{"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":"2025-10-23T16:27:31","modified_gmt":"2025-10-23T09:27:31","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":"https:\/\/helpsme.misa.vn\/2026\/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":"<div class=\"su-accordion su-u-trim\"> <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> B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb hi\u1ec3u t\u1ed5ng quan c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh h\u00f3a \u0111\u01a1n mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai thu\u1ebf GTGT k\u1ef3 n\u00e0y, nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd ph\u00f9 h\u1ee3p. Sau khi \u0111\u1ecdc, anh\/ch\u1ecb s\u1ebd bi\u1ebft c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u00ea khai \u0111\u00fang k\u1ef3, \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Nguy\u00ean nh\u00e2n h\u00f3a \u0111\u01a1n mua v\u00e0o k\u1ef3 tr\u01b0\u1edbc xu\u1ea5t hi\u1ec7n tr\u00ean t\u1edd khai k\u1ef3 n\u00e0y<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi ch\u01b0a l\u1eadp t\u1edd khai c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi \u0111\u00e3 l\u1eadp t\u1edd khai nh\u01b0ng ph\u00e1t sinh s\u1eeda, th\u00eam h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean khai thu\u1ebf<br \/>\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. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><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><\/strong><\/p>\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><strong>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/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<p><strong><span style=\"color: #ff0000;\">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<\/span><\/strong><\/p>\n<p><strong>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/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: disc;\">\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=\"\/2026\/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<div class=\"max-w-&#091;60%&#093; flex flex-col justify-end\">\n<div id=\"msg_68f98154651ec386a70bae39\" class=\"message-overflow relative min-h-&#091;44px&#093; false\" data-v-25772116=\"\">\n<div class=\"text-message-content whitespace-pre-wrap high-light-text others-message-last my-message-last message-content text-start relative w-fit max-w-full message-common bg-primary text-white &#091;&amp;_.highlight&#093;:bg-Brand-Primary-400\" data-v-25772116=\"\"><\/div><\/div> <\/div><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[3538,3537],"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","ht_kb_tag-hoa-don-mua-vao-quy-truoc","ht_kb_tag-hoa-don-mua-vao-thang-truoc"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=12265"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12265\/revisions"}],"predecessor-version":[{"id":43969,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12265\/revisions\/43969"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=12265"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=12265"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=12265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}