{"id":735,"date":"2018-12-25T17:46:57","date_gmt":"2018-12-25T10:46:57","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=735"},"modified":"2026-04-06T09:43:45","modified_gmt":"2026-04-06T02:43:45","slug":"hdqt_chenh_lech_bang_ke_thue_gtgt_va_so_cai","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_chenh_lech_bang_ke_thue_gtgt_va_so_cai\/","title":{"rendered":"7.2 Ch\u00eanh l\u1ec7ch b\u1ea3ng k\u00ea thu\u1ebf GTGT v\u00e0 s\u1ed5 c\u00e1i"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 1331, 33311 v\u00e0 b\u1ea3ng k\u00ea thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m, nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u1ed3ng nh\u1ea5t v\u00e0 ch\u00ednh x\u00e1c khi l\u1eadp b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n

N\u1ed9i dung bao g\u1ed3m<\/strong> t\u1ed5ng h\u1ee3p c\u00e1c nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch, h\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u1eed l\u00fd theo t\u1eebng t\u00ecnh hu\u1ed1ng, c\u00f9ng c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi g\u1eb7p c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong> d\u00e0nh cho k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n thu\u1ebf v\u00e0 b\u1ed9 ph\u1eadn qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng trong qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 1331 v\u00e0 33311 so v\u1edbi b\u1ea3ng k\u00ea thu\u1ebf GTGT: ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n c\u00f3 ch\u00eanh l\u1ec7ch.<\/span><\/span><\/p>\n

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

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2. C\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n

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2.1 S\u1ed1 li\u1ec7u l\u00ean s\u1ed5 c\u00e1i nh\u01b0ng kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea thu\u1ebf<\/strong><\/h4>\n

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Tr\u01b0\u1eddng h\u1ee3p 1: Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o TK1331 nh\u01b0ng kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong><\/h5>\n

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Nguy\u00ean nh\u00e2n 1: Ch\u1ee9ng t\u1eeb kh\u00f4ng ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o ho\u1eb7c ch\u1ecdn nh\u00f3m HHDV kh\u00e1c nh\u00f3m 1 ho\u1eb7c 2<\/strong><\/h6>\n
    \n
  • Nh\u1ea5n v\u00e0o S\u1ed1 ch\u1ee9ng t\u1eeb <\/strong>\u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra.<\/li>\n
  • V\u00e0o tab H\u00f3a \u0111\u01a1n<\/strong>, ki\u1ec3m tra c\u1ed9t Nh\u00f3m HHDV mua v\u00e0o<\/strong>.<\/li>\n<\/ul>\n

    \"\"<\/p>\n

      \n
    • Tr\u01b0\u1eddng h\u1ee3p\u00a0qu\u00ean ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o<\/strong>\u00a0ho\u1eb7c\u00a0ch\u1ecdn nh\u1ea7m<\/strong>\u00a0v\u00e0o nh\u00f3m kh\u00e1c nh\u00f3m 1 ho\u1eb7c 2 th\u00ec x\u1eed l\u00fd nh\u01b0 sau:\n
        \n
      • Ch\u1ecdn l\u1ea1i nh\u00f3m HHDV mua v\u00e0o v\u00e0o nh\u00f3m 1 ho\u1eb7c 2 cho \u0111\u00fang th\u1ef1c t\u1ebf.<\/li>\n
      • Sau \u0111\u00f3, m\u1edf\u00a0t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTKT)<\/strong>, ch\u1ecdn tab\u00a0PL 01-2GTKT \u2013 B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong>. Nh\u1ea5n\u00a0S\u1eeda<\/strong>, nh\u1ea5n\u00a0Ch\u1ecdn ch\u1ee9ng t\u1eeb\u00a0<\/strong>\u0111\u1ec3 ch\u1ecdn th\u00eam ch\u1ee9ng t\u1eeb v\u1eeba s\u1eeda \u1edf tr\u00ean v\u00e0o b\u1ea3ng k\u00ea.<\/li>\n<\/ul>\n<\/li>\n
      • Tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111\u00e3 ch\u1ecdn \u0111\u00fang nh\u00f3m HHDV mua v\u00e0o<\/strong> thu\u1ed9c nh\u00f3m 3, 4 ho\u1eb7c 5 th\u00ec x\u1eed l\u00fd nh\u01b0 sau:\n
          \n
        • V\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c\u00a0Nh\u00f3m 3<\/strong>\u00a0\u2013\u00a0H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/strong>: Ch\u1ee9ng t\u1eeb s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o m\u00e0 l\u1ea5y l\u00ean t\u1edd khai thu\u1ebf GTGT theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. V\u00ec v\u1eady, tr\u00ean b\u00e1o c\u00e1o\u00a0Ch\u00eanh l\u1ec7ch b\u1ea3ng k\u00ea thu\u1ebf GTGT v\u00e0 s\u1ed5 c\u00e1i<\/strong>\u00a0v\u1eabn hi\u1ec7n th\u1ecb ch\u1ee9ng t\u1eeb n\u00e0y nh\u01b0ng kh\u00f4ng c\u00f3 sai s\u00f3t x\u1ea3y ra. B\u1ea1n b\u1ecf qua tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/li>\n
        • V\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c\u00a0Nh\u00f3m 4<\/strong>\u00a0\u2013\u00a0H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/strong>: Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n s\u1eeda l\u1ea1i t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n thu\u1ebf GTGT, t\u00f9y v\u00e0o quy\u1ebft \u0111\u1ecbnh c\u1ee7a Doanh nghi\u1ec7p m\u00e0 c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 TK chi ph\u00ed nh\u01b0 TK 811 ho\u1eb7c TK 1388 \u0111\u1ec3 quy tr\u00e1ch nhi\u1ec7m cho ng\u01b0\u1eddi c\u00f3 li\u00ean quan thay v\u00ec h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 TK 1331.<\/li>\n
        • V\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c\u00a0Nh\u00f3m 5 \u2013 H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i t\u1ed5ng h\u1ee3p l\u00ean t\u1edd khai 01\/GTKT<\/strong>: Tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf GTGT n\u00ean kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 1331. K\u1ebf to\u00e1n x\u00f3a b\u00fat to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o TK 1331 \u0111i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u00fang.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
          Nguy\u00ean nh\u00e2n 2: H\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a k\u1ef3 kh\u00e1c<\/strong><\/h6>\n

          M\u00f4 t\u1ea3<\/strong>: Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn k\u1ef3 k\u00ea khai nh\u01b0ng K\u1ebf to\u00e1n ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n, th\u00ec v\u1eabn c\u00f3 th\u1ec3 k\u00ea khai h\u00f3a \u0111\u01a1n n\u00e0y v\u00e0o c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau. N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o\u00a0k\u1ef3 t\u00ednh thu\u1ebf l\u1edbn h\u01a1n k\u1ef3 xem b\u00e1o c\u00e1o<\/strong>\u00a0\u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch<\/strong>\u00a0\u1edf tr\u00ean th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd li\u1ec7t k\u00ea h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean b\u00e1o c\u00e1o.<\/p>\n

          V\u00ed d\u1ee5<\/strong>: H\u00f3a \u0111\u01a1n ng\u00e0y 15\/03\/2022 nh\u01b0ng \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 05\/2022. Khi xem b\u00e1o c\u00e1o ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch, n\u1ebfu ch\u1ecdn xem b\u00e1o c\u00e1o trong kho\u1ea3ng th\u1eddi gian l\u00e0 qu\u00fd I\/2022 th\u00ec tr\u00ean b\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n n\u00e0y (t\u1ea1i m\u1ee5c\u00a0Thu\u1ebf)\u00a0<\/strong>v\u00e0 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng (t\u1ea1i m\u1ee5c\u00a0S\u1ed5 c\u00e1i<\/strong>), tuy nhi\u00ean n\u1ebfu ch\u1ecdn l\u1ea1i kho\u1ea3ng th\u1eddi gian xem b\u00e1o c\u00e1o c\u00f3 ch\u1ee9a k\u1ef3 k\u00ea khai h\u00f3a \u0111\u01a1n tr\u00ean. V\u00ed d\u1ee5 c\u1ea3 n\u0103m 2022 th\u00ec b\u00e1o c\u00e1o s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb ch\u00eanh l\u1ec7ch.<\/em><\/p>\n

          Gi\u1ea3i ph\u00e1p<\/strong>:\u00a0Ki\u1ec3m tra l\u1ea1i xem h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean t\u1edd khai c\u1ee7a k\u1ef3 n\u00e0o? c\u00f3 \u0111\u00fang th\u1ef1c t\u1ebf hay kh\u00f4ng?<\/p>\n

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          • N\u1ebfu \u0111\u00fang th\u00ec b\u1ecf qua ch\u00eanh l\u1ec7ch tr\u00ean b\u00e1o c\u00e1o.<\/li>\n
          • N\u1ebfu k\u00ea khai nh\u1ea7m k\u1ef3 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:\n
              \n
            • M\u1edf t\u1edd khai GTGT c\u1ee7a k\u1ef3 b\u1ecb sai.<\/li>\n
            • Ch\u1ecdn Tab BKMV_01-2\/GTGT<\/b><\/li>\n
            • Nh\u1ea5n\u00a0S\u1eeda<\/strong>, nh\u1ea5n\u00a0Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong><\/li>\n
            • B\u1ecf ch\u1ecdn h\u00f3a \u0111\u01a1n l\u00ean sai b\u1ea3ng k\u00ea. Nh\u1ea5n\u00a0\u0110\u1ed3ng \u00fd<\/strong><\/li>\n
            • Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/li>\n
            • Sau \u0111\u00f3 m\u1edf B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o tr\u00ean t\u1edd khai \u0111\u00fang k\u1ef3, th\u1ef1c hi\u1ec7n c\u00e1c thao t\u00e1c t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u00ean, t\u00edch ch\u1ecdn l\u1ea1i h\u00f3a \u0111\u01a1n b\u1ecb lo\u1ea1i b\u1ecf \u1edf k\u1ef3 b\u1ecb sai \u0111\u1ec3 l\u00ean tr\u00ean b\u1ea3ng k\u00ea c\u1ee7a k\u1ef3 \u0111\u00fang<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              L\u01b0u \u00fd:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1edd khai c\u0169 b\u1ecb sai gi\u1ed1ng th\u00f4ng tin gi\u1ed1ng tr\u00ean t\u1edd khai \u0111\u00e3 k\u00ea khai th\u00ec ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung theo t\u1eebng t\u00ecnh hu\u1ed1ng ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda.<\/em><\/p>\n

              Nguy\u00ean nh\u00e2n 3: Ng\u00e0y h\u00f3a \u0111\u01a1n l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf<\/strong><\/h6>\n

              M\u00f4 t\u1ea3:\u00a0<\/strong>Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf b\u1ea5t k\u1ef3 nh\u01b0ng kh\u00f4ng th\u1ea5y hi\u1ec3n th\u1ecb tr\u00ean t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3, th\u00ec c\u00f3 th\u1ec3 do\u00a0Ng\u00e0y h\u00f3a \u0111\u01a1n<\/strong>\u00a0\u0111ang l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n

              Gi\u1ea3i ph\u00e1p<\/strong>:<\/p>\n

              B\u01b0\u1edbc 1:<\/strong> M\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra xem ng\u00e0y h\u00f3a \u0111\u01a1n c\u00f3 l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 l\u1eadp t\u1edd khai thu\u1ebf kh\u00f4ng?<\/p>\n

              B\u01b0\u1edbc 2:<\/strong> N\u1ebfu c\u00f3, c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c.<\/p>\n

              B\u01b0\u1edbc 3:<\/strong> N\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n nh\u1eadp sai so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

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              • B\u1ecf ghi ch\u1ee9ng t\u1eeb \u0111\u1ec3 s\u1eeda l\u1ea1i ng\u00e0y h\u00f3a \u0111\u01a1n cho \u0111\u00fang.<\/li>\n
              • M\u1edf B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o tr\u00ean t\u1edd khai \u0111\u00fang k\u1ef3 (k\u1ef3 ch\u1ee9a ng\u00e0y h\u00f3a \u0111\u01a1n \u0111\u00fang).<\/li>\n
              • Nh\u1ea5n\u00a0S\u1eeda<\/strong>, nh\u1ea5n\u00a0Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>\u00a0ho\u1eb7c nh\u1ea5n chu\u1ed9t ph\u1ea3i ch\u1ecdn\u00a0Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n
              • T\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n m\u1edbi s\u1eeda l\u1ea1i ng\u00e0y \u0111\u1ec3 l\u1ea5y l\u00ean b\u1ea3ng k\u00ea.<\/li>\n
              • Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/li>\n
              • N\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n nh\u1eadp sai nh\u01b0ng h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf th\u00ec\n