{"id":12278,"date":"2020-08-14T15:00:28","date_gmt":"2020-08-14T08:00:28","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12278"},"modified":"2026-01-13T14:43:47","modified_gmt":"2026-01-13T07:43:47","slug":"khi-cat-chung-tu-phan-mem-bao-so-tien-thue-gtgt-khong-khop-voi-tien-thue-gtgt-ke-khai-o-muc-thue","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/khi-cat-chung-tu-phan-mem-bao-so-tien-thue-gtgt-khong-khop-voi-tien-thue-gtgt-ke-khai-o-muc-thue\/","title":{"rendered":"Khi c\u1ea5t ch\u1ee9ng t\u1eeb ph\u1ea7n m\u1ec1m b\u00e1o &#8220;S\u1ed1 ti\u1ec1n thu\u1ebf GTGT kh\u00f4ng kh\u1edbp v\u1edbi ti\u1ec1n thu\u1ebf GTGT k\u00ea khai \u1edf m\u1ee5c thu\u1ebf&#8221;?"},"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>\u00a0B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb hi\u1ec3u t\u1ed5ng quan v\u1ec1 nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi ph\u1ea7n m\u1ec1m b\u00e1o l\u1ed7i \u201cS\u1ed1 ti\u1ec1n thu\u1ebf GTGT kh\u00f4ng kh\u1edbp v\u1edbi ti\u1ec1n thu\u1ebf GTGT k\u00ea khai \u1edf m\u1ee5c thu\u1ebf\u201d trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT. Sau khi \u0111\u1ecdc, anh\/ch\u1ecb s\u1ebd bi\u1ebft c\u00e1ch nh\u1eadn di\u1ec7n tr\u01b0\u1eddng h\u1ee3p c\u1ea7n b\u1ecf qua c\u1ea3nh b\u00e1o ho\u1eb7c c\u1ea7n ki\u1ec3m tra l\u1ea1i b\u00fat to\u00e1n thu\u1ebf.<\/p>\n<p><strong>Bi\u1ec3u hi\u1ec7n:\u00a0<\/strong>Khi h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (TK 133), thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (TK 3331) tr\u00ean<b>\u00a0Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi, Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b> nh\u1ea5n c\u1ea5t ph\u1ea7n m\u1ec1m c\u00f3 th\u00f4ng b\u00e1o &#8220;S\u1ed1 ti\u1ec1n thu\u1ebf GTGT h\u1ea1ch to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi ti\u1ec1n thu\u1ebf GTGT k\u00ea khai \u1edf m\u1ee5c thu\u1ebf&#8221;<\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15980 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/17.1.png&quot;\" alt=\"\" width=\"430\" height=\"165\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/17.1.png 430w, \/2026\/wp-content\/uploads\/2020\/08\/17.1-50x19.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/17.1-60x23.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/17.1-100x38.png 100w\" sizes=\"auto, (max-width: 430px) 100vw, 430px\" \/><\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Nh\u1eadn bi\u1ebft l\u1ed7i kh\u00f4ng kh\u1edbp ti\u1ec1n thu\u1ebf GTGT<\/li>\n<li>Ph\u00e2n bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p c\u1ea7n b\u1ecf qua c\u1ea3nh b\u00e1o<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh b\u00fat to\u00e1n thu\u1ebf<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u1eadp ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT<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 x\u1eed l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong><\/p>\n<ul>\n<li>B\u00fat to\u00e1n thu\u1ebf GTGT tr\u00ean tab H\u1ea1ch to\u00e1n v\u00e0 tab Thu\u1ebf kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t.<\/li>\n<li>M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 kh\u00f4ng c\u1ea7n k\u00ea khai thu\u1ebf l\u00ean t\u1edd khai.<\/li>\n<\/ul>\n<p><strong>C\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n<h4><span style=\"color: #ff0000;\">Tr\u01b0\u1eddng h\u1ee3p 1: Kh\u00f4ng ghi nh\u1eadn Thu\u1ebf k\u00ea khai l\u00ean t\u1edd khai<\/span><\/h4>\n<p>V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li><em>Kh\u1ea5u tr\u1eeb thu\u1ebf<\/em><\/li>\n<li><em>\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf<\/em><\/li>\n<li><em>Ho\u00e0n thu\u1ebf<\/em><\/li>\n<li><em>N\u1ed9p thu\u1ebf GTGT<\/em><\/li>\n<li><em>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/em><\/li>\n<li><em>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/em><\/li>\n<li><em>H\u1ea1ch to\u00e1n Thu\u1ebf GTGT h\u00e0ng h\u00f3a mang \u0111i bi\u1ebfu, t\u1eb7ng, m\u1eabu kh\u00f4ng thu ti\u1ec1n, s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9 c\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n (kh\u00f4ng ph\u1ee5c v\u1ee5 H\u0110SXKD)<\/em><\/li>\n<\/ul>\n<p>Th\u00ec b\u1ecf qua th\u00f4ng b\u00e1o n\u00e0y v\u00e0 nh\u1ea5n\u00a0<span style=\"color: #ff0000;\"><b>C\u00f3 <\/b><\/span>\u0111\u1ec3 C\u1ea5t ch\u1ee9ng t\u1eeb.<\/p>\n<h4><span style=\"color: #ff0000;\">Tr\u01b0\u1eddng h\u1ee3p 2: C\u00f3 ghi nh\u1eadn Thu\u1ebf k\u00ea khai l\u00ean t\u1edd khai<\/span><\/h4>\n<p>L\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mua v\u00e0o, b\u00e1n ra kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u00ean<\/p>\n<p>Nh\u1ea5n\u00a0<span style=\"color: #ff0000;\"><b>Kh\u00f4ng<\/b><\/span>\u00a0v\u00e0 ki\u1ec3m tra l\u1ea1i b\u00fat to\u00e1n thu\u1ebf b\u00ean tab\u00a0<b>H\u1ea1ch to\u00e1n<\/b>\u00a0\u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin h\u00f3a \u0111\u01a1n b\u00ean tab\u00a0<b>Thu\u1ebf\u00a0<\/b>ch\u01b0a, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>T\u1ea1i tab <strong>1.H\u1ea1ch to\u00e1n:<\/strong> h\u1ea1ch to\u00e1n \u0111\u1ee7 b\u00fat to\u00e1n ti\u1ec1n h\u00e0ng v\u00e0 ti\u1ec1n thu\u1ebf GTGT, ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n thu\u1ebf (TK1331 ho\u1eb7c 3331)<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15981 size-full\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/17.2.png&quot;\" alt=\"\" width=\"912\" height=\"427\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/17.2.png 912w, \/2026\/wp-content\/uploads\/2020\/08\/17.2-700x328.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/17.2-800x375.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/17.2-768x360.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/17.2-50x23.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/17.2-60x28.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/17.2-100x47.png 100w\" sizes=\"auto, (max-width: 912px) 100vw, 912px\" \/><\/p>\n<ul>\n<li>T\u1ea1i tab <strong>2.Thu\u1ebf:<\/strong> \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin h\u00f3a \u0111\u01a1n: s\u1ed1 ti\u1ec1n thu\u1ebf, % thu\u1ebf GTGT, s\u1ed1 h\u00f3a \u0111\u01a1n, nh\u00f3m HHDV mua v\u00e0o \u0111\u1ec3 k\u00ea khai l\u00ean t\u1edd khai<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><i><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:<\/strong><\/span> V\u1edbi h\u00f3a \u0111\u01a1n GTGT b\u00e1n ra, Nh\u00f3m HHDV mua v\u00e0o b\u1ecf tr\u1ed1ng. <\/i>S\u1ed1 ti\u1ec1n thu\u1ebf GTGT b\u00ean tab <strong>1.H\u1ea1ch to\u00e1n<\/strong> ph\u1ea3i b\u1eb1ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf GTGT b\u00ean tab <strong>2.Thu\u1ebf<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15983 size-full\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/17.3.png&quot;\" alt=\"\" width=\"912\" height=\"404\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/17.3.png 912w, \/2026\/wp-content\/uploads\/2020\/08\/17.3-700x310.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/17.3-800x354.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/17.3-768x340.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/17.3-50x22.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/17.3-60x27.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/17.3-100x44.png 100w\" sizes=\"auto, (max-width: 912px) 100vw, 912px\" \/><\/p>\n<p><em>Xem th\u00eam c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ea7n \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf GTGT kh\u1edbp nhau<a class=\"externalLink\" 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<\/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":[],"class_list":["post-12278","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"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12278","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=12278"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12278\/revisions"}],"predecessor-version":[{"id":59841,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12278\/revisions\/59841"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=12278"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=12278"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=12278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}