{"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":"2026-01-28T10:40:04","modified_gmt":"2026-01-28T03:40:04","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 th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/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<li>L\u01b0u \u00fd v\u1ec1 vi\u1ec7c tham kh\u1ea3o c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd khi th\u1ef1c hi\u1ec7n k\u00ea khai 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>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 \u0111i\u1ec1u ch\u1ec9nh).<\/p>\n<p><b>V\u00ed d\u1ee5:\u00a0<\/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 \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n mua v\u00e0o s\u1ed1 01.<\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b>\u00a0L\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\u00a0<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 c\u1ed9ng s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-60969\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/muavao13.png\" alt=\"\" width=\"1726\" height=\"924\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/muavao13.png 1726w, \/2026\/wp-content\/uploads\/2026\/01\/muavao13-700x375.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/muavao13-800x428.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/muavao13-768x411.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/muavao13-50x27.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/muavao13-1536x822.png 1536w, \/2026\/wp-content\/uploads\/2026\/01\/muavao13-60x32.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/muavao13-100x54.png 100w\" sizes=\"auto, (max-width: 1726px) 100vw, 1726px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Nh\u1ea5n\u00a0<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<\/em>\/ nh\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\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><\/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><\/p>\n<p><span style=\"color: #ff0000;\"><strong>B\u1ea1n n\u00ean tham kh\u1ea3o th\u00eam CQT qu\u1ea3n l\u00fd<\/strong><\/span><\/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":59273,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/41473\/revisions\/59273"}],"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}]}}