{"id":16731,"date":"2021-09-21T15:32:37","date_gmt":"2021-09-21T08:32:37","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=16731"},"modified":"2026-04-24T08:23:22","modified_gmt":"2026-04-24T01:23:22","slug":"lam-the-nao-khi-hoa-don-khong-len-phu-luc-bang-ke-ban-ra-tren-to-khai-thue-gtgt-khau-tru-01-gtgt","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/lam-the-nao-khi-hoa-don-khong-len-phu-luc-bang-ke-ban-ra-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 b\u00e1n ra tr\u00ean t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)?"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra 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 d\u1eef li\u1ec7u k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.
\nN\u1ed9i dung:<\/b><\/p>\n
    \n
  • Nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn h\u00f3a \u0111\u01a1n kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea.<\/li>\n
  • H\u01b0\u1edbng d\u1eabn c\u00e1ch kh\u1eafc ph\u1ee5c t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> k\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn thu\u1ebf s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ch\u1ee9c n\u0103ng l\u1eadp t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb. <\/div><\/div>\n

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

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

    <\/div>

    \nKhi l\u1eadp t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT), tr\u00ean ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea b\u00e1n ra ki\u1ec3m tra ph\u00e1t hi\u1ec7n s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111\u00e3 h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb, c\u00f3 th\u1ec3 t\u00ecm v\u00e0 m\u1edf h\u00f3a \u0111\u01a1n \u0111ang kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea v\u00e0 ki\u1ec3m tra theo c\u00e1c nguy\u00ean nh\u00e2n sau:<\/p>\n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1 Nguy\u00ean nh\u00e2n 1: Ch\u01b0a khai b\u00e1o % thu\u1ebf GTGT tr\u00ean ch\u1ee9ng t\u1eeb<\/b><\/h4>\n

    <\/div>

    \n\"\"
    \nC\u00e1ch kh\u1eafc ph\u1ee5c:<\/b><\/p>\n
      \n
    • M\u1edf ch\u1ee9ng t\u1eeb, \u1ea5n B\u1ecf ghi\/S\u1eeda<\/b>, ch\u1ecdn % Thu\u1ebf GTGT<\/b>. Sau \u0111\u00f3 l\u1eadp l\u1ea1i t\u1edd khai.<\/li>\n
    • L\u01b0u \u00fd:<\/b> N\u1ebfu h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec ch\u1ecdn thu\u1ebf su\u1ea5t l\u00e0 KCT.\u00a0<\/i><\/li>\n<\/ul>\n<\/div><\/div>\n
      <\/span><\/p>\n

      2.2 Nguy\u00ean nh\u00e2n 2: L\u1eadp h\u00f3a \u0111\u01a1n sau khi l\u1eadp t\u1edd khai<\/b><\/h4>\n

      <\/div>

      \nTr\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.
      \nC\u00e1ch kh\u1eafc ph\u1ee5c:<\/b>
      \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 BKBR_01-1\/GTGT<\/strong><\/li>\n
      • \u1ea4n S\u1eeda\/Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/b><\/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.<\/b><\/li>\n<\/ul>\n

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

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

        2.3 Nguy\u00ean nh\u00e2n 3: Ch\u1ecdn nh\u1ea7m Lo\u1ea1i thu\u1ebf l\u00e0 \u0111\u1ea7u v\u00e0o tr\u00ean ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b><\/h4>\n

        <\/div>

        \n\"\"
        \nC\u00e1ch kh\u1eafc ph\u1ee5c:<\/b>
        \nM\u1edf ch\u1ee9ng t\u1eeb, \u1ea5n B\u1ecf ghi\/S\u1eeda<\/b>, s\u1eeda l\u1ea1i Lo\u1ea1i Thu\u1ebf<\/b> l\u00e0 thu\u1ebf \u0111\u1ea7u ra<\/b>.
        \n\"\" <\/div><\/div>\n
        <\/span><\/p>\n

        2.4 Nguy\u00ean nh\u00e2n 4: Ch\u1ecdn nh\u1ea7m Nh\u00f3m HHDV mua v\u00e0o tr\u00ean ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/b><\/h4>\n

        <\/div>

        \n\"\"
        \nC\u00e1ch kh\u1eafc ph\u1ee5c:<\/b><\/p>\n
          \n
        • N\u1ebfu mu\u1ed1n h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng mua l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra ghi d\u01b0\u01a1ng ti\u1ec1n.<\/li>\n
        • M\u1edf ch\u1ee9ng t\u1eeb, \u1ea5n B\u1ecf ghi\/S\u1eeda<\/b>, b\u1ecf tr\u1ed1ng Nh\u00f3m HHDV mua h\u00e0ng<\/b>, t\u00e0i kho\u1ea3n thu\u1ebf GTGT \u0111\u1ec3 TK 3331.<\/li>\n<\/ul>\n

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

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

          2.5 Nguy\u00ean nh\u00e2n 5: Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/h4>\n

          <\/div>

          \nC\u00e1ch kh\u1eafc ph\u1ee5c:<\/b><\/p>\n
            \n
          • L\u1eadp ho\u1eb7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng.<\/li>\n
          • Thao t\u00e1c v\u00e0o b\u00e1n h\u00e0ng – ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 c\u1ed9t TT l\u1eadp h\u00f3a \u0111\u01a1n\u00a0<\/strong> l\u00e0\u00a0Ch\u01b0a l\u1eadp –\u00a0<\/strong>t\u00edch v\u00e0o m\u0169i t\u00ean \u23f7 \u1edf c\u1ed9t ch\u1ee9c n\u0103ng – ch\u1ecdn L\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/li>\n<\/ul>\n

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

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

            2.6 Nguy\u00ean nh\u00e2n 6: Ng\u00e0y h\u00f3a \u0111\u01a1n n\u1eb1m ngo\u00e0i kho\u1ea3ng th\u1eddi gian c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf<\/b><\/h4>\n

            <\/div>

            \n
              \n
            • N\u1ebfu h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng n\u1eb1m ngo\u00e0i kho\u1ea3ng th\u1eddi gian k\u1ef3 t\u00ednh thu\u1ebf th\u00ec s\u1ebd kh\u00f4ng l\u00ean \u0111\u01b0\u1ee3c b\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng c\u1ee7a k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng k\u00ea khai thi\u1ebfu th\u00ec ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung thu\u1ebf GTGT \u0111\u1ea7u ra.<\/li>\n
            • N\u1ebfu h\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i do kh\u00e1ch h\u00e0ng xu\u1ea5t tr\u1ea3 l\u1ea1i t\u1eeb th\u00e1ng tr\u01b0\u1edbc th\u00ec k\u00ea khai v\u00e0o b\u1ea3ng k\u00ea mua v\u00e0o, kh\u00f4ng \u0111\u01b0a l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra.<\/li>\n<\/ul>\n<\/div><\/div>\n
              <\/span><\/p>\n

              2.7 Nguy\u00ean nh\u00e2n 7: T\u00edch nh\u1ea7m v\u00e0o c\u1ed9t HH kh\u00f4ng TH tr\u00ean t\u1edd khai thu\u1ebf GTGT<\/b><\/h4>\n

              <\/div>

              \n

              \"\"<\/p>\n

              C\u00e1ch kh\u1eafc ph\u1ee5c<\/strong>: M\u1edf ch\u1ee9ng t\u1eeb, \u1ea5n B\u1ecf ghi\/S\u1eeda<\/strong>, b\u1ecf t\u00edch c\u1ed9t HH kh\u00f4ng TH tr\u00ean t\u1edd khai thu\u1ebf GTGT.<\/strong><\/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-16731","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/16731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=16731"}],"version-history":[{"count":7,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/16731\/revisions"}],"predecessor-version":[{"id":59475,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/16731\/revisions\/59475"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=16731"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16731"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}