{"id":751,"date":"2019-12-25T17:47:02","date_gmt":"2019-12-25T17:47:02","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=751"},"modified":"2025-10-30T14:41:33","modified_gmt":"2025-10-30T07:41:33","slug":"html_21010100","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/html_21010100\/","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT"},"content":{"rendered":"<div>\n<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 Anh\/Ch\u1ecb hi\u1ec3u t\u1ed5ng th\u1ec3 v\u1ec1 ch\u1ee9c n\u0103ng l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m khi c\u1ea7n b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf. Vi\u1ec7c n\u1eafm r\u00f5 quy tr\u00ecnh n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u00ea khai thu\u1ebf GTGT ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Ch\u1ee9c n\u0103ng l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/li>\n<li>C\u00e1c b\u01b0\u1edbc thao t\u00e1c tr\u00ean giao di\u1ec7n t\u1edd khai b\u1ed5 sung<\/li>\n<li>L\u01b0u \u00fd khi k\u00ea s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh l\u00ean t\u1edd khai<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, l\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung<\/p>\n<\/div>\n<div style=\"line-height: 200%; text-align: justify;\">\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 th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<\/div>\n<p><span style=\"color: black;\">B\u01b0\u1edbc 1: T\u1ea1i giao di\u1ec7n <strong>chi ti\u1ebft c\u1ee7a t\u1edd khai b\u1ed5 sung<\/strong>, nh\u1ea5n <strong>H\u1ea1ch to\u00e1n \u0110C <\/strong>tr\u00ean thanh c\u00f4ng c\u1ee5, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT:<\/span><\/p>\n<p style=\"margin: 5.25pt 0in 5.25pt 0.25in; text-align: justify;\"><strong><span style=\"color: black;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/dieu_chinh_thue_GTGT01.png&quot;\" alt=\"\" \/><\/span><\/strong><\/p>\n<p><span style=\"color: black;\">B\u01b0\u1edbc 2: Nh\u1eadp th\u00eam th\u00f4ng tin v\u1ec1 TK h\u1ea1ch to\u00e1n c\u1ee7a ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span style=\"color: black;\">B\u01b0\u1edbc 3: C\u1ed9t t\u00edch ch\u1ecdn <strong>&#8220;K\u00ea l\u00ean t\u1edd khai&#8221;<\/strong>: N\u1ebfu t\u00edch ch\u1ecdn v\u00e0o \u0111\u00e2y th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT l\u00ean c\u00e1c ch\u1ec9 ti\u00eau \u0110i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0o t\u1edd khai hi\u1ec7n t\u1ea1i<\/span><\/p>\n<p><span style=\"color: black;\">B\u01b0\u1edbc 4: Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-751","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/751","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\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=751"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/751\/revisions"}],"predecessor-version":[{"id":48891,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/751\/revisions\/48891"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=751"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=751"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}