{"id":32796,"date":"2023-09-29T15:27:35","date_gmt":"2023-09-29T08:27:35","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=32796"},"modified":"2025-10-23T11:33:39","modified_gmt":"2025-10-23T04:33:39","slug":"mot-so-tinh-huong-ke-khai-bo-sung-thue-gtgt","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/mot-so-tinh-huong-ke-khai-bo-sung-thue-gtgt\/","title":{"rendered":"Quy tr\u00ecnh k\u00ea khai b\u1ed5 sung v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf GTGT"},"content":{"rendered":"<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 Qu\u00fd kh\u00e1ch n\u1eafm t\u1ed5ng quan c\u00e1c thao t\u00e1c h\u1ea1ch to\u00e1n, k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\/\u0111\u1ea7u ra, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t, l\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0 c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd sau khi b\u1ed5 sung tr\u00ean ph\u1ea7n m\u1ec1m MISA SME.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t (h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3)<\/li>\n<li>H\u1ea1ch to\u00e1n \u0111\u1ea7u ra cho h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m<\/li>\n<li>K\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf \u0111\u1ea7u ra<\/li>\n<li>H\u1ea1ch to\u00e1n khi nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf \u0111\u1ea7u v\u00e0o<\/li>\n<li>L\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT<\/li>\n<li>X\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n sau khi l\u1eadp t\u1edd khai b\u1ed5 sung<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u1eadp t\u1edd khai thu\u1ebf, doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME<\/p>\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 tr\u01b0\u1eddng h\u1ee3p k\u00ea khai<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/xu-ly-hoa-don-sai-sot-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t ( h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3)<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-hach-toan-dau-ra-cho-hoa-don-dieu-chinh-tang-giam-ve-gia-tri\/\" target=\"_blank\" rel=\"noopener\">H\u1ea1ch to\u00e1n \u0111\u1ea7u ra cho h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m gi\u00e1 tr\u1ecb<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cach-ke-khai-hoa-don-gtgt-khi-hoa-don-goc-hd-bi-dieu-chinh-thay-the-va-hoa-don-dieu-chinh-thay-the-phat-sinh-khac-ky\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf \u0111\u1ea7u ra<\/a><\/strong><\/li>\n<li><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-dieu-chinh-thay-the-thi-hach-toan-va-ke-khai-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener\"><strong>H\u1ea1ch to\u00e1n khi nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf \u0111\u1ea7u v\u00e0o<\/strong><\/a><\/li>\n<li><strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cach-xu-ly-ket-qua-sau-khi-tong-hop-khai-bo-sung\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n sau khi l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT<\/a><\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":128,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2636],"ht-kb-tag":[],"class_list":["post-32796","ht_kb","type-ht_kb","status-publish","format-standard","hentry","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\/32796","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\/128"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=32796"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/32796\/revisions"}],"predecessor-version":[{"id":43621,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/32796\/revisions\/43621"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=32796"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=32796"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=32796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}