{"id":32922,"date":"2023-10-04T16:09:34","date_gmt":"2023-10-04T09:09:34","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=32922"},"modified":"2025-10-30T10:56:49","modified_gmt":"2025-10-30T03:56:49","slug":"xu-ly-tinh-huong-lap-to-khai-bo-sung-lam-tang-so-thue-gtgt-duoc-khau-tru-duoc-chuyen-sang-ky-sau-tang-chi-tieu-08","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/xu-ly-tinh-huong-lap-to-khai-bo-sung-lam-tang-so-thue-gtgt-duoc-khau-tru-duoc-chuyen-sang-ky-sau-tang-chi-tieu-08\/","title":{"rendered":"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 tr\u01b0\u1eddng h\u1ee3p l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau (t\u0103ng ch\u1ec9 ti\u00eau 08)"},"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 hi\u1ec3u t\u1ed5ng quan c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau (t\u0103ng ch\u1ec9 ti\u00eau 08 tr\u00ean 01-1\/KHBS), nguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd, h\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh 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>C\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/li>\n<li>Quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li>H\u01b0\u1edbng d\u1eabn thao t\u00e1c h\u1ea1ch to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/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<p><strong>Bi\u1ec3u hi\u1ec7n<\/strong>: T\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u c\u00f2n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (ch\u1ec9 ti\u00eau 43).<br \/>\nKhi l\u1eadp T\u1edd khai b\u1ed5 sung thu\u1ebf GTGT, tr\u00ean B\u1ea3n gi\u1ea3i tr\u00ecnh b\u1ed5 sung (01-1\/KHBS) ch\u1ec9 ti\u00eau <strong>T\u1ed5ng c\u1ed9ng (t\u0103ng +, gi\u1ea3m -) kh\u1ea5u tr\u1eeb [08] &gt; 0 (t\u0103ng s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau)<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32575\" src=\"\/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20.png\" alt=\"\" width=\"1136\" height=\"704\" srcset=\"\/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20.png 1136w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-700x434.png 700w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-800x496.png 800w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-768x476.png 768w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-50x31.png 50w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-60x37.png 60w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-100x62.png 100w\" sizes=\"auto, (max-width: 1136px) 100vw, 1136px\" \/><\/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 v\u00e0 gi\u1ea3i ph\u00e1p<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\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<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 1: T\u0103ng s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (do k\u00ea sai s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ea7u v\u00e0o)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong> Do t\u1edd khai l\u1ea7n \u0111\u1ea7u \u0111\u00e3 n\u1ed9p, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u1ea1ch to\u00e1n \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf TK 1331 theo h\u00f3a \u0111\u01a1n, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u00a0theo s\u1ed1 ti\u1ec1n tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u &lt; ph\u00e1t sinh n\u1ee3 TK 1331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i.Sau \u0111\u00f3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh k\u00ea khai sai gi\u00e1 tr\u1ecb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u1eabn \u0111\u1ebfn s\u1ed1 kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u00fang, l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau..<\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\">\n<div tabindex=\"0\" role=\"button\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-32927 size-full\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_9-30-33.png\" alt=\"\" width=\"824\" height=\"360\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_9-30-33.png 824w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_9-30-33-700x306.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_9-30-33-800x350.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_9-30-33-768x336.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_9-30-33-50x22.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_9-30-33-60x26.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_9-30-33-100x44.png 100w\" sizes=\"auto, (max-width: 824px) 100vw, 824px\" \/><\/div>\n<div tabindex=\"0\" role=\"button\"><\/div>\n<div tabindex=\"0\" role=\"button\"><\/div>\n<div tabindex=\"0\" role=\"button\"><\/div>\n<div tabindex=\"0\" role=\"button\"><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/div>\n<div tabindex=\"0\" role=\"button\"><\/div>\n<div tabindex=\"0\" role=\"button\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: #ff0000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p: Mu\u1ed1n s\u1ed1 d\u01b0 TK 1331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i kh\u1edbp v\u1edbi t\u1edd khai thu\u1ebf<\/strong><\/span><\/li>\n<\/ul>\n<\/div>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>ch\u1ee9ng t\u1eeb Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\\ h\u1ea1ch to\u00e1n <strong>N\u1ee3 1388\/C\u00f3 1331<\/strong> s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch v\u1edbi t\u1edd khai, t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1edd khai l\u1ea7n \u0111\u1ea7u.<\/li>\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, nh\u1ea5n v\u00e0o<strong> H\u1ea1ch to\u00e1n \u0110C <\/strong>h\u1ea1ch to\u00e1n <strong>N\u1ee3 1331\/C\u00f3 1388<\/strong> s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh sau khi l\u1eadp t\u1edd khai b\u1ed5 sung, t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung (<strong>t\u00edch ch\u1ecdn k\u00ea l\u00ean t\u1edd khai<\/strong>)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33558\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-02-58.png\" alt=\"\" width=\"916\" height=\"356\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-02-58.png 916w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-02-58-700x272.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-02-58-800x311.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-02-58-768x298.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-02-58-50x19.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-02-58-60x23.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-02-58-100x39.png 100w\" sizes=\"auto, (max-width: 916px) 100vw, 916px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li tabindex=\"0\" role=\"button\">L\u1eadp t\u1edd khai thu\u1ebf GTGT hi\u1ec7n t\u1ea1i, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean ch\u1ec9 ti\u00eau 38 (\u0111i\u1ec1u ch\u1ec9nh t\u0103ng)<\/li>\n<li><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd: <\/strong><\/span>\n<ul style=\"list-style-type: square;\">\n<li>N\u1ebfu kh\u00f4ng sinh ch\u1ee9ng t\u1eeb\u00a0 <strong>H\u1ea1ch to\u00e1n \u0110C<\/strong> tr\u00ean t\u1edd khai b\u1ed5 sung v\u00e0 t\u00edch v\u00e0i \u00f4 <strong>K\u00ea l\u00ean t\u1edd khai<\/strong> th\u00ec b\u1ea1n s\u1ebd t\u1ef1 g\u00f5 tay s\u1ed1 li\u1ec7u l\u00ean C<strong>h\u1ec9 ti\u00eau 38<\/strong> c\u1ee7a t\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i.<\/li>\n<li>S\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf cho k\u1ef3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li>Ng\u00e0y h\u1ea1ch to\u00e1n c\u1ee7a ch\u1ee9ng t\u1eeb <strong>H\u1ea1ch to\u00e1n \u0110C<\/strong> l\u00e0 ng\u00e0y c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #ff0000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p: Kh\u00f4ng c\u1ea7n s\u1ed1 d\u01b0 TK 1331 kh\u1edbp t\u1edd khai<\/strong><\/span>\n<ul style=\"list-style-type: disc;\">\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, kh\u00f4ng nh\u1ea5n v\u00e0o<strong> H\u1ea1ch to\u00e1n \u0110C\u00a0<\/strong><\/li>\n<li>Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i: b\u1ea1n ch\u1ee7 \u0111\u1ed9ng g\u00f5 s\u1ed1 tay \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ea1i ch\u1ec9 ti\u00eau [38] c\u1ee7a t\u1edd khai GTGT hi\u1ec7n t\u1ea1i<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-32941 size-full\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-07-13.png\" alt=\"\" width=\"924\" height=\"115\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-07-13.png 924w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-07-13-700x87.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-07-13-800x100.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-07-13-768x96.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-07-13-50x6.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-07-13-60x7.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-07-13-100x12.png 100w\" sizes=\"auto, (max-width: 924px) 100vw, 924px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh s\u1ebd n\u1eb1m \u1edf d\u01b0 n\u1ee3 TK 1331 \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb ti\u1ebfp.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><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<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra (do k\u00ea khai th\u1eeba ho\u1eb7c sai s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ea7u ra)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n: <\/strong>Do t\u1edd khai l\u1ea7n \u0111\u1ea7u k\u00ea khai th\u1eeba h\u00f3a \u0111\u01a1n b\u00e1n ra ho\u1eb7c k\u00ea khai sai s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra. K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ch\u01b0a \u0111\u00fang d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32944\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-13-23.png\" alt=\"\" width=\"946\" height=\"494\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-13-23.png 946w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-13-23-700x366.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-13-23-800x418.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-13-23-768x401.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-13-23-50x26.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-13-23-60x31.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-13-23-100x52.png 100w\" sizes=\"auto, (max-width: 946px) 100vw, 946px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n ra k\u00ea khai sai:\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu k\u00ea khai th\u1eeba h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n 2 l\u1ea7n th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n x\u00f3a ch\u1ee9ng t\u1eeb th\u1eeba.<\/li>\n<li>N\u1ebfu k\u00ea sai do ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n sai, k\u1ebf to\u00e1n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n g\u1ed1c cho \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<li>T\u00ecnh hu\u1ed1ng n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1edd khai l\u1ea7n \u0111\u1ea7u s\u1ebd c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 tr\u00ean TK 33311 (Do s\u1ed1 kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc \u0111\u00f3 &gt; s\u1ed1 d\u01b0 TK 33311 sau khi ch\u1ec9nh s\u1eeda h\u00f3a \u0111\u01a1n g\u1ed1c n\u00ean tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i TK 33311 s\u1ebd d\u01b0 b\u00ean N\u1ee3)<\/li>\n<li><span style=\"color: #ff0000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p <\/strong><\/span>: <strong>N\u1ebfu b\u1ea1n ch\u1ea5p nh\u1eadn s\u1ed1 d\u01b0 TK 33311 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh<\/strong> sau n\u00e0y th\u00ec b\u1ea1n kh\u00f4ng c\u1ea7n h\u1ea1ch to\u00e1n th\u00eam.\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung v\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5<\/strong> kh\u00e1c h\u1ea1ch to\u00e1n <strong>N\u1ee3 1331\/C\u00f3 33311: <\/strong>s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33562\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-16-34.png\" alt=\"\" width=\"917\" height=\"398\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-16-34.png 917w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-16-34-700x304.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-16-34-800x347.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-16-34-768x333.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-16-34-50x22.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-16-34-60x26.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-17_14-16-34-100x43.png 100w\" sizes=\"auto, (max-width: 917px) 100vw, 917px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i: b\u1ea1n ch\u1ee7 \u0111\u1ed9ng g\u00f5 s\u1ed1 tay \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ea1i ch\u1ec9 ti\u00eau [38] c\u1ee7a t\u1edd khai GTGT hi\u1ec7n t\u1ea1i<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #ff0000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p <\/strong>:<\/span> <strong>N\u1ebfu b\u1ea1n mu\u1ed1n s\u1ed1 d\u01b0 TK 33311 b\u1eb1ng 0 \u0111\u1ec3 kh\u1edbp v\u1edbi ch\u1ec9 ti\u00eau s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40) trong t\u1edd khai l\u1ea7n \u0111\u1ea7u.\u00a0<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>H\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 d\u01b0 N\u1ee3 TK 33311 t\u1ea1i ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>ch\u1ee9ng t\u1eeb Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> h\u1ea1ch to\u00e1n <strong>N\u1ee3 1388\/C\u00f3 33311<\/strong> t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1edd khai l\u1ea7n \u0111\u1ea7u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32946\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-26-39.png\" alt=\"\" width=\"889\" height=\"372\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-26-39.png 889w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-26-39-700x293.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-26-39-800x335.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-26-39-768x321.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-26-39-50x21.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-26-39-60x25.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_10-26-39-100x42.png 100w\" sizes=\"auto, (max-width: 889px) 100vw, 889px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, nh\u1ea5n v\u00e0o<strong> H\u1ea1ch to\u00e1n \u0110C <\/strong>h\u1ea1ch to\u00e1n <strong>N\u1ee3 1331\/1388<\/strong> s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh, t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung (<strong>t\u00edch ch\u1ecdn k\u00ea l\u00ean t\u1edd khai<\/strong>)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32951\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05.png\" alt=\"\" width=\"1022\" height=\"489\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05.png 1022w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-700x335.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-800x383.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-768x367.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-50x24.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-60x29.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-100x48.png 100w\" sizes=\"auto, (max-width: 1022px) 100vw, 1022px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i:\n<ul style=\"list-style-type: square;\">\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean t\u1ea1i ch\u1ec9 ti\u00eau [38].<\/li>\n<li>S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh sau khi b\u1ed5 sung s\u1ebd n\u1eb1m \u1edf d\u01b0 n\u1ee3 TK 1331 \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd: <\/strong><\/span>Ng\u00e0y ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n \u0110C l\u00e0 ng\u00e0y c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/li>\n<\/ul>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><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<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 3: Gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra (do xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n: <\/strong>T\u1edd khai l\u1ea7n \u0111\u1ea7u \u0111\u00e3 n\u1ed9p, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra b\u1ecb sai s\u00f3t, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb, l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32575\" src=\"\/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20.png\" alt=\"\" width=\"1136\" height=\"704\" srcset=\"\/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20.png 1136w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-700x434.png 700w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-800x496.png 800w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-768x476.png 768w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-50x31.png 50w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-60x37.png 60w, \/2026\/wp-content\/uploads\/2023\/09\/2023-09-26_10-56-20-100x62.png 100w\" sizes=\"auto, (max-width: 1136px) 100vw, 1136px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/p>\n<p>B\u01b0\u1edbc 1: Gi\u1eef nguy\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n g\u1ed1c<\/p>\n<p>B\u01b0\u1edbc 2: L\u1eadp v\u00e0 vi\u1ebft h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap-va-phat-hanh-hoa-don-dieu-chinh-theo-nghi-dinh-123-2020-nd-cp\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>B\u01b0\u1edbc 3: H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo h\u01b0\u1edbng d\u1eabn <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\">t\u1ea1i \u0111\u00e2y<\/a>, h\u1ea1ch to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p>B\u01b0\u1edbc 4: Sau khi l\u00e0m t\u1edd khai b\u1ed5 sung, nh\u1ea5n v\u00e0o<strong> H\u1ea1ch to\u00e1n \u0110C <\/strong>h\u1ea1ch to\u00e1n <strong>N\u1ee3 1331\/C\u00f3 1388<\/strong> s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai b\u1ed5 sung (<strong>t\u00edch ch\u1ecdn k\u00ea l\u00ean t\u1edd khai)<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32951\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05.png\" alt=\"\" width=\"1022\" height=\"489\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05.png 1022w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-700x335.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-800x383.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-768x367.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-50x24.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-60x29.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_11-13-05-100x48.png 100w\" sizes=\"auto, (max-width: 1022px) 100vw, 1022px\" \/><\/p>\n<p>B\u01b0\u1edbc 5: V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>\\<strong>ch\u1ee9ng t\u1eeb Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> h\u1ea1ch to\u00e1n: <strong>N\u1ee3 1388\/C\u00f3 33311<\/strong> \u0111\u1ec3 gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf b\u00e1n ra c\u1ee7a TK 33311, TK 1388 tr\u00ean s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-32966\" src=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_13-49-20.png\" alt=\"\" width=\"842\" height=\"378\" srcset=\"\/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_13-49-20.png 842w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_13-49-20-700x314.png 700w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_13-49-20-800x359.png 800w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_13-49-20-768x345.png 768w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_13-49-20-50x22.png 50w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_13-49-20-60x27.png 60w, \/2026\/wp-content\/uploads\/2023\/10\/2023-10-04_13-49-20-100x45.png 100w\" sizes=\"auto, (max-width: 842px) 100vw, 842px\" \/><\/p>\n<p>B\u01b0\u1edbc 6: Khi l\u1eadp t\u1edd khai hi\u1ec7n t\u1ea1i:<br \/>\n&#8211; S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u00ean t\u1ea1i ch\u1ec9 ti\u00eau [38].<br \/>\n&#8211; S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh sau khi b\u1ed5 sung s\u1ebd n\u1eb1m \u1edf d\u01b0 n\u1ee3 TK 1331 \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd: <\/strong><\/span>Ng\u00e0y ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n \u0110C l\u00e0 ng\u00e0y c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/p>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: Calibri, serif; font-size: 12pt;\"><\/div><\/span><\/p>\n<\/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":[2568,2636],"ht-kb-tag":[],"class_list":["post-32922","ht_kb","type-ht_kb","status-publish","format-standard","hentry","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\/32922","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=32922"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/32922\/revisions"}],"predecessor-version":[{"id":48693,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/32922\/revisions\/48693"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=32922"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=32922"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=32922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}