{"id":2965,"date":"2019-12-25T18:06:07","date_gmt":"2019-12-25T18:06:07","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2965"},"modified":"2025-12-10T09:44:05","modified_gmt":"2025-12-10T02:44:05","slug":"thue_gtgt_cho_du_an_dau_tu","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/thue_gtgt_cho_du_an_dau_tu\/","title":{"rendered":"Thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <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<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u00ean ph\u1ea7n m\u1ec1m ASP<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp t\u1edd khai, c\u00e1c tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5, h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u v\u00e0 l\u1eadp t\u1edd khai b\u1ed5 sung.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00c1p d\u1ee5ng cho k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ea7n k\u00ea khai thu\u1ebf GTGT.<\/p>\n<\/div><\/div> <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. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<div>\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f9ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh \u0111\u00f3ng t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd m\u1ed9t ho\u1eb7c nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng; Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh c\u00f3 con d\u1ea5u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, l\u01b0u gi\u1eef s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, chi nh\u00e1nh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd thu\u1ebf.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div> <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. 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%;\"><\/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<h4><b>3.1. L\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1<\/strong>. V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, Tab<strong> Khai thu\u1ebf<\/strong>, ch\u1ecdn m\u0169i t\u00ean tr\u1ecf xu\u1ed1ng \u23f7b\u00ean c\u1ea1ch ch\u1ee9c n\u0103ng <strong>L\u1eadp t\u1edd khai<\/strong>, Ch\u1ecdn <strong>L\u1eadp t\u1edd khai<\/strong> <strong>T\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/DADT_1.png\" alt=\"\" width=\"1252\" height=\"458\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>. Thi\u1ebft l\u1eadp k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/DADT_2.png\" alt=\"\" width=\"1257\" height=\"606\" \/><\/p>\n<p><strong><em>L\u01b0u \u00fd<\/em><\/strong><em>: T\u00edch ch\u1ecdn s\u1ed1 b\u1ea3ng k\u00ea t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>. T\u1ea1i tab <strong>PL01-2\/GTGT<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u00f9ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 ng\u00e0y &lt; ho\u1eb7c = ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea ph\u1ea3i th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n: c\u00f3 ch\u1ecdn nh\u00f3m HHDV l\u00e0 nh\u00f3m 3, ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea l\u00ean b\u1ea3ng k\u00ea c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0 c\u00f3 \u0111\u1ee7 th\u00f4ng tin s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd<\/strong>:<\/em><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, K\u1ebf to\u00e1n c\u1ea7n t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o tr\u00ean tab <strong>PL01-2\/GTGT<\/strong> l\u00e0 c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0o \u0111\u1ec3 khai b\u00e1o v\u00e0o c\u00e1c b\u1ea3ng k\u00ea t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>Nh\u1ea5n v\u00e0o \u0111\u01b0\u1eddng link <strong>B\u1ea5m v\u00e0o \u0111\u00e2y \u0111\u1ec3 xem chi ti\u1ebft<\/strong>, \u0111\u1ec3 xem danh s\u00e1ch c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea do thi\u1ebfu th\u00f4ng tin v\u1ec1 s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n. Xem chi ti\u1ebft <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac_tien_ich_khi_lap_to_khai\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>C\u00f3 th\u1ec3 b\u1ecf b\u1edbt c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng mu\u1ed1n l\u1ea5y l\u00ean b\u1ea3ng k\u00ea b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> v\u00e0 b\u1ecf t\u00edch ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng mu\u1ed1n l\u1ea5y l\u00ean b\u1ea3ng k\u00ea. Xem chi ti\u1ebft <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac_tien_ich_khi_lap_to_khai\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4<\/strong>. T\u1ea1i tab <strong>T\u1edd khai<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai, ri\u00eang c\u00e1c ch\u1ec9 ti\u00eau sau c\u1ea7n t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 nh\u1eadp tay v\u00e0o t\u1edd khai:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ec9 ti\u00eau [21a]: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u1eadn b\u00e0n giao t\u1eeb ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/li>\n<li>Ch\u1ec9 ti\u00eau 24, 25: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng.<\/li>\n<li>Ch\u1ec9 ti\u00eau 26, 27: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/li>\n<li>Ch\u1ec9 ti\u00eau 28a: Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng) b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<li>Ch\u1ec9 ti\u00eau 30a: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/li>\n<li>Ch\u1ec9 ti\u00eau 30: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/li>\n<li>Ch\u1ec9 ti\u00eau 31: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n b\u00e0n giao cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong k\u1ef3.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 5<\/strong>. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/p>\n<ul>\n<li><em>C\u00f3 th\u1ec3 b\u1ed5 sung th\u00eam c\u00e1c ph\u1ee5 l\u1ee5c ngay t\u1ea1i giao di\u1ec7n l\u1eadp t\u1edd khai b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam ph\u1ee5 l\u1ee5c<\/strong>.<\/em><\/li>\n<li><em>C\u00f3 th\u1ec3 l\u1ea5y l\u1ea1i d\u1eef li\u1ec7u ban \u0111\u1ea7u ch\u01b0a ch\u1ec9nh s\u1eeda b\u1eb1ng c\u00e1ch ch\u1ecdn ch\u1ee9c n\u0103ng <strong>L\u1ea5y d\u1eef li\u1ec7u<\/strong>.<\/em><\/li>\n<li><em>\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh, n\u1ebfu chi nh\u00e1nh n\u00e0o \u0111\u0103ng k\u00fd k\u00ea khai n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TT\u0110B ri\u00eang th\u00ec v\u00e0o danh m\u1ee5c c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a chi nh\u00e1nh \u0111\u00f3, t\u00edch ch\u1ecdn <strong>K\u00ea khai thu\u1ebf GTGT, TT\u0110B ri\u00eang<\/strong>, khi \u0111\u00f3 chi nh\u00e1nh m\u1edbi c\u00f3 quy\u1ec1n l\u1eadp t\u1edd khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B ri\u00eang cho chi nh\u00e1nh. Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B \u1edf t\u1ed5ng c\u00f4ng ty, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra c\u1ee7a c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn <strong>K\u00ea khai thu\u1ebf GTGT, TT\u0110B ri\u00eang<\/strong>.<\/em><\/li>\n<\/ul>\n<\/div><\/div> <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<h4><b>3.2. L\u1eadp t\u1edd khai b\u1ed5 sung<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1<\/strong>. V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, t\u1ea1i tab <strong>Khai thu\u1ebf<\/strong>, Ch\u1ecdn m\u0169i t\u00ean tr\u1ecf xu\u1ed1ng \u23f7b\u00ean ch\u1ee9c n\u0103ng <strong>Khai b\u1ed5 sung, <\/strong>ch\u1ecdn\u00a0<strong>T\u1edd khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (02\/GTGT)<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/DADT_3.png\" alt=\"\" width=\"1254\" height=\"387\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>. Thi\u1ebft l\u1eadp k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<ul>\n<li>Khi ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp t\u1edd khai, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00edch ch\u1ecdn \u00f4 <strong>T\u1edd khai b\u1ed5 sung<\/strong>.<\/li>\n<li>T\u1ea1i m\u1ee5c <strong>Ng\u00e0y l\u1eadp KHBS<\/strong>: nh\u1eadp ng\u00e0y l\u1eadp t\u1edd khai b\u1ed5 sung.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/DADT_4-1.png\" alt=\"\" width=\"1214\" height=\"484\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 4<\/strong>. T\u1ea1i tab <strong>T\u1edd khai<\/strong>: Nh\u1eadp l\u1ea1i c\u00e1c gi\u00e1 tr\u1ecb k\u00ea khai \u0111\u00fang.<\/p>\n<p><strong>B\u01b0\u1edbc 5<\/strong>. Nh\u1ea5n <strong>T\u1ed5ng h\u1ee3p KHBS<\/strong>. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i tab <strong>01\/KHBS<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/DADT_5.png\" alt=\"\" width=\"1100\" height=\"985\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6.<\/strong> Khai b\u00e1o b\u1ed5 sung c\u00e1c th\u00f4ng tin <strong>N\u1ed9i dung gi\u1ea3i th\u00edch v\u00e0 t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m<\/strong> (n\u1ebfu c\u00f3).<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2019\/12\/DADT_6.png\" alt=\"\" width=\"1098\" height=\"781\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 7.<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u t\u1edd khai.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/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-2965","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\/2965","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=2965"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2965\/revisions"}],"predecessor-version":[{"id":49357,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2965\/revisions\/49357"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2965"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2965"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}