{"id":26044,"date":"2023-03-30T10:09:08","date_gmt":"2023-03-30T03:09:08","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=26044"},"modified":"2025-12-18T15:37:04","modified_gmt":"2025-12-18T08:37:04","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-01-gtgt-theo-tt80-2021","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-01-gtgt-theo-tt80-2021\/","title":{"rendered":"Cho ph\u00e9p k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf kh\u00e1c k\u1ef3 v\u00e0o k\u1ef3 k\u00ea khai c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf tr\u00ean t\u1edd khai 01\/GTGT theo TT80\/2021"},"content":{"rendered":"
\n
<\/span><\/p>\n

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

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf kh\u00e1c k\u1ef3 v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c tr\u00ean t\u1edd khai thu\u1ebf 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC t\u1eeb n\u0103m 2022.<\/p>\n

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

    \n
  • Gi\u1edbi thi\u1ec7u thay \u0111\u1ed5i v\u1ec1 ch\u1ee9c n\u0103ng 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\u1edd khai l\u1ea7n \u0111\u1ea7u v\u00e0 t\u1edd khai b\u1ed5 sung.<\/li>\n
  • L\u01b0u \u00fd khi ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u00f3 m\u1eb7t h\u00e0ng kh\u00f4ng t\u00ednh thu\u1ebf.<\/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 k\u00ea khai thu\u1ebf GTGT <\/div><\/div>\n

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

    2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n

    <\/div>

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

    2.1 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>

    \nV\u00ed d\u1ee5 minh h\u1ecda: <\/em><\/strong>H\u00f3a \u0111\u01a1n s\u1ed1 01 l\u1eadp ng\u00e0y 15\/01\/2023, H\u00f3a \u0111\u01a1n s\u1ed1 02 l\u1eadp ng\u00e0y 10\/02\/2023 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n s\u1ed1 01. Ng\u00e0y 20\/02\/2023 ng\u01b0\u1eddi d\u00f9ng l\u1eadp t\u1edd khai th\u00e1ng 1, \u0111\u1ec3 ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 02 l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn ch\u1ee9c n\u0103ng ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf kh\u00e1c k\u1ef3.<\/p>\n

    B\u01b0\u1edbc 1:<\/b>\u00a0Tr\u00ean ph\u00e2n h\u1ec7 <\/span>Thu\u1ebf<\/strong>, ch\u1ecdn tab <\/span>Khai thu\u1ebf.<\/em><\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 2:<\/b>\u00a0T\u1ea1i n\u00fat ch\u1ee9c n\u0103ng <\/span>L\u1eadp t\u1edd khai, <\/strong><\/em>ch\u1ecdn<\/span> T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb 01\/GTGT<\/strong><\/em><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 3:<\/b>\u00a0Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/strong><\/em><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 4:<\/b>\u00a0Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ea3i l\u00ean trang t\u1edd khai t\u01b0\u01a1ng \u1ee9ng. T\u1ea1i \u0111\u00e2y, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn tab <\/span>BKBR_01-1\/GTGT. <\/strong>Sau \u0111\u00f3 nh\u1ea5n<\/span> Ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3.<\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 5: <\/b>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. Ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n k\u00ea khai. Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n

    \"\"
    \n=> 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.<\/span><\/p>\n

    B\u01b0\u1edbc 6:<\/b>\u00a0T\u1ea1i \u0111\u00e2y ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i th\u00f4ng tin v\u00e0 nh\u1ea5n <\/span>C\u1ea5t<\/strong> \u0111\u1ec3 ho\u00e0n th\u00e0nh thao t\u00e1c.<\/span><\/p>\n

    \"\"
    \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>

    \nV\u00ed d\u1ee5 minh h\u1ecda: <\/em><\/strong>H\u00f3a \u0111\u01a1n s\u1ed1 01 l\u1eadp ng\u00e0y 15\/01\/2023, ng\u00e0y 15\/02\/2023 ng\u01b0\u1eddi d\u00f9ng l\u1eadp t\u1edd khai th\u00e1ng 1. H\u00f3a \u0111\u01a1n s\u1ed1 02 l\u1eadp ng\u00e0y 20\/02\/2023 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n s\u1ed1 01. Ng\u00e0y 23\/02\/2023 ng\u01b0\u1eddi d\u00f9ng l\u1eadp t\u1edd khai b\u1ed5 sung th\u00e1ng 1, \u0111\u1ec3 ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 02 l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra, ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf kh\u00e1c k\u1ef3.<\/p>\n

    B\u01b0\u1edbc 1:<\/b>\u00a0Tr\u00ean ph\u00e2n h\u1ec7 <\/span>Thu\u1ebf<\/strong>, ch\u1ecdn tab <\/span>Khai thu\u1ebf.<\/em><\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 2:<\/b>\u00a0T\u1ea1i n\u00fat ch\u1ee9c n\u0103ng <\/span>Khai b\u1ed5 sung, <\/strong><\/em>ch\u1ecdn<\/span> T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb 01\/GTGT<\/strong><\/em><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 3:<\/b>\u00a0Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/strong><\/em><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 4:<\/b>\u00a0Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ea3i l\u00ean trang t\u1edd khai t\u01b0\u01a1ng \u1ee9ng. T\u1ea1i \u0111\u00e2y, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn tab <\/span>BKBR_01-1\/GTGT.<\/strong><\/p>\n

    B\u01b0\u1edbc 5:<\/b>\u00a0Sau \u0111\u00f3 nh\u1ea5n<\/span> Ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3.<\/strong><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 6:<\/b>\u00a0Ph\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. Ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n k\u00ea khai. Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n

    \"\"
    \n=><\/b> 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 7:<\/b>\u00a0T\u1ea1i \u0111\u00e2y ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i th\u00f4ng tin v\u00e0 nh\u1ea5n <\/span>C\u1ea5t<\/strong> \u0111\u1ec3 ho\u00e0n th\u00e0nh thao t\u00e1c.<\/span><\/p>\n

    \"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

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

    3. L\u01b0u \u00fd<\/b><\/h3>\n

    <\/div>

    \n
      \n
    • \u0110\u1ec3 ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u00f3 ng\u00e0y h\u00f3a \u0111\u01a1n kh\u00e1c k\u1ef3 k\u00ea khai thu\u1ebf v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf\/b\u1ecb \u0111i\u1ec1u ch\u1ec9nh c\u00f3 m\u1eb7t h\u00e0ng kh\u00f4ng t\u00ednh thu\u1ebf, ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn form “Ch\u1ecdn CT kh\u00f4ng t\u00ednh thu\u1ebf” tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u\/b\u1ed5 sung \u0111\u1ec3 t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n l\u00ean t\u1edd khai.<\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean t\u1edd khai GTGT th\u00ec c\u1ea7n ch\u1ecdn c\u1ea3 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf l\u00ean t\u1edd khai \u0111ang l\u1eadp.<\/li>\n<\/ul>\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-26044","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\/26044","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=26044"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26044\/revisions"}],"predecessor-version":[{"id":54783,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26044\/revisions\/54783"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=26044"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=26044"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=26044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}