{"id":38203,"date":"2024-11-13T09:52:19","date_gmt":"2024-11-13T02:52:19","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=38203"},"modified":"2026-03-07T11:30:54","modified_gmt":"2026-03-07T04:30:54","slug":"toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-thay-the-thi-hach-toan-va-ke-khai-nhu-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-nhan-duoc-hoa-don-dau-vao-la-hoa-don-thay-the-thi-hach-toan-va-ke-khai-nhu-the-nao\/","title":{"rendered":"T\u00f4i nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf th\u00ec H\u1ea1ch to\u00e1n v\u00e0 K\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?"},"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 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf, x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 thu\u1ebf ch\u00ednh x\u00e1c.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Ph\u00e2n bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f9ng k\u1ef3 ho\u1eb7c kh\u00e1c k\u1ef3 k\u00ea khai<\/li>\n<li>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n thay th\u1ebf t\u0103ng\/gi\u1ea3m so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c<\/li>\n<li>Quy tr\u00ecnh k\u00ea khai thu\u1ebf GTGT v\u1edbi h\u00f3a \u0111\u01a1n thay th\u1ebf<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ng\u01b0\u1eddi nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p s\u1eed d\u1ee5ng MISA SME<\/p>\n<p><strong>M\u00f4 t\u1ea3<\/strong>: Ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 Ho\u00e1 \u0111\u01a1n thay th\u1ebf trong tr\u01b0\u1eddng h\u1ee3p nh\u01b0:<\/p>\n<ul>\n<li>Khi h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb <strong>sai s\u00f3t<\/strong>, ng\u01b0\u1eddi b\u00e1n xu\u1ea5t H\u0110 thay th\u1ebf\u00a0 cho h\u00f3a \u0111\u01a1n b\u1ecb sai s\u00f3t \u0111\u00f3.<\/li>\n<li>Khi ng\u01b0\u1eddi mua<strong> tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u00e3 mua<\/strong> th\u00ec ng\u01b0\u1eddi b\u00e1n xu\u1ea5t H\u0110 thay th\u1ebf\u00a0 cho l\u00f4 h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u00f3.<\/li>\n<\/ul>\n<p>Ng\u01b0\u1eddi mua c\u1ea7n x\u00e1c \u0111\u1ecbnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o b\u00ean d\u01b0\u1edbi \u0111\u1ec3 H\u1ea1ch to\u00e1n v\u00e0 K\u00ea khai:<\/p>\n<ul>\n<li><strong>H\u0110 thay th\u1ebf<\/strong> n\u00e0y l\u00e0 <strong>t\u0103ng hay gi\u1ea3m<\/strong> so v\u1edbi Ho\u00e1 \u0111\u01a1n g\u1ed1c?<\/li>\n<li>Th\u1eddi \u0111i\u1ec3m nh\u1eadn H\u0110 thay th\u1ebf th\u00ec h\u00e0ng ho\u00e1 li\u00ean quan Ho\u00e1 \u0111\u01a1n g\u1ed1c <strong>v\u1eabn c\u00f2n t\u1ed3n kho<\/strong> hay <strong>\u0111\u00e3 b\u00e1n h\u1ebft?<\/strong><\/li>\n<\/ul>\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 b\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m <\/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>2.1 H\u1ea1ch to\u00e1n <\/strong><\/h4>\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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf C\u00d9NG K\u1ef2 k\u00ea khai ho\u1eb7c ch\u01b0a K\u00ea khai thu\u1ebf Ho\u00e1 \u0111\u01a1n g\u1ed1c<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> M\u1edf Ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u1ee7a H\u00f3a \u0111\u01a1n g\u1ed1c, nh\u1ea5n <strong>B\u1ecf ghi\/ S\u1eeda<\/strong>, ch\u1ecdn m\u1ee5c <strong>\u201cKh\u00f4ng k\u00e8m h\u00f3a \u0111\u01a1n\u201d\/ S\u1eeda<\/strong> l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00fang v\u1edbi <strong>h\u00f3a \u0111\u01a1n thay th\u1ebf\/ <\/strong>nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28496\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/muavao8.png\" alt=\"\" width=\"927\" height=\"423\" srcset=\"\/2026\/wp-content\/uploads\/2022\/10\/muavao8.png 927w, \/2026\/wp-content\/uploads\/2022\/10\/muavao8-700x319.png 700w, \/2026\/wp-content\/uploads\/2022\/10\/muavao8-800x365.png 800w, \/2026\/wp-content\/uploads\/2022\/10\/muavao8-768x350.png 768w, \/2026\/wp-content\/uploads\/2022\/10\/muavao8-50x23.png 50w, \/2026\/wp-content\/uploads\/2022\/10\/muavao8-60x27.png 60w, \/2026\/wp-content\/uploads\/2022\/10\/muavao8-100x46.png 100w\" sizes=\"auto, (max-width: 927px) 100vw, 927px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> C\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m nh\u1eadn H\u00f3a \u0111\u01a1n thay th\u1ebf, v\u00e0o ph\u00e2n h\u1ec7 Mua h\u00e0ng, t\u1ea1i Tab <strong>\u201cNh\u1eadn h\u00f3a \u0111\u01a1n\u201d<\/strong> \u0111\u1ec3 khai b\u00e1o th\u00f4ng tin c\u1ee7a H\u00f3a \u0111\u01a1n thay th\u1ebf, xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/html_14040100\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>N\u1ee3 TK 1331 \/ C\u00f3 TK 11x, 331<\/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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 H\u00f3a \u0111\u01a1n thay th\u1ebf KH\u00c1C K\u1ef2 k\u00ea khai ho\u1eb7c \u0111\u00e3 K\u00ea khai thu\u1ebf Ho\u00e1 \u0111\u01a1n g\u1ed1c.<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>B\u01b0\u1edbc 1: <\/b>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (g\u1ed1c) gi\u1eef nguy\u00ean.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/p>\n<p><em><strong>H\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf GTGT c\u1ee7a H\u00f3a \u0111\u01a1n thay th\u1ebf (ch\u1ec9 khai b\u00e1o th\u00f4ng tin h\u00f3a \u0111\u01a1n tab K\u00ea khai do gi\u00e1 tr\u1ecb ti\u1ec1n thu\u1ebf s\u1ebd h\u1ea1ch to\u00e1n \u1edf B\u01b0\u1edbc 3 khi l\u1eadp t\u1edd khai b\u1ed5 sung)<\/strong><\/em><\/p>\n<ul>\n<li>V\u00e0o <strong>T\u1ed5ng h\u1ee3p\/ Ch\u1ee9ng t\u1eeb NVK\/ Th\u00eam<\/strong><\/li>\n<li><strong>Tab H\u1ea1ch to\u00e1n:<\/strong> h\u1ea1ch to\u00e1n N\u1ee3 TK 1331 \/ C\u00f3 TK 111, 112, 331, S\u1ed1 ti\u1ec1n =0.<\/li>\n<li><strong>Tab K\u00ea khai ho\u00e1 \u0111\u01a1n:<\/strong> nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n thay th\u1ebf (Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,\u2026).<\/li>\n<li>Khi C\u1ea5t ch\u1ee9ng t\u1eeb b\u00e1o &#8220;<strong><em>S\u1ed1 ti\u1ec1n thu\u1ebf h\u1ea1ch to\u00e1n GTGT l\u00e0 0 kh\u00f4ng kh\u1edbp v\u1edbi ti\u1ec1n thu\u1ebf GTGT k\u00ea khai \u1edf m\u1ee5c Thu\u1ebf&#8230;B\u1ea1n c\u00f3 mu\u1ed1n c\u1ea5t ch\u1ee9ng t\u1eeb n\u00e0y kh\u00f4ng?<\/em><\/strong>&#8221; th\u00ec b\u1ecf qua c\u1ea3nh b\u00e1o nh\u1ea5n &#8220;C\u00f3&#8221; \u0111\u1ec3 C\u1ea5t ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-60959\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/011.png\" alt=\"\" width=\"434\" height=\"165\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/011.png 434w, \/2026\/wp-content\/uploads\/2026\/01\/011-50x19.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/011-60x23.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/011-100x38.png 100w\" sizes=\"auto, (max-width: 434px) 100vw, 434px\" \/><\/p>\n<p><em><strong>H\u1ea1ch to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n H\u00f3a \u0111\u01a1n thay th\u1ebf so v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c (do gi\u1eef nguy\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c \u1edf B\u01b0\u1edbc 1)<\/strong><\/em><\/p>\n<ul>\n<li><em>N\u1ebfu h\u00f3a \u0111\u01a1n thay th\u1ebf T\u0102NG s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n so v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c.<\/em><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu\u00a0<strong>H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n<\/strong><strong>\u00a0trong kho:\u00a0<\/strong>h\u1ea1ch to\u00e1n<strong> t\u0103ng th\u00eam Gi\u00e1 tr\u1ecb t\u1ed3n kho: <\/strong>V\u00e0o\u00a0<strong>Ch\u1ee9ng t\u1eeb mua h\u00e0ng qua kho\u00a0<\/strong>ch\u1ecdn\u00a0<strong>Kh\u00f4ng k\u00e8m h\u00f3a \u0111\u01a1n<\/strong>\u00a0(do \u0111\u00e3 h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf), h\u1ea1ch to\u00e1n s\u1ed1 ch\u00eanh l\u1ec7ch v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c.<\/li>\n<li>N\u1ebfu\u00a0<strong>H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft:<\/strong> <strong>h\u1ea1ch to\u00e1n\u00a0t\u0103ng Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<br \/>\n<\/strong> V\u00e0o\u00a0<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n s\u1ed1 ch\u00eanh l\u1ec7ch v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c: N\u1ee3 TK632\/ C\u00f3 TK 331, 11x<\/li>\n<\/ul>\n<\/li>\n<li>N\u1ebfu h\u00f3a \u0111\u01a1n thay th\u1ebf GI\u1ea2M s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n so v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c.\n<ul>\n<li>N\u1ebfu\u00a0<strong>H\u00e0ng v\u1eabn c\u00f2n t\u1ed3n trong kho<\/strong>: h\u1ea1ch to\u00e1n<strong>\u00a0gi\u1ea3m Gi\u00e1 tr\u1ecb t\u1ed3n kho<br \/>\n<\/strong>V\u00e0o <strong>Ch\u1ee9ng t\u1eeb Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/strong>\u00a0ch\u1ecdn\u00a0<strong>Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/strong>\u00a0(do \u0111\u00e3 h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf), h\u1ea1ch to\u00e1n s\u1ed1 ch\u00eanh l\u1ec7ch v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c.<\/li>\n<li>N\u1ebfu\u00a0<strong>H\u00e0ng \u0111\u00e3 b\u00e1n h\u1ebft:\u00a0<\/strong>h\u1ea1ch to\u00e1n gi\u1ea3m\u00a0<strong>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<br \/>\n<\/strong>V\u00e0o\u00a0<strong style=\"font-family: inherit; font-size: inherit;\">Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><span style=\"font-family: inherit; font-size: inherit;\">, <\/span><span style=\"font-family: inherit; font-size: inherit;\">h\u1ea1ch to\u00e1n s\u1ed1 ch\u00eanh l\u1ec7ch v\u1edbi H\u00f3a \u0111\u01a1n g\u1ed1c: N\u1ee3 TK331, 11x\/ C\u00f3 TK 632.<\/span><br \/>\n<b style=\"font-family: inherit; font-size: inherit;\"><\/b><b style=\"font-family: inherit; font-size: inherit;\"><br \/>\n<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b style=\"font-family: inherit; font-size: inherit;\">B\u01b0\u1edbc 3: <\/b><span style=\"font-family: inherit; font-size: inherit;\">L\u1eadp\u00a0<\/span><a style=\"font-family: inherit; font-size: inherit;\" href=\"https:\/\/helpact.misa.vn\/kb\/lap-to-khai-bo-sung-tren-phan-mem-amis-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><strong>T\u1edd khai b\u1ed5 sung thu\u1ebf GTGT<\/strong><\/a><span style=\"font-family: inherit; font-size: inherit;\">\u00a0cho k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf v\u00e0\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">H\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch\u00a0<\/strong><span style=\"font-family: inherit; font-size: inherit;\">gi\u1eefa h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n g\u1ed1c (h\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf)<\/span><\/p>\n<p>Sau khi c\u1ea5t T\u1edd khai b\u1ed5 sung s\u1ebd c\u00f3 n\u00fat <strong>H\u1ea1ch to\u00e1n \u0110C<\/strong>, \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf GTGT\u00a0l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-28466 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/11-1.png\" alt=\"\" width=\"891\" height=\"597\" srcset=\"\/2026\/wp-content\/uploads\/2022\/10\/11-1.png 891w, \/2026\/wp-content\/uploads\/2022\/10\/11-1-700x469.png 700w, \/2026\/wp-content\/uploads\/2022\/10\/11-1-800x536.png 800w, \/2026\/wp-content\/uploads\/2022\/10\/11-1-768x515.png 768w, \/2026\/wp-content\/uploads\/2022\/10\/11-1-50x34.png 50w, \/2026\/wp-content\/uploads\/2022\/10\/11-1-60x40.png 60w, \/2026\/wp-content\/uploads\/2022\/10\/11-1-100x67.png 100w\" sizes=\"auto, (max-width: 891px) 100vw, 891px\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><\/div><\/div><\/span><\/p>\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 K\u00ea khai<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%; height: 256px;\">\n<tbody>\n<tr style=\"height: 256px;\">\n<td style=\"width: 100%; height: 256px;\"><span style=\"font-family: inherit; font-size: inherit;\"><\/div><\/div><\/span><\/p>\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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 1: K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf Ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf.<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>K\u00ea khai h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0o t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/p>\n<p>C\u00e1ch k\u00ea khai nh\u01b0 sau:<\/p>\n<ul>\n<li>N\u1ebfu H\u00f3a \u0111\u01a1n thay th\u1ebf <b>c\u00f9ng k\u1ef3<\/b> v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb b\u1ecb thay th\u1ebf) =&gt; Khi l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb thay th\u1ebf, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 k\u00ea h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean<\/li>\n<li>N\u1ebfu H\u00f3a \u0111\u01a1n thay th\u1ebf <b>kh\u00f4ng<\/b> c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf) =&gt;Khi l\u1eadp t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb thay th\u1ebf, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng t\u1ef1 k\u00ea h\u00f3a \u0111\u01a1n thay th\u1ebf l\u00ean, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n ch\u1ecdn th\u00eam. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/khai-bao-hoa-don-dieu-chinh-thay-the-khac-ky-vao-bang-ke-mua-vao-cua-to-khai-thue-gtgt\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><\/div><\/div><\/span><\/p>\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<h5><strong>Tr\u01b0\u1eddng h\u1ee3p 2: K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf \u0110\u00e3 k\u00ea khai thu\u1ebf.<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u1ea1n l\u1eadp t\u1edd khai b\u1ed5 sung cho k\u1ef3 ph\u00e1t sinh H\u00f3a \u0111\u01a1n g\u1ed1c ( H\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb thay th\u1ebf).<\/p>\n<p><b>V\u00ed d\u1ee5: <\/b>Qu\u00fd I\/2025 nh\u1eadn H\u00f3a \u0111\u01a1n mua v\u00e0o s\u1ed1 01. Qu\u00fd III\/2025 Nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n s\u1ed1 08 l\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n mua v\u00e0o s\u1ed1 01.<\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> L\u1eadp t\u1edd khai b\u1ed5 sung Qu\u00fd I\/2025.<\/p>\n<p>Tr\u00ean t\u1edd khai b\u1ed5 sung, s\u1eeda theo nguy\u00ean t\u1eafc\u00a0<b>Sai \u1edf ch\u1ec9 ti\u00eau n\u00e0o th\u00ec s\u1eeda s\u1ed1 li\u1ec7u \u0111\u00fang \u1edf ch\u1ec9 ti\u00eau \u0111\u00f3.<\/b><\/p>\n<ul>\n<li aria-level=\"1\">T\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau s\u1ed1 <strong>[23] [24] [25]<\/strong>: g\u00f5 l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00fang (l\u1ea5y s\u1ed1 ti\u1ec1n tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u tr\u1eeb \u0111i h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf 01 v\u00e0 c\u1ed9ng theo s\u1ed1 ti\u1ec1n c\u1ee7a h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 08)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-28512 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/muavao13.png\" alt=\"\" width=\"1726\" height=\"924\" srcset=\"\/2026\/wp-content\/uploads\/2022\/10\/muavao13.png 1726w, \/2026\/wp-content\/uploads\/2022\/10\/muavao13-700x375.png 700w, \/2026\/wp-content\/uploads\/2022\/10\/muavao13-800x428.png 800w, \/2026\/wp-content\/uploads\/2022\/10\/muavao13-768x411.png 768w, \/2026\/wp-content\/uploads\/2022\/10\/muavao13-50x27.png 50w, \/2026\/wp-content\/uploads\/2022\/10\/muavao13-1536x822.png 1536w, \/2026\/wp-content\/uploads\/2022\/10\/muavao13-60x32.png 60w, \/2026\/wp-content\/uploads\/2022\/10\/muavao13-100x54.png 100w\" sizes=\"auto, (max-width: 1726px) 100vw, 1726px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n <b>T\u1ed5ng h\u1ee3p KHBS.\u00a0<\/b>Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh tr\u00ean\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh\/ n<\/em>h\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Ki\u1ec3m tra tr\u01b0\u1eddng h\u1ee3p l\u1eadp t\u1edd khai b\u1ed5 sung l\u00e0m t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau th\u00ec nh\u1ea5n\u00a0<b>H\u1ea1ch to\u00e1n \u0110C.\u00a0<\/b>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd sinh ra ch\u1ee9ng t\u1eeb\u00a0<b>\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT.<\/b><\/p>\n<p>Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai b\u1ed5 sung tr\u00ean ph\u1ea7n m\u1ec1m <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><strong>L\u01b0u \u00fd:\u00a0<\/strong>Xem h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd k\u1ebft qu\u1ea3 sau khi khai b\u1ed5 sung<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/cach-xu-ly-ket-qua-sau-khi-tong-hop-khai-bo-sung\/\" target=\"_blank\" rel=\"noopener\"><b>\u00a0t\u1ea1i \u0111\u00e2y.<\/b><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<p><span lang=\"vi-VN\"><\/div><\/span><\/p>\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":[2636],"ht-kb-tag":[],"class_list":["post-38203","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\/38203","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=38203"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/38203\/revisions"}],"predecessor-version":[{"id":66663,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/38203\/revisions\/66663"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=38203"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=38203"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=38203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}