{"id":12341,"date":"2020-08-14T16:28:40","date_gmt":"2020-08-14T09:28:40","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&p=12341"},"modified":"2025-10-29T16:53:44","modified_gmt":"2025-10-29T09:53:44","slug":"lam-the-nao-khi-ke-khai-thua-tien-thue-gtgt-cua-hoa-don-dau-vao-va-da-het-thoi-han-nop-to-khai","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-khi-ke-khai-thua-tien-thue-gtgt-cua-hoa-don-dau-vao-va-da-het-thoi-han-nop-to-khai\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi k\u00ea khai th\u1eeba ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai?"},"content":{"rendered":"
<\/span><\/p>\n

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

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm t\u1ed5ng quan quy tr\u00ecnh x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n k\u00ea khai th\u1eeba ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o sau khi \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT. Sau khi \u0111\u1ecdc, anh\/ch\u1ecb s\u1ebd bi\u1ebft c\u00e1ch l\u1eadp t\u1edd khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n

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

    \n
  • Quy tr\u00ecnh l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT<\/li>\n
  • X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/li>\n
  • X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n
  • H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/li>\n
  • L\u01b0u \u00fd v\u1ec1 k\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ch\u1ee9c n\u0103ng k\u00ea khai thu\u1ebf GTGT
    \n<\/div><\/div>

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

    2. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/strong><\/h3>\n

    <\/div>

    \n
      \n
    • Ti\u1ebfn h\u00e0nh l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT cho k\u1ef3 k\u00ea khai sai: th\u1ef1c hi\u1ec7n \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 li\u1ec7u cho \u0111\u00fang tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau<\/b> [23] [24] v\u00e0 [25]<\/strong><\/li>\n<\/ul>\n\n\n\n
      <\/div><\/div>
      <\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p 1: K\u00ea khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong><\/h4>\n

      <\/div>

      \n

      V\u00ed d\u1ee5:<\/strong> Qu\u00fd 01\/2020 doanh nghi\u1ec7p k\u00ea khai thu\u1ebf nh\u01b0 sau:<\/em><\/p>\n

      [23] = 100.000.000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 [32] = 80.000.000<\/em>
      \n[24] = 10.000.000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 [33] = 8.000.000<\/em>
      \n[25] = 10.000.000<\/em><\/p>\n

      \"\"<\/p>\n

      \u0110\u1ebfn ng\u00e0y 10\/05\/2020 (t\u1ee9c Q\u00fay 2), ph\u00e1t hi\u1ec7n k\u00ea khai th\u1eeba 1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf l\u00e0 10.000.000, ti\u1ec1n thu\u1ebf l\u00e0 1.000.000<\/em><\/p>\n

      C\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n

      B\u01b0\u1edbc 1:<\/strong> L\u1eadp t\u1edd khai b\u1ed5 sung cho qu\u00fd sai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 3 ch\u1ec9 ti\u00eau 23, 24, 25 \u0111i\u1ec1n l\u1ea1i s\u1ed1 \u0111\u00fang<\/p>\n

      [23] = 100.000.000 – 10.000.000 = 90.000.000
      \n[24] = 10.000.000 – 1.000.000 = 9.000.000
      \n[25] = 10.000.000 – 1.000.000 = 9.000.000<\/p>\n

      \"\"<\/p>\n

      B\u01b0\u1edbc 2:<\/strong> Sau \u0111\u00f3, nh\u1ea5n T\u1ed5ng h\u1ee3p KHBS <\/b><\/p>\n

      B\u01b0\u1edbc 3:<\/strong> T\u1ea1i B\u1ea3n gi\u1ea3i tr\u00ecnh, khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh<\/b>, ch\u1ec9 ti\u00eau\u00a043. Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/b> l\u00ean s\u1ed1 \u00e2m<\/p>\n

        \n
      • V\u00ed d\u1ee5 (1.000.000) – t\u1ee9c l\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau 1.000.000<\/li>\n<\/ul>\n

        \"\"<\/p>\n

        B\u01b0\u1edbc 4:<\/strong> Sau \u0111\u00f3 nh\u1ea5n C\u1ea5t<\/b>\u00a0r\u1ed3i nh\u1ea5n\u00a0H\u1ea1ch to\u00e1n \u0110C<\/b><\/p>\n

        B\u01b0\u1edbc 5:<\/strong> Ph\u1ea7n m\u1ec1m sinh ra ch\u1ee9ng t\u1eeb \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/b>: s\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n cho \u0111\u00fang r\u1ed3i nh\u1ea5n C\u1ea5t\u00a0<\/b>(v\u00ed d\u1ee5 ghi N\u1ee3 TK331\/C\u00f3 TK1331)<\/p>\n

        \"\"<\/p>\n

          \n
        • Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00edch v\u00e0o \u00f4\u00a0K\u00ea l\u00ean t\u1edd khai<\/b>\u00a0tr\u00ean ch\u1ee9ng t\u1eeb\u00a0\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/b><\/li>\n<\/ul>\n

          B\u01b0\u1edbc 6:<\/strong> Khi l\u1eadp t\u1edd khai Qu\u00fd hi\u1ec7n t\u1ea1i, ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0o ch\u1ec9 ti\u00eau 37.\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/b><\/p>\n

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

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

          Tr\u01b0\u1eddng h\u1ee3p 2: K\u00ea khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong><\/h4>\n

          <\/div>

          \n

          V\u00ed d\u1ee5:<\/strong> Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1edd khai qu\u00fd 01\/2020 theo s\u1ed1 li\u1ec7u gi\u1ed1ng tr\u01b0\u1eddng h\u1ee3p 1, \u0111\u1ebfn ng\u00e0y 15\/05\/2020, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n k\u00ea khai th\u1eeba h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf l\u00e0 30.000.000, ti\u1ec1n thu\u1ebf l\u00e0 3.000.000 <\/em><\/p>\n

          => Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng thu\u1ebf 1.000.000<\/em><\/p>\n

          C\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n

          B\u01b0\u1edbc 1:<\/strong> L\u1eadp t\u1edd khai b\u1ed5 sung cho qu\u00fd sai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 3 ch\u1ec9 ti\u00eau 23, 24, 25 \u0111i\u1ec1n l\u1ea1i s\u1ed1 \u0111\u00fang
          \n[23] = 100.000.000 – 30.000.000 = 70.000.000
          \n[24] = 10.000.000 – 3.000.000 = 7.000.000
          \n[25] = 10.000.000 – 3.000.000 = 7.000.000<\/p>\n

          \"\"<\/p>\n

          B\u01b0\u1edbc 2:<\/strong> Sau \u0111\u00f3, nh\u1ea5n T\u1ed5ng h\u1ee3p KHBS<\/b><\/p>\n

          B\u01b0\u1edbc 3:<\/strong> T\u1ea1i B\u1ea3n gi\u1ea3i tr\u00ecnh, khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh<\/b>, ch\u1ec9 ti\u00eau\u00a043. Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/b> l\u00ean s\u1ed1 \u00e2m v\u00e0 ch\u1ec9 ti\u00eau 40. Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3<\/strong> l\u00ean s\u1ed1 d\u01b0\u01a1ng<\/p>\n

            \n
          • V\u00ed d\u1ee5 ch\u1ec9 ti\u00eau 43 l\u00e0 (2.000.000) – t\u1ee9c l\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau 2.000.000 v\u00e0 ch\u1ec9 ti\u00eau 40 l\u00e0 1.000.000 – t\u1ee9c s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam trong k\u1ef3 \u0111\u00f3 t\u0103ng 1.000.000<\/li>\n<\/ul>\n

            \"\"<\/p>\n

            B\u01b0\u1edbc 4:<\/strong> Sau \u0111\u00f3 nh\u1ea5n C\u1ea5t<\/b>\u00a0r\u1ed3i nh\u1ea5n\u00a0H\u1ea1ch to\u00e1n \u0110C<\/b><\/p>\n

            B\u01b0\u1edbc 5:<\/strong> Ph\u1ea7n m\u1ec1m sinh ra ch\u1ee9ng t\u1eeb \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/b>, s\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n cho \u0111\u00fang r\u1ed3i nh\u1ea5n C\u1ea5t<\/b><\/p>\n

            V\u00ed d\u1ee5: tr\u01b0\u1eddng h\u1ee3p n\u00e0y h\u1ea1ch to\u00e1n<\/em><\/p>\n

            N\u1ee3 TK 331\/C\u00f3 TK 1331: S\u1ed1 ti\u1ec1n 2.000.000 (gi\u1ea3m thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/em><\/p>\n

            N\u1ee3 TK 331\/C\u00f3 TK33311: S\u1ed1 ti\u1ec1n 1.000.000 (thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p)<\/em><\/p>\n

            \"\"<\/p>\n

            L\u01b0u \u00fd:<\/strong><\/p>\n

              \n
            • \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/b> (Ch\u1ec9 ti\u00eau 43) l\u00e0 gi\u1ea3m => Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00edch v\u00e0o \u00f4 K\u00ea l\u00ean t\u1edd khai tr\u00ean ch\u1ee9ng t\u1eeb \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT, s\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb tr\u00ean ch\u1ec9 ti\u00eau 37.\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m\u00a0<\/b>thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc tr\u00ean t\u1edd khai qu\u00fd hi\u1ec7n t\u1ea1i<\/li>\n
            • \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n\u00a0Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p<\/b> (ch\u1ec9 ti\u00eau 40) l\u00e0 1.000.000 => Ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf 1.000.000 v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p t\u01b0\u01a1ng \u1ee9ng cho c\u01a1 quan thu\u1ebf.\n

              \"\"<\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/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-12341","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\/12341","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=12341"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12341\/revisions"}],"predecessor-version":[{"id":48171,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12341\/revisions\/48171"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=12341"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=12341"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=12341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}