{"id":38203,"date":"2024-11-13T09:52:19","date_gmt":"2024-11-13T02:52:19","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=38203"},"modified":"2025-10-31T15:15:58","modified_gmt":"2025-10-31T08:15:58","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":"https:\/\/helpsme.misa.vn\/2023\/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 Qu\u00fd kh\u00e1ch hi\u1ec3u t\u1ed5ng quan c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf, x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m, \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>Ph\u00e2n bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f9ng k\u1ef3 ho\u1eb7c kh\u00e1c k\u1ef3 k\u00ea khai<\/li>\n<li>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n thay th\u1ebf t\u0103ng\/gi\u1ea3m so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c<\/li>\n<li>Quy tr\u00ecnh k\u00ea khai thu\u1ebf GTGT v\u1edbi h\u00f3a \u0111\u01a1n thay th\u1ebf<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ng\u01b0\u1eddi nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME<\/p>\n<p><strong>M\u00f4 t\u1ea3<\/strong>: Ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 Ho\u00e1 \u0111\u01a1n thay th\u1ebf trong tr\u01b0\u1eddng h\u1ee3p nh\u01b0:<\/p>\n<ul>\n<li>Khi h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb <strong>sai s\u00f3t<\/strong>, ng\u01b0\u1eddi b\u00e1n xu\u1ea5t H\u0110 thay th\u1ebf\u00a0 cho h\u00f3a \u0111\u01a1n b\u1ecb sai s\u00f3t \u0111\u00f3.<\/li>\n<li>Khi ng\u01b0\u1eddi mua<strong> tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u00e3 mua<\/strong> th\u00ec ng\u01b0\u1eddi b\u00e1n xu\u1ea5t H\u0110 thay th\u1ebf\u00a0 cho l\u00f4 h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u00f3.<\/li>\n<\/ul>\n<p>Ng\u01b0\u1eddi mua c\u1ea7n x\u00e1c \u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o b\u00ean d\u01b0\u1edbi \u0111\u1ec3 H\u1ea1ch to\u00e1n v\u00e0 K\u00ea khai:<\/p>\n<ul>\n<li><strong>H\u0110 thay th\u1ebf<\/strong> n\u00e0y l\u00e0 <strong>t\u0103ng hay gi\u1ea3m<\/strong> so v\u1edbi Ho\u00e1 \u0111\u01a1n g\u1ed1c?<\/li>\n<li>Th\u1eddi \u0111i\u1ec3m nh\u1eadn H\u0110 thay th\u1ebf th\u00ec h\u00e0ng ho\u00e1 li\u00ean quan Ho\u00e1 \u0111\u01a1n g\u1ed1c <strong>v\u1eabn c\u00f2n t\u1ed3n kho<\/strong> hay <strong>\u0111\u00e3 b\u00e1n h\u1ebft?<\/strong><\/li>\n<\/ul>\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 b\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m <\/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 <\/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>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><\/h5>\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\\S\u1eeda<\/strong> l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00fang v\u1edbi <strong>h\u00f3a \u0111\u01a1n thay th\u1ebf\\ <\/strong>nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28496\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/muavao8.png\" alt=\"\" width=\"927\" height=\"423\" srcset=\"\/2023\/wp-content\/uploads\/2022\/10\/muavao8.png 927w, \/2023\/wp-content\/uploads\/2022\/10\/muavao8-700x319.png 700w, \/2023\/wp-content\/uploads\/2022\/10\/muavao8-800x365.png 800w, \/2023\/wp-content\/uploads\/2022\/10\/muavao8-768x350.png 768w, \/2023\/wp-content\/uploads\/2022\/10\/muavao8-50x23.png 50w, \/2023\/wp-content\/uploads\/2022\/10\/muavao8-60x27.png 60w, \/2023\/wp-content\/uploads\/2022\/10\/muavao8-100x46.png 100w\" sizes=\"auto, (max-width: 927px) 100vw, 927px\" \/><\/p>\n<p><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:\/\/helpsme.misa.vn\/2023\/kb\/html_14040100\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>N\u1ee3 TK 1331 \/ C\u00f3 TK 11x, 331<\/p>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\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>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><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>B\u01b0\u1edbc 1: <\/b>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (g\u1ed1c) gi\u1eef nguy\u00ean.<\/p>\n<p><b>B\u01b0\u1edbc 2: <\/b>Khi l\u1eadp <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem\/\" 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]\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Sau khi c\u1ea5t T\u1edd khai b\u1ed5 sung s\u1ebd c\u00f3 n\u00fat <strong>H\u1ea1ch to\u00e1n \u0110C<\/strong>, \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><\/p>\n<p>N\u1ee3 TK 331 \/ C\u00f3 TK 1331, TK 33311<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-28466 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/11-1.png\" alt=\"\" width=\"891\" height=\"597\" srcset=\"\/2023\/wp-content\/uploads\/2022\/10\/11-1.png 891w, \/2023\/wp-content\/uploads\/2022\/10\/11-1-700x469.png 700w, \/2023\/wp-content\/uploads\/2022\/10\/11-1-800x536.png 800w, \/2023\/wp-content\/uploads\/2022\/10\/11-1-768x515.png 768w, \/2023\/wp-content\/uploads\/2022\/10\/11-1-50x34.png 50w, \/2023\/wp-content\/uploads\/2022\/10\/11-1-60x40.png 60w, \/2023\/wp-content\/uploads\/2022\/10\/11-1-100x67.png 100w\" sizes=\"auto, (max-width: 891px) 100vw, 891px\" \/><\/p>\n<p><b>B\u01b0\u1edbc 4:<\/b> L\u1eadp\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/lap_chung_tu_nghiep_vu_khac\/\" target=\"_blank\" rel=\"noopener\">Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/a> \u0111\u1ec3 h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf GTGT<strong> c\u1ee7a H\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong><\/p>\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<li><strong>Tab Thu\u1ebf:<\/strong> nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n thay th\u1ebf (Gi\u00e1 tr\u1ecb, % thu\u1ebf GTGT, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,\u2026)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-28505 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/muavao9-1.png\" alt=\"\" width=\"860\" height=\"533\" srcset=\"\/2023\/wp-content\/uploads\/2022\/10\/muavao9-1.png 860w, \/2023\/wp-content\/uploads\/2022\/10\/muavao9-1-700x434.png 700w, \/2023\/wp-content\/uploads\/2022\/10\/muavao9-1-800x496.png 800w, \/2023\/wp-content\/uploads\/2022\/10\/muavao9-1-768x476.png 768w, \/2023\/wp-content\/uploads\/2022\/10\/muavao9-1-50x31.png 50w, \/2023\/wp-content\/uploads\/2022\/10\/muavao9-1-60x37.png 60w, \/2023\/wp-content\/uploads\/2022\/10\/muavao9-1-100x62.png 100w\" sizes=\"auto, (max-width: 860px) 100vw, 860px\" \/><\/p>\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><strong>L\u01b0u \u00fd<\/strong><\/p>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>TR\u01af\u1edcNG H\u1ee2P 1: <\/b>N\u1ebfu Ho\u00e1 \u0111\u01a1n thay th\u1ebf\u00a0<b>T\u0102NG <\/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<\/p>\n<ul>\n<li>N\u1ebfu <strong>H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n<\/strong><strong> trong kho: <\/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:\/\/helpsme.misa.vn\/2023\/kb\/kiemkekho\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>N\u1ebfu <strong>H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft:<\/strong> h\u1ea1ch to\u00e1n <strong>t\u0103ng Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> tr\u00ean <a href=\"https:\/\/helpsme.misa.vn\/2023\/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<p>N\u1ee3 TK 632 \/ C\u00f3 TK 331,&#8230;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-28507 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/muavao10.png\" alt=\"\" width=\"860\" height=\"554\" srcset=\"\/2023\/wp-content\/uploads\/2022\/10\/muavao10.png 860w, \/2023\/wp-content\/uploads\/2022\/10\/muavao10-700x451.png 700w, \/2023\/wp-content\/uploads\/2022\/10\/muavao10-800x515.png 800w, \/2023\/wp-content\/uploads\/2022\/10\/muavao10-768x495.png 768w, \/2023\/wp-content\/uploads\/2022\/10\/muavao10-50x32.png 50w, \/2023\/wp-content\/uploads\/2022\/10\/muavao10-60x39.png 60w, \/2023\/wp-content\/uploads\/2022\/10\/muavao10-100x64.png 100w\" sizes=\"auto, (max-width: 860px) 100vw, 860px\" \/><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\"><b>TR\u01af\u1edcNG H\u1ee2P 2: <\/b>N\u1ebfu Ho\u00e1 \u0111\u01a1n thay th\u1ebf<b> GI\u1ea2M<\/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>\n<li aria-level=\"1\">N\u1ebfu <strong>H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n trong kho<\/strong>: h\u1ea1ch to\u00e1n<strong> gi\u1ea3m Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong>\u00a0tr\u00ean\u00a0ch\u1ee9ng t\u1eeb <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/giamgia_hangdamuavenhapkho\/\" 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>\n<li aria-level=\"1\">N\u1ebfu <strong>H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft: <\/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:\/\/helpsme.misa.vn\/2023\/kb\/giamgia_hangdamuavenhapkho\/\" 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>\n<li><strong>L\u01b0u \u00fd:\u00a0<\/strong>Kh\u00f4ng t\u00edch\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<h4><strong>2.2 K\u00ea khai<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%; height: 256px;\">\n<tbody>\n<tr style=\"height: 256px;\">\n<td style=\"width: 100%; height: 256px;\">\n<h5><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><\/h5>\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<h5><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><\/h5>\n<p><b>V\u00ed d\u1ee5: <\/b>Qu\u00fd I\/2022 nh\u1eadn H\u00f3a \u0111\u01a1n mua v\u00e0o s\u1ed1 01. Qu\u00fd III\/2022 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\/2022.<\/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 loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-28512 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/muavao13.png\" alt=\"\" width=\"1726\" height=\"924\" srcset=\"\/2023\/wp-content\/uploads\/2022\/10\/muavao13.png 1726w, \/2023\/wp-content\/uploads\/2022\/10\/muavao13-700x375.png 700w, \/2023\/wp-content\/uploads\/2022\/10\/muavao13-800x428.png 800w, \/2023\/wp-content\/uploads\/2022\/10\/muavao13-768x411.png 768w, \/2023\/wp-content\/uploads\/2022\/10\/muavao13-50x27.png 50w, \/2023\/wp-content\/uploads\/2022\/10\/muavao13-1536x822.png 1536w, \/2023\/wp-content\/uploads\/2022\/10\/muavao13-60x32.png 60w, \/2023\/wp-content\/uploads\/2022\/10\/muavao13-100x54.png 100w\" sizes=\"auto, (max-width: 1726px) 100vw, 1726px\" \/><\/p>\n<p><b>B\u01b0\u1edbc 2: <\/b>L\u1eadp t\u1edd khai <strong>l\u1ea7n \u0111\u1ea7u<\/strong> c\u1ee7a Qu\u00fd III\/2022: 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><b>B\u01b0\u1edbc 3:<\/b> Tr\u00ean t\u1edd khai <strong>l\u1ea7n \u0111\u1ea7u<\/strong> c\u1ee7a Qu\u00fd III\/2022, s\u1ebd c\u00f3 th\u1ec3 x\u1ea3y ra 01 trong 03 t\u00ecnh hu\u1ed1ng nh\u01b0 sau:<\/p>\n<p><strong>T\u00ecnh hu\u1ed1ng 1:<\/strong> N\u1ebfu sau khi l\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2022,\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><strong>T\u00ecnh hu\u1ed1ng 2:<\/strong> N\u1ebfu sau khi l\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2022, <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><strong>T\u00ecnh hu\u1ed1ng 3:<\/strong> N\u1ebfu sau khi l\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2022, 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>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<p><span lang=\"vi-VN\"><\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":124,"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-38203","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\/38203","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\/124"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=38203"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/38203\/revisions"}],"predecessor-version":[{"id":50001,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/38203\/revisions\/50001"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=38203"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=38203"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=38203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}