{"id":37247,"date":"2025-08-15T08:54:17","date_gmt":"2025-08-15T01:54:17","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=37247"},"modified":"2025-12-17T10:57:20","modified_gmt":"2025-12-17T03:57:20","slug":"cho-phep-bo-trong-ten-nguoi-mua-tren-bang-ke-hoa-don-dau-ra-tren-to-khai-thue-gtgt","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cho-phep-bo-trong-ten-nguoi-mua-tren-bang-ke-hoa-don-dau-ra-tren-to-khai-thue-gtgt\/","title":{"rendered":"Cho ph\u00e9p b\u1ecf tr\u1ed1ng t\u00ean ng\u01b0\u1eddi mua tr\u00ean B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra tr\u00ean t\u1edd khai thu\u1ebf GTGT"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c cho ph\u00e9p c\u1ea5t c\u00e1c t\u1edd khai thu\u1ebf 01\/GTGT, 04\/GTGT v\u00e0 01\/CNKD c\u00f3 k\u00e8m b\u1ea3ng k\u00ea m\u00e0 kh\u00f4ng c\u1ea7n \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi mua tr\u00ean b\u1ea3ng k\u00ea b\u00e1n ra.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u t\u00ednh n\u0103ng m\u1edbi cho ph\u00e9p b\u1ecf tr\u1ed1ng th\u00f4ng tin ng\u01b0\u1eddi mua tr\u00ean b\u1ea3ng k\u00ea b\u00e1n ra khi c\u1ea5t t\u1edd khai.<\/li>\n<li>\u00c1p d\u1ee5ng cho c\u00e1c t\u1edd khai thu\u1ebf 01\/GTGT, 04\/GTGT v\u00e0 01\/CNKD.<\/li>\n<li>Ph\u1ea1m vi \u00e1p d\u1ee5ng: <b>K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean l\u1eadp t\u1edd khai thu\u1ebf, qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng<\/b><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nB\u1eaft \u0111\u1ea7u t\u1eeb phi\u00ean b\u1ea3n R74, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 <b>nh\u1ea5n C\u1ea5t<\/b> c\u00e1c t\u1edd khai thu\u1ebf <b>01\/GTGT, 04\/GTGT v\u00e0 01\/CNKD<\/b> c\u00f3 k\u00e8m b\u1ea3ng k\u00ea m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi mua \u1edf c\u1ed9t t\u01b0\u01a1ng \u1ee9ng tr\u00ean b\u1ea3ng k\u00ea b\u00e1n ra. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u00e1p \u1ee9ng nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, khi vi\u1ec7c theo d\u00f5i th\u00f4ng tin chi ti\u1ebft t\u1eebng ng\u01b0\u1eddi mua l\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n<p>V\u00ed d\u1ee5 tr\u00ean <strong>BKBR_01_1\/GTGT:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, nh\u1ea5n tr\u1ecf xu\u1ed1ng t\u1ea1i n\u00fat ch\u1ee9c n\u0103ng\u00a0<strong>L\u1eadp t\u1edd khai<\/strong>, ch\u1ecdn\u00a0<strong>T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23500\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3.png\" sizes=\"(max-width: 1272px) 100vw, 1272px\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3.png 1272w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3-768x304.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3-50x20.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3-60x24.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_3-100x40.png 100w\" alt=\"\" width=\"1272\" height=\"503\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, t\u00edch ch\u1ecdn c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai thu\u1ebf GTGT, sau \u0111\u00f3 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23501\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4.png\" sizes=\"auto, (max-width: 1275px) 100vw, 1275px\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4.png 1275w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4-768x305.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4-50x20.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4-60x24.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_4-100x40.png 100w\" alt=\"\" width=\"1275\" height=\"506\" \/><\/p>\n<ul>\n<li>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y th\u00f4ng tin l\u00ean t\u1edd khai v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo, tuy nhi\u00ean v\u1eabn cho s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin.<\/li>\n<\/ul>\n<p>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra c\u1ee7a t\u1edd khai 01\/GTGT, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 b\u1ecf tr\u1ed1ng t\u00ean ng\u01b0\u1eddi mua khi c\u1ea5t t\u1edd khai:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2025\/08\/2025-08-20_14-54-12.png\" alt=\"\" width=\"1557\" height=\"727\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: Sau khi khai b\u00e1o v\u00e0 ki\u1ec3m tra th\u00f4ng tin tr\u00ean t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c, nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23502\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5.png\" sizes=\"auto, (max-width: 1108px) 100vw, 1108px\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5.png 1108w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5-768x1033.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5-37x50.png 37w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5-45x60.png 45w, \/accounting\/wp-content\/uploads\/2019\/12\/GTGT_5-74x100.png 74w\" alt=\"\" width=\"1108\" height=\"1491\" \/><\/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>3. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u00a0<em>Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n n\u00e0o trong k\u1ef3 ch\u01b0a \u0111\u1ee7 th\u00f4ng tin th\u00ec ph\u1ea7n m\u1ec1m kh\u00f4ng l\u1ea5y l\u00ean b\u1ea3ng k\u00ea nh\u01b0ng c\u00f3 th\u00f4ng b\u00e1o cho K\u1ebf to\u00e1n bi\u1ebft \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i. K\u1ebf to\u00e1n s\u1eeda l\u1ea1i c\u00e1c th\u00f4ng tin c\u00f2n thi\u1ebfu r\u1ed3i s\u1eeda l\u1ea1i t\u1edd khai \u0111\u1ec3 ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 li\u1ec7u.<\/em><\/li>\n<\/ul>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3571],"ht-kb-tag":[],"class_list":["post-37247","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r74"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/37247","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=37247"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/37247\/revisions"}],"predecessor-version":[{"id":54421,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/37247\/revisions\/54421"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=37247"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=37247"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=37247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}