{"id":38475,"date":"2025-09-15T11:46:39","date_gmt":"2025-09-15T04:46:39","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=38475"},"modified":"2026-07-24T11:39:07","modified_gmt":"2026-07-24T04:39:07","slug":"lam-the-nao-de-xuat-hoa-don-hach-toan-va-ke-khai-thue-gtgt-voi-hang-ban-bi-tra-lai-truong-hop-ben-ban-xuat-hd-tra-lai-2","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-xuat-hoa-don-hach-toan-va-ke-khai-thue-gtgt-voi-hang-ban-bi-tra-lai-truong-hop-ben-ban-xuat-hd-tra-lai-2\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf GTGT v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n xu\u1ea5t H\u0110 tr\u1ea3 l\u1ea1i)?"},"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><strong>M\u1ee5c \u0111\u00edch:<\/strong> Gi\u00fap ng\u01b0\u1eddi d\u00f9ng n\u1eafm r\u00f5 quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf khi ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<br \/>\n<strong>N\u1ed9i dung:<\/strong><\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/li>\n<li>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n t\u1eebng b\u01b0\u1edbc: l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf GTGT<\/li>\n<li>L\u01b0u \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u1ec1 thu\u1ebf su\u1ea5t gi\u1ea3m<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, nh\u00e2n vi\u00ean nghi\u1ec7p v\u1ee5<br \/>\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. Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n khi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 5, \u0110i\u1ec1u 10, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/strong><\/p>\n<div id=\"demuc3873580\" class=\"docitem-12\">\n<div class=\"mab2\">\n<p>c) X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/p>\n<\/div>\n<\/div>\n<div id=\"demuc3873582\" class=\"docitem-16\">\n<div class=\"mab2\">\n<p>c.1)\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a:<\/strong>\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i h\u00e0ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 mua)<\/strong>\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi b\u00e1n; ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng h\u00f3a;<\/p>\n<\/div>\n<\/div>\n<div id=\"demuc3873583\" class=\"docitem-16\">\n<div class=\"mab2\">\n<p>c.2)\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd theo t\u00ean ng\u01b0\u1eddi mua<\/strong>\u00a0th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt li\u00ean quan, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n;<\/p>\n<\/div>\n<\/div>\n<div id=\"demuc3873585\" class=\"docitem-16\">\n<div class=\"mab2\">\n<p>c.3)\u00a0<strong>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed, gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ec3 gi\u1ea3m thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m:<\/strong>\u00a0C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh giao cho kh\u00e1ch h\u00e0ng tham gia b\u1ea3o hi\u1ec3m, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a chi ti\u1ec1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 s\u1ed1 ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m ho\u00e0n, gi\u1ea3m, l\u00fd do ho\u00e0n, gi\u1ea3m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u ph\u00ed b\u1ea3o hi\u1ec3m ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p cho c\u00e1c kho\u1ea3n ph\u00ed ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1, \u0111i\u1ec3m c.2, \u0111i\u1ec3m c.3 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3i xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u;<\/p>\n<\/div>\n<\/div>\n<div id=\"demuc3873587\" class=\"docitem-16\">\n<div class=\"mab2\">\n<p>c.4)\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc khi cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thu ti\u1ec1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, nh\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng sau \u0111\u00f3 ph\u00e1t sinh vi\u1ec7c hu\u1ef7 ho\u1eb7c ch\u1ea5m d\u1ee9t giao d\u1ecbch v\u00e0 hu\u1ef7 m\u1ed9t ph\u1ea7n vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/p>\n<\/div>\n<\/div>\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. L\u1eadp h\u00f3a \u0111\u01a1n thu h\u1ed3i h\u00e0ng \u0111\u00e3 b\u00e1n<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ng\u01b0\u1eddi b\u00e1n l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh <strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong> \u0111\u1ec3 ghi gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n<ul>\n<li>Xem h\u01b0\u1edbng d\u1eabn <strong>L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh:<\/strong> <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-theo-nghi-dinh-123-2021-nd-cp\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>\u00a0Xem h\u01b0\u1edbng d\u1eabn <strong style=\"font-family: inherit; font-size: inherit;\">C\u00e1ch ghi th\u00f4ng tin tr\u00ean H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/strong> <a style=\"font-family: inherit; font-size: inherit;\" href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cach-ghi-thong-tin-tren-hoa-don-dieu-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong>N\u1ebfu b\u1ecb tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a:<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li>C\u1ed9t <em>thu\u1ebf su\u1ea5t<\/em>: \u0110i\u1ec1n thu\u1ebf su\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed1c<\/li>\n<li>C\u1ed9t <em>S\u1ed1 l\u01b0\u1ee3ng, Th\u00e0nh ti\u1ec1n, C\u1ed9ng ti\u1ec1n h\u00e0ng, Ti\u1ec1n thu\u1ebf, T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/em>: Ghi \u00e2m<\/li>\n<li>C\u1ed9t <em>\u0110\u01a1n gi\u00e1<\/em>: b\u1ecf tr\u1ed1ng<\/li>\n<\/ul>\n<\/li>\n<li><strong>N\u1ebfu b\u1ecb tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a:<\/strong> Ghi \u00e2m gi\u00e1 tr\u1ecb t\u1ea1i c\u00e1c c\u1ed9t <em>S\u1ed1 l\u01b0\u1ee3ng<\/em>, <em>\u0110\u01a1n gi\u00e1<\/em>, <em>Th\u00e0nh ti\u1ec1n<\/em>, <em>C\u1ed9ng ti\u1ec1n h\u00e0ng<\/em>, <em>Ti\u1ec1n thu\u1ebf<\/em>, <em>T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/em>. <em>Thu\u1ebf su\u1ea5t<\/em> c\u1ee7a h\u00e0ng h\u00f3a \u0111\u1ec3 gi\u1ed1ng h\u00f3a \u0111\u01a1n g\u1ed1c.<\/li>\n<li>V\u1edbi 2 tr\u01b0\u1eddng h\u1ee3p tr\u00ean, \u0111\u1ec3 g\u00f5 s\u1ed1 \u00e2m th\u00ec ng\u01b0\u1eddi d\u00f9ng ph\u1ea3i b\u1ecf ch\u1ecdn t\u1ea1i \u00f4 <strong>&#8220;T\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n s\u1ed1 li\u1ec7u&#8221;<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-71169\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/screenshot_1781756903.png\" alt=\"\" width=\"1308\" height=\"622\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/screenshot_1781756903.png 1308w, \/accounting\/wp-content\/uploads\/2026\/06\/screenshot_1781756903-768x365.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/screenshot_1781756903-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/screenshot_1781756903-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/screenshot_1781756903-100x48.png 100w\" sizes=\"(max-width: 1308px) 100vw, 1308px\" \/><\/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<h4><strong>3.2. H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>L\u1eadp Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/tra_lai_hang_ban\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong>\n<ul>\n<li>T\u1ea1i <strong>tab H\u00f3a \u0111\u01a1n:<\/strong> Ph\u1ea3i b\u1ecf tr\u1ed1ng c\u00e1c th\u00f4ng tin h\u00f3a \u0111\u01a1n: M\u1eabu s\u1ed1, K\u00fd hi\u1ec7u, S\u1ed1 h\u00f3a \u0111\u01a1n (V\u00ec H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t \u1edf B\u01b0\u1edbc 1, do \u0111\u00f3 n\u1ebfu \u0111i\u1ec1n l\u1ea1i th\u00f4ng tin v\u00e0o Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i th\u00ec s\u1ebd b\u1ecb tr\u00f9ng 2 l\u1ea7n h\u00f3a \u0111\u01a1n).<\/li>\n<li>C\u1ed9t <strong>% thu\u1ebf GTGT<\/strong>: b\u1ecf tr\u1ed1ng v\u00e0 c\u1ed9t <strong>Ti\u1ec1n thu\u1ebf GTGT<\/strong>: v\u1eabn nh\u1eadp s\u1ed1 ti\u1ec1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-71287\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-18-11_47_08-BTL00002-_-Ban-hang-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN-1600x771.png\" alt=\"\" width=\"1600\" height=\"771\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2026-06-18-11_47_08-BTL00002-_-Ban-hang-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN-1600x771.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-18-11_47_08-BTL00002-_-Ban-hang-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-18-11_47_08-BTL00002-_-Ban-hang-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-18-11_47_08-BTL00002-_-Ban-hang-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN-1536x740.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-18-11_47_08-BTL00002-_-Ban-hang-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-18-11_47_08-BTL00002-_-Ban-hang-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/2026-06-18-11_47_08-BTL00002-_-Ban-hang-_-Cong-ty-MISA-267-QC-ASP-test-_-KE-TOAN.png 1907w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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<h4><strong>3.3. K\u00ea khai thu\u1ebf GTGT<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #ff0000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u01b0a n\u1ed9p t\u1edd khai l\u1ea7n \u0111\u1ea7u <span style=\"font-size: 12pt;\">(ph\u00e1t sinh h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i tr\u01b0\u1edbc h\u1ea1n n\u1ed9p t\u1edd khai)<\/span><\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\">Khi ph\u00e1t hi\u1ec7n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 \u0111\u00e3 c\u00f3 h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 khai b\u00e1o, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li>K\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n ra b\u00ecnh th\u01b0\u1eddng (doanh thu + thu\u1ebf GTGT \u0111\u1ea7u ra).<\/li>\n<li>K\u00ea khai h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i v\u00e0o <strong>ch\u1ec9 ti\u00eau [32] (\u00e2m doanh thu)<\/strong> v\u00e0 <strong>ch\u1ec9 ti\u00eau [33] (\u00e2m thu\u1ebf GTGT \u0111\u1ea7u ra)<\/strong> tr\u00ean t\u1edd khai 01\/GTGT c\u00f9ng k\u1ef3.<\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong> S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c <strong>gi\u1ea3m tr\u1eeb ngay trong k\u1ef3 ph\u00e1t sinh.<\/strong><\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u00e3 n\u1ed9p t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\">N\u1ebfu h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i ph\u00e1t sinh <strong>sau khi \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 tr\u01b0\u1edbc<\/strong>, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>K\u00ea khai h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i (\u00e2m doanh thu, thu\u1ebf GTGT \u0111\u1ea7u ra) v\u00e0o <strong>t\u1edd khai c\u1ee7a k\u1ef3 k\u00ea khai hi\u1ec7n t\u1ea1i<\/strong> (k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh tr\u1ea3 l\u1ea1i), tr\u00ean ch\u1ec9 ti\u00eau [32] &amp; [33] c\u1ee7a t\u1edd khai 01\/GTGT:<\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong>\n<ul>\n<li>Kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i t\u1edd khai c\u0169 \u0111\u00e3 n\u1ed9p.<\/li>\n<li>Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ebd c\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i \u0111\u1ec3 x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u h\u1ee3p l\u1ec7.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>MISA khuy\u1ebfn ngh\u1ecb Kh\u00e1ch h\u00e0ng tham kh\u1ea3o th\u00eam v\u1edbi C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/em><\/p>\n<p><strong><em>Ng\u01b0\u1eddi mua khi nh\u1eadn \u0111\u01b0\u1ee3c Ho\u00e1 \u0111\u01a1n thu h\u1ed3i h\u00e0ng c\u1ee7a ng\u01b0\u1eddi b\u00e1n th\u00ec ng\u01b0\u1eddi mua 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 mua theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/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\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[2631],"ht-kb-tag":[],"class_list":["post-38475","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/38475","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=38475"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/38475\/revisions"}],"predecessor-version":[{"id":79961,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/38475\/revisions\/79961"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=38475"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=38475"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=38475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}