{"id":27694,"date":"2023-11-07T11:29:06","date_gmt":"2023-11-07T04:29:06","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=27694"},"modified":"2025-12-19T09:06:06","modified_gmt":"2025-12-19T02:06:06","slug":"tu-dong-lay-hoa-don-len-bang-ke-giam-thue-gtgt","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/tu-dong-lay-hoa-don-len-bang-ke-giam-thue-gtgt\/","title":{"rendered":"T\u1ef1 \u0111\u1ed9ng l\u1ea5y h\u00f3a \u0111\u01a1n l\u00ean B\u1ea3ng k\u00ea gi\u1ea3m thu\u1ebf GTGT"},"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><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> H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u1ef1 \u0111\u1ed9ng l\u1ea5y h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf l\u00ean B\u1ea3ng k\u00ea gi\u1ea3m thu\u1ebf GTGT khi s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng &#8220;L\u1ea5y h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf kh\u00e1c k\u1ef3&#8221; tr\u00ean c\u00e1c t\u1edd khai 01\/GTGT, 04\/GTGT, 01\/CNKD.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf l\u00ean B\u1ea3ng k\u00ea gi\u1ea3m thu\u1ebf GTGT.<\/li>\n<li>So s\u00e1nh thay \u0111\u1ed5i tr\u01b0\u1edbc v\u00e0 sau phi\u00ean b\u1ea3n R46.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, c\u00e1n b\u1ed9 l\u1eadp t\u1edd khai thu\u1ebf GTGT, ng\u01b0\u1eddi s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf kh\u00e1c k\u1ef3. <\/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. Chi ti\u1ebft thay \u0111\u1ed5i<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><b>Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R46<\/b>: Khi l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf \u0111\u1ec3 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t sinh c\u00f9ng n\u0103m tr\u01b0\u1edbc \u0111\u00f3, th\u00f4ng tin c\u1ee7a h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean B\u1ea3ng k\u00ea gi\u1ea3m thu\u1ebf GTGT khi l\u1eadp t\u1edd khai <b>01\/GTGT,<\/b> <b>04\/GTGT<\/b>, <b>01\/CNKD<\/b> cho k\u1ef3 \u0111\u00e3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh, m\u00e0 ph\u1ea3i t\u1ef1 \u0111i\u1ec1n th\u1ee7 c\u00f4ng d\u1ec5 g\u00e2y sai s\u00f3t ho\u1eb7c thi\u1ebfu.<br \/>\n<b>V\u00ed d\u1ee5:<\/b> L\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf trong th\u00e1ng 8\/2023 \u0111\u1ec3 thay th\u1ebf cho h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf ph\u00e1t sinh th\u00e1ng 7\/2023, khi l\u1eadp t\u1edd khai <b>01\/GTGT,<\/b> <b>04\/GTGT<\/b>, <b>01\/CNKD<\/b> th\u00e1ng 7, ch\u1ecdn ch\u1ee9c n\u0103ng &#8220;Ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3&#8221; \u0111\u1ec3 l\u1ea5y h\u00f3a \u0111\u01a1n thay th\u1ebf th\u00e1ng 8 l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra c\u1ee7a t\u1edd khai th\u00e1ng 7. Tuy nhi\u00ean, h\u00f3a \u0111\u01a1n thay th\u1ebf l\u1eadp v\u00e0o th\u00e1ng 8 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean B\u1ea3ng k\u00ea gi\u1ea3m thu\u1ebf GTGT m\u00e0 ph\u1ea3i t\u1ef1 \u0111i\u1ec1n th\u1ee7 c\u00f4ng.<\/li>\n<li><b>T\u1eeb phi\u00ean b\u1ea3n R46<\/b>: Khi l\u1ea5y h\u00f3a \u0111\u01a1n l\u00ean t\u1edd khai t\u1eeb ch\u1ee9c n\u0103ng &#8220;L\u1ea5y h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf kh\u00e1c k\u1ef3&#8221; m\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00f3 l\u00e0 h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u00f3 l\u00ean b\u1ea3ng k\u00ea gi\u1ea3m thu\u1ebf GTGT. (\u00c1p d\u1ee5ng cho c\u00e1c t\u1edd khai <b>01\/GTGT,<\/b> <b>04\/GTGT<\/b>, <b>01\/CNKD<\/b>)<\/li>\n<\/ul>\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><b>3. H\u01b0\u1edbng d\u1eabn 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%; height: 1923px;\">\n<tbody>\n<tr style=\"height: 1923px;\">\n<td style=\"width: 100%; height: 1923px;\">Ch\u1ee9c n\u0103ng &#8220;L\u1ea5y h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf kh\u00e1c k\u1ef3&#8221; tr\u00ean t\u1edd khai <b><a href=\"https:\/\/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\/\" target=\"_blank\" rel=\"noopener\">01\/GTGT<\/a><\/b>, <a href=\"https:\/\/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\/\" target=\"_blank\" rel=\"noopener\"><b>04\/GTGT<\/b><\/a>, <b><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cho-phep-ke-khai-hoa-don-dau-ra-dieu-chinh-thay-the-khac-ky-vao-ky-ke-khai-bi-dieu-chinh-thay-the-tren-to-khai-01-cnkd-theo-tt40-2021\/\" target=\"_blank\" rel=\"noopener\">01\/CNKD<\/a><\/b> \u0111\u01b0\u1ee3c c\u1ea3i ti\u1ebfn s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y B\u1ea3ng k\u00ea gi\u1ea3m thu\u1ebf nh\u1eefng th\u00f4ng tin t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf \u0111\u01b0\u1ee3c ch\u1ecdn trong k\u1ef3 k\u00ea khai.<br \/>\nB\u00e0i h\u01b0\u1edbng d\u1eabn n\u00e0y th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai 01\/GTGT, thao t\u00e1c t\u01b0\u01a1ng t\u1ef1 tr\u00ean t\u1edd khai 04\/GTGT v\u00e0 01\/CNKD.<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1: <\/strong>Tr\u00ean giao di\u1ec7n l\u1eadp t\u1edd khai 01\/GTGT, nh\u1ea5n &#8220;Ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf\/ \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3&#8221;:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/11\/1-9-1600x875.png\" alt=\"\" width=\"1600\" height=\"875\" \/><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\">=&gt; Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ea3i l\u00ean danh s\u00e1ch h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh v\u00e0 ng\u1ea7m \u0111\u1ecbnh ch\u1ecdn to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh trong k\u1ef3 nh\u01b0 sau:<\/span> <img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/11\/2-11-1600x877.png\" alt=\"\" width=\"1600\" height=\"877\" \/><\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> C\u00f3 th\u1ec3 b\u1ecf ch\u1ecdn v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n kh\u00f4ng mu\u1ed1n l\u1ea5y l\u00ean t\u1edd khai.<\/li>\n<li><strong>B\u01b0\u1edbc 3; <\/strong>Nh\u1ea5n <b>\u0110\u1ed3ng \u00fd<br \/>\n<\/b>=&gt; Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt th\u00f4ng tin t\u1eeb h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c ch\u1ecdn l\u00ean B\u1ea3ng k\u00ea gi\u1ea3m thu\u1ebf BKGT\/NQ101\/2023\/QH15 nh\u01b0 sau:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/11\/3-7-1600x876.png\" alt=\"\" width=\"1600\" height=\"876\" \/><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\">V\u00e0 c\u1eadp nh\u1eadt l\u00ean ph\u1ee5 l\u1ee5c PL101\/2023\/QH15 nh\u01b0 sau:<\/span> <img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/11\/4-2-1600x873.png\" alt=\"\" width=\"1600\" height=\"873\" \/><\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 4:<\/strong> Ch\u1ec9 c\u1ea7n nh\u1ea5n C\u1ea5t t\u1edd khai l\u00e0 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c m\u00e0 kh\u00f4ng ph\u1ea3i nh\u1eadp tay th\u1ee7 c\u00f4ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>4. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p khi C\u1ea5t t\u1edd khai GTGT ph\u1ea7n m\u1ec1m b\u00e1o l\u1ed7i c\u1ea3nh b\u00e1o &#8221; T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf tr\u1ed1ng. Vui l\u00f2ng ki\u1ec3m tra l\u1ea1i&#8221;<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-54795\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/test-asp-dong-38-39-40.png\" alt=\"\" width=\"1532\" height=\"744\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/test-asp-dong-38-39-40.png 1532w, \/accounting\/wp-content\/uploads\/2025\/12\/test-asp-dong-38-39-40-768x373.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/test-asp-dong-38-39-40-50x24.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/test-asp-dong-38-39-40-60x29.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/test-asp-dong-38-39-40-100x49.png 100w\" sizes=\"(max-width: 1532px) 100vw, 1532px\" \/><\/p>\n<p><strong>C\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n<ul>\n<li>Trong k\u1ef3 t\u00ednh thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 b\u00e1n ra th\u00ec<strong> kh\u00f4ng ph\u1ea3i<\/strong> th\u1ef1c hi\u1ec7n<strong> ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT<\/strong> theo Ngh\u1ecb quy\u1ebft 142\/2024\/QH15.<\/li>\n<li>Nh\u1ea5n d\u1ea5u X t\u1ea1i tab Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT \u0111\u1ec3 x\u00f3a ph\u1ee5 luc \/ Nh\u1ea5n C\u1ea5t<\/li>\n<\/ul>\n<\/div><\/div> <\/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":[3521],"ht-kb-tag":[],"class_list":["post-27694","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r46-phat-hanh-ngay-23-11-2023"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27694","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=27694"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27694\/revisions"}],"predecessor-version":[{"id":54799,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27694\/revisions\/54799"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=27694"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=27694"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=27694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}