{"id":41757,"date":"2025-12-03T09:36:09","date_gmt":"2025-12-03T02:36:09","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=41757"},"modified":"2025-12-18T11:18:03","modified_gmt":"2025-12-18T04:18:03","slug":"huong-dan-kiem-tra-so-lieu-tren-to-khai-quyet-toan-thue-tndn","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-kiem-tra-so-lieu-tren-to-khai-quyet-toan-thue-tndn\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN"},"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>1. T\u1ed5ng quan<\/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 c\u00e1c v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n.<\/p>\n<p><strong>N\u1ed9i dung bao g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean ch\u1ec9 ti\u00eau B4 \u2013 C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/li>\n<li>Ki\u1ec3m tra Ph\u1ee5 l\u1ee5c 03-1A\/TNDN \u2013 K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng l\u1ea5y \u0111\u1ee7 s\u1ed1 li\u1ec7u<\/li>\n<li>H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2A\/TNDN<\/li>\n<li>Ch\u1ec9 ti\u00eau G2 \u2013 Thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m kh\u00f4ng l\u1ea5y s\u1ed1 li\u1ec7u<\/li>\n<li>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 xu\u1ea5t kh\u1ea9u t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 BCTC ra file xml \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h3>2. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/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%;\"><span style=\"font-weight: 400;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h4>2.1. <b>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean ch\u1ec9 ti\u00eau B4 - C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>V\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ea1ch to\u00e1n \u1edf c\u00e1c\u00a0<b>TK: 632, 635, 641, 642, 811<\/b>\u00a0v\u00e0 t\u00edch ch\u1ecdn l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd tr\u00ean ch\u1ee9ng t\u1eeb, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p v\u00e0o\u00a0<b>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b>\u00a0t\u1ea1i ch\u1ec9 ti\u00eau\u00a0<b>B4 C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-41773\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/4-2.png\" alt=\"\" width=\"1179\" height=\"920\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/4-2.png 1179w, \/accounting\/wp-content\/uploads\/2025\/12\/4-2-768x599.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/4-2-50x39.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/4-2-60x47.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/4-2-100x78.png 100w\" sizes=\"(max-width: 1179px) 100vw, 1179px\" \/><\/p>\n<p>C\u00e1ch xem danh s\u00e1ch c\u00e1c CP kh\u00f4ng h\u1ee3p l\u00fd:\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/toi-muon-biet-so-tien-o-chi-tieu-cac-khoan-chi-khong-duoc-khau-tru-khi-xac-dinh-thu-nhap-chiu-thue-lay-tren-to-khai-quyet-toan-thue-tndn-len-tu-dau-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><span style=\"font-weight: 400;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h4>2.2. L\u1eadp t\u1edd khai thu\u1ebf TNDN n\u0103m kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-lap-to-khai-thue-tndn-nam-khong-len-so-lieu\/\" target=\"_blank\" rel=\"noopener\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/p>\n<p><span style=\"font-weight: 400;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h4>2.3. Ph\u1ee5 l\u1ee5c 03-1A\/TNDN - K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng l\u1ea5y \u0111\u1ee7 s\u1ed1 li\u1ec7u<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>V\u00ed d\u1ee5: Ch\u1ec9 ti\u00eau 15 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng l\u00ean \u0111\u1ee7 s\u1ed1 li\u1ec7u<\/p>\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u Th\u00f4ng t\u01b0 133 c\u00f3 th\u1ef1c hi\u1ec7n t\u00e1ch t\u00e0i kho\u1ea3n con 6423, 6424 =&gt; ngo\u00e0i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n th\u00ec khi l\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ebd kh\u00f4ng l\u00ean \u0111\u00fang s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/li>\n<li>Th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb TT200 sang TT133 nh\u01b0ng ch\u01b0a x\u1eed l\u00fd t\u00e0i kho\u1ea3n chi ph\u00ed<\/li>\n<\/ul>\n<p><strong>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n<ul>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>:\u00a0<strong>N\u1ebfu mu\u1ed1n theo d\u00f5i ti\u1ebft kho\u1ea3n<\/strong>, c\u1ea7n th\u1ef1c hi\u1ec7n khai b\u00e1o ti\u1ebft kho\u1ea3n d\u1ef1a v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1eb5n tr\u00ean b\u1ea3ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, kh\u00f4ng \u0111\u01b0\u1ee3c th\u00eam ngo\u00e0i h\u1ec7 th\u1ed1ng.\n<ul>\n<li>Sau khi khai b\u00e1o xong th\u1ef1c hi\u1ec7n chuy\u1ec3n T\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n v\u1ec1 c\u00e1c ti\u1ebft kho\u1ea3n m\u1edbi th\u00eam theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11010200\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0<strong>N\u1ebfu kh\u00f4ng mu\u1ed1n theo d\u00f5i ti\u1ebft kho\u1ea3n<\/strong>, th\u1ef1c hi\u1ec7n chuy\u1ec3n t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n v\u1ec1 \u0111\u00fang t\u00e0i kho\u1ea3n theo th\u00f4ng t\u01b0 \u0111ang d\u00f9ng theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11010200\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0T\u00edch v\u00e0o\u00a0<strong>Xo\u00e1 t\u00e0i kho\u1ea3n sau khi chuy\u1ec3n<\/strong>\u00a0\u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00edch ch\u1ecdn v\u00e0o c\u00e1c th\u00f4ng tin:\u00a0<strong>Chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb danh m\u1ee5c<\/strong>,\u00a0<strong>Chuy\u1ec3n s\u1ed1 d\u01b0<\/strong>,\u00a0<strong>Chuy\u1ec3n tr\u00ean c\u00f4ng th\u1ee9c b\u00e1o c\u00e1o<\/strong>,\u00a0<strong>Chuy\u1ec3n tr\u00ean ch\u1ee9ng t\u1eeb<\/strong>. \u0110\u1ed3ng th\u1eddi sau khi th\u1ef1c hi\u1ec7n xong ch\u1ee9c n\u0103ng chuy\u1ec3n t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n, th\u00f4ng tin t\u00e0i kho\u1ea3n b\u1ecb chuy\u1ec3n \u0111\u1ed5i s\u1ebd b\u1ecb xo\u00e1 tr\u00ean danh s\u00e1ch h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n.<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-42011\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/7.png\" alt=\"\" width=\"802\" height=\"952\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/7.png 802w, \/accounting\/wp-content\/uploads\/2025\/12\/7-768x912.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/7-42x50.png 42w, \/accounting\/wp-content\/uploads\/2025\/12\/7-51x60.png 51w, \/accounting\/wp-content\/uploads\/2025\/12\/7-84x100.png 84w\" sizes=\"(max-width: 802px) 100vw, 802px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h4>2.4. H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2A\/TNDN<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpact.misa.vn\/kb\/huong-dan-ke-khai-phu-luc-chuyen-lo-03-2a-tndn\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><span style=\"font-weight: 400;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h4><b>2.5. <\/b><b>Ch\u1ec9 ti\u00eau G2 - Thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m kh\u00f4ng l\u1ea5y s\u1ed1 li\u1ec7u<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-42349\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/8-1.png\" alt=\"\" width=\"1220\" height=\"705\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/8-1.png 1220w, \/accounting\/wp-content\/uploads\/2025\/12\/8-1-768x444.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/8-1-50x29.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/8-1-60x35.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/8-1-100x58.png 100w\" sizes=\"(max-width: 1220px) 100vw, 1220px\" \/><\/p>\n<p>Ph\u1ea7n m\u1ec1m \u0111ang l\u1ea5y l\u00ean ch\u1ec9 ti\u00eau G2 Thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m c\u00e1c ph\u00e1t sinh N\u1ee3 TK 3334\/C\u00f3 TK 11x trong th\u1eddi gian n\u0103m quy\u1ebft to\u00e1n.<\/p>\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong><\/p>\n<ul>\n<li>Do ch\u01b0a h\u1ea1ch to\u00e1n b\u00fat to\u00e1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN N\u1ee3 TK 3334\/C\u00f3 TK 11x<\/li>\n<li>Do h\u1ea1ch to\u00e1n b\u00fat to\u00e1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN N\u1ee3 TK 3334\/C\u00f3 TK 11x trong kho\u1ea3ng th\u1eddi gian n\u0103m N+, n\u1eb1m ngo\u00e0i n\u0103m quy\u1ebft to\u00e1n N.<\/li>\n<li>Do h\u1ea1ch to\u00e1n b\u00fat to\u00e1n n\u1ed9p thu\u1ebf TNDN N\u1ee3 TK 3334\/C\u00f3 TK 11x c\u1ee7a n\u0103m N-1 trong kho\u1ea3ng th\u1eddi gian n\u0103m quy\u1ebft to\u00e1n N.<\/li>\n<\/ul>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul>\n<li>Ng\u01b0\u1eddi d\u00f9ng nh\u1eadp th\u1ee7 c\u00f4ng th\u00f4ng tin Thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><\/div><\/div><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h4>2.6. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 xu\u1ea5t kh\u1ea9u t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 BCTC ra file xml \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-xuat-khau-bctc-tu-phan-mem-ra-file-xml-de-nop-cho-co-quan-thue\/\" target=\"_blank\" rel=\"noopener\">T\u1ea0I \u0110\u00c2Y<\/a><\/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":[2647],"ht-kb-tag":[],"class_list":["post-41757","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/41757","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=41757"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/41757\/revisions"}],"predecessor-version":[{"id":54691,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/41757\/revisions\/54691"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=41757"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=41757"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=41757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}