{"id":16877,"date":"2021-09-23T09:08:47","date_gmt":"2021-09-23T02:08:47","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=16877"},"modified":"2025-12-08T14:30:23","modified_gmt":"2025-12-08T07:30:23","slug":"lam-the-nao-khi-thue-gtgt-dau-ra-lech-voi-so-cai-tk-33311","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-thue-gtgt-dau-ra-lech-voi-so-cai-tk-33311\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi thu\u1ebf GTGT \u0111\u1ea7u ra l\u1ec7ch v\u1edbi s\u1ed5 c\u00e1i TK 3331?"},"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> 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 ra l\u1ec7ch v\u1edbi s\u1ed5 c\u00e1i TK3331, 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><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>M\u00f4 t\u1ea3 hi\u1ec7n t\u01b0\u1ee3ng ch\u00eanh l\u1ec7ch thu\u1ebf GTGT \u0111\u1ea7u ra v\u1edbi s\u1ed5 c\u00e1i TK3331<\/li>\n<li>C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ch\u00eanh l\u1ec7ch<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> 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<\/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><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\">\nThu\u1ebf GTGT \u0111\u1ea7u ra l\u1ec7ch v\u1edbi s\u1ed5 c\u00e1i TK3331, th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu 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%;\">\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><b>2.1 S\u1eed d\u1ee5ng t\u00ednh n\u0103ng Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng <span style=\"font-family: inherit; font-size: inherit;\"><img decoding=\"async\" class=\"emoji\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/2699.svg\" alt=\"\u2699\" \/> <strong>Ti\u1ec7n \u00edch v\u00e0<\/strong><\/span><strong style=\"font-family: inherit; font-size: inherit;\">\u00a0Thi\u1ebft l\u1eadp<\/strong><span style=\"font-family: inherit; font-size: inherit;\">, ch\u1ecdn <\/span><strong style=\"font-family: inherit; font-size: inherit;\">Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/strong><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o c\u1ea7n ki\u1ec3m tra, t\u00edch ch\u1ecdn m\u1ee5c <\/span><strong style=\"font-family: inherit; font-size: inherit;\">7.Thu\u1ebf GTGT<\/strong><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 3:<\/strong> \u1ea4n <\/span><strong style=\"font-family: inherit; font-size: inherit;\">Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/08\/4.jpg\" alt=\"\" width=\"1491\" height=\"801\" \/><br \/>\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><b>2.2 Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u1eed l\u00fd<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Ch\u1ecdn m\u1ee5c <strong style=\"font-family: inherit; font-size: inherit;\">7.2 Ch\u00eanh l\u1ec7ch b\u1ea3ng k\u00ea thu\u1ebf GTGT v\u00e0 s\u1ed5 c\u00e1i<\/strong><span style=\"font-family: inherit; font-size: inherit;\">, 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.<\/span><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 2:<\/strong> 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.<\/span><\/p>\n<p><img decoding=\"async\" class=\"size-full aligncenter\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2021\/09\/A2.png\" alt=\"\" width=\"1437\" height=\"370\" \/><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 3:<\/strong> \u1ea4n v\u00e0o ph\u1ea7n <\/span><strong style=\"font-family: inherit; font-size: inherit;\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/strong><span style=\"font-family: inherit; font-size: inherit;\"> \u0111\u1ec3 xem c\u00e1ch kh\u1eafc ph\u1ee5c.<\/span><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 4:<\/strong> C\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u00e1n ra kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea <\/span><a style=\"font-family: inherit; font-size: inherit;\" href=\"\/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\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/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-16877","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\/16877","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=16877"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16877\/revisions"}],"predecessor-version":[{"id":46529,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16877\/revisions\/46529"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16877"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16877"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}