{"id":26042,"date":"2023-03-30T10:06:08","date_gmt":"2023-03-30T03:06:08","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=26042"},"modified":"2025-12-12T15:56:14","modified_gmt":"2025-12-12T08:56:14","slug":"cho-phep-ke-khai-hoa-don-dieu-chinh-thay-the-khac-ky-vao-ky-ke-khai-bi-dieu-chinh-thay-the-tren-to-khai-04-gtgt-theo-thong-tu-80-2021","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cho-phep-ke-khai-hoa-don-dieu-chinh-thay-the-khac-ky-vao-ky-ke-khai-bi-dieu-chinh-thay-the-tren-to-khai-04-gtgt-theo-thong-tu-80-2021\/","title":{"rendered":"Cho ph\u00e9p k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3 v\u00e0o k\u1ef3 k\u00ea khai c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai 04\/GTGT theo th\u00f4ng t\u01b0 80\/2021"},"content":{"rendered":"
\n
<\/span><\/p>\n

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

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> Cho ph\u00e9p h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf kh\u00e1c k\u1ef3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c (h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/b\u1ecb thay th\u1ebf).
\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1edd khai thu\u1ebf 04\/GTGT (t\u1edd khai l\u1ea7n \u0111\u1ea7u ho\u1eb7c b\u1ed5 sung) theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC t\u1eeb k\u1ef3 k\u00ea khai thu\u1ebf n\u0103m 2022.<\/p>\n

N\u1ed9i dung:<\/b><\/p>\n

    \n
  • Gi\u1edbi thi\u1ec7u thay \u0111\u1ed5i v\u1ec1 vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf kh\u00e1c k\u1ef3.<\/li>\n
  • H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p: k\u00ea khai l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u v\u00e0 t\u1edd khai b\u1ed5 sung.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean khai thu\u1ebf, c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch thu\u1ebf<\/p>\n<\/div><\/div>\n

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

    2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/b><\/h3>\n

    <\/div>

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

    2.1 <\/strong>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai 01\/GTGT l\u1ea7n \u0111\u1ea7u<\/b><\/h4>\n

    <\/div>

    \nC\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/b><\/p>\n

    B\u01b0\u1edbc 1:<\/strong> Tr\u00ean ph\u00e2n h\u1ec7 Thu\u1ebf<\/b>, ch\u1ecdn tab Khai thu\u1ebf.<\/em><\/b><\/p>\n

    B\u01b0\u1edbc 2:<\/strong> T\u1ea1i n\u00fat ch\u1ee9c n\u0103ng L\u1eadp t\u1edd khai,<\/b><\/em> ch\u1ecdn T\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu 04\/GTGT<\/b><\/em>.<\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, nh\u1ea5n \u0110\u1ed3ng \u00fd<\/b><\/em>.<\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 4:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ea3i l\u00ean trang t\u1edd khai t\u01b0\u01a1ng \u1ee9ng. T\u1ea1i \u0111\u00e2y, ch\u1ecdn tab <\/span>BKBR_04-1\/GTGT.<\/b> Sau \u0111\u00f3 nh\u1ea5n <\/span>Ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3.<\/b><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 5:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ea3i l\u00ean c\u00e1c h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh ch\u01b0a k\u00ea khai tr\u00ean t\u1edd khai 04\/GTGT kh\u00e1c k\u1ef3. T\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n k\u00ea khai. Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/b>.<\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 6:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ea3i c\u00e1c th\u00f4ng tin h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra c\u1ee7a t\u1edd khai 04\/GTGT.<\/span><\/p>\n

    B\u01b0\u1edbc 7:<\/strong> Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin v\u00e0 nh\u1ea5n C\u1ea5t<\/b> \u0111\u1ec3 ho\u00e0n th\u00e0nh thao t\u00e1c.<\/span><\/p>\n

    \"\"<\/td>\n<\/tr>\n

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

    2.2 Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai 01\/GTGT b\u1ed5 sung<\/b><\/h4>\n

    <\/div>

    \nC\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/b><\/p>\n

    B\u01b0\u1edbc 1:<\/strong> Tr\u00ean ph\u00e2n h\u1ec7 Thu\u1ebf<\/b>, ch\u1ecdn tab <\/span>Khai thu\u1ebf.<\/em><\/b><\/p>\n

    B\u01b0\u1edbc 2:<\/strong> T\u1ea1i n\u00fat ch\u1ee9c n\u0103ng Khai b\u1ed5 sung,<\/b><\/em> ch\u1ecdn <\/span>T\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu 04\/GTGT<\/b><\/em>.<\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, nh\u1ea5n \u0110\u1ed3ng \u00fd<\/b><\/em>.<\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 4:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ea3i l\u00ean trang t\u1edd khai t\u01b0\u01a1ng \u1ee9ng. T\u1ea1i \u0111\u00e2y, ch\u1ecdn tab BKBR_04-1\/GTGT.<\/b><\/p>\n

    B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n Ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3.<\/b><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 6:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ea3i l\u00ean c\u00e1c h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh ch\u01b0a k\u00ea khai tr\u00ean t\u1edd khai 01\/GTGT kh\u00e1c k\u1ef3. T\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n k\u00ea khai. Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/b>.<\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 7:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ea3i c\u00e1c th\u00f4ng tin h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra c\u1ee7a t\u1edd khai 01\/GTGT.<\/p>\n

    B\u01b0\u1edbc 8:<\/strong> Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin v\u00e0 nh\u1ea5n C\u1ea5t<\/b> \u0111\u1ec3 ho\u00e0n th\u00e0nh thao t\u00e1c.<\/span><\/p>\n

    \"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3507],"ht-kb-tag":[],"class_list":["post-26042","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r33-7-khac"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26042","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=26042"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26042\/revisions"}],"predecessor-version":[{"id":52755,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26042\/revisions\/52755"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=26042"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=26042"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=26042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}