{"id":31109,"date":"2024-06-05T15:42:01","date_gmt":"2024-06-05T08:42:01","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=31109"},"modified":"2026-01-20T09:38:48","modified_gmt":"2026-01-20T02:38:48","slug":"toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-dieu-chinh-thay-the-thi-hach-toan-va-ke-khai-nhu-the-nao","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-dieu-chinh-thay-the-thi-hach-toan-va-ke-khai-nhu-the-nao\/","title":{"rendered":"T\u00f4i nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf th\u00ec H\u1ea1ch to\u00e1n v\u00e0 K\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?"},"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><strong>1. T\u1ed5ng quan<\/strong><\/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 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf, gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m, do tr\u1ea3 l\u1ea1i h\u00e0ng) v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf, c\u00f9ng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00c1p d\u1ee5ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n\/doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ASP, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c phi\u00ean b\u1ea3n h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\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><strong>2. M\u00f4 t\u1ea3<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/Ho\u00e1 \u0111\u01a1n thay th\u1ebf trong tr\u01b0\u1eddng h\u1ee3p nh\u01b0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Khi h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb <strong>sai s\u00f3t<\/strong>, ng\u01b0\u1eddi b\u00e1n xu\u1ea5t H\u0110 thay th\u1ebf \/ \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n b\u1ecb sai s\u00f3t \u0111\u00f3.<\/li>\n<li>Khi ng\u01b0\u1eddi mua<strong> tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u00e3 mua<\/strong> th\u00ec ng\u01b0\u1eddi b\u00e1n xu\u1ea5t H\u0110 thay th\u1ebf \/ \u0111i\u1ec1u ch\u1ec9nh cho l\u00f4 h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u00f3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi mua c\u1ea7n x\u00e1c \u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o b\u00ean d\u01b0\u1edbi \u0111\u1ec3 H\u1ea1ch to\u00e1n v\u00e0 K\u00ea khai:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>H\u0110 \u0111i\u1ec1u ch\u1ec9nh<\/strong> n\u00e0y l\u00e0 <strong>t\u0103ng hay gi\u1ea3m<\/strong>? Ho\u1eb7c <strong>H\u0110 thay th\u1ebf<\/strong> n\u00e0y l\u00e0 <strong>t\u0103ng hay gi\u1ea3m<\/strong> so v\u1edbi Ho\u00e1 \u0111\u01a1n g\u1ed1c?<\/li>\n<li style=\"text-align: justify;\">Th\u1eddi \u0111i\u1ec3m nh\u1eadn H\u0110 \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf th\u00ec h\u00e0ng ho\u00e1 li\u00ean quan Ho\u00e1 \u0111\u01a1n g\u1ed1c <strong>v\u1eabn c\u00f2n t\u1ed3n kho<\/strong> hay <strong>\u0111\u00e3 b\u00e1n h\u1ebft?<\/strong><\/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><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/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><strong>3.1. NH\u1eacN H\u00d3A \u0110\u01a0N \u0110\u1ea6U V\u00c0O L\u00c0 H\u00d3A \u0110\u01a0N \u0110I\u1ec0U CH\u1ec8NH<\/strong><\/h4>\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<h5><strong>3.1.1. H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh T\u0102NG \u0111\u1ea7u v\u00e0o<\/strong><\/h5>\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<h6>A. H\u1ea0CH TO\u00c1N<\/h6>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"text-decoration: underline;\"><em><strong>Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG C\u00d2N T\u1ed2N TRONG KHO<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><b>B\u01b0\u1edbc 1:<\/b> H\u1ea1ch to\u00e1n <strong>t\u0103ng Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong>\u00a0b\u1eb1ng thao t\u00e1c Ki\u1ec3m k\u00ea kho, xem\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiemkekho\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n<p><strong><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 2: <\/span><\/strong><span style=\"font-size: 12pt;\">H\u1ea1ch to\u00e1n<\/span><strong><span style=\"font-size: 12pt;\"> t\u0103ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">L\u1eadp <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap_chung_tu_nghiep_vu_khac\/\" target=\"_blank\" rel=\"noopener\">Ch\u1ee9ng t\u1eeb Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/a><\/span><\/li>\n<li>T\u00edch \u00f4 \u201cH\u1ea1ch to\u00e1n g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n\u201d<\/li>\n<li><span style=\"font-size: 12pt;\"><strong>Tab H\u1ea1ch to\u00e1n:<\/strong> h\u1ea1ch to\u00e1n N\u1ee3 TK 1331 \/ C\u00f3 TK 111, 112, 331<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>Tab K\u00ea khai h\u00f3a \u0111\u01a1n:<\/strong> nh\u1eadp th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (% Thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,&#8230;)<b><i><br \/>\n<\/i><\/b><\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-31253 size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2.png\" alt=\"\" width=\"1562\" height=\"1126\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2.png 1562w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2-768x554.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2-50x36.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2-1536x1107.png 1536w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2-60x43.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2-100x72.png 100w\" sizes=\"(max-width: 1562px) 100vw, 1562px\" \/><\/p>\n<p><span style=\"text-decoration: underline;\"><em><strong>Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG \u0110\u00c3 B\u00c1N H\u1ebeT<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">H\u1ea1ch to\u00e1n<strong> t\u0103ng Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> v\u00e0<strong> Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/strong><\/span><\/p>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 12pt;\">L\u1eadp <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap_chung_tu_nghiep_vu_khac\/\" target=\"_blank\" rel=\"noopener\">Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong>Tab H\u1ea1ch to\u00e1n<\/strong>: h\u1ea1ch to\u00e1n t\u0103ng Gi\u00e1 v\u1ed1n v\u00e0 ti\u1ec1n Thu\u1ebf GTGT\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">N\u1ee3 TK 632 \/ C\u00f3 TK 11x, 331<\/span><br \/>\nN\u1ee3 TK 1331 \/ C\u00f3 TK 11x, 331<\/p>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 12pt;\"><strong>Tab K\u00ea khai h\u00f3a \u0111\u01a1n:<\/strong> nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,&#8230;)<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-31251 size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV11.png\" alt=\"\" width=\"1307\" height=\"814\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV11.png 1307w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV11-768x478.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV11-50x31.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV11-60x37.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV11-100x62.png 100w\" sizes=\"(max-width: 1307px) 100vw, 1307px\" \/><\/p>\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<h6>B. K\u00ca KHAI<\/h6>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec<b>: Ng\u01b0\u1eddi mua khai<\/b>\u00a0<b>b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh.<\/b><\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1: K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf<\/strong><\/p>\n<ul>\n<li>N\u1ebfu H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<b>c\u00f9ng k\u1ef3<\/b>\u00a0v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh):\n<ul>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea<\/li>\n<li><strong>V\u00ed d\u1ee5:<\/strong>\u00a0Ng\u00e0y 15\/07, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000898 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 00000759 ng\u00e0y 01\/07. Khi l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng 7 l\u1ea7n \u0111\u1ea7u h\u00f3a \u0111\u01a1n s\u1ed1 00000898 t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n 00000759<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44623\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/tangkekhai1.webp\" alt=\"\" width=\"1315\" height=\"633\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/tangkekhai1.webp 1315w, \/accounting\/wp-content\/uploads\/2025\/12\/tangkekhai1-768x370.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/tangkekhai1-50x24.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/tangkekhai1-60x29.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/tangkekhai1-100x48.webp 100w\" sizes=\"(max-width: 1315px) 100vw, 1315px\" \/><\/p>\n<p>N\u1ebfu H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<b>kh\u00f4ng<\/b>\u00a0c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh)<\/p>\n<ul>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n ch\u1ecdnh\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o<\/li>\n<li><strong>V\u00ed d\u1ee5:<\/strong>\u00a0Ng\u00e0y 02\/08, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000245 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 0000012 ng\u00e0y 05\/07. Khi l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng 7 l\u1ea7n \u0111\u1ea7u, ng\u01b0\u1eddi d\u00f9ng t\u00edch chu\u1ed9t\u00a0<strong>Ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/strong>\u00a0v\u00e0 ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 00000245 l\u00ean b\u1ea3ng k\u00ea<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44621\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/DCTANG2.webp\" alt=\"\" width=\"1365\" height=\"661\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/DCTANG2.webp 1365w, \/accounting\/wp-content\/uploads\/2025\/12\/DCTANG2-768x372.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/DCTANG2-50x24.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/DCTANG2-60x29.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/DCTANG2-100x48.webp 100w\" sizes=\"(max-width: 1365px) 100vw, 1365px\" \/><\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2: K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 k\u00ea khai thu\u1ebf<\/strong><\/p>\n<ul>\n<li>Khi l\u1eadp t\u1edd khai b\u1ed5 sung cho k\u1ef3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n\u00a0ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o:<\/li>\n<li><strong>V\u00ed d\u1ee5:<\/strong>\u00a0Ng\u00e0y 02\/08, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000042 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 00000012 ng\u00e0y 05\/07.<\/li>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf b\u1ed5 sung th\u00e1ng 7, ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n\u00a0<strong>Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/strong>, t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 00000042 l\u00ean b\u1ea3ng k\u00ea =&gt;\u00a0<strong>T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0s\u1ebd t\u1ed5ng h\u1ee3p l\u1ea1i theo s\u1ed1 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44619\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/1a.webp\" alt=\"\" width=\"1434\" height=\"743\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/1a.webp 1434w, \/accounting\/wp-content\/uploads\/2025\/12\/1a-768x398.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/1a-50x26.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/1a-60x31.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/1a-100x52.webp 100w\" sizes=\"(max-width: 1434px) 100vw, 1434px\" \/><\/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<h5><strong>3.1.2. H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea3m \u0111\u1ea7u v\u00e0o<\/strong><\/h5>\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<h6>A. H\u1ea0CH TO\u00c1N<\/h6>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"text-decoration: underline;\"><em><strong>Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG V\u1eaaN C\u00d2N T\u1ed2N v\u00e0 CH\u1ec8 GI\u1ea2M GI\u00c1 TR\u1eca (t\u1ee9c l\u00e0 KH\u00d4NG gi\u1ea3m S\u1ed1 l\u01b0\u1ee3ng)<\/strong><\/em><\/span><\/p>\n<p>H\u1ea1ch to\u00e1n <strong>gi\u1ea3m Gi\u00e1 tr\u1ecb t\u1ed3n kho <\/strong>v\u00e0 <strong>gi\u1ea3m Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>\u00a0trong ch\u1ee9ng t\u1eeb <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/giamgia_hangdamuavenhapkho\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/a><\/p>\n<p><strong>L\u01b0u \u00fd: <\/strong>T\u1ea1i tab Ho\u00e1 \u0111\u01a1n, b\u1ea1n nh\u1eadp tay th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o (K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31125\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV4.png\" alt=\"\" width=\"1300\" height=\"668\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV4.png 1300w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV4-768x395.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV4-50x26.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV4-60x31.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV4-100x51.png 100w\" sizes=\"(max-width: 1300px) 100vw, 1300px\" \/><\/p>\n<p><span style=\"text-decoration: underline;\"><em><strong>Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG V\u1eaaN C\u00d2N T\u1ed2N v\u00e0 V\u1eeaA GI\u1ea2M GI\u00c1 TR\u1eca, V\u1eeaA GI\u1ea2M S\u1ed0 L\u01af\u1ee2NG<\/strong><\/em><\/span><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> H\u1ea1ch to\u00e1n <strong>gi\u1ea3m Gi\u00e1 tr\u1ecb t\u1ed3n kho <\/strong>v\u00e0 <strong>gi\u1ea3m Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>\u00a0trong ch\u1ee9ng t\u1eeb <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/giamgia_hangdamuavenhapkho\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/a><\/p>\n<p><strong><span style=\"color: #ff0000;\">L\u01b0u \u00fd:<\/span> <\/strong>T\u1ea1i tab Ho\u00e1 \u0111\u01a1n, b\u1ea1n nh\u1eadp tay th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o (K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31125\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV4.png\" alt=\"\" width=\"1300\" height=\"668\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV4.png 1300w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV4-768x395.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV4-50x26.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV4-60x31.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV4-100x51.png 100w\" sizes=\"(max-width: 1300px) 100vw, 1300px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 2: <\/strong>H\u1ea1ch to\u00e1n <strong>gi\u1ea3m S\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho <\/strong>b\u1eb1ng thao t\u00e1c Ki\u1ec3m k\u00ea kho, <span style=\"font-size: 12pt;\"> xem\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiemkekho\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">Tr\u00ean ch\u1ee9ng t\u1eeb Ki\u1ec3m k\u00ea kho:<\/p>\n<ul>\n<li style=\"text-align: justify;\">T\u00edch v\u00e0o m\u1ee5c<strong> Ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb<\/strong><\/li>\n<li style=\"text-align: justify;\"><strong>C\u1ed9t S\u1ed1 l\u01b0\u1ee3ng Theo ki\u1ec3m k\u00ea:<\/strong> g\u00f5 s\u1ed1 l\u01b0\u1ee3ng c\u00f2n l\u1ea1i sau khi \u0111\u00e3 gi\u1ea3m<\/li>\n<li style=\"text-align: justify;\"><strong>C\u1ed9t Gi\u00e1 tr\u1ecb Theo ki\u1ec3m k\u00ea:<\/strong> <span style=\"color: #ff0000;\"><strong>g\u00f5 l\u1ea1i gi\u00e1 tr\u1ecb<\/strong> <\/span>b\u1eb1ng v\u1edbi c\u1ed9t Gi\u00e1 tr\u1ecb Theo s\u1ed5 k\u1ebf to\u00e1n (m\u1ee5c \u0111\u00edch \u0111\u1ec3 khi T\u00ednh gi\u00e1 xu\u1ea5t kho, ph\u1ea7n m\u1ec1m s\u1ebd kh\u00f4ng c\u1eadp nh\u1eadt th\u00eam gi\u00e1 tr\u1ecb cho PXK t\u1eeb ki\u1ec3m k\u00ea)<\/li>\n<li style=\"text-align: justify;\"><strong>C\u1ea5t<\/strong> l\u1ea1i v\u00e0 nh\u1ea5n <strong>L\u1eadp PX<\/strong> \u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb <strong>Phi\u1ebfu xu\u1ea5t kho t\u1eeb ki\u1ec3m k\u00ea<\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31129\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV5.png\" alt=\"\" width=\"1300\" height=\"668\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV5.png 1300w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV5-768x395.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV5-50x26.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV5-60x31.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV5-100x51.png 100w\" sizes=\"(max-width: 1300px) 100vw, 1300px\" \/><\/p>\n<p><span style=\"text-decoration: underline;\"><em><strong>Tr\u01b0\u1eddng h\u1ee3p 3: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG \u0110\u00c3 B\u00c1N H\u1ebeT<\/strong><\/em><\/span><\/p>\n<p>H\u1ea1ch to\u00e1n\u00a0<strong>gi\u1ea3m Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0<\/strong>v\u00e0\u00a0<strong>gi\u1ea3m Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>L\u1eadp ch\u1ee9ng t\u1eeb <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/giamgia_hangdamuavenhapkho\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/a><\/li>\n<li><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:\u00a0<\/strong>Kh\u00f4ng t\u00edch<\/span>\u00a0v\u00e0o \u00f4 Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho<\/li>\n<li>Tab H\u00f3a \u0111\u01a1n: Nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (M\u1eabu s\u1ed1 H\u0110, K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/li>\n<li>Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft (H\u00e0ng ho\u00e1, Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf,\u2026)<\/li>\n<li>H\u1ea1ch to\u00e1n gi\u1ea3m Gi\u00e1 v\u1ed1n: N\u1ee3 TK 331,11x\u00a0 \/ C\u00f3 TK 632<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31131\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV6.png\" alt=\"\" width=\"1300\" height=\"496\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV6.png 1300w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV6-768x293.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV6-50x19.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV6-60x23.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV6-100x38.png 100w\" sizes=\"(max-width: 1300px) 100vw, 1300px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Khi nh\u1eadp tr\u00ean ch\u1ee9ng t\u1eeb <strong>Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/strong>, nh\u1eadp <strong>s\u1ed1 d\u01b0\u01a1ng<\/strong> th\u00ec l\u00ean <strong>b\u00e1o c\u00e1o, t\u1edd khai thu\u1ebf<\/strong> s\u1ebd th\u1ec3 hi\u1ec7n <strong>s\u1ed1 \u00e2m<\/strong><\/em><\/p>\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<h6>B. K\u00ca KHAI<\/h6>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>L\u01b0u \u00fd:\u00a0<\/strong>\u0110\u1ec3\u00a0<strong>k\u00ea khai h\u00f3a \u0111\u01a1n<\/strong>\u00a0\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u1ea7u v\u00e0o do sai s\u00f3t, b\u1ea1n\u00a0<strong>n\u00ean tham kh\u1ea3o th\u00eam CQT<\/strong>\u00a0qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec n<b>g\u01b0\u1eddi mua khai<\/b>\u00a0<b>b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p sau:<\/b><\/p>\n<div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\">\n<p id=\"truong-hop-1-ky-co-hoa-don-bi-dieu-chinh-chua-lap-to-khai-thue\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf<\/strong><\/p>\n<\/div>\n<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>N\u1ebfu H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<b>c\u00f9ng k\u1ef3<\/b>\u00a0v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh)\n<ul>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea:<\/li>\n<li>V\u00ed d\u1ee5: Ng\u00e0y 20\/07, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000025 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 00012580 ng\u00e0y 15\/07. Khi l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng 7 l\u1ea7n \u0111\u1ea7u h\u00f3a \u0111\u01a1n s\u1ed1 00000025 t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n 00012580.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44653\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/GIAM1-1.webp\" alt=\"\" width=\"1332\" height=\"660\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/GIAM1-1.webp 1332w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM1-1-768x381.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM1-1-50x25.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM1-1-60x30.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM1-1-100x50.webp 100w\" sizes=\"(max-width: 1332px) 100vw, 1332px\" \/><\/p>\n<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf<strong>\u00a0l\u1ea7n \u0111\u1ea7u<\/strong>\u00a0c\u1ee7a k\u1ef3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n\u00a0<strong>ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0<\/strong>l\u00ean b\u1ea3ng k\u00ea\u00a0<strong>mua v\u00e0o<\/strong>.N\u1ebfu H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<b>kh\u00f4ng<\/b><strong>\u00a0c\u00f9ng k\u1ef3<\/strong> v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh)<\/li>\n<li>V\u00ed d\u1ee5: Ng\u00e0y 08\/08, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000030 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 00012580 ng\u00e0y 15\/07. Khi l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng 7 l\u1ea7n \u0111\u1ea7u, ng\u01b0\u1eddi d\u00f9ng t\u00edch chu\u1ed9t\u00a0<strong>Ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0\u00a0<\/strong>v\u00e0 ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 00000030 l\u00ean b\u1ea3ng k\u00ea<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44657\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/GIAM3.webp\" alt=\"\" width=\"1385\" height=\"864\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/GIAM3.webp 1385w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM3-768x479.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM3-50x31.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM3-60x37.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM3-100x62.webp 100w\" sizes=\"(max-width: 1385px) 100vw, 1385px\" \/><\/p>\n<div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\">\n<p id=\"truong-hop-2-ky-co-hoa-don-bi-dieu-chinh-da-ke-khai-thue\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 k\u00ea khai thu\u1ebf<\/strong><\/p>\n<\/div>\n<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>L\u1eadp t\u1edd khai b\u1ed5 sung<\/strong>\u00a0cho k\u1ef3\u00a0<strong>b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/strong>, t\u1ea1i b\u1ea3ng k\u00ea mua v\u00e0o,\u00a0 c\u1ea7n th\u1ef1c hi\u1ec7n\u00a0<strong>ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0<\/strong><a href=\"https:\/\/helpact.misa.vn\/kb\/tren-bang-ke-ban-ra-cho-phep-nguoi-dung-lua-chon-ke-khai-hoa-don-dieu-chinh-thay-the-huy-bo-khac-ky-voi-hoa-don-goc\/\">\u00a0<\/a>l\u00ean b\u1ea3ng k\u00ea\u00a0<strong>mua v\u00e0o.<\/strong><\/li>\n<li>V\u00ed d\u1ee5: Ng\u00e0y 08\/08, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000030 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 00012580 ng\u00e0y 15\/07. Khi l\u1eadp t\u1edd khai thu\u1ebf b\u1ed5 sung th\u00e1ng 7, ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n\u00a0<strong>Ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/strong>, t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 00000030 l\u00ean b\u1ea3ng k\u00ea.<\/li>\n<\/ul>\n<p>=&gt;\u00a0<strong>T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0s\u1ebd t\u1ed5ng h\u1ee3p l\u1ea1i theo s\u1ed1 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44659\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/GIAM4-1.webp\" alt=\"\" width=\"1372\" height=\"863\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/GIAM4-1.webp 1372w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM4-1-768x483.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM4-1-50x31.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM4-1-60x38.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/GIAM4-1-100x63.webp 100w\" sizes=\"(max-width: 1372px) 100vw, 1372px\" \/><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-family: inherit; font-size: inherit;\"><\/div><\/div><\/span><\/p>\n<\/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<h5><strong>3.1.3. H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh GI\u1ea2M \u0111\u1ea7u v\u00e0o do Tr\u1ea3 l\u1ea1i h\u00e0ng<\/strong><\/h5>\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%;\">\n<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-family: inherit; font-size: inherit;\"><\/div><\/div><\/span><\/p>\n<\/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<h6>A. H\u1ea0CH TO\u00c1N<\/h6>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u01b0\u1eddng h\u1ee3p <strong>Ng\u01b0\u1eddi b\u00e1n xu\u1ea5t Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong> <strong>do ng\u01b0\u1eddi mua<\/strong> <span style=\"color: #ff0000;\"><strong>TR\u1ea2 L\u1ea0I H\u00c0NG<\/strong><\/span> =&gt; khi ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n<strong> ghi nh\u1eadn gi\u1ea3m S\u1ed1 l\u01b0\u1ee3ng v\u00e0 Gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 <\/strong>v\u00e0<strong> gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/strong><\/p>\n<p><strong><em>C\u00e1ch 1: L\u1eadp chung Gi\u1ea3m gi\u00e1 tr\u1ecb, s\u1ed1 l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf trong ch\u1ee9ng t\u1eeb H\u00e0ng mua tr\u1ea3 l\u1ea1i<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 1:<\/strong> Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/toi-muon-tu-go-lai-so-hoa-don-tren-chung-tu-ban-hang-hoac-tren-hoa-don-ban-hang-thi-phai-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a> (\u0111\u1ec3 B\u01b0\u1edbc 3 s\u1ebd nh\u1eadp \u0111\u01b0\u1ee3c th\u00f4ng tin Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh)<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 2:<\/strong> L\u1eadp ch\u1ee9ng t\u1eeb <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/tralai_hangdamuave_nhapkho\/\" target=\"_blank\" rel=\"noopener\">Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/a> \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 3<\/strong>: T\u1ea1i tab<strong> Ho\u00e1 \u0111\u01a1n,<\/strong> b\u1ea1n<span style=\"color: #800000;\"> <strong>nh\u1eadp tay<\/strong> <\/span>th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110,&#8230;)<br \/>\nnh\u1ea5n C\u1ea5t<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31219\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV8.png\" alt=\"\" width=\"1383\" height=\"667\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV8.png 1383w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV8-768x370.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV8-50x24.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV8-60x29.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV8-100x48.png 100w\" sizes=\"(max-width: 1383px) 100vw, 1383px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 4:<\/strong> V\u00e0o l\u1ea1i m\u1ee5c<strong> H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\H\u00f3a \u0111\u01a1n <\/strong><span style=\"color: #ff0000;\">t\u00edch<\/span> v\u00e0o \u00f4<strong> &#8220;<\/strong><strong>S\u1eed d\u1ee5ng H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC&#8221;<\/strong>nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><em><strong>C\u00e1ch 2: L\u1eadp ri\u00eang t\u1eebng b\u01b0\u1edbc Gi\u1ea3m gi\u00e1 tr\u1ecb, s\u1ed1 l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf<\/strong><\/em><\/p>\n<p>Xem t\u01b0\u01a1ng t\u1ef1 m\u1ee5c <strong>3.1.2. H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh GI\u1ea2M \u0111\u1ea7u v\u00e0o<\/strong> t\u1ea1i<strong> Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG V\u1eaaN C\u00d2N T\u1ed2N v\u00e0 V\u1eeaA GI\u1ea2M GI\u00c1 TR\u1eca, V\u1eeaA GI\u1ea2M S\u1ed0 L\u01af\u1ee2NG.<\/strong><\/p>\n<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-family: inherit; font-size: inherit;\"><\/div><\/div><\/span><\/p>\n<\/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<h6>B. K\u00ca KHAI<\/h6>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\">\n<p id=\"truong-hop-1-chua-lap-to-khai-lan-dau-cua-ky-phat-sinh-hoa-don-goc-hoa-don-da-bi-thay-the\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u01b0a l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 ph\u00e1t sinh H\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf)<\/strong><\/p>\n<\/div>\n<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>N\u1ebfu H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf\u00a0<strong>C\u00d9NG K\u1ef2<\/strong>\u00a0k\u00ea khai thu\u1ebf<\/li>\n<\/ul>\n<p>Khi l\u1eadp T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u, h\u00f3a \u0111\u01a1n s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea.<\/p>\n<p>V\u00ed d\u1ee5: Ng\u00e0y 20\/07\/2025, \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000426 thay th\u1ebf cho h\u00f3a \u0111\u01a1n s\u1ed1 00000023. H\u00f3a \u0111\u01a1n s\u1ed1 00000426 s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea:<\/p>\n<\/div>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44671\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/123.webp\" alt=\"\" width=\"1332\" height=\"639\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/123.webp 1332w, \/accounting\/wp-content\/uploads\/2025\/12\/123-768x368.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/123-50x24.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/123-60x29.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/123-100x48.webp 100w\" sizes=\"(max-width: 1332px) 100vw, 1332px\" \/><\/p>\n<ul>\n<li>N\u1ebfu H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf\u00a0<strong>KH\u00d4NG<\/strong>\u00a0<strong>C\u00d9NG K\u1ef2<\/strong>\u00a0k\u00ea khai thu\u1ebf<\/li>\n<\/ul>\n<p>Khi l\u1eadp T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u, b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n\u00a0ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf kh\u00e1c k\u1ef3\u00a0l\u00ean\u00a0b\u1ea3ng k\u00ea\u00a0<strong>mua v\u00e0o.<\/strong><\/p>\n<p>V\u00ed d\u1ee5: Ng\u00e0y 01\/08\/2025, \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000789 thay th\u1ebf cho h\u00f3a \u0111\u01a1n s\u1ed1 00000023.<\/p>\n<p>Khi l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng 7 l\u1ea7n \u0111\u1ea7u, b\u1ea1n th\u1ef1c hi\u1ec7n\u00a0<strong>Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/strong>\u00a0t\u00edch h\u00f3a \u0111\u01a1n 00000789 l\u00ean b\u1ea3ng k\u00ea.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44675\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/b.webp\" alt=\"\" width=\"1435\" height=\"785\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/b.webp 1435w, \/accounting\/wp-content\/uploads\/2025\/12\/b-768x420.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/b-50x27.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/b-60x33.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/b-100x55.webp 100w\" sizes=\"(max-width: 1435px) 100vw, 1435px\" \/><\/p>\n<div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\">\n<p id=\"truong-hop-2-da-lap-to-khai-lan-dau-cua-ky-phat-sinh-hoa-don-goc-hoa-don-da-bi-thay-the\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u00e3 l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 ph\u00e1t sinh H\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf)<\/strong><\/p>\n<\/div>\n<div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u1ea1n l\u1eadp t\u1edd khai b\u1ed5 sung cho k\u1ef3 ph\u00e1t sinh H\u00f3a \u0111\u01a1n g\u1ed1c ( H\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf).\u00a0T\u1ea1i ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea\u00a0<b>mua v\u00e0o<\/b>\u00a0th\u1ef1c hi\u1ec7n\u00a0Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0l\u00ean b\u1ea3ng k\u00ea<\/p>\n<p>V\u00ed d\u1ee5: Ng\u00e0y 01\/08\/2025, \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000789 thay th\u1ebf cho h\u00f3a \u0111\u01a1n s\u1ed1 00000023.<\/p>\n<ul>\n<li>L\u1eadp\u00a0<strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-to-khai-bo-sung-tren-phan-mem-asp-ke-toan\/\" target=\"_blank\" rel=\"noopener\">T\u1edd khai b\u1ed5 sung thu\u1ebf GTGT<\/a><\/strong><strong>\u00a0th\u00e1ng 7\/2025<\/strong><\/li>\n<li>T\u1ea1i\u00a0<strong>tab B\u1ea3ng k\u00ea mua v\u00e0o:\u00a0<\/strong><\/li>\n<\/ul>\n<p><strong>\u2013 Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3,<\/strong>\u00a0t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean b\u1ea3ng k\u00ea:<\/p>\n<\/div>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44679\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/a.webp\" alt=\"\" width=\"1406\" height=\"789\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/a.webp 1406w, \/accounting\/wp-content\/uploads\/2025\/12\/a-768x431.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/a-50x28.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/a-60x34.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/a-100x56.webp 100w\" sizes=\"(max-width: 1406px) 100vw, 1406px\" \/><\/p>\n<p>\u2013 S\u1eeda\u00a0<strong>H\u00f3a \u0111\u01a1n g\u1ed1c<\/strong><strong>(H\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf)<\/strong>\u00a0v\u1ec1\u00a0<strong>Gi\u00e1 tr\u1ecb HHDV mua v\u00e0o =0, Ti\u1ec1n thu\u1ebf =0<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44683\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/q.webp\" alt=\"\" width=\"1300\" height=\"573\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/q.webp 1300w, \/accounting\/wp-content\/uploads\/2025\/12\/q-768x339.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/q-50x22.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/q-60x26.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/q-100x44.webp 100w\" sizes=\"(max-width: 1300px) 100vw, 1300px\" \/><\/p>\n<p>=&gt; S\u1ed1 li\u1ec7u t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p l\u00ean tab\u00a0<strong>T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0ch\u1ec9 ti\u00eau [23] [24] [25]\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44689\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/ss.webp\" alt=\"\" width=\"1332\" height=\"843\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/ss.webp 1332w, \/accounting\/wp-content\/uploads\/2025\/12\/ss-768x486.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/ss-50x32.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/ss-60x38.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/ss-100x63.webp 100w\" sizes=\"(max-width: 1332px) 100vw, 1332px\" \/><\/p>\n<ul>\n<li>Sau khi c\u1ea5t T\u1edd khai b\u1ed5 sung s\u1ebd c\u00f3 n\u00fat\u00a0<strong>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>,\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf GTGT\u00a0l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-44697\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/12a-1.webp\" alt=\"\" width=\"1332\" height=\"482\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/12a-1.webp 1332w, \/accounting\/wp-content\/uploads\/2025\/12\/12a-1-768x278.webp 768w, \/accounting\/wp-content\/uploads\/2025\/12\/12a-1-50x18.webp 50w, \/accounting\/wp-content\/uploads\/2025\/12\/12a-1-60x22.webp 60w, \/accounting\/wp-content\/uploads\/2025\/12\/12a-1-100x36.webp 100w\" sizes=\"(max-width: 1332px) 100vw, 1332px\" \/><\/p>\n<p>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n sau khi l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT.<\/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<h5><strong>3.1.4. H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u00ean h\u00e0ng h\u00f3a<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u00ean h\u00e0ng h\u00f3a th\u00ec kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai, ch\u1ec9 thao t\u00e1c s\u1eeda l\u1ea1i t\u00ean h\u00e0ng \u0111\u00fang tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-56479\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/16-1600x841.png\" alt=\"\" width=\"1600\" height=\"841\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/16-1600x841.png 1600w, \/accounting\/wp-content\/uploads\/2026\/01\/16-768x404.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/16-50x26.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/16-1536x807.png 1536w, \/accounting\/wp-content\/uploads\/2026\/01\/16-60x32.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/16-100x53.png 100w, \/accounting\/wp-content\/uploads\/2026\/01\/16.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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<h4><strong>3.2. NH\u1eacN H\u00d3A \u0110\u01a0N \u0110\u1ea6U V\u00c0O L\u00c0 H\u00d3A \u0110\u01a0N THAY TH\u1ebe<\/strong><\/h4>\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<h5><strong>A. H\u1ea0CH TO\u00c1N<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf C\u00d9NG K\u1ef2 k\u00ea khai ho\u1eb7c ch\u01b0a K\u00ea khai thu\u1ebf Ho\u00e1 \u0111\u01a1n g\u1ed1c<\/strong><\/span><\/em><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> M\u1edf Ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u1ee7a H\u00f3a \u0111\u01a1n g\u1ed1c, nh\u1ea5n <strong>B\u1ecf ghi\\ S\u1eeda<\/strong>, ch\u1ecdn m\u1ee5c <strong>\u201cKh\u00f4ng k\u00e8m h\u00f3a \u0111\u01a1n\u201d<\/strong>nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31221\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV9.png\" alt=\"\" width=\"1383\" height=\"666\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV9.png 1383w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV9-768x370.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV9-50x24.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV9-60x29.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV9-100x48.png 100w\" sizes=\"(max-width: 1383px) 100vw, 1383px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 2:<\/strong> C\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m nh\u1eadn H\u00f3a \u0111\u01a1n thay th\u1ebf, v\u00e0o ph\u00e2n h\u1ec7 Mua h\u00e0ng, t\u1ea1i Tab <strong>\u201cNh\u1eadn h\u00f3a \u0111\u01a1n\u201d<\/strong> \u0111\u1ec3 khai b\u00e1o th\u00f4ng tin c\u1ee7a H\u00f3a \u0111\u01a1n thay th\u1ebf, xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_14040100\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>N\u1ee3 TK 1331 \/ C\u00f3 TK 11x, 331<\/p>\n<p><span style=\"text-decoration: underline;\"><em><strong>Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf KH\u00c1C K\u1ef2 k\u00ea khai ho\u1eb7c \u0111\u00e3 K\u00ea khai thu\u1ebf Ho\u00e1 \u0111\u01a1n g\u1ed1c<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: <\/b>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (g\u1ed1c) gi\u1eef nguy\u00ean.<\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: <\/b><\/p>\n<ul>\n<li style=\"text-align: justify;\">Khi l\u1eadp <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-to-khai-bo-sung-tren-phan-mem-asp-ke-toan\/\" target=\"_blank\" rel=\"noopener\">T\u1edd khai b\u1ed5 sung thu\u1ebf GTGT<\/a> th\u00ec ghi gi\u1ea3m c\u00e1c ch\u1ec9 ti\u00eau [23] [24] [25]<\/li>\n<li style=\"text-align: justify;\">Sau khi c\u1ea5t T\u1edd khai b\u1ed5 sung s\u1ebd c\u00f3 n\u00fat <strong>H\u1ea1ch to\u00e1n \u0110C<\/strong>, <span style=\"color: #800000;\">\u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<strong> gi\u1ea3m<\/strong> ti\u1ec1n thu\u1ebf GTGT<strong> c\u1ee7a H\u00f3a \u0111\u01a1n g\u1ed1c<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 331 \/ C\u00f3 TK 1331, TK 33311<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31227\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV10.png\" alt=\"\" width=\"1383\" height=\"668\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV10.png 1383w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV10-768x371.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV10-50x24.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV10-60x29.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV10-100x48.png 100w\" sizes=\"(max-width: 1383px) 100vw, 1383px\" \/><\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> L\u1eadp\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap_chung_tu_nghiep_vu_khac\/\" target=\"_blank\" rel=\"noopener\">Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/a> <span style=\"color: #800000;\">\u0111\u1ec3 h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf GTGT<strong> c\u1ee7a H\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><\/span><\/p>\n<ul>\n<li><strong>Tab H\u1ea1ch to\u00e1n:<\/strong> h\u1ea1ch to\u00e1n N\u1ee3 TK 1331 \/ C\u00f3 TK 111, 112, 331<\/li>\n<li><strong>Tab K\u00ea khai h\u00f3a \u0111\u01a1n:<\/strong> nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n thay th\u1ebf (Gi\u00e1 tr\u1ecb, % thu\u1ebf GTGT, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,\u2026)<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-31253 size-full\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2.png\" alt=\"\" width=\"1562\" height=\"1126\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2.png 1562w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2-768x554.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2-50x36.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2-1536x1107.png 1536w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2-60x43.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV1-2-100x72.png 100w\" sizes=\"(max-width: 1562px) 100vw, 1562px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\"><b><i><span style=\"color: #ff0000;\">L\u01afU \u00dd:\u00a0<\/span><\/i><\/b><\/span><br \/>\n<em><b><span style=\"color: #ff0000;\">TR\u01af\u1edcNG H\u1ee2P 1: <\/span><\/b><\/em>N\u1ebfu Ho\u00e1 \u0111\u01a1n thay th\u1ebf\u00a0<b><span style=\"color: #0000ff;\">T\u0102NG<\/span> <\/b><b>s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n<\/b> so v\u1edbi Ho\u00e1 \u0111\u01a1n g\u1ed1c<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ebfu <span style=\"color: #0000ff;\"><strong>H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n<\/strong><\/span><strong><span style=\"color: #0000ff;\"> trong kho<\/span>: <\/strong>h\u1ea1ch to\u00e1n<strong> t\u0103ng th\u00eam Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong> b\u1eb1ng thao t\u00e1c Ki\u1ec3m k\u00ea kho<strong>,<\/strong> xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiemkekho\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li style=\"text-align: justify;\">N\u1ebfu <strong><span style=\"color: #0000ff;\">H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft<\/span>:<\/strong> h\u1ea1ch to\u00e1n <strong>t\u0103ng Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> tr\u00ean <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap_chung_tu_nghiep_vu_khac\/\" target=\"_blank\" rel=\"noopener\">Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/a>:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\">N\u1ee3 TK 632 \/ C\u00f3 TK 331,&#8230;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-31255\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV12.png\" alt=\"\" width=\"1347\" height=\"667\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV12.png 1347w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV12-768x380.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV12-50x25.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV12-60x30.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV12-100x50.png 100w\" sizes=\"(max-width: 1347px) 100vw, 1347px\" \/><\/p>\n<ul>\n<li aria-level=\"1\"><b><span style=\"color: #ff0000;\"><em>TR\u01af\u1edcNG H\u1ee2P 2<\/em>:<\/span> <\/b>N\u1ebfu Ho\u00e1 \u0111\u01a1n thay th\u1ebf<b> <span style=\"color: #0000ff;\">GI\u1ea2M<\/span><\/b><b> s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n<\/b> so v\u1edbi Ho\u00e1 \u0111\u01a1n g\u1ed1c\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\" aria-level=\"1\">N\u1ebfu <strong><span style=\"color: #0000ff;\">H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n trong kho<\/span><\/strong>: h\u1ea1ch to\u00e1n<strong> gi\u1ea3m Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong>\u00a0tr\u00ea<span style=\"font-style: normal; font-weight: 400;\">n\u00a0<\/span><span style=\"font-style: normal; font-weight: 400;\">ch\u1ee9ng t\u1eeb <\/span><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/giamgiahangmua_khongquakho\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\" aria-level=\"1\">N\u1ebfu <strong><span style=\"color: #0000ff;\">H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft: <\/span><\/strong>H\u1ea1ch to\u00e1n\u00a0<strong>gi\u1ea3m Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0<\/strong>v\u00e0\u00a0<strong>gi\u1ea3m Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0<\/strong>tr\u00ean\u00a0ch\u1ee9ng t\u1eeb\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/giamgiahangmua_khongquakho\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua\u00a0<\/a>(t\u01b0\u01a1ng t\u1ef1 Tr\u01b0\u1eddng h\u1ee3p 3 c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u1ea7u v\u00e0o), c\u1ee5 th\u1ec3:\n<ul>\n<li><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:\u00a0<\/strong>Kh\u00f4ng t\u00edch<\/span>\u00a0v\u00e0o \u00f4 Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho<\/li>\n<li>Tab H\u00f3a \u0111\u01a1n: Nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (M\u1eabu s\u1ed1 H\u0110, K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/li>\n<li>Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft (H\u00e0ng ho\u00e1, Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf,\u2026 )<\/li>\n<li>H\u1ea1ch to\u00e1n gi\u1ea3m Gi\u00e1 v\u1ed1n: N\u1ee3 TK 331,11x\u00a0 \/ C\u00f3 TK 632<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/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<h5><strong>B. K\u00ca KHAI<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"text-decoration: underline;\"><em><strong>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf C\u00d9NG K\u1ef2 k\u00ea khai thu\u1ebf<\/strong><\/em><\/span><\/p>\n<p>K\u00ea khai H\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0o T\u1edd khai thu\u1ebf GTGT c\u1ee7a <strong>k\u1ef3 hi\u1ec7n t\u1ea1i (t\u1ee9c l\u00e0 k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u00f3)<\/strong>, nh\u01b0 h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o b\u00ecnh th\u01b0\u1eddng.<\/p>\n<p><span style=\"text-decoration: underline;\"><em><strong>Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf KH\u00c1C K\u1ef2 k\u00ea khai ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf c\u1ee7a Ho\u00e1 \u0111\u01a1n g\u1ed1c<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b>Qu\u00fd I\/2023 nh\u1eadn H\u00f3a \u0111\u01a1n mua v\u00e0o s\u1ed1 01. Qu\u00fd III\/2023 Nh\u00e0 cung c\u1ea5p H\u1ee7y h\u00f3a \u0111\u01a1n s\u1ed1 01 v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 08.<\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> L\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2023.<\/p>\n<ul>\n<li aria-level=\"1\">T\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau s\u1ed1 <strong>[23] [24] [25]<\/strong>: g\u00f5 l\u1ea1i s\u1ed1 ti\u1ec1n <strong>\u0111\u00e3 tr\u1eeb \u0111i<\/strong> h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o s\u1ed1 01 b\u1ecb h\u1ee7y.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-31265\" src=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV13.png\" alt=\"\" width=\"1600\" height=\"552\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/06\/HDDV13.png 1600w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV13-768x265.png 768w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV13-50x17.png 50w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV13-1536x530.png 1536w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV13-60x21.png 60w, \/accounting\/wp-content\/uploads\/2024\/06\/HDDV13-100x35.png 100w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: <\/b>L\u1eadp t\u1edd khai <strong>l\u1ea7n \u0111\u1ea7u<\/strong> c\u1ee7a Qu\u00fd III\/2023 k\u00ea khai l\u00ean <strong>H\u00f3a \u0111\u01a1n thay th\u1ebf 08<\/strong> v\u00e0o B\u1ea3ng k\u00ea mua v\u00e0o (xem nh\u01b0 l\u00e0 m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u00ecnh th\u01b0\u1eddng)<\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3:<\/b> Tr\u00ean t\u1edd khai <strong>l\u1ea7n \u0111\u1ea7u<\/strong> c\u1ee7a Qu\u00fd III\/2023, s\u1ebd c\u00f3 th\u1ec3 x\u1ea3y ra 01 trong 03 t\u00ecnh hu\u1ed1ng nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>T\u00ecnh hu\u1ed1ng 1:<\/strong> <\/span>N\u1ebfu sau khi l\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2023,\u00a0 kh\u00f4ng ph\u00e1t sinh th\u00eam ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p <em>(S\u1ed1 gi\u1ea3m \u0111i c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c &lt; s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau)<\/em><b> \u21d2<\/b> <b>Ch\u1ec9 \u1ea3nh h\u01b0\u1edfng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/b><b>\u21d2<\/b> th\u00ec k\u00ea v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 <strong>[37] \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #ff0000;\">T\u00ecnh hu\u1ed1ng 2:<\/span><\/strong> N\u1ebfu sau khi l\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2023, <b>l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/b>, \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p <em>(S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau &lt; s\u1ed1 gi\u1ea3m \u0111i c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c)\u00a0<\/em><b>\u21d2 <\/b>Th\u00ec l\u00fac n\u00e0y s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf GTGT ph\u00e1t sinh c\u1ee7a Qu\u00fd 1, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) v\u00e0 \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 <strong>[37] \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #ff0000;\">T\u00ecnh hu\u1ed1ng 3:<\/span><\/strong> N\u1ebfu sau khi l\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2023, T\u1edd khai Qu\u00fd 1 kh\u00f4ng c\u00f3 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<b> \u21d2<\/b> T\u1edd khai b\u1ed5 sung <b>l\u00e0m t\u0103ng to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u21d2<\/b> L\u00fac n\u00e0y ch\u1ec9 n\u1ed9p thu\u1ebf GTGT, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3). <strong>Kh\u00f4ng k\u00ea v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [37]<\/strong>.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":123,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2636],"ht-kb-tag":[],"class_list":["post-31109","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/31109","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\/123"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=31109"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/31109\/revisions"}],"predecessor-version":[{"id":56513,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/31109\/revisions\/56513"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=31109"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=31109"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=31109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}