{"id":17242,"date":"2021-09-28T17:28:26","date_gmt":"2021-09-28T10:28:26","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=17242"},"modified":"2026-06-10T14:33:51","modified_gmt":"2026-06-10T07:33:51","slug":"lam-the-nao-khi-khau-tru-thue-bi-sai","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/lam-the-nao-khi-khau-tru-thue-bi-sai\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi kh\u1ea5u tr\u1eeb thu\u1ebf b\u1ecb sai?"},"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 s\u1ed1 ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ef1 \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean t\u1edd khai, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u thu\u1ebf ch\u00ednh x\u00e1c khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong> c\u00e1c tr\u01b0\u1eddng h\u1ee3p nguy\u00ean nh\u00e2n, c\u00e1ch ki\u1ec3m tra, kh\u1eafc ph\u1ee5c v\u00e0 h\u01b0\u1edbng d\u1eabn thao t\u00e1c chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ef1 \u0111\u1ed9ng.<\/p>\n<\/div><\/div>\n

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2. C\u00e1ch x\u1eed l\u00fd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h3>\n

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Khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ef1 \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb l\u1ea5y l\u00ean kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean t\u1edd khai.<\/p>\n

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Tr\u01b0\u1eddng h\u1ee3p 1. Kh\u00f4ng l\u1eadp t\u1edd khai thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m<\/h4>\n

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  • T\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3<\/li>\n
  • V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b>, th\u00eam ch\u1ee9ng t\u1eeb v\u00e0 h\u1ea1ch to\u00e1n b\u00fat to\u00e1n N\u1ee3 TK33311\/C\u00f3 TK1331<\/li>\n<\/ul>\n

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

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

    Tr\u01b0\u1eddng h\u1ee3p 2. L\u1eadp t\u1edd khai thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m<\/h4>\n

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    \n\n\n\n
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    <\/span><\/p>\n
    B\u01b0\u1edbc 1: L\u1eadp l\u1ea1i t\u1edd khai thu\u1ebf<\/strong><\/h5>\n

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    • X\u00f3a t\u1edd khai thu\u1ebf b\u1ecb sai \u0111i l\u1eadp l\u1ea1i, sau \u0111\u00f3 kh\u1ea5u tr\u1eeb l\u1ea1i thu\u1ebf GTGT.<\/li>\n<\/ul>\n

      Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb l\u1ea1i v\u1eabn l\u00ean sai s\u1ed1 ti\u1ec1n nguy\u00ean nh\u00e2n c\u00f3 th\u1ec3 do b\u1ecb sai l\u1ec7ch t\u1eeb c\u00e1c k\u1ef3 (th\u00e1ng\/qu\u00fd) tr\u01b0\u1edbc. Ti\u1ebfn h\u00e0nh th\u1ef1c hi\u1ec7n ki\u1ec3m tra ti\u1ebfp B\u01b0\u1edbc 2<\/strong><\/em><\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n
      B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh k\u1ef3 kh\u1ea5u tr\u1eeb sai<\/strong><\/h5>\n

      <\/div>

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      Ki\u1ec3m tra xem kh\u1ea5u tr\u1eeb sai t\u1eeb k\u1ef3 thu\u1ebf (th\u00e1ng\/qu\u00fd) n\u00e0o?<\/p>\n

      V\u00ed d\u1ee5:<\/strong> Khi kh\u1ea5u tr\u1eeb thu\u1ebf th\u00e1ng 3 b\u1ecb sai:<\/em><\/p>\n

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      • S\u1ebd gi\u1eef nguy\u00ean c\u00e1c b\u00fat to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb th\u00e1ng 2 v\u1ec1 tr\u01b0\u1edbc, sau \u0111\u00f3 v\u00e0o ph\u00e2n h\u1ec7 Thu\u1ebf<\/b>\\th\u00eam m\u1edbi ch\u1ee9ng t\u1eeb Kh\u1ea5u tr\u1eeb thu\u1ebf<\/b> th\u00e1ng 2 ti\u1ebfp l\u1ea7n n\u1eefa.<\/em><\/li>\n
      • \u0110\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b> tr\u00ean ch\u1ee9ng t\u1eeb m\u1edbi th\u00eam v\u1edbi ch\u1ec9 ti\u00eau 43.Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/b> tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 2 l\u1ea7n \u0111\u1ea7u.<\/em><\/li>\n<\/ul>\n

        \"\"<\/p>\n

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        • N\u1ebfu 2 s\u1ed1 n\u00e0y kh\u00e1c nhau t\u1ee9c l\u00e0 k\u1ef3 n\u00e0y \u0111ang kh\u1ea5u tr\u1eeb thu\u1ebf sai.<\/li>\n
        • N\u1ebfu 2 s\u1ed1 n\u00e0y b\u1eb1ng nhau th\u00ec k\u1ef3 n\u00e0y kh\u1ea5u tr\u1eeb \u0111\u00fang. Th\u1ef1c hi\u1ec7n thao t\u00e1c nh\u01b0 tr\u00ean v\u1edbi k\u1ef3 li\u1ec1n tr\u01b0\u1edbc cho \u0111\u1ebfn khi t\u00ecm \u0111\u01b0\u1ee3c k\u1ef3 \u0111ang kh\u1ea5u tr\u1eeb thu\u1ebf sai.<\/li>\n<\/ul>\n<\/div><\/div>\n
          <\/span><\/p>\n
          B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n sai<\/strong><\/h5>\n

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          Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf b\u1ecb sai \u1edf k\u1ef3 n\u00e0o, c\u1ea7n ki\u1ec3m tra ti\u1ebfp c\u00e1c nguy\u00ean nh\u00e2n sau:<\/p>\n

          Nguy\u00ean nh\u00e2n 1:<\/strong><\/em> Sau khi l\u1eadp t\u1edd khai thu\u1ebf GTGT c\u00f3 th\u00eam m\u1edbi, s\u1eeda, x\u00f3a h\u00f3a \u0111\u01a1n nh\u01b0ng kh\u00f4ng l\u1eadp l\u1ea1i t\u1edd khai thu\u1ebf GTGT<\/em><\/strong><\/p>\n

          C\u00e1ch ki\u1ec3m tra:<\/strong><\/p>\n

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          • V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng\u2699 Ti\u1ec7n \u00edch v\u00e0 Thi\u1ebft l\u1eadp<\/span><\/strong>\\ch\u1ecdn Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/span><\/strong><\/li>\n
          • Ch\u1ecdn th\u1eddi gian l\u00e0 k\u1ef3 thu\u1ebf \u0111ang b\u1ecb sai, ch\u1ecdn m\u1ee5c 7. Thu\u1ebf GTGT<\/strong><\/li>\n
          • Ki\u1ec3m tra, x\u1eed l\u00fd c\u00e1c nguy\u00ean nh\u00e2n sai l\u1ec7ch. Sau \u0111\u00f3 l\u1eadp l\u1ea1i t\u1edd khai<\/li>\n<\/ul>\n

            <\/p>\n

            L\u01b0u \u00fd:\u00a0 <\/em><\/strong>N\u1ebfu K\u1ef3 thu\u1ebf b\u1ecb sai l\u00e0 Qu\u00fd 1\/Th\u00e1ng 1 (tr\u00f9ng v\u1edbi k\u1ef3 b\u1eaft \u0111\u1ea7u d\u1eef li\u1ec7u)<\/p>\n

            V\u00e0o <\/b><\/i>bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng \u2699 Ti\u1ec7n \u00edch v\u00e0 Thi\u1ebft l\u1eadp<\/span><\/strong>\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/b>, ki\u1ec3m tra d\u01b0\u00a0N\u1ee3 TK1331<\/b>\u00a0v\u1edbi ch\u1ec9 ti\u00eau\u00a022.Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/b> tr\u00ean t\u1edd khai Q\u00fay 1\/th\u00e1ng 1 c\u00f3 kh\u1edbp nhau kh\u00f4ng. N\u1ebfu kh\u00f4ng kh\u1edbp Anh\/Ch\u1ecb x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u00fang v\u00e0 s\u1eeda l\u1ea1i cho kh\u1edbp.<\/i><\/p>\n

            \"\"<\/p>\n

            Nguy\u00ean nh\u00e2n 2: H\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang t\u00e0i kho\u1ea3n thu\u1ebf GTGT<\/em><\/strong><\/p>\n

            C\u00e1ch ki\u1ec3m tra:<\/strong><\/p>\n

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            • V\u00e0o B\u00e1o c\u00e1o<\/b>\\tab Thu\u1ebf<\/b>\\ch\u1ecdn B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (M\u1eabu qu\u1ea3n tr\u1ecb)<\/b>, ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o l\u00e0 k\u1ef3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf b\u1ecb sai. B\u1ecf t\u00edch C\u1ed9ng g\u1ed9p theo t\u1eebng h\u00f3a \u0111\u01a1n<\/strong><\/li>\n
            • L\u1ecdc c\u1ed9t TK Thu\u1ebf<\/strong>, ki\u1ec3m tra c\u00f3 t\u00e0i kho\u1ea3n n\u00e0o kh\u00e1c ngo\u00e0i TK 33311 hay kh\u00f4ng.<\/li>\n<\/ul>\n

              \"\"<\/p>\n

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              • V\u00e0o B\u00e1o c\u00e1o<\/b>\\tab Thu\u1ebf<\/b>\\ch\u1ecdn B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (M\u1eabu qu\u1ea3n tr\u1ecb)<\/b>, ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o l\u00e0 k\u1ef3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf b\u1ecb sai. B\u1ecf t\u00edch C\u1ed9ng g\u1ed9p theo t\u1eebng h\u00f3a \u0111\u01a1n<\/strong><\/li>\n
              • L\u1ecdc c\u1ed9t TK Thu\u1ebf<\/strong>, ki\u1ec3m tra c\u00f3 t\u00e0i kho\u1ea3n n\u00e0o kh\u00e1c ngo\u00e0i TK 133 hay kh\u00f4ng.<\/li>\n<\/ul>\n

                \"\"<\/p>\n

                Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n

                  \n
                • Nh\u1ea5n v\u00e0o s\u1ed1 h\u00f3a \u0111\u01a1n b\u1ecb nh\u1ea7m TK thu\u1ebf, B\u1ecf ghi\/S\u1eeda, s\u1eeda t\u00e0i kho\u1ea3n thu\u1ebf cho \u0111\u00fang.<\/li>\n<\/ul>\n

                  Nguy\u00ean nh\u00e2n 3: Do ch\u1ee9ng t\u1eeb thu ti\u1ec1n ho\u00e0n thu\u1ebf kh\u00f4ng ch\u1ecdn l\u00fd do Thu ho\u00e0n thu\u1ebf GTGT<\/em><\/strong><\/p>\n

                  C\u00e1ch ki\u1ec3m tra:<\/strong><\/p>\n

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                  • M\u1edf S\u1ed5 chi ti\u1ebft TK 1331<\/strong>. L\u1ecdc \u0111i\u1ec1u ki\u1ec7n: Ph\u00e1t sinh C\u00f3 > 0<\/li>\n
                  • Ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb thu ho\u00e0n thu\u1ebf \u0111\u00e3 ch\u1ecdn \u0111\u00fang lo\u1ea1i l\u00fd do l\u00e0 Thu ho\u00e0n thu\u1ebf GTGT ch\u01b0a.<\/strong><\/li>\n<\/ul>\n

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

                    <\/span><\/p>\n
                    B\u01b0\u1edbc 4: Kh\u1ea5u tr\u1eeb thu\u1ebf l\u1ea1i<\/strong><\/h5>\n

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                    Sau khi ki\u1ec3m tra x\u1eed l\u00fd c\u00e1c nguy\u00ean nh\u00e2n tr\u00ean xong c\u1ea7n X\u00f3a<\/strong> b\u00fat to\u00e1n kh\u1ea5u tr\u1eeb \u0111i v\u00e0 kh\u1ea5u tr\u1eeb l\u1ea7n l\u01b0\u1ee3t l\u1ea1i (V\u00ed d\u1ee5 kh\u1ea5u tr\u1eeb qu\u00fd 1 tr\u01b0\u1edbc r\u1ed3i kh\u1ea5u tr\u1eeb ti\u1ebfp cho c\u00e1c qu\u00fd sau \u0111\u00f3).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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-17242","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\/17242","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=17242"}],"version-history":[{"count":6,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/17242\/revisions"}],"predecessor-version":[{"id":65583,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/17242\/revisions\/65583"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=17242"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=17242"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=17242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}