{"id":22187,"date":"2022-07-27T14:34:55","date_gmt":"2022-07-27T07:34:55","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=22187"},"modified":"2025-12-08T08:27:00","modified_gmt":"2025-12-08T01:27:00","slug":"huong-dan-xu-ly-ket-qua-sau-khi-thuc-hien-tong-hop-ke-khai-bo-sung-tren-to-khai-bo-sung","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-xu-ly-ket-qua-sau-khi-thuc-hien-tong-hop-ke-khai-bo-sung-tren-to-khai-bo-sung\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd k\u1ebft qu\u1ea3 sau khi th\u1ef1c hi\u1ec7n t\u1ed5ng h\u1ee3p k\u00ea khai b\u1ed5 sung tr\u00ean t\u1edd khai b\u1ed5 sung"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n

<\/div>

\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT, gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c k\u00ea khai thu\u1ebf.
\nN\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf VAT kh\u1ea5u tr\u1eeb, v\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ch\u1ec9 ti\u00eau [07] v\u00e0 [08].
\nPh\u1ea1m vi \u0111\u00e1p \u1ee9ng: \u00c1p d\u1ee5ng cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u00ea khai thu\u1ebf GTGT, c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh t\u1ea1i doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u1ed5 sung thu\u1ebf GTGT theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<\/div><\/div>\n

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

2. C\u00e1ch th\u1ef1c hi\u1ec7n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h3>\n

<\/div>

\n

Sau khi Anh\/Ch\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/ gi\u1ea3m s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai b\u1ed5 sung v\u00e0 th\u1ef1c hi\u1ec7n T\u1ed5ng h\u1ee3p khai b\u1ed5 sung, <\/strong>ch\u1ec9 ti\u00eau [40] v\u00e0 [43] l\u00e0:<\/p>\n

    \n
  • C\u0103n c\u1ee9 \u0111\u1ec3 ph\u1ea7n m\u1ec1m x\u00e1c \u0111\u1ecbnh s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/li>\n
  • Gi\u00fap K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n gi\u1ea3i tr\u00ecnh v\u00e0 x\u1eed l\u00fd d\u1eef li\u1ec7u v\u1edbi C\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p 1. T\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 khai b\u1ed5 sung<\/h4>\n

    <\/div>

    \n
      \n
    • Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi ch\u1ec9 ti\u00eau T\u1ed5ng c\u1ed9ng ph\u1ea3i n\u1ed9p [07] \u2013 Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 > 0 (Kh\u00f4ng c\u00f3 ngo\u1eb7c \u0111\u01a1n).<\/li>\n
    • Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n\n
        \n
      • S\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm<\/em>: T\u00ednh to\u00e1n d\u1ef1a tr\u00ean th\u1eddi h\u1ea1n n\u1ed9p TK ch\u00ednh th\u1ee9c \u0111\u1ebfn ng\u00e0y l\u1eadp t\u1edd khai b\u1ed5 sung.<\/li>\n
      • S\u1ed1 thu\u1ebf ch\u1eadm n\u1ed9p<\/em>: L\u00e0 s\u1ed1 ti\u1ec1n t\u1ea1i c\u1ed9t ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai c\u1ee7a ch\u1ec9 ti\u00eau [07]<\/li>\n
      • S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p:<\/em>\u00a0C\u0103n c\u1ee9 theo s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm nh\u00e2n v\u1edbi m\u1ee9c ph\u1ea1t ch\u1eadm theo quy \u0111\u1ecbnh Thu\u1ebf tr\u00ean s\u1ed1 ti\u1ec1n thu<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
        <\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p 2. Gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 khai b\u1ed5 sung<\/h4>\n

        <\/div>

        \n
          \n
        • Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi ch\u1ec9 ti\u00eau [07] \u2013 Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 < 0 (N\u1eb1m trong ngo\u1eb7c \u0111\u01a1n).<\/li>\n
        • Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n\u00a0s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba\u00a0<\/em>tr\u00ean\u00a0T\u1edd khai b\u1ed5 sung (01\/KHBS)\u00a0<\/strong>l\u00e0 s\u1ed1 ti\u1ec1n t\u1ea1i c\u1ed9t ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai c\u1ee7a ch\u1ec9 ti\u00eau [07]\u00a0.<\/strong> S\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf).<\/li>\n<\/ul>\n<\/div><\/div>\n
          <\/span><\/p>\n

          Tr\u01b0\u1eddng h\u1ee3p 3. T\u0103ng s\u1ed1 thu\u1ebf VAT kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 khai b\u1ed5 sung<\/h4>\n

          <\/div>

          \n
            \n
          • Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi ch\u1ec9 ti\u00eau [08] \u2013 Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 > 0 (Kh\u00f4ng c\u00f3 ngo\u1eb7c \u0111\u01a1n).<\/li>\n
          • Anh\/Ch\u1ecb nh\u1eadp s\u1ed1 thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00eam (S\u1ed1 ti\u1ec1n t\u1ea1i c\u1ed9t ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai c\u1ee7a ch\u1ec9 ti\u00eau [08]\u00a0<\/em>tr\u00ean m\u1eabu 01-1\/KHBS) v\u00e0o\u00a0ch\u1ec9 ti\u00eau<\/em>\u00a0[38] \u2013 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng<\/em>\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i (k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf).<\/li>\n<\/ul>\n<\/div><\/div>\n
            <\/span><\/p>\n

            Tr\u01b0\u1eddng h\u1ee3p 4. Gi\u1ea3m s\u1ed1 thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 khai b\u1ed5 sung<\/h4>\n

            <\/div>

            \n
              \n
            • Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi ch\u1ec9 ti\u00eau [43] \u2013 Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 < 0 (N\u1eb1m trong ngo\u1eb7c \u0111\u01a1n).<\/li>\n
            • Anh\/Ch\u1ecb nh\u1eadp s\u1ed1 thu\u1ebf VAT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (S\u1ed1 ti\u1ec1n t\u1ea1i c\u1ed9t ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai c\u1ee7a ch\u1ec9 ti\u00eau [08]\u00a0<\/em>tr\u00ean m\u1eabu 01-1\/KHBS) v\u00e0o\u00a0ch\u1ec9 ti\u00eau<\/em>\u00a0[38] \u2013 \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/em> tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i (k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf).<\/li>\n<\/ul>\n<\/div><\/div>\n
              <\/span><\/p>\n

              Tr\u01b0\u1eddng h\u1ee3p 5. Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT chuy\u1ec3n k\u1ef3 sau, \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh ph\u1ea3i n\u1ed9p thu\u1ebf GTGT<\/strong><\/h4>\n

              <\/div>

              \n
                \n
              • Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi ch\u1ec9 ti\u00eau [40] \u2013 Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 > 0<\/em>\u00a0v\u00e0\u00a0ch\u1ec9 ti\u00eau [43] \u2013 Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 < 0.<\/em><\/li>\n
              • C\u0103n c\u1ee9 theo s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh, c\u1ea7n th\u1ef1c hi\u1ec7n:\n
                  \n
                • N\u1ed9p b\u1ed5 sung s\u1ed1 VAT ph\u00e1t sinh t\u0103ng: L\u00e0 s\u1ed1 ti\u1ec1n t\u1ea1i c\u1ed9t ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai c\u1ee7a\u00a0ch\u1ec9 ti\u00eau [07]<\/em><\/li>\n
                • Nh\u1eadp s\u1ed1 thu\u1ebf VAT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (S\u1ed1 ti\u1ec1n t\u1ea1i c\u1ed9t ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai c\u1ee7a\u00a0ch\u1ec9 ti\u00eau [08]\u00a0<\/em>tr\u00ean m\u1eabu 01-1\/KHBS) v\u00e0o\u00a0ch\u1ec9 ti\u00eau<\/em>\u00a0[37] \u2013 \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/em>\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i (k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf)<\/li>\n
                • N\u1ed9p s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p: Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm (d\u1ef1a tr\u00ean th\u1eddi h\u1ea1n n\u1ed9p TK ch\u00ednh th\u1ee9c \u0111\u1ebfn ng\u00e0y l\u1eadp t\u1edd khai b\u1ed5 sung) nh\u00e2n v\u1edbi m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh Thu\u1ebf tr\u00ean\u00a0T\u1edd khai b\u1ed5 sung (01\/KHBS)<\/strong>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
                  <\/span><\/p>\n

                  Tr\u01b0\u1eddng h\u1ee3p 6. Gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3, \u0111\u1ed3ng th\u1eddi t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong><\/h4>\n

                  <\/div>

                  \n
                    \n
                  • Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi\u00a0ch\u1ec9 ti\u00eau [07] \u2013 Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 < 0<\/em>\u00a0v\u00e0\u00a0ch\u1ec9 ti\u00eau [08] \u2013 Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 > 0<\/em><\/li>\n
                  • C\u0103n c\u1ee9 theo s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh,\n
                      \n
                    • Ng\u01b0\u1eddi d\u00f9ng nh\u1eadp s\u1ed1 thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00eam (S\u1ed1 ti\u1ec1n t\u1ea1i c\u1ed9t ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai c\u1ee7a\u00a0ch\u1ec9 ti\u00eau [08]\u00a0<\/em>tr\u00ean m\u1eabu 01-1\/KHBS) v\u00e0o\u00a0ch\u1ec9 ti\u00eau<\/em>\u00a0[38] \u2013 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng<\/em>\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i (k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf).<\/li>\n
                    • S\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba tr\u00ean\u00a0T\u1edd khai b\u1ed5 sung (01\/KHBS)\u00a0<\/strong>th\u1ec3 hi\u1ec7n \u1edf c\u1ed9t ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai c\u1ee7a\u00a0ch\u1ec9 ti\u00eau [07] tr\u00ean m\u1eabu 01-1\/KHBS\u00a0<\/em>\u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf)<\/li>\n<\/ul>\n<\/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":[2593],"ht-kb-tag":[],"class_list":["post-22187","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\/22187","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=22187"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22187\/revisions"}],"predecessor-version":[{"id":45309,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/22187\/revisions\/45309"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=22187"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=22187"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=22187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}