{"id":16627,"date":"2021-09-20T17:23:31","date_gmt":"2021-09-20T10:23:31","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16627"},"modified":"2025-12-09T10:25:56","modified_gmt":"2025-12-09T03:25:56","slug":"lam-the-nao-khi-hd-thue-gtgt-mua-vao-nam-truoc-quen-chua-ke-khai-muon-ke-len-bang-ke-nam-sau","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-hd-thue-gtgt-mua-vao-nam-truoc-quen-chua-ke-khai-muon-ke-len-bang-ke-nam-sau\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi H\u0110 thu\u1ebf GTGT mua v\u00e0o n\u0103m tr\u01b0\u1edbc qu\u00ean ch\u01b0a k\u00ea khai mu\u1ed1n k\u00ea l\u00ean b\u1ea3ng k\u00ea n\u0103m sau?"},"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 x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n mua v\u00e0o \u0111\u00e3 h\u1ea1ch to\u00e1n thu\u1ebf GTGT n\u0103m tr\u01b0\u1edbc nh\u01b0ng mu\u1ed1n k\u00ea l\u00ean b\u1ea3ng k\u00ea n\u0103m sau, \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 thu\u1eadn ti\u1ec7n cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd khi d\u1eef li\u1ec7u l\u00e0m li\u00ean n\u0103m ho\u1eb7c \u0111\u00e3 t\u00e1ch n\u0103m<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch k\u00ea khai thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ch\u1ee9c n\u0103ng l\u1eadp t\u1edd khai v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n. <\/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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>H\u00f3a \u0111\u01a1n mua v\u00e0o \u0111\u00e3 h\u1ea1ch to\u00e1n thu\u1ebf GTGT n\u0103m tr\u01b0\u1edbc nh\u01b0ng mu\u1ed1n k\u00ea l\u00ean b\u1ea3ng k\u00ea n\u0103m sau.<\/p>\n<p><span style=\"color: #0000ff;\"><b>2.1 Tr\u01b0\u1eddng h\u1ee3p 1. D\u1eef li\u1ec7u l\u00e0m li\u00ean n\u0103m<\/b><\/span><\/p>\n<ul>\n<li>Khi l\u1eadp t\u1edd khai n\u0103m sau, h\u00f3a \u0111\u01a1n n\u00e0o c\u1ee7a n\u0103m tr\u01b0\u1edbc ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea khai s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean t\u1edd khai k\u1ef3 ti\u1ebfp theo.<\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\"><b>2.2 Tr\u01b0\u1eddng h\u1ee3p 2. D\u1eef li\u1ec7u \u0111\u00e3 t\u00e1ch n\u0103m<\/b><\/span><\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> Th\u00eam ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/p>\n<ul>\n<li>V\u00e0o <b>T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\/Th\u00eam<\/b><\/li>\n<li>T\u1ea1i Tab <b>H\u1ea1ch to\u00e1n<\/b>: ghi nh\u1eadn b\u00fat to\u00e1n <b>N\u1ee3 1331\/C\u00f3 331 = 0<\/b><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/09\/Hach-toan-tien-thue-0.png\" alt=\"\" width=\"1889\" height=\"635\" \/><br \/>\n<b>B\u01b0\u1edbc 2:<\/b> \u0110i\u1ec1n th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/p>\n<ul>\n<li>T\u1ea1i Tab <b>H\u00f3a \u0111\u01a1n<\/b>: \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin h\u00f3a \u0111\u01a1n (nh\u01b0 h\u00ecnh)<\/li>\n<li>Khi l\u1eadp t\u1edd khai ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y th\u00f4ng tin h\u00f3a \u0111\u01a1n b\u00ean tab H\u00f3a \u0111\u01a1n l\u00ean t\u1edd b\u1ea3ng k\u00ea thu\u1ebf.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/09\/Tab-HD-tren-NVK2.png\" alt=\"\" width=\"1910\" height=\"650\" \/><\/p>\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":[2636],"ht-kb-tag":[],"class_list":["post-16627","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16627","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=16627"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16627\/revisions"}],"predecessor-version":[{"id":47899,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16627\/revisions\/47899"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16627"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16627"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}