{"id":22181,"date":"2022-07-27T10:43:24","date_gmt":"2022-07-27T03:43:24","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=22181"},"modified":"2025-12-05T16:06:22","modified_gmt":"2025-12-05T09:06:22","slug":"lap-to-khai-bo-sung-tren-phan-mem-asp-ke-toan","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lap-to-khai-bo-sung-tren-phan-mem-asp-ke-toan\/","title":{"rendered":"L\u1eadp T\u1edd khai b\u1ed5 sung thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m ASP K\u1ebf to\u00e1n"},"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 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 l\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung, gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong> c\u0103n c\u1ee9 nghi\u1ec7p v\u1ee5, ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/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 th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/b\u1ecb thay th\u1ebf (H\u0110 g\u1ed1c) ph\u00e1t sinh t\u1ea1i 2 k\u1ef3 kh\u00e1c nhau<\/strong>: S\u1ed1 li\u1ec7u n\u00e0y kh\u00f4ng ng\u1ea7m \u0111\u1ecbnh l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf, m\u00e0 cho ph\u00e9p li\u1ec7t k\u00ea l\u00ean khi l\u1eadp t\u1edd khai b\u1ed5 sung k\u1ef3 ph\u00e1t sinh H\u0110 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/b\u1ecb thay th\u1ebf (H\u0110 g\u1ed1c).<\/p>\n<p>V\u00ed d\u1ee5 c\u1ee5 th\u1ec3 <strong>T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>\\tab <strong>Khai thu\u1ebf, c<\/strong>h\u1ecdn <strong>Khai b\u1ed5 sung\/T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-26823\" src=\"\/accounting\/wp-content\/uploads\/2022\/07\/2023-08-04_15-46-54-1600x868.png\" alt=\"\" width=\"1600\" height=\"868\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/07\/2023-08-04_15-46-54-1600x868.png 1600w, \/accounting\/wp-content\/uploads\/2022\/07\/2023-08-04_15-46-54-768x416.png 768w, \/accounting\/wp-content\/uploads\/2022\/07\/2023-08-04_15-46-54-50x27.png 50w, \/accounting\/wp-content\/uploads\/2022\/07\/2023-08-04_15-46-54-1536x833.png 1536w, \/accounting\/wp-content\/uploads\/2022\/07\/2023-08-04_15-46-54-60x33.png 60w, \/accounting\/wp-content\/uploads\/2022\/07\/2023-08-04_15-46-54-100x54.png 100w, \/accounting\/wp-content\/uploads\/2022\/07\/2023-08-04_15-46-54.png 1610w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-26825\" src=\"\/accounting\/wp-content\/uploads\/2022\/07\/2-1600x867.png\" alt=\"\" width=\"1600\" height=\"867\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/07\/2-1600x867.png 1600w, \/accounting\/wp-content\/uploads\/2022\/07\/2-768x416.png 768w, \/accounting\/wp-content\/uploads\/2022\/07\/2-50x27.png 50w, \/accounting\/wp-content\/uploads\/2022\/07\/2-1536x832.png 1536w, \/accounting\/wp-content\/uploads\/2022\/07\/2-60x33.png 60w, \/accounting\/wp-content\/uploads\/2022\/07\/2-100x54.png 100w, \/accounting\/wp-content\/uploads\/2022\/07\/2.png 1608w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i \u0111\u00e2y Anh\/Ch\u1ecb c\u00f3 th\u1ec3 thay \u0111\u1ed5i k\u1ef3 k\u00ea khai theo th\u00e1ng ho\u1eb7c theo qu\u00fd:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-26824\" src=\"\/accounting\/wp-content\/uploads\/2022\/07\/3-1600x865.png\" alt=\"\" width=\"1600\" height=\"865\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/07\/3-1600x865.png 1600w, \/accounting\/wp-content\/uploads\/2022\/07\/3-768x415.png 768w, \/accounting\/wp-content\/uploads\/2022\/07\/3-50x27.png 50w, \/accounting\/wp-content\/uploads\/2022\/07\/3-1536x830.png 1536w, \/accounting\/wp-content\/uploads\/2022\/07\/3-60x32.png 60w, \/accounting\/wp-content\/uploads\/2022\/07\/3-100x54.png 100w, \/accounting\/wp-content\/uploads\/2022\/07\/3.png 1613w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Sau \u0111\u00f3 ch\u1ecdn c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai <strong>(1) <\/strong>v\u00e0 c\u00e1ch l\u1ea5y d\u1eef li\u1ec7u <strong>(2)<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-26826\" src=\"\/accounting\/wp-content\/uploads\/2022\/07\/4-1600x863.png\" alt=\"\" width=\"1600\" height=\"863\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/07\/4-1600x863.png 1600w, \/accounting\/wp-content\/uploads\/2022\/07\/4-768x414.png 768w, \/accounting\/wp-content\/uploads\/2022\/07\/4-50x27.png 50w, \/accounting\/wp-content\/uploads\/2022\/07\/4-1536x829.png 1536w, \/accounting\/wp-content\/uploads\/2022\/07\/4-60x32.png 60w, \/accounting\/wp-content\/uploads\/2022\/07\/4-100x54.png 100w, \/accounting\/wp-content\/uploads\/2022\/07\/4.png 1611w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb giao di\u1ec7n t\u1edd khai thu\u1ebf b\u1ed5 sung \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p kinh doanh:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-26827\" src=\"\/accounting\/wp-content\/uploads\/2022\/07\/5-1600x866.png\" alt=\"\" width=\"1600\" height=\"866\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/07\/5-1600x866.png 1600w, \/accounting\/wp-content\/uploads\/2022\/07\/5-768x416.png 768w, \/accounting\/wp-content\/uploads\/2022\/07\/5-50x27.png 50w, \/accounting\/wp-content\/uploads\/2022\/07\/5-1536x831.png 1536w, \/accounting\/wp-content\/uploads\/2022\/07\/5-60x32.png 60w, \/accounting\/wp-content\/uploads\/2022\/07\/5-100x54.png 100w, \/accounting\/wp-content\/uploads\/2022\/07\/5.png 1611w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>D\u1eef li\u1ec7u tr\u00ean t\u1edd khai b\u1ed5 sung l\u00e0 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1eeb t\u1edd khai g\u1ed1c (ho\u1eb7c t\u1edd khai b\u1ed5 sung g\u1ea7n nh\u1ea5t)<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Tick v\u00e0o l\u1ea5y d\u1eef li\u1ec7u m\u1edbi nh\u1ea5t: ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y d\u1eef li\u1ec7u m\u1edbi nh\u1ea5t<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>\u00a0L\u1ea5y t\u1edd khai g\u1ea7n nh\u1ea5t th\u00ec m\u1edbi nh\u01b0 tr\u00ean<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai.<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Nh\u1ea5n\u00a0<b>T\u1ed5ng h\u1ee3p khai b\u1ed5 sung<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-26828\" src=\"\/accounting\/wp-content\/uploads\/2022\/07\/6-1600x866.png\" alt=\"\" width=\"1600\" height=\"866\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/07\/6-1600x866.png 1600w, \/accounting\/wp-content\/uploads\/2022\/07\/6-768x416.png 768w, \/accounting\/wp-content\/uploads\/2022\/07\/6-50x27.png 50w, \/accounting\/wp-content\/uploads\/2022\/07\/6-1536x831.png 1536w, \/accounting\/wp-content\/uploads\/2022\/07\/6-60x32.png 60w, \/accounting\/wp-content\/uploads\/2022\/07\/6-100x54.png 100w, \/accounting\/wp-content\/uploads\/2022\/07\/6.png 1608w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh tr\u00ean\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh<\/em>. Xem h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd k\u1ebft qu\u1ea3 sau khi khai b\u1ed5 sung <a href=\"\/accounting\/kb\/huong-dan-xu-ly-ket-qua-sau-khi-thuc-hien-tong-hop-ke-khai-bo-sung-tren-to-khai-bo-sung\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25698\" src=\"\/accounting\/wp-content\/uploads\/2022\/07\/a4.png\" alt=\"\" width=\"1402\" height=\"879\" srcset=\"\/accounting\/wp-content\/uploads\/2022\/07\/a4.png 1402w, \/accounting\/wp-content\/uploads\/2022\/07\/a4-768x482.png 768w, \/accounting\/wp-content\/uploads\/2022\/07\/a4-50x31.png 50w, \/accounting\/wp-content\/uploads\/2022\/07\/a4-60x38.png 60w, \/accounting\/wp-content\/uploads\/2022\/07\/a4-100x63.png 100w\" sizes=\"(max-width: 1402px) 100vw, 1402px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\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":[2593],"ht-kb-tag":[],"class_list":["post-22181","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22181","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=22181"}],"version-history":[{"count":8,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22181\/revisions"}],"predecessor-version":[{"id":44409,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22181\/revisions\/44409"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=22181"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=22181"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=22181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}