{"id":75301,"date":"2026-06-22T16:35:54","date_gmt":"2026-06-22T09:35:54","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=75301"},"modified":"2026-06-23T08:38:24","modified_gmt":"2026-06-23T01:38:24","slug":"hach-toan-va-ke-khai-hoa-don-dieu-chinh-tang-dau-vao-do-sai-sot","status":"publish","type":"ht_kb","link":"\/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 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u1ea7u v\u00e0o (tr\u01b0\u1eddng h\u1ee3p h\u00e0ng c\u00f2n t\u1ed3n kho, \u0111\u00e3 b\u00e1n h\u1ebft ho\u1eb7c mua d\u1ecbch v\u1ee5).<\/li>\n<li>C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u1ea7u v\u00e0o (tr\u01b0\u1eddng h\u1ee3p k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp t\u1edd khai ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf).<\/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>2.1 Th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n h\u00e0ng c\u00f2n t\u1ed3n trong kho<\/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>C\u1ea5t<\/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>2.2 Th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n h\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft<\/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\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.3 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<\/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>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<\/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>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th\u00ec<b>: Ng\u01b0\u1eddi mua khai<\/b>\u00a0<b>b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh.<\/b><\/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<p><strong>Tr\u01b0\u1eddng h\u1ee3p 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><\/p>\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<ul>\n<li>Khi l\u1eadp t\u1edd khai b\u1ed5 sung cho 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\/\" target=\"_blank\" rel=\"noopener\">ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0<\/a>l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o:\n<ul style=\"list-style-type: disc;\">\n<li><strong>V\u00ed d\u1ee5:<\/strong>\u00a0Ng\u00e0y 02\/08, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000042 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 00000012 ng\u00e0y 05\/07.<\/li>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf b\u1ed5 sung th\u00e1ng 7, ng\u01b0\u1eddi d\u00f9ng nh\u1ea5n\u00a0<strong>Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3<\/strong>, t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 00000042 l\u00ean b\u1ea3ng k\u00ea =&gt;\u00a0<strong>T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0s\u1ebd t\u1ed5ng h\u1ee3p l\u1ea1i theo s\u1ed1 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<\/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":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/75301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/151"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=75301"}],"version-history":[{"count":2,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/75301\/revisions"}],"predecessor-version":[{"id":75765,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/75301\/revisions\/75765"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=75301"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=75301"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=75301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}