{"id":41473,"date":"2025-09-18T11:18:45","date_gmt":"2025-09-18T04:18:45","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=41473"},"modified":"2026-08-20T13:47:26","modified_gmt":"2026-08-20T06:47:26","slug":"hach-toan-va-ke-khai-hoa-don-dieu-chinh-tang-dau-vao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hach-toan-va-ke-khai-hoa-don-dieu-chinh-tang-dau-vao\/","title":{"rendered":"H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh T\u0102NG \u0111\u1ea7u v\u00e0o do sai s\u00f3t"},"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 style=\"text-align: justify;\"><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 tr\u1ecb \u0111\u1ea7u v\u00e0o do sai s\u00f3t, \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang gi\u00e1 tr\u1ecb t\u1ed3n kho, gi\u00e1 v\u1ed1n v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh c\u00f3 ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung kh\u00f4ng<\/p>\n<p style=\"text-align: justify;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>H\u1ea1ch to\u00e1n t\u0103ng gi\u00e1 tr\u1ecb t\u1ed3n kho, gi\u00e1 v\u1ed1n v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/li>\n<li>H\u01b0\u1edbng d\u1eabn k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u ho\u1eb7c b\u1ed5 sung<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0D\u00e0nh cho k\u1ebf to\u00e1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u1ea7u v\u00e0o do sai s\u00f3t.<\/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<h3><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/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><strong>Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG C\u00d2N T\u1ed2N TRONG KHO<\/strong><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\"><b>B\u01b0\u1edbc 1:<\/b> H\u1ea1ch to\u00e1n <strong>t\u0103ng Gi\u00e1 tr\u1ecb t\u1ed3n kho<\/strong>\u00a0b\u1eb1ng thao t\u00e1c Ki\u1ec3m k\u00ea kho, xem\u00a0<a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/kiemkekho\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><strong>B\u01b0\u1edbc 2: <\/strong>L\u1eadp<strong> ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\u00a0<\/strong>h\u1ea1ch to\u00e1n<strong> t\u0103ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n<ul>\n<li>Xem h\u01b0\u1edbng d\u1eabn l\u1eadp c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap_chung_tu_nghiep_vu_khac\/\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li><strong>Tab H\u1ea1ch to\u00e1n:<\/strong> H\u1ea1ch to\u00e1n N\u1ee3 TK 1331\/C\u00f3 TK 111, 112, 331<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-28482 aligncenter\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/muavao1.png\" alt=\"\" width=\"860\" height=\"555\" srcset=\"\/2026\/wp-content\/uploads\/2022\/10\/muavao1.png 860w, \/2026\/wp-content\/uploads\/2022\/10\/muavao1-700x452.png 700w, \/2026\/wp-content\/uploads\/2022\/10\/muavao1-800x516.png 800w, \/2026\/wp-content\/uploads\/2022\/10\/muavao1-768x496.png 768w, \/2026\/wp-content\/uploads\/2022\/10\/muavao1-50x32.png 50w, \/2026\/wp-content\/uploads\/2022\/10\/muavao1-60x39.png 60w, \/2026\/wp-content\/uploads\/2022\/10\/muavao1-100x65.png 100w\" sizes=\"auto, (max-width: 860px) 100vw, 860px\" \/><\/li>\n<li><strong>Tab Thu\u1ebf:<\/strong> Nh\u1eadp th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (% Thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,&#8230;)<\/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<p><strong>Tr\u01b0\u1eddng h\u1ee3p  2: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG \u0110\u00c3 B\u00c1N H\u1ebeT<\/strong><\/p>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>L\u1eadp ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c <\/strong>h\u1ea1ch to\u00e1n<strong> t\u0103ng Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> v\u00e0<strong> Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n<ul>\n<li>C\u00e1ch l\u1eadp Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c: Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lap_chung_tu_nghiep_vu_khac\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<li><strong>Tab H\u1ea1ch to\u00e1n<\/strong>: h\u1ea1ch to\u00e1n <strong>t\u0103ng Gi\u00e1 v\u1ed1n<\/strong> <em>(N\u1ee3 TK 632\/C\u00f3 TK 11x, 331)<\/em> v\u00e0 <strong>t\u0103ng ti\u1ec1n Thu\u1ebf GTGT<\/strong> <em>(N\u1ee3 TK 1331\/C\u00f3 TK 11x, 331)<\/em><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28485\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/muavao3.png\" alt=\"\" width=\"860\" height=\"533\" srcset=\"\/2026\/wp-content\/uploads\/2022\/10\/muavao3.png 860w, \/2026\/wp-content\/uploads\/2022\/10\/muavao3-700x434.png 700w, \/2026\/wp-content\/uploads\/2022\/10\/muavao3-800x496.png 800w, \/2026\/wp-content\/uploads\/2022\/10\/muavao3-768x476.png 768w, \/2026\/wp-content\/uploads\/2022\/10\/muavao3-50x31.png 50w, \/2026\/wp-content\/uploads\/2022\/10\/muavao3-60x37.png 60w, \/2026\/wp-content\/uploads\/2022\/10\/muavao3-100x62.png 100w\" sizes=\"auto, (max-width: 860px) 100vw, 860px\" \/><\/li>\n<li><strong>Tab Thu\u1ebf:<\/strong> nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf, Ng\u00e0y H\u0110, S\u1ed1 H\u0110,&#8230;)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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. K\u00ea khai<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng:<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong>\u00a0K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\u00a0<strong>Ch\u01b0a<\/strong><strong> l\u1eadp t\u1edd khai thu\u1ebf.<\/strong><\/p>\n<ul>\n<li>K\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>N\u1ebfu h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c k\u1ef3, xem c\u00e1ch k\u00ea khai <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><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh\u00a0<strong>\u0110<\/strong><strong>\u00e3 k\u00ea khai thu\u1ebf.<\/strong><\/p>\n<p>Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u00e1c k\u1ef3, x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd theo 2 t\u00ecnh hu\u1ed1ng sau:<\/p>\n<p><strong>T\u00ecnh hu\u1ed1ng 1:<\/strong> H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m <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 \u0111i\u1ec1u ch\u1ec9nh<\/p>\n<ul>\n<li>L\u1eadp t\u1edd khai c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>K\u00ea<strong> s\u1ed1 ti\u1ec1n thu\u1ebf GTGT t\u0103ng tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/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>\u00a0n\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 \u0111i\u1ec1u ch\u1ec9nh nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec th\u1ef1c hi\u1ec7n nh\u1ea5n\u00a0<strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>\u00a0v\u00e0 b\u1ecf t\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111i<\/li>\n<li><strong style=\"font-family: inherit; font-size: inherit;\" data-start=\"831\" data-end=\"893\">V\u00ed d\u1ee5: Gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (k\u00ea v\u00e0o ch\u1ec9 ti\u00eau [38])<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\" data-start=\"895\" data-end=\"1307\">\n<li data-section-id=\"1cx0456\" data-start=\"895\" data-end=\"1019\">Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7 v\u1edbi Ch\u1ec9 ti\u00eau <strong data-start=\"962\" data-end=\"988\">[40] = 20.000.000 \u0111\u1ed3ng<\/strong>\u00a0(thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3).<\/li>\n<li data-section-id=\"1cx0456\" data-start=\"895\" data-end=\"1019\">Ng\u00e0y\u00a0<strong data-start=\"1027\" data-end=\"1041\">02\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0<strong data-start=\"1108\" data-end=\"1126\">2.000.000 \u0111\u1ed3ng<\/strong>\u00a0cho h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong data-start=\"1142\" data-end=\"1154\">00000012<\/strong>\u00a0l\u1eadp ng\u00e0y\u00a0<strong data-start=\"1164\" data-end=\"1178\">05\/07\/2026<\/strong>.<\/li>\n<li data-section-id=\"1cx0456\" data-start=\"895\" data-end=\"1019\">Sau khi r\u00e0 so\u00e1t, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111ang l\u00e0m <strong data-start=\"482\" data-end=\"543\">ch\u1ec9 ti\u00eau [40]\u00a0<\/strong>s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00e1ng 7 gi\u1ea3m t\u1eeb 20.000.000 \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 18.000.000 \u0111\u1ed3ng. Ph\u00e1t sinh <strong data-start=\"958\" data-end=\"995\">2.000.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba<\/strong>.<\/li>\n<li data-section-id=\"1cx0456\" data-start=\"895\" data-end=\"1019\">Kho\u1ea3n ti\u1ec1n n\u1ed9p th\u1eeba n\u00e0y \u0111\u01b0\u1ee3c\u00a0<strong data-start=\"1028\" data-end=\"1104\">x\u1eed l\u00fd b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh<\/strong>, t\u00f9y tr\u01b0\u1eddng h\u1ee3p.<\/li>\n<li data-section-id=\"1cx0456\" data-start=\"895\" data-end=\"1019\">C\u00e1ch k\u00ea khai:\n<ul style=\"list-style-type: square;\" data-start=\"895\" data-end=\"1307\">\n<li data-section-id=\"1cx0456\" data-start=\"895\" data-end=\"1019\">Kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/li>\n<li data-section-id=\"1cx0456\" data-start=\"895\" data-end=\"1019\">K\u00ea khai tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai\u00a0<strong data-start=\"1535\" data-end=\"1583\">th\u00e1ng 8\/2026: Ch\u1ec9 ti\u00eau [38] = 2.000.000 \u0111\u1ed3ng<\/strong>.<\/li>\n<li data-section-id=\"1cx0456\" data-start=\"895\" data-end=\"1019\">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<p><strong>T\u00ecnh hu\u1ed1ng 2:<\/strong> H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m <strong>s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau t\u0103ng<\/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 <strong>k\u00ea s\u1ed1 ti\u1ec1n thu\u1ebf GTGT t\u0103ng tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0v\u00e0o <strong>ch\u1ec9 ti\u00eau 38 tr\u00ean t\u1edd khai<\/strong>\u00a0c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u1ea7u v\u00e0o<\/p>\n<ul>\n<li>L\u1eadp t\u1edd khai c\u1ee7a k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>K\u00ea<strong> s\u1ed1 ti\u1ec1n thu\u1ebf GTGT t\u0103ng tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0v\u00e0o <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 \u0111i\u1ec1u ch\u1ec9nh 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 \u0111i\u1ec1u ch\u1ec9nh \u0111i<\/li>\n<li><strong style=\"font-family: inherit; font-size: inherit;\">V\u00ed d\u1ee5:<\/strong><span style=\"font-family: inherit; font-size: inherit;\">\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">T\u0103ng 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 [38])<\/strong>\n<ul style=\"list-style-type: disc;\">\n<li>Th\u00e1ng 7\/2026, c\u00f4ng ty \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7 v\u1edbi Ch\u1ec9 ti\u00eau <strong data-start=\"199\" data-end=\"225\">[43] = 20.000.000 \u0111\u1ed3ng<\/strong>\u00a0(thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau).<\/li>\n<li>Ng\u00e0y\u00a0<strong data-start=\"278\" data-end=\"292\">02\/08\/2026<\/strong>, c\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0<strong data-start=\"359\" data-end=\"377\">2.000.000 \u0111\u1ed3ng<\/strong>\u00a0cho h\u00f3a \u0111\u01a1n s\u1ed1\u00a0<strong data-start=\"393\" data-end=\"405\">00000012<\/strong>\u00a0l\u1eadp ng\u00e0y\u00a0<strong data-start=\"415\" data-end=\"429\">05\/07\/2026<\/strong>.<\/li>\n<li>Sau khi r\u00e0 so\u00e1t, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111ang l\u00e0m <strong data-start=\"482\" data-end=\"543\">ch\u1ec9 ti\u00eau [43] <\/strong>t\u1edd khai th\u00e1ng 7<strong data-start=\"482\" data-end=\"543\"> t\u0103ng t\u1eeb 20.000.000 \u0111\u1ed3ng l\u00ean 22.000.000 \u0111\u1ed3ng<\/strong>,\u00a0<strong data-start=\"545\" data-end=\"589\">kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong>.<\/li>\n<li>C\u00e1ch k\u00ea khai:\n<ul style=\"list-style-type: square;\">\n<li>Kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung th\u00e1ng 7\/2026<\/li>\n<li>K\u00ea khai tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai th\u00e1ng 8: Ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"702\" data-end=\"727\">[38] = 2.000.000 \u0111\u1ed3ng<\/strong>.<\/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<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":183,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[3797,4923],"class_list":["post-41473","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_tag-hoa-don-dieu-chinh","ht_kb_tag-tang-dau-vao"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/41473","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\/183"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=41473"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/41473\/revisions"}],"predecessor-version":[{"id":73323,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/41473\/revisions\/73323"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=41473"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=41473"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=41473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}