{"id":76771,"date":"2026-06-23T15:59:32","date_gmt":"2026-06-23T08:59:32","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=76771"},"modified":"2026-08-20T10:58:55","modified_gmt":"2026-08-20T03:58:55","slug":"hach-toan-va-ke-khai-hoa-don-dieu-chinh-giam-dau-vao-do-tra-lai-hang-mua","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-tra-lai-hang-mua\/","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 Tr\u1ea3 l\u1ea1i h\u00e0ng mua"},"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 h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb nh\u1eadp kho, ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 c\u00e1ch k\u00ea khai thu\u1ebf khi ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Qua \u0111\u00f3, Anh\/ch\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c b\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 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 ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng mua (gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o).<\/li>\n<li>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a l\u1eadp t\u1edd khai (c\u00f9ng k\u1ef3 ho\u1eb7c kh\u00e1c k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c).<\/li>\n<li>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 l\u1eadp t\u1edd khai (l\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch).<\/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 <\/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\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb <\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb nh\u1eadp kho\u00a0v\u00e0 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Mua h\u00e0ng<\/strong>, tab\u00a0<strong>Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/strong>, nh\u1ea5n\u00a0<strong>Th\u00eam\u00a0<\/strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/tralai_hangdamuave_nhapkho\/\" target=\"_blank\" rel=\"noopener\">Ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: Khai b\u00e1o th\u00f4ng tin 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>Khai b\u00e1o th\u00f4ng tin chung : Nh\u00e0 cung c\u1ea5p, \u0110\u1ecba ch\u1ec9, M\u00e3 s\u1ed1 thu\u1ebf, H\u00ecnh th\u1ee9c thanh to\u00e1n,\u2026<\/li>\n<li>T\u1ea1i H\u00f3a \u0111\u01a1n: T\u1ef1 nh\u1eadp tay c\u00e1c th\u00f4ng tin theo Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 ng\u01b0\u1eddi b\u00e1n g\u1eedi (M\u1eabu s\u1ed1 H\u0110, K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/li>\n<li>Tab H\u00e0ng ti\u1ec1n nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft: M\u00e3 h\u00e0ng, S\u1ed1 l\u01b0\u1ee3ng, \u0110\u01a1n gi\u00e1, % Thu\u1ebf GTGT,\u2026\u00a0 v\u00e0 h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 v\u1ed1n\u00a0<strong>N\u1ee3 TK 331,11x\u00a0 \/ C\u00f3 TK 15x, C\u00f3 TK 133<\/strong>\u00a0(n\u1ebfu c\u00f3 gi\u1ea3m thu\u1ebf)<\/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 do tr\u1ea3 l\u1ea1i h\u00e0ng mua 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><img decoding=\"async\" class=\"alignnone size-medium wp-image-69247\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/tra-lai-1600x757.png\" alt=\"\" width=\"1600\" height=\"757\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/tra-lai-1600x757.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/tra-lai-1920x908.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/tra-lai-768x363.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/tra-lai-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/tra-lai-1536x726.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/tra-lai-60x28.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/tra-lai-100x47.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/tra-lai.png 1924w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong data-start=\"67\" data-end=\"77\">L\u01b0u \u00fd:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0<strong data-start=\"89\" data-end=\"145\" data-is-only-node=\"\">tr\u1ea3 l\u1ea1i h\u00e0ng mua v\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>, tr\u00ean ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng mua anh\/ch\u1ecb\u00a0<strong data-start=\"186\" data-end=\"221\">h\u1ea1ch to\u00e1n thu\u1ebf GTGT v\u00e0o TK 1331<\/strong>\u00a0(kh\u00f4ng chuy\u1ec3n sang TK 33311 \u0111\u1ec3 tr\u00e1nh sai b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n). \u0110\u1ed3ng th\u1eddi, t\u1ea1i th\u00f4ng tin thu\u1ebf tr\u00ean ch\u1ee9ng t\u1eeb,\u00a0<strong data-start=\"337\" data-end=\"377\">ch\u1ecdn Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 Nh\u00f3m 1<\/strong>. Khi \u0111\u00f3, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ed5ng h\u1ee3p h\u00f3a \u0111\u01a1n l\u00ean\u00a0<strong data-start=\"420\" data-end=\"465\">t\u1edd khai v\u00e0 b\u1ea3ng k\u00ea mua v\u00e0o v\u1edbi gi\u00e1 tr\u1ecb \u00e2m<\/strong>\u00a0theo \u0111\u00fang nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng mua. N\u1ebfu\u00a0<strong data-start=\"508\" data-end=\"543\">\u0111\u1ec3 tr\u1ed1ng Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong>, h\u00f3a \u0111\u01a1n s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p sang\u00a0<strong data-start=\"575\" data-end=\"611\">b\u1ea3ng k\u00ea b\u00e1n ra v\u1edbi gi\u00e1 tr\u1ecb d\u01b0\u01a1ng<\/strong>, d\u1eabn \u0111\u1ebfn k\u00ea khai kh\u00f4ng \u0111\u00fang.<\/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 K\u00ea khai<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Theo\u00a0<strong data-start=\"508\" data-end=\"558\">\u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong>, k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o\u00a0<strong data-start=\"591\" data-end=\"628\">t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i<\/strong>\u00a0(k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh),\u00a0<strong data-start=\"664\" data-end=\"693\">kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung<\/strong>\u00a0cho k\u1ef3 \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n g\u1ed1c. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>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><strong>V\u00ed d\u1ee5:<\/strong>\u00a0<strong>\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o do tr\u1ea3 l\u1ea1i h\u00e0ng mua (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>\n<li>Th\u00e1ng 7\/2026, c\u00f4ng ty \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>, v\u1edbi ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0\u00a0<strong>5.000.000 \u0111\u1ed3ng<\/strong>, tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7.<\/li>\n<li>Ng\u00e0y\u00a0<strong>08\/08\/2026<\/strong>, c\u00f4ng ty\u00a0<strong>tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a \u0111\u00e3 mua<\/strong>\u00a0cho nh\u00e0 cung c\u1ea5p. Nh\u00e0 cung c\u1ea5p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1\u00a0<strong>00000031<\/strong>, \u0111i\u1ec1u ch\u1ec9nh\u00a0<strong>gi\u1ea3m to\u00e0n b\u1ed9 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>Theo\u00a0<strong>\u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/strong>, c\u00f4ng ty k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o\u00a0<strong>t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026<\/strong>\u00a0\u2013 l\u00e0 k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh,\u00a0<strong>kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong>.<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\"><strong>C\u00e1ch k\u00ea khai:<\/strong><\/p>\n<ul data-spread=\"false\">\n<li>K\u00ea khai s\u1ed1 ti\u1ec1n\u00a0<strong>gi\u1ea3m 5.000.000 \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>\u00a0v\u00e0o\u00a0<strong>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><strong>Kh\u00f4ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau\u00a0<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-76771","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/76771","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=76771"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/76771\/revisions"}],"predecessor-version":[{"id":80675,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/76771\/revisions\/80675"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=76771"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=76771"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=76771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}