{"id":16867,"date":"2021-09-23T09:03:50","date_gmt":"2021-09-23T02:03:50","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16867"},"modified":"2025-12-09T13:48:12","modified_gmt":"2025-12-09T06:48:12","slug":"lam-the-nao-khi-thue-gtgt-dau-vao-lech-voi-so-cai-tk-133","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-thue-gtgt-dau-vao-lech-voi-so-cai-tk-133\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u1ec7ch v\u1edbi s\u1ed5 c\u00e1i TK 133?"},"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 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u1ec7ch v\u1edbi s\u1ed5 c\u00e1i TK133, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ed3ng nh\u1ea5t.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong>\u00a0nh\u1eadn di\u1ec7n v\u1ea5n \u0111\u1ec1, ki\u1ec3m tra s\u1ed5 s\u00e1ch, \u0111\u1ed1i chi\u1ebfu v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n vi\u00ean, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 qu\u1ea3n l\u00fd thu\u1ebf GTGT v\u00e0 s\u1ed5 c\u00e1i TK133.<\/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<p>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u1ec7ch v\u1edbi s\u1ed5 c\u00e1i TK133 c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd nh\u01b0 sau:<\/p>\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>2.1. S\u1eed d\u1ee5ng t\u00ednh n\u0103ng Ki\u1ec3m tra s\u1ed5 s\u00e1ch \u0111\u1ec3 ki\u1ec3m tra<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: V\u00e0o <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong>, ch\u1ecdn <strong>Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/strong><\/p>\n<p>B\u01b0\u1edbc 2: Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o c\u1ea7n ki\u1ec3m tra, t\u00edch ch\u1ecdn m\u1ee5c <strong>7.Thu\u1ebf GTGT<\/strong><\/p>\n<p>B\u01b0\u1edbc 3: \u1ea4n <strong>Ki\u1ec3m tra s\u1ed5 s\u00e1ch.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-37471\" src=\"\/accounting\/wp-content\/uploads\/2025\/08\/4-1.jpg\" alt=\"\" width=\"1491\" height=\"801\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/08\/4-1.jpg 1491w, \/accounting\/wp-content\/uploads\/2025\/08\/4-1-768x413.jpg 768w, \/accounting\/wp-content\/uploads\/2025\/08\/4-1-50x27.jpg 50w, \/accounting\/wp-content\/uploads\/2025\/08\/4-1-60x32.jpg 60w, \/accounting\/wp-content\/uploads\/2025\/08\/4-1-100x54.jpg 100w\" sizes=\"(max-width: 1491px) 100vw, 1491px\" \/><\/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>2.2. Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u1eed l\u00fd<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ecdn m\u1ee5c <strong>7.2 Ch\u00eanh l\u1ec7ch b\u1ea3ng k\u00ea thu\u1ebf GTGT v\u00e0 s\u1ed5 c\u00e1i<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb b\u1ea3ng \u0111\u1ed1i chi\u1ebfu ch\u00eanh l\u1ec7ch gi\u1eefa S\u1ed5 c\u00e1i v\u00e0 b\u1ea3ng k\u00ea Thu\u1ebf.<\/li>\n<li>C\u00f3 th\u1ec3 \u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ki\u1ec3m tra ch\u1ee9ng t\u1eeb chi ti\u1ebft.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"size-full wp-image-30577 aligncenter\" src=\"\/accounting\/wp-content\/uploads\/2021\/09\/A1.png\" alt=\"\" width=\"1473\" height=\"473\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/A1.png 1473w, \/accounting\/wp-content\/uploads\/2021\/09\/A1-768x247.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/A1-50x16.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/A1-60x19.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/A1-100x32.png 100w\" sizes=\"(max-width: 1473px) 100vw, 1473px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u1ea4n v\u00e0o ph\u1ea7n <strong>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/strong> \u0111\u1ec3 xem c\u00e1ch kh\u1eafc ph\u1ee5c.<\/li>\n<li>C\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n mua v\u00e0o kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea <a href=\"\/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\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\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-16867","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\/16867","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=16867"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16867\/revisions"}],"predecessor-version":[{"id":48271,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16867\/revisions\/48271"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16867"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16867"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}