{"id":41511,"date":"2025-09-18T15:14:29","date_gmt":"2025-09-18T08:14:29","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&p=41511"},"modified":"2025-11-07T16:11:10","modified_gmt":"2025-11-07T09:11:10","slug":"hach-toan-va-ke-khai-hoa-don-dieu-chinh-giam-dau-vao-do-tra-lai-hang-mua","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/hach-toan-va-ke-khai-hoa-don-dieu-chinh-giam-dau-vao-do-tra-lai-hang-mua\/","title":{"rendered":"H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh GI\u1ea2M \u0111\u1ea7u v\u00e0o do Tr\u1ea3 l\u1ea1i h\u00e0ng mua"},"content":{"rendered":"
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<\/span><\/p>\n

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

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u1ea7u v\u00e0o khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng mua, \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh.<\/p>\n

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

    \n
  • H\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 gi\u00e1 v\u1ed1n khi nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do tr\u1ea3 l\u1ea1i h\u00e0ng<\/li>\n
  • H\u01b0\u1edbng d\u1eabn k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o t\u1edd khai thu\u1ebf GTGT k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n<\/li>\n
  • L\u01b0u \u00fd v\u1ec1 nh\u1eadp th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 c\u00e1ch ghi s\u1ed1 \u00e2m ho\u1eb7c tr\u1eeb s\u1ed1 ti\u1ec1n v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0D\u00e0nh cho k\u1ebf to\u00e1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u1ea7u v\u00e0o do tr\u1ea3 l\u1ea1i h\u00e0ng mua.<\/p>\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. H\u1ea1ch to\u00e1n<\/strong><\/h4>\n

    <\/div>

    \n

    Tr\u01b0\u1eddng h\u1ee3p Ng\u01b0\u1eddi b\u00e1n xu\u1ea5t Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong> do ng\u01b0\u1eddi mua<\/strong> TR\u1ea2 L\u1ea0I H\u00c0NG<\/strong> => khi ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n ghi nh\u1eadn gi\u1ea3m S\u1ed1 l\u01b0\u1ee3ng v\u00e0 Gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1\u00a0<\/strong><\/p>\n

    C\u00e1ch th\u1ef1c hi\u1ec7n:<\/strong> L\u1eadp ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng mua v\u1edbi c\u00e1c th\u00f4ng tin nh\u01b0 sau:<\/p>\n

      \n
    • T\u00edch Ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/li>\n
    • Tab H\u00f3a \u0111\u01a1n<\/strong>: Nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (M\u1eabu s\u1ed1 H\u0110<\/strong>, K\u00fd hi\u1ec7u H\u0110<\/strong>, S\u1ed1 H\u0110<\/strong>, Ng\u00e0y H\u0110<\/strong>)<\/li>\n
    • Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft (M\u00e3 h\u00e0ng, S\u1ed1 l\u01b0\u1ee3ng, \u0110\u01a1n gi\u00e1, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf,\u2026 )<\/li>\n
    • H\u1ea1ch to\u00e1n gi\u1ea3m Gi\u00e1 v\u1ed1n: N\u1ee3 TK 331,11x\u00a0 \/ C\u00f3 TK 15x<\/li>\n<\/ul>\n

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

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

      2.2. K\u00ea khai<\/strong><\/h4>\n

      <\/div>

      \n

      K\u00ea khai v\u00e0o T\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>: K\u00ea khai s\u1ed1 \u00e2m<\/strong>\u00a0ho\u1eb7c tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n h\u00e0ng, ti\u1ec1n thu\u1ebf<\/strong> c\u1ee7a H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau [23] [24] [25].<\/p>\n

      \"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":183,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-41511","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/41511","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\/183"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=41511"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/41511\/revisions"}],"predecessor-version":[{"id":55817,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/41511\/revisions\/55817"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=41511"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=41511"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=41511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}