{"id":16767,"date":"2021-09-21T16:21:29","date_gmt":"2021-09-21T09:21:29","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16767"},"modified":"2026-04-22T09:24:20","modified_gmt":"2026-04-22T02:24:20","slug":"khi-lap-to-khai-thue-gtgt-ky-nay-thay-hoa-don-mua-vao-cac-ky-truoc-thi-phai-lam-the-nao","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/khi-lap-to-khai-thue-gtgt-ky-nay-thay-hoa-don-mua-vao-cac-ky-truoc-thi-phai-lam-the-nao\/","title":{"rendered":"Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT k\u1ef3 n\u00e0y th\u1ea5y h\u00f3a \u0111\u01a1n mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?"},"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>1. T\u1ed5ng quan<\/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 khi l\u1eadp t\u1edd khai thu\u1ebf GTGT k\u1ef3 n\u00e0y ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc, gi\u00fap \u0111\u1ea3m b\u1ea3o k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u00fang k\u1ef3 v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong> c\u00e1c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng n\u00e0y v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn thu\u1ebf c\u1ee7a doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u00ea khai thu\u1ebf GTGT theo k\u1ef3.<\/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>2. C\u00e1ch x\u1eed l\u00fd<\/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>Nguy\u00ean nh\u00e2n 1. Do ch\u01b0a l\u1eadp t\u1edd khai c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em>V\u00ed d\u1ee5: L\u1eadp t\u1edd khai qu\u00fd 02\/2021 th\u1ea5y h\u00f3a \u0111\u01a1n mua v\u00e0o c\u1ee7a qu\u00fd 01\/2021<\/em><\/p>\n<p><strong>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>L\u1eadp l\u1ea1i t\u1edd khai thu\u1ebf GTGT c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 h\u00f3a \u0111\u01a1n mua v\u00e0o k\u1ef3 n\u00e0o l\u00ean \u0111\u00fang b\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a k\u1ef3 \u0111\u00f3.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd: <\/strong><\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>L\u1eadp t\u1eeb k\u1ef3 thu\u1ebf b\u1eaft \u0111\u1ea7u n\u0103m h\u1ea1ch to\u00e1n d\u1eef li\u1ec7u.<\/em><\/li>\n<li><em>PL gi\u1ea3m thu\u1ebf s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u theo b\u1ea3ng k\u00ea mua\/b\u00e1n, khi d\u1eef li\u1ec7u b\u1ea3ng k\u00ea c\u00f3 nh\u1eefng h\u00f3a \u0111\u01a1n k\u1ef3 kh\u00e1c th\u00ec PL gi\u1ea3m thu\u1ebf c\u0169ng s\u1ebd t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a k\u1ef3 \u0111\u00f3<\/em><\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5: L\u1eadp qu\u00fd 1 r\u1ed3i \u0111\u1ebfn qu\u00fd 2.<\/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>Nguy\u00ean nh\u00e2n 2. Sau khi l\u1eadp t\u1edd khai k\u1ef3 tr\u01b0\u1edbc xong, c\u00f3 s\u1eeda ho\u1eb7c th\u00eam m\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o m\u00e0 kh\u00f4ng l\u1eadp l\u1ea1i t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 \u0111\u00f3<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu k\u1ef3 tr\u01b0\u1edbc th\u1ef1c t\u1ebf K\u1ebf to\u00e1n qu\u00ean, b\u1ecf s\u00f3t ch\u01b0a k\u00ea khai h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean b\u1ea3ng k\u00ea, th\u00ec k\u00ea khai b\u1ed5 sung l\u00ean b\u1ea3ng k\u00ea k\u1ef3 n\u00e0y. Trong tr\u01b0\u1eddng h\u1ee3p n\u1ebfu l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec s\u1ebd ph\u1ea3i l\u1eadp b\u1ed5 sung k\u1ef3 g\u1ed1c c\u1ee7a h\u00f3a \u0111\u01a1n kh\u00f4ng k\u00ea khai k\u1ef3 n\u00e0y. Tham kh\u1ea3o t\u00e0i li\u1ec7u <a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cach-ke-khai-hoa-don-dau-vao-bi-bo-sot-tu-ngay-01072025-theo-luat-thue-gtgt-moi-201691.html\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>N\u1ebfu k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n n\u00e0y\n<ul>\n<li>C\u00e1ch 1: X\u00f3a t\u1edd khai k\u1ef3 tr\u01b0\u1edbc \u0111i l\u1eadp l\u1ea1i. Sau \u0111\u00f3 l\u1eadp t\u1edd khai k\u1ef3 n\u00e0y.<\/li>\n<li>C\u00e1ch 2: M\u1edf t\u1edd khai k\u1ef3 tr\u01b0\u1edbc l\u00ean ch\u1ecdn l\u1ea1i Ch\u1ee9ng t\u1eeb tr\u00ean b\u1ea3ng k\u00ea thu\u1ebf GTGT. Sau \u0111\u00f3 l\u1eadp t\u1edd khai k\u1ef3 n\u00e0y.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-54607\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/Hoa-don-lap-sau-khi-lap-to-khai-1600x1021.png\" alt=\"\" width=\"1600\" height=\"1021\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/Hoa-don-lap-sau-khi-lap-to-khai-1600x1021.png 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/Hoa-don-lap-sau-khi-lap-to-khai-1920x1225.png 1920w, \/accounting\/wp-content\/uploads\/2025\/12\/Hoa-don-lap-sau-khi-lap-to-khai-768x490.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/Hoa-don-lap-sau-khi-lap-to-khai-50x32.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/Hoa-don-lap-sau-khi-lap-to-khai-1536x980.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/Hoa-don-lap-sau-khi-lap-to-khai-2048x1307.png 2048w, \/accounting\/wp-content\/uploads\/2025\/12\/Hoa-don-lap-sau-khi-lap-to-khai-60x38.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/Hoa-don-lap-sau-khi-lap-to-khai-100x64.png 100w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu g\u1eb7p tr\u01b0\u1eddng h\u1ee3p nh\u01b0 tr\u00ean nh\u01b0ng kh\u00f4ng mu\u1ed1n x\u1eed l\u00fd t\u1edd khai c\u0169 do \u0111\u00e3 ch\u1ed1t s\u1ed1 li\u1ec7u th\u00ec x\u1eed l\u00fd theo 2 c\u00e1ch sau:<\/em><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><em>B\u1ecf ch\u1ecdn h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng k\u00ea mua v\u00e0o \u1edf t\u1edd khai hi\u1ec7n t\u1ea1i: t\u1ea1i tab <strong>B\u1ea3ng k\u00ea mua v\u00e0o<\/strong> tr\u00ean t\u1edd khai, b\u1ea5m <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> v\u00e0 b\u1ecf ch\u1ecdn nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai<\/em><\/li>\n<li><em>T\u00e1ch d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u1ec3 h\u00f3a \u0111\u01a1n k\u1ef3 tr\u01b0\u1edbc kh\u00f4ng nh\u1ea3y sang d\u1eef li\u1ec7u c\u1ee7a k\u1ef3 n\u00e0y n\u1eefa<\/em><\/li>\n<\/ul>\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-16767","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\/16767","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=16767"}],"version-history":[{"count":6,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/16767\/revisions"}],"predecessor-version":[{"id":59397,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/16767\/revisions\/59397"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=16767"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16767"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}