{"id":82615,"date":"2026-10-14T10:43:03","date_gmt":"2026-10-14T03:43:03","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=82615"},"modified":"2026-10-14T10:43:03","modified_gmt":"2026-10-14T03:43:03","slug":"huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-da-lap-to-khai-lan-dau-cua-ky-phat-sinh-hoa-don-goc","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/huong-dan-hach-toan-va-ke-khai-hoa-don-thay-the-dau-vao-khi-da-lap-to-khai-lan-dau-cua-ky-phat-sinh-hoa-don-goc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o khi \u0111\u00e3 l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o<\/strong> trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c<\/strong>.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m:<\/strong><\/p>\n

    \n
  • H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai khi vi\u1ec7c khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau.<\/li>\n
  • H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai khi vi\u1ec7c khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1. N\u1ebfu vi\u1ec7c khai b\u1ed5 sung ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng\/ gi\u1ea3m s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong><\/h4>\n

    <\/div>

    \n
    2.1.1 C\u00e1ch h\u1ea1ch to\u00e1n<\/span><\/strong><\/h5>\n

    Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

    B\u01b0\u1edbc 1: <\/b>Gi\u1eef nguy\u00ean H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (g\u1ed1c).<\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 2:<\/strong> H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n

    Do H\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean, anh\/ch\u1ecb ch\u1ec9 h\u1ea1ch to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa H\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 H\u00f3a \u0111\u01a1n g\u1ed1c<\/strong>, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n
    H\u00f3a \u0111\u01a1n thay th\u1ebf T\u0102NG s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n so v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c<\/strong><\/h6>\n

    <\/div>

    \n

    \u2013 H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf GTGT<\/strong><\/span><\/p>\n

      \n
    • Th\u00eam Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, t\u00edch ch\u1ecdn H\u1ea1ch to\u00e1n c\u1ed9ng g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/strong>.<\/li>\n
    • T\u1ea1i Tab H\u1ea1ch to\u00e1n<\/strong>, h\u1ea1ch to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf GTGT: N\u1ee3 TK 1331<\/strong>\/ C\u00f3 TK 111, 112, 331,\u2026 s\u1ed1 ti\u1ec1n b\u1eb1ng ph\u1ea7n thu\u1ebf GTGT t\u0103ng.<\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Tab K\u00ea khai ho\u00e1 \u0111\u01a1n:<\/strong>\n
          \n
        • Lo\u1ea1i thu\u1ebf T\u0103ng thu\u1ebf \u0111\u1ea7u v\u00e0o<\/strong><\/li>\n
        • \u0110i\u1ec1n \u0111<\/strong>\u1ea7y \u0111\u1ee7<\/strong> \u0111\u00fang gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n thay th\u1ebf (Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,\u2026)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          \"\"<\/p>\n

          \u2013 H\u1ea1ch to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n<\/strong><\/span><\/p>\n

            \n
          • N\u1ebfu H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n<\/strong> trong kho: <\/strong>h\u1ea1ch to\u00e1n t\u0103ng th\u00eam Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong><\/li>\n<\/ul>\n

            Th\u00eam Ch\u1ee9ng t\u1eeb mua h\u00e0ng qua kho<\/strong> ch\u1ecdn Kh\u00f4ng k\u00e8m h\u00f3a \u0111\u01a1n <\/strong>(do \u0111\u00e3 h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf), h\u1ea1ch to\u00e1n s\u1ed1 ch\u00eanh l\u1ec7ch v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c<\/p>\n

            \"\"<\/p>\n

              \n
            • N\u1ebfu H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft:<\/strong> h\u1ea1ch to\u00e1n t\u0103ng Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong>\n
                \n
              • Th\u00eam Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                \"\"<\/p>\n

                  \n
                • Tab K\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf: Kh\u00f4ng t\u00edch<\/strong> C\u00f3 h\u00f3a \u0111\u01a1n <\/strong>(do \u0111\u00e3 ghi nh\u1eadn \u1edf H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf GTGT)<\/li>\n<\/ul>\n

                  \"\"<\/p>\n<\/div><\/div>\n

                  <\/span><\/p>\n
                  N\u1ebfu h\u00f3a \u0111\u01a1n thay th\u1ebf GI\u1ea2M s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n so v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c<\/strong><\/h6>\n

                  <\/div>

                  \n

                  \u2013 H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf GTGT<\/strong><\/p>\n

                    \n
                  • Th\u00eam Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, t\u00edch ch\u1ecdn H\u1ea1ch to\u00e1n c\u1ed9ng g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/strong>.<\/li>\n
                  • T\u1ea1i Tab H\u1ea1ch to\u00e1n<\/strong>, h\u1ea1ch to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf GTGT:\u00a0N\u1ee3 TK\u00a0111, 112, 331,\u2026 \/\u00a0 C\u00f3 TK 1331 <\/strong>s\u1ed1 ti\u1ec1n b\u1eb1ng ph\u1ea7n thu\u1ebf GTGT gi\u1ea3m.<\/li>\n<\/ul>\n

                    \"\"<\/p>\n

                      \n
                    • Tab K\u00ea khai ho\u00e1 \u0111\u01a1n:<\/strong>\n
                        \n
                      • Lo\u1ea1i thu\u1ebf Gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o<\/strong><\/li>\n
                      • \u0110i\u1ec1n \u0111<\/strong>\u1ea7y \u0111\u1ee7<\/strong> \u0111\u00fang gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n thay th\u1ebf (Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,\u2026)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                        \"\"<\/p>\n

                        \u2013 H\u1ea1ch to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n<\/strong><\/span><\/p>\n

                          \n
                        • N\u1ebfu H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n trong kho<\/strong>: h\u1ea1ch to\u00e1n gi\u1ea3m Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong><\/li>\n<\/ul>\n

                          Th\u00eam ch\u1ee9ng t\u1eeb Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/strong> kh\u00f4ng \u0111i\u1ec1n c\u00e1c th\u00f4ng tin % thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, TK Thu\u1ebf GTGT\u00a0<\/strong>(do \u0111\u00e3 h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf), h\u1ea1ch to\u00e1n s\u1ed1 ch\u00eanh l\u1ec7ch v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c:<\/p>\n

                          \"\"<\/p>\n

                            \n
                          • N\u1ebfu H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft: <\/strong>h\u1ea1ch to\u00e1n gi\u1ea3m Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong>\n
                              \n
                            • Th\u00eam Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                              \"\"<\/p>\n

                                \n
                              • Tab K\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf: Kh\u00f4ng t\u00edch<\/strong> C\u00f3 h\u00f3a \u0111\u01a1n <\/strong>(do \u0111\u00e3 ghi nh\u1eadn \u1edf H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf GTGT)<\/li>\n<\/ul>\n

                                \"\"<\/p>\n<\/div><\/div>\n<\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                2.1.2. C\u00e1ch k\u00ea khai<\/span><\/strong><\/h5>\n

                                N\u1ebfu vi\u1ec7c khai b\u1ed5 sung ch\u1ec9\u00a0l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/span><\/strong><\/p>\n

                                =>\u00a0Kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung\u00a0m\u00e0 k\u00ea khai v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i:<\/span><\/strong><\/p>\n

                                  \n
                                • T\u0103ng: k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [38]<\/li>\n
                                • Gi\u1ea3m: k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [37]<\/li>\n
                                • Kh\u00f4ng k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [24], [25]<\/li>\n<\/ul>\n

                                  V\u00ed d\u1ee5:<\/p>\n

                                  \u2013 Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m GI\u1ea2M s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p <\/strong>(k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [38]<\/span>)<\/p>\n

                                    \n
                                  • Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT v\u1edbi t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 40.000.000 \u0111\u1ed3ng, t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 50.000.000 \u0111\u1ed3ng, sau khi k\u00ea khai c\u00f4ng ty ph\u00e1t sinh 10.000.000 \u0111\u1ed3ng Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u1ea1i ch\u1ec9 ti\u00eau [40]<\/span>.<\/strong><\/li>\n<\/ul>\n

                                    \"\"<\/p>\n

                                      \n
                                    • Ng\u00e0y 08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000031 cho h\u00f3a \u0111\u01a1n s\u1ed1 00000012\u00a0l\u00e0m t\u0103ng<\/strong> 1.0000.000 \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>.<\/li>\n
                                    • N\u1ebfu k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean t\u1edd khai b\u1ed5 sung c\u1ee7a th\u00e1ng 7\/2026 th\u00ec s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p gi\u1ea3m<\/strong> t\u1eeb 10.000.000 \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 9.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

                                      C\u00e1ch k\u00ea khai:<\/strong><\/p>\n

                                        \n
                                      • Kh\u00f4ng l\u1eadp T\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong>.<\/li>\n
                                      • K\u00ea s\u1ed1 thu\u1ebf GTGT gi\u1ea3m <\/strong>1.000.000 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau [38]<\/span><\/strong> tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026.<\/li>\n<\/ul>\n

                                        \"\"<\/p>\n

                                        Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m T\u0102NG 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 [38]<\/span>)<\/p>\n

                                          \n
                                        • Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT v\u1edbi t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 70.000.000 \u0111\u1ed3ng, t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 50.000.000 \u0111\u1ed3ng, sau khi k\u00ea khai\u00a0 c\u00f4ng ty ph\u00e1t sinh 20.000.000 \u0111\u1ed3ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong> t\u1ea1i ch\u1ec9 ti\u00eau [43]<\/span>.<\/strong><\/li>\n<\/ul>\n

                                          \"\"<\/p>\n

                                            \n
                                          • Ng\u00e0y 08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000031 cho h\u00f3a \u0111\u01a1n s\u1ed1 00000012\u00a0l\u00e0m t\u0103ng <\/strong>1.0000.000 \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>.<\/li>\n
                                          • N\u1ebfu k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean t\u1edd khai b\u1ed5 sung c\u1ee7a th\u00e1ng 7\/2026, s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau t\u0103ng<\/strong> t\u1eeb 20.000.000 \u0111\u1ed3ng l\u00ean 21.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

                                            C\u00e1ch k\u00ea khai:<\/strong><\/p>\n

                                              \n
                                            • Kh\u00f4ng l\u1eadp T\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong><\/li>\n
                                            • K\u00ea khai s\u1ed1 ti\u1ec1n<\/strong> t\u0103ng <\/strong>1.000.000 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau [38]<\/span><\/strong> tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026<\/li>\n<\/ul>\n

                                              \"\"<\/p>\n

                                              \u2013 Tr\u01b0\u1eddng h\u1ee3p 3: <\/strong>H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m GI\u1ea2M 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 [37]<\/span>)<\/p>\n

                                                \n
                                              • Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT v\u1edbi t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 70.000.000 \u0111\u1ed3ng, t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 50.000.000 \u0111\u1ed3ng, sau khi k\u00ea khai\u00a0 c\u00f4ng ty ph\u00e1t sinh 20.000.000 \u0111\u1ed3ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong> t\u1ea1i ch\u1ec9 ti\u00eau [43]<\/span>.<\/strong><\/li>\n<\/ul>\n

                                                \"\"<\/p>\n

                                                  \n
                                                • Ng\u00e0y 08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000031 cho h\u00f3a \u0111\u01a1n s\u1ed1 00000012\u00a0l\u00e0m gi\u1ea3m <\/strong>1.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>.<\/li>\n
                                                • N\u1ebfu k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean t\u1edd khai b\u1ed5 sung c\u1ee7a th\u00e1ng 7\/2026, s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau gi\u1ea3m<\/strong> t\u1eeb 20.000.000 \u0111\u1ed3ng xu\u1ed1ng 19.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

                                                  C\u00e1ch k\u00ea khai:<\/strong><\/p>\n

                                                    \n
                                                  • Kh\u00f4ng l\u1eadp T\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong><\/li>\n
                                                  • K\u00ea khai s\u1ed1 ti\u1ec1n gi\u1ea3m <\/strong>1.000.000 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau [37]<\/span><\/strong> tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026.<\/li>\n<\/ul>\n

                                                    \"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                     <\/p>\n\n\n\n
                                                    \n
                                                    <\/span><\/p>\n

                                                    2.2. N\u1ebfu vi\u1ec7c khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf<\/strong>
                                                    \n\u0111\u01b0\u1ee3c ho\u00e0n<\/strong><\/h4>\n

                                                    <\/div>

                                                    \n
                                                    2.2.1. C\u00e1ch h\u1ea1ch to\u00e1n<\/strong><\/span><\/h5>\n

                                                    Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

                                                    B\u01b0\u1edbc 1: <\/b>Gi\u1eef nguy\u00ean H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (g\u1ed1c).<\/p>\n

                                                    \"\"<\/p>\n

                                                    B\u01b0\u1edbc 2:<\/strong> H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n

                                                    \u2013 H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n<\/strong><\/p>\n

                                                      \n
                                                    • Th\u00eam Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, t\u00edch ch\u1ecdn H\u1ea1ch to\u00e1n c\u1ed9ng g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/strong>.<\/li>\n
                                                    • T\u1ea1i Tab H\u1ea1ch to\u00e1n:<\/strong>\u00a0h\u1ea1ch to\u00e1n N\u1ee3 TK 1331 \/ C\u00f3 TK 111, 112, 331, S\u1ed1 ti\u1ec1n =0<\/li>\n<\/ul>\n

                                                      \"\"<\/p>\n

                                                        \n
                                                      • Tab K\u00ea khai ho\u00e1 \u0111\u01a1n:<\/strong>\n
                                                          \n
                                                        • Lo\u1ea1i thu\u1ebf T\u0103ng thu\u1ebf \u0111\u1ea7u v\u00e0o<\/strong><\/li>\n
                                                        • \u0110i\u1ec1n \u0111<\/strong>\u1ea7y \u0111\u1ee7<\/strong> \u0111\u00fang gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n thay th\u1ebf (Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,\u2026)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                          \"\"<\/p>\n

                                                          \u2013 H\u1ea1ch to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n<\/strong><\/span><\/p>\n

                                                            \n
                                                          • N\u1ebfu H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n trong kho<\/strong>: h\u1ea1ch to\u00e1n gi\u1ea3m Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong><\/li>\n<\/ul>\n

                                                            Th\u00eam ch\u1ee9ng t\u1eeb Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/strong> kh\u00f4ng \u0111i\u1ec1n c\u00e1c th\u00f4ng tin % thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, TK Thu\u1ebf GTGT\u00a0<\/strong>(do \u0111\u00e3 h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf), h\u1ea1ch to\u00e1n s\u1ed1 ch\u00eanh l\u1ec7ch v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c:<\/p>\n

                                                            \"\"<\/p>\n

                                                              \n
                                                            • N\u1ebfu H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft: <\/strong>h\u1ea1ch to\u00e1n gi\u1ea3m Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong>\n
                                                                \n
                                                              • Th\u00eam Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                                \"\"<\/p>\n

                                                                  \n
                                                                • \u00a0Tab K\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf: Kh\u00f4ng t\u00edch<\/strong> C\u00f3 h\u00f3a \u0111\u01a1n <\/strong>(do \u0111\u00e3 ghi nh\u1eadn \u1edf H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf GTGT)<\/li>\n<\/ul>\n

                                                                  \"\"<\/p>\n

                                                                  B\u01b0\u1edbc 3: <\/strong>V\u00e0o ph\u00e2n h\u1ec7\u00a0Thu\u1ebf<\/strong>, tab\u00a0Khai thu\u1ebf<\/strong>, ch\u1ecdn\u00a0Khai b\u1ed5 sung\\T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/strong><\/p>\n

                                                                  \"\"<\/p>\n

                                                                    \n
                                                                  • T\u1ea1i tab b\u1ea3ng k\u00ea BKMV_01-2\/GTGT b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o nh\u1ea5n Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3 <\/strong>v\u00e0 t\u00edch ch\u1ecdn H\u00f3a \u0111\u01a1n thay th\u1ebf <\/strong>l\u00ean b\u1ea3ng k\u00ea<\/li>\n<\/ul>\n

                                                                    \"\"<\/p>\n

                                                                      \n
                                                                    • Do h\u00f3a \u0111\u01a1n g\u1ed1c \u1edf B\u01b0\u1edbc 1 v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean gi\u00e1 tr\u1ecb n\u00ean khi l\u00ean b\u1ea3ng k\u00ea, h\u00f3a \u0111\u01a1n g\u1ed1c v\u1eabn hi\u1ec3n th\u1ecb nguy\u00ean gi\u00e1 tr\u1ecb ban \u0111\u1ea7u. V\u00ec v\u1eady, t\u1ea1i d\u00f2ng h\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf, s\u1eeda Gi\u00e1 tr\u1ecb HHDV mua v\u00e0o ch\u01b0a c\u00f3 thu\u1ebf = 0 v\u00e0 Thu\u1ebf GTGT =0<\/strong><\/li>\n<\/ul>\n

                                                                      \"\"<\/p>\n

                                                                      B\u01b0\u1edbc 4:<\/strong> Sau khi L\u01b0u<\/strong>\u00a0t\u1edd khai nh\u1ea5n\u00a0H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh.\u00a0<\/b>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd sinh ra ch\u1ee9ng t\u1eeb\u00a0\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/b><\/p>\n

                                                                      S\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ch\u00eanh l\u1ec7ch gi\u1eefa H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf<\/p>\n

                                                                      \"\"<\/p>\n

                                                                      2.2.2 C\u00e1ch k\u00ea khai<\/span><\/strong><\/h5>\n

                                                                      \u2013 K\u1ef3 k\u00ea khai g\u1ed1c ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span>:<\/strong> L\u1eadp t\u1edd khai b\u1ed5 sung cho k\u1ef3 g\u1ed1c v\u00e0 n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf ph\u00e1t sinh + ti\u1ec1n ch\u1eadm n\u1ed9p<\/p>\n

                                                                      V\u00ed d\u1ee5: H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00eam<\/strong><\/p>\n

                                                                        \n
                                                                      • Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT v\u1edbi t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 40.000.000 \u0111\u1ed3ng, t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 50.000.000 \u0111\u1ed3ng, sau khi k\u00ea khai c\u00f4ng ty ph\u00e1t sinh 10.000.000 \u0111\u1ed3ng Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u1ea1i ch\u1ec9 ti\u00eau [40]<\/span>.<\/strong><\/li>\n<\/ul>\n

                                                                        \"\"<\/p>\n

                                                                          \n
                                                                        • Ng\u00e0y 08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000031 cho h\u00f3a \u0111\u01a1n s\u1ed1 00000012\u00a0l\u00e0m gi\u1ea3m <\/strong>1.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>.<\/li>\n
                                                                        • N\u1ebfu k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean t\u1edd khai b\u1ed5 sung c\u1ee7a th\u00e1ng 7\/2026, s\u1ed1 thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p t\u0103ng<\/strong> t\u1eeb 10.000.000 \u0111\u1ed3ng l\u00ean 11.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

                                                                          C\u00e1ch k\u00ea khai:<\/strong><\/p>\n

                                                                            \n
                                                                          • L\u1eadp T\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong>.<\/li>\n
                                                                          • K\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf tr\u00ean t\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026.<\/li>\n<\/ul>\n

                                                                            \"\"<\/p>\n

                                                                              \n
                                                                            • Th\u1ef1c hi\u1ec7n n\u1ed9p th\u00eam<\/strong> 1.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT ph\u00e1t sinh<\/strong> v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

                                                                              \u2013 K\u1ef3 k\u00ea khai g\u1ed1c ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT kh\u1ea5u tr\u1eeb sau khi k\u00ea khai b\u1ed5 sung ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/strong><\/span> L\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0 n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf ph\u00e1t sinh + ti\u1ec1n ch\u1eadm n\u1ed9p + \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 37 c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i<\/p>\n

                                                                              V\u00ed d\u1ee5:<\/p>\n

                                                                                \n
                                                                              • Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT v\u1edbi t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 52.000.000 \u0111\u1ed3ng, t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 50.000.000 \u0111\u1ed3ng, sau khi k\u00ea khai\u00a0 c\u00f4ng ty ph\u00e1t sinh 2.000.000 \u0111\u1ed3ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong> t\u1ea1i ch\u1ec9 ti\u00eau [43]<\/span>.<\/strong><\/li>\n<\/ul>\n

                                                                                \"\"<\/p>\n

                                                                                  \n
                                                                                • Ng\u00e0y 08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000031 cho h\u00f3a \u0111\u01a1n s\u1ed1 00000012\u00a0l\u00e0m gi\u1ea3m <\/strong>3.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>.<\/li>\n
                                                                                • N\u1ebfu k\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean t\u1edd khai b\u1ed5 sung c\u1ee7a th\u00e1ng 7\/2026, ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p <\/strong>1.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

                                                                                  C\u00e1ch k\u00ea khai:<\/strong><\/p>\n

                                                                                    \n
                                                                                  • L\u1eadp T\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong>.<\/li>\n
                                                                                  • K\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf tr\u00ean t\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026.<\/li>\n
                                                                                  • Th\u1ef1c hi\u1ec7n n\u1ed9p th\u00eam 1.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT ph\u00e1t sinh<\/strong> v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.<\/li>\n
                                                                                  • K\u00ea khai s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o gi\u1ea3m <\/strong>2.000.000 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau [37]<\/span><\/strong> tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026.<\/li>\n<\/ul>\n

                                                                                    \"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n

                                                                                     <\/p>\n","protected":false},"excerpt":{"rendered":"

                                                                                    2.1.2. C\u00e1ch k\u00ea khai N\u1ebfu vi\u1ec7c khai b\u1ed5 sung ch\u1ec9\u00a0l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau =>\u00a0Kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung\u00a0m\u00e0 k\u00ea khai v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i: T\u0103ng: k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [38] Gi\u1ea3m: k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [37] Kh\u00f4ng…<\/p>\n","protected":false},"author":137,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,2636],"ht-kb-tag":[],"class_list":["post-82615","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82615","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\/137"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=82615"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82615\/revisions"}],"predecessor-version":[{"id":82693,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82615\/revisions\/82693"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=82615"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=82615"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=82615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}