{"id":16685,"date":"2021-09-21T12:02:43","date_gmt":"2021-09-21T05:02:43","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=16685"},"modified":"2025-12-05T10:35:28","modified_gmt":"2025-12-05T03:35:28","slug":"lam-the-nao-khi-hoa-don-khong-len-phu-luc-bang-ke-mua-vao-tren-to-khai-thue-gtgt-khau-tru-01-gtgt","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-hoa-don-khong-len-phu-luc-bang-ke-mua-vao-tren-to-khai-thue-gtgt-khau-tru-01-gtgt\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi h\u00f3a \u0111\u01a1n kh\u00f4ng l\u00ean Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea mua v\u00e0o tr\u00ean t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)?"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb s\u00f3t khi l\u1eadp t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT), gi\u00fap \u0111\u1ea3m b\u1ea3o k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong> c\u00e1c nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn vi\u1ec7c h\u00f3a \u0111\u01a1n kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch kh\u1eafc ph\u1ee5c cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn thu\u1ebf s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT.<\/p>\n<\/div><\/div>\n

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2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n

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Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT), tr\u00ean ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea mua v\u00e0o ki\u1ec3m tra ph\u00e1t hi\u1ec7n s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb, c\u00f3 th\u1ec3 ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1ch kh\u1eafc ph\u1ee5c nh\u01b0 sau:<\/p>\n\n\n\n
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Nguy\u00ean nh\u00e2n 1. Kh\u00f4ng ch\u1ecdn Nh\u00f3m HHDV mua v\u00e0o ho\u1eb7c ch\u1ecdn Nh\u00f3m HHDV kh\u00f4ng ph\u1ea3i l\u00e0 nh\u00f3m 1 ho\u1eb7c 2<\/h4>\n

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C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n

M\u1edf ch\u1ee9ng t\u1eeb, B\u1ecf ghi\/S\u1eeda<\/strong> ch\u1ecdn Nh\u00f3m HHDV mua v\u00e0o<\/strong> l\u00e0 nh\u00f3m 1 ho\u1eb7c 2. Sau \u0111\u00f3 \u1ea5n C\u1ea5t<\/strong> v\u00e0 l\u1eadp l\u1ea1i t\u1edd khai.<\/p>\n

\"\"<\/p>\n

L\u01b0u \u00fd:<\/em> <\/strong><\/p>\n

    \n
  • Nh\u00f3m 3: d\u00e0nh cho t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)<\/li>\n
  • Nh\u00f3m 4 v\u00e0 nh\u00f3m 5: s\u1ebd kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea<\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    Nguy\u00ean nh\u00e2n 2. Ng\u00e0y h\u1ea1ch to\u00e1n ho\u1eb7c Ng\u00e0y h\u00f3a \u0111\u01a1n c\u1ee7a ch\u1ee9ng t\u1eeb l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf<\/h4>\n

    <\/div>

    \n

    \"\"<\/p>\n

    \"\"<\/p>\n

    C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n

    M\u1edf ch\u1ee9ng t\u1eeb, ki\u1ec3m tra l\u1ea1i ng\u00e0y h\u1ea1ch to\u00e1n v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n:<\/p>\n

      \n
    • N\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n, ng\u00e0y h\u1ea1ch to\u00e1n sai: s\u1eeda l\u1ea1i ng\u00e0y \u0111\u00fang.<\/li>\n
    • N\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n, ng\u00e0y h\u1ea1ch to\u00e1n \u0111\u00fang: th\u00ec h\u00f3a \u0111\u01a1n \u0111\u00f3 s\u1ebd kh\u00f4ng k\u00ea khai \u1edf k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y m\u00e0 s\u1ebd l\u00ean \u1edf k\u1ef3 t\u00ednh thu\u1ebf ch\u1ee9a ng\u00e0y h\u00f3a \u0111\u01a1n ho\u1eb7c ng\u00e0y h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<\/div><\/div>\n
      <\/span><\/p>\n

      Nguy\u00ean nh\u00e2n 3. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp sau khi l\u1eadp t\u1edd khai<\/h4>\n

      <\/div>

      \n

      Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 l\u1eadp t\u1edd khai thu\u1ebf GTGT sau \u0111\u00f3 m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec h\u00f3a \u0111\u01a1n s\u1ebd kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea.<\/p>\n

      C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n

      \u0110\u1ec3 h\u00f3a \u0111\u01a1n l\u00ean b\u1ea3ng k\u00ea, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

        \n
      • M\u1edf t\u1edd khai \u0111\u00e3 l\u1eadp, v\u00e0o ph\u1ee5 l\u1ee5c PL 01-2\/GTGT<\/strong><\/li>\n
      • \u1ea4n S\u1eeda\/Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong><\/li>\n
      • T\u00edch ch\u1ecdn v\u00e0o h\u00f3a \u0111\u01a1n m\u1edbi l\u1eadp c\u1ea7n l\u00ean b\u1ea3ng k\u00ea, sau \u0111\u00f3 \u1ea5n \u0110\u1ed3ng \u00fd.<\/strong><\/li>\n<\/ul>\n

        \"\"<\/p>\n<\/div><\/div>\n

        <\/span><\/p>\n

        Nguy\u00ean nh\u00e2n 4. H\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a k\u1ef3 kh\u00e1c<\/h4>\n

        <\/div>

        \n

        C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n

        M\u1edf l\u1ea7n l\u01b0\u1ee3t c\u00e1c t\u1edd khai \u0111\u00e3 l\u1eadp c\u1ee7a c\u00e1c k\u1ef3 kh\u00e1c. Ki\u1ec3m tra b\u1ea3ng k\u00ea mua v\u00e0o \u0111\u00e3 c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u00f3 ch\u01b0a.<\/p>\n

          \n
        • N\u1ebfu h\u00f3a \u0111\u01a1n l\u00ean kh\u00f4ng \u0111\u00fang t\u1edd khai. Th\u1ef1c hi\u1ec7n lo\u1ea1i b\u1ecf h\u00f3a \u0111\u01a1n ra kh\u1ecfi b\u1ea3ng k\u00ea c\u1ee7a t\u1edd khai \u0111\u00f3.<\/li>\n
        • Sau \u0111\u00f3 m\u1edf t\u1edd khai \u0111\u00fang v\u00e0 th\u1ef1c hi\u1ec7n T\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n l\u00ean b\u1ea3ng k\u00ea nh\u01b0 h\u01b0\u1edbng d\u1eabn \u1edf nguy\u00ean nh\u00e2n 3.<\/li>\n<\/ul>\n

          \"\"<\/p>\n<\/div><\/div>\n

          <\/span><\/p>\n

          Nguy\u00ean nh\u00e2n 5. Ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecdn Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/h4>\n

          <\/div>

          \n

          \"\"<\/p>\n

          C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n

          M\u1edf ch\u1ee9ng t\u1eeb, B\u1ecf ghi\\S\u1eeda<\/strong>, ch\u1ecdn l\u1ea1i l\u00e0 Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong> v\u00e0 \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin h\u00f3a \u0111\u01a1n (nh\u01b0 h\u00ecnh d\u01b0\u1edbi)<\/p>\n

          \"\"<\/p>\n<\/div><\/div>\n

          <\/span><\/p>\n

          Nguy\u00ean nh\u00e2n 6. Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111ang h\u1ea1ch to\u00e1n N\u1ee3 TK 1388 (3388)\/C\u00f3 TK 33312<\/h4>\n

          <\/div>

          \n

          Tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong>, t\u1ea1i \u00f4 TK\u0110\u01af Thu\u1ebf GTGT \u0111ang \u0111i\u1ec1n TK kh\u00f4ng ph\u1ea3i 1331.<\/p>\n

          \"\"<\/p>\n

          C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n

            \n
          • S\u1eeda l\u1ea1i TK\u0110\u01af Thu\u1ebf GTGT l\u00e0 TK1331, sau \u0111\u00f3 l\u1eadp l\u1ea1i t\u1edd khai, h\u00f3a \u0111\u01a1n s\u1ebd l\u00ean b\u1ea3ng k\u00ea.<\/li>\n
          • Tr\u01b0\u1eddng h\u1ee3p K\u1ebf to\u00e1n kh\u00f4ng mu\u1ed1n h\u00f3a \u0111\u01a1n nh\u1eadp kh\u1ea9u l\u00ean b\u1ea3ng k\u00ea k\u1ef3 n\u00e0y n\u00ean h\u1ea1ch to\u00e1n v\u00e0o TK 1388 ho\u1eb7c 3888. K\u1ef3 sau th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf v\u00e0 l\u00e0m b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n ti\u1ec1n thu\u1ebf N\u1ee3 1331\/C\u00f3 1388 ho\u1eb7c 3888, h\u00f3a \u0111\u01a1n s\u1ebd l\u00ean b\u1ea3ng k\u00ea k\u1ef3 sau.<\/li>\n<\/ul>\n<\/div><\/div>\n
            <\/span><\/p>\n

            Nguy\u00ean nh\u00e2n 7. \u0110i\u1ec1n thi\u1ebfu s\u1ed1 h\u00f3a \u0111\u01a1n khi h\u1ea1ch to\u00e1n tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi, Ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5<\/h4>\n

            <\/div>

            \n

            Ki\u1ec3m tra l\u1ea1i xem ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 h\u00f3a \u0111\u01a1n hay ch\u01b0a. N\u1ebfu ch\u01b0a th\u00ec \u0111i\u1ec1n b\u1ed5 sung s\u1ed1 h\u00f3a \u0111\u01a1n<\/strong> v\u00e0o tab Thu\u1ebf<\/strong> \u0111\u1ec3 ch\u1ee9ng t\u1eeb l\u00ean \u0111\u01b0\u1ee3c b\u1ea3ng k\u00ea.<\/p>\n

            <\/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":[2636],"ht-kb-tag":[],"class_list":["post-16685","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\/16685","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=16685"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16685\/revisions"}],"predecessor-version":[{"id":43835,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16685\/revisions\/43835"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16685"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16685"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}