{"id":16124,"date":"2021-09-14T15:46:04","date_gmt":"2021-09-14T08:46:04","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16124"},"modified":"2025-12-01T15:31:59","modified_gmt":"2025-12-01T08:31:59","slug":"lam-the-nao-khi-gia-tri-nhap-kho-tren-chung-tu-mua-hang-lai-cong-them-tien-thue","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-gia-tri-nhap-kho-tren-chung-tu-mua-hang-lai-cong-them-tien-thue\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi gi\u00e1 tr\u1ecb nh\u1eadp kho tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng l\u1ea1i c\u1ed9ng th\u00eam ti\u1ec1n 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<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb nh\u1eadp kho tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng b\u1eb1ng t\u1ed5ng ti\u1ec1n h\u00e0ng c\u1ed9ng ti\u1ec1n thu\u1ebf GTGT.<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m c\u00e1c ph\u1ea7n: bi\u1ec3u hi\u1ec7n, nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean nh\u1eadp li\u1ec7u, qu\u1ea3n l\u00fd mua h\u00e0ng<\/p>\n<p><strong>Bi\u1ec3u hi\u1ec7n<\/strong>: Tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng,\u00a0<strong>Gi\u00e1 tr\u1ecb nh\u1eadp kho = T\u1ed5ng ti\u1ec1n h\u00e0ng + Ti\u1ec1n thu\u1ebf GTGT<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-40535\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/Gia-tri-nhap-khotong-tien-tt-1600x686.png\" alt=\"\" width=\"1600\" height=\"686\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/Gia-tri-nhap-khotong-tien-tt-1600x686.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/Gia-tri-nhap-khotong-tien-tt-768x329.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/Gia-tri-nhap-khotong-tien-tt-50x21.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/Gia-tri-nhap-khotong-tien-tt-1536x659.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/Gia-tri-nhap-khotong-tien-tt-60x26.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/Gia-tri-nhap-khotong-tien-tt-100x43.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/Gia-tri-nhap-khotong-tien-tt.png 1894w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p>&nbsp;<\/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. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/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><strong>2.1. Nguy\u00ean nh\u00e2n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi l\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kho c\u00f3 ti\u1ec1n thu\u1ebf GTGT, nh\u01b0ng ph\u1ea7n m\u1ec1m l\u1ea1i c\u1ed9ng ti\u1ec1n thu\u1ebf n\u00e0y v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho, khi\u1ebfn s\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c.<\/p>\n<p><strong>Nguy\u00ean nh\u00e2n:\u00a0<\/strong>Do \u0111ang \u0111\u1ec3 tr\u1ed1ng\u00a0<strong>TK thu\u1ebf GTGT<\/strong>\u00a0n\u00ean ph\u1ea7n m\u1ec1m s\u1ebd c\u1ed9ng ti\u1ec1n thu\u1ebf VAT v\u00e0o\u00a0<strong>Gi\u00e1 tr\u1ecb nh\u1eadp kho<\/strong>.<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi <strong>H\u00f3a \u0111\u01a1n mua h\u00e0ng trong n\u01b0\u1edbc<\/strong>: Do \u0111ang \u0111\u1ec3 tr\u1ed1ng t\u00e0i kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-40545\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/Mua-hang-bo-trong-1600x681.png\" alt=\"\" width=\"1600\" height=\"681\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/Mua-hang-bo-trong-1600x681.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/Mua-hang-bo-trong-768x327.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/Mua-hang-bo-trong-50x21.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/Mua-hang-bo-trong-1536x653.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/Mua-hang-bo-trong-60x26.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/Mua-hang-bo-trong-100x43.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/Mua-hang-bo-trong.png 1888w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi <strong>H\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong>: Do \u0111ang \u0111\u1ec3 tr\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-40549\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/Nhap-khau-bo-trong-1600x686.png\" alt=\"\" width=\"1600\" height=\"686\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/Nhap-khau-bo-trong-1600x686.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/Nhap-khau-bo-trong-768x329.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/Nhap-khau-bo-trong-50x21.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/Nhap-khau-bo-trong-1536x659.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/Nhap-khau-bo-trong-60x26.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/Nhap-khau-bo-trong-100x43.png 100w, \/accounting\/wp-content\/uploads\/2025\/12\/Nhap-khau-bo-trong.png 1882w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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><strong>2.2. C\u00e1ch x\u1eed l\u00fd<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0M\u1edf ch\u1ee9ng t\u1eeb Mua h\u00e0ng, nh\u1ea5n\u00a0<strong>B\u1ecf ghi\\S\u1eeda<\/strong>, S\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb mua h\u00e0ng \u0111\u1ec3 b\u1ed5 sung th\u00eam th\u00f4ng tin t\u00e0i kho\u1ea3n thu\u1ebf GTGT <em>(v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng trong n\u01b0\u1edbc)<\/em> v\u00e0 t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng thu\u1ebf GTGT <em>(v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u).<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-40553\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/Dien-tk-thue-dung-1536x681-1.png\" alt=\"\" width=\"1536\" height=\"681\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/Dien-tk-thue-dung-1536x681-1.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/Dien-tk-thue-dung-1536x681-1-768x341.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/Dien-tk-thue-dung-1536x681-1-50x22.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/Dien-tk-thue-dung-1536x681-1-60x27.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/Dien-tk-thue-dung-1536x681-1-100x44.png 100w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2628],"ht-kb-tag":[],"class_list":["post-16124","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-mua-hang-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16124","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=16124"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16124\/revisions"}],"predecessor-version":[{"id":40559,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16124\/revisions\/40559"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16124"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16124"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}