hoa_don_dieu_chinh_thay_the\" >\u5173\u4e8e\u8c03\u6574\/\u66f4\u6362\u53d1\u7968\u7f3a\u5c11\u5907\u6ce8\u7684\u8bf4\u660e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Xu_ly_khi_hoa_don_dieu_chinh_hoa_don_thay_the_khi_tiep_tuc_phat_hien_sai_sot\" >\u5f53\u53d1\u73b0\u5176\u4ed6\u9519\u8bef\u65f6\uff0c\u5904\u7406\u8c03\u6574\u53d1\u7968\u548c\u8865\u53d1\u53d1\u7968\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Vi_sao_can_nam_ro_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >\u4e3a\u4ec0\u4e48\u4e86\u89e3\u7b2c 91\/2026 \u53f7\u901a\u51fd\u4e2d\u5173\u4e8e\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\u5f88\u91cd\u8981\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Mot_so_luu_y_thuc_te_khi_ap_dung_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >\u5173\u4e8e\u5e94\u7528\u7b2c 91\/2026 \u53f7\u901a\u77e5\u5904\u7406\u9519\u8bef\u53d1\u7968\u539f\u5219\u7684\u4e00\u4e9b\u5b9e\u7528\u8bf4\u660e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Ket_luan_va_khuyen_nghi\" >\u7ed3\u8bba\u548c\u5efa\u8bae<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Cau_hoi_thuong_gap_ve_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >\u5173\u4e8e\u6839\u636e\u7b2c91\/2026\u53f7\u901a\u51fd\u5904\u7406\u9519\u8bef\u53d1\u7968\u539f\u5219\u7684\u5e38\u89c1\u95ee\u9898\u89e3\u7b54<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Hoa_don_sai_ten_dia_chi_nguoi_mua_co_bat_buoc_phai_lap_lai_khong\" >\u5982\u679c\u53d1\u7968\u4e0a\u7684\u4e70\u65b9\u59d3\u540d\u6216\u5730\u5740\u6709\u8bef\uff0c\u662f\u5426\u5fc5\u987b\u91cd\u65b0\u5f00\u5177\u53d1\u7968\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Sai_ma_so_thue_tren_hoa_don_thi_xu_ly_the_nao\" >\u5982\u679c\u53d1\u7968\u4e0a\u7684\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\u6709\u8bef\uff0c\u6211\u8be5\u600e\u4e48\u529e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Nen_chon_lap_hoa_don_dieu_chinh_hay_hoa_don_thay_the\" >\u5e94\u8be5\u5f00\u5177\u8c03\u6574\u53d1\u7968\u8fd8\u662f\u8865\u53d1\u53d1\u7968\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Hoa_don_da_dieu_chinh_hoac_thay_the_roi_ma_van_phat_hien_sai_sot_thi_xu_ly_ra_sao\" >\u5982\u679c\u53d1\u7968\u5df2\u7ecf\u8fc7\u8c03\u6574\u6216\u66f4\u6362\uff0c\u4f46\u4ecd\u7136\u53d1\u73b0\u9519\u8bef\uff0c\u5e94\u8be5\u600e\u4e48\u529e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Sau_khi_xu_ly_hoa_don_sai_sot_co_can_ke_khai_lai_thue_khong\" >\u66f4\u6b63\u9519\u8bef\u53d1\u7968\u540e\uff0c\u662f\u5426\u9700\u8981\u91cd\u65b0\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_912026TT-BTC_quy_dinh_gi_ve_xu_ly_hoa_don_sai_sot\"><\/span><b>91\/2026\/TT-BTC\u53f7\u901a\u51fd\u5bf9\u9519\u8bef\u53d1\u7968\u7684\u5904\u7406\u6709\u4f55\u89c4\u5b9a\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u8d22\u653f\u90e8\u53d1\u5e03\u7684\u7b2c91\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c10\u6761\u5bf9\u5904\u7406\u9519\u8bef\u7535\u5b50\u53d1\u7968\u63d0\u4f9b\u4e86\u8be6\u7ec6\u6307\u5bfc\uff0c\u8be5\u6307\u5bfc\u81ea2026\u5e747\u67081\u65e5\u8d77\u7edf\u4e00\u5b9e\u65bd\u3002\u8be5\u6587\u4ef6\u4f5c\u4e3a2025\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u548c\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5b9e\u65bd\u7ec6\u5219\uff0c\u56e0\u6b64\uff0c\u7b2c91\/2026\u53f7\u901a\u77e5\u4e2d\u7684\u539f\u5219\u5bf9\u6240\u6709\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u7684\u7ec4\u7ec7\u3001\u4f01\u4e1a\u3001\u5bb6\u5ead\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u5747\u5177\u6709\u5f3a\u5236\u6027\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0e\u4e4b\u524d\u7684\u89c4\u5b9a\u76f8\u6bd4\uff0c\u7b2c91\/2026\u53f7\u901a\u77e5\u4e2d\u5173\u4e8e\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\uff0c\u6839\u636e\u4e0d\u540c\u7684\u60c5\u51b5\u7c7b\u522b\u8fdb\u884c\u4e86\u66f4\u52a0\u6e05\u6670\u7684\u7cfb\u7edf\u5316\u5212\u5206\uff0c\u5305\u62ec\u4e0d\u5f71\u54cd\u7a0e\u989d\u7684\u9519\u8bef\u3001\u76f4\u63a5\u5f71\u54cd\u7a0e\u989d\u7684\u9519\u8bef\uff0c\u4ee5\u53ca\u540c\u4e00\u6708\u4efd\u591a\u6b21\u51fa\u73b0\u9519\u8bef\u6216\u540c\u4e00\u5f20\u539f\u59cb\u53d1\u7968\u4e0a\u8fde\u7eed\u51fa\u73b0\u9519\u8bef\u7684\u60c5\u51b5\u3002\u5bf9\u6bcf\u79cd\u60c5\u51b5\u7c7b\u522b\u7684\u900f\u5f7b\u7406\u89e3\uff0c\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u4e3b\u52a8\u3001\u53ca\u65f6\u5730\u6b63\u786e\u5904\u7406\u9519\u8bef\uff0c\u907f\u514d\u56e0\u91cd\u590d\u66f4\u6b63\u800c\u5371\u53ca\u53d1\u7968\u7684\u6709\u6548\u6027\u3002\u00a0<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/diem-moi-thong-tu-91-2026-tt-btc\/\">91\/2026\/TT-BTC \u53f7\u901a\u51fd\u4e2d\u7684\u65b0\u8981\u70b9\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026_theo_tung_truong_hop\"><\/span><b>\u6839\u636e\u7b2c 91\/2026 \u53f7\u901a\u77e5\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\u603b\u7ed3\uff0c\u6309\u6848\u4f8b\u7ec6\u5206\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9522\" aria-describedby=\"caption-attachment-9522\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9522\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9522\" class=\"wp-caption-text\">\u6839\u636e\u7b2c91\/2026\u53f7\u901a\u77e5\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u91cd\u70b9\u5173\u6ce8\u7684\u6838\u5fc3\u5185\u5bb9\u3002\u4ee5\u4e0b\u5217\u51fa\u4e86\u7b2c91\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c\u5341\u6761\u89c4\u5b9a\u7684\u6240\u6709\u9519\u8bef\u6848\u4f8b\u53ca\u5176\u76f8\u5e94\u7684\u5904\u7406\u539f\u5219\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_sai_ten_dia_chi_nguoi_mua_hoac_noi_dung_khac_khong_sai_ma_so_thue_tien_thue_thue_suat_hang_hoa\"><\/span><b>\u5982\u679c\u4e70\u65b9\u59d3\u540d\u3001\u5730\u5740\u6216\u5176\u4ed6\u8be6\u7ec6\u4fe1\u606f\u4e0d\u6b63\u786e\uff08\u4f46\u7a0e\u52a1\u8bc6\u522b\u53f7\u3001\u7a0e\u989d\u3001\u7a0e\u7387\u6216\u5546\u54c1\u4e0d\u6b63\u786e\u9664\u5916\uff09\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u90fd\u662f\u4e00\u4e9b\u5c0f\u9519\u8bef\uff0c\u4e0d\u4f1a\u5f71\u54cd\u7a0e\u52a1\u6570\u636e\u7684\u6027\u8d28\u3002\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u5982\u679c\u53d1\u7968\u4ec5\u5b58\u5728\u4e70\u65b9\u59d3\u540d\u3001\u5730\u5740\u6216\u5176\u4ed6\u4fe1\u606f\u9519\u8bef\uff0c\u800c\u7a0e\u52a1\u8bc6\u522b\u53f7\u3001\u91d1\u989d\u3001\u7a0e\u7387\u3001\u7a0e\u989d\u6216\u5546\u54c1\u4fe1\u606f\u5747\u65e0\u8bef\uff0c\u5219\u5356\u65b9\u65e0\u9700\u91cd\u65b0\u5f00\u5177\u53d1\u7968\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76f8\u53cd\uff0c\u5356\u65b9\u53ea\u9700\u901a\u77e5\u4e70\u65b9\u9519\u8bef\uff0c\u5e76\u540c\u65f6\u4f7f\u752804\/SS-H\u0110\u0110T\u8868\u683c\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u4e00\u4efd\u901a\u77e5\u4e66\u8fdb\u884c\u8bb0\u5f55\u3002\u8bb8\u591a\u65b0\u5165\u884c\u7684\u4f1a\u8ba1\u4eba\u5458\u5e38\u5e38\u5ffd\u7565\u8fd9\u4e00\u70b9\uff0c\u8ba4\u4e3a\u5c0f\u9519\u8bef\u65e0\u9700\u901a\u77e5\u3002\u7136\u800c\uff0c\u6839\u636e\u7b2c91\/2026\u53f7\u901a\u51fd\u4e2d\u5173\u4e8e\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\uff0c\u4e3a\u4e86\u786e\u4fdd\u4e0e\u7a0e\u52a1\u673a\u5173\u7684\u6c9f\u901a\u900f\u660e\uff0c\u53d1\u9001\u6b64\u901a\u77e5\u662f\u5f3a\u5236\u6027\u7684\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_sai_ma_so_thue_ten_hang_hoa_dich_vu_don_gia_so_luong_thue_suat_tien_thue\"><\/span><b>\u5982\u679c\u7a0e\u53f7\u3001\u4ea7\u54c1\/\u670d\u52a1\u540d\u79f0\u3001\u5355\u4ef7\u3001\u6570\u91cf\u3001\u7a0e\u7387\u6216\u7a0e\u989d\u6709\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9523\" aria-describedby=\"caption-attachment-9523\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9523\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91 tr\u01b0\u1eddng h\u1ee3p sai m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9523\" class=\"wp-caption-text\">\u6839\u636e\u7b2c91\u53f7\u901a\u77e5\uff0c\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\u5305\u62ec\u7a0e\u53f7\u3001\u4ea7\u54c1\/\u670d\u52a1\u540d\u79f0\u3001\u5355\u4ef7\u3001\u6570\u91cf\u3001\u7a0e\u7387\u548c\u7a0e\u989d\u7b49\u65b9\u9762\u7684\u9519\u8bef\u60c5\u51b5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u76f4\u63a5\u5f71\u54cd\u7533\u62a5\u6570\u636e\u7684\u9519\u8bef\uff0c\u5305\u62ec\u9519\u8bef\u7684\u7a0e\u52a1\u8bc6\u522b\u53f7\uff1b\u4ea7\u54c1\/\u670d\u52a1\u540d\u79f0\uff1b\u89c4\u683c\u3001\u8d28\u91cf\uff1b\u5355\u4ef7\uff1b\u6570\u91cf\uff1b\u603b\u91d1\u989d\uff1b\u7a0e\u7387\uff1b\u7a0e\u989d\uff1b\u6216\u5176\u4ed6\u5f3a\u5236\u6027\u4fe1\u606f\uff0c\u5356\u65b9\u53ef\u4ee5\u9009\u62e9\u4ee5\u4e0b\u4e24\u79cd\u65b9\u6848\u4e4b\u4e00\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f00\u5177\u7535\u5b50\u8c03\u6574\u53d1\u7968\uff1b\u6216<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u53d1\u7968\u662f\u53e6\u4e00\u79cd\u9009\u62e9\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6839\u636e 91\/2026 \u53f7\u901a\u51fd\u5904\u7406\u9519\u8bef\u53d1\u7968\u539f\u5219\u7684\u5173\u952e\u6240\u5728\uff0c\u8be5\u539f\u5219\u5141\u8bb8\u4f1a\u8ba1\u5e08\u4e3b\u52a8\u9009\u62e9\u9002\u5408\u4f01\u4e1a\u5b9e\u9645\u60c5\u51b5\u7684\u65b9\u6cd5\uff0c\u800c\u4e0d\u662f\u50cf\u4ee5\u524d\u7684\u67d0\u4e9b\u6cd5\u89c4\u90a3\u6837\u88ab\u8feb\u9075\u5faa\u5355\u4e00\u683c\u5f0f\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_ghi_noi_dung_khi_lap_hoa_don_dieu_chinh_hoa_don_thay_the\"><\/span><b>\u7f16\u5236\u8c03\u6574\u53d1\u7968\u548c\u8865\u53d1\u53d1\u7968\u65f6\u5982\u4f55\u586b\u5199\u5185\u5bb9\u7684\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u65b9\u4fbf\u4f1a\u8ba1\u4eba\u5458\u5728\u7f16\u5236\u53d1\u7968\u65f6\u8fdb\u884c\u6bd4\u8f83\u5e76\u907f\u514d\u6df7\u6dc6\uff0c\u4ee5\u4e0b\u662f\u6bcf\u79cd\u9009\u9879\u6240\u9700\u5305\u542b\u4fe1\u606f\u7684\u6c47\u603b\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><b>\u9009\u9879<\/b><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><b>\u5fc5\u987b\u5728\u53d1\u7968\u4e0a\u6ce8\u660e\u6b64\u9879\u3002<\/b><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><b>\u5904\u7406\u6027\u8d28<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><span style=\"font-weight: 400;\">\u8c03\u6574\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><span style=\"font-weight: 400;\">\u53d1\u7968\u8c03\u6574\u4fe1\u606f\uff1a\u53d1\u7968\u7f16\u53f7\u2026\uff0c\u7b26\u53f7\u2026\uff0c\u7f16\u53f7\u2026\uff0c\u65e5\u671f\u2026\u6708\u2026\u5e74\u2026<\/span><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><span style=\"font-weight: 400;\">\u4ec5\u8c03\u6574\u4e0e\u539f\u53d1\u7968\u91d1\u989d\u7684\u5dee\u989d\uff08\u589e\u52a0\/\u51cf\u5c11\uff09\uff1b\u539f\u53d1\u7968\u4ecd\u5177\u6709\u4e00\u5b9a\u7684\u6cd5\u5f8b\u6548\u529b\u3002\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><span style=\"font-weight: 400;\">\u8865\u53d1\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><span style=\"font-weight: 400;\">\u6b64\u53d1\u7968\u8868\u683c\u7f16\u53f7...\uff0c\u7b26\u53f7...\uff0c\u7f16\u53f7...\uff0c\u65e5\u671f...\u6708...\u5e74...<\/span><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><span style=\"font-weight: 400;\">\u8bf7\u66ff\u6362\u4e4b\u524d\u9519\u8bef\u53d1\u7968\u7684\u5168\u90e8\u5185\u5bb9\uff1b\u539f\u53d1\u7968\u5df2\u5931\u6548\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e0a\u8ff0\u6587\u672c\u4e2d\u51c6\u786e\u5f15\u7528\u539f\u59cb\u53d1\u7968\u4fe1\u606f\uff08\u8868\u683c\u7f16\u53f7\u3001\u7b26\u53f7\u3001\u53d1\u7968\u53f7\u7801\u3001\u5f00\u7968\u65e5\u671f\uff09\u662f\u5f3a\u5236\u6027\u8981\u6c42\u3002\u8fd9\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u548c\u76f8\u5173\u65b9\u8f7b\u677e\u6838\u5b9e\u548c\u8ffd\u6eaf\u53d1\u7968\u7684\u8c03\u6574\u5386\u53f2\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6839\u636e\u9519\u8bef\u7a0b\u5ea6\u4ed4\u7ec6\u8003\u8651\u8fd9\u4e24\u79cd\u65b9\u6848\uff0c\u5e76\u4e0e\u4e70\u65b9\u8fbe\u6210\u4e00\u81f4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_khi_nhieu_hoa_don_cua_cung_mot_nguoi_mua_sai_cung_mot_noi_dung_trong_thang\"><\/span><b>\u5982\u4f55\u5904\u7406\u540c\u4e00\u4e70\u5bb6\u5728\u4e00\u4e2a\u6708\u5185\u5f00\u51fa\u7684\u591a\u5f20\u53d1\u7968\u5305\u542b\u76f8\u540c\u9519\u8bef\u4fe1\u606f\u7684\u60c5\u51b5\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u8df5\u4e2d\uff0c\u4f01\u4e1a\u5728\u4e00\u4e2a\u6708\u5185\u5411\u540c\u4e00\u5ba2\u6237\u5f00\u5177\u591a\u5f20\u53d1\u7968\uff0c\u4e14\u6240\u6709\u53d1\u7968\u5747\u5305\u542b\u76f8\u540c\u9519\u8bef\u7684\u60c5\u51b5\u5e76\u4e0d\u5c11\u89c1\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6839\u636e\u7b2c91\/2026\u53f7\u901a\u51fd\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\uff0c\u5356\u65b9\u53ef\u4ee5\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u7acb <\/span><b>01 \u8c03\u6574\u53d1\u7968<\/b><span style=\"font-weight: 400;\"> \u6216\u8005 <\/span><b>01 \u8865\u53d1\u53d1\u7968<\/b><span style=\"font-weight: 400;\"> \u8fd9\u9002\u7528\u4e8e\u591a\u5f20\u9519\u8bef\u53d1\u7968\uff0c\u4ee5\u53ca\u4ee5\u4e0b\u60c5\u51b5\uff1a <\/span><b>\u6839\u636e\u8868\u683c\u7f16\u53f7 01\/BK-\u0110CTT \u63d0\u4ea4\u7684\u58f0\u660e<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u5927\u5927\u51cf\u5c11\u4e86\u4f1a\u8ba1\u5e08\u5728\u5904\u7406\u56e0\u540c\u4e00\u539f\u56e0\u4ea7\u751f\u7684\u4e00\u7cfb\u5217\u9519\u8bef\u53d1\u7968\u65f6\u7684\u5de5\u4f5c\u91cf\uff0c\u800c\u65e0\u9700\u4e3a\u6bcf\u5f20\u539f\u59cb\u53d1\u7968\u5355\u72ec\u521b\u5efa\u8c03\u6574\u6216\u66ff\u6362\u53d1\u7968\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_truoc_khi_dieu_chinh_thay_the_doi_voi_nguoi_mua_la_to_chuc_doanh_nghiep_ho_hoac_ca_nhan_kinh_doanh\"><\/span><b>\u5bf9\u4e8e\u7ec4\u7ec7\u3001\u4f01\u4e1a\u3001\u5bb6\u5ead\u6216\u4e2a\u4f53\u7ecf\u8425\u8005\u7b49\u4e70\u5bb6\uff0c\u5728\u8fdb\u884c\u8c03\u6574\u6216\u66f4\u6362\u4e4b\u524d\u9700\u8981\u9075\u5faa\u7684\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c91\/2026\u53f7\u901a\u77e5\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\uff0c\u53e6\u4e00\u9879\u91cd\u8981\u5185\u5bb9\u662f\u8981\u6c42\u53cc\u65b9\u534f\u8c03\u5904\u7406\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5982\u679c\u4e70\u65b9\u662f\u7ec4\u7ec7\u3001\u4f01\u4e1a\u3001\u5bb6\u5ead\u4f01\u4e1a\u6216\u4e2a\u4f53\u7ecf\u8425\u8005\uff0c\u5219\u5728\u5f00\u5177\u8c03\u6574\u53d1\u7968\u6216\u8865\u53d1\u53d1\u7968\u4e4b\u524d\uff0c\u53cc\u65b9\u5fc5\u987b\u9075\u5b88\u7b2c91\/2026\/TT-BTC\u53f7\u901a\u77e5\u7b2c10\u6761\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u53e5\u8bdd\u8bf4\uff0c\u8c03\u6574\u6216\u66f4\u6362\u53d1\u7968\u5e76\u975e\u5356\u65b9\u5355\u65b9\u9762\u51b3\u5b9a\uff0c\u800c\u662f\u9700\u8981\u4e0e\u4e70\u65b9\u8fbe\u6210\u4e00\u81f4\u5e76\u534f\u8c03\uff0c\u4ee5\u786e\u4fdd\u65b0\u53d1\u7968\u7684\u51c6\u786e\u6027\u548c\u6709\u6548\u6027\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_sau_khi_xu_ly_hoa_don_sai_sot\"><\/span><b>\u66f4\u6b63\u9519\u8bef\u53d1\u7968\u540e\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b8c\u6210\u8c03\u6574\u6216\u8865\u53d1\u53d1\u7968\u7684\u6d41\u7a0b\u540e\uff0c\u4f01\u4e1a\u4e0d\u5f97\u7701\u7565\u7a0e\u52a1\u7533\u62a5\u73af\u8282\u3002\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u7533\u62a5\u5fc5\u987b\u7b26\u5408\u7a0e\u6536\u7ba1\u7406\u548c\u589e\u503c\u7a0e\uff08VAT\uff09\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u786e\u4fdd\u51c6\u786e\u53cd\u6620\u4ea4\u6613\u7684\u5b9e\u9645\u60c5\u51b5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u5904\u7406\u9519\u8bef\u53d1\u7968\u8fc7\u7a0b\u4e2d\u6700\u5bb9\u6613\u88ab\u5ffd\u89c6\u7684\u4e00\u6b65\uff0c\u56e0\u4e3a\u8bb8\u591a\u4f1a\u8ba1\u5e08\u53ea\u4e13\u6ce8\u4e8e\u91cd\u65b0\u5f00\u5177\u53d1\u7968\uff0c\u800c\u5fd8\u8bb0\u5ba1\u67e5\u5f00\u5177\u53d1\u7968\u671f\u95f4\u76f8\u5e94\u7684\u7a0e\u52a1\u7533\u62a5\u6570\u636e\uff0c\u4ece\u800c\u5bfc\u81f4\u53d1\u7968\u4e0e\u7eb3\u7a0e\u7533\u62a5\u8868\u4e4b\u95f4\u5b58\u5728\u5dee\u5f02\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_tra_lai_toan_bo_hoac_mot_phan_hang_hoa_dich_vu\"><\/span><b>\u9000\u56de\u5168\u90e8\u6216\u90e8\u5206\u5546\u54c1\u6216\u670d\u52a1\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u53d1\u7968\u5185\u5bb9\u9519\u8bef\u7684\u60c5\u51b5\u5916\uff0c\u7b2c91\/2026\u53f7\u901a\u77e5\u8fd8\u660e\u786e\u89c4\u5b9a\u4e86\u4e70\u65b9\u9000\u8d27\u7684\u60c5\u51b5\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u53cc\u65b9\u5fc5\u987b\u2026\u2026 <\/span><b>\u5f00\u5177\u53d1\u7968\uff0c\u4ee5\u53cd\u6620\u9000\u56de\u5546\u54c1\u6216\u670d\u52a1\u7684\u4ef7\u503c\u3002<\/b><span style=\"font-weight: 400;\">\u8fd9\u4e3a\u8c03\u6574\u53cc\u65b9\u7684\u6536\u5165\u548c\u76f8\u5e94\u7684\u7eb3\u7a0e\u4e49\u52a1\u63d0\u4f9b\u4e86\u4f9d\u636e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chiet_khau_thuong_mai_xac_dinh_sau_khi_xuat_hoa_don\"><\/span><b>\u8d38\u6613\u6298\u6263\u662f\u5728\u5f00\u5177\u53d1\u7968\u540e\u786e\u5b9a\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u7684\u8d38\u6613\u6298\u6263 <\/span><b>\u53d1\u7968\u5f00\u5177\u540e<\/b><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5356\u65b9\u9700\u8981\u6309\u7167\u89c4\u5b9a\u5f00\u5177\u8c03\u6574\u53d1\u7968\u6216\u8865\u53d1\u53d1\u7968\uff0c\u4ee5\u66f4\u6b63\u5148\u524d\u5f00\u5177\u53d1\u7968\u7684\u91d1\u989d\u548c\u589e\u503c\u7a0e\u989d\u3002\u8fd9\u4e0e\u8ba8\u8bba\u7b2c91\/2026\u53f7\u901a\u77e5\u4e2d\u5173\u4e8e\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\u5bc6\u4e0d\u53ef\u5206\uff0c\u56e0\u4e3a\u672c\u8d28\u4e0a\u5b83\u4ecd\u7136\u662f\u5bf9\u539f\u59cb\u53d1\u7968\u6570\u636e\u7684\u4e00\u79cd\u8c03\u6574\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_viec_thieu_ghi_chu_tren_hoa_don_dieu_chinh_thay_the\"><\/span><b>\u5173\u4e8e\u8c03\u6574\/\u66f4\u6362\u53d1\u7968\u7f3a\u5c11\u5907\u6ce8\u7684\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u8c03\u6574\u6216\u66ff\u6362\u53d1\u7968\u7f3a\u5c11\u5982\u4e0a\u6240\u8ff0\u7684\u5bf9\u539f\u59cb\u53d1\u7968\u7684\u5f15\u7528\uff0c\u5219\u8be5\u53d1\u7968\u5c06\u88ab\u89c6\u4e3a\u65e0\u6548\u3002\u8fd9\u610f\u5473\u7740\u8c03\u6574\u6216\u66ff\u6362\u7684\u5168\u90e8\u6cd5\u5f8b\u6548\u529b\u5c06\u4e0d\u88ab\u8ba4\u53ef\uff0c\u4ece\u800c\u7ed9\u4e70\u5356\u53cc\u65b9\u5e26\u6765\u7a0e\u52a1\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_khi_hoa_don_dieu_chinh_hoa_don_thay_the_khi_tiep_tuc_phat_hien_sai_sot\"><\/span><b>\u5f53\u53d1\u73b0\u5176\u4ed6\u9519\u8bef\u65f6\uff0c\u5904\u7406\u8c03\u6574\u53d1\u7968\u548c\u8865\u53d1\u53d1\u7968\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9525\" aria-describedby=\"caption-attachment-9525\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9525\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9525\" class=\"wp-caption-text\">\u6839\u636e\u7b2c91\u53f7\u901a\u77e5\uff0c\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\u5982\u4e0b\uff1a\u5f53\u8c03\u6574\u6216\u66ff\u6362\u540e\u7684\u53d1\u7968\u518d\u6b21\u53d1\u73b0\u6709\u9519\u8bef\u65f6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u60c5\u51b5\u867d\u7136\u590d\u6742\uff0c\u4f46\u5728\u5b9e\u8df5\u4e2d\u5374\u76f8\u5f53\u5e38\u89c1\uff1a\u4f1a\u8ba1\u4eba\u5458\u5728\u5f00\u5177\u8c03\u6574\u6216\u66ff\u6362\u53d1\u7968\u540e\uff0c\u53d1\u73b0\u4e86\u65b0\u7684\u9519\u8bef\u3002\u6839\u636e\u7b2c91\/2026\u53f7\u901a\u51fd\u4e2d\u89c4\u5b9a\u7684\u9519\u8bef\u53d1\u7968\u5904\u7406\u539f\u5219\uff0c\u5356\u65b9\u2026\u2026 <\/span><b>\u7ee7\u7eed\u5f00\u5177\u8c03\u6574\u53d1\u7968\u6216\u8865\u53d1\u53d1\u7968\u3002<\/b><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u5b58\u5728\u7b26\u5408\u76f8\u5173\u89c4\u5b9a\u7684\u9519\u8bef\u53d1\u7968\uff0c\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8865\u53d1\u53d1\u7968\uff1a<\/b><span style=\"font-weight: 400;\"> \u53d1\u7968\u6309\u987a\u5e8f\u94fe\u63a5\u6210 F0\u3001F1\u3001F2\u3001F3\u3001\u2026Fn \u94fe\uff08\u6bcf\u4e2a\u540e\u7eed\u53d1\u7968\u90fd\u4f1a\u66ff\u6362\u524d\u4e00\u4e2a\u53d1\u7968\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u4e8e\u8c03\u6574\u53d1\u7968\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u503c\u4f7f\u7528\u516c\u5f0f F0 + F1 + F2 + F3 +\u2026+ Fn \u76f8\u52a0\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u5c24\u5176\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u539f\u5219\uff1a<\/b><span style=\"font-weight: 400;\"> \u5148\u524d\u5f00\u5177\u7684\u8c03\u6574\u53d1\u7968\u65e0\u6cd5\u53d6\u6d88\u3002\u6b64\u9879\u89c4\u5b9a\u65e8\u5728\u786e\u4fdd\u8c03\u6574\u53d1\u7968\u6d41\u7a0b\u7684\u8fde\u7eed\u6027\u548c\u900f\u660e\u5ea6\uff0c\u9632\u6b62\u968f\u610f\u53d6\u6d88\u53d1\u7968\uff0c\u4ee5\u514d\u65e5\u540e\u9020\u6210\u6570\u636e\u6838\u5bf9\u56f0\u96be\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_nam_ro_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>\u4e3a\u4ec0\u4e48\u4e86\u89e3\u7b2c 91\/2026 \u53f7\u901a\u51fd\u4e2d\u5173\u4e8e\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\u5f88\u91cd\u8981\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u5ba1\u67e5\u6240\u6709\u5177\u4f53\u6848\u4f8b\uff0c\u53ef\u4ee5\u770b\u51fa\uff0c\u7b2c 91\/2026 \u53f7\u901a\u77e5\u4e2d\u7684\u89c4\u5b9a\u4e0d\u4ec5\u4ec5\u662f\u884c\u653f\u7a0b\u5e8f\uff0c\u800c\u4e14\u76f4\u63a5\u5f71\u54cd\u5230\u4f01\u4e1a\u4f1a\u8ba1\u548c\u7a0e\u52a1\u8bb0\u5f55\u7684\u6709\u6548\u6027\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f1a\u8ba1\u4eba\u5458\u51fa\u73b0\u7a0b\u5e8f\u9519\u8bef\uff0c\u4f8b\u5982\u9009\u62e9\u9519\u8bef\u7684\u8c03\u6574\u6216\u66ff\u6362\u53d1\u7968\u7c7b\u578b\u3001\u5fd8\u8bb0\u53d1\u900104\/SS-H\u0110\u0110T\u53f7\u901a\u77e5\u5355\uff0c\u6216\u9057\u6f0f\u6ce8\u660e\u539f\u59cb\u53d1\u7968\u4fe1\u606f\uff0c\u5219\u8be5\u53d1\u7968\u53ef\u80fd\u88ab\u89c6\u4e3a\u65e0\u6548\u3002\u8fd9\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8d39\u7528\u4e0d\u88ab\u8ba4\u53ef\u3001\u8fdb\u9879\u589e\u503c\u7a0e\u65e0\u6cd5\u62b5\u6263\uff0c\u6216\u8005\u4f01\u4e1a\u5728\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u9762\u4e34\u8865\u7f34\u7a0e\u6b3e\u6216\u7f5a\u6b3e\u3002\u8fd9\u4e5f\u662f\u8bb8\u591a\u4e2d\u5c0f\u4f01\u4e1a\u9009\u62e9\u4f7f\u7528\u8fd9\u79cd\u65b9\u6cd5\u7684\u539f\u56e0\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e3a\u4e86\u786e\u4fdd MAN \u2013 Master Accountant Network \u7684\u4e13\u4e1a\u56e2\u961f\u4ece\u4e00\u5f00\u59cb\u5c31\u66f4\u65b0\u5e76\u6b63\u786e\u5e94\u7528\u65b0\u6cd5\u89c4\uff0c\u800c\u4e0d\u662f\u81ea\u5df1\u5904\u7406\u5e76\u5192\u7740\u51fa\u9519\u7684\u98ce\u9669\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u76f8\u53cd\uff0c\u5982\u679c\u4f01\u4e1a\u548c\u4f1a\u8ba1\u5e08\u4ece\u4e00\u5f00\u59cb\u5c31\u4e86\u89e3\u6839\u636e 91\/2026 \u53f7\u901a\u51fd\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\uff0c\u90a3\u4e48\u5904\u7406\u9519\u8bef\u7684\u8fc7\u7a0b\u5c06\u4f1a\u5feb\u901f\u800c\u6b63\u786e\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u8fde\u9501\u9519\u8bef\u7684\u98ce\u9669\uff0c\u5c24\u5176\u662f\u5728\u8fde\u7eed\u66ff\u6362\u53d1\u7968\u5e8f\u5217\u4e2d\uff0c\u5982\u679c\u4e0d\u5bc6\u5207\u76d1\u63a7\uff0c\u8fd9\u4e9b\u5e8f\u5217\u5f88\u5bb9\u6613\u6df7\u6dc6\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_thuc_te_khi_ap_dung_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>\u5173\u4e8e\u5e94\u7528\u7b2c 91\/2026 \u53f7\u901a\u77e5\u5904\u7406\u9519\u8bef\u53d1\u7968\u539f\u5219\u7684\u4e00\u4e9b\u5b9e\u7528\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\uff0c\u4f1a\u8ba1\u4eba\u5458\u5e94\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u76f8\u5173\u6cd5\u89c4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f18\u5148\u6b63\u786e\u8bc6\u522b\u9519\u8bef\u7684\u6027\u8d28\uff1a<\/b><span style=\"font-weight: 400;\"> \u5728\u51b3\u5b9a\u5982\u4f55\u5904\u7406\u9519\u8bef\u4e4b\u524d\uff0c\u65e0\u8bba\u662f\u66f4\u6539\u7a0e\u52a1\u8bc6\u522b\u53f7\u3001\u91d1\u989d\u3001\u7a0e\u7387\u3001\u7a0e\u989d\u8fd8\u662f\u5546\u54c1\uff0c\u90fd\u9700\u8981\u786e\u5b9a\u662f\u9700\u8981\u5f00\u5177\u65b0\u53d1\u7968\u8fd8\u662f\u53ea\u9700\u53d1\u9001\u901a\u77e5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0e\u4e70\u5bb6\u5546\u5b9a\u65b9\u6848\u3002<\/b><span style=\"font-weight: 400;\">\u5728\u5f00\u5177\u8c03\u6574\u6216\u66ff\u6362\u53d1\u7968\u4e4b\u524d\uff0c\u5c24\u5176\u662f\u5f53\u4e70\u65b9\u662f\u7ec4\u7ec7\u3001\u4f01\u4e1a\u6216\u5bb6\u5ead\/\u4e2a\u4eba\u4f01\u4e1a\u65f6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ed4\u7ec6\u67e5\u9605\u53c2\u8003\u8bf4\u660e\u3002<\/b><span style=\"font-weight: 400;\"> \u5728\u8c03\u6574\/\u66f4\u6362\u53d1\u7968\u4e0a\uff0c\u8bf7\u6ce8\u660e\uff08\u8868\u683c\u7f16\u53f7\u3001\u7b26\u53f7\u3001\u53d1\u7968\u7f16\u53f7\u3001\u539f\u59cb\u53d1\u7968\u5f00\u5177\u65e5\u671f\uff09\uff0c\u4ee5\u907f\u514d\u53d1\u7968\u88ab\u89c6\u4e3a\u65e0\u6548\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bc6\u5207\u76d1\u63a7\u53d1\u7968\u6d41\u7a0b\u3002<\/b><span style=\"font-weight: 400;\">\u5982\u679c\u9700\u8981\u8fdb\u884c\u591a\u6b21\u8c03\u6574\u6216\u66f4\u6362\uff0c\u5728\u4efb\u4f55\u60c5\u51b5\u4e0b\u90fd\u4e0d\u5e94\u53d6\u6d88\u5148\u524d\u5f00\u5177\u7684\u8c03\u6574\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5ba1\u6838\u7eb3\u7a0e\u7533\u62a5\u8d44\u6599\u3002<\/b><span style=\"font-weight: 400;\">\u66f4\u6b63\u9519\u8bef\u53d1\u7968\u540e\uff0c\u7acb\u5373\u786e\u4fdd\u7eb3\u7a0e\u7533\u62a5\u8868\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u4ea4\u6613\u60c5\u51b5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4fdd\u7559\u5b8c\u6574\u8bb0\u5f55\u3002<\/b><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u901a\u77e5\u8868\u683c 04\/SS-H\u0110\u0110T\u3001\u58f0\u660e\u8868\u683c 01\/BK-\u0110CTT \u4ee5\u53ca\u4e0e\u4e70\u65b9\u7684\u534f\u8bae\u8bb0\u5f55\uff08\u5982\u6709\uff09\uff0c\u4ee5\u4fbf\u5728\u5fc5\u8981\u65f6\u8fdb\u884c\u6838\u5b9e\u548c\u89e3\u91ca\u3002<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/05-thay-doi-quan-trong-khi-dieu-chinh-hoa-don-dien-tu\/\">\u8c03\u6574\u7535\u5b50\u53d1\u7968\u65f6\u7684 5 \u4e2a\u5173\u952e\u53d8\u5316\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7ed3\u8bba\u548c\u5efa\u8bae<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u6b64\u53ef\u89c1\uff0c\u6839\u636e\u7b2c 91\/2026 \u53f7\u901a\u77e5\uff0c\u5904\u7406\u9519\u8bef\u53d1\u7968\u7684\u539f\u5219\u76f8\u5f53\u8be6\u7ec6\u548c\u5168\u9762\uff0c\u6db5\u76d6\u4e86\u4ece\u4e0d\u5f71\u54cd\u7a0e\u989d\u7684\u8f7b\u5fae\u9519\u8bef\u5230\u4e0e\u7a0e\u53f7\u3001\u91d1\u989d\u548c\u7a0e\u7387\u76f4\u63a5\u76f8\u5173\u7684\u4e25\u91cd\u9519\u8bef\uff1b\u4ece\u4e2a\u522b\u6848\u4f8b\u5230\u540c\u6708\u4e00\u7cfb\u5217\u6848\u4f8b\uff1b\u751a\u81f3\u5305\u62ec\u9700\u8981\u5bf9\u540c\u4e00\u5f20\u539f\u59cb\u53d1\u7968\u8fdb\u884c\u91cd\u590d\u5904\u7406\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u7b2c 91\/2026 \u53f7\u901a\u51fd\u53d1\u5e03\u4e4b\u65f6\u8d77\uff0c\u7406\u89e3\u5e76\u6b63\u786e\u5e94\u7528\u8fd9\u4e9b\u539f\u5219\u5c06\u6709\u52a9\u4e8e\u4f1a\u8ba1\u5e08\u548c\u4f01\u4e1a\u4e3b\u52a8\u51c6\u786e\u5730\u5904\u7406\u9519\u8bef\u53d1\u7968\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u53d1\u7968\u6709\u6548\u6027\u98ce\u9669\u4ee5\u53ca\u65e5\u540e\u7a0e\u52a1\u7ed3\u7b97\u4e2d\u51fa\u73b0\u7684\u95ee\u9898\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5728\u5904\u7406\u9519\u8bef\u53d1\u7968\u3001\u6839\u636e\u6700\u65b0\u6cd5\u89c4\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u65b9\u9762\u9700\u8981\u76f4\u63a5\u7684\u5efa\u8bae\u548c\u652f\u6301\uff0c\u89e3\u51b3\u65b9\u6848\u662f\u2026\u2026 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-dich-vu\/\">\u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u901a\u8fc7\u4e0e MAN \u7b49\u4e13\u4e1a\u3001\u7ecf\u9a8c\u4e30\u5bcc\u7684\u5355\u4f4d\u5408\u4f5c\uff0c\u60a8\u53ef\u4ee5\u83b7\u5f97\u4e13\u5bb6\u652f\u6301\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\uff0c\u5e76\u8282\u7701\u8fd0\u8425\u65f6\u95f4\u3002\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u54a8\u8be2\uff0c\u5feb\u901f\u54cd\u5e94\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>\u5173\u4e8e\u6839\u636e\u7b2c91\/2026\u53f7\u901a\u51fd\u5904\u7406\u9519\u8bef\u53d1\u7968\u539f\u5219\u7684\u5e38\u89c1\u95ee\u9898\u89e3\u7b54<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_sai_ten_dia_chi_nguoi_mua_co_bat_buoc_phai_lap_lai_khong\"><\/span><b>\u5982\u679c\u53d1\u7968\u4e0a\u7684\u4e70\u65b9\u59d3\u540d\u6216\u5730\u5740\u6709\u8bef\uff0c\u662f\u5426\u5fc5\u987b\u91cd\u65b0\u5f00\u5177\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u5982\u679c\u53d1\u7968\u4ec5\u5b58\u5728\u4e70\u65b9\u59d3\u540d\u3001\u5730\u5740\u6216\u5176\u4ed6\u4fe1\u606f\u9519\u8bef\uff0c\u800c\u7a0e\u52a1\u8bc6\u522b\u53f7\u3001\u91d1\u989d\u3001\u7a0e\u7387\u3001\u7a0e\u989d\u6216\u5546\u54c1\u4fe1\u606f\u5747\u65e0\u8bef\uff0c\u5219\u5356\u65b9\u65e0\u9700\u91cd\u65b0\u5f00\u5177\u53d1\u7968\u3002\u5356\u65b9\u53ea\u9700\u901a\u77e5\u4e70\u65b9\uff0c\u5e76\u5c06\u901a\u77e5\u5355\u53f704\/SS-H\u0110\u0110T\u63d0\u4ea4\u7a0e\u52a1\u673a\u5173\u5373\u53ef\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_ma_so_thue_tren_hoa_don_thi_xu_ly_the_nao\"><\/span><b>\u5982\u679c\u53d1\u7968\u4e0a\u7684\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\u6709\u8bef\uff0c\u6211\u8be5\u600e\u4e48\u529e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u53d1\u7968\u5fc5\u586b\u5185\u5bb9\u51fa\u73b0\u9519\u8bef\u7684\u6848\u4f8b\u3002\u5356\u65b9\u6709\u4e24\u79cd\u9009\u62e9\uff1a\u6839\u636e\u4e0e\u4e70\u65b9\u7684\u7ea6\u5b9a\uff0c\u5f00\u5177\u8c03\u6574\u53d1\u7968\u6216\u8865\u5f00\u53d1\u7968\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nen_chon_lap_hoa_don_dieu_chinh_hay_hoa_don_thay_the\"><\/span><b>\u5e94\u8be5\u5f00\u5177\u8c03\u6574\u53d1\u7968\u8fd8\u662f\u8865\u53d1\u53d1\u7968\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c91\/2026\u53f7\u901a\u51fd\u5141\u8bb8\u5356\u65b9\u81ea\u7531\u9009\u62e9\u3002\u672c\u8d28\u4e0a\uff0c\u8c03\u6574\u53d1\u7968\u4ec5\u9488\u5bf9\u4e0e\u539f\u59cb\u53d1\u7968\u7684\u5dee\u989d\uff0c\u800c\u66ff\u6362\u53d1\u7968\u5219\u66ff\u6362\u9519\u8bef\u53d1\u7968\u7684\u5168\u90e8\u5185\u5bb9\u3002\u4f1a\u8ba1\u4eba\u5458\u5e94\u6839\u636e\u9519\u8bef\u7684\u7a0b\u5ea6\u505a\u51fa\u51b3\u5b9a\uff0c\u5e76\u5728\u505a\u51fa\u9009\u62e9\u524d\u4e0e\u4e70\u65b9\u8fbe\u6210\u4e00\u81f4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_da_dieu_chinh_hoac_thay_the_roi_ma_van_phat_hien_sai_sot_thi_xu_ly_ra_sao\"><\/span><b>\u5982\u679c\u53d1\u7968\u5df2\u7ecf\u8fc7\u8c03\u6574\u6216\u66f4\u6362\uff0c\u4f46\u4ecd\u7136\u53d1\u73b0\u9519\u8bef\uff0c\u5e94\u8be5\u600e\u4e48\u529e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7ee7\u7eed\u6309\u7167\u89c4\u5b9a\u5f00\u5177\u8c03\u6574\u53d1\u7968\u6216\u8865\u53d1\u53d1\u7968\u3002\u8865\u53d1\u53d1\u7968\u7684\u7f16\u53f7\u987a\u5e8f\u4e3a F0\u3001F1\u3001F2\u3001F3\u3001\u2026\u3001Fn\u3002\u8c03\u6574\u53d1\u7968\u7684\u91d1\u989d\u4e3a F0 + F1 + F2 + F3\u3001\u2026\u3001Fn \u7684\u603b\u548c\u3002\u4efb\u4f55\u60c5\u51b5\u4e0b\u90fd\u4e0d\u5f97\u53d6\u6d88\u5df2\u5f00\u5177\u7684\u8c03\u6574\u53d1\u7968\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_khi_xu_ly_hoa_don_sai_sot_co_can_ke_khai_lai_thue_khong\"><\/span><b>\u66f4\u6b63\u9519\u8bef\u53d1\u7968\u540e\uff0c\u662f\u5426\u9700\u8981\u91cd\u65b0\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u5f00\u5177\u8c03\u6574\u6216\u66ff\u6362\u53d1\u7968\u540e\uff0c\u4f01\u4e1a\u5fc5\u987b\u6309\u7167\u7a0e\u52a1\u7ba1\u7406\u548c\u589e\u503c\u7a0e\u6cd5\u5f8b\u8fdb\u884c\u7533\u62a5\uff0c\u786e\u4fdd\u53d1\u7968\u51c6\u786e\u53cd\u6620\u5b9e\u9645\u4ea4\u6613\uff0c\u907f\u514d\u53d1\u7968\u4e0e\u7eb3\u7a0e\u7533\u62a5\u8868\u4e4b\u95f4\u51fa\u73b0\u5dee\u5f02\u3002\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91\/2026 v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c t\u1eeb 01\/7\/2026, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Theo \u0111\u00f3, t\u00f9y m\u1ee9c \u0111\u1ed9 sai s\u00f3t, k\u1ebf to\u00e1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9522,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=9493"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9493\/revisions"}],"predecessor-version":[{"id":9526,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9493\/revisions\/9526"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9522"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}