{"id":76587,"date":"2026-06-23T15:26:52","date_gmt":"2026-06-23T08:26:52","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=76587"},"modified":"2026-06-23T15:26:52","modified_gmt":"2026-06-23T08:26:52","slug":"hach-toan-va-ke-khai-hoa-don-dieu-chinh-giam-dau-vao-do-sai-sot","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/hach-toan-va-ke-khai-hoa-don-dieu-chinh-giam-dau-vao-do-sai-sot\/","title":{"rendered":"H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh GI\u1ea2M \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 t\u1ed5ng th\u1ec3 quy tr\u00ecnh v\u00e0 c\u00e1ch x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1eeb nh\u00e0 cung c\u1ea5p. Qua \u0111\u00f3, Anh\/ch\u1ecb c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n d\u1ef1a tr\u00ean t\u00ecnh tr\u1ea1ng t\u1ed3n kho th\u1ef1c t\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n h\u00e0ng c\u00f2n t\u1ed3n kho (ch\u1ec9 gi\u1ea3m gi\u00e1 tr\u1ecb ho\u1eb7c gi\u1ea3m c\u1ea3 gi\u00e1 tr\u1ecb l\u1eabn s\u1ed1 l\u01b0\u1ee3ng).<\/li>\n<li>H\u1ea1ch to\u00e1n khi h\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft ho\u1eb7c \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 mua d\u1ecbch v\u1ee5.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ea7u v\u00e0o.<\/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\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n<\/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 H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n v\u00e0 h\u00f3a \u0111\u01a1n ch\u1ec9 gi\u1ea3m gi\u00e1 tr\u1ecb , kh\u00f4ng gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o\u00a0<strong>Mua h\u00e0ng<\/strong>, ch\u1ecdn tab\u00a0<strong>Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/strong>, nh\u1ea5n\u00a0<strong>Th\u00eam<\/strong>\u00a0\u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb<strong>\u00a0Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Nh\u1eadp th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb<\/p>\n<ul>\n<li><strong>T\u00edch ch\u1ecdn<\/strong>\u00a0gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho<\/li>\n<li>T\u1ea1i<strong>\u00a0tab Ho\u00e1 \u0111\u01a1n<\/strong>, b\u1ea1n nh\u1eadp tay th\u00f4ng tin c\u1ee7a\u00a0<strong>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong>\u00a0v\u00e0o (K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/li>\n<li>Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft (H\u00e0ng ho\u00e1, Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf,\u2026 )<\/li>\n<li>H\u1ea1ch to\u00e1n:\u00a0<strong>N\u01a1\u0323 TK 11x, 331 \/ C\u00f3 TK 15x, TK 133 (n\u1ebfu c\u00f3 gi\u1ea3m thu\u1ebf)\u00a0<\/strong><\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb b\u1eb1ng c\u00e1ch\u00a0<strong>tr\u1ea3 l\u1ea1i ti\u1ec1n qua ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong>\u00a0th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb\u00a0<strong>Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/strong>, Anh ch\u1ecb\u00a0<strong>t\u00edch ch\u1ecdn<\/strong>\u00a0<strong>gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3<\/strong>\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n treo qua TK 331. Sau \u0111\u00f3 v\u00e0o ch\u1ee9ng t\u1eeb\u00a0<strong>Thu ti\u1ec1n g\u1eedi<\/strong>, h\u1ea1ch to\u00e1n b\u00fat to\u00e1n N\u1ee3 TK 112 \/ C\u00f3 TK 331 (gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c gi\u1ea3m)<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: Nh\u1ea5n\u00a0<strong>L\u01b0u<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-69023\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/Giam-gia-sl0-1600x765.png\" alt=\"\" width=\"1600\" height=\"765\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/Giam-gia-sl0-1600x765.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/Giam-gia-sl0-1920x918.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/Giam-gia-sl0-768x367.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/Giam-gia-sl0-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/Giam-gia-sl0-1536x734.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/Giam-gia-sl0-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/Giam-gia-sl0-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/Giam-gia-sl0.png 1924w\" 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>2.2 H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n, h\u00f3a \u0111\u01a1n v\u1eeba gi\u1ea3m gi\u00e1 tr\u1ecb v\u1eeba gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>H\u1ea1ch to\u00e1n<strong>\u00a0gi\u1ea3m gi\u00e1 tr\u1ecb v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp kho<\/strong>\u00a0v\u00e0<strong>\u00a0gi\u1ea3m ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (n\u1ebfu c\u00f3)\u00a0<\/strong>theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0<strong>Mua h\u00e0ng<\/strong>\\tab\u00a0<strong>Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/strong>\\nh\u1ea5n\u00a0<strong>Th\u00eam<\/strong>\u00a0\u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb<strong>\u00a0Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: Nh\u1eadp th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb:<\/p>\n<ul>\n<li>T\u00edch ch\u1ecdn\u00a0<strong>Tr\u1ea3 l\u1ea1i h\u00e0ng trong kho<\/strong><\/li>\n<li>Tab\u00a0<strong>H\u00f3a \u0111\u01a1n<\/strong>: Nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a\u00a0<strong>Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0(M\u1eabu s\u1ed1 H\u0110, K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/li>\n<li>Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft (H\u00e0ng ho\u00e1, Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf,\u2026 )<\/li>\n<li>H\u1ea1ch to\u00e1n:\u00a0<strong>N\u1ee3 TK 331,11x\u00a0 \/ C\u00f3 TK 15x, C\u00f3 TK 133 (n\u1ebfu c\u00f3 gi\u1ea3m thu\u1ebf)<\/strong><\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m b\u1eb1ng c\u00e1ch\u00a0<strong>tr\u1ea3 l\u1ea1i ti\u1ec1n qua ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong>\u00a0th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb\u00a0<strong>Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/strong>, Anh ch\u1ecb\u00a0<strong>t\u00edch ch\u1ecdn<\/strong>\u00a0<strong>gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3<\/strong>\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n treo qua TK 331. Sau \u0111\u00f3 v\u00e0o ch\u1ee9ng t\u1eeb\u00a0<strong>Thu ti\u1ec1n g\u1eedi<\/strong>, h\u1ea1ch to\u00e1n b\u00fat to\u00e1n N\u1ee3 TK 112 \/ C\u00f3 TK 331 (gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c gi\u1ea3m)<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: Nh\u1ea5n<strong> L\u01b0u\u00a0<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-76641\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/7-37-1600x768.png\" alt=\"\" width=\"1600\" height=\"768\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/7-37-1600x768.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/7-37-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/7-37-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/7-37-1536x738.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/7-37-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/7-37-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/7-37.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>2.3 H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>H\u1ea1ch to\u00e1n\u00a0<strong>gi\u1ea3m Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u00a0<\/strong>v\u00e0\u00a0<strong>gi\u1ea3m Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>L\u1eadp ch\u1ee9ng t\u1eeb <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/giamgia_hangdamuavenhapkho\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/a><\/li>\n<li><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:\u00a0<\/strong>Kh\u00f4ng t\u00edch<\/span>\u00a0v\u00e0o \u00f4 <strong>Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho<\/strong><\/li>\n<li>Tab H\u00f3a \u0111\u01a1n: 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)<\/li>\n<li>Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft (H\u00e0ng ho\u00e1, Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf,\u2026)<\/li>\n<li>H\u1ea1ch to\u00e1n gi\u1ea3m Gi\u00e1 v\u1ed1n: N\u1ee3 TK 331,11x\u00a0 \/ C\u00f3 TK 632<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-69087\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/giam-gia-632-2-1600x768.png\" alt=\"\" width=\"1600\" height=\"768\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/giam-gia-632-2-1600x768.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/giam-gia-632-2-1920x921.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/giam-gia-632-2-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/giam-gia-632-2-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/giam-gia-632-2-1536x737.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/giam-gia-632-2-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/giam-gia-632-2-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/giam-gia-632-2.png 1924w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Khi nh\u1eadp tr\u00ean ch\u1ee9ng t\u1eeb <strong>Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/strong>, nh\u1eadp <strong>s\u1ed1 d\u01b0\u01a1ng<\/strong> th\u00ec l\u00ean <strong>b\u00e1o c\u00e1o, t\u1edd khai thu\u1ebf<\/strong> s\u1ebd th\u1ec3 hi\u1ec7n <strong>s\u1ed1 \u00e2m<\/strong><\/em><\/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 <\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em><strong>L\u01b0u \u00fd:\u00a0<\/strong>\u0110\u1ec3\u00a0<strong>k\u00ea khai h\u00f3a \u0111\u01a1n<\/strong>\u00a0\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u1ea7u v\u00e0o do sai s\u00f3t, b\u1ea1n\u00a0<strong>n\u00ean tham kh\u1ea3o th\u00eam CQT<\/strong>\u00a0qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/em><\/p>\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 n<b>g\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 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p sau:<\/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<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>V\u00ed d\u1ee5: Ng\u00e0y 20\/07, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 00000007 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 55424 ng\u00e0y 17\/06. Khi l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng 6 l\u1ea7n \u0111\u1ea7u h\u00f3a \u0111\u01a1n s\u1ed1 00000007 t\u1ef1 \u0111\u1ed9ng l\u00ean b\u1ea3ng k\u00ea c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n 55424.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-69101\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/dc-cung-ki-1600x763.png\" alt=\"\" width=\"1600\" height=\"763\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/dc-cung-ki-1600x763.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/dc-cung-ki-768x366.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/dc-cung-ki-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/dc-cung-ki-1536x732.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/dc-cung-ki-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/dc-cung-ki-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/dc-cung-ki.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Khi l\u1eadp t\u1edd khai thu\u1ebf<strong>\u00a0l\u1ea7n \u0111\u1ea7u<\/strong>\u00a0c\u1ee7a k\u1ef3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n\u00a0<strong>ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0<\/strong>l\u00ean b\u1ea3ng k\u00ea\u00a0<strong>mua v\u00e0o<\/strong>.N\u1ebfu H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<b>kh\u00f4ng<\/b><strong>\u00a0c\u00f9ng k\u1ef3<\/strong> v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh)<\/li>\n<li>V\u00ed d\u1ee5: Ng\u00e0y 17\/5, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 156 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 12345 ng\u00e0y 02\/06. Khi l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng 5 l\u1ea7n \u0111\u1ea7u, ng\u01b0\u1eddi d\u00f9ng t\u00edch chu\u1ed9t <strong>Ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0\u00a0<\/strong>v\u00e0 ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 12345 l\u00ean b\u1ea3ng k\u00ea<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-69207\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-1600x766.png\" alt=\"\" width=\"1600\" height=\"766\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-1600x766.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-1536x736.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki.png 1915w\" 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><strong>L\u1eadp t\u1edd khai b\u1ed5 sung<\/strong>\u00a0cho k\u1ef3\u00a0<strong>b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/strong>, t\u1ea1i b\u1ea3ng k\u00ea mua v\u00e0o,\u00a0 c\u1ea7n th\u1ef1c hi\u1ec7n\u00a0<strong>ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0<\/strong><a href=\"https:\/\/helpact.misa.vn\/kb\/tren-bang-ke-ban-ra-cho-phep-nguoi-dung-lua-chon-ke-khai-hoa-don-dieu-chinh-thay-the-huy-bo-khac-ky-voi-hoa-don-goc\/\">\u00a0<\/a>l\u00ean b\u1ea3ng k\u00ea\u00a0<strong>mua v\u00e0o.<\/strong><\/li>\n<li>V\u00ed d\u1ee5: Ng\u00e0y 17\/5, c\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 156 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n 12345 ng\u00e0y 02\/06. Khi l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng 5 l\u1ea7n \u0111\u1ea7u, ng\u01b0\u1eddi d\u00f9ng t\u00edch chu\u1ed9t <strong>Ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3\u00a0\u00a0<\/strong>v\u00e0 ch\u1ecdn h\u00f3a \u0111\u01a1n s\u1ed1 12345 l\u00ean b\u1ea3ng k\u00ea<\/li>\n<\/ul>\n<p>=&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.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-69207\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-1600x766.png\" alt=\"\" width=\"1600\" height=\"766\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-1600x766.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-768x368.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-1536x736.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/hd-khac-ki.png 1915w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/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-76587","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/76587","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=76587"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/76587\/revisions"}],"predecessor-version":[{"id":76729,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/76587\/revisions\/76729"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=76587"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=76587"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=76587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}