{"id":2975,"date":"2019-12-25T18:06:12","date_gmt":"2019-12-25T18:06:12","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=2975"},"modified":"2025-12-05T09:43:31","modified_gmt":"2025-12-05T02:43:31","slug":"cac_tien_ich_khi_lap_to_khai","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cac_tien_ich_khi_lap_to_khai\/","title":{"rendered":"C\u00e1c ti\u1ec7n \u00edch khi l\u1eadp t\u1edd khai"},"content":{"rendered":"
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<\/span><\/p>\n

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

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai do kh\u00f4ng h\u1ee3p l\u1ec7, gi\u00fap \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7; th\u00eam ph\u1ee5 l\u1ee5c v\u00e0o t\u1edd khai; ch\u1ecdn ch\u1ee9ng t\u1eeb l\u1ea5y l\u00ean b\u1ea3ng k\u00ea; h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT; ki\u1ec3m tra doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00e1p d\u1ee5ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u00ea khai thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t tr\u00ean c\u00e1c phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m li\u00ean quan.<\/p>\n<\/div><\/div>\n

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

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

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2.1. Ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai do kh\u00f4ng h\u1ee3p l\u1ec7<\/strong><\/h4>\n

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Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT, t\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t: tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o, b\u00e1n ra \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u01b0: c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng c\u00f3 \u0111\u1ee7 th\u00f4ng tin s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf GTGT; c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u00f3 \u0111\u1ee7 th\u00f4ng tin s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n v\u00e0 c\u00f3 ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o. V\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea do thi\u1ebfu 1 trong c\u00e1c th\u00f4ng tin tr\u00ean, c\u00f3 th\u1ec3 ki\u1ec3m tra v\u00e0 b\u1ed5 sung b\u1eb1ng c\u00e1ch:<\/span><\/p>\n

B\u01b0\u1edbc 1<\/strong>. Tr\u00ean b\u1ea3ng k\u00ea mu\u1ed1n ki\u1ec3m tra (V\u00ed d\u1ee5: B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong>), nh\u1ea5n v\u00e0o \u0111\u01b0\u1eddng link B\u1ea5m v\u00e0o \u0111\u00e2y \u0111\u1ec3 xem chi ti\u1ebft<\/strong>.<\/span><\/p>\n

\"\"<\/span><\/p><\/blockquote>\n

B\u01b0\u1edbc 2<\/strong>. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd li\u1ec7t k\u00ea danh s\u00e1ch c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7 do thi\u1ebfu m\u1ed9t trong c\u00e1c th\u00f4ng tin: S\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n, nh\u00f3m HHDV mua v\u00e0o.<\/span>
\nB\u01b0\u1edbc 3<\/strong>. X\u00e1c \u0111\u1ecbnh th\u00f4ng tin c\u00f2n thi\u1ebfu, sau \u0111\u00f3 nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 b\u1ed5 sung th\u00f4ng tin.<\/span><\/p>\n<\/div><\/div>\n

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

2.2. Th\u00eam ph\u1ee5 l\u1ee5c v\u00e0o t\u1edd khai<\/strong><\/h4>\n

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\n

Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT, t\u1edd khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, n\u1ebfu t\u1ea1i b\u01b0\u1edbc ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai, K\u1ebf to\u00e1n ch\u1ecdn thi\u1ebfu ph\u1ee5 l\u1ee5c th\u00ec sau \u0111\u00f3 v\u1eabn c\u00f3 th\u1ec3 th\u00eam ho\u1eb7c b\u1ecf b\u1edbt c\u00e1c ph\u1ee5 l\u1ee5c b\u1eb1ng c\u00e1ch:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u1ec3 th\u00eam ph\u1ee5 l\u1ee5c<\/span><\/strong><\/p>\n

    \n
  • T\u1ea1i tab <\/span>T\u1edd khai <\/strong>ho\u1eb7c tab ph\u1ee5 l\u1ee5c b\u1ea5t k\u1ef3, <\/span>nh\u1ea5n <\/span>Th\u00eam ph\u1ee5 l\u1ee5c<\/strong>.<\/span><\/span><\/li>\n
  • T\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c mu\u1ed1n th\u00eam.<\/span><\/li>\n<\/ul>\n

    \"\"<\/span><\/p><\/blockquote>\n

      \n
    • Nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/strong><\/span><\/li>\n<\/ul>\n

      \"\"<\/span><\/p><\/blockquote>\n

      Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u1ec3 x\u00f3a ph\u1ee5 l\u1ee5c<\/span><\/strong><\/p>\n

        \n
      • T\u1ea1i tab ph\u1ee5 l\u1ee5c c\u1ea7n x\u00f3a, nh\u1ea5n X\u00f3a ph\u1ee5 l\u1ee5c<\/strong>.<\/span><\/li>\n
      • Nh\u1ea5n C\u00f3\u00a0<\/strong>\u0111\u1ec3 x\u00e1c nh\u1eadn.<\/span><\/li>\n<\/ul>\n

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

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

        2.3. Ch\u1ecdn ch\u1ee9ng t\u1eeb mu\u1ed1n l\u1ea5y l\u00ean b\u1ea3ng k\u00ea<\/strong><\/h4>\n

        <\/div>

        \n

        Tr\u01b0\u1eddng h\u1ee3p 1: B\u1ecf b\u1edbt c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u1ecfi b\u1ea3ng k\u00ea: <\/strong><\/span><\/p>\n

        Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT, tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra: ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Tuy nhi\u00ean K\u1ebf to\u00e1n v\u1eabn c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn 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:<\/span><\/p>\n

          \n
        • Tr\u00ean b\u1ea3ng k\u00ea mu\u1ed1n b\u1ecf b\u1edbt ch\u1ee9ng t\u1eeb (v\u00ed d\u1ee5: <\/span>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong>), nh\u1ea5n <\/span>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>.<\/span><\/li>\n
        • B\u1ecf t\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng mu\u1ed1n l\u1ea5y l\u00ean b\u1ea3ng k\u00ea.<\/li>\n<\/ul>\n

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

            \n
          • Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/span><\/li>\n<\/ul>\n

            \"\"<\/p>\n

              \n
            • H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u1eeba b\u1ecf ch\u1ecdn s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea v\u00e0 s\u1ed1 li\u1ec7u tr\u00ean tab <\/span>t\u1edd khai <\/strong>s\u1ebd kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u1ee7a h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u1eeba b\u1ecf ch\u1ecdn<\/span><\/li>\n<\/ul>\n

              Tr\u01b0\u1eddng h\u1ee3p 2: <\/span><\/strong>Th\u00eam c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0o b\u1ea3ng k\u00ea<\/strong><\/p>\n

              \u00a0<\/strong>Tr\u01b0\u1eddng h\u1ee3p sau khi l\u1eadp t\u1edd khai c\u00f3 ph\u00e1t sinh th\u00eam c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u1ea5y l\u00ean t\u1edd khai. K\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n ph\u1ea3i l\u1eadp l\u1ea1i t\u1edd khai m\u00e0 th\u1ef1c hi\u1ec7n ch\u1ecdn b\u1ed5 sung th\u00eam c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u1eeba l\u1eadp v\u00e0o b\u1ea3ng k\u00ea b\u1eb1ng c\u00e1ch:<\/span><\/p>\n

                \n
              • Tr\u00ean b\u1ea3ng k\u00ea mu\u1ed1n th\u00eam ch\u1ee9ng t\u1eeb(v\u00ed d\u1ee5: <\/span>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong>), nh\u1ea5n <\/span>S\u1eeda<\/strong>.<\/span><\/li>\n
              • Nh\u1ea5n <\/span>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>.<\/span><\/li>\n
              • T\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mu\u1ed1n l\u1ea5y l\u00ean b\u1ea3ng k\u00ea.<\/span><\/li>\n<\/ul>\n

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

                  \n
                • Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/span><\/li>\n<\/ul>\n

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

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

                  2.4. H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/strong><\/h4>\n

                  <\/div>

                  \n

                  Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 K\u1ebf to\u00e1n l\u1eadp nhanh b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT trong tr\u01b0\u1eddng h\u1ee3p sau khi c\u1ea5t t\u1edd khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ho\u1eb7c s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p. C\u00e1ch th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

                    \n
                  • Sau khi c\u1ea5t t\u1edd khai b\u1ed5 sung, nh\u1ea5n H\u1ea1ch to\u00e1n \u0110C<\/strong>.<\/span>
                    \nCh\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n
                      \n
                    • \u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft<\/span><\/li>\n
                    • \u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/li>\n<\/ul>\n<\/li>\n
                    • H\u1ea1ch to\u00e1n b\u1ed5 sung t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n thu\u1ebf ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng sinh ra.<\/span><\/li>\n
                    • T\u1ea1i m\u1ee5c K\u00ea l\u00ean t\u1edd khai<\/strong>: Ch\u1ecdn c\u00f3 k\u00ea s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u00ean t\u1edd khai c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i hay kh\u00f4ng. (N\u1ebfu t\u00edch ch\u1ecdn v\u00e0o \u00f4 k\u00ea l\u00ean t\u1edd khai, khi l\u1eadp t\u1edd khai c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd ghi nh\u1eadn s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau 37: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m ho\u1eb7c ch\u1ec9 ti\u00eau 38: \u0110i\u1ec1u ch\u1ec9nh t\u0103ng).<\/span><\/li>\n<\/ul>\n

                      \"\"<\/span>
                      \n\"\"<\/span><\/p><\/blockquote>\n

                        \n
                      • Nh\u1ea5n <\/span>C\u1ea5t<\/strong>.<\/span><\/span><\/li>\n<\/ul>\n<\/div><\/div>\n
                        <\/span><\/p>\n

                        2.5. Ki\u1ec3m tra doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/strong><\/h4>\n

                        <\/div>

                        \n
                          \n
                        • Tr\u00ean t\u1edd khai thu\u1ebf GTGT, nh\u1ea5n Ki\u1ec3m tra doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/span>
                          \nCh\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb th\u00f4ng tin k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/span><\/li>\n<\/ul>\n

                          \"\"<\/span><\/p><\/blockquote>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/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-2975","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\/2975","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=2975"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2975\/revisions"}],"predecessor-version":[{"id":43687,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2975\/revisions\/43687"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2975"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2975"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}