{"id":58625,"date":"2026-04-03T14:58:38","date_gmt":"2026-04-03T07:58:38","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=58625"},"modified":"2026-04-09T09:30:08","modified_gmt":"2026-04-09T02:30:08","slug":"huong-dan-xu-ly-va-hach-toan-sau-khi-lap-to-khai-bo-sung-thue-gtgt-truong-hop-lam-tang-so-thue-khau-tru-duoc-chuyen-sang-ky-sau-tang-chi-tieu-08","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-khau-tru-duoc-chuyen-sang-ky-sau-tang-chi-tieu-08\/","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 kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau (t\u0103ng ch\u1ec9 ti\u00eau 08)"},"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 t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau. 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 \u0111\u1ec3 c\u1eadp nh\u1eadt \u0111\u00fang s\u1ed1 li\u1ec7u l\u00ean\u00a0<strong>ch\u1ec9 ti\u00eau [38]<\/strong>\u00a0c\u1ee7a t\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>T\u0103ng s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb do k\u00ea khai sai.<\/li>\n<li>Gi\u1ea3m s\u1ed1 thu\u1ebf b\u00e1n ra do k\u00ea khai th\u1eeba ho\u1eb7c sai.<\/li>\n<li>Gi\u1ea3m s\u1ed1 thu\u1ebf b\u00e1n ra do xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/li>\n<\/ul>\n<p><strong>Bi\u1ec3u hi\u1ec7n<\/strong>: T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u c\u00f2n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (ch\u1ec9 ti\u00eau 43).<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 -) kh\u1ea5u tr\u1eeb [08] &gt; 0 (t\u0103ng s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58627\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-2-1600x772.png\" alt=\"\" width=\"1600\" height=\"772\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/4-2-1600x772.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/4-2-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/4-2-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/4-2-1536x741.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/4-2-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/4-2-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/4-2.png 1920w\" 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>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 T\u0103ng s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (do k\u00ea 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<div><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/div>\n<div><\/div>\n<div>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Mu\u1ed1n s\u1ed1 d\u01b0 TK 1331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i kh\u1edbp v\u1edbi t\u1edd khai thu\u1ebf<\/strong>, th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<\/div>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>ch\u1ee9ng t\u1eeb Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\\ h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 1388\/C\u00f3 1331<\/strong>\u00a0s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch v\u1edbi t\u1edd khai, t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1edd khai l\u1ea7n \u0111\u1ea7u.<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, nh\u1ea5n v\u00e0o\u00a0<strong>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 1331\/C\u00f3 1388<\/strong> s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh sau khi l\u1eadp t\u1edd khai b\u1ed5 sung, t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung (<strong>t\u00edch ch\u1ecdn k\u00ea l\u00ean t\u1edd khai<\/strong>)<\/li>\n<li><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0L\u1eadp t\u1edd khai thu\u1ebf GTGT hi\u1ec7n t\u1ea1i, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean ch\u1ec9 ti\u00eau 38 (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng)<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-58631 size-medium\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/5-3-1600x573.png\" alt=\"\" width=\"1600\" height=\"573\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/5-3-1600x573.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/5-3-768x275.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/5-3-50x18.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/5-3-1536x551.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/5-3-60x22.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/5-3-100x36.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/5-3.png 1914w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em><\/p>\n<ul>\n<li><em>N\u1ebfu kh\u00f4ng sinh ch\u1ee9ng t\u1eeb\u00a0<strong>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0tr\u00ean t\u1edd khai b\u1ed5 sung v\u00e0 t\u00edch v\u00e0o \u00f4\u00a0<strong>K\u00ea l\u00ean t\u1edd khai<\/strong>\u00a0th\u00ec c\u1ea7n t\u1ef1 nh\u1eadp s\u1ed1 li\u1ec7u l\u00ean\u00a0<strong>ch\u1ec9 ti\u00eau 38<\/strong>\u00a0c\u1ee7a t\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i.<\/em><\/li>\n<li><em>S\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf cho k\u1ef3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh.<\/em><\/li>\n<li><em>Ng\u00e0y h\u1ea1ch to\u00e1n c\u1ee7a ch\u1ee9ng t\u1eeb\u00a0<strong>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0l\u00e0 ng\u00e0y c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/em><\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Kh\u00f4ng c\u1ea7n s\u1ed1 d\u01b0 TK 1331 kh\u1edbp t\u1edd khai<\/strong>, th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, kh\u00f4ng nh\u1ea5n v\u00e0o\u00a0<strong>H\u1ea1ch to\u00e1n \u0110C<\/strong>.<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i: ch\u1ee7 \u0111\u1ed9ng nh\u1eadp s\u1ed1 tay \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ea1i ch\u1ec9 ti\u00eau [38] c\u1ee7a t\u1edd khai GTGT hi\u1ec7n t\u1ea1i.<\/li>\n<li><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh s\u1ebd n\u1eb1m \u1edf d\u01b0 n\u1ee3 TK 1331 \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb ti\u1ebfp.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-58637\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/5.webp\" alt=\"\" width=\"1313\" height=\"148\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/5.webp 1313w, \/accounting\/wp-content\/uploads\/2026\/04\/5-768x87.webp 768w, \/accounting\/wp-content\/uploads\/2026\/04\/5-50x6.webp 50w, \/accounting\/wp-content\/uploads\/2026\/04\/5-60x7.webp 60w, \/accounting\/wp-content\/uploads\/2026\/04\/5-100x11.webp 100w\" sizes=\"(max-width: 1313px) 100vw, 1313px\" \/><\/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>2.2 Gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra (do k\u00ea khai th\u1eeba ho\u1eb7c sai s\u1ed1 ti\u1ec1n thu\u1ebf \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:<\/strong>\u00a0Do 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. 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 t\u0103ng s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58639\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/7-1-1600x765.png\" alt=\"\" width=\"1600\" height=\"765\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/7-1-1600x765.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1-768x367.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1-1536x734.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1.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 b\u00e1n ra k\u00ea khai sai:\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu k\u00ea khai th\u1eeba h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n 2 l\u1ea7n th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n x\u00f3a ch\u1ee9ng t\u1eeb th\u1eeba.<\/li>\n<li>N\u1ebfu k\u00ea sai do ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n sai, k\u1ebf to\u00e1n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n g\u1ed1c cho \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf.<\/li>\n<\/ul>\n<\/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 N\u1ee3 tr\u00ean TK 33311 (Do s\u1ed1 kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc \u0111\u00f3 &gt; s\u1ed1 d\u01b0 TK 33311 sau khi ch\u1ec9nh s\u1eeda h\u00f3a \u0111\u01a1n g\u1ed1c n\u00ean tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i TK 33311 s\u1ebd d\u01b0 b\u00ean N\u1ee3).<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>:\u00a0<strong>N\u1ebfu ch\u1ea5p nh\u1eadn s\u1ed1 d\u01b0 TK 33311 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh<\/strong>\u00a0sau n\u00e0y th\u00ec kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n th\u00eam. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5<\/strong>\u00a0kh\u00e1c h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 1331\/C\u00f3 33311:<\/strong>\u00a0s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58641\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/8-1-1600x466.png\" alt=\"\" width=\"1600\" height=\"466\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/8-1-1600x466.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/8-1-768x224.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/8-1-50x15.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/8-1-1536x447.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/8-1-60x17.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/8-1-100x29.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/8-1.png 1919w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i: ch\u1ee7 \u0111\u1ed9ng nh\u1eadp s\u1ed1 tay \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ea1i ch\u1ec9 ti\u00eau [38] c\u1ee7a t\u1edd khai GTGT hi\u1ec7n t\u1ea1i.<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>:\u00a0<strong>N\u1ebfu mu\u1ed1n s\u1ed1 d\u01b0 TK 33311 b\u1eb1ng 0 \u0111\u1ec3 kh\u1edbp v\u1edbi ch\u1ec9 ti\u00eau s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40) trong t\u1edd khai l\u1ea7n \u0111\u1ea7u.\u00a0<\/strong>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0H\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 d\u01b0 N\u1ee3 TK 33311 t\u1ea1i 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.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58643\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/9-1600x488.png\" alt=\"\" width=\"1600\" height=\"488\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/9-1600x488.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/9-768x234.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/9-50x15.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/9-1536x468.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/9-60x18.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/9-100x30.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/9.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, nh\u1ea5n v\u00e0o\u00a0<strong>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 1331\/C\u00f3 1388<\/strong>\u00a0s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh, t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung (<strong>t\u00edch ch\u1ecdn k\u00ea l\u00ean t\u1edd khai<\/strong>).<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58645\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/10-1600x771.png\" alt=\"\" width=\"1600\" height=\"771\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/10-1600x771.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/10-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/10-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/10-1536x740.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/10-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/10-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/10.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 3:<\/strong> Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i:\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean t\u1ea1i ch\u1ec9 ti\u00eau [38].<\/li>\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh sau khi b\u1ed5 sung s\u1ebd n\u1eb1m \u1edf d\u01b0 n\u1ee3 TK 1331 \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/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>2.3 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, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb, l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58639\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/7-1-1600x765.png\" alt=\"\" width=\"1600\" height=\"765\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/7-1-1600x765.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1-768x367.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1-1536x734.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/7-1.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>B\u01b0\u1edbc 1: Gi\u1eef nguy\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n g\u1ed1c.<\/li>\n<li>L\u1eadp v\u00e0 vi\u1ebft h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-theo-nghi-dinh-123-2021-nd-cp\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/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\/\">t\u1ea1i \u0111\u00e2y<\/a>, h\u1ea1ch to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, nh\u1ea5n v\u00e0o\u00a0<strong>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 1331\/C\u00f3 1388<\/strong>\u00a0s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung (<strong>t\u00edch ch\u1ecdn k\u00ea l\u00ean t\u1edd khai<\/strong>).<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58647\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/11-1600x771.png\" alt=\"\" width=\"1600\" height=\"771\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/11-1600x771.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/11-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/11-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/11-1536x740.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/11-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/11-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/11.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>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>\u00a0\u0111\u1ec3 gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra c\u1ee7a TK 33311, TK 1388 tr\u00ean s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58649\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/12-1600x432.png\" alt=\"\" width=\"1600\" height=\"432\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/12-1600x432.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/12-768x207.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/12-50x13.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/12-1536x414.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/12-60x16.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/12-100x27.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/12.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i:\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean t\u1ea1i ch\u1ec9 ti\u00eau [38].<\/li>\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh sau khi b\u1ed5 sung s\u1ebd n\u1eb1m \u1edf d\u01b0 n\u1ee3 TK 1331 \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd: <\/strong>Ng\u00e0y ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 ng\u00e0y c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; &nbsp;<\/p>\n","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-58625","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\/58625","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=58625"}],"version-history":[{"count":2,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58625\/revisions"}],"predecessor-version":[{"id":58653,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58625\/revisions\/58653"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58625"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58625"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}