{"id":76945,"date":"2026-06-23T16:20:12","date_gmt":"2026-06-23T09:20:12","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=76945"},"modified":"2026-06-23T16:20:39","modified_gmt":"2026-06-23T09:20:39","slug":"toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-thay-the-thi-hach-toan-va-ke-khai-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-thay-the-thi-hach-toan-va-ke-khai-nhu-the-nao\/","title":{"rendered":"T\u00f4i nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf th\u00ec H\u1ea1ch to\u00e1n v\u00e0 K\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?"},"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 b\u1eaft t\u1ed5ng th\u1ec3 quy tr\u00ecnh x\u1eed l\u00fd khi nh\u1eadn \u0111\u01b0\u1ee3c\u00a0<strong>h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong>\u00a0\u0111\u1ea7u v\u00e0o 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\u00a0<strong>h\u1ea1ch to\u00e1n<\/strong>\u00a0v\u00e0\u00a0<strong>k\u00ea khai thu\u1ebf<\/strong> d\u1ef1a tr\u00ean vi\u1ec7c h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai hay ch\u01b0a.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1ch\u00a0<strong>h\u1ea1ch to\u00e1n<\/strong>\u00a0ch\u1ee9ng t\u1eeb khi h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f9ng k\u1ef3 ho\u1eb7c kh\u00e1c k\u1ef3.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho ho\u1eb7c gi\u00e1 v\u1ed1n khi h\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn\u00a0<strong>k\u00ea khai thu\u1ebf GTGT<\/strong>\u00a0\u0111\u1ed1i v\u1edbi\u00a0<strong>h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong> (k\u00ea khai c\u00f9ng k\u1ef3 ho\u1eb7c l\u1eadp t\u1edd khai b\u1ed5 sung cho kh\u00e1c k\u1ef3).<\/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>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf C\u00d9NG K\u1ef2 k\u00ea khai ho\u1eb7c ch\u01b0a K\u00ea khai thu\u1ebf Ho\u00e1 \u0111\u01a1n g\u1ed1c<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> M\u1edf Ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u1ee7a H\u00f3a \u0111\u01a1n g\u1ed1c, nh\u1ea5n <strong>B\u1ecf ghi\\ S\u1eeda<\/strong>, ch\u1ecdn m\u1ee5c <strong>\u201cKh\u00f4ng k\u00e8m h\u00f3a \u0111\u01a1n\u201d<\/strong>nh\u1ea5n <strong>L\u01b0u.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-69347\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/khong-kem-hoa-dn-1600x724.png\" alt=\"\" width=\"1600\" height=\"724\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/khong-kem-hoa-dn-1600x724.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/khong-kem-hoa-dn-1920x869.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/khong-kem-hoa-dn-768x348.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/khong-kem-hoa-dn-50x23.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/khong-kem-hoa-dn-1536x695.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/khong-kem-hoa-dn-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/khong-kem-hoa-dn-100x45.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/khong-kem-hoa-dn.png 1924w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 2:<\/strong> C\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m nh\u1eadn H\u00f3a \u0111\u01a1n thay th\u1ebf, v\u00e0o ph\u00e2n h\u1ec7 Mua h\u00e0ng, t\u1ea1i Tab <strong>\u201cNh\u1eadn h\u00f3a \u0111\u01a1n\u201d<\/strong> \u0111\u1ec3 khai b\u00e1o th\u00f4ng tin c\u1ee7a H\u00f3a \u0111\u01a1n thay th\u1ebf, xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_14040100\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>H\u1ea1ch to\u00e1n: N\u1ee3 TK 1331 \/ C\u00f3 TK 11x, 331<\/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>Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf KH\u00c1C K\u1ef2 k\u00ea khai ho\u1eb7c \u0111\u00e3 K\u00ea khai thu\u1ebf Ho\u00e1 \u0111\u01a1n g\u1ed1c<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: <\/b>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (g\u1ed1c) gi\u1eef nguy\u00ean.<\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: <\/b>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/p>\n<ul>\n<li style=\"text-align: justify;\">Khi l\u1eadp <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-to-khai-bo-sung-tren-phan-mem-asp-ke-toan\/\" target=\"_blank\" rel=\"noopener\">T\u1edd khai b\u1ed5 sung thu\u1ebf GTGT<\/a> th\u00ec ghi gi\u1ea3m c\u00e1c ch\u1ec9 ti\u00eau [23] [24] [25]<\/li>\n<li style=\"text-align: justify;\">Sau khi L\u01b0u T\u1edd khai b\u1ed5 sung s\u1ebd c\u00f3 n\u00fat <strong>H\u1ea1ch to\u00e1n \u0110C<\/strong>, <span style=\"color: #800000;\">\u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<strong> gi\u1ea3m<\/strong> ti\u1ec1n thu\u1ebf GTGT<strong> c\u1ee7a H\u00f3a \u0111\u01a1n g\u1ed1c<\/strong><\/span><\/li>\n<\/ul>\n<ul>\n<li><strong>Tab H\u1ea1ch to\u00e1n:<\/strong> h\u1ea1ch to\u00e1n N\u1ee3 TK 1331 \/ C\u00f3 TK 111, 112, 331<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-69321\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/hach-toan-dc-1600x564.png\" alt=\"\" width=\"1600\" height=\"564\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/hach-toan-dc-1600x564.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/hach-toan-dc-1920x677.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/hach-toan-dc-768x271.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/hach-toan-dc-50x18.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/hach-toan-dc-1536x541.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/hach-toan-dc-60x21.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/hach-toan-dc-100x35.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/hach-toan-dc.png 1924w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong><span style=\"font-size: 14pt;\"><i><span style=\"color: #ff0000;\">L\u01b0u \u00fd: <\/span><\/i><\/span><\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>N\u1ebfu Ho\u00e1 \u0111\u01a1n thay th\u1ebf <b><span style=\"color: #0000ff;\">T\u0102NG<\/span> <\/b><b>s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n<\/b> so v\u1edbi Ho\u00e1 \u0111\u01a1n g\u1ed1c\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\">N\u1ebfu <span style=\"color: #0000ff;\"><strong>H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n<\/strong><\/span><strong><span style=\"color: #0000ff;\"> trong kho<\/span>: <\/strong>h\u1ea1ch to\u00e1n<strong> t\u0103ng th\u00eam Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong> b\u1eb1ng thao t\u00e1c Ki\u1ec3m k\u00ea kho<strong>,<\/strong> xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiemkekho\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li style=\"text-align: justify;\">N\u1ebfu <strong><span style=\"color: #0000ff;\">H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft<\/span>:<\/strong> h\u1ea1ch to\u00e1n <strong>t\u0103ng Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> tr\u00ean <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>:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\">N\u1ee3 TK 632 \/ C\u00f3 TK 331,&#8230;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-69359\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/dieu-chinh-tang-hang-1600x411.png\" alt=\"\" width=\"1600\" height=\"411\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/dieu-chinh-tang-hang-1600x411.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/dieu-chinh-tang-hang-1920x493.png 1920w, \/accounting\/wp-content\/uploads\/2026\/06\/dieu-chinh-tang-hang-768x197.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/dieu-chinh-tang-hang-50x13.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/dieu-chinh-tang-hang-1536x394.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/dieu-chinh-tang-hang-60x15.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/dieu-chinh-tang-hang-100x26.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/dieu-chinh-tang-hang.png 1924w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u00a0<\/b>N\u1ebfu Ho\u00e1 \u0111\u01a1n thay th\u1ebf<b> <span style=\"color: #0000ff;\">GI\u1ea2M<\/span><\/b><b> s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n<\/b> so v\u1edbi Ho\u00e1 \u0111\u01a1n g\u1ed1c\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\" aria-level=\"1\">N\u1ebfu <strong><span style=\"color: #0000ff;\">H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n trong kho<\/span><\/strong>: h\u1ea1ch to\u00e1n<strong> gi\u1ea3m Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong>\u00a0tr\u00ea<span style=\"font-style: normal; font-weight: 400;\">n\u00a0<\/span><span style=\"font-style: normal; font-weight: 400;\">ch\u1ee9ng t\u1eeb <\/span><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/giamgiahangmua_khongquakho\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\" aria-level=\"1\">N\u1ebfu <strong><span style=\"color: #0000ff;\">H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft: <\/span><\/strong>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\u00a0<\/strong>tr\u00ean\u00a0ch\u1ee9ng t\u1eeb\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/giamgiahangmua_khongquakho\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua\u00a0<\/a>(t\u01b0\u01a1ng t\u1ef1 Tr\u01b0\u1eddng h\u1ee3p 3 c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u1ea7u v\u00e0o), c\u1ee5 th\u1ec3:\n<ul style=\"list-style-type: square;\">\n<li><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:\u00a0<\/strong>Kh\u00f4ng t\u00edch<\/span>\u00a0v\u00e0o \u00f4 Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho<\/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<\/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. K\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf <\/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>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf C\u00d9NG K\u1ef2 k\u00ea khai thu\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>K\u00ea khai H\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0o T\u1edd khai thu\u1ebf GTGT c\u1ee7a <strong>k\u1ef3 hi\u1ec7n t\u1ea1i (t\u1ee9c l\u00e0 k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u00f3)<\/strong>, nh\u01b0 h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o b\u00ecnh th\u01b0\u1eddng.<\/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>Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf KH\u00c1C K\u1ef2 k\u00ea khai ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf c\u1ee7a Ho\u00e1 \u0111\u01a1n g\u1ed1c<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b>Qu\u00fd I\/2023 nh\u1eadn H\u00f3a \u0111\u01a1n mua v\u00e0o s\u1ed1 01. Qu\u00fd III\/2023 Nh\u00e0 cung c\u1ea5p H\u1ee7y h\u00f3a \u0111\u01a1n s\u1ed1 01 v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 08.<\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> L\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2023.<\/p>\n<ul>\n<li aria-level=\"1\">T\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau s\u1ed1 <strong>[23] [24] [25]<\/strong>: g\u00f5 l\u1ea1i s\u1ed1 ti\u1ec1n <strong>\u0111\u00e3 tr\u1eeb \u0111i<\/strong> h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o s\u1ed1 01 b\u1ecb h\u1ee7y.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-69361\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/bo-sung-mua-vao-1-1600x769.png\" alt=\"\" width=\"1600\" height=\"769\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/bo-sung-mua-vao-1-1600x769.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/bo-sung-mua-vao-1-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/bo-sung-mua-vao-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/bo-sung-mua-vao-1-1536x738.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/bo-sung-mua-vao-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/bo-sung-mua-vao-1-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/06\/bo-sung-mua-vao-1.png 1917w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: <\/b>L\u1eadp t\u1edd khai <strong>l\u1ea7n \u0111\u1ea7u<\/strong> c\u1ee7a Qu\u00fd III\/2023 k\u00ea khai l\u00ean <strong>H\u00f3a \u0111\u01a1n thay th\u1ebf 08<\/strong> v\u00e0o B\u1ea3ng k\u00ea mua v\u00e0o (xem nh\u01b0 l\u00e0 m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u00ecnh th\u01b0\u1eddng)<\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3:<\/b> Tr\u00ean t\u1edd khai <strong>l\u1ea7n \u0111\u1ea7u<\/strong> c\u1ee7a Qu\u00fd III\/2023, s\u1ebd c\u00f3 th\u1ec3 x\u1ea3y ra 01 trong 03 t\u00ecnh hu\u1ed1ng nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>T\u00ecnh hu\u1ed1ng 1:<\/strong> <\/span>N\u1ebfu sau khi l\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2023,\u00a0 kh\u00f4ng ph\u00e1t sinh th\u00eam ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p <em>(S\u1ed1 gi\u1ea3m \u0111i c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c &lt; s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau)<\/em><b> \u21d2<\/b> <b>Ch\u1ec9 \u1ea3nh h\u01b0\u1edfng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/b><b>\u21d2<\/b> th\u00ec k\u00ea v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 <strong>[37] \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #ff0000;\">T\u00ecnh hu\u1ed1ng 2:<\/span><\/strong> N\u1ebfu sau khi l\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2023, <b>l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau<\/b>, \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p <em>(S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau &lt; s\u1ed1 gi\u1ea3m \u0111i c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c)\u00a0<\/em><b>\u21d2 <\/b>Th\u00ec l\u00fac n\u00e0y s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf GTGT ph\u00e1t sinh c\u1ee7a Qu\u00fd 1, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) v\u00e0 \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 <strong>[37] \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #ff0000;\">T\u00ecnh hu\u1ed1ng 3:<\/span><\/strong> N\u1ebfu sau khi l\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2023, T\u1edd khai Qu\u00fd 1 kh\u00f4ng c\u00f3 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<b> \u21d2<\/b> T\u1edd khai b\u1ed5 sung <b>l\u00e0m t\u0103ng to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u21d2<\/b> L\u00fac n\u00e0y ch\u1ec9 n\u1ed9p thu\u1ebf GTGT, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3). <strong>Kh\u00f4ng k\u00ea v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [37]<\/strong>.<\/p>\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-76945","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/76945","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=76945"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/76945\/revisions"}],"predecessor-version":[{"id":76987,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/76945\/revisions\/76987"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=76945"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=76945"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=76945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}