{"id":12265,"date":"2020-08-14T14:43:19","date_gmt":"2020-08-14T07:43:19","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12265"},"modified":"2020-08-14T14:43:19","modified_gmt":"2020-08-14T07:43:19","slug":"khi-lap-to-khai-thue-gtgt-ky-nay-thay-hoa-don-mua-vao-cac-ky-truoc-thi-phai-lam-the-nao","status":"publish","type":"ht_kb","link":"\/2021\/kb\/khi-lap-to-khai-thue-gtgt-ky-nay-thay-hoa-don-mua-vao-cac-ky-truoc-thi-phai-lam-the-nao\/","title":{"rendered":"Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT k\u1ef3 n\u00e0y th\u1ea5y h\u00f3a \u0111\u01a1n mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<p>V\u1ea5n \u0111\u1ec1: Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT k\u1ef3 n\u00e0y th\u1ea5y h\u00f3a \u0111\u01a1n mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/p>\n<h6><span style=\"color: #ff0000;\">Nguy\u00ean nh\u00e2n 1: Do ch\u01b0a l\u1eadp t\u1edd khai c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/span><\/h6>\n<p style=\"padding-left: 40px;\"><em>V\u00ed d\u1ee5: L\u1eadp t\u1edd khai qu\u00fd 01\/2020 th\u1ea5y h\u00f3a \u0111\u01a1n mua v\u00e0o c\u1ee7a c\u00e1c k\u1ef3 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc<\/em><\/p>\n<p>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/p>\n<ul>\n<li>L\u1eadp l\u1ea1i t\u1edd khai thu\u1ebf GTGT c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 h\u00f3a \u0111\u01a1n mua v\u00e0o k\u1ef3 n\u00e0o l\u00ean \u0111\u00fang b\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a k\u1ef3 \u0111\u00f3.<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd: l\u1eadp t\u1eeb k\u1ef3 thu\u1ebf b\u1eaft \u0111\u1ea7u n\u0103m h\u1ea1ch to\u00e1n d\u1eef li\u1ec7u. V\u00ed d\u1ee5: l\u1eadp qu\u00fd 1 r\u1ed3i \u0111\u1ebfn qu\u00fd 2<\/p>\n<h6><span style=\"color: #ff0000;\"><b>Nguy\u00ean nh\u00e2n 2: Sau khi l\u1eadp t\u1edd khai k\u1ef3 tr\u01b0\u1edbc xong, c\u00f3 s\u1eeda ho\u1eb7c th\u00eam m\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o m\u00e0 kh\u00f4ng l\u1eadp l\u1ea1i t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 \u0111\u00f3<\/b><\/span><\/h6>\n<p>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/p>\n<ul>\n<li>N\u1ebfu k\u1ef3 tr\u01b0\u1edbc th\u1ef1c t\u1ebf k\u1ebf to\u00e1n qu\u00ean, b\u1ecf s\u00f3t ch\u01b0a k\u00ea khai h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean b\u1ea3ng k\u00ea, th\u00ec k\u00ea khai b\u1ed5 sung l\u00ean b\u1ea3ng k\u00ea k\u1ef3 n\u00e0y.<\/li>\n<li>N\u1ebfu k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n n\u00e0y\n<ul style=\"list-style-type: square;\">\n<li>C\u00e1ch 1: X\u00f3a t\u1edd khai k\u1ef3 tr\u01b0\u1edbc \u0111i l\u1eadp l\u1ea1i. Sau \u0111\u00f3 l\u1eadp t\u1edd khai k\u1ef3 n\u00e0y.<\/li>\n<li>C\u00e1ch 2: C\u1eadp nh\u1eadp l\u1ea1i b\u1ea3ng k\u00ea thu\u1ebf GTGT k\u1ef3 tr\u01b0\u1edbc. Xem h\u01b0\u1edbng d\u1eabn <a class=\"externalLink\" href=\"\/2021\/kb\/cach_cap_nhat_lai_bang_ke_thue_khi_sua_chung_tu_da_ke_khai\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u1ea5n \u0111\u1ec1: Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT k\u1ef3 n\u00e0y th\u1ea5y h\u00f3a \u0111\u01a1n mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc Nguy\u00ean nh\u00e2n 1: Do ch\u01b0a l\u1eadp t\u1edd khai c\u00e1c k\u1ef3 tr\u01b0\u1edbc V\u00ed d\u1ee5: L\u1eadp t\u1edd khai qu\u00fd 01\/2020 th\u1ea5y h\u00f3a \u0111\u01a1n mua v\u00e0o c\u1ee7a c\u00e1c k\u1ef3 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc C\u00e1ch kh\u1eafc&#8230;<\/p>\n","protected":false},"author":123,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[],"class_list":["post-12265","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2021\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/users\/123"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=12265"}],"version-history":[{"count":1,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12265\/revisions"}],"predecessor-version":[{"id":12274,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12265\/revisions\/12274"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=12265"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=12265"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=12265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}