{"id":58731,"date":"2026-04-06T14:39:08","date_gmt":"2026-04-06T07:39:08","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=58731"},"modified":"2026-04-09T09:32:45","modified_gmt":"2026-04-09T02:32:45","slug":"cach-ke-khai-chi-tieu-37-va-38-tren-to-khai-thue-gtgt-khau-tru-01-gtgt","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cach-ke-khai-chi-tieu-37-va-38-tren-to-khai-thue-gtgt-khau-tru-01-gtgt\/","title":{"rendered":"C\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 v\u00e0 38 tr\u00ean T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)"},"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 gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u r\u00f5 m\u1ee5c \u0111\u00edch, \u00fd ngh\u0129a v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n k\u00ea khai v\u00e0o\u00a0<strong>ch\u1ec9 ti\u00eau 37<\/strong>\u00a0(\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m) v\u00e0\u00a0<strong>ch\u1ec9 ti\u00eau 38<\/strong>\u00a0(\u0110i\u1ec1u ch\u1ec9nh t\u0103ng) tr\u00ean t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT, \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li>Gi\u1ea3i th\u00edch \u00fd ngh\u0129a c\u1ee7a ch\u1ec9 ti\u00eau 37 v\u00e0 38.<\/li>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\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. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u0103n c\u1ee9 t\u1ea1i M\u1ee5c 3 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx?anchor=bieumau_pl_02_ms_01_gtgt\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC\u00a0<\/a>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec3m a, b, e kho\u1ea3n 7 \u0110i\u1ec1u 1\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2025-TT-BTC-sua-doi-Thong-tu-linh-vuc-quan-ly-thue-phan-dinh-tham-quyen-661397.aspx?anchor=dieu_1\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 40\/2025\/TT-BTC<\/a>, m\u1eabu 01\/GTGT l\u00e0 M\u1eabu t\u1edd khai thu\u1ebf GTGT \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n<p><em>L\u01b0u \u00fd: Ch\u1ec9 ti\u00eau 37 38 thu\u1ed9c Ph\u1ea7n IV. \u0110i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc tr\u00ean t\u1edd khai thu\u1ebf GTGT 01\/GTGT l\u00e0 ch\u1ec9 ti\u00eau d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/em><\/p>\n<p><em>S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau [37] v\u00e0 ch\u1ec9 ti\u00eau [38] l\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m t\u1ea1i ch\u1ec9 ti\u00eau II tr\u00ean T\u1edd khai b\u1ed5 sung m\u1eabu s\u1ed1 01\/KHBS.<\/em><\/p>\n<p>Theo \u0111\u00f3, ch\u1ec9 ti\u00eau 37 38 d\u00f9ng \u0111\u1ec3 k\u00ea khai trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<p><strong><em>1) Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1edd khai b\u1ed5 sung:<\/em><\/strong><\/p>\n<p>Khi doanh nghi\u1ec7p l\u1eadp t\u1edd khai b\u1ed5 sung (01\/KHBS) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh KHBS thu\u1ebf GTGT c\u00e1c k\u1ef3 tr\u01b0\u1edbc, n\u1ebfu c\u00f3 s\u1ed1 li\u1ec7u t\u1ea1i ch\u1ec9 ti\u00eau [12] (m\u1ee5c II) tr\u00ean 01\/KHBS th\u00ec \u0111\u01b0a s\u1ed1 n\u00e0y v\u00e0o t\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i nh\u01b0 sau:<\/p>\n<p>\u2013 S\u1ed1 d\u01b0\u01a1ng \u2192 ghi v\u00e0o ch\u1ec9 ti\u00eau 38 (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb).<\/p>\n<p>\u2013 S\u1ed1 \u00e2m \u2192 ghi v\u00e0o ch\u1ec9 ti\u00eau 37 (\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb).<\/p>\n<p><strong><em>2) \u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n:<\/em><\/strong><\/p>\n<p>N\u1ebfu c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn\/quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u c\u00e1c k\u1ef3 tr\u01b0\u1edbc, th\u00ec ghi nh\u1eadn \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn\/quy\u1ebft \u0111\u1ecbnh \u0111\u00f3 (kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung c\u00e1c k\u1ef3 c\u0169).<\/p>\n<p><strong><em>3) Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng tr\u1ea3 ch\u1eadm tr\u1ea3 g\u00f3p m\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean:<\/em><\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 26\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx?anchor=dieu_26\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/a>\u00a0v\u00e0\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-5487-CT-CS-2025-chinh-sach-thue-gia-tri-gia-tang-682006.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">C\u00f4ng v\u0103n 5487\/CT-CS n\u0103m 2025<\/a>\u00a0v\u1ec1 vi\u1ec7c qu\u00e1 h\u1ea1n thanh to\u00e1n v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t sau khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/p>\n<p>C\u1ee5 th\u1ec3, khi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean) ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ebfn h\u1ea1n thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng:<\/p>\n<p>Doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>\u2013 Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng (kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u00f9i c\u00e1c k\u1ef3 tr\u01b0\u1edbc).<\/p>\n<p>\u2013 Ghi s\u1ed1 thu\u1ebf GTGT c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o ch\u1ec9 ti\u00eau 37 \u2013 \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d.<\/p>\n<p>Sau khi doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n h\u00e0ng b\u1eb1ng chuy\u1ec3n kho\u1ea3n n\u00ean \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf (th\u00e1ng\/qu\u00fd) ti\u1ebfp theo th\u00ec k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0o ch\u1ec9 ti\u00eau 38 \u2013 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc tr\u00ean t\u1edd khai 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ch\u1ee9ng t\u1eeb.<\/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>3. C\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 v\u00e0 38 tr\u00ean T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb<\/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>3.1 Ch\u1ec9 ti\u00eau 37 v\u00e0 38 tr\u00ean T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec ?<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li data-start=\"520\" data-end=\"606\">\n<p data-start=\"522\" data-end=\"606\"><strong data-start=\"522\" data-end=\"538\">Ch\u1ec9 ti\u00eau 37:<\/strong>\u00a0\u0110i\u1ec1u ch\u1ec9nh\u00a0<strong data-start=\"550\" data-end=\"558\">gi\u1ea3m<\/strong>\u00a0thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/p>\n<\/li>\n<li data-start=\"609\" data-end=\"889\"><strong data-start=\"609\" data-end=\"625\">Ch\u1ec9 ti\u00eau 38:<\/strong>\u00a0\u0110i\u1ec1u ch\u1ec9nh\u00a0<strong data-start=\"637\" data-end=\"645\">t\u0103ng<\/strong>\u00a0thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<p><span data-start=\"176\" data-end=\"191\">=&gt;\u00a0<\/span><strong data-start=\"176\" data-end=\"191\">Ch\u1ec9 ti\u00eau 37<\/strong>\u00a0v\u00e0\u00a0<strong data-start=\"195\" data-end=\"210\">Ch\u1ec9 ti\u00eau 38<\/strong>\u00a0thu\u1ed9c\u00a0<strong data-start=\"217\" data-end=\"297\">Ph\u1ea7n IV \u2013 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/strong>\u00a0tr\u00ean\u00a0<strong data-start=\"303\" data-end=\"332\">t\u1edd khai thu\u1ebf GTGT 01\/GTGT<\/strong>.<\/p>\n<p><em><strong data-start=\"337\" data-end=\"347\">L\u01b0u \u00fd:<\/strong>\u00a0\u0110\u00e2y l\u00e0 2 ch\u1ec9<\/em> <em>ti\u00eau \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh\u00a0<strong data-start=\"380\" data-end=\"401\">THU\u1ebe GTGT \u0110\u1ea6U V\u00c0O<\/strong>\u00a0\u21d2\u00a0<strong data-start=\"404\" data-end=\"449\">Kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u ra<\/strong><\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58733\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/10-1-1600x767.png\" alt=\"\" width=\"1600\" height=\"767\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/10-1-1600x767.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/10-1-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/10-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/10-1-1536x736.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/10-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/10-1-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/10-1.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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>3.2 Khi n\u00e0o ph\u1ea3i k\u00ea khai ch\u1ec9 ti\u00eau 37 v\u00e0 38 ?<\/h4>\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<h5>3.2.1 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1edd khai b\u1ed5 sung (01\/KHBS)<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"631\" data-end=\"774\">Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n\u00a0<strong data-start=\"658\" data-end=\"687\">T\u1edd khai b\u1ed5 sung (01\/KHBS)<\/strong>\u00a0cho c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0 ph\u00e1t sinh k\u1ebft qu\u1ea3 t\u1ea1i\u00a0<strong data-start=\"730\" data-end=\"766\">Ch\u1ec9 ti\u00eau [12] \u2013 M\u1ee5c II tr\u00ean KHBS<\/strong>, th\u00ec:<\/p>\n<ul data-start=\"776\" data-end=\"904\">\n<li data-start=\"776\" data-end=\"841\">\n<p data-start=\"778\" data-end=\"841\"><strong data-start=\"778\" data-end=\"795\">K\u1ebft qu\u1ea3 d\u01b0\u01a1ng<\/strong>\u00a0\u21d2 \u0111\u01b0a v\u00e0o\u00a0<strong data-start=\"806\" data-end=\"821\">Ch\u1ec9 ti\u00eau 38<\/strong>\u00a0(\u0111i\u1ec1u ch\u1ec9nh t\u0103ng)<\/p>\n<\/li>\n<li data-start=\"842\" data-end=\"904\">\n<p data-start=\"844\" data-end=\"904\"><strong data-start=\"844\" data-end=\"858\">K\u1ebft qu\u1ea3 \u00e2m<\/strong>\u00a0\u21d2 \u0111\u01b0a v\u00e0o\u00a0<strong data-start=\"869\" data-end=\"884\">Ch\u1ec9 ti\u00eau 37<\/strong>\u00a0(\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m)<\/p>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58735\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/11-1-1600x771.png\" alt=\"\" width=\"1600\" height=\"771\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/11-1-1600x771.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/11-1-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/11-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/11-1-1536x740.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/11-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/11-1-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/11-1.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p data-start=\"911\" data-end=\"964\">C\u0103n c\u1ee9\u00a0<strong data-start=\"918\" data-end=\"961\">Kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP,\u00a0<\/strong>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung ch\u1ec9 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau th\u00ec ph\u1ea3i k\u00ea khai v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i.<\/p>\n<p data-start=\"1109\" data-end=\"1268\">=&gt; Do \u0111\u00f3 khi l\u1eadp\u00a0<strong data-start=\"1126\" data-end=\"1134\">KHBS<\/strong>\u00a0m\u00e0 ph\u00e1t sinh s\u1ed1 ti\u1ec1n t\u1ea1i\u00a0<strong data-start=\"1160\" data-end=\"1177\">Ch\u1ec9 ti\u00eau [12]<\/strong>, doanh nghi\u1ec7p\u00a0<strong data-start=\"1192\" data-end=\"1236\">ph\u1ea3i k\u00ea khai s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i<\/strong>\u00a0(t\u1ee9c l\u00e0 k\u1ef3 th\u1ef1c hi\u1ec7n l\u1eadp KHBS).<\/p>\n<p data-start=\"1275\" data-end=\"1289\"><em><strong>V\u00ed d\u1ee5:<\/strong>\u00a0Qu\u00fd 4\/2025 ph\u00e1t hi\u1ec7n T\u1edd khai GTGT Qu\u00fd 1\/2025 b\u1ecb sai Doanh nghi\u1ec7p l\u1eadp KHBS cho Qu\u00fd 1\/2025 v\u00e0o Qu\u00fd 4\/2025 K\u1ef3 hi\u1ec7n t\u1ea1i l\u00e0 Qu\u00fd 4\/2025<\/em><\/p>\n<p data-start=\"1275\" data-end=\"1289\"><em>=&gt; S\u1ed1 ti\u1ec1n t\u1ea1i Ch\u1ec9 ti\u00eau [12] tr\u00ean KHBS s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o Ch\u1ec9 ti\u00eau 37 ho\u1eb7c 38 c\u1ee7a Qu\u00fd 4\/2025<\/em><\/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<h5>3.2.2 \u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh c\u1ee7a CQT ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u01b0\u1eddng h\u1ee3p\u00a0<strong data-start=\"149\" data-end=\"231\">c\u01a1 quan thu\u1ebf\/c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf<\/strong>\u00a0c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc th\u00ec doanh nghi\u1ec7p\u00a0<strong data-start=\"296\" data-end=\"374\">k\u00ea khai v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn\/quy\u1ebft \u0111\u1ecbnh<\/strong>\u00a0(kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf).<\/p>\n<p>=&gt; C\u1ee5 th\u1ec3 \u0111\u01b0a s\u1ed1 ti\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau 37 ho\u1eb7c 38 c\u1ee7a k\u1ef3\u00a0<strong data-start=\"1818\" data-end=\"1842\">nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh<\/strong>\u00a0\u0111\u00f3.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/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-58731","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\/58731","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=58731"}],"version-history":[{"count":2,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58731\/revisions"}],"predecessor-version":[{"id":58739,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58731\/revisions\/58739"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58731"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58731"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}