{"id":75301,"date":"2026-06-22T16:35:54","date_gmt":"2026-06-22T09:35:54","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=75301"},"modified":"2026-08-20T11:11:50","modified_gmt":"2026-08-20T04:11:50","slug":"hach-toan-va-ke-khai-hoa-don-dieu-chinh-tang-dau-vao-do-sai-sot","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hach-toan-va-ke-khai-hoa-don-dieu-chinh-tang-dau-vao-do-sai-sot\/","title":{"rendered":"H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh T\u0102NG \u0111\u1ea7u v\u00e0o do sai s\u00f3t"},"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><strong>1. T\u1ed5ng quan<\/strong><\/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 gi\u00fap Anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u1ea7u v\u00e0o do sai s\u00f3t. T\u1eeb \u0111\u00f3, \u0111\u1ea3m b\u1ea3o vi\u1ec7c c\u1eadp nh\u1eadt gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 ti\u1ec1n thu\u1ebf GTGT ch\u00ednh x\u00e1c v\u00e0o h\u1ec7 th\u1ed1ng.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p theo t\u1eebng t\u00ecnh hu\u1ed1ng: h\u00e0ng c\u00f2n t\u1ed3n kho hay \u0111\u00e3 b\u00e1n h\u1ebft<\/li>\n<li>\u0110\u1ecbnh kho\u1ea3n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan<\/li>\n<li>Khai b\u00e1o h\u00f3a \u0111\u01a1n tr\u00ean tab k\u00ea khai \u0111\u1ec3 l\u00ean t\u1edd khai \u0111\u00fang k\u1ef3<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3 khi c\u1ea7n<\/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><strong>2. C\u00e1ch h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u1ea7u v\u00e0o do sai s\u00f3t<\/strong><\/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><strong>2.1 Th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n h\u00e0ng c\u00f2n t\u1ed3n trong kho<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n<strong>\u00a0t\u0103ng gi\u00e1 tr\u1ecb nh\u1eadp kho<\/strong>\u00a0v\u00e0<strong>\u00a0Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0<\/strong>theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0L\u1eadp ch\u1ee9ng t\u1eeb\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/muahang_trongnuoc_venhapkho\" target=\"_blank\" rel=\"noopener\"><strong>Mua h\u00e0ng trong n\u01b0\u1edbc nh\u1eadp kho<\/strong><\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0T\u1ea1i tab\u00a0<strong>H\u00f3a \u0111\u01a1n<\/strong>: Nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (M\u1eabu s\u1ed1 H\u0110, K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft: S\u1ed1 l\u01b0\u1ee3ng =0, \u0110\u01a1n gi\u00e1, Th\u00e0nh ti\u1ec1n<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0H\u1ea1ch to\u00e1n t\u0103ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a: N\u1ee3 TK 15x\/331,11x<\/p>\n<p><strong><img decoding=\"async\" class=\"alignnone size-medium wp-image-75405\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/2-43-1600x719.png\" alt=\"\" width=\"1600\" height=\"719\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/2-43-1600x719.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/2-43-768x345.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/2-43-50x22.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/2-43-1536x690.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/2-43-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/2-43-100x45.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/2-43.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>L\u01b0u<\/strong><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em>\u00a0<em>Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u01a1n gi\u00e1 v\u00e0 h\u00e0ng v\u1eabn c\u00f2n t\u1ed3n kho, Anh ch\u1ecb c\u0169ng h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng trong n\u01b0\u1edbc nh\u1eadp kho, \u0111i\u1ec1n th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, nh\u1eadp th\u00f4ng tin chi ti\u1ebft: s\u1ed1 l\u01b0\u1ee3ng = 0, \u0111\u01a1n gi\u00e1 = 0, th\u00e0nh ti\u1ec1n nh\u1eadp t\u1ed5ng gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a m\u1eb7t h\u00e0ng ( = \u0111\u01a1n gi\u00e1 t\u0103ng th\u00eam x s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng mua tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c)<\/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<h4><strong>2.2 Th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n h\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n<strong>\u00a0t\u0103ng Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong>\u00a0v\u00e0<strong>\u00a0Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0<\/strong>theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0L\u1eadp\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap_chung_tu_nghiep_vu_khac\/\" target=\"_blank\" rel=\"noopener\">Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>T\u1ea1i tab<strong>\u00a0H\u1ea1ch to\u00e1n<\/strong>: h\u1ea1ch to\u00e1n t\u0103ng gi\u00e1 v\u1ed1n\u00a0 (N\u1ee3 TK 632 \/ C\u00f3 TK 11x, 331)<\/p>\n<p><strong>B\u01b0\u1edbc 3:\u00a0<\/strong>T\u1ea1i tab<strong>\u00a0K\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf:<\/strong>\u00a0t\u00edch \u00f4 \u201cC\u00f3 ho\u00e1 \u0111\u01a1n\u201d v\u00e0 nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,\u2026)<\/p>\n<p><strong><img decoding=\"async\" class=\"alignnone size-medium wp-image-75433\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/3-40-1600x711.png\" alt=\"\" width=\"1600\" height=\"711\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/3-40-1600x711.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/3-40-768x341.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/3-40-50x22.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/3-40-1536x682.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/3-40-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/3-40-100x44.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/3-40.png 1909w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1ea5n <b>L\u01b0u<\/b><\/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><strong>2.3 H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh mua d\u1ecbch v\u1ee5 t\u0103ng gi\u00e1 mua v\u00e0 gi\u1ea3m ti\u1ec1n thu\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"431\" data-end=\"482\">\u0110\u1ec3 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh mua d\u1ecbch v\u1ee5 t\u0103ng gi\u00e1 mua v\u00e0 gi\u1ea3m ti\u1ec1n thu\u1ebf, Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p data-start=\"431\" data-end=\"482\">V\u00e0o\u00a0Ph\u00e2n h\u1ec7<strong data-start=\"488\" data-end=\"534\"> T\u1ed5ng h\u1ee3p \\ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c \\\u00a0<\/strong>T\u00edch ch\u1ecdn\u00a0<strong data-start=\"547\" data-end=\"577\">H\u1ea1ch to\u00e1n g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/strong>.<\/p>\n<h5><strong>\u2666 Tr\u01b0\u1eddng h\u1ee3p 1: T\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thay \u0111\u1ed5i<\/strong><\/h5>\n<ul style=\"list-style-type: circle;\">\n<li data-start=\"640\" data-end=\"701\"><strong data-start=\"640\" data-end=\"699\">\u0110i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 mua (ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng th\u00eam):<\/strong><\/li>\n<\/ul>\n<p data-start=\"704\" data-end=\"726\">N\u1ee3 TK 242, 642, 641\u2026 \/ C\u00f3 TK 331, TK 11x<\/p>\n<ul style=\"list-style-type: circle;\">\n<li data-start=\"773\" data-end=\"816\"><strong data-start=\"773\" data-end=\"814\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m \u0111i):<\/strong><\/li>\n<\/ul>\n<p data-start=\"819\" data-end=\"845\">N\u1ee3 TK 331, TK 11x \/ C\u00f3 TK 1331 (s\u1ed1 thu\u1ebf gi\u1ea3m)<\/p>\n<ul style=\"list-style-type: circle;\">\n<li data-start=\"875\" data-end=\"893\"><strong data-start=\"875\" data-end=\"891\">Tab Thu\u1ebf:<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li data-start=\"894\" data-end=\"924\">\n<p data-start=\"896\" data-end=\"924\">Ch\u1ecdn\u00a0<strong data-start=\"901\" data-end=\"922\">Gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n<\/li>\n<li data-start=\"925\" data-end=\"972\">\n<p data-start=\"927\" data-end=\"972\">Khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u2666\u00a0<strong>Tr\u01b0\u1eddng h\u1ee3p 2: T\u1ed5ng ti\u1ec1n thanh to\u00e1n kh\u00f4ng thay \u0111\u1ed5i\u00a0<\/strong>(Gi\u00e1 mua t\u0103ng v\u00e0 ti\u1ec1n thu\u1ebf GTGT gi\u1ea3m \u0111\u00fang b\u1eb1ng nhau)<\/p>\n<ul style=\"list-style-type: circle;\">\n<li data-start=\"1087\" data-end=\"1103\"><strong data-start=\"1087\" data-end=\"1101\">H\u1ea1ch to\u00e1n:\u00a0<\/strong>N\u1ee3 TK 242, 642, 641\u2026\/ C\u00f3 TK 1331<\/li>\n<li data-start=\"1145\" data-end=\"1160\"><strong data-start=\"1145\" data-end=\"1158\">Tab Thu\u1ebf:<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li data-start=\"1161\" data-end=\"1191\">\n<p data-start=\"1163\" data-end=\"1191\">Ch\u1ecdn\u00a0<strong data-start=\"1168\" data-end=\"1189\">Gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n<\/li>\n<li data-start=\"1192\" data-end=\"1258\">\n<p data-start=\"1194\" data-end=\"1258\">Khai b\u00e1o th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u00fang h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf.<\/p>\n<\/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><strong>2.4 H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh mua d\u1ecbch v\u1ee5 t\u0103ng gi\u00e1 mua v\u00e0 t\u0103ng ti\u1ec1n thu\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"431\" data-end=\"482\">\u0110\u1ec3 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh mua d\u1ecbch v\u1ee5 t\u0103ng gi\u00e1 mua v\u00e0 t\u0103ng ti\u1ec1n thu\u1ebf, Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p data-start=\"431\" data-end=\"482\">V\u00e0o\u00a0Ph\u00e2n h\u1ec7<strong data-start=\"488\" data-end=\"534\"> T\u1ed5ng h\u1ee3p \\ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\u00a0<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li data-start=\"640\" data-end=\"701\"><strong data-start=\"640\" data-end=\"699\">Tab H\u1ea1ch to\u00e1n: <\/strong>h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 mua (ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng th\u00eam)<strong data-start=\"640\" data-end=\"699\">:<\/strong><\/li>\n<\/ul>\n<p data-start=\"704\" data-end=\"726\">N\u1ee3 TK 242, 642, 641\u2026 \/ C\u00f3 TK 331, TK 11x<\/p>\n<ul style=\"list-style-type: circle;\">\n<li data-start=\"773\" data-end=\"816\"><strong data-start=\"773\" data-end=\"814\">Tab k\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf: <\/strong>\u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng th\u00eam):\n<ul style=\"list-style-type: disc;\">\n<li data-start=\"894\" data-end=\"924\">Ch\u1ecdn\u00a0<strong>C\u00f3 h\u00f3a \u0111\u01a1n<\/strong><\/li>\n<li data-start=\"894\" data-end=\"924\">\n<p data-start=\"896\" data-end=\"924\">Ch\u1ecdn\u00a0<strong data-start=\"901\" data-end=\"922\">T\u0103ng thu\u1ebf \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n<\/li>\n<li data-start=\"925\" data-end=\"972\">\n<p data-start=\"927\" data-end=\"972\">Khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (L\u01b0u \u00fd: ti\u1ec1n thu\u1ebf GTGT khai b\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch t\u0103ng th\u00eam, TK thu\u1ebf GTGT 1331)<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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><strong>3. C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u1ea7u v\u00e0o do sai s\u00f3t<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ed1i v\u1edbi\u00a0<strong data-start=\"8\" data-end=\"54\">h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u1ea7u v\u00e0o do sai s\u00f3t<\/strong>, c\u00e1ch k\u00ea khai ph\u1ee5 thu\u1ed9c v\u00e0o\u00a0<strong data-start=\"83\" data-end=\"163\">\u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ebfn t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n g\u1ed1c<\/strong>, c\u1ee5 th\u1ec3:<\/p>\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><strong>3.1 K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>N\u1ebfu H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<b>c\u00f9ng k\u1ef3<\/b>\u00a0v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh):\n<ul style=\"list-style-type: disc;\">\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea<\/li>\n<li><strong>V\u00ed d\u1ee5:<\/strong>\u00a0Ng\u00e0y 15\/07, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000898 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 00000759 ng\u00e0y 01\/07. Khi l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng 7 l\u1ea7n \u0111\u1ea7u h\u00f3a \u0111\u01a1n s\u1ed1 00000898 t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n 00000759<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-75723\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/5-35-1600x768.png\" alt=\"\" width=\"1600\" height=\"768\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/5-35-1600x768.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/5-35-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/5-35-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/5-35-1536x737.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/5-35-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/5-35-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/5-35.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>N\u1ebfu H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<b>kh\u00f4ng<\/b>\u00a0c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh)\n<ul style=\"list-style-type: disc;\">\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/chon-hoa-don-dieu-chinh-thay-the-khac-ky-vao-bang-ke-hoa-don-mua-vao-tren-to-khai-thue\/\">ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/a>\u00a0l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o<\/li>\n<li><strong>V\u00ed d\u1ee5:<\/strong> Ng\u00e0y 02\/08, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00003876 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 0000012 ng\u00e0y 05\/07. Khi l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng 7 l\u1ea7n \u0111\u1ea7u, ng\u01b0\u1eddi d\u00f9ng t\u00edch chu\u1ed9t\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/chon-hoa-don-dieu-chinh-thay-the-khac-ky-vao-bang-ke-hoa-don-mua-vao-tren-to-khai-thue\/\" target=\"_blank\" rel=\"noopener\"><strong>Ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/strong>\u00a0<\/a><strong>\u00a0<\/strong>v\u00e0 ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 00000245 l\u00ean b\u1ea3ng k\u00ea<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-75763\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/6-32-1600x765.png\" alt=\"\" width=\"1600\" height=\"765\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/6-32-1600x765.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/6-32-768x367.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/6-32-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/6-32-1536x734.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/6-32-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/6-32-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/6-32.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><strong>3.2 K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 k\u00ea khai thu\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ed1i v\u1edbi k\u1ef3 \u0111\u00e3 k\u00ea khai thu\u1ebf,\u00a0<strong>Xem x\u00e9t t\u00ednh ch\u1ea5t sai s\u00f3t<\/strong>\u00a0ho\u1eb7c\u00a0<strong>l\u1eadp nh\u00e1p t\u1edd khai b\u1ed5 sung<\/strong>\u00a0\u0111\u1ec3 xem tr\u01b0\u1edbc k\u1ebft qu\u1ea3 k\u00ea khai, t\u1eeb \u0111\u00f3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n<p>=&gt; L\u1eadp\u00a0T\u1edd khai b\u1ed5 sung nh\u00e1p c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t, nh\u1ea5n\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/chon-hoa-don-dieu-chinh-thay-the-khac-ky-vao-bang-ke-hoa-don-mua-vao-tren-to-khai-thue\/\"><strong data-start=\"1321\" data-end=\"1360\">Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/strong><\/a>\u00a0\u0111\u1ec3 ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o<\/p>\n<p>Sau khi k\u00ea khai b\u1ed5 sung nh\u00e1p:\u00a0l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/p>\n<p>=&gt;\u00a0Kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung\u00a0m\u00e0 k\u00ea khai v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i:<\/p>\n<ul>\n<li>T\u0103ng: k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [38]<\/li>\n<li>Kh\u00f4ng k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [23], [24], [25]<\/li>\n<\/ul>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"44\" data-end=\"125\"><strong>\u2013 V\u00ed d\u1ee5 1:<\/strong>\u00a0<strong>T\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [38])<\/strong><\/p>\n<ul data-start=\"127\" data-end=\"590\">\n<li data-section-id=\"1b4du2k\" data-start=\"127\" data-end=\"270\">Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT v\u1edbi Ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"199\" data-end=\"225\">[43] = 20.000.000 \u0111\u1ed3ng<\/strong>\u00a0(thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau).<\/li>\n<li data-section-id=\"xcbett\" data-start=\"271\" data-end=\"430\">Ng\u00e0y\u00a0<strong data-start=\"278\" data-end=\"292\">02\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0<strong data-start=\"359\" data-end=\"377\">2.000.000 \u0111\u1ed3ng<\/strong>\u00a0cho h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong data-start=\"393\" data-end=\"405\">00000012<\/strong>\u00a0l\u1eadp ng\u00e0y\u00a0<strong data-start=\"415\" data-end=\"429\">05\/07\/2026<\/strong>.<\/li>\n<li data-section-id=\"vh7bmw\" data-start=\"431\" data-end=\"590\">Sau khi r\u00e0 so\u00e1t, n\u1ebfu k\u00ea khai b\u1ed5 sung th\u00e1ng 7 th\u00ec\u00a0<strong data-start=\"482\" data-end=\"543\">ch\u1ec9 ti\u00eau [43] t\u0103ng t\u1eeb 20.000.000 \u0111\u1ed3ng l\u00ean 22.000.000 \u0111\u1ed3ng<\/strong>,\u00a0<strong data-start=\"545\" data-end=\"589\">kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"592\" data-end=\"609\">C\u00e1ch k\u00ea khai:<\/p>\n<ul data-start=\"610\" data-end=\"797\">\n<li data-section-id=\"11r3t8w\" data-start=\"610\" data-end=\"646\">Kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/li>\n<li data-section-id=\"1soqy9e\" data-start=\"647\" data-end=\"728\">K\u00ea khai tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai th\u00e1ng 8: Ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"702\" data-end=\"727\">[38] = 2.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li data-section-id=\"16abfij\" data-start=\"729\" data-end=\"797\">Kh\u00f4ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"776\" data-end=\"796\">[23], [24], [25]<\/strong>.<\/li>\n<\/ul>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"831\" data-end=\"893\"><strong data-start=\"831\" data-end=\"893\">\u2013 V\u00ed d\u1ee5 2: Gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [38])<\/strong><\/p>\n<ul data-start=\"895\" data-end=\"1307\">\n<li data-section-id=\"1cx0456\" data-start=\"895\" data-end=\"1019\">Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT v\u1edbi Ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"962\" data-end=\"988\">[40] = 20.000.000 \u0111\u1ed3ng<\/strong>\u00a0(thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3).<\/li>\n<li data-section-id=\"xcbett\" data-start=\"1020\" data-end=\"1179\">Ng\u00e0y\u00a0<strong data-start=\"1027\" data-end=\"1041\">02\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0<strong data-start=\"1108\" data-end=\"1126\">2.000.000 \u0111\u1ed3ng<\/strong>\u00a0cho h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong data-start=\"1142\" data-end=\"1154\">00000012<\/strong>\u00a0l\u1eadp ng\u00e0y\u00a0<strong data-start=\"1164\" data-end=\"1178\">05\/07\/2026<\/strong>.<\/li>\n<li data-section-id=\"16wurra\" data-start=\"1180\" data-end=\"1307\">Sau khi r\u00e0 so\u00e1t, n\u1ebfu k\u00ea khai b\u1ed5 sung th\u00e1ng 7 th\u00ec\u00a0<strong data-start=\"482\" data-end=\"543\">ch\u1ec9 ti\u00eau [40]\u00a0<\/strong>s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p gi\u1ea3m t\u1eeb 20.000.000 \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 18.000.000 \u0111\u1ed3ng. Ph\u00e1t sinh\u00a0<strong data-start=\"958\" data-end=\"995\">2.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba<\/strong>.<\/li>\n<li data-section-id=\"c0o23c\" data-start=\"997\" data-end=\"1121\">Kho\u1ea3n ti\u1ec1n n\u1ed9p th\u1eeba n\u00e0y \u0111\u01b0\u1ee3c\u00a0<strong data-start=\"1028\" data-end=\"1104\">x\u1eed l\u00fd b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh<\/strong>, t\u00f9y tr\u01b0\u1eddng h\u1ee3p.<\/li>\n<\/ul>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1442\" data-end=\"1459\">\u2013 C\u00e1ch k\u00ea khai:<\/p>\n<ul data-start=\"1461\" data-end=\"1653\">\n<li data-section-id=\"o1lkr4\" data-start=\"1461\" data-end=\"1501\">Kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung th\u00e1ng 7.<\/li>\n<li data-section-id=\"1kvio6r\" data-start=\"1502\" data-end=\"1584\">K\u00ea khai tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai\u00a0<strong data-start=\"1535\" data-end=\"1583\">th\u00e1ng 8\/2026: Ch\u1ec9 ti\u00eau [38] = 2.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li>Kh\u00f4ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"776\" data-end=\"796\">[23], [24], [25]<\/strong>.<\/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":[],"ht-kb-tag":[],"class_list":["post-75301","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/75301","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=75301"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/75301\/revisions"}],"predecessor-version":[{"id":80683,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/75301\/revisions\/80683"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=75301"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=75301"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=75301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}