{"id":36613,"date":"2024-08-09T15:51:09","date_gmt":"2024-08-09T08:51:09","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=36613"},"modified":"2026-01-15T11:47:40","modified_gmt":"2026-01-15T04:47:40","slug":"doi-chieu-chenh-lech-so-lieu-tren-to-khai-01-gtgt-voi-phu-luc-giam-thue","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/doi-chieu-chenh-lech-so-lieu-tren-to-khai-01-gtgt-voi-phu-luc-giam-thue\/","title":{"rendered":"\u0110\u1ed1i chi\u1ebfu ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 01\/GTGT v\u1edbi ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf ?"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 01\/GTGT v\u00e0 ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf, khi c\u1ea5t t\u1edd khai ch\u01b0\u01a1ng tr\u00ecnh c\u1ea3nh b\u00e1o:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Ch\u1ec9 ti\u00eau 33 kh\u00e1c ch\u1ec9 ti\u00eau 32 * 10% \u2013 T\u1ed5ng c\u1ed9t 6 m\u1ee5c II. H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra trong k\u1ef3 tr\u00ean ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf\u00a0<\/strong><\/li>\n<li><strong>Ch\u1ec9 ti\u00eau 31 l\u1edbn h\u01a1n ch\u1ec9 ti\u00eau 30 * 5%<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/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<h3><b>2. C\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd<\/b><\/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>2.1 Ch\u1ec9 ti\u00eau 33 kh\u00e1c ch\u1ec9 ti\u00eau 32 * 10% \u2013 T\u1ed5ng c\u1ed9t 6 m\u1ee5c II. H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra trong k\u1ef3 tr\u00ean ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-36653\" src=\"\/2026\/wp-content\/uploads\/2024\/08\/GT_canh-bao_1.png\" alt=\"\" width=\"418\" height=\"160\" srcset=\"\/2026\/wp-content\/uploads\/2024\/08\/GT_canh-bao_1.png 418w, \/2026\/wp-content\/uploads\/2024\/08\/GT_canh-bao_1-50x19.png 50w, \/2026\/wp-content\/uploads\/2024\/08\/GT_canh-bao_1-60x23.png 60w, \/2026\/wp-content\/uploads\/2024\/08\/GT_canh-bao_1-100x38.png 100w\" sizes=\"auto, (max-width: 418px) 100vw, 418px\" \/><\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 1: B\u1ea3ng k\u00ea b\u00e1n ra t\u1ed3n t\u1ea1i h\u00f3a \u0111\u01a1n thu\u1ed9c nh\u00f3m 4. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10% c\u00f3 (DT ch\u01b0a thu\u1ebf GTGT*10% &#8211; Ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m) kh\u00e1c Ti\u1ec1n thu\u1ebf GTGT.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-36655\" src=\"\/2026\/wp-content\/uploads\/2024\/08\/GT_NN1.png\" alt=\"\" width=\"1243\" height=\"692\" srcset=\"\/2026\/wp-content\/uploads\/2024\/08\/GT_NN1.png 1243w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1-700x390.png 700w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1-800x445.png 800w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1-768x428.png 768w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1-50x28.png 50w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1-60x33.png 60w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1-100x56.png 100w\" sizes=\"auto, (max-width: 1243px) 100vw, 1243px\" \/><\/p>\n<p>B\u1ea3ng k\u00ea b\u00e1n ra c\u00f3 d\u00f2ng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1ea1i c\u1ed9t Thu\u1ebf GTGT kh\u00e1c gi\u00e1 tr\u1ecb c\u1ed9t (DT ch\u01b0a thu\u1ebf GTGT*10% &#8211; Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m).<\/p>\n<p><em>VD: D\u00f2ng h\u00f3a \u0111\u01a1n s\u1ed1 0000007 c\u00f3 Ti\u1ec1n thu\u1ebf GTGT 9.000VND kh\u00e1c (DT ch\u01b0a thu\u1ebf 90.000 VND *10% &#8211; Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m 1.800 VND).<\/em><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong> K\u1ebf to\u00e1n ki\u1ec3m tra l\u1ea1i c\u00e1c h\u00f3a \u0111\u01a1n b\u1ecb ch\u00eanh l\u1ec7ch n\u00e0y v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho \u0111\u00fang.<\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 2: T\u1ed5ng ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m tr\u00ean nh\u00f3m 4. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10% c\u1ee7a b\u1ea3ng k\u00ea b\u00e1n ra kh\u00f4ng kh\u1edbp v\u1edbi PL gi\u1ea3m thu\u1ebf.<\/strong><\/p>\n<p>Xem th\u00eam h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng t\u1ef1 <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/doi-chieu-chenh-lech-so-lieu-giua-bang-ke-thue-gtgt-ban-ra-bkbr-01-1-gtgt-va-pl-43-2022-qh15-giam-thue-gtgt-theo-nq43\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 3: Do c\u00e1ch th\u1ee9c l\u00e0m tr\u00f2n tr\u00ean ch\u01b0\u01a1ng tr\u00ecnh.<\/strong><\/p>\n<p>N\u1ebfu ph\u00e1t sinh c\u1ea3nh b\u00e1o ch\u00eanh l\u1ec7ch kh\u00f4ng do c\u00e1c nguy\u00ean nh\u00e2n k\u1ec3 tr\u00ean =&gt; S\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 ch\u00eanh l\u1ec7ch v\u00e0i \u0111\u1ed3ng do c\u00e1ch th\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh l\u00e0m tr\u00f2n.<\/p>\n<p>V\u00ec v\u1eady, k\u1ebf to\u00e1n\u00a0c\u1ea7n \u0111\u1ed1i chi\u1ebfu Chi ti\u1ebft danh s\u00e1ch h\u00f3a \u0111\u01a1n, n\u1ebfu S\u1ed1 l\u1ec7ch l\u00e0 s\u1ed1 l\u00e0m tr\u00f2n theo nguy\u00ean t\u1eafc s\u1ed1 h\u1ecdc th\u00ec b\u1ecf qua C\u1ea3nh b\u00e1o.<\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Khi k\u00ea khai thu\u1ebf kh\u00f4ng l\u1eadp k\u00e8m b\u1ea3ng k\u00ea b\u00e1n ra, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n ki\u1ec3m tra l\u1ea1i Gi\u00e1 tr\u1ecb HHDV b\u00e1n ra khi ch\u01b0a c\u00f3 thu\u1ebf su\u1ea5t 10% v\u00e0 ph\u1ea7n ti\u1ec1n thu\u1ebf GTGT \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o: <\/em><\/p>\n<p><em>Ti\u1ec1n thu\u1ebf GTGT\u00a0 = (Gi\u00e1 tr\u1ecb HHDV b\u00e1n ra ch\u01b0a thu\u1ebf * 10% &#8211; Ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u00e3 k\u00ea khai \u1edf ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf)<\/em><\/p>\n<\/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>2.2 <\/strong><strong>Ch\u1ec9 ti\u00eau 31 l\u1edbn h\u01a1n ch\u1ec9 ti\u00eau 30 * 5%<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-36657\" src=\"\/2026\/wp-content\/uploads\/2024\/08\/GT_canh-bao_2.png\" alt=\"\" width=\"415\" height=\"160\" srcset=\"\/2026\/wp-content\/uploads\/2024\/08\/GT_canh-bao_2.png 415w, \/2026\/wp-content\/uploads\/2024\/08\/GT_canh-bao_2-50x19.png 50w, \/2026\/wp-content\/uploads\/2024\/08\/GT_canh-bao_2-60x23.png 60w, \/2026\/wp-content\/uploads\/2024\/08\/GT_canh-bao_2-100x39.png 100w\" sizes=\"auto, (max-width: 415px) 100vw, 415px\" \/><\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 1: B\u1ea3ng k\u00ea b\u00e1n ra t\u1ed3n t\u1ea1i h\u00f3a \u0111\u01a1n thu\u1ed9c nh\u00f3m 3. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% c\u00f3 Ti\u1ec1n thu\u1ebf GTGT l\u1edbn h\u01a1n doanh thu ch\u01b0a thu\u1ebf GTGT*5%.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-36659\" src=\"\/2026\/wp-content\/uploads\/2024\/08\/GT_NN1_5.png\" alt=\"\" width=\"1239\" height=\"716\" srcset=\"\/2026\/wp-content\/uploads\/2024\/08\/GT_NN1_5.png 1239w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1_5-700x405.png 700w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1_5-800x462.png 800w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1_5-768x444.png 768w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1_5-50x29.png 50w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1_5-60x35.png 60w, \/2026\/wp-content\/uploads\/2024\/08\/GT_NN1_5-100x58.png 100w\" sizes=\"auto, (max-width: 1239px) 100vw, 1239px\" \/><\/p>\n<p>B\u1ea3ng k\u00ea b\u00e1n ra c\u00f3 d\u00f2ng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1ea1i c\u1ed9t Thu\u1ebf GTGT l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u1ed9t DT ch\u01b0a thu\u1ebf GTGT*5% .<\/p>\n<p><em>VD: D\u00f2ng h\u00f3a \u0111\u01a1n s\u1ed1 0000009 c\u00f3 Ti\u1ec1n thu\u1ebf GTGT 19.000VND l\u1edbn h\u01a1n (DT ch\u01b0a thu\u1ebf 360.000 VND *5%)<\/em><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong> K\u1ebf to\u00e1n ki\u1ec3m tra l\u1ea1i c\u00e1c h\u00f3a \u0111\u01a1n b\u1ecb ch\u00eanh l\u1ec7ch n\u00e0y v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho \u0111\u00fang.<\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 2: Do c\u00e1ch th\u1ee9c l\u00e0m tr\u00f2n tr\u00ean ch\u01b0\u01a1ng tr\u00ecnh.<\/strong><\/p>\n<p>N\u1ebfu ph\u00e1t sinh c\u1ea3nh b\u00e1o ch\u00eanh l\u1ec7ch kh\u00f4ng do nguy\u00ean nh\u00e2n k\u1ec3 tr\u00ean =&gt; S\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 ch\u00eanh l\u1ec7ch v\u00e0i \u0111\u1ed3ng do c\u00e1ch th\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh l\u00e0m tr\u00f2n.<\/p>\n<p>V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu Chi ti\u1ebft danh s\u00e1ch h\u00f3a \u0111\u01a1n, n\u1ebfu S\u1ed1 l\u1ec7ch l\u00e0 s\u1ed1 l\u00e0m tr\u00f2n theo nguy\u00ean t\u1eafc s\u1ed1 h\u1ecdc th\u00ec b\u1ecf qua C\u1ea3nh b\u00e1o.<\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u1ea3nh b\u00e1o ch\u00eanh l\u1ec7ch khi k\u00ea khai thu\u1ebf kh\u00f4ng l\u1eadp k\u00e8m b\u1ea3ng k\u00ea b\u00e1n ra, ng\u01b0\u1eddi d\u00f9ng vui l\u00f2ng ki\u1ec3m tra l\u1ea1i gi\u00e1 tr\u1ecb nh\u1eadp tay t\u1ea1i 2 tr\u01b0\u1eddng ch\u1ec9 ti\u00eau [30] v\u00e0 [31], \u0111\u1ea3m b\u1ea3o Ti\u1ec1n thu\u1ebf GTGT = DT ch\u01b0a thu\u1ebf GTGT * 5%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"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-36613","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\/36613","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\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=36613"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/36613\/revisions"}],"predecessor-version":[{"id":60059,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/36613\/revisions\/60059"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=36613"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=36613"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=36613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}