{"id":58607,"date":"2026-04-03T09:46:35","date_gmt":"2026-04-03T02:46:35","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=58607"},"modified":"2026-04-09T09:28:15","modified_gmt":"2026-04-09T02:28:15","slug":"huong-dan-xu-ly-va-hach-toan-sau-khi-lap-to-khai-bo-sung-thue-gtgt-truong-hop-lam-giam-so-thue-phai-nop-giam-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-giam-so-thue-phai-nop-giam-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 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (gi\u1ea3m 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>1. T\u1ed5ng quan<\/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 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Anh\/Ch\u1ecb s\u1ebd n\u1eafm \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 c\u00e1c h\u01b0\u1edbng x\u1eed l\u00fd ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Gi\u1ea3m thu\u1ebf b\u00e1n ra do xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/li>\n<li>Gi\u1ea3m thu\u1ebf b\u00e1n ra do k\u00ea khai sai ho\u1eb7c th\u1eeba h\u00f3a \u0111\u01a1n.<\/li>\n<li>Gi\u1ea3m thu\u1ebf b\u00e1n ra do xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n.<\/li>\n<li>T\u0103ng thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb do k\u00ea khai sai.<\/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, tr\u00ean 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]\u00a0<\/strong><strong>&lt; 0 (gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58609\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/1-2-1600x775.png\" alt=\"\" width=\"1600\" height=\"775\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/1-2-1600x775.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/1-2-768x372.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/1-2-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/1-2-1536x744.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/1-2-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/1-2-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/1-2.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n l\u1eadp t\u1edd khai thu\u1ebf GTGT<\/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>2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/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>2.1 Gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra (do xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m)<\/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, Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb, d\u1eabn \u0111\u1ebfn l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58611\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/2-5-1600x768.png\" alt=\"\" width=\"1600\" height=\"768\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/2-5-1600x768.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/2-5-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/2-5-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/2-5-1536x738.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/2-5-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/2-5-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/2-5.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra (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>\u00a0H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo h\u01b0\u1edbng d\u1eabn\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>X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p (n\u1ebfu c\u00f3):<\/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;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT theo s\u1ed1 tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u (s\u1ed1 ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh): th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf GTGT n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf ph\u1ea3i n\u1ed9p c\u00e1c k\u1ef3 sau.<\/li>\n<li>N\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT theo s\u1ed1 thu\u1ebf tr\u00ean t\u1edd khai b\u1ed5 sung (s\u1ed1 sau \u0111i\u1ec1u ch\u1ec9nh): do n\u1ed9p thu\u1ebf \u0111\u00fang s\u1ed1 th\u1ef1c t\u1ebf v\u00e0 kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p ph\u1ea1t hay n\u1ed9p th\u00eam c\u1ee7a CQT th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\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<\/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>2.2 Gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra (do k\u00ea th\u1eeba, k\u00ea sai s\u1ed1 ti\u1ec1n h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra)<\/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 th\u1eeba h\u00f3a \u0111\u01a1n b\u00e1n ra ho\u1eb7c k\u00ea khai sai s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra. Anh\/Ch\u1ecb\u00a0x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ch\u01b0a \u0111\u00fang d\u1eabn \u0111\u1ebfn d\u01b0 thi\u1ebfu ti\u1ec1n thu\u1ebf.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58613\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/2-6-1600x768.png\" alt=\"\" width=\"1600\" height=\"768\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/2-6-1600x768.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/2-6-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/2-6-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/2-6-1536x738.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/2-6-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/2-6-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/2-6.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai sai:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu k\u00ea khai th\u1eeba h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra do h\u1ea1ch to\u00e1n 2 l\u1ea7n th\u00ec x\u00f3a ch\u1ee9ng t\u1eeb th\u1eeba \u0111\u00f3.<\/li>\n<li>N\u1ebfu k\u00ea sai do ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n sai s\u1ed1 ti\u1ec1n th\u00ec th\u1ef1c hi\u1ec7n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n g\u1ed1c cho \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\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>X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p (n\u1ebfu c\u00f3):<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>\u00a0N\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT theo s\u1ed1 tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u (s\u1ed1 ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh): th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf GTGT n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c\u00a0 b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf ph\u1ea3i n\u1ed9p c\u00e1c k\u1ef3 sau.<\/li>\n<li>N\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT theo s\u1ed1 thu\u1ebf tr\u00ean t\u1edd khai b\u1ed5 sung (s\u1ed1 sau \u0111i\u1ec1u ch\u1ec9nh): do n\u1ed9p thu\u1ebf \u0111\u00fang s\u1ed1 th\u1ef1c t\u1ebf v\u00e0 kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p ph\u1ea1t hay n\u1ed9p th\u00eam c\u1ee7a CQT th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam.<\/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>2.3 Gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u ra (do xu\u1ea5t H\u0110 thay th\u1ebf, nh\u01b0ng gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n h\u00f3a \u0111\u01a1n g\u1ed1c)<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58615\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/2-7-1600x768.png\" alt=\"\" width=\"1600\" height=\"768\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/2-7-1600x768.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/2-7-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/2-7-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/2-7-1536x738.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/2-7-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/2-7-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/2-7.png 1920w\" 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 ra (g\u1ed1c), s\u1eeda ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf theo gi\u00e1 tr\u1ecb \u0111\u00fang, xem h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-hoa-don-thay-the-cho-hoa-don-sai-sot-da-gui-khach-hang-hoa-don-sai-ma-so-thue-so-tien-tien-thue\/#:~:text=V%C3%A0o%20ph%C3%A2n%20h%E1%BB%87%20B%C3%A1n%20h%C3%A0ng%2F%20tab%20Ho%C3%A1%20%C4%91%C6%A1n,%C4%91%E1%BB%83%20ng%C6%B0%E1%BB%9Di%20d%C3%B9ng%20th%E1%BB%B1c%20hi%E1%BB%87n%20l%E1%BA%ADp%20bi%C3%AAn%20b%E1%BA%A3n.\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, kh\u00f4ng nh\u1ea5n v\u00e0o\u00a0H\u1ea1ch to\u00e1n \u0110C.<\/li>\n<li>T\u00ecnh hu\u1ed1ng n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1edd khai l\u1ea7n \u0111\u1ea7u s\u1ed1 d\u01b0 C\u00f3 TK 33311 s\u1ebd kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (Ch\u1ec9 ti\u00eau 40) tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u:<\/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 Anh\/Ch\u1ecb ch\u1ea5p nh\u1eadn l\u1ec7ch (v\u00ec s\u1eeda s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n \u1edf h\u00f3a \u0111\u01a1n g\u1ed1c) \u0111\u1ec3 gi\u1ea3i tr\u00ecnh sau n\u00e0y th\u00ec b\u1ea1n kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n th\u00eam.<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>: N\u1ebfu Anh\/Ch\u1ecb mu\u1ed1n s\u1ed1 d\u01b0 C\u00f3 TK 33311 kh\u1edbp v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u, b\u1ea1n \u0111\u1ecbnh kho\u1ea3n b\u00fat to\u00e1n treo s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m 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 1388\/C\u00f3 33311<\/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 33311\/C\u00f3 1388<\/strong>: S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m t\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>X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p (n\u1ebfu c\u00f3):<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT theo s\u1ed1 tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u (s\u1ed1 ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh): th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf GTGT n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c\u00a0 b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf ph\u1ea3i n\u1ed9p c\u00e1c k\u1ef3 sau.<\/li>\n<li>N\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT theo s\u1ed1 thu\u1ebf tr\u00ean t\u1edd khai b\u1ed5 sung (s\u1ed1 sau \u0111i\u1ec1u ch\u1ec9nh): do n\u1ed9p thu\u1ebf \u0111\u00fang s\u1ed1 th\u1ef1c t\u1ebf v\u00e0 kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p ph\u1ea1t hay n\u1ed9p th\u00eam c\u1ee7a CQT th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam.<\/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>2.4 T\u0103ng s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (do k\u00ea khai Sai s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ea7u v\u00e0o)<\/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 sai s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ea7u v\u00e0o. Anh\/Ch\u1ecb x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u00fang, gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf cao h\u01a1n gi\u00e1 tr\u1ecb k\u00ea khai, d\u1eabn \u0111\u1ebfn n\u1ed9p d\u01b0 ti\u1ec1n thu\u1ebf.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58617\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-5-1600x768.png\" alt=\"\" width=\"1600\" height=\"768\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/3-5-1600x768.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/3-5-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/3-5-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/3-5-1536x737.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/3-5-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/3-5-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/3-5.png 1920w\" 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>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai sai:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n \u0111\u00fang, k\u00ea khai sai th\u00ec kh\u00f4ng c\u1ea7n s\u1eeda<\/li>\n<li>N\u1ebfu ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n sai d\u1eabn \u0111\u1ebfn k\u00ea khai sai th\u00ec ph\u1ea3i s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb cho \u0111\u00fang.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\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 N\u1ee3 tr\u00ean TK 1331 (do kh\u1ea5u tr\u1eeb kh\u00f4ng h\u1ebft s\u1ed1 d\u01b0 N\u1ee3 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 Anh\/Ch\u1ecb ch\u1ea5p nh\u1eadn s\u1ed1 d\u01b0 TK 1331 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh sau n\u00e0y th\u00ec Anh\/Ch\u1ecb ch\u1ec9 c\u1ea7n v\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 33311\/C\u00f3 1331<\/strong>: S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m (s\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o sai) t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung.<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>: \u0110\u1ec3 TK 1331 kh\u00f4ng s\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i th\u00e1ng\/qu\u00fd, Anh\/Ch\u1ecb h\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 d\u01b0 N\u1ee3 1331 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 1388\/C\u00f3 1331<\/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 33311\/C\u00f3 1388<\/strong>: S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m (s\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o sai) t\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>X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p (n\u1ebfu c\u00f3):<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT theo s\u1ed1 tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u (s\u1ed1 ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh): th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf GTGT n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf ph\u1ea3i n\u1ed9p c\u00e1c k\u1ef3 sau.<\/li>\n<li>\u00a0N\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT theo s\u1ed1 thu\u1ebf tr\u00ean t\u1edd khai b\u1ed5 sung (s\u1ed1 sau \u0111i\u1ec1u ch\u1ec9nh): do n\u1ed9p thu\u1ebf \u0111\u00fang s\u1ed1 th\u1ef1c t\u1ebf v\u00e0 kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p ph\u1ea1t hay n\u1ed9p th\u00eam c\u1ee7a CQT th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam.<\/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-58607","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\/58607","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=58607"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58607\/revisions"}],"predecessor-version":[{"id":58623,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58607\/revisions\/58623"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58607"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58607"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}