{"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":"2026-08-24T17:10:28","modified_gmt":"2026-08-24T10:10:28","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:\/\/helpsme2021.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=\"(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 ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf GTGT gi\u1eefa H\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 H\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/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 TK 1331 \/ TK 111, 112, 331, S\u1ed1 ti\u1ec1n =ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf gi\u1eefa h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/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 &#8230; 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=\"(max-width: 434px) 100vw, 434px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/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) (n\u1ebfu c\u00f3)<\/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 style=\"list-style-type: disc;\">\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 style=\"list-style-type: disc;\">\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><b style=\"font-family: inherit; font-size: inherit;\"><br \/>\n<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/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>Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thay th\u1ebf kh\u00e1c k\u1ef3, x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd theo 3 t\u00ecnh hu\u1ed1ng sau:<\/p>\n<h6><strong>T\u00ecnh hu\u1ed1ng 1:\u00a0<\/strong>H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m <strong>s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u0103ng<\/strong>\u00a0ho\u1eb7c l\u00e0m\u00a0<strong>s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n gi\u1ea3m<\/strong>\u00a0c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb sai th\u00ec\u00a0<strong>ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai b\u1ed5 sung:<\/strong><\/h6>\n<ul>\n<li>Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai b\u1ed5 sung tr\u00ean ph\u1ea7n m\u1ec1m\u00a0<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><\/li>\n<li>Th\u1ef1c hi\u1ec7n n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf GTGT t\u0103ng l\u00ean v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh<\/li>\n<li><strong>V\u00ed d\u1ee5:<\/strong> H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00eam\n<ul style=\"list-style-type: disc;\">\n<li>Th\u00e1ng 7\/2026, c\u00f4ng ty nh\u1eadn v\u00e0 \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n mua v\u00e0o s\u1ed1\u00a0<strong>00012580<\/strong>\u00a0v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<strong>50.000.000 \u0111\u1ed3ng<\/strong>, ti\u1ec1n thu\u1ebf GTGT\u00a0<strong>5.000.000 \u0111\u1ed3ng<\/strong> tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7. Tr\u00ean t\u1edd khai th\u00e1ng 7 c\u00f4ng ty \u0111ang ph\u1ea3i n\u1ed9p 2.000.000 \u0111\u1ed3ng<\/li>\n<li>Ng\u00e0y\u00a0<strong>08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn\u00a0<strong>h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000031<\/strong>\u00a0cho h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong>00012580<\/strong>\u00a0do h\u00f3a \u0111\u01a1n g\u1ed1c c\u00f3 sai s\u00f3t. H\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<strong>40.000.000 \u0111\u1ed3ng<\/strong>, ti\u1ec1n thu\u1ebf GTGT\u00a0<strong>4.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li>Nh\u01b0 v\u1eady, so v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai th\u00e1ng 7, h\u00f3a \u0111\u01a1n thay th\u1ebf <strong>l\u00e0m gi\u1ea3m 1.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/li>\n<li>Sau khi r\u00e0 so\u00e1t, h\u00f3a \u0111\u01a1n thay th\u1ebf th\u00e1ng 8 \u0111ang l\u00e0m <strong>s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong> c\u1ee7a th\u00e1ng 7 <strong>t\u0103ng th\u00eam 1.000.000 \u0111\u1ed3ng <\/strong>(T\u1eeb 2.000.000 \u0111\u1ed3ng th\u00e0nh 3.000.000 \u0111\u1ed3ng)<\/li>\n<li><strong style=\"font-family: inherit; font-size: inherit;\">C\u00e1ch k\u00ea khai:<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>L\u1eadp\u00a0<strong>T\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong>.<\/li>\n<li data-section-id=\"bw86k1\" data-start=\"389\" data-end=\"511\">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\/\u00a0<\/b>T\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau s\u1ed1\u00a0<strong>[23] [24] [25]<\/strong>: g\u00f5 l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00fang (Tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf v\u00e0 c\u1ed9ng s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf)\/ Nh\u1ea5n <b>T\u1ed5ng h\u1ee3p KHBS<\/b><\/li>\n<li>Th\u1ef1c hi\u1ec7n\u00a0<strong>n\u1ed9p th\u00eam 1.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT ph\u00e1t sinh<\/strong>\u00a0v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h6><strong>T\u00ecnh hu\u1ed1ng 2:<\/strong> H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m\u00a0<strong>s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p gi\u1ea3m<\/strong> c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb sai th\u00ec <strong>kh\u00f4ng th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai b\u1ed5 sung\u00a0<\/strong>m\u00e0 k\u00ea v\u00e0o <strong>ch\u1ec9 ti\u00eau 38<\/strong> tr\u00ean t\u1edd khai c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thay th\u1ebf<\/h6>\n<ul>\n<li>L\u1eadp t\u1edd khai c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thay th\u1ebf<\/li>\n<li>K\u00ea<strong> s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/strong>\u00a0v\u00e0o\u00a0<strong>ch\u1ec9 ti\u00eau 38 tr\u00ean t\u1edd khai<\/strong>\u00a0n\u00e0y<\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong> n\u1ebfu tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u b\u1ea3ng k\u00ea mua v\u00e0o c\u00f3 l\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec th\u1ef1c hi\u1ec7n nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> v\u00e0 b\u1ecf t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111i \u0111\u1ec3 kh\u00f4ng l\u00ean ch\u1ec9 ti\u00eau 22, 23, 24<\/li>\n<li class=\"isSelectedEnd\"><strong>V\u00ed d\u1ee5:<\/strong>\u00a0H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m GI\u1ea2M s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\n<ul style=\"list-style-type: disc;\">\n<li class=\"isSelectedEnd\">Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n mua v\u00e0o s\u1ed1\u00a0<strong>00012580<\/strong>\u00a0v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<strong>40.000.000 \u0111\u1ed3ng<\/strong>, ti\u1ec1n thu\u1ebf GTGT\u00a0<strong>4.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li class=\"isSelectedEnd\">Sau khi k\u00ea v\u00e0 n\u1ed9p t\u1edd khai th\u00e1ng 7, c\u00f4ng ty x\u00e1c \u0111\u1ecbnh <strong>s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p l\u00e0 10.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li class=\"isSelectedEnd\">Ng\u00e0y\u00a0<strong>08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn\u00a0<strong>h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000031<\/strong>\u00a0cho h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong>00012580<\/strong>. H\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<strong>50.000.000 \u0111\u1ed3ng<\/strong>, ti\u1ec1n thu\u1ebf GTGT\u00a0<strong>5.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li class=\"isSelectedEnd\">So v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 k\u00ea khai th\u00e1ng 7, h\u00f3a \u0111\u01a1n thay th\u1ebf <strong>l\u00e0m t\u0103ng 1.000.000 \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>.<\/li>\n<li class=\"isSelectedEnd\">Sau khi r\u00e0 so\u00e1t, h\u00f3a \u0111\u01a1n thay th\u1ebf th\u00e1ng 8 \u0111ang l\u00e0m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p <strong>gi\u1ea3m 1.000.000 (T\u1eeb 10.000.000 \u0111\u1ed3ng xu\u1ed1ng 9.000.000 \u0111\u1ed3ng)<\/strong><\/li>\n<li class=\"isSelectedEnd\"><strong style=\"font-family: inherit; font-size: inherit;\">C\u00e1ch k\u00ea khai:<\/strong>\n<ul style=\"list-style-type: square;\">\n<li class=\"isSelectedEnd\">Kh\u00f4ng l\u1eadp\u00a0<strong>T\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong><\/li>\n<li class=\"isSelectedEnd\"><strong>K\u00ea s\u1ed1 thu\u1ebf GTGT t\u0103ng 1.000.000 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau <span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[38]<\/span><\/strong>\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026.<\/li>\n<li class=\"isSelectedEnd\">Kh\u00f4ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"776\" data-end=\"796\">[23], [24], [25]<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h6><strong>T\u00ecnh hu\u1ed1ng 3:<\/strong> H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m\u00a0<strong>s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau gi\u1ea3m<\/strong> c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb sai th\u00ec <strong>kh\u00f4ng th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai b\u1ed5 sung<\/strong> m\u00e0 k\u00ea\u00a0v\u00e0o <strong>ch\u1ec9 ti\u00eau 37 tr\u00ean t\u1edd khai <\/strong>c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o<\/h6>\n<ul style=\"list-style-type: circle;\">\n<li>L\u1eadp t\u1edd khai c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thay th\u1ebf<\/li>\n<li>K\u00ea<strong> s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/strong>\u00a0v\u00e0o\u00a0<strong>ch\u1ec9 ti\u00eau 37 tr\u00ean t\u1edd khai<\/strong>\u00a0n\u00e0y<\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong> n\u1ebfu tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u b\u1ea3ng k\u00ea mua v\u00e0o c\u00f3 l\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec th\u1ef1c hi\u1ec7n nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> v\u00e0 b\u1ecf t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111i \u0111\u1ec3 kh\u00f4ng l\u00ean ch\u1ec9 ti\u00eau 22, 23, 24<\/li>\n<li><strong style=\"font-family: inherit; font-size: inherit;\">V\u00ed d\u1ee5: <\/strong><span style=\"font-family: inherit; font-size: inherit;\">H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m GI\u1ea2M s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (k\u00ea v\u00e0o ch\u1ec9 ti\u00eau\u00a0<\/span><span class=\"text-token-text-primary cursor-text rounded-sm\" style=\"font-family: inherit; font-size: inherit;\" data-placeholder-token=\"true\">[37]<\/span><span style=\"font-family: inherit; font-size: inherit;\">)<\/span>\n<ul style=\"list-style-type: disc;\">\n<li>Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n mua v\u00e0o s\u1ed1\u00a0<strong>00012580<\/strong>\u00a0v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<strong>60.000.000 \u0111\u1ed3ng<\/strong>, ti\u1ec1n thu\u1ebf GTGT\u00a0<strong>6.000.000 \u0111\u1ed3ng<\/strong>. Sau khi k\u00ea khai t\u1edd khai th\u00e1ng 7, c\u00f4ng ty c\u00f3\u00a0<strong>20.000.000 \u0111\u1ed3ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong>\u00a0t\u1ea1i ch\u1ec9 ti\u00eau\u00a0<strong><span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[43]<\/span><\/strong>.<\/li>\n<li>Ng\u00e0y\u00a0<strong>08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn\u00a0<strong>h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000031<\/strong>\u00a0cho h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong>00012580<\/strong>. H\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<strong>50.000.000 \u0111\u1ed3ng<\/strong>, ti\u1ec1n thu\u1ebf GTGT\u00a0<strong>5.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li>So v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai, h\u00f3a \u0111\u01a1n thay th\u1ebf\u00a0<strong>l\u00e0m gi\u1ea3m 1.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>.<\/li>\n<li>Sau khi r\u00e0 so\u00e1t, h\u00f3a \u0111\u01a1n thay th\u1ebf th\u00e1ng 8 \u0111ang l\u00e0m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau <strong>gi\u1ea3m t\u1eeb 20.000.000 \u0111\u1ed3ng xu\u1ed1ng 19.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li><strong style=\"font-family: inherit; font-size: inherit;\">C\u00e1ch k\u00ea khai:<\/strong>\n<ul style=\"list-style-type: square;\">\n<li>Kh\u00f4ng l\u1eadp\u00a0<strong>T\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong><\/li>\n<li>Do h\u00f3a \u0111\u01a1n thay th\u1ebf <strong>l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong>, k\u00ea khai s\u1ed1 ti\u1ec1n\u00a0<strong>gi\u1ea3m 1.000.000 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau\u00a0<span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[37]<\/span><\/strong>\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026.<\/li>\n<li>Kh\u00f4ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"776\" data-end=\"796\">[23], [24], [25]<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h6><strong>T\u00ecnh hu\u1ed1ng 4:<\/strong> H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m\u00a0<strong>s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau t\u0103ng<\/strong>\u00a0c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb sai th\u00ec <strong>kh\u00f4ng th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai b\u1ed5 sung<\/strong> m\u00e0 k\u00ea\u00a0v\u00e0o <strong>ch\u1ec9 ti\u00eau 38 tr\u00ean t\u1edd khai <\/strong>c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ea7u v\u00e0o<\/h6>\n<ul style=\"list-style-type: circle;\">\n<li>L\u1eadp t\u1edd khai c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thay th\u1ebf<\/li>\n<li>K\u00ea<strong> s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf<\/strong>\u00a0v\u00e0o\u00a0<strong>ch\u1ec9 ti\u00eau 38 tr\u00ean t\u1edd khai<\/strong>\u00a0n\u00e0y<\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong> n\u1ebfu tr\u00ean t\u1edd khai l\u1ea7n \u0111\u1ea7u b\u1ea3ng k\u00ea mua v\u00e0o c\u00f3 l\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec th\u1ef1c hi\u1ec7n nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> v\u00e0 b\u1ecf t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111i \u0111\u1ec3 kh\u00f4ng l\u00ean ch\u1ec9 ti\u00eau 22, 23, 24<\/li>\n<li><b style=\"font-family: inherit; font-size: inherit;\">V\u00ed d\u1ee5:<\/b><span style=\"font-family: inherit; font-size: inherit;\">\u00a0H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0m T\u0102NG s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (k\u00ea v\u00e0o ch\u1ec9 ti\u00eau\u00a0<\/span><span class=\"text-token-text-primary cursor-text rounded-sm\" style=\"font-family: inherit; font-size: inherit;\" data-placeholder-token=\"true\">[38]<\/span><span style=\"font-family: inherit; font-size: inherit;\">)<\/span>\n<ul style=\"list-style-type: disc;\">\n<li>Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n mua v\u00e0o s\u1ed1\u00a0<strong>00012580<\/strong>\u00a0v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<strong>50.000.000 \u0111\u1ed3ng<\/strong>, ti\u1ec1n thu\u1ebf GTGT\u00a0<strong>5.000.000 \u0111\u1ed3ng<\/strong>. Sau khi k\u00ea khai t\u1edd khai th\u00e1ng 7, c\u00f4ng ty c\u00f3\u00a0<strong>20.000.000 \u0111\u1ed3ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong>\u00a0t\u1ea1i ch\u1ec9 ti\u00eau\u00a0<strong><span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[43]<\/span><\/strong>.<\/li>\n<li>Ng\u00e0y\u00a0<strong>08\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn\u00a0<strong>h\u00f3a \u0111\u01a1n thay th\u1ebf s\u1ed1 00000031<\/strong>\u00a0cho h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong>00012580<\/strong>. H\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<strong>60.000.000 \u0111\u1ed3ng<\/strong>, ti\u1ec1n thu\u1ebf GTGT\u00a0<strong>6.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li>So v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai, h\u00f3a \u0111\u01a1n thay th\u1ebf\u00a0<strong>l\u00e0m t\u0103ng 1.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>. (6.0000.000 \u0111\u1ed3ng &#8211; 5.000.000 \u0111\u1ed3ng)<\/li>\n<li>Sau khi r\u00e0 so\u00e1t, h\u00f3a \u0111\u01a1n thay th\u1ebf th\u00e1ng 8 \u0111ang l\u00e0m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau <strong>t\u0103ng t\u1eeb 20.000.000 \u0111\u1ed3ng l\u00ean 21.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li><strong style=\"font-family: inherit; font-size: inherit;\">C\u00e1ch k\u00ea khai:<\/strong>\n<ul style=\"list-style-type: square;\">\n<li>Kh\u00f4ng l\u1eadp<strong>\u00a0T\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/strong><\/li>\n<li>Do h\u00f3a \u0111\u01a1n thay th\u1ebf <strong>l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/strong>, k\u00ea khai s\u1ed1 ti\u1ec1n\u00a0<strong>t\u0103ng 1.000.000 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau\u00a0<span class=\"text-token-text-primary cursor-text rounded-sm\" data-placeholder-token=\"true\">[38]<\/span><\/strong>\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 8\/2026.<\/li>\n<li>Kh\u00f4ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"776\" data-end=\"796\">[23], [24], [25]<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/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":159,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":""},"ht-kb-category":[2636],"ht-kb-tag":[],"_links":{"self":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/38203"}],"collection":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=38203"}],"version-history":[{"count":5,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/38203\/revisions"}],"predecessor-version":[{"id":73437,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/38203\/revisions\/73437"}],"wp:attachment":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=38203"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=38203"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=38203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}