{"id":76587,"date":"2026-06-23T15:26:52","date_gmt":"2026-06-23T08:26:52","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=76587"},"modified":"2026-08-20T11:26:10","modified_gmt":"2026-08-20T04:26:10","slug":"hach-toan-va-ke-khai-hoa-don-dieu-chinh-giam-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-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 class=\"PDq2pG_selectionAnchorContainer\" data-section-id=\"1iuozlf\" data-start=\"0\" data-end=\"13\"><strong>Bi\u1ec3u hi\u1ec7n:<\/strong><\/p>\n<ul data-start=\"15\" data-end=\"638\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"18j87s3\" data-start=\"15\" data-end=\"134\">Doanh nghi\u1ec7p \u0111\u00e3 mua v\u00e0\u00a0<strong data-start=\"40\" data-end=\"65\">xu\u1ea5t b\u00e1n h\u1ebft h\u00e0ng h\u00f3a<\/strong>, sau \u0111\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ti\u1ec1n h\u00e0ng t\u1eeb nh\u00e0 cung c\u1ea5p.<\/li>\n<li data-section-id=\"18tccc0\" data-start=\"135\" data-end=\"249\">Doanh nghi\u1ec7p nh\u1eadn\u00a0<strong data-start=\"155\" data-end=\"198\">h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5<\/strong>\u00a0sau khi d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 ghi nh\u1eadn chi ph\u00ed.<\/li>\n<li data-section-id=\"p4fgjd\" data-start=\"250\" data-end=\"345\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m\u00a0<strong data-start=\"275\" data-end=\"321\">gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng mua v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>\u00a0so v\u1edbi h\u00f3a \u0111\u01a1n ban \u0111\u1ea7u.<\/li>\n<li data-section-id=\"p4fgjd\" data-start=\"250\" data-end=\"345\">C\u00e1ch\u00a0<strong>h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ti\u1ec1n h\u00e0ng c\u1ee7a b\u00ean mua h\u00e0ng<\/strong>, h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n r\u1ed3i<\/li>\n<\/ul>\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><\/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>2.4<\/strong><strong> H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p class=\"isSelectedEnd\"><strong>V\u1ea5n \u0111\u1ec1<\/strong><br \/>\nKhi nh\u1eadn \u0111\u01b0\u1ee3c\u00a0<strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ea7u v\u00e0o<\/strong>\u00a0(v\u00ed d\u1ee5: h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u00e2m ph\u00ed ng\u00e2n h\u00e0ng), Anh\/Ch\u1ecb c\u1ea7n h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 c\u1eadp nh\u1eadt \u0111\u00fang s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/p>\n<p class=\"isSelectedEnd\"><strong>Gi\u1ea3i ph\u00e1p<\/strong><br \/>\n\u0110\u1ec3 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ea7u v\u00e0o, Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p class=\"isSelectedEnd\"><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\u00a0\\\u00a0<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0\\\u00a0<strong>Th\u00eam<\/strong>.<\/p>\n<p class=\"isSelectedEnd\"><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Tr\u00ean ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, t\u00edch ch\u1ecdn\u00a0<strong>H\u1ea1ch to\u00e1n g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/strong>.<\/p>\n<p class=\"isSelectedEnd\"><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Khai b\u00e1o th\u00f4ng tin h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf:<\/p>\n<ul data-spread=\"true\">\n<li><strong>Tab H\u1ea1ch to\u00e1n:<\/strong>\u00a0\u0110\u1ecbnh kho\u1ea3n:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 331, 111, 112\u2026 (t\u00f9y theo h\u00ecnh th\u1ee9c thanh to\u00e1n ho\u1eb7c c\u00f4ng n\u1ee3).<\/p>\n<p>C\u00f3 TK 642, 635\u2026 (ph\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m).<\/p>\n<p>C\u00f3 TK 1331 (n\u1ebfu c\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o).<\/p>\n<ul data-spread=\"true\">\n<li><strong>Tab K\u00ea khai h\u00f3a \u0111\u01a1n:<\/strong>\n<ul data-spread=\"false\">\n<li>Ch\u1ecdn\u00a0<strong>Lo\u1ea1i thu\u1ebf:<\/strong>\u00a0<strong>Gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o<\/strong>.<\/li>\n<li>Nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh do nh\u00e0 cung c\u1ea5p ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin v\u00e0 nh\u1ea5n <strong>L\u01b0u<\/strong> \u0111\u1ec3 c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.<\/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>\u0110\u1ed1i v\u1edbi\u00a0<strong data-start=\"8\" data-end=\"54\">h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \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<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<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>\u00a0v\u00e0 ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o.<\/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\" \/><\/p>\n<p>1. Sau khi k\u00ea khai b\u1ed5 sung nh\u00e1p:\u00a0ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n<\/p>\n<p>=&gt; L\u1eadp\u00a0T\u1edd khai b\u1ed5 sung c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t\u00a0v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh<\/p>\n<p class=\"isSelectedEnd\"><strong>V\u00ed d\u1ee5: T\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00eam<\/strong><\/p>\n<ul data-start=\"118\" data-end=\"511\">\n<li data-section-id=\"14eaz68\" data-start=\"118\" data-end=\"229\">Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT v\u00e0 \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong data-start=\"192\" data-end=\"204\">00012580<\/strong>\u00a0l\u1eadp ng\u00e0y\u00a0<strong data-start=\"214\" data-end=\"228\">15\/07\/2026<\/strong>.<\/li>\n<li data-section-id=\"p09kpb\" data-start=\"230\" data-end=\"388\">Ng\u00e0y\u00a0<strong data-start=\"237\" data-end=\"251\">08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1\u00a0<strong data-start=\"288\" data-end=\"300\">00000031<\/strong>, \u0111i\u1ec1u ch\u1ec9nh\u00a0<strong data-start=\"313\" data-end=\"359\">gi\u1ea3m 5.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>\u00a0c\u1ee7a h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong data-start=\"375\" data-end=\"387\">00012580<\/strong>.<\/li>\n<li data-section-id=\"bw86k1\" data-start=\"389\" data-end=\"511\">Sau khi r\u00e0 so\u00e1t, n\u1ebfu k\u00ea khai b\u1ed5 sung th\u00e1ng 7 th\u00ec vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh\u00a0<strong data-start=\"456\" data-end=\"510\">l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00eam 5.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"513\" data-end=\"530\"><strong data-start=\"513\" data-end=\"530\">C\u00e1ch k\u00ea khai:<\/strong><\/p>\n<ul data-start=\"532\" data-end=\"741\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"r55cbr\" data-start=\"532\" data-end=\"571\">L\u1eadp\u00a0<strong data-start=\"538\" data-end=\"570\">T\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong>.<\/li>\n<li data-section-id=\"2zgtiz\" data-start=\"572\" data-end=\"635\">K\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u00ean t\u1edd khai b\u1ed5 sung th\u00e1ng 7.<\/li>\n<li data-section-id=\"iarzml\" data-start=\"636\" data-end=\"741\" data-is-last-node=\"\">Th\u1ef1c hi\u1ec7n\u00a0<strong data-start=\"648\" data-end=\"700\">n\u1ed9p th\u00eam 5.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT ph\u00e1t sinh<\/strong>\u00a0v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh<\/li>\n<\/ul>\n<p>2. Sau khi k\u00ea khai b\u1ed5 sung nh\u00e1p:\u00a0gi\u1ea3m 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>Gi\u1ea3m: k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [37]<\/li>\n<li>Kh\u00f4ng k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [23], [24], [25]<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><strong>\u2013 V\u00ed d\u1ee5:<\/strong>\u00a0<strong>Gi\u1ea3m 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\u00a0<span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[37]<\/span>)<\/strong><\/p>\n<ul data-spread=\"false\">\n<li>Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT v\u00e0 \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong>00012580<\/strong>\u00a0l\u1eadp ng\u00e0y\u00a0<strong>15\/07\/2026<\/strong>.<\/li>\n<li>Ng\u00e0y\u00a0<strong>08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1\u00a0<strong>00000031<\/strong>, \u0111i\u1ec1u ch\u1ec9nh\u00a0<strong>gi\u1ea3m 5.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>\u00a0c\u1ee7a h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong>00012580<\/strong>.<\/li>\n<li>Sau khi r\u00e0 so\u00e1t, n\u1ebfu k\u00ea khai b\u1ed5 sung th\u00e1ng 7 th\u00ec\u00a0<strong>ch\u1ec9 ti\u00eau\u00a0<span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[43]<\/span>\u00a0gi\u1ea3m 5.000.000 \u0111\u1ed3ng<\/strong>, ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau,\u00a0<strong>kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong>.<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><strong>C\u00e1ch k\u00ea khai:<\/strong><\/p>\n<ul data-spread=\"false\">\n<li>Kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026.<\/li>\n<li>K\u00ea khai s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m\u00a0<strong>5.000.000 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau\u00a0<span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[37]<\/span><\/strong>\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026.<\/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><span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[23]<\/span>,\u00a0<span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[24]<\/span>,\u00a0<span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[25]<\/span><\/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-76587","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/76587","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=76587"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/76587\/revisions"}],"predecessor-version":[{"id":80695,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/76587\/revisions\/80695"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=76587"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=76587"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=76587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}