{"id":58471,"date":"2026-04-01T10:06:15","date_gmt":"2026-04-01T03:06:15","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=58471"},"modified":"2026-06-01T09:21:33","modified_gmt":"2026-06-01T02:21:33","slug":"huong-dan-xu-ly-chenh-lech-khi-doi-chieu-hoa-don-voi-tong-cuc-thue-do-hoa-don-tra-lai-hang-mua-la-hoa-don-dau-ra","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/huong-dan-xu-ly-chenh-lech-khi-doi-chieu-hoa-don-voi-tong-cuc-thue-do-hoa-don-tra-lai-hang-mua-la-hoa-don-dau-ra\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ch\u00eanh l\u1ec7ch khi \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n v\u1edbi T\u1ed5ng c\u1ee5c thu\u1ebf do h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng mua l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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Khi \u0111\u1ed1i chi\u1ebfu b\u1ea3ng k\u00ea mua v\u00e0o\/b\u00e1n ra c\u1ee7a t\u1edd khai 01\/GTGT (theo Th\u00f4ng t\u01b0 80\/2021) v\u1edbi d\u1eef li\u1ec7u t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, anh\/ch\u1ecb s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng th\u1ec3 \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c. Vi\u1ec7c b\u1ed5 sung c\u00e1c l\u00fd do chi ti\u1ebft gi\u00fap k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u00ec sao h\u00f3a \u0111\u01a1n kh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf, t\u1eeb \u0111\u00f3 c\u00f3 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd ph\u00f9 h\u1ee3p, tr\u00e1nh hi\u1ec3u nh\u1ea7m ho\u1eb7c b\u1ecf s\u00f3t d\u1eef li\u1ec7u h\u1ee3p l\u1ec7.<\/p>\n

T\u00e0i li\u1ec7u n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch nh\u1eadn di\u1ec7n c\u00e1c l\u00fd do m\u1edbi trong k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu, c\u00e1ch s\u1eed d\u1ee5ng b\u1ed9 l\u1ecdc k\u1ebft qu\u1ea3 v\u00e0 thao t\u00e1c xem h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

\u00c1p d\u1ee5ng cho: K\u1ebf to\u00e1n vi\u00ean s\u1eed d\u1ee5ng t\u00ednh n\u0103ng \u0111\u1ed1i chi\u1ebfu t\u1edd khai 01\/GTGT (b\u1ea3n l\u1ea7n \u0111\u1ea7u ho\u1eb7c b\u1ed5 sung) tr\u00ean ph\u1ea7n m\u1ec1m ASP.<\/p>\n<\/div><\/div>\n

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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

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B\u01b0\u1edbc 1: Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu t\u1edd khai 01\/GTGT v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf<\/strong><\/span><\/h4>\n
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  • V\u00e0o ph\u00e2n h\u1ec7 Thu\u1ebf\\ Khai thu\u1ebf, m\u1edf t\u1edd khai c\u1ea7n \u0111\u1ed1i chi\u1ebfu<\/li>\n
  • Nh\u1ea5n (1) \u0110\u1ed1i chi\u1ebfu v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf<\/strong> \u0111\u1ec3 b\u1eaft \u0111\u1ea7u \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng k\u00ea.<\/li>\n
  • N\u1ebfu h\u1ec7 th\u1ed1ng ph\u00e1t hi\u1ec7n t\u1edd khai chuy\u1ec3n \u0111\u1ed5i t\u1eeb SME b\u1ecb tr\u1ed1ng m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u, s\u1ebd hi\u1ec7n c\u1ea3nh b\u00e1o v\u1edbi n\u1ed9i dung h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd. Anh\/ch\u1ecb h\u00e3y ch\u1ecdn (2) C\u00f3<\/strong> \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u1ed1i chi\u1ebfu, ho\u1eb7c (3) Kh\u00f4ng<\/strong> \u0111\u1ec3 h\u1ee7y thao t\u00e1c.<\/li>\n<\/ul>\n

    B\u01b0\u1edbc 2: Xem k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u00fd do chi ti\u1ebft<\/strong><\/span><\/h4>\n
      \n
    • Sau khi \u0111\u1ed1i chi\u1ebfu, h\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb danh s\u00e1ch h\u00f3a \u0111\u01a1n k\u00e8m l\u00fd do kh\u00f4ng kh\u1edbp t\u1ea1i c\u1ed9t “K\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu”<\/strong>.<\/li>\n
    • C\u00e1c l\u00fd do chi ti\u1ebft m\u1edbi s\u1ebd bao g\u1ed3m (t\u00f9y theo lo\u1ea1i h\u00f3a \u0111\u01a1n):\n
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      • H\u00f3a \u0111\u01a1n thi\u1ebfu M\u1eabu s\u1ed1\/K\u00fd hi\u1ec7u\/MST nh\u00e0 cung c\u1ea5p<\/em> (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o).<\/li>\n
      • H\u00f3a \u0111\u01a1n thi\u1ebfu M\u1eabu s\u1ed1\/K\u00fd hi\u1ec7u<\/em> (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n ra).<\/li>\n
      • H\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng mua kh\u00f4ng c\u00f3 tr\u00ean T\u1ed5ng c\u1ee5c Thu\u1ebf<\/em> (\u00e1p d\u1ee5ng cho b\u1ea3ng k\u00ea mua v\u00e0o).<\/li>\n<\/ul>\n<\/li>\n
      • C\u00e1c l\u00fd do n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung c\u1ed1 \u0111\u1ecbnh trong t\u1ed5ng k\u1ebft, gi\u00fap anh\/ch\u1ecb d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu.<\/li>\n<\/ul>\n

        B\u01b0\u1edbc 3: S\u1eed d\u1ee5ng b\u1ed9 l\u1ecdc k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 t\u00ecm nhanh c\u00e1c h\u00f3a \u0111\u01a1n g\u1eb7p v\u1ea5n \u0111\u1ec1<\/strong><\/span><\/h4>\n
          \n
        • M\u1edf combo (4) L\u1ecdc k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu<\/strong> tr\u00ean b\u1ea3ng k\u00ea mua v\u00e0o\/b\u00e1n ra.<\/li>\n
        • Ch\u1ecdn c\u00e1c gi\u00e1 tr\u1ecb m\u1edbi nh\u01b0 H\u00f3a \u0111\u01a1n thi\u1ebfu M\u1eabu s\u1ed1\/K\u00fd hi\u1ec7u\/MST nh\u00e0 cung c\u1ea5p<\/em> ho\u1eb7c H\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng mua kh\u00f4ng c\u00f3 tr\u00ean T\u1ed5ng c\u1ee5c Thu\u1ebf<\/em> \u0111\u1ec3 hi\u1ec3n th\u1ecb nhanh c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n x\u1eed l\u00fd.<\/li>\n
        • \u0110\u1ea3m b\u1ea3o combo l\u1ecdc \u0111\u1ee7 r\u1ed9ng \u0111\u1ec3 hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u00e1 tr\u1ecb n\u00e0y.<\/li>\n<\/ul>\n

          B\u01b0\u1edbc 4: Xem h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd cho t\u1eebng l\u00fd do \u0111\u1ed1i chi\u1ebfu<\/strong><\/span><\/h4>\n
            \n
          • T\u1ea1i c\u1ed9t k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu, nh\u1ea5n (5) H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/strong> ngay c\u1ea1nh c\u00e1c l\u00fd do m\u1edbi \u0111\u1ec3 xem chi ti\u1ebft c\u00e1ch kh\u1eafc ph\u1ee5c v\u1ea5n \u0111\u1ec1 v\u1edbi h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n
          • H\u1ec7 th\u1ed1ng s\u1ebd m\u1edf trang tr\u1ee3 gi\u00fap c\u1ee5 th\u1ec3 v\u1edbi t\u1eebng l\u1ed7i \u0111\u1ec3 anh\/ch\u1ecb th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u1ec7.<\/li>\n<\/ul>\n<\/div><\/div>\n
            <\/span><\/p>\n

            3. L\u01b0u \u00fd<\/h3>\n

            <\/div>

            \n
              \n
            • L\u00fd do m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung c\u1ed1 \u0111\u1ecbnh tr\u00ean m\u00e0n h\u00ecnh t\u1ed5ng k\u1ebft, anh\/ch\u1ecb s\u1ebd lu\u00f4n nh\u00ecn th\u1ea5y, k\u1ec3 c\u1ea3 khi ch\u01b0a ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf.<\/li>\n
            • C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n thi\u1ebfu th\u00f4ng tin ho\u1eb7c h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng mua k\u00ea sai tab c\u1ea7n ki\u1ec3m tra k\u1ef9 tr\u01b0\u1edbc khi g\u1eedi th\u00f4ng tin l\u00ean T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u chu\u1ea9n x\u00e1c.<\/li>\n
            • Khi th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai convert t\u1eeb SME, \u01b0u ti\u00ean s\u1eeda d\u1eef li\u1ec7u m\u1eabu s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi x\u00e1c nh\u1eadn \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 tr\u00e1nh c\u1ea3nh b\u00e1o sai h\u00e0ng lo\u1ea1t.<\/li>\n
            • To\u00e0n b\u1ed9 l\u00fd do v\u00e0 gi\u00e1 tr\u1ecb b\u1ed9 l\u1ecdc \u0111\u1ec1u h\u1ed7 tr\u1ee3 ti\u1ebfng Anh, ph\u00f9 h\u1ee3p v\u1edbi m\u00f4i tr\u01b0\u1eddng \u0111a ng\u00f4n ng\u1eef.<\/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":[3605],"ht-kb-tag":[],"class_list":["post-58471","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r84-phat-hanh-ngay-13-05-2026"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/58471","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=58471"}],"version-history":[{"count":4,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/58471\/revisions"}],"predecessor-version":[{"id":60559,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/58471\/revisions\/60559"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=58471"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58471"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}