{"id":58569,"date":"2026-04-02T15:31:04","date_gmt":"2026-04-02T08:31:04","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=58569"},"modified":"2026-04-09T09:26:59","modified_gmt":"2026-04-09T02:26:59","slug":"huong-dan-xu-ly-va-hach-toan-sau-khi-lap-to-khai-bo-sung-thue-gtgt-truong-hop-lam-tang-so-thue-phai-nop-tang-chi-tieu-07","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-xu-ly-va-hach-toan-sau-khi-lap-to-khai-bo-sung-thue-gtgt-truong-hop-lam-tang-so-thue-phai-nop-tang-chi-tieu-07\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n sau khi l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT tr\u01b0\u1eddng h\u1ee3p l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (t\u0103ng ch\u1ec9 ti\u00eau 07)"},"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>\u00a0B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p cho Anh\/Ch\u1ecb c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 c\u00e1c nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd khi ph\u00e1t sinh sai s\u00f3t tr\u00ean t\u1edd khai thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p, d\u1eabn \u0111\u1ebfn l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 tr\u01b0\u1edbc. N\u1ed9i dung s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 n\u1ed9p ph\u1ea1t cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110i\u1ec1u ch\u1ec9nh do t\u0103ng thu\u1ebf \u0111\u1ea7u ra (k\u00ea khai thi\u1ebfu\/sai, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng).<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh do gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (nh\u1eadn h\u00f3a \u0111\u01a1n thay th\u1ebf, k\u00ea khai sai, lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7).<\/li>\n<li>H\u1ea1ch to\u00e1n n\u1ed9p b\u1ed5 sung ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/li>\n<\/ul>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (Ch\u1ec9 ti\u00eau 40).<br \/>\nKhi l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT, B\u1ea3n gi\u1ea3i tr\u00ecnh b\u1ed5 sung (01-1\/KHBS) ch\u1ec9 ti\u00eau\u00a0<strong>T\u1ed5ng c\u1ed9ng (t\u0103ng +, gi\u1ea3m -) ph\u1ea3i n\u1ed9p [07] &gt; 0 (t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-58575 size-medium\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-2-1600x772.png\" alt=\"\" width=\"1600\" height=\"772\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-2-1600x772.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2-768x371.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2-1536x742.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2.png 1918w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n.<\/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><strong>2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/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>2.1 T\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra (do k\u00ea khai thi\u1ebfu, k\u00ea khai sai h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong>\u00a0Do t\u1edd khai l\u1ea7n \u0111\u1ea7u k\u00ea khai thi\u1ebfu h\u00f3a \u0111\u01a1n b\u00e1n ra ho\u1eb7c k\u00ea khai sai s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra. K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ch\u01b0a \u0111\u00fang d\u1eabn \u0111\u1ebfn n\u1ed9p thi\u1ebfu ti\u1ec1n thu\u1ebf.<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-58577 size-medium\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-3-1600x772.png\" alt=\"\" width=\"1600\" height=\"772\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-3-1600x772.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/3-3-768x371.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/3-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/3-3-1536x742.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/3-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/3-3-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/3-3.png 1918w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, n\u1ebfu h\u00f3a \u0111\u01a1n g\u1ed1c (b\u1ecb k\u00ea khai thi\u1ebfu\/sai) \u0111\u00e3 c\u00f3 h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0o TK C\u00f3 33311 th\u00ec kh\u00f4ng ph\u1ea3i h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh th\u00eam.<\/li>\n<li>H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf tr\u00ean ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\<\/strong>ch\u1ee9ng t\u1eeb\u00a0<strong>Nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong>\u00a0<strong>N\u1ee3 811\/C\u00f3 3339<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ng\u00e2n h\u00e0ng<\/strong>\\<strong>N\u1ed9p thu\u1ebf:<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT: <strong>N\u1ee3 33311\/C\u00f3 112<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n n\u1ed9p ph\u1ea1t ch\u1eadm n\u1ed9p: <strong>N\u1ee3 3339\/C\u00f3 112<\/strong><\/li>\n<\/ul>\n<\/li>\n<li>Kh\u00f4ng c\u1ea7n x\u1eed l\u00fd tr\u00ean t\u1edd khai GTGT k\u1ef3 hi\u1ec7n t\u1ea1i.<\/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<h4><strong>2.2 T\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra (do xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111i\u1ec1u ch\u1ec9nh t\u0103ng)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong>\u00a0T\u1edd khai l\u1ea7n \u0111\u1ea7u \u0111\u00e3 n\u1ed9p, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra b\u1ecb sai s\u00f3t, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 tr\u1ecb, l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58575\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-2-1600x772.png\" alt=\"\" width=\"1600\" height=\"772\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-2-1600x772.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2-768x371.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2-1536x742.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/3-2.png 1918w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>T\u1ea1i k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t (th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh) h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<strong>TK C\u00f3 33311<\/strong>. Xem h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-hach-toan-dau-ra-cho-hoa-don-dieu-chinh-tang-giam-ve-gia-tri\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf tr\u00ean ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\<\/strong>ch\u1ee9ng t\u1eeb\u00a0<strong>Nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong>\u00a0<strong>N\u1ee3 811\/C\u00f3 3339<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ng\u00e2n h\u00e0ng<\/strong>\\<strong>N\u1ed9p thu\u1ebf:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT: <strong>N\u1ee3 33311\/C\u00f3 112<\/strong><\/li>\n<li>\u00a0H\u1ea1ch to\u00e1n n\u1ed9p ph\u1ea1t ch\u1eadm n\u1ed9p: <strong>N\u1ee3 3339\/C\u00f3 112<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li>Kh\u00f4ng c\u1ea7n x\u1eed l\u00fd tr\u00ean t\u1edd khai GTGT k\u1ef3 hi\u1ec7n t\u1ea1i.<\/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<h4><strong>2.3 Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (do nh\u1eadn h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong>\u00a0T\u1edd khai l\u1ea7n \u0111\u1ea7u \u0111\u00e3 n\u1ed9p, \u0111\u00e3 kh\u1ea5u tr\u1eeb h\u1ebft s\u1ed1 d\u01b0 TK 1331. Sau \u0111\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a k\u1ef3 tr\u01b0\u1edbc. K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh lo\u1ea1i s\u1ed1 ti\u1ec1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (g\u1ed1c) ra kh\u1ecfi t\u1edd khai b\u1ed5 sung v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0o t\u1edd khai c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i. D\u1eabn \u0111\u1ebfn t\u0103ng ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58581\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-1-1600x770.png\" alt=\"\" width=\"1600\" height=\"770\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-1-1600x770.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-1536x739.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1.png 1919w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (g\u1ed1c) gi\u1eef nguy\u00ean gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n.<\/li>\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, kh\u00f4ng nh\u1ea5n v\u00e0o<strong style=\"font-family: inherit; font-size: inherit;\"> H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n Gi\u1ea3m to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb sai t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p><strong>N\u1ee3 331\/ C\u00f3 TK 156 (ho\u1eb7c TK kh\u00e1c)<\/strong><br \/>\n<strong>N\u1ee3 331\/C\u00f3 1331<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>V\u00e0o <strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>Ch\u1ee9ng t\u1eeb Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 1331\/C\u00f3 33311<\/strong>: S\u1ed1 thu\u1ebf c\u1ea7n ph\u1ea3i n\u1ed9p b\u1ed5 sung t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58583\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/5-1-1600x479.png\" alt=\"\" width=\"1600\" height=\"479\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/5-1-1600x479.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/5-1-768x230.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/5-1-50x15.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/5-1-1536x460.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/5-1-60x18.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/5-1-100x30.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/5-1.png 1913w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>V\u00e0o H\u1ea1ch to\u00e1n t\u0103ng gi\u00e1 tr\u1ecb v\u00e0 ti\u1ec1n thu\u1ebf h\u00f3a \u0111\u01a1n thay th\u1ebf.\u00a0<strong>N\u1ee3 1331, 156\u2026\\C\u00f3 331<\/strong>: gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 v\u00e0 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n thay th\u1ebf (k\u00ea khai th\u00f4ng tin s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n, % thu\u1ebf, ti\u1ec1n thu\u1ebf b\u00ean tab<strong>\u00a0K\u00ea khai h\u00f3a \u0111\u01a1n<\/strong>\u00a0\u0111\u1ec3 l\u00ean t\u1edd khai hi\u1ec7n t\u1ea1i)\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58585\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/6-1-1600x708.png\" alt=\"\" width=\"1600\" height=\"708\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/6-1-1600x708.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/6-1-768x340.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/6-1-50x22.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/6-1-1536x680.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/6-1-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/6-1-100x44.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/6-1.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u00a0H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf tr\u00ean ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\\<\/strong>ch\u1ee9ng t\u1eeb\u00a0<strong>Nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong>\u00a0<strong>N\u1ee3 811\/C\u00f3 3339<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0o ph\u00e2n h\u1ec7 <strong>Ng\u00e2n h\u00e0ng<\/strong>\\<strong>N\u1ed9p thu\u1ebf:<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT: <strong>N\u1ee3 33311\/C\u00f3 112<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n n\u1ed9p ph\u1ea1t ch\u1eadm n\u1ed9p: <strong>N\u1ee3 3339\/C\u00f3 112<\/strong><\/li>\n<\/ul>\n<\/li>\n<li>\u00a0Kh\u00f4ng c\u1ea7n x\u1eed l\u00fd tr\u00ean t\u1edd khai GTGT k\u1ef3 hi\u1ec7n t\u1ea1i.<\/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<h4><strong>2.4 Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (do k\u00ea sai s\u1ed1 ti\u1ec1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:\u00a0<\/strong>Do t\u1edd khai l\u1ea7n \u0111\u1ea7u k\u00ea khai thi\u1ebfu k\u00ea khai sai s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u00fang d\u1eabn \u0111\u1ebfn n\u1ed9p thi\u1ebfu ti\u1ec1n thu\u1ebf.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58581\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-1-1600x770.png\" alt=\"\" width=\"1600\" height=\"770\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-1-1600x770.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-1536x739.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1.png 1919w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, kh\u00f4ng nh\u1ea5n v\u00e0o<strong>\u00a0H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/li>\n<li>B\u00fat to\u00e1n kh\u1ea5u tr\u1eeb t\u1ea1i k\u1ef3 k\u00ea khai l\u1ea7n \u0111\u1ea7u v\u1eabn gi\u1eef nguy\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ea7u v\u00e0o tr\u00ean t\u1edd khai.<\/li>\n<li>T\u00ecnh hu\u1ed1ng n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1edd khai l\u1ea7n \u0111\u1ea7u s\u1ebd c\u00f3 s\u1ed1 d\u01b0 C\u00f3 tr\u00ean TK 1331.<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>: N\u1ebfu b\u1ea1n ch\u1ea5p nh\u1eadn s\u1ed1 d\u01b0 TK 1331 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh sau n\u00e0y th\u00ec b\u1ea1n kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n th\u00eam. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung b\u1ea1n h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 1331\/C\u00f3 3331:\u00a0<\/strong>s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung.<\/li>\n<li>\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>: \u0110\u1ec3 TK 1331 kh\u00f4ng s\u1ed1 d\u01b0 b\u1ecb \u00e2m cu\u1ed1i th\u00e1ng\/qu\u00fd, b\u1ea1n \u0111\u1ecbnh kho\u1ea3n gi\u1ea3m b\u00fat to\u00e1n kh\u1ea5u tr\u1eeb d\u01b0 (do k\u00ea khai d\u01b0 thu\u1ebf \u0111\u1ea7u v\u00e0o) v\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>ch\u1ee9ng t\u1eeb Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n :\u00a0<strong>N\u1ee3 1331\/C\u00f3 1388<\/strong>\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1edd khai l\u1ea7n \u0111\u1ea7u.<br \/>\nV\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 1388\/C\u00f3 33311<\/strong>: S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam b\u1ed5 sung (s\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o k\u00ea d\u01b0)\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li>H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf tr\u00ean ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\<\/strong>ch\u1ee9ng t\u1eeb\u00a0<strong>Nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong>\u00a0<strong>N\u1ee3 811\/C\u00f3 3339<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ng\u00e2n h\u00e0ng<\/strong>\\<strong>N\u1ed9p thu\u1ebf:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT: <strong>N\u1ee3 33311\/C\u00f3 112<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n n\u1ed9p ph\u1ea1t ch\u1eadm n\u1ed9p: <strong>N\u1ee3 3339\/C\u00f3 112<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li>Kh\u00f4ng c\u1ea7n x\u1eed l\u00fd tr\u00ean t\u1edd khai GTGT k\u1ef3 hi\u1ec7n t\u1ea1i.<\/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<h4><strong>2.5 Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u1ea5u tr\u1eeb (do lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong>\u00a0Do t\u1edd khai l\u1ea7n \u0111\u1ea7u k\u00ea khai, sau \u0111\u00f3 k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb n\u00ean c\u1ea7n lo\u1ea1i s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ra kh\u1ecfi t\u1edd khai, d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58581\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-1-1600x770.png\" alt=\"\" width=\"1600\" height=\"770\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-1-1600x770.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-1536x739.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/4-1.png 1919w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, kh\u00f4ng nh\u1ea5n v\u00e0o<strong>\u00a0H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/li>\n<li>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n thu\u1ebf c\u1ea7n ph\u1ea3i n\u1ed9p th\u00eam (do b\u1ecb lo\u1ea1i \u0111\u1ea7u v\u00e0o) l\u00e0\u00a0<strong>N\u1ee3 811\/C\u00f3 33311<\/strong>\u00a0(tr\u01b0\u1eddng h\u1ee3p n\u1ebfu mu\u1ed1n \u0111\u01b0a ti\u1ec1n thu\u1ebf GTGT b\u1ecb lo\u1ea1i v\u00e0o chi ph\u00ed kh\u00e1c)<\/li>\n<li>H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf tr\u00ean ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\<\/strong>ch\u1ee9ng t\u1eeb\u00a0<strong>Nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong>\u00a0<strong>N\u1ee3 811\/C\u00f3 3339<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ng\u00e2n h\u00e0ng<\/strong>\\<strong>N\u1ed9p thu\u1ebf:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>\u00a0H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT: <strong>N\u1ee3 33311\/C\u00f3 112<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n n\u1ed9p ph\u1ea1t ch\u1eadm n\u1ed9p: <strong>N\u1ee3 3339\/C\u00f3 112<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li>Kh\u00f4ng c\u1ea7n x\u1eed l\u00fd tr\u00ean t\u1edd khai GTGT k\u1ef3 hi\u1ec7n t\u1ea1i.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3287,2636],"ht-kb-tag":[],"class_list":["post-58569","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58569","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\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=58569"}],"version-history":[{"count":2,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58569\/revisions"}],"predecessor-version":[{"id":58589,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58569\/revisions\/58589"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58569"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58569"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}