{"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&p=58731"},"modified":"2026-08-20T09:55:36","modified_gmt":"2026-08-20T02:55:36","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":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

\n

M\u1ee5c \u0111\u00edch: <\/strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n k\u00ea khai\u00a0ch\u1ec9 ti\u00eau [37] \u2013 \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<\/strong>\u00a0v\u00e0\u00a0ch\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<\/strong>\u00a0tr\u00ean\u00a0T\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT<\/strong>\u00a0theo\u00a0Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/strong>.<\/p>\n

\u0110\u1ed3ng th\u1eddi, b\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u01b0:\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p; ph\u00e1t hi\u1ec7n sai, s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o; nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf; chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf; k\u00ea khai theo t\u1edd khai b\u1ed5 sung (01\/KHBS) v\u00e0 theo k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/strong>, gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 tr\u00e1nh nh\u1ea7m l\u1eabn v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • C\u0103n c\u1ee9 ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n
  • Gi\u1ea3i th\u00edch \u00fd ngh\u0129a c\u1ee7a ch\u1ec9 ti\u00eau 37 v\u00e0 38.<\/li>\n
  • C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n

    <\/div>

    \n

    C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c Ghi ch\u00fa c\u1ee7a T\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT thu\u1ed9c Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00ec c\u00f3 h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 v\u00e0 38 nh\u01b0 sau:<\/p>\n

      \n
    • Tr\u01b0\u1eddng h\u1ee3p<\/strong>\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh k\u00ea khai; \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o ch\u1ec9 ti\u00eau\u00a0[37]<\/strong>\u00a0k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf). Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111i\u1ec1u ch\u1ec9nh, c\u01a1 s\u1edf kinh doanh c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o ch\u1ec9 ti\u00eau\u00a0[38]<\/strong>\u00a0k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p<\/strong>\u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t th\u1ef1c hi\u1ec7n khai v\u00e0o ch\u1ec9 ti\u00eau\u00a0[37]<\/strong>\u00a0ho\u1eb7c\u00a0[38]<\/strong>\u00a0(th\u00e1ng, qu\u00fd ph\u00e1t hi\u1ec7n sai, s\u00f3t n\u1ebfu vi\u1ec7c khai thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf).<\/em><\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p<\/strong>\u00a0ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau\u00a0[37]<\/strong>\u00a0ho\u1eb7c\u00a0[38]<\/strong>\u00a0c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf (kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf).<\/em><\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p<\/strong>\u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu th\u00ec k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o ch\u1ec9 ti\u00eau\u00a0[37]<\/strong>\u00a0t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf (kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf).<\/em><\/li>\n
    • C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/strong>\u00a0th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/li>\n<\/ul>\n

      C\u0103n c\u1ee9 t\u1ea1i\u00a0\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/strong>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y\u00a020\/06\/2026 (S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 26 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP)<\/strong>\u00a0nh\u01b0 sau:<\/p>\n

      \u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 26<\/strong><\/em><\/p>\n

      \u201cg) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng 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 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111i\u1ec1u ch\u1ec9nh, c\u01a1 s\u1edf kinh doanh c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 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 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\u201d.<\/em><\/p>\n

      L\u01b0u \u00fd:<\/strong>\u00a0K\u00ea khai ch\u1ec9 ti\u00eau [37] v\u00e0 [38] \u2013 \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 => \u0110\u00e2y l\u00e0 2 ch\u1ec9 ti\u00eau \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh\u00a0THU\u1ebe GTGT \u0110\u1ea6U V\u00c0O<\/strong>\u00a0kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u ra<\/p>\n\n\n\n\n\n\n\n\n
      T\u00ecnh hu\u1ed1ng<\/strong><\/td>\nQuy \u0111\u1ecbnh tr\u01b0\u1edbc kia<\/strong><\/td>\nQuy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh theo TT89\/2026\/TT-BTC (\u00e1p d\u1ee5ng t\u1eeb 01\/07\/2026)<\/strong><\/td>\n<\/tr>\n
      \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ecb gi\u00e1 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm\/tr\u1ea3 g\u00f3p<\/td>\nKh\u00f4ng c\u00f3 quy \u0111\u1ecbnh<\/td>\nMua h\u00e0ng tr\u1ea3 ch\u1eadm tr\u1ea3 g\u00f3p \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o: <\/p>\n

      1.\u00a0Khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n h\u1ee3p \u0111\u1ed3ng nh\u01b0ng ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t
      \n=> K\u00ea khai \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u2013\u00a0ch\u1ec9 ti\u00eau [37] t\u1ea1i k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n<\/p>\n

      2.\u00a0Khi \u0111\u00e3 thanh to\u00e1n v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t
      \n=> K\u00ea khai \u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u2013\u00a0ch\u1ec9 ti\u00eau [38] t\u1ea1i k\u1ef3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb.<\/p>\n

      V\u00ed d\u1ee5: Ng\u00e0y\u00a015\/05<\/strong>, doanh nghi\u1ec7p mua m\u00e1y m\u00f3c theo h\u00ecnh th\u1ee9c\u00a0tr\u1ea3 g\u00f3p 2 k\u1ef3<\/strong>:<\/p>\n

        \n
      • Gi\u00e1 ch\u01b0a thu\u1ebf:\u00a0100.000.000 \u0111\u1ed3ng<\/strong><\/li>\n
      • Thu\u1ebf GTGT (10%):\u00a010.000.000 \u0111\u1ed3ng<\/strong><\/li>\n
      • T\u1ed5ng thanh to\u00e1n:\u00a0110.000.000 \u0111\u1ed3ng<\/strong><\/li>\n<\/ul>\n

        Theo h\u1ee3p \u0111\u1ed3ng,\u00a0k\u1ef3 1 thanh to\u00e1n th\u00e1ng 6<\/strong>,\u00a0k\u1ef3 2 thanh to\u00e1n th\u00e1ng 7<\/strong>. Th\u1ef1c t\u1ebf,\u00a0th\u00e1ng 6 ch\u01b0a thanh to\u00e1n<\/strong>, \u0111\u1ebfn\u00a0th\u00e1ng 7 doanh nghi\u1ec7p chuy\u1ec3n kho\u1ea3n thanh to\u00e1n to\u00e0n b\u1ed9<\/strong>.<\/p>\n

        C\u00e1ch k\u00ea khai thu\u1ebf GTGT:<\/p>\n

          \n
        • Th\u00e1ng 5:<\/strong>\u00a0Khi nh\u1eadn h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p k\u00ea khai\u00a0kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 10.000.000 \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>.<\/li>\n
        • Th\u00e1ng 6:<\/strong>\u00a0Do ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi\u00a0kho\u1ea3n \u0111\u1ebfn h\u1ea1n thanh to\u00e1n c\u1ee7a k\u1ef3 1<\/strong>, doanh nghi\u1ec7p\u00a0\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 1 t\u1ea1i ch\u1ec9 ti\u00eau [37]<\/strong>. Gi\u1ea3 s\u1eed gi\u00e1 tr\u1ecb thanh to\u00e1n chia \u0111\u1ec1u cho 2 k\u1ef3 th\u00ec s\u1ed1 thu\u1ebf ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0\u00a05.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n
        • Th\u00e1ng 7:<\/strong>\u00a0Khi \u0111\u00e3 chuy\u1ec3n kho\u1ea3n thanh to\u00e1n to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n theo h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p\u00a0\u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1ea1i ch\u1ec9 ti\u00eau [38]<\/strong>, v\u1edbi s\u1ed1 ti\u1ec1n\u00a05.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      Ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t<\/td>\nPh\u1ea7n l\u1edbn k\u00ea khai b\u1ed5 sung<\/td>\nK\u00ea v\u00e0o [37], [38]\u00a0khi l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau <\/p>\n

      =>\u00a0Kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung m\u00e0 k\u00ea khai v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i<\/p>\n

        \n
      • T\u0103ng: k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [38]<\/li>\n
      • Gi\u1ea3m: k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [37]<\/li>\n
      • Kh\u00f4ng k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [23], [24], [25]<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      Ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i hay \u0111i\u1ec1u ch\u1ec9nh sau quy\u1ebft to\u00e1n\u2026<\/td>\nTh\u01b0\u1eddng k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3
      \nph\u00e1t sinh ho\u00e1 \u0111\u01a1n g\u1ed1c<\/td>\n      		B\u00ean mua s\u1ebd k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38]\u00a0c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf <\/p>\n
        \n
      • Kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung<\/li>\n
      • Kh\u00f4ng k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [23], [24], [25]<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
      Chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/td>\nKh\u00f4ng c\u00f3 quy \u0111\u1ecbnh<\/td>\nK\u00ea khai gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o\u00a0ch\u1ec9 ti\u00eau [37] t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i.<\/td>\n<\/tr>\n
      Khai b\u1ed5 sung \u0111\u1ed1i v\u1edbi sai s\u00f3t c\u1ee7a t\u1edd khai thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/td>\nLu\u00f4n k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 g\u1ed1c<\/td>\nGi\u1eef nguy\u00ean t\u1eafc lu\u00f4n\u00a0k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 g\u1ed1c: <\/p>\n

      1. Vi\u1ec7c k\u00ea khai b\u1ed5 sung ch\u1ec9 l\u00e0m t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 g\u1ed1c th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0o k\u1ef3 g\u1ed1c v\u00e0 kh\u00f4ng \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau [37], [38] k\u1ef3 hi\u1ec7n t\u1ea1i<\/p>\n

      2. Vi\u1ec7c k\u00ea khai b\u1ed5 sung l\u00e0m ph\u00e1t sinh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0o k\u1ef3 g\u1ed1c v\u00e0 \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau [37], [38] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

      <\/span><\/p>\n

      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<\/strong><\/h3>\n

      <\/div>

      \n\n\n\n
      <\/div><\/div>\n
      <\/span><\/p>\n

      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 ?<\/strong><\/h4>\n

      <\/div>

      \n
        \n
      • \n

        Ch\u1ec9 ti\u00eau 37:<\/strong>\u00a0\u0110i\u1ec1u ch\u1ec9nh\u00a0gi\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

      • Ch\u1ec9 ti\u00eau 38:<\/strong>\u00a0\u0110i\u1ec1u ch\u1ec9nh\u00a0t\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

        =>\u00a0<\/span>Ch\u1ec9 ti\u00eau 37<\/strong>\u00a0v\u00e0\u00a0Ch\u1ec9 ti\u00eau 38<\/strong>\u00a0thu\u1ed9c\u00a0Ph\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\u00a0t\u1edd khai thu\u1ebf GTGT 01\/GTGT<\/strong>.<\/p>\n

        L\u01b0u \u00fd:<\/strong>\u00a0\u0110\u00e2y l\u00e0 2 ch\u1ec9<\/em> ti\u00eau \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh\u00a0THU\u1ebe GTGT \u0110\u1ea6U V\u00c0O<\/strong>\u00a0\u21d2\u00a0Kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u ra<\/strong><\/em><\/p>\n

        \"\"<\/p>\n<\/div><\/div>\n

        <\/span><\/p>\n

        3.2 Khi n\u00e0o ph\u1ea3i k\u00ea khai ch\u1ec9 ti\u00eau 37 v\u00e0 38 ?<\/strong><\/h4>\n

        <\/div>

        \n\n\n\n
        <\/div><\/div>\n
        <\/span><\/p>\n
        3.2.1 Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong><\/h5>\n

        <\/div>

        \n

        C\u0103n c\u1ee9\u00a0h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c Ghi ch\u00fa c\u1ee7a T\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT thu\u1ed9c Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/strong>\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00ec c\u00f3 h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 37 v\u00e0 38 v\u00e0 C\u0103n c\u1ee9 t\u1ea1i\u00a0\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/strong>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y\u00a020\/06\/2026 (S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 26 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP)<\/strong><\/p>\n

        T\u00f3m l\u1ea1i,\u00a0<\/strong>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ecb gi\u00e1 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm\/tr\u1ea3 g\u00f3p:<\/p>\n

          \n
        • \u0110\u1ebfn k\u1ef3 ph\u1ea3i thanh to\u00e1n<\/strong>, n\u1ebfu\u00a0kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/strong>, doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n gi\u00e1 tr\u1ecb ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t =>\u00a0K\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [37] t\u1ea1i k\u1ef3 \u0111\u1ebfn h\u1ea1n thanh to\u00e1n<\/strong><\/li>\n
        • Sau n\u00e0y n\u1ebfu\u00a0b\u1ed5 sung \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/strong>, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb l\u1ea1i ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng =>\u00a0\u0110i\u1ec1u ch\u1ec9nh l\u1ea1i v\u00e0o ch\u1ec9 ti\u00eau [38] t\u1ea1i k\u1ef3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n
          <\/span><\/p>\n
          3.2.2 Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t<\/strong><\/h5>\n

          <\/div>

          \n
            \n
          • N\u1ebfu vi\u1ec7c khai thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t\u00a0l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c 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<\/strong>\u00a0th\u00ec th\u1ef1c hi\u1ec7n khai v\u00e0o\u00a0ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38]<\/strong>\u00a0th\u00e1ng, qu\u00fd ph\u00e1t hi\u1ec7n sai, s\u00f3t.\n
              \n
            • Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ph\u1ea3i khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung t\u1ea1i k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n<\/li>\n
            • Khi c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t (k\u00ea khai s\u00f3t, ch\u01b0a k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o n\u00e0y v\u00e0o k\u1ef3 g\u1ed1c, k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o) th\u00ec s\u1ebd\u00a0kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung t\u1edd khai thu\u1ebf k\u1ef3 g\u1ed1c; kh\u00f4ng\u00a0<\/strong>th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [23], [24], [25]; k\u00ea khai\u00a0<\/strong>s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean h\u00f3a \u0111\u01a1n b\u1ecb b\u1ecf s\u00f3t \u0111\u00f3\u00a0v\u00e0o ch\u1ec9 ti\u00eau [38]\u00a0<\/strong>th\u00e1ng, qu\u00fd ph\u00e1t hi\u1ec7n sai, s\u00f3t<\/li>\n<\/ul>\n<\/li>\n
            • Khi vi\u1ec7c khai thu\u1ebf v\u00e0o th\u00e1ng, qu\u00fd ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb sai, s\u00f3t\u00a0l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/strong>=>\u00a0K\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 g\u1ed1c<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n
              <\/span><\/p>\n
              3.2.3 Tr\u01b0\u1eddng h\u1ee3p H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/strong><\/h5>\n

              <\/div>

              \n

              H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0:<\/p>\n

                \n
              • Thay \u0111\u1ed5i gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n tr\u00ean c\u01a1 s\u1edf k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/li>\n
              • Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/li>\n
              • Tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a<\/li>\n
              • T\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thu ph\u00ed d\u1ecbch v\u1ee5 sau \u0111\u00f3 ph\u00e1t sinh giao d\u1ecbch ho\u00e0n ph\u00ed<\/li>\n
              • B\u00e1n th\u1ebb tr\u1ea3 tr\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng d\u00f9ng thanh to\u00e1n cho c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn thanh to\u00e1n b\u1eb1ng th\u1ebb tr\u1ea3 tr\u01b0\u1edbc<\/li>\n
              • B\u00e1n kh\u00ed thi\u00ean nhi\u00ean<\/li>\n<\/ul>\n

                => Tr\u01b0\u1eddng h\u1ee3p\u00a0ng\u01b0\u1eddi mua<\/strong>\u00a0nh\u1eadn \u0111\u01b0\u1ee3c\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong>\u00a0thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u00a0chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i hay \u0111i\u1ec1u ch\u1ec9nh sau quy\u1ebft to\u00e1n<\/strong>\u2026 n\u00eau tr\u00ean th\u00ec\u00a0b\u00ean mua<\/strong>\u00a0s\u1ebd k\u00ea khai v\u00e0o\u00a0ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38]<\/strong>\u00a0c\u1ee7a\u00a0k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong>\u00a0(tr\u01b0\u1eddng h\u1ee3p n\u00e0y\u00a0kh\u00f4ng<\/strong>\u00a0ph\u1ea3i\u00a0khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung<\/strong>\u00a0t\u1ea1i k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n)<\/p>\n<\/div><\/div>\n

                <\/span><\/p>\n
                3.2.4 Tr\u01b0\u1eddng h\u1ee3p Chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong><\/h5>\n

                <\/div>

                \n

                \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p\u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong>\u00a0chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/strong>\u00a0t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu th\u00ec\u00a0k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong>\u00a0ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o\u00a0ch\u1ec9 ti\u00eau [37]<\/strong>\u00a0t\u1ea1i\u00a0k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/strong><\/p>\n

                Kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n<\/div><\/div>\n

                <\/span><\/p>\n
                3.2.5 Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung \u0111\u1ed1i v\u1edbi sai s\u00f3t c\u1ee7a t\u1edd khai thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/strong><\/h5>\n

                <\/div>

                \n

                \u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo T\u1edc KHAI B\u1ed4 SUNG (01\/KHBS)<\/strong><\/p>\n

                  \n
                • Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n\u00a0T\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\u00a0Ch\u1ec9 ti\u00eau [12] \u2013 M\u1ee5c II<\/strong>\u00a0tr\u00ean KHBS th\u00ec \u0111\u01b0a k\u1ebft qu\u1ea3 n\u00e0y v\u00e0o\u00a0ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i<\/strong>:\n
                    \n
                  • K\u1ebft qu\u1ea3 d\u01b0\u01a1ng<\/strong>\u00a0\u21d2\u00a0K\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [38]<\/strong>\u00a0(\u0111i\u1ec1u ch\u1ec9nh t\u0103ng).<\/li>\n
                  • K\u1ebft qu\u1ea3 \u00e2m<\/strong>\u00a0\u21d2\u00a0K\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [37]<\/strong>\u00a0(\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m).<\/li>\n<\/ul>\n<\/li>\n
                  • V\u00ed d\u1ee5:<\/strong>\u00a0Qu\u00fd 3\/2026 ph\u00e1t hi\u1ec7n\u00a0t\u1edd khai thu\u1ebf GTGT qu\u00fd 1\/2026<\/strong>\u00a0b\u1ecb sai n\u00ean doanh nghi\u1ec7p l\u1eadp\u00a0T\u1edd khai b\u1ed5 sung (01\/KHBS)<\/strong>\u00a0cho\u00a0qu\u00fd 1\/2026<\/strong>. K\u1ebft qu\u1ea3 t\u1ea1i\u00a0ch\u1ec9 ti\u00eau [12] \u2013 M\u1ee5c II<\/strong>\u00a0c\u1ee7a KHBS s\u1ebd \u0111\u01b0\u1ee3c\u00a0k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38] tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a qu\u00fd 3\/2026<\/strong>\u00a0(k\u1ef3 hi\u1ec7n t\u1ea1i).<\/li>\n<\/ul>\n

                    \"\"<\/p>\n

                    \u2013\u00a0\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo K\u1ebeT LU\u1eacN, QUY\u1ebeT \u0110\u1ecaNH c\u1ee7a CQT ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/strong><\/p>\n

                    Tr\u01b0\u1eddng h\u1ee3p\u00a0c\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\u00a0k\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

                    => \u0110\u01b0a s\u1ed1 ti\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau 37 ho\u1eb7c 38 c\u1ee7a k\u1ef3\u00a0nh\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":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58731\/revisions"}],"predecessor-version":[{"id":80657,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58731\/revisions\/80657"}],"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}]}}