{"id":34995,"date":"2024-01-25T11:44:17","date_gmt":"2024-01-25T04:44:17","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=34995"},"modified":"2025-10-30T11:10:27","modified_gmt":"2025-10-30T04:10:27","slug":"lam-the-nao-khi-hoa-don-hang-ban-bi-tra-lai-truong-hop-ben-ban-xuat-hd-tra-lai-khong-len-bang-ke-ban-ra","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/lam-the-nao-khi-hoa-don-hang-ban-bi-tra-lai-truong-hop-ben-ban-xuat-hd-tra-lai-khong-len-bang-ke-ban-ra\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra?"},"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 Qu\u00fd kh\u00e1ch hi\u1ec3u t\u1ed5ng quan nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean b\u1ea3ng k\u00ea b\u00e1n ra khi l\u1eadp t\u1edd khai thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m. Sau khi \u0111\u1ecdc, Qu\u00fd kh\u00e1ch s\u1ebd bi\u1ebft c\u00e1ch ki\u1ec3m tra, b\u1ed5 sung h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o b\u1ea3ng k\u00ea \u0111\u00fang quy \u0111\u1ecbnh.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Nguy\u00ean nh\u00e2n h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra<\/li>\n<li>Quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u00e1c k\u1ef3<\/li>\n<li>H\u01b0\u1edbng d\u1eabn thao t\u00e1c b\u1ed5 sung h\u00f3a \u0111\u01a1n v\u00e0o b\u1ea3ng k\u00ea<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u1eadp t\u1edd khai thu\u1ebf, doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME<\/p>\n<\/div><\/div> <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 tr\u01b0\u1eddng h\u1ee3p <\/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: <\/strong><strong>Khi b\u00ean b\u00e1n th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m)<\/strong><\/h4>\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<h5><strong>H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) c\u00f9ng 1 k\u1ef3 k\u00ea khai thu\u1ebf<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>V\u00ed d\u1ee5: H\u00f3a \u0111\u01a1n l\u1eadp 05\/01\/2024 sau \u0111\u00f3\u00a0 ng\u00e0y 10\/01\/2024 b\u00ean mua tr\u1ea3 h\u00e0ng, b\u00ean b\u00e1n th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) c\u00f9ng ng\u00e0y.<\/p>\n<p>Cu\u1ed1i th\u00e1ng, khi l\u1eadp t\u1edd khai: <strong>Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y H\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) l\u00ean b\u1ea3ng k\u00ea ph\u1ee5 l\u1ee5c b\u00e1n ra\u00a0<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34997 size-full\" src=\"\/2023\/wp-content\/uploads\/2024\/01\/2024-01-25_13-34-43.png\" alt=\"\" width=\"1255\" height=\"692\" srcset=\"\/2023\/wp-content\/uploads\/2024\/01\/2024-01-25_13-34-43.png 1255w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-25_13-34-43-700x386.png 700w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-25_13-34-43-800x441.png 800w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-25_13-34-43-768x423.png 768w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-25_13-34-43-50x28.png 50w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-25_13-34-43-60x33.png 60w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-25_13-34-43-100x55.png 100w\" sizes=\"auto, (max-width: 1255px) 100vw, 1255px\" \/><\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c H\u011075 (H\u0110 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh): K\u00ea \u0111\u00fang gi\u00e1 tr\u1ecb doanh thu ch\u01b0a thu\u1ebf l\u00e0 5 tri\u1ec7u, Ti\u1ec1n thu\u1ebf GTGT l\u00e0 500.000 \u0111\u1ed3ng<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh H\u0110183: K\u00ea ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m l\u00e0 (229.073) \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><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<h5><strong>H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) kh\u00e1c k\u1ef3 k\u00ea khai thu\u1ebf<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>V\u00ed d\u1ee5: H\u00f3a \u0111\u01a1n l\u1eadp 05\/01\/2024 sau \u0111\u00f3 sang th\u00e1ng 2 b\u00ean mua tr\u1ea3 h\u00e0ng, b\u00ean b\u00e1n th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) ng\u00e0y 01\/02\/2024.<\/p>\n<p>Khi l\u00ean <strong><span style=\"color: #ff0000;\">t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u<\/span><\/strong> th\u00e1ng 1\/2024 ph\u1ea7n m\u1ec1m s\u1ebd kh\u00f4ng l\u1ea5y \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m) ng\u00e0y 01\/02\/2024. B\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u, tr\u00ean giao di\u1ec7n b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n HHDV b\u00e1n ra, nh\u1ea5n<strong> Ch\u1ecdn H\u0110 thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn ph\u1ea1m vi t\u00ecm ki\u1ebfm h\u00f3a \u0111\u01a1n. Nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00edch ch\u1ecdn c\u00e1c h\u00f3a \u0111\u01a1n thay th\u1ebf\/\u0111i\u1ec1u ch\u1ec9nh c\u1ea7n l\u1ea5y l\u00ean t\u1edd khai.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong><\/p>\n<p><img decoding=\"async\" class=\"\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2022\/06\/bs_7-1.png\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu l\u00e0 h\u00f3a <span style=\"color: #ff0000;\"><strong>\u0111\u01a1n kh\u00e1c k\u1ef3<\/strong><\/span> v\u00e0 <span style=\"color: #ff0000;\"><strong>\u0111\u00e3 n\u1ed9p t\u1edd khai l\u1ea7n \u0111\u1ea7u<\/strong><\/span> th\u00ec b\u1ea1n tham kh\u1ea3o c\u00e1ch x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/cach-ke-khai-hoa-don-gtgt-khi-hoa-don-goc-hd-bi-dieu-chinh-thay-the-va-hoa-don-dieu-chinh-thay-the-phat-sinh-khac-ky\/#truong-hop-1-da-nop-to-khai-lan-dau-sau-do-moi-phat-hien-hoa-don-co-sai-sot\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><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: <\/strong><strong>Khi b\u00ean mua th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u01b0\u1eddng h\u1ee3p b\u00ean mua th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho b\u00ean nh\u00e0 cung c\u1ea5p, h\u00f3a \u0111\u01a1n s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu thu\u1ebf GTGT \u0111\u1ea7u ra.<\/p>\n<p>\u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m tra l\u1ea1i tr\u00ean b\u1ea3ng k\u00ea b\u00e1n ra tr\u00ean t\u1edd khai thu\u1ebf GTGT, n\u1ebfu kh\u00f4ng th\u1ea5y hi\u1ec3n th\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> M\u1edf ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n \u0111ang kh\u00f4ng l\u00ean<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i tab H\u00f3a \u0111\u01a1n, ki\u1ec3m tra c\u1ed9t Nh\u00f3m HHDV mua v\u00e0o n\u1ebfu \u0111ang ch\u1ecdn nh\u00f3m 1 th\u00ec nh\u1ea5n <strong>B\u1ecf ghi<\/strong>\\<strong>S\u1eeda<\/strong>\\<strong> X\u00f3a th\u00f4ng tin t\u1ea1i c\u1ed9t Nh\u00f3m HHDV mua v\u00e0o<\/strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-35024 size-full\" src=\"\/2023\/wp-content\/uploads\/2024\/01\/2024-01-27_13-40-08.png\" alt=\"\" width=\"894\" height=\"379\" srcset=\"\/2023\/wp-content\/uploads\/2024\/01\/2024-01-27_13-40-08.png 894w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-27_13-40-08-700x297.png 700w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-27_13-40-08-800x339.png 800w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-27_13-40-08-768x326.png 768w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-27_13-40-08-50x21.png 50w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-27_13-40-08-60x25.png 60w, \/2023\/wp-content\/uploads\/2024\/01\/2024-01-27_13-40-08-100x42.png 100w\" sizes=\"auto, (max-width: 894px) 100vw, 894px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> X\u00f3a t\u1edd khai \u0111i l\u1eadp l\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":128,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2636],"ht-kb-tag":[],"class_list":["post-34995","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/34995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/128"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=34995"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/34995\/revisions"}],"predecessor-version":[{"id":48717,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/34995\/revisions\/48717"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=34995"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=34995"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=34995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}