{"id":35617,"date":"2025-05-14T08:28:18","date_gmt":"2025-05-14T01:28:18","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=35617"},"modified":"2026-03-12T09:32:15","modified_gmt":"2026-03-12T02:32:15","slug":"hach-toan-va-ke-khai-hoa-don-dau-ra-la-hoa-don-dieu-chinh-thay-the","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hach-toan-va-ke-khai-hoa-don-dau-ra-la-hoa-don-dieu-chinh-thay-the\/","title":{"rendered":"H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra l\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf"},"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 quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n thay th\u1ebf khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh c\u00f3 sai s\u00f3t, gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m c\u00e1c t\u00ecnh hu\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00c1p d\u1ee5ng cho k\u1ebf to\u00e1n, doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n, c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ch\u01b0a k\u00ea khai thu\u1ebf ho\u1eb7c c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/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 class=\"\" data-start=\"521\" data-end=\"701\">Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1eadp <strong data-start=\"538\" data-end=\"558\">h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong> khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh c\u00f3 sai s\u00f3t v\u00e0 <strong data-start=\"608\" data-end=\"671\">h\u00f3a \u0111\u01a1n sai n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c b\u00ean b\u00e1n ho\u1eb7c b\u00ean mua k\u00ea khai thu\u1ebf<\/strong>. M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng \u0111i\u1ec3n h\u00ecnh:<\/p>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"703\" data-end=\"1108\">\n<thead data-start=\"703\" data-end=\"767\">\n<tr data-start=\"703\" data-end=\"767\">\n<th data-start=\"703\" data-end=\"716\" data-col-size=\"md\">T\u00ecnh hu\u1ed1ng<\/th>\n<th data-start=\"716\" data-end=\"767\" data-col-size=\"md\">\u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"833\" data-end=\"1108\">\n<tr data-start=\"833\" data-end=\"945\">\n<td data-start=\"833\" data-end=\"913\" data-col-size=\"md\">L\u1eadp sai n\u1ed9i dung h\u00f3a \u0111\u01a1n (sai t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t,&#8230;)<\/td>\n<td data-col-size=\"md\" data-start=\"913\" data-end=\"945\">C\u1ea3 hai b\u00ean ch\u01b0a k\u00ea khai thu\u1ebf<\/td>\n<\/tr>\n<tr data-start=\"946\" data-end=\"1020\">\n<td data-start=\"946\" data-end=\"999\" data-col-size=\"md\">Sai th\u00f4ng tin ng\u01b0\u1eddi mua (t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9)<\/td>\n<td data-col-size=\"md\" data-start=\"999\" data-end=\"1020\">Ch\u01b0a k\u00ea khai thu\u1ebf<\/td>\n<\/tr>\n<tr data-start=\"1021\" data-end=\"1108\">\n<td data-start=\"1021\" data-end=\"1080\" data-col-size=\"md\">C\u1ea7n c\u1eadp nh\u1eadt, ch\u1ec9nh s\u1eeda n\u1ed9i dung h\u00f3a \u0111\u01a1n theo th\u1ecfa thu\u1eadn<\/td>\n<td data-col-size=\"md\" data-start=\"1080\" data-end=\"1108\">H\u00f3a \u0111\u01a1n sai ch\u01b0a k\u00ea khai<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai thu\u1ebf, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf m\u00e0 ph\u1ea3i l\u1eadp <strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>.<\/div>\n<div class=\"absolute end-0 flex items-end\"><\/div><\/div><\/div>\n<\/div>\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<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. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n<\/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 h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul data-start=\"1013\" data-end=\"1217\">\n<li class=\"\" data-start=\"1013\" data-end=\"1117\">\n<p class=\"\" data-start=\"1015\" data-end=\"1117\">H\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra th\u00f4ng th\u01b0\u1eddng, v\u00ec \u0111\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec7u l\u1ef1c thay cho h\u00f3a \u0111\u01a1n c\u0169.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1118\" data-end=\"1217\">\n<p class=\"\" data-start=\"1120\" data-end=\"1217\">X\u00f3a b\u00fat to\u00e1n c\u0169 (n\u1ebfu \u0111\u00e3 h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9) v\u00e0 ghi nh\u1eadn l\u1ea1i theo n\u1ed9i dung h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/p>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\" data-start=\"1219\" data-end=\"1230\">V\u00ed d\u1ee5:<\/p>\n<p class=\"\" style=\"padding-left: 40px;\" data-start=\"1231\" data-end=\"1343\">H\u00f3a \u0111\u01a1n sai: Xu\u1ea5t nh\u1ea7m s\u1ed1 l\u01b0\u1ee3ng 10 sp x 100.000 = 1.000.000<br data-start=\"1290\" data-end=\"1293\" \/>H\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u00fang: 12 sp x 100.000 = 1.200.000<\/p>\n<p class=\"\" style=\"padding-left: 40px;\" data-start=\"1345\" data-end=\"1399\">Th\u00ec ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n B\u00fat to\u00e1n ghi nh\u1eadn doanh thu (n\u1ebfu c\u00f3 thu\u1ebf GTGT 10%):<br \/>\nN\u1ee3 131: 1.320.000<br \/>\nC\u00f3 511: 1.200.000<br \/>\nC\u00f3 3331: 120.000<\/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<h5><strong>3.1.2. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>T\u00f9y lo\u1ea1i \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng\/gi\u1ea3m doanh thu, thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng&#8230;), ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n l\u1eadp b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh cho ph\u00f9 h\u1ee3p:<\/p>\n<ul>\n<li><strong>\u0110i\u1ec1u ch\u1ec9nh T\u0103ng doanh thu<\/strong>:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 131: ph\u1ea7n t\u0103ng th\u00eam<br \/>\nC\u00f3 511: ph\u1ea7n t\u0103ng<br \/>\nC\u00f3 3331: thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng<\/p>\n<ul>\n<li><strong>\u0110i\u1ec1u ch\u1ec9nh Gi\u1ea3m doanh thu<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 511: ph\u1ea7n gi\u1ea3m<br \/>\nN\u1ee3 3331: thu\u1ebf gi\u1ea3m<br \/>\nC\u00f3 131: ph\u1ea7n gi\u1ea3m t\u1ed5ng c\u1ed9ng<\/p>\n<p><strong>L\u01b0u \u00fd<\/strong>: Kh\u00f4ng \u0111\u01b0\u1ee3c ghi \u00e2m tr\u00ean h\u00f3a \u0111\u01a1n, ph\u1ea3i th\u1ec3 hi\u1ec7n n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh r\u00f5 r\u00e0ng v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh.<\/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. H\u01b0\u1edbng d\u1eabn k\u00ea khai<\/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>3.2.1. \u0110\u00e3 n\u1ed9p t\u1edd khai l\u1ea7n \u0111\u1ea7u, sau \u0111\u00f3 m\u1edbi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\">\n<ul style=\"list-style-type: square;\">\n<li>K\u1ebf to\u00e1n ph\u1ea3i l\u1eadp <strong>T\u1edd khai b\u1ed5 sung<\/strong> trong k\u1ef3 ph\u00e1t sinh c\u1ee7a H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3<strong>\u00a0k\u00ea khai l\u1ea1i T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a<\/strong>\u00a0<strong>v\u00e0 Ti\u1ec1n thu\u1ebf GTGT<\/strong>\u00a0c\u1ee7a\u00a0<strong>ch\u1ec9 ti\u00eau 32, 33:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>V\u00ed d\u1ee5 1<\/strong>:\u00a0Ng\u00e0y 06\/8, \u0111\u01a1n v\u1ecb \u0111\u00e3 n\u1ed9p T\u1edd khai thu\u1ebf GTGT Th\u00e1ng 7, trong \u0111\u00f3: ch\u1ec9 ti\u00eau 32 = 6.000.000\u0111 v\u00e0 ch\u1ec9 ti\u00eau 33 = 480.000\u0111 (theo ch\u00ednh s\u00e1ch gi\u1ea3m tr\u1eeb 2% thu\u1ebf)<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-35631\" src=\"\/accounting\/wp-content\/uploads\/2025\/05\/1-2.png\" alt=\"\" width=\"1274\" height=\"840\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/05\/1-2.png 1274w, \/accounting\/wp-content\/uploads\/2025\/05\/1-2-768x506.png 768w, \/accounting\/wp-content\/uploads\/2025\/05\/1-2-50x33.png 50w, \/accounting\/wp-content\/uploads\/2025\/05\/1-2-60x40.png 60w, \/accounting\/wp-content\/uploads\/2025\/05\/1-2-100x66.png 100w\" sizes=\"(max-width: 1274px) 100vw, 1274px\" \/><\/p>\n<ul style=\"list-style-type: square;\">\n<li>Ng\u00e0y 09\/09, \u0111\u01a1n v\u1ecb xu\u1ea5t H\u00f3a \u0111\u01a1n thay th\u1ebf t\u0103ng gi\u00e1 tr\u1ecb =&gt; Gi\u00e1 tr\u1ecb t\u0103ng: 2.000.000\u0111 v\u00e0 ti\u1ec1n thu\u1ebf GTGT t\u0103ng: 160.000\u0111.<\/li>\n<li>Khi \u0111\u00f3, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n l\u1eadp t\u1edd khai b\u1ed5 sung theo 2 tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>TH1: L\u1eadp t\u1edd khai b\u1ed5 sung kh\u00f4ng k\u00e8m b\u1ea3ng k\u00ea<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">Ng\u01b0\u1eddi d\u00f9ng s\u1eeda l\u1ea1i ch\u1ec9 ti\u00eau 32 = 8.000.000\u0111 v\u00e0 ch\u1ec9 ti\u00eau 33 = 640.000<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-35633\" src=\"\/accounting\/wp-content\/uploads\/2025\/05\/2-2.png\" alt=\"\" width=\"1276\" height=\"769\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/05\/2-2.png 1276w, \/accounting\/wp-content\/uploads\/2025\/05\/2-2-768x463.png 768w, \/accounting\/wp-content\/uploads\/2025\/05\/2-2-50x30.png 50w, \/accounting\/wp-content\/uploads\/2025\/05\/2-2-60x36.png 60w, \/accounting\/wp-content\/uploads\/2025\/05\/2-2-100x60.png 100w\" sizes=\"(max-width: 1276px) 100vw, 1276px\" \/><\/p>\n<\/div>\n<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>TH2<\/strong>: <strong>L\u1eadp t\u1edd khai b\u1ed5 sung k\u00e8m b\u1ea3ng k\u00ea<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">\u00a0Ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn l\u1ea5y l\u00ean H\u00f3a \u0111\u01a1n Thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh t\u1ea1i ch\u1ee9c n\u0103ng <strong>Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3:<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-35635\" src=\"\/accounting\/wp-content\/uploads\/2025\/05\/3-1.png\" alt=\"\" width=\"1277\" height=\"876\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/05\/3-1.png 1277w, \/accounting\/wp-content\/uploads\/2025\/05\/3-1-768x527.png 768w, \/accounting\/wp-content\/uploads\/2025\/05\/3-1-50x34.png 50w, \/accounting\/wp-content\/uploads\/2025\/05\/3-1-60x41.png 60w, \/accounting\/wp-content\/uploads\/2025\/05\/3-1-100x69.png 100w\" sizes=\"(max-width: 1277px) 100vw, 1277px\" \/><\/p>\n<ul>\n<li>Xem h\u01b0\u1edbng d\u1eabn l\u1eadp T\u1edd khai GTGT B\u1ed5 sung <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-to-khai-bo-sung-tren-phan-mem-asp-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/li>\n<li>Xem h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd k\u1ebft qu\u1ea3 sau khi khai b\u1ed5 sung\u00a0<strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-xu-ly-ket-qua-sau-khi-thuc-hien-tong-hop-ke-khai-bo-sung-tren-to-khai-bo-sung\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/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<h5><strong>3.2.2. Ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t khi ch\u01b0a n\u1ed9p t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>V\u00ed d\u1ee5 2<\/strong>: Doanh nghi\u1ec7p A k\u00ea khai theo Th\u00e1ng.<\/p>\n<ul>\n<li>Ng\u00e0y 31\/08, ph\u00e1t sinh 2 h\u00f3a \u0111\u01a1n c\u00f9ng s\u1ed1 ti\u1ec1n:\n<ul>\n<li><strong>H\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 01<\/strong>: 10 tri\u1ec7u; VAT 10%: 1 tri\u1ec7u<\/li>\n<li><strong>H\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 02<\/strong>: 10 tri\u1ec7u; VAT 10%: 1 tri\u1ec7u<\/li>\n<\/ul>\n<\/li>\n<li>\u0110\u1ebfn ng\u00e0y 05\/09, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n H\u0110 s\u1ed1 01 v\u00e0 H\u0110 s\u1ed1 02 sai s\u00f3t. K\u1ebf to\u00e1n h\u1ee7y H\u0110 s\u1ed1 01 v\u00e0 l\u1eadp\u00a0<strong>H\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong>\u00a0s\u1ed1 03 \u2013 S\u1ed1 ti\u1ec1n \u0111\u00fang: 15 tri\u1ec7u, VAT 10%: 1,5 tri\u1ec7u<\/li>\n<li>\u0110\u1ed3ng th\u1eddi, l\u1eadp\u00a0<strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0s\u1ed1 04 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh cho H\u0110 s\u1ed1 02 do sai \u0111\u01a1n gi\u00e1 \u2013 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng 5,5 tri\u1ec7u.<\/li>\n<li>Ng\u00e0y 10\/09, k\u1ebf to\u00e1n m\u1edbi l\u1eadp T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u \u2013 K\u1ef3 khai thu\u1ebf th\u00e1ng 8.<\/li>\n<\/ul>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 tham kh\u1ea3o 1 trong 2 c\u00e1ch x\u1eed l\u00fd m\u00e0 MISA \u0111\u01b0a ra nh\u01b0 sau:<\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>:<\/em>\u00a0<em>MISA khuy\u1ebfn ngh\u1ecb kh\u00e1ch h\u00e0ng tr\u01b0\u1edbc khi l\u1eadp T\u1edd khai thu\u1ebf GTGT v\u00e0 g\u1eedi t\u1edbi CQT c\u1ea7n x\u00e1c nh\u1eadn l\u1ea1i k\u1ef9 th\u00f4ng tin, th\u1ed1ng nh\u1ea5t c\u00e1ch x\u1eed l\u00fd s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai v\u1edbi C\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/em><\/p>\n<h6 id=\"cach-1-ke-khai-dong-thoi-ca-hoa-don-sai-sot-va-hoa-don-thay-the-hoa-don-dieu-chinh-len-to-khai-lan-dau\"><span style=\"color: #0000ff;\"><strong>C\u00c1CH 1: K\u00ea khai \u0111\u1ed3ng th\u1eddi c\u1ea3 H\u00f3a \u0111\u01a1n sai s\u00f3t v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf\/<\/strong><strong>H\u00f3a \u0111\u01a1n\u00a0<\/strong><strong>\u0111i\u1ec1u ch\u1ec9nh l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/strong><\/span><\/h6>\n<p><em>Khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n sai s\u00f3t v\u00e0 \u0111\u00e3 l\u1eadp H\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc k\u1ef3 khi l\u1eadp T\u1edd khai thu\u1ebf GTGT, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 k\u00ea khai lu\u00f4n H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean T\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n sai s\u00f3t.<\/em><\/p>\n<p><strong>C\u00e1ch x\u1eed l\u00fd s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng k\u00ea HHDV b\u00e1n ra nh\u01b0 sau<\/strong>:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c H\u0110 s\u1ed1 01 (H\u0110 b\u1ecb thay th\u1ebf): K\u00ea l\u00ean B\u1ea3ng k\u00ea v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng 0<\/li>\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c H\u0110 s\u1ed1 02 (H\u0110 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh): K\u00ea \u0111\u00fang gi\u00e1 tr\u1ecb Doanh thu ch\u01b0a thu\u1ebf l\u00e0 10 tri\u1ec7u, Ti\u1ec1n thu\u1ebf GTGT l\u00e0 1 tri\u1ec7u.<\/li>\n<li>H\u00f3a \u0111\u01a1n thay th\u1ebf H\u0110 s\u1ed1 03: K\u00ea \u0111\u00fang Doanh thu ch\u01b0a thu\u1ebf l\u00e0 15 tri\u1ec7u, Ti\u1ec1n thu\u1ebf GTGT l\u00e0 1,5 tri\u1ec7u.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh H\u0110 s\u1ed1 04: K\u00ea ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng Gi\u00e1 tr\u1ecb l\u00e0 5 tri\u1ec7u v\u00e0 Ti\u1ec1n thu\u1ebf GTGT l\u00e0 0,5 tri\u1ec7u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Khi l\u1eadp T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u, tr\u00ean giao di\u1ec7n c\u1ee7a tab B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n HHDV b\u00e1n ra\u00a0<strong>BKBR_01-1\/GTGT<\/strong>, nh\u1ea5n n\u00fat<strong> Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3 <\/strong>v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/chon-hoa-don-dieu-chinh-thay-the-khac-ky-vao-bang-ke-hoa-don-mua-vao-tren-to-khai-thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h6 id=\"cach-2-ke-hoa-don-sai-sot-hd-goc-len-to-khai-lan-dau-ke-hoa-don-thay-the-dieu-chinh-vao-to-khai-bo-sung\"><span style=\"color: #0000ff;\"><strong>C\u00c1CH 2: K\u00ea h\u00f3a \u0111\u01a1n sai s\u00f3t (H\u0110 g\u1ed1c) l\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u, k\u00ea h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh v\u00e0o T\u1edd khai b\u1ed5 sung<\/strong><\/span><\/h6>\n<p>V\u1edbi c\u00f9ng v\u00ed d\u1ee5 tr\u00ean, ng\u01b0\u1eddi d\u00f9ng l\u1eadp l\u1ea7n l\u01b0\u1ee3t 2 lo\u1ea1i T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 th\u00e1ng 8:<\/p>\n<ul>\n<li><strong>T\u1edd khai l\u1ea7n \u0111\u1ea7u<\/strong>\u00a0c\u1ee7a th\u00e1ng 8: K\u00ea l\u00ean b\u1ea3ng k\u00ea \u0111\u00fang s\u1ed1 ti\u1ec1n tr\u00ean c\u1ea3 02 h\u00f3a \u0111\u01a1n H\u0110 s\u1ed1 01 v\u00e0 H\u0110 s\u1ed1 02.<\/li>\n<li><strong>T\u1edd khai b\u1ed5 sung<\/strong>\u00a0c\u1ee7a th\u00e1ng 8: C\u0103n c\u1ee9 v\u00e0o H\u0110 thay th\u1ebf\/H\u0110 \u0111i\u1ec1u ch\u1ec9nh, k\u1ebf to\u00e1n ch\u1ec9nh s\u1eeda l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan tr\u00ean T\u1edd khai b\u1ed5 sung cho ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<p><strong>C\u00e1ch th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m:\u00a0<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:\u00a0L\u1eadp t\u1edd khai GTGT l\u1ea7n \u0111\u1ea7u c\u1ee7a Th\u00e1ng 8 =&gt; K\u00ea h\u00f3a \u0111\u01a1n g\u1ed1c (H\u0110 c\u00f3 sai s\u00f3t) l\u00ean B\u1ea3ng k\u00ea b\u00e1n ra c\u1ee7a T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u<\/strong><\/p>\n<ul>\n<li>Tr\u00ean tab b\u1ea3ng k\u00ea HHDV b\u00e1n ra, ch\u01b0\u01a1ng tr\u00ecnh \u0111ang l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u nh\u01b0 sau:<br \/>\n&#8211; V\u1edbi\u00a0<strong>H\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 b\u1ecb h\u1ee7y<\/strong>: ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean v\u1edbi gi\u00e1 tr\u1ecb b\u1eb1ng 0.<br \/>\n\u2013 V\u1edbi\u00a0<strong>H\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/strong>: ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb c\u1ee7a H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li>Nh\u01b0 v\u1eady,\u00a0<strong>v\u1edbi tr\u01b0\u1eddng h\u1ee3p H\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb h\u1ee7y<\/strong>\u00a0th\u00ec =&gt; b\u1ea1n c\u1ea7n\u00a0<strong>nh\u1eadp tay l\u1ea1i \u0111\u00fang s\u1ed1 ti\u1ec1n c\u1ee7a H\u00f3a \u0111\u01a1n sai s\u00f3t<\/strong>\u00a0(H\u0110 b\u1ecb h\u1ee7y\/b\u1ecb thay th\u1ebf).<\/li>\n<li>X\u00f3a h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ra kh\u1ecfi t\u1edd khai<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: L\u1eadp t\u1edd khai b\u1ed5 sung \u0111\u1ec3 k\u00ea h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>4. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin (kh\u00f4ng thay \u0111\u1ed5i gi\u00e1 tr\u1ecb) kh\u00f4ng c\u1ea7n l\u1eadp t\u1edd khai b\u1ed5 sung.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2636],"ht-kb-tag":[],"class_list":["post-35617","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\/35617","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=35617"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35617\/revisions"}],"predecessor-version":[{"id":57973,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/35617\/revisions\/57973"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=35617"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=35617"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=35617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}