{"id":41497,"date":"2025-09-18T13:53:28","date_gmt":"2025-09-18T06:53:28","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=41497"},"modified":"2026-01-28T10:40:57","modified_gmt":"2026-01-28T03:40:57","slug":"hach-toan-va-ke-khai-hoa-don-dieu-chinh-giam-dau-vao-do-sai-sot","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hach-toan-va-ke-khai-hoa-don-dieu-chinh-giam-dau-vao-do-sai-sot\/","title":{"rendered":"H\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh GI\u1ea2M \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>\u00a0B\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 gi\u1ea3m 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 ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh 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>\n<li style=\"text-align: justify;\">H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb t\u1ed3n kho, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 v\u1ed1n v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/li>\n<li style=\"text-align: justify;\">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 \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li style=\"text-align: justify;\">L\u01b0u \u00fd v\u1ec1 nh\u1eadp th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai kh\u00e1c k\u1ef3<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> D\u00e0nh cho k\u1ebf to\u00e1n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \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%; height: 2507px;\">\n<tbody>\n<tr style=\"height: 2507px;\">\n<td style=\"width: 100%; height: 2507px;\"><\/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: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG V\u1eaaN C\u00d2N T\u1ed2N v\u00e0 CH\u1ec8 GI\u1ea2M GI\u00c1 TR\u1eca (t\u1ee9c l\u00e0 KH\u00d4NG gi\u1ea3m S\u1ed1 l\u01b0\u1ee3ng)<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Mua h\u00e0ng\\Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/strong>\\ th\u00eam ch\u1ee9ng t\u1eeb gi\u1ea3m gi\u00e1 h\u00e0ng mua.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch <strong>Gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3<\/strong> ho\u1eb7c <strong>Thu ti\u1ec1n m\u1eb7t, <\/strong>t\u00edch<strong> Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho<\/strong><\/p>\n<ul>\n<li>L\u01b0u \u00fd n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 d\u1ecbch v\u1ee5, chi ph\u00ed kh\u00f4ng li\u00ean quan \u0111\u1ebfn kho th\u00ec anh\/ch\u1ecb kh\u00f4ng t\u00edch v\u00e0o gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> H\u1ea1ch to\u00e1n <strong>gi\u1ea3m Gi\u00e1 tr\u1ecb t\u1ed3n kho <\/strong>v\u00e0 <strong>gi\u1ea3m Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>\u00a0trong ch\u1ee9ng t\u1eeb <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/giamgia_hangdamuavenhapkho\/\" target=\"_blank\" rel=\"noopener\">Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>T\u1ea1i tab Ho\u00e1 \u0111\u01a1n, b\u1ea1n nh\u1eadp tay th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o (K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-34958\" src=\"\/2026\/wp-content\/uploads\/2022\/10\/A2.png\" alt=\"\" width=\"697\" height=\"324\" srcset=\"\/2026\/wp-content\/uploads\/2022\/10\/A2.png 897w, \/2026\/wp-content\/uploads\/2022\/10\/A2-700x325.png 700w, \/2026\/wp-content\/uploads\/2022\/10\/A2-800x372.png 800w, \/2026\/wp-content\/uploads\/2022\/10\/A2-768x357.png 768w, \/2026\/wp-content\/uploads\/2022\/10\/A2-50x23.png 50w, \/2026\/wp-content\/uploads\/2022\/10\/A2-60x28.png 60w, \/2026\/wp-content\/uploads\/2022\/10\/A2-100x46.png 100w\" sizes=\"auto, (max-width: 697px) 100vw, 697px\" \/><\/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: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG V\u1eaaN C\u00d2N T\u1ed2N v\u00e0 V\u1eeaA GI\u1ea2M GI\u00c1 TR\u1eca, V\u1eeaA GI\u1ea2M S\u1ed0 L\u01af\u1ee2NG<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Mua h\u00e0ng\\Tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/strong>\\ th\u00eam ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng mua.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch <strong>Gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3<\/strong> ho\u1eb7c <strong>Thu ti\u1ec1n m\u1eb7t, <\/strong>t\u00edch<strong> Tr\u1ea3 l\u1ea1i h\u00e0ng trong kho, Ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> H\u1ea1ch to\u00e1n <strong>gi\u1ea3m<\/strong> <strong>S\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho,<\/strong> <strong>gi\u1ea3m Gi\u00e1 tr\u1ecb t\u1ed3n kho <\/strong>v\u00e0 <strong>gi\u1ea3m Ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>\u00a0trong ch\u1ee9ng t\u1eeb<\/p>\n<p><strong>B\u01b0\u1edbc 4:\u00a0<\/strong>T\u1ea1i tab Ho\u00e1 \u0111\u01a1n, b\u1ea1n nh\u1eadp tay th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o (K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong> ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng mua<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-59373\" src=\"\/2026\/wp-content\/uploads\/2026\/01\/07.png\" alt=\"\" width=\"993\" height=\"746\" srcset=\"\/2026\/wp-content\/uploads\/2026\/01\/07.png 993w, \/2026\/wp-content\/uploads\/2026\/01\/07-700x526.png 700w, \/2026\/wp-content\/uploads\/2026\/01\/07-800x601.png 800w, \/2026\/wp-content\/uploads\/2026\/01\/07-768x577.png 768w, \/2026\/wp-content\/uploads\/2026\/01\/07-50x38.png 50w, \/2026\/wp-content\/uploads\/2026\/01\/07-60x45.png 60w, \/2026\/wp-content\/uploads\/2026\/01\/07-100x75.png 100w\" sizes=\"auto, (max-width: 993px) 100vw, 993px\" \/><\/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 3: N\u1ebfu th\u1eddi \u0111i\u1ec3m nh\u1eadn ho\u00e1 \u0111\u01a1n H\u00c0NG \u0110\u00c3 B\u00c1N H\u1ebeT<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Mua h\u00e0ng\\Gi\u1ea3m gi\u00e1 h\u00e0ng mua<\/strong>\\ th\u00eam ch\u1ee9ng t\u1eeb gi\u1ea3m gi\u00e1 h\u00e0ng mua.<\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Nh\u1eadp th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb:<\/p>\n<ul>\n<li>T\u00edch <strong>Gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3<\/strong> ho\u1eb7c <strong>Thu ti\u1ec1n m\u1eb7t<\/strong><\/li>\n<li><strong>Kh\u00f4ng t\u00edch<\/strong>\u00a0v\u00e0o \u00f4 Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho<\/li>\n<li>Tab H\u00f3a \u0111\u01a1n: Nh\u1eadp c\u00e1c th\u00f4ng tin c\u1ee7a Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (M\u1eabu s\u1ed1 H\u0110, K\u00fd hi\u1ec7u H\u0110, S\u1ed1 H\u0110, Ng\u00e0y H\u0110)<\/li>\n<li>Nh\u1eadp c\u00e1c th\u00f4ng tin chi ti\u1ebft (H\u00e0ng ho\u00e1, Gi\u00e1 tr\u1ecb, % thu\u1ebf, Ti\u1ec1n thu\u1ebf, TK thu\u1ebf,\u2026 )<\/li>\n<li><strong>H\u1ea1ch to\u00e1n gi\u1ea3m Gi\u00e1 v\u1ed1n: N\u1ee3 TK 331,11x\u00a0 \/ C\u00f3 TK 632<\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong><\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/giamgia_hangdamuavenhapkho\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-35957 aligncenter\" src=\"\/2026\/wp-content\/uploads\/2022\/10\/SME-1.png\" alt=\"\" width=\"1541\" height=\"442\" srcset=\"\/2026\/wp-content\/uploads\/2022\/10\/SME-1.png 1541w, \/2026\/wp-content\/uploads\/2022\/10\/SME-1-700x201.png 700w, \/2026\/wp-content\/uploads\/2022\/10\/SME-1-800x229.png 800w, \/2026\/wp-content\/uploads\/2022\/10\/SME-1-768x220.png 768w, \/2026\/wp-content\/uploads\/2022\/10\/SME-1-50x14.png 50w, \/2026\/wp-content\/uploads\/2022\/10\/SME-1-1536x441.png 1536w, \/2026\/wp-content\/uploads\/2022\/10\/SME-1-60x17.png 60w, \/2026\/wp-content\/uploads\/2022\/10\/SME-1-100x29.png 100w\" sizes=\"auto, (max-width: 1541px) 100vw, 1541px\" \/><\/a><strong>L\u01b0u \u00fd:\u00a0<\/strong><\/p>\n<ul>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb gi\u1ea3m gi\u00e1 h\u00e0ng mua, tr\u1ea3 l\u1ea1i h\u00e0ng mua \u0111i\u1ec1n s\u1ed1 d\u01b0\u01a1ng, kh\u00f4ng nh\u1eadp s\u1ed1 \u00e2m<\/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<table style=\"border-collapse: collapse; width: 100%; height: 914px;\">\n<tbody>\n<tr style=\"height: 914px;\">\n<td style=\"width: 100%; height: 914px;\"><\/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>Tr\u01b0\u1eddng h\u1ee3p 1: K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh Ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>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<\/p>\n<p>C\u00e1ch k\u00ea khai nh\u01b0 sau:<\/p>\n<ul>\n<li>N\u1ebfu H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<b>c\u00f9ng k\u1ef3<\/b> v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh) =&gt; Khi l\u1eadp t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00ean<\/li>\n<li>N\u1ebfu H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<b>kh\u00f4ng<\/b> c\u00f9ng k\u1ef3 v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh) =&gt;Khi l\u1eadp t\u1edd khai thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng t\u1ef1 k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh 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<\/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: K\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \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 \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<p>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 tr\u1eeb s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh)<\/p>\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><strong>B\u1ea1n n\u00ean tham kh\u1ea3o th\u00eam CQT qu\u1ea3n l\u00fd<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[4925,3797],"class_list":["post-41497","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_tag-giam-dau-vao","ht_kb_tag-hoa-don-dieu-chinh"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/41497","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=41497"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/41497\/revisions"}],"predecessor-version":[{"id":60977,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/41497\/revisions\/60977"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=41497"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=41497"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=41497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}