{"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":"2025-12-16T08:21:49","modified_gmt":"2025-12-16T01:21:49","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>Theo quy \u0111\u1ecbnh t\u1ea1i <strong>Kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP(\u0110\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP)<\/strong> v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, h\u01b0\u1edbng d\u1eabn t\u1ea1i <strong>Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/strong>, c\u00f9ng c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, khi h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng (to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n), vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:<\/strong>\n<ul>\n<li>Khi tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, <strong>ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n GTGT tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi b\u00e1n<\/strong>.<\/li>\n<li>Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t, l\u00fd do tr\u1ea3 l\u1ea1i; \u0111\u1ed3ng th\u1eddi ghi s\u1ed1, ng\u00e0y h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o li\u00ean quan.<\/li>\n<li><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong>\n<ul style=\"list-style-type: square;\">\n<li>Kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP(\u0110\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP);<\/li>\n<li>H\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 8999\/CTTPHCM-TTHT ng\u00e0y 19\/07\/2023;<\/li>\n<li>C\u00f4ng v\u0103n s\u1ed1 7589\/TB-CTTPHCM, s\u1ed1 8625\/TB-CTTPHCM, s\u1ed1 1860\/CTBDI-TTHT.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 s\u1edf kinh doanh, kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:<\/strong>\n<ul>\n<li>N\u1ebfu <strong>tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a<\/strong>: <strong>Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh) \u0111\u00fang v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf h\u00e0ng nh\u1eadn l\u1ea1i<\/strong>.<\/li>\n<li>N\u1ebfu <strong>tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a<\/strong>: <strong>Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp cho ng\u01b0\u1eddi mua \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf<\/strong>.<\/li>\n<li><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong>\n<ul style=\"list-style-type: square;\">\n<li>Kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP(\u0110\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP);<\/li>\n<li>H\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 7589\/TB-CTTPHCM, s\u1ed1 8625\/TB-CTTPHCM, s\u1ed1 1860\/CTBDI-TTHT.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT<\/strong> (\u00e1p d\u1ee5ng theo <strong>Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/strong>, <strong>Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/strong>, <strong>Ngh\u1ecb quy\u1ebft s\u1ed1 101\/2023\/QH15<\/strong>):\n<ul>\n<li>N\u1ebfu h\u00e0ng h\u00f3a b\u00e1n ra \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t gi\u1ea3m (8%) theo Ngh\u1ecb \u0111\u1ecbnh, sau ng\u00e0y 31\/12\/2022 ph\u00e1t sinh tr\u1ea3 l\u1ea1i:<br \/>\n<strong>Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i\/\u0111i\u1ec1u ch\u1ec9nh \u00e1p d\u1ee5ng \u0111\u00fang thu\u1ebf su\u1ea5t \u0111\u00e3 ghi tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c (8%) v\u1edbi ph\u1ea7n h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i.<\/strong><\/li>\n<li><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong>\n<ul style=\"list-style-type: square;\">\n<li>C\u00f4ng v\u0103n 2121\/TCT-CS ng\u00e0y 29\/5\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/li>\n<li>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf GTGT.<\/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<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-38495\" src=\"\/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB1.png\" alt=\"\" width=\"1342\" height=\"812\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB1.png 1342w, \/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB1-768x465.png 768w, \/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB1-50x30.png 50w, \/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB1-60x36.png 60w, \/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB1-100x61.png 100w\" sizes=\"(max-width: 1342px) 100vw, 1342px\" \/><\/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-full wp-image-38497\" src=\"\/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB2.png\" alt=\"\" width=\"1577\" height=\"814\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB2.png 1577w, \/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB2-768x396.png 768w, \/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB2-50x26.png 50w, \/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB2-1536x793.png 1536w, \/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB2-60x31.png 60w, \/accounting\/wp-content\/uploads\/2025\/09\/TRALAIHB2-100x52.png 100w\" sizes=\"(max-width: 1577px) 100vw, 1577px\" \/><\/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 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":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/38475\/revisions"}],"predecessor-version":[{"id":53775,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/38475\/revisions\/53775"}],"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}]}}