{"id":26859,"date":"2023-09-05T10:07:55","date_gmt":"2023-09-05T03:07:55","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=26859"},"modified":"2025-12-17T09:09:12","modified_gmt":"2025-12-17T02:09:12","slug":"huong-dan-lap-to-khai-bo-sung-cho-to-khai-thue-gia-tri-gia-tang-03-gtgt","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-lap-to-khai-bo-sung-cho-to-khai-thue-gia-tri-gia-tang-03-gtgt\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai b\u1ed5 sung cho t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 03\/GTGT"},"content":{"rendered":"<p>&nbsp;<\/p>\n<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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> Ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p l\u1eadp t\u1edd khai b\u1ed5 sung c\u1ee7a T\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT (03\/GTGT) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i th\u00f4ng tin trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai l\u1ec7ch sau khi l\u1eadp t\u1edd khai 03\/GTGT theo\u00a0<strong><em>Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/em><\/strong>\u00a0v\u1edbi k\u1ef3 k\u00ea khai t\u1eeb n\u0103m 2022 tr\u1edf \u0111i.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn thao t\u00e1c l\u1eadp t\u1edd khai b\u1ed5 sung tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li>C\u00e1ch ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 l\u1ea5y s\u1ed1 li\u1ec7u<\/li>\n<li>Ch\u1ec9nh s\u1eeda c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai b\u1ed5 sung<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean ph\u1ee5 tr\u00e1ch thu\u1ebf, c\u00e1n b\u1ed9 t\u00e0i ch\u00ednh doanh nghi\u1ec7p <\/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><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><b style=\"font-family: inherit; font-size: inherit;\">B\u01b0\u1edbc 1:<\/b><span style=\"font-family: inherit; font-size: inherit;\"> Tr\u00ean ph\u00e2n h\u1ec7 <\/span><strong style=\"font-family: inherit; font-size: inherit;\">Thu\u1ebf<\/strong><span style=\"font-family: inherit; font-size: inherit;\">, nh\u1ea5n tr\u1ecf xu\u1ed1ng <span data-sheets-root=\"1\">\u23f7<\/span>t\u1ea1i n\u00fat ch\u1ee9c n\u0103ng <\/span><strong style=\"font-family: inherit; font-size: inherit;\">Khai b\u1ed5 sung<\/strong><span style=\"font-family: inherit; font-size: inherit;\">, ch\u1ecdn <\/span><strong style=\"font-family: inherit; font-size: inherit;\"><em>T\u1edd khai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT (03\/GTGT)<\/em><\/strong><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/09\/1-1.png\" alt=\"\" width=\"1433\" height=\"829\" \/><br \/>\n<b>B\u01b0\u1edbc 2:<\/b> Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf.<br \/>\n<b>B\u01b0\u1edbc 3:<\/b> Ch\u1ecdn c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<br \/>\n&#8211; <em><strong>L\u1ea5y theo d\u1eef li\u1ec7u m\u1edbi nh\u1ea5t:<\/strong><\/em> D\u1eef li\u1ec7u tr\u00ean t\u1edd khai b\u1ed5 sung s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y theo d\u1eef li\u1ec7u m\u1edbi nh\u1ea5t ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung. Khi \u0111\u00f3 tr\u00ean t\u1edd khai b\u1ed5 sung, ph\u1ea7n m\u1ec1m s\u1ebd ng\u1ea7m \u0111\u1ecbnh ch\u1ecdn to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb doanh thu v\u00e0 ch\u1ee9ng t\u1eeb gi\u00e1 v\u1ed1n.<br \/>\n&#8211; <em><strong>L\u1ea5y theo t\u1edd khai g\u1ea7n nh\u1ea5t:<\/strong><\/em> D\u1eef li\u1ec7u tr\u00ean t\u1edd khai b\u1ed5 sung s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb to\u00e0n b\u1ed9 d\u1eef li\u1ec7u c\u1ee7a t\u1edd khai li\u1ec1n tr\u01b0\u1edbc (V\u00ed d\u1ee5 t\u1edd khai b\u1ed5 sung l\u1ea7n 1 s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y to\u00e0n b\u1ed9 d\u1eef li\u1ec7u t\u1eeb t\u1edd khai l\u1ea7n \u0111\u1ea7u).<br \/>\n<b>B\u01b0\u1edbc 4:<\/b> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/09\/2-1.png\" alt=\"\" width=\"1307\" height=\"730\" \/><br \/>\n<b>=&gt; <\/b>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ea3i l\u00ean <strong>T\u1edd khai thu\u1ebf 03\/GTGT tr\u1ef1c ti\u1ebfp tr\u00ean GTGT (03\/GTGT)<\/strong> b\u1ea3n b\u1ed5 sung.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/09\/a-1.png\" alt=\"\" width=\"1399\" height=\"867\" \/><br \/>\n<b>B\u01b0\u1edbc 5:<\/b> Tr\u00ean t\u1edd khai b\u1ed5 sung, c\u00f3 th\u1ec3 s\u1eeda \u0111\u1ed5i gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/09\/b.png\" alt=\"\" width=\"1394\" height=\"867\" \/><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi ch\u1ec9 ti\u00eau <strong style=\"font-family: inherit; font-size: inherit;\">[22] T\u1ed5ng doanh thu h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong><span style=\"font-family: inherit; font-size: inherit;\">, c\u00f3 th\u1ec3 s\u1eeda b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o <\/span><a style=\"font-family: inherit; font-size: inherit;\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/chon-chung-tu-doanh-thu\/\" target=\"_blank\" rel=\"noopener\"><strong>Ch\u1ecdn CT doanh thu<\/strong><\/a><span style=\"font-family: inherit; font-size: inherit;\"> v\u00e0 th\u1ef1c hi\u1ec7n t\u00edch th\u00eam ho\u1eb7c b\u1edbt ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/09\/b-2-1600x1058.png\" alt=\"\" width=\"1600\" height=\"1058\" \/><\/p>\n<ul>\n<li>T\u01b0\u01a1ng t\u1ef1, s\u1eeda ch\u1ec9 ti\u00eau <strong style=\"font-family: inherit; font-size: inherit;\">[23] Gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong><span style=\"font-family: inherit; font-size: inherit;\"> b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o <\/span><a style=\"font-family: inherit; font-size: inherit;\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/chon-chung-tu-gia-von\/\" target=\"_blank\" rel=\"noopener\"><strong>Ch\u1ecdn CT gi\u00e1 v\u1ed1n<\/strong><\/a><span style=\"font-family: inherit; font-size: inherit;\"> v\u00e0 th\u1ef1c hi\u1ec7n t\u00edch th\u00eam ho\u1eb7c b\u1edbt ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/09\/chon-CT-gia-von1-1600x1072.png\" alt=\"\" width=\"1600\" height=\"1072\" \/><br \/>\n<b>B\u01b0\u1edbc 6:<\/b> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 l\u01b0u ch\u1ee9ng t\u1eeb \u0111\u00e3 ch\u1ecdn.<br \/>\n<strong>B\u01b0\u1edbc 7<\/strong>: B\u1ea5m <strong>T\u1ed5ng h\u1ee3p khai b\u1ed5 sung<\/strong><br \/>\n<b>B\u01b0\u1edbc 8:<\/b> Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u l\u1ea1i t\u1edd khai.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/09\/c-1.png\" alt=\"\" width=\"1398\" height=\"868\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3516],"ht-kb-tag":[],"class_list":["post-26859","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r42-phat-hanh-ngay-18-09-2023"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26859","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=26859"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26859\/revisions"}],"predecessor-version":[{"id":54309,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26859\/revisions\/54309"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=26859"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=26859"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=26859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}