{"id":22211,"date":"2023-07-20T12:01:36","date_gmt":"2023-07-20T05:01:36","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=22211"},"modified":"2024-11-08T16:53:04","modified_gmt":"2024-11-08T09:53:04","slug":"ke-khai-dieu-chinh-thue-gtgt","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/22211\/ke-khai-dieu-chinh-thue-gtgt\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">MISA AMIS tr\u00ecnh b\u00e0y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT theo h\u01b0\u01a1\u0301ng d\u00e2\u0303n cu\u0309a TT 80\/2021\/TT-BTC k\u00e8m theo c\u00e1c v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 h\u00ecnh \u1ea3nh gi\u00fap c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng h\u00ecnh dung v\u00e0 v\u1eadn d\u1ee5ng khi l\u1eadp t\u1edd k\u00ea khai b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC t\u1ea1i doanh nghi\u1ec7p m\u00ecnh.<\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t tr\u00ean t\u1edd khai thu\u1ebf GTGT ph\u1ea3i k\u00ea khai b\u1ed5 sung<\/strong><\/span><\/h2>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">Tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u00f3 23 ch\u1ec9 ti\u00eau, t\u1eeb ch\u1ec9 ti\u00eau s\u1ed1 [21] \u0111\u1ebfn ch\u1ec9 ti\u00eau s\u1ed1 [43].<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-54589\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-3.1_-Ca\u0301c-chi\u0309-tie\u0302u-tre\u0302n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-ma\u0302\u0303u-TT80_2021_TT-BTC.png\" alt=\"\" width=\"815\" height=\"495\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-3.1_-Ca\u0301c-chi\u0309-tie\u0302u-tre\u0302n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-ma\u0302\u0303u-TT80_2021_TT-BTC.png 815w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-3.1_-Ca\u0301c-chi\u0309-tie\u0302u-tre\u0302n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-ma\u0302\u0303u-TT80_2021_TT-BTC-300x182.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-3.1_-Ca\u0301c-chi\u0309-tie\u0302u-tre\u0302n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-ma\u0302\u0303u-TT80_2021_TT-BTC-768x466.png 768w\" sizes=\"(max-width: 815px) 100vw, 815px\" \/><\/span><\/p>\n<figure id=\"attachment_54591\" aria-describedby=\"caption-attachment-54591\" style=\"width: 810px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-54591 size-full\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-3.2_-Ca\u0301c-chi\u0309-tie\u0302u-tre\u0302n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-ma\u0302\u0303u-TT80_2021_TT-BTC.png\" alt=\"\" width=\"810\" height=\"252\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-3.2_-Ca\u0301c-chi\u0309-tie\u0302u-tre\u0302n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-ma\u0302\u0303u-TT80_2021_TT-BTC.png 810w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-3.2_-Ca\u0301c-chi\u0309-tie\u0302u-tre\u0302n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-ma\u0302\u0303u-TT80_2021_TT-BTC-300x93.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-3.2_-Ca\u0301c-chi\u0309-tie\u0302u-tre\u0302n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-theo-ma\u0302\u0303u-TT80_2021_TT-BTC-768x239.png 768w\" sizes=\"(max-width: 810px) 100vw, 810px\" \/><figcaption id=\"caption-attachment-54591\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 3: C\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf GTGT theo m\u1eabu TT80\/2021\/TT-BTC<\/span><\/figcaption><\/figure>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>:\u00a0Sai \u1edf ch\u1ec9 ti\u00eau s\u1ed1\u00a0[22]\u00a0\u2013 Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>:\u00a0Sai \u1edf ch\u1ec9 ti\u00eau s\u1ed1\u00a0[23],[24],[25]\u00a0\u2013 Gi\u00e1 tr\u1ecb v\u00e0 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o, s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 n\u00e0y (c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p b\u1ecb k\u00ea khai sai)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 3<\/strong>:\u00a0Sai \u1edf ch\u1ec9 ti\u00eau s\u1ed1\u00a0[26],[27],[28],[29],[30],[31],[32],[33],[34],[35]\u00a0\u2013 Gi\u00e1 tr\u1ecb v\u00e0 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra (c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u1ee7a doanh nghi\u1ec7p b\u1ecb k\u00ea khai sai)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 4<\/strong>:\u00a0Sai \u1edf ch\u1ec9 ti\u00eau s\u1ed1\u00a0[37],[38]\u00a0\u2013 ch\u1ec9 ti\u00eau s\u1ed1 [37] \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT\u201d, ch\u1ec9 ti\u00eau s\u1ed1 [38] \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT\u201d. Nguy\u00ean nh\u00e2n do nh\u1eadp sai s\u1ed1 thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u00e1c t\u1edd khai b\u1ed5 sung k\u1ef3 tr\u01b0\u1edbc v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 5<\/strong>:\u00a0Ri\u00eang c\u00e1c ch\u1ec9 ti\u00eau s\u1ed1\u00a0[28],[35],[36],[39a],[40a],[40],[41],[43]\u00a0(tr\u00ean ph\u1ea7n m\u1ec1m HTKK b\u00f4i d\u00f2ng m\u00e0u xanh) l\u00e0 c\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng \u0111i\u1ec1n b\u0103\u0300ng tay \u0111\u01b0\u1ee3c. Ch\u00fang ta kh\u00f4ng t\u1ef1 s\u1eeda c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 ph\u1ea7n m\u1ec1m HTKK t\u1ef1 \u0111\u1ed9ng t\u00ednh, do \u0111o\u0301, ch\u00fang ta c\u0169ng kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 s\u1ebd \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb tr\u01b0\u1eddng h\u1ee3p 1 \u0111\u1ebfn tr\u01b0\u1eddng h\u1ee3p 4, khi \u0111i\u00ea\u0300u chi\u0309nh \u0111u\u0301ng t\u1ef1 \u0111\u1ed9ng c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y s\u1ebd cho k\u1ebft qu\u1ea3 \u0111\u00fang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>L\u01b0u \u00fd<\/strong>: C\u00e1c b\u1ea1n c\u1ea7n l\u01b0u \u00fd khi k\u00ea khai b\u1ed5 sung s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch sai ch\u1ec9 ti\u00eau n\u00e0o \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau \u0111\u00f3 (ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p 5 \u1edf tr\u00ean) tr\u00ean t\u1edd khai b\u1ed5 sung r\u1ed3i sau \u0111\u00f3 c\u00e1c b\u1ea1n t\u1ed5ng h\u1ee3p th\u00f4ng tin b\u1ed5 sung c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\n    <link rel=\"stylesheet\" href=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0\">\n    <!-- AMIS aiMarketing Form Embed Code -->\n    <div class=\"popup-embed-img\"><img decoding=\"async\" alt=\"ke-khai-thue-gtgt\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2023\/06\/huong-dan-ke-khai-thue-gtgt-1.png\"><\/div>\n    <div class=\"aimarketing-form-embed-code embed-popup-shortcode\" id=\"embedPopupShortcode\">\n        <script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script>\n        <script render-for=\"c11a013c-db7e-4621-b1c2-a5a3d4643743\">\n            globalThis.lzfr.renderExternalForm({formId: \"c11a013c-db7e-4621-b1c2-a5a3d4643743\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n        <\/script>\n    <\/div>    \n    <!-- end AMIS aiMarketing Form Embed Code -->\n    <script defer src=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0\"><\/script><\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>2. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1eadp t\u1edd khai b\u1ed5 sung thu\u1ebf GTGT c\u00f3 h\u00ecnh \u1ea3nh<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n d\u1ec5 h\u00ecnh dung v\u00e0 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC MISA AMIS xin minh h\u1ecda m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh cho c\u00e1c b\u1ea1n xem d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>V\u00ed d\u1ee5 3<\/strong>:\u00a0T\u1ea1i C\u00f4ng ty TNHH Th\u00e1i B\u00ecnh\u00a0n\u00f4\u0323p t\u01a1\u0300 khai thu\u00ea\u0301 GTGT theo th\u00e1ng, k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 th\u00e1ng 1\/2022 va\u0300o nga\u0300y 19\/02\/2022 nh\u01b0ng \u0111\u00ea\u0301n nga\u0300y 28\/05\/2022 thi\u0300 pha\u0301t hi\u00ea\u0323n t\u1edd khai th\u00e1ng 1\/2022 tr\u00ean \u0111\u00e3 k\u00ea khai sai do k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn s\u1ed1 h\u1ecdc. C\u1ee5 th\u1ec3 c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb sai s\u00f3t nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u0110VT: Vi\u1ec7t Nam \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: justify; width: 16.8919%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ch\u1ec9 ti\u00eau sai s\u00f3t<\/strong><\/span><\/td>\n<td style=\"text-align: justify; width: 27.1396%;\"><strong>T\u00ean ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td style=\"text-align: justify; width: 18.3558%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>S\u1ed1 \u0111\u00e3 k\u00ea khai sai<\/strong><\/span><\/td>\n<td style=\"text-align: justify; width: 22.973%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>S\u1ed1 ph\u1ea3i k\u00ea khai \u0111\u00fang<\/strong><\/span><\/td>\n<td style=\"text-align: justify; width: 12.9505%;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ch\u00eanh l\u1ec7ch<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 16.8919%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">[22]<\/span><\/td>\n<td style=\"text-align: justify; width: 27.1396%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/span><\/td>\n<td style=\"text-align: justify; width: 18.3558%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">2.208.026.986<\/span><\/td>\n<td style=\"text-align: justify; width: 22.973%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">2.218.026.986<\/span><\/td>\n<td style=\"text-align: justify; width: 12.9505%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">10.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 16.8919%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">[24]<\/span><\/td>\n<td style=\"text-align: justify; width: 27.1396%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf GTGT c\u1ee7a HHDV mua v\u00e0o<\/span><\/td>\n<td style=\"text-align: justify; width: 18.3558%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">40.000.000<\/span><\/td>\n<td style=\"text-align: justify; width: 22.973%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">48.000.000<\/span><\/td>\n<td style=\"text-align: justify; width: 12.9505%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">8.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 16.8919%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">[25]<\/span><\/td>\n<td style=\"text-align: justify; width: 27.1396%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 n\u00e0y<\/span><\/td>\n<td style=\"text-align: justify; width: 18.3558%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">30.000.000<\/span><\/td>\n<td style=\"text-align: justify; width: 22.973%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">38.000.000<\/span><\/td>\n<td style=\"text-align: justify; width: 12.9505%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">8.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 16.8919%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">[27]<\/span><\/td>\n<td style=\"text-align: justify; width: 27.1396%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng &#8211; Gi\u00e1 tr\u1ecb HHDV<\/span><\/td>\n<td style=\"text-align: justify; width: 18.3558%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">38.995.874.810<\/span><\/td>\n<td style=\"text-align: justify; width: 22.973%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">39.095.874.810<\/span><\/td>\n<td style=\"text-align: justify; width: 12.9505%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">100.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 16.8919%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">[28]<\/span><\/td>\n<td style=\"text-align: justify; width: 27.1396%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng &#8211; Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: justify; width: 18.3558%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211;<\/span><\/td>\n<td style=\"text-align: justify; width: 22.973%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">10.000.000<\/span><\/td>\n<td style=\"text-align: justify; width: 12.9505%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">10.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 16.8919%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">[32]<\/span><\/td>\n<td style=\"text-align: justify; width: 27.1396%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf su\u1ea5t 10% &#8211; Gi\u00e1 tr\u1ecb HHDV<\/span><\/td>\n<td style=\"text-align: justify; width: 18.3558%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211;<\/span><\/td>\n<td style=\"text-align: justify; width: 22.973%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">100.000.000<\/span><\/td>\n<td style=\"text-align: justify; width: 12.9505%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">100.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify; width: 16.8919%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">[33]<\/span><\/td>\n<td style=\"text-align: justify; width: 27.1396%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra ch\u1ecbu thu\u1ebf su\u1ea5t 10% &#8211; Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"text-align: justify; width: 18.3558%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211;<\/span><\/td>\n<td style=\"text-align: justify; width: 22.973%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">10.000.000<\/span><\/td>\n<td style=\"text-align: justify; width: 12.9505%;\"><span style=\"font-family: verdana, geneva, sans-serif;\">10.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung cho t\u1edd khai th\u00e1ng 1\/2022 b\u1ecb sai s\u00f3t nh\u01b0 sau:<\/span><\/p>\n<figure id=\"attachment_54593\" aria-describedby=\"caption-attachment-54593\" style=\"width: 876px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-54593\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-4_-Ca\u0301c-bu\u031bo\u031b\u0301c-thu\u031b\u0323c-hie\u0323\u0302n-ke\u0302-khai-bo\u0302\u0309-sung-to\u031b\u0300-khai.png\" alt=\"\" width=\"876\" height=\"273\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-4_-Ca\u0301c-bu\u031bo\u031b\u0301c-thu\u031b\u0323c-hie\u0323\u0302n-ke\u0302-khai-bo\u0302\u0309-sung-to\u031b\u0300-khai.png 876w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-4_-Ca\u0301c-bu\u031bo\u031b\u0301c-thu\u031b\u0323c-hie\u0323\u0302n-ke\u0302-khai-bo\u0302\u0309-sung-to\u031b\u0300-khai-300x93.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-4_-Ca\u0301c-bu\u031bo\u031b\u0301c-thu\u031b\u0323c-hie\u0323\u0302n-ke\u0302-khai-bo\u0302\u0309-sung-to\u031b\u0300-khai-768x239.png 768w\" sizes=\"(max-width: 876px) 100vw, 876px\" \/><figcaption id=\"caption-attachment-54593\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 4: C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung t\u1edd khai<\/span><\/figcaption><\/figure>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\">B\u01b0\u1edbc 1:\u00a0Ch\u1ecdn t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung<\/span><\/h3>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 1.1 \u0110\u0103ng nh\u1eadp v\u00e0o <a href=\"https:\/\/amis.misa.vn\/61453\/phan-mem-ho-tro-ke-khai-thue-htkk\/\">ph\u1ea7n m\u1ec1m HTKK<\/a> 5.2.0<\/strong><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">Nh\u1eadp \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p =&gt; r\u1ed3i ch\u1ecdn \u201c\u0110\u1ed3ng \u00fd\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-54595\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-5.1_-Ca\u0301ch-da\u0306ng-nha\u0323\u0302p-va\u0300o-pha\u0302\u0300n-me\u0302\u0300m-HTKK-mo\u031b\u0301i-nha\u0302\u0301t.png\" alt=\"\" width=\"839\" height=\"521\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-5.1_-Ca\u0301ch-da\u0306ng-nha\u0323\u0302p-va\u0300o-pha\u0302\u0300n-me\u0302\u0300m-HTKK-mo\u031b\u0301i-nha\u0302\u0301t.png 839w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-5.1_-Ca\u0301ch-da\u0306ng-nha\u0323\u0302p-va\u0300o-pha\u0302\u0300n-me\u0302\u0300m-HTKK-mo\u031b\u0301i-nha\u0302\u0301t-300x186.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-5.1_-Ca\u0301ch-da\u0306ng-nha\u0323\u0302p-va\u0300o-pha\u0302\u0300n-me\u0302\u0300m-HTKK-mo\u031b\u0301i-nha\u0302\u0301t-768x477.png 768w\" sizes=\"(max-width: 839px) 100vw, 839px\" \/><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-54597\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-5.2_-Ca\u0301ch-da\u0306ng-nha\u0323\u0302p-va\u0300o-pha\u0302\u0300n-me\u0302\u0300m-HTKK-mo\u031b\u0301i-nha\u0302\u0301t.png\" alt=\"\" width=\"371\" height=\"187\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-5.2_-Ca\u0301ch-da\u0306ng-nha\u0323\u0302p-va\u0300o-pha\u0302\u0300n-me\u0302\u0300m-HTKK-mo\u031b\u0301i-nha\u0302\u0301t.png 371w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-5.2_-Ca\u0301ch-da\u0306ng-nha\u0323\u0302p-va\u0300o-pha\u0302\u0300n-me\u0302\u0300m-HTKK-mo\u031b\u0301i-nha\u0302\u0301t-300x151.png 300w\" sizes=\"(max-width: 371px) 100vw, 371px\" \/><\/span><\/p>\n<figure id=\"attachment_54599\" aria-describedby=\"caption-attachment-54599\" style=\"width: 393px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-54599\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-5.3_-Ca\u0301ch-da\u0306ng-nha\u0323\u0302p-va\u0300o-pha\u0302\u0300n-me\u0302\u0300m-HTKK-mo\u031b\u0301i-nha\u0302\u0301t.png\" alt=\"\" width=\"393\" height=\"172\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-5.3_-Ca\u0301ch-da\u0306ng-nha\u0323\u0302p-va\u0300o-pha\u0302\u0300n-me\u0302\u0300m-HTKK-mo\u031b\u0301i-nha\u0302\u0301t.png 393w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-5.3_-Ca\u0301ch-da\u0306ng-nha\u0323\u0302p-va\u0300o-pha\u0302\u0300n-me\u0302\u0300m-HTKK-mo\u031b\u0301i-nha\u0302\u0301t-300x131.png 300w\" sizes=\"(max-width: 393px) 100vw, 393px\" \/><figcaption id=\"caption-attachment-54599\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 5: C\u00e1ch \u0111\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m HTKK m\u1edbi nh\u1ea5t<\/span><\/figcaption><\/figure>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">L\u01b0u \u00fd: C\u00e1c b\u1ea1n n\u00ean n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m HTKK l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt c\u00e1c s\u1eeda ch\u1eefa, sai, s\u00f3t,\u2026 v\u00e0 bi\u1ec3u m\u1eabu t\u1edd khai m\u1edbi nh\u1ea5t. V\u00ed d\u1ee5 trong h\u00ecnh tr\u00ean khi m\u1edf ph\u1ea7n m\u1ec1m HTKK ra th\u00ec phi\u00ean b\u1ea3n c\u1ee7a ph\u1ea7n m\u1ec1m l\u00e0 4.8.2 khi b\u1ea5m \u0111\u0103ng nh\u1eadp c\u00f3 phi\u00ean b\u1ea3n cao h\u01a1n 4.8.3 ph\u1ea7n m\u1ec1m s\u1ebd c\u1ea3nh b\u00e1o b\u1ea1n c\u00f3 mu\u1ed1n n\u00e2ng c\u1ea5p hay kh\u00f4ng l\u00fac n\u00e0y c\u00e1c b\u1ea1n b\u1ea5m c\u00f3 th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt l\u00ean phi\u00ean b\u1ea3n 4.8.3 m\u1edbi nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=ke-khai-dieu-chinh-thue-gtgt&amp;content=text\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144759\" src=\"\/wp-content\/uploads\/2023\/07\/lap-to-khai-bo-sung-thue-gtgt-1.png\" alt=\"\" width=\"1500\" height=\"185\" srcset=\"\/wp-content\/uploads\/2023\/07\/lap-to-khai-bo-sung-thue-gtgt-1.png 1500w, \/wp-content\/uploads\/2023\/07\/lap-to-khai-bo-sung-thue-gtgt-1-500x62.png 500w, \/wp-content\/uploads\/2023\/07\/lap-to-khai-bo-sung-thue-gtgt-1-1024x126.png 1024w, \/wp-content\/uploads\/2023\/07\/lap-to-khai-bo-sung-thue-gtgt-1-768x95.png 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 1.2 Ch\u1ecdn lo\u1ea1i t\u1edd khai thu\u1ebf GTGT: <\/strong><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1ef1a ch\u1ecdn lo\u1ea1i t\u1edd khai c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung \u1edf tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0\u00a0t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT theo TT80\/2021\/TT-BTC).<\/span><\/p>\n<figure id=\"attachment_54601\" aria-describedby=\"caption-attachment-54601\" style=\"width: 419px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-54601\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-6_-Cho\u0323n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-01_GTGT-TT80_2021.png\" alt=\"\" width=\"419\" height=\"661\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-6_-Cho\u0323n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-01_GTGT-TT80_2021.png 419w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-6_-Cho\u0323n-to\u031b\u0300-khai-thue\u0302\u0301-GTGT-01_GTGT-TT80_2021-190x300.png 190w\" sizes=\"(max-width: 419px) 100vw, 419px\" \/><figcaption id=\"caption-attachment-54601\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 6: Ch\u1ecdn t\u1edd khai thu\u1ebf GTGT 01\/GTGT (TT80\/2021)<\/span><\/figcaption><\/figure>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 1.3 Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf GTGT b\u1ed5 sung<\/strong><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c b\u1ea1n c\u1ea7n l\u01b0u \u00fd k\u00ea khai b\u1ed5 sung l\u1ea7n th\u1ee9 m\u1ea5y th\u00ec ch\u1ecdn s\u1ed1 l\u1ea7n tr\u00ean ph\u1ea7n m\u1ec1m t\u01b0\u01a1ng \u1ee9ng nh\u01b0 v\u1eady. L\u1ea7n \u0111\u1ea7u ti\u00ean l\u00e0m t\u1edd khai b\u1ed5 sung cho k\u1ef3 b\u1ecb sai s\u00f3t th\u00ec ch\u1ecdn l\u1ea7n b\u1ed5 sung l\u00e0 l\u1ea7n 1. L\u1ea7n ti\u1ebfp theo k\u00ea khai b\u1ed5 sung s\u1ebd ch\u1ecdn l\u1ea7n b\u1ed5 sung t\u0103ng l\u00ean theo s\u1ed1 l\u1ea7n khai b\u1ed5 sung. Trong v\u00ed d\u1ee5 n\u00e0y, MSA AMIS \u0111ang l\u1ef1a ch\u1ecdn k\u00ea khai b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t n\u00ean s\u1ebd th\u1ef1c hi\u1ec7n ch\u1ecdn nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Ch\u1ecdn \u201cT\u1edd khai th\u00e1ng 01\/2022\u201d ? r\u1ed3i ch\u1ecdn \u201cT\u1edd khai b\u1ed5 sung\u201d ? ti\u1ebfp \u0111\u1ebfn ch\u1ecdn l\u1ea7n b\u1ed5 sung \u201cL\u1ea7n 1\u201d? Ch\u1ecdn danh m\u1ee5c ng\u00e0nh ngh\u1ec1 \u201cHo\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng\u201d ? r\u1ed3i ch\u1ecdn \u201c\u0110\u1ed3ng \u00fd\u201d.<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Ng\u00e0y k\u00ea khai b\u1ed5 sung: Ph\u1ea7n m\u1ec1m HTKK s\u1ebd l\u1ea5y ng\u00e0y k\u00ea khai b\u1ed5 sung l\u00e0 ng\u00e0y m\u1eb7c \u0111\u1ecbnh tr\u00ean m\u00e1y t\u00ednh. T\u1ea1i \u0111\u00e2y, b\u1ea1n c\u00f3 th\u1ec3 s\u1eeda ng\u00e0y k\u00ea khai b\u1ed5 sung t\u00f9y theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, tuy nhi\u00ean ng\u00e0y l\u1eadp t\u1edd khai k\u00ea khai b\u1ed5 sung kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n ng\u00e0y hi\u1ec7n t\u1ea1i tr\u00ean m\u00e1y t\u00ednh.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_54603\" aria-describedby=\"caption-attachment-54603\" style=\"width: 383px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-54603\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-7_-Cho\u0323n-to\u031b\u0300-khai-bo\u0302\u0309-sung-cho-ky\u0300-ti\u0301nh-thue\u0302\u0301-co\u0301-sai-so\u0301t.png\" alt=\"\" width=\"383\" height=\"497\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-7_-Cho\u0323n-to\u031b\u0300-khai-bo\u0302\u0309-sung-cho-ky\u0300-ti\u0301nh-thue\u0302\u0301-co\u0301-sai-so\u0301t.png 383w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-7_-Cho\u0323n-to\u031b\u0300-khai-bo\u0302\u0309-sung-cho-ky\u0300-ti\u0301nh-thue\u0302\u0301-co\u0301-sai-so\u0301t-231x300.png 231w\" sizes=\"(max-width: 383px) 100vw, 383px\" \/><figcaption id=\"caption-attachment-54603\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 7: Ch\u1ecdn t\u1edd khai b\u1ed5 sung cho k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ch\u00fa \u00fd<\/strong>: Nh\u1eefng doanh nghi\u1ec7p kinh doanh th\u00f4ng th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p kinh doanh \u201cx\u1ed5 s\u1ed1, \u0111i\u1ec7n to\u00e1n; d\u1ea7u kh\u00ed; doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, nh\u00e0 kh\u00e1c t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf; nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n kh\u00e1c t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf\u201d th\u00ec ch\u1ecdn\u00a0\u201cHo\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng\u201d)<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/ld\/dang-ky-tu-va-va-dung-thu-misa-amis-ke-toan?source=Amisblog&amp;medium=content&amp;campaign=to-khai-bo-sung-thue-gtgt&amp;content=button\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144765\" src=\"\/wp-content\/uploads\/2023\/07\/Exit-banner-02-min.png\" alt=\"\" width=\"2500\" height=\"1146\" srcset=\"\/wp-content\/uploads\/2023\/07\/Exit-banner-02-min.png 2500w, \/wp-content\/uploads\/2023\/07\/Exit-banner-02-min-500x229.png 500w, \/wp-content\/uploads\/2023\/07\/Exit-banner-02-min-1024x469.png 1024w, \/wp-content\/uploads\/2023\/07\/Exit-banner-02-min-768x352.png 768w, \/wp-content\/uploads\/2023\/07\/Exit-banner-02-min-1536x704.png 1536w, \/wp-content\/uploads\/2023\/07\/Exit-banner-02-min-2048x939.png 2048w\" sizes=\"(max-width: 2500px) 100vw, 2500px\" \/><\/a><\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 2:\u00a0Th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u00ea\u0300u chi\u0309nh v\u00e0o t\u1edd khai b\u1ed5 sung\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">Ph\u1ea7n m\u1ec1m HTKK s\u1ebd l\u1ea5y d\u1eef li\u1ec7u tr\u00ean t\u1edd khai ch\u00ednh th\u1ee9c g\u1ea7n nh\u1ea5t trong c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ec3 l\u00e0m d\u1eef li\u1ec7u m\u1eb7c \u0111\u1ecbnh tr\u00ean t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung. V\u00ed d\u1ee5:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ebfu t\u1edd khai b\u1ed5 sung l\u1ea7n 1, ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y d\u1eef li\u1ec7u c\u1ee7a t\u1edd khai ch\u00ednh th\u1ee9c l\u1ea7n \u0111\u1ea7u<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">N\u1ebfu t\u1edd khai b\u1ed5 sung l\u1ea7n 2, ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y d\u1eef li\u1ec7u c\u1ee7a t\u1edd khai b\u1ed5 sung l\u1ea7n 1<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"text-decoration: underline;\">L\u01b0u \u00fd:<\/span> Ch\u1ec9 nh\u1eadp c\u00e1c chi ti\u00eau sai s\u00f3t v\u00e0o t\u1edd khai thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng k\u00ea khai tr\u00ean bi\u1ec3u 01\/KHBS.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Do v\u00ed d\u1ee5 cho ch\u00fang ta sai s\u00f3t \u1edf nhi\u1ec1u ch\u1ec9 ti\u00eau kh\u00e1c nhau n\u00ean ch\u00fang ta c\u1ea7n b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1ea5t c\u1ea3 c\u00e1c ch\u1ec9 ti\u00eau sai \u0111\u00f3 cho \u0111\u00fang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Th\u1ee9 nh\u1ea5t<\/strong>: Do sai s\u00f3t x\u1ea3y ra l\u00e0 l\u1ed7i sai s\u1ed1 h\u1ecdc ho\u1eb7c b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n b\u00e1n ra n\u00ean vi\u1ec7c k\u00ea khai s\u1ebd thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c k\u00ea khai b\u1ed5 sung.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Th\u1ee9 hai<\/strong>: C\u00e1ch b\u1ed5 sung l\u00e0 ch\u00fang ta s\u1ebd nh\u1eadp \u0111\u00fang t\u1ea5t c\u1ea3 c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb sai s\u00f3t v\u1ec1 \u0111\u00fang tr\u00ean t\u1edd khai b\u1ed5 sung l\u1ea7n 1 c\u1ee7a th\u00e1ng 1\/2022.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1ch th\u1ee9c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf th\u00e1ng 1\/2022 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 2.1 Nh\u1eadp \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau sai s\u00f3t v\u00e0o t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT (v\u00e0o l\u1ea7n b\u1ed5 sung)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">&#8211; Nh\u1eadp \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau sai s\u00f3t v\u00e0o t\u1edd khai GTGT 01\/GTGT b\u1ed5 sung l\u1ea7n th\u1ee9 1 c\u00e1c b\u1ea1n h\u00e3y quan s\u00e1t 2 h\u00ecnh \u1ea3nh t\u1edd khai GTGT ch\u00ednh th\u1ee9c l\u1ea7n \u0111\u1ea7u v\u00e0 l\u1ea7n b\u1ed5 sung d\u01b0\u1edbi \u0111\u00e2y<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-54605\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-8.1_-To\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-la\u0302\u0300n-da\u0302\u0300u-tha\u0301ng-1_2022-tru\u031bo\u031b\u0301c-khi-bo\u0302\u0309-sung.png\" alt=\"\" width=\"794\" height=\"951\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-8.1_-To\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-la\u0302\u0300n-da\u0302\u0300u-tha\u0301ng-1_2022-tru\u031bo\u031b\u0301c-khi-bo\u0302\u0309-sung.png 794w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-8.1_-To\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-la\u0302\u0300n-da\u0302\u0300u-tha\u0301ng-1_2022-tru\u031bo\u031b\u0301c-khi-bo\u0302\u0309-sung-250x300.png 250w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-8.1_-To\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-la\u0302\u0300n-da\u0302\u0300u-tha\u0301ng-1_2022-tru\u031bo\u031b\u0301c-khi-bo\u0302\u0309-sung-768x920.png 768w\" sizes=\"(max-width: 794px) 100vw, 794px\" \/><\/span><\/p>\n<figure id=\"attachment_54607\" aria-describedby=\"caption-attachment-54607\" style=\"width: 773px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-54607\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-8.2_-To\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-la\u0302\u0300n-da\u0302\u0300u-tha\u0301ng-1_2022-tru\u031bo\u031b\u0301c-khi-bo\u0302\u0309-sung.png\" alt=\"\" width=\"773\" height=\"668\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-8.2_-To\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-la\u0302\u0300n-da\u0302\u0300u-tha\u0301ng-1_2022-tru\u031bo\u031b\u0301c-khi-bo\u0302\u0309-sung.png 773w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-8.2_-To\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-la\u0302\u0300n-da\u0302\u0300u-tha\u0301ng-1_2022-tru\u031bo\u031b\u0301c-khi-bo\u0302\u0309-sung-300x259.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-8.2_-To\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-la\u0302\u0300n-da\u0302\u0300u-tha\u0301ng-1_2022-tru\u031bo\u031b\u0301c-khi-bo\u0302\u0309-sung-768x664.png 768w\" sizes=\"(max-width: 773px) 100vw, 773px\" \/><figcaption id=\"caption-attachment-54607\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 8: T\u1edd khai ch\u00ednh th\u1ee9c l\u1ea7n \u0111\u1ea7u th\u00e1ng 1\/2022 tr\u01b0\u1edbc khi b\u1ed5 sung<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-54609\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-9.1_-To\u031b\u0300-khai-GTGT-bo\u0302\u0309-sung-la\u0302\u0300n-thu\u031b\u0301-1-cho-to\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-tha\u0301ng-1_2022.png\" alt=\"\" width=\"829\" height=\"606\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-9.1_-To\u031b\u0300-khai-GTGT-bo\u0302\u0309-sung-la\u0302\u0300n-thu\u031b\u0301-1-cho-to\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-tha\u0301ng-1_2022.png 829w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-9.1_-To\u031b\u0300-khai-GTGT-bo\u0302\u0309-sung-la\u0302\u0300n-thu\u031b\u0301-1-cho-to\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-tha\u0301ng-1_2022-300x219.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-9.1_-To\u031b\u0300-khai-GTGT-bo\u0302\u0309-sung-la\u0302\u0300n-thu\u031b\u0301-1-cho-to\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-tha\u0301ng-1_2022-768x561.png 768w\" sizes=\"(max-width: 829px) 100vw, 829px\" \/><\/span><\/p>\n<figure id=\"attachment_54611\" aria-describedby=\"caption-attachment-54611\" style=\"width: 857px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-54611\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-9.2_-To\u031b\u0300-khai-GTGT-bo\u0302\u0309-sung-la\u0302\u0300n-thu\u031b\u0301-1-cho-to\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-tha\u0301ng-1_2022.png\" alt=\"\" width=\"857\" height=\"592\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-9.2_-To\u031b\u0300-khai-GTGT-bo\u0302\u0309-sung-la\u0302\u0300n-thu\u031b\u0301-1-cho-to\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-tha\u0301ng-1_2022.png 857w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-9.2_-To\u031b\u0300-khai-GTGT-bo\u0302\u0309-sung-la\u0302\u0300n-thu\u031b\u0301-1-cho-to\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-tha\u0301ng-1_2022-300x207.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-9.2_-To\u031b\u0300-khai-GTGT-bo\u0302\u0309-sung-la\u0302\u0300n-thu\u031b\u0301-1-cho-to\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-tha\u0301ng-1_2022-768x531.png 768w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-9.2_-To\u031b\u0300-khai-GTGT-bo\u0302\u0309-sung-la\u0302\u0300n-thu\u031b\u0301-1-cho-to\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-tha\u0301ng-1_2022-218x150.png 218w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-9.2_-To\u031b\u0300-khai-GTGT-bo\u0302\u0309-sung-la\u0302\u0300n-thu\u031b\u0301-1-cho-to\u031b\u0300-khai-chi\u0301nh-thu\u031b\u0301c-tha\u0301ng-1_2022-436x300.png 436w\" sizes=\"(max-width: 857px) 100vw, 857px\" \/><figcaption id=\"caption-attachment-54611\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 9: T\u1edd khai GTGT b\u1ed5 sung l\u1ea7n th\u1ee9 1 cho t\u1edd khai ch\u00ednh th\u1ee9c th\u00e1ng 1\/2022<\/span><\/figcaption><\/figure>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 2.2 T\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u k\u00ea khai b\u1ed5 sung v\u00e0 l\u00ean t\u1edd khai b\u1ed5 sung (01\/KHBS)<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Sau khi c\u00e1c b\u1ea1n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau sai v\u1ec1 ch\u1ec9 ti\u00eau \u0111\u00fang tr\u00ean t\u1edd khai GTGT m\u1eabu s\u1ed1 01\/GTGT b\u1ed5 sung l\u1ea7n th\u1ee9 1 th\u00ec c\u00e1c b\u1ea1n b\u1ea5m v\u00e0o n\u00fat \u201cT\u1ed5ng h\u1ee3p KHBS\u201d \u0111\u1ec3 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u l\u00ean t\u1edd khai b\u1ed5 sung (01\/KHBS) v\u00e0 b\u1ea3n gi\u1ea3i tr\u00ecnh b\u1ed5 sung (01-1\/KHBS) v\u00e0 c\u00e1c b\u1ea1n b\u1ea5m \u201cghi\u201d \u0111\u1ec3 l\u01b0u l\u1ea1i c\u00e1c thay \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_54613\" aria-describedby=\"caption-attachment-54613\" style=\"width: 1329px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-54613\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-10_-To\u0302\u0309ng-ho\u031b\u0323p-du\u031b\u0303-lie\u0323\u0302u-ke\u0302-khai-bo\u0302\u0309-sung-va\u0300-le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS.png\" alt=\"\" width=\"1329\" height=\"85\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-10_-To\u0302\u0309ng-ho\u031b\u0323p-du\u031b\u0303-lie\u0323\u0302u-ke\u0302-khai-bo\u0302\u0309-sung-va\u0300-le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS.png 1329w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-10_-To\u0302\u0309ng-ho\u031b\u0323p-du\u031b\u0303-lie\u0323\u0302u-ke\u0302-khai-bo\u0302\u0309-sung-va\u0300-le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-300x19.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-10_-To\u0302\u0309ng-ho\u031b\u0323p-du\u031b\u0303-lie\u0323\u0302u-ke\u0302-khai-bo\u0302\u0309-sung-va\u0300-le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-1024x65.png 1024w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-10_-To\u0302\u0309ng-ho\u031b\u0323p-du\u031b\u0303-lie\u0323\u0302u-ke\u0302-khai-bo\u0302\u0309-sung-va\u0300-le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-768x49.png 768w\" sizes=\"(max-width: 1329px) 100vw, 1329px\" \/><figcaption id=\"caption-attachment-54613\" class=\"wp-caption-text\">H\u00ecnh 10: T\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u k\u00ea khai b\u1ed5 sung v\u00e0 l\u00ean t\u1edd khai b\u1ed5 sung (01\/KHBS)<\/figcaption><\/figure>\n<blockquote>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS th\u00ec c\u00f3 th\u1ec3 thao t\u00e1c t\u1ed5ng h\u1ee3p khai b\u1ed5 sung ngay t\u1ea1i nghi\u1ec7p v\u1ee5 Thu\u1ebf<\/p>\n<\/blockquote>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144773\" src=\"\/wp-content\/uploads\/2023\/07\/lap-to-khai-bo-sung-thue-gtgt-3.jpg\" alt=\"\" width=\"1238\" height=\"829\" srcset=\"\/wp-content\/uploads\/2023\/07\/lap-to-khai-bo-sung-thue-gtgt-3.jpg 1238w, \/wp-content\/uploads\/2023\/07\/lap-to-khai-bo-sung-thue-gtgt-3-500x335.jpg 500w, \/wp-content\/uploads\/2023\/07\/lap-to-khai-bo-sung-thue-gtgt-3-1024x686.jpg 1024w, \/wp-content\/uploads\/2023\/07\/lap-to-khai-bo-sung-thue-gtgt-3-768x514.jpg 768w\" sizes=\"(max-width: 1238px) 100vw, 1238px\" \/><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>B\u1ea1n ch\u01b0a c\u00f3 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS? B\u1eaft \u0111\u1ea7u ngay v\u1edbi 15 ng\u00e0y tr\u1ea3i nghi\u1ec7m mi\u1ec5n ph\u00ed ph\u1ea7n m\u1ec1m t\u1ea1i \u0111\u00e2y<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\" data-sheets-root=\"1\"><style>\n\t\t\t.custom-shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\tbox-shadow: rgba(0, 0, 0, 0.24) 0px 3px 8px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.custom-shortcode-trial-btn:hover {\n\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.custom-shortcode-trial-btn:hover,\n\t\t\ta.custom-shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<a rel=\"nofollow\" class=\"custom-shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/ld\/dang-ky-tu-va-va-dung-thu-misa-amis-ke-toan?source=Amisblog&amp;medium=content&amp;campaign=lap-to-khai-bo-sung-thue-gtgt&amp;content=button\" name=\"click_content_link\" style=\"\n            background-color: #ff6600;color: #fff;\n            \">\n            Nh\u1eadn t\u00e0i kho\u1ea3n d\u00f9ng th\u1eed\n            <\/a><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ti\u1ebfp theo trong t\u1edd khai b\u1ed5 sung (01\/KHBS) c\u00e1c b\u1ea1n \u0111i\u1ec1n m\u1ed9t s\u1ed1 th\u00f4ng tin b\u1ed5 sung nh\u01b0 h\u00ecnh d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-54615\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.1_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS.png\" alt=\"\" width=\"1081\" height=\"443\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.1_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS.png 1081w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.1_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-300x123.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.1_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-1024x420.png 1024w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.1_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-768x315.png 768w\" sizes=\"(max-width: 1081px) 100vw, 1081px\" \/><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-54617\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.2_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS.png\" alt=\"\" width=\"1078\" height=\"467\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.2_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS.png 1078w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.2_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-300x130.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.2_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-1024x444.png 1024w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.2_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-768x333.png 768w\" sizes=\"(max-width: 1078px) 100vw, 1078px\" \/><\/span><\/p>\n<figure id=\"attachment_54619\" aria-describedby=\"caption-attachment-54619\" style=\"width: 1070px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-54619\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.3_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS.png\" alt=\"\" width=\"1070\" height=\"410\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.3_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS.png 1070w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.3_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-300x115.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.3_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-1024x392.png 1024w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-11.3_-Le\u0302n-to\u031b\u0300-khai-bo\u0302\u0309-sung-01_KHBS-768x294.png 768w\" sizes=\"(max-width: 1070px) 100vw, 1070px\" \/><figcaption id=\"caption-attachment-54619\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 11: L\u00ean t\u1edd khai b\u1ed5 sung (01\/KHBS)<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u1ede b\u01b0\u1edbc l\u00ean t\u1edd khai b\u1ed5 sung (01\/KHBS) c\u00e1c b\u1ea1n ch\u00fa \u00fd ph\u1ea3i \u0111i\u1ec1n m\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1edd khai GTGT c\u00e1c b\u1ea1n b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh, c\u00e1ch th\u1ee9c tra c\u1ee9u m\u00e3 giao d\u1ecbch c\u00e1c b\u1ea1n v\u00e0o trang thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 tra c\u1ee9u l\u1ea1i t\u1edd khai GTGT m\u1eabu s\u1ed1 01\/GTGT \u0111\u00e3 n\u1ed9p v\u00e0 copy m\u00e3 giao d\u1ecbch \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 paste v\u00e0o \u00f4 tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ngo\u00e0i ra c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m t\u1ea1i m\u1ee5c 3 n\u1eb1m trong ph\u1ea7n A (xem \u1ea3nh b\u00ean tr\u00ean), ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh v\u00e0 cho ra k\u1ebft qu\u1ea3, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 ki\u1ec3m tra t\u00ednh l\u1ea1i n\u1ebfu c\u1ea3m th\u1ea5y ch\u01b0a ch\u00ednh x\u00e1c. (C\u0103n c\u1ee9 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p theo kho\u1ea3n 2, \u0110i\u1ec1u 59 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Th\u00eam n\u1eefa ch\u00fa \u00fd xem ph\u1ea7n m\u1ee5c \u201cII. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u0103ng\/gi\u1ea3m\u201d v\u00e0 m\u1ee5c \u201cIII. S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m\u201d. C\u00e1c m\u1ee5c n\u00e0y ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1n c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i n\u1ebfu k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n kh\u00e1c v\u1edbi ph\u1ea7n m\u1ec1m.<\/span><\/p>\n<blockquote><p>&gt;&gt; \u0110\u1ecdc th\u00eam: H\u01b0\u1edbng d\u1eabn <strong><a href=\"https:\/\/amis.misa.vn\/24925\/hach-toan-tien-cham-nop-thue-theo-dung-quy-dinh\/\" target=\"_blank\" rel=\"noopener\">h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf<\/a><\/strong> theo quy \u0111\u1ecbnh m\u1edbi n\u1ea5t<\/p><\/blockquote>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 2.3 L\u1eadp b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (01\/KHBS)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c b\u1ea1n m\u1edf \u201cB\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (01\/KHBS)\u201d l\u00ean \u0111\u1ec3 ghi l\u00fd do gi\u1ea3i tr\u00ecnh cho t\u1eebng ch\u1ec9 ti\u00eau b\u1ecb thay \u0111\u1ed5i. Nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y th\u00ec ch\u1ec9 c\u1ea7n l\u00fd do sai s\u00f3t 1 l\u1ea7n cho to\u00e0n b\u1ed9 sai s\u00f3t nh\u01b0ng t\u1eeb khi Th\u00f4ng t\u01b0 80\/2021\/TT0BTC c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec c\u00e1c b\u1ea1n c\u1ea7n nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 l\u00fd do cho t\u1eebng ch\u1ec9 ti\u00eau b\u1ecb k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Sau \u0111\u00f3 c\u00e1c b\u1ea1n b\u1ea5m ?\u00a0Ch\u1ecdn \u201cGhi\u201d \u0111\u1ec3 l\u01b0u l\u1ea1i c\u00e1c thay \u0111\u1ed5i v\u00e0 d\u1eef li\u1ec7u c\u00e1c b\u1ea1n \u0111\u00e3 ghi trong \u201cB\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (01\/KHBS)\u201d v\u00e0 to\u00e0n b\u1ed9 d\u1eef li\u1ec7u tr\u00ean t\u1edd khai b\u1ed5 sung c\u0169ng \u0111\u01b0\u1ee3c l\u01b0u l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-54621\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-12.1_-La\u0323\u0302p-ba\u0309n-gia\u0309i-tri\u0300nh-khai-bo\u0302\u0309-sung-01_KHBS.png\" alt=\"\" width=\"1192\" height=\"575\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-12.1_-La\u0323\u0302p-ba\u0309n-gia\u0309i-tri\u0300nh-khai-bo\u0302\u0309-sung-01_KHBS.png 1192w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-12.1_-La\u0323\u0302p-ba\u0309n-gia\u0309i-tri\u0300nh-khai-bo\u0302\u0309-sung-01_KHBS-300x145.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-12.1_-La\u0323\u0302p-ba\u0309n-gia\u0309i-tri\u0300nh-khai-bo\u0302\u0309-sung-01_KHBS-1024x494.png 1024w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-12.1_-La\u0323\u0302p-ba\u0309n-gia\u0309i-tri\u0300nh-khai-bo\u0302\u0309-sung-01_KHBS-768x370.png 768w\" sizes=\"(max-width: 1192px) 100vw, 1192px\" \/><\/span><\/p>\n<figure id=\"attachment_54623\" aria-describedby=\"caption-attachment-54623\" style=\"width: 1174px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-54623\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-12.2_-La\u0323\u0302p-ba\u0309n-gia\u0309i-tri\u0300nh-khai-bo\u0302\u0309-sung-01_KHBS.png\" alt=\"\" width=\"1174\" height=\"283\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-12.2_-La\u0323\u0302p-ba\u0309n-gia\u0309i-tri\u0300nh-khai-bo\u0302\u0309-sung-01_KHBS.png 1174w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-12.2_-La\u0323\u0302p-ba\u0309n-gia\u0309i-tri\u0300nh-khai-bo\u0302\u0309-sung-01_KHBS-300x72.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-12.2_-La\u0323\u0302p-ba\u0309n-gia\u0309i-tri\u0300nh-khai-bo\u0302\u0309-sung-01_KHBS-1024x247.png 1024w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-12.2_-La\u0323\u0302p-ba\u0309n-gia\u0309i-tri\u0300nh-khai-bo\u0302\u0309-sung-01_KHBS-768x185.png 768w\" sizes=\"(max-width: 1174px) 100vw, 1174px\" \/><figcaption id=\"caption-attachment-54623\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 12: L\u1eadp b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (01\/KHBS)<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ch\u00fa \u00fd<\/strong>: C\u00e1c b\u1ea1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t xem x\u00e9t k\u1ef9 ph\u1ea7n th\u00f4ng tin n\u00e0y v\u00ec s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 k\u00ea khai v\u00e0 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p tr\u00ean \u201cB\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (01\/KHBS)\u201d n\u00e0y v\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau [37] v\u00e0 [38] c\u1ee7a t\u1edd khai thu\u1ebf GTGT t\u1ea1i k\u1ef3 hi\u1ec7n t\u1ea1i (k\u1ef3 m\u00e0 c\u00e1c b\u1ea1n l\u1eadp v\u00e0 n\u1ed9p l\u1ea1i t\u1edd khai b\u1ed5 sung).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u1ee5 th\u1ec3 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 k\u00ea khai v\u00e0 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c ghi t\u1ea1i m\u1ee5c \u201cA. Th\u00f4ng tin khai b\u1ed5 sung\u201d c\u00f3 2 ch\u1ec9 ti\u00eau quan tr\u1ecdng c\u1ea7n ghi nh\u1edb l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u2013 Ch\u1ec9 ti\u00eau s\u1ed1 40 \u2013 Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3: Th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 c\u00f3 th\u1ec3 d\u01b0\u01a1ng (+) ho\u1eb7c \u00e2m (-). Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 ti\u1ebfp theo, ch\u00fang ta ch\u1ec9 theo d\u00f5i ri\u00eang v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh n\u1ebfu ch\u1ec9 ti\u00eau n\u00e0y c\u00f3 s\u1ed1 d\u01b0\u01a1ng (+).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ N\u1ebfu ch\u1ec9 ti\u00eau 40 d\u01b0\u01a1ng (+) th\u00ec ch\u00fang ta ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf GTGT v\u00e0 c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111i n\u1ed9p n\u1eefa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ N\u1ebfu ch\u1ec9 ti\u00eau 40 \u00e2m (-) th\u00ec ch\u00fang ta \u0111\u00e3 n\u1ed9p th\u1eeba ti\u1ec1n GTGT, s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb cho c\u00e1c k\u1ef3 thu\u1ebf sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u2013 Ch\u1ec9 ti\u00eau s\u1ed1 43 \u2013 Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau: Th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, ch\u1ec9 ti\u00eau n\u00e0y c\u00f3 th\u1ec3 d\u01b0\u01a1ng (+) ho\u1eb7c \u00e2m (-).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u00ec n\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 ti\u1ebfp theo, ch\u00fang ta ph\u1ea3i \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [37], [38] c\u1ee7a k\u1ef3 ti\u1ebfp theo, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">+ N\u1ebfu ch\u1ec9 ti\u00eau 43 d\u01b0\u01a1ng (+) th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau t\u0103ng l\u00ean. Khi \u0111\u00f3 t\u1ea1i t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 ti\u1ebfp theo ch\u00fang ta ph\u1ea3i \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [38]- \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 tr\u01b0\u1edbc\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u00a0+ N\u1ebfu ch\u1ec9 ti\u00eau 43 \u00e2m (-) th\u00ec th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau gi\u1ea3m \u0111i. Khi \u0111\u00f3 t\u1ea1i t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 ti\u1ebfp theo ch\u00fang ta ph\u1ea3i \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [37]- \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 tr\u01b0\u1edbc\u201d.<\/span><\/p>\n<figure id=\"attachment_54625\" aria-describedby=\"caption-attachment-54625\" style=\"width: 1693px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-54625\" src=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-13_-Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-chi\u0309-tie\u0302u-43-va\u0300-hu\u031bo\u031b\u0301ng-da\u0302\u0303n-xu\u031b\u0309-ly\u0301.png\" alt=\"\" width=\"1693\" height=\"612\" srcset=\"\/wp-content\/uploads\/2022\/07\/Hi\u0300nh-13_-Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-chi\u0309-tie\u0302u-43-va\u0300-hu\u031bo\u031b\u0301ng-da\u0302\u0303n-xu\u031b\u0309-ly\u0301.png 1693w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-13_-Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-chi\u0309-tie\u0302u-43-va\u0300-hu\u031bo\u031b\u0301ng-da\u0302\u0303n-xu\u031b\u0309-ly\u0301-300x108.png 300w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-13_-Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-chi\u0309-tie\u0302u-43-va\u0300-hu\u031bo\u031b\u0301ng-da\u0302\u0303n-xu\u031b\u0309-ly\u0301-1024x370.png 1024w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-13_-Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-chi\u0309-tie\u0302u-43-va\u0300-hu\u031bo\u031b\u0301ng-da\u0302\u0303n-xu\u031b\u0309-ly\u0301-768x278.png 768w, \/wp-content\/uploads\/2022\/07\/Hi\u0300nh-13_-Ca\u0301c-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-chi\u0309-tie\u0302u-43-va\u0300-hu\u031bo\u031b\u0301ng-da\u0302\u0303n-xu\u031b\u0309-ly\u0301-1536x555.png 1536w\" sizes=\"(max-width: 1693px) 100vw, 1693px\" \/><figcaption id=\"caption-attachment-54625\" class=\"wp-caption-text\"><span style=\"font-family: verdana, geneva, sans-serif;\">H\u00ecnh 13: C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ti\u00eau 43 v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Ch\u00fa \u00fd<\/strong>: \u0110\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng l\u00e0 ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2022, khi ch\u00fang ta l\u1eadp t\u1edd khai GTGT c\u1ee7a th\u00e1ng 5\/2022 th\u00ec ch\u00fang ta ph\u1ea3i \u0111i\u1ec1n s\u1ed1 ti\u1ec1n t\u1ea1i ch\u1ec9 ti\u00eau [22] l\u00e0 b\u1eb1ng s\u1ed1 ti\u1ec1n t\u1ea1i ch\u1ec9 ti\u00eau s\u1ed1 [43] c\u1ee7a t\u1edd khai thu\u1ebf GTGT l\u1ea7n \u0111\u1ea7u th\u00e1ng 4\/2022 \u0111\u00e3 ch\u1ea5p nh\u1eadn v\u00e0 \u0111i\u1ec1n s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1ed1 \u0111\u00e3 k\u00ea khai trong \u201cB\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung (01\/KHBS)\u201d tr\u00ean \u201cT\u1edd khai b\u1ed5 sung l\u1ea7n 1\u201d c\u1ee7a th\u00e1ng 1\/2022 s\u1ed1 ti\u1ec1n 8.000.000 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 38- \u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 tr\u01b0\u1edbc c\u1ee7a t\u1edd khai th\u00e1ng 5\/2022.<!-- end AMIS aiMarketing Form Embed Code --><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><!-- AMIS aiMarketing Form Embed Code --><\/span><\/p>\n<h3><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc 3:\u00a0N\u1ed9p t\u1edd khai b\u1ed5 sung l\u00ean trang thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">C\u00e1c b\u1ea1n h\u00e3y \u0111\u0103ng nh\u1eadp tr\u00ean trang thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1ea1i \u0111\u1ecba ch\u1ec9: https:\/\/thuedientu.gdt.gov.vn\/ c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u00e0 n\u1ed9p t\u1edd khai b\u1ed5 sung l\u1ea7n 1 c\u1ee7a th\u00e1ng 1\/2022.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">L\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung k\u1ecbp th\u1eddi \u0111\u00fang th\u1eddi h\u1ea1n gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c b\u1ecb ph\u1ea1t v\u1ec1 h\u00e0nh vi k\u00ea khai sai.\u00a0\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y l\u00e0 v\u00f4 c\u00f9ng h\u1eefu \u00edch. \u0110\u1eb7c bi\u1ec7t,\u00a0<a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"nofollow noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a>\u00a0MISA AMIS\u00a0v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng t\u1eeb ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, qu\u1ef9, ng\u00e2n h\u00e0ng \u0111\u1ebfn mua b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng \u2026. v\u00e0 nh\u1ea5t l\u00e0 t\u00ednh n\u0103ng v\u1ec1 thu\u1ebf s\u1ebd l\u00e0 l\u1ef1a ch\u1ecdn ho\u00e0n h\u1ea3o cho k\u1ebf to\u00e1n vi\u00ean. T\u00ednh n\u0103ng v\u1ec1 thu\u1ebf t\u1ea1o ra s\u1ef1 \u0111\u01a1n gi\u1ea3n, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 trong nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, c\u00e1c t\u00ednh n\u0103ng nh\u01b0:<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><style>\r\n\t\t.custom-slider .owl-nav button[type=\"button\"] {\r\n\t\t\toutline: none !important;\r\n\t\t\tbackground: none !important;\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 95px);\r\n\t\t}\r\n\t\t.custom-slider .owl-prev {\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 90px);\r\n\t\t\tleft: calc(0% - 40px);\r\n\t\t}\r\n\t\t.custom-slider .ic-back {\r\n\t\t\ttransform: scale(-1);\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button.owl-next {\r\n\t\t\tright: calc(0% - 40px);\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-dots .owl-dot.active span {\r\n\t\t\theight: 10px;\r\n\t\t\twidth: 10px;\r\n\t\t\tborder: 0;\r\n\t\t\tbackground: #0060f9;\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button[type=\"button\"].owl-prev {\r\n\t\t\tleft: 24px;\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-nav button[type=\"button\"].owl-next {\r\n\t\t\tright: 24px;\r\n\t\t}\r\n   <\/style><div class=\"custom-slider owl-carousel owl-theme\">\r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/07\/1-7.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/07\/2-7.png\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/07\/3-1.jpeg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    <\/div><script>\r\n    jQuery(document).ready(function ($) {\r\n            jQuery(\".custom-slider.owl-carousel\").owlCarousel({\r\n                loop: true,\r\n                margin: 10,\r\n                nav: true,\r\n                items: 1,\r\n                \r\n                smartSpeed: 250,autoplay: false,navText: [\"<img class='ic-back' alt='' src='\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg'\/>\", \"<img alt='' src='\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg'\/>\"],\r\n            \r\n            })\r\n        })\r\n\t<\/script> <\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5: Thu\u1ebf GTGT, thu\u1ebf TT\u0110B, thu\u1ebf TNDN, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf TNCN<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng l\u1eadp t\u1edd khai c\u00f3 m\u00e3 v\u1ea1ch theo m\u1eabu bi\u1ec3u m\u1edbi nh\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Cho ph\u00e9p doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u t\u1edd khai ra \u0111\u1ecbnh d\u1ea1ng XML \u0111\u1ec3 n\u1ed9p qua c\u1ed5ng nh\u1eadn t\u1edd khai c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u00edch h\u1ee3p d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf mtax gi\u00fap k\u1ebf to\u00e1n n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1edd khai \u0111\u00e3 l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">D\u1ec5 d\u00e0ng tra c\u1ee9u ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 \u0111ang \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng, gi\u00fap lo\u1ea1i b\u1ecf r\u1ee7i ro h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng l\u1eadp T\u1edd khai thu\u1ebf TNDN t\u1ea1m t\u00ednh theo m\u1eabu s\u1ed1 01A\/TNDN, 01B\/TNDN h\u00e0ng qu\u00fd, m\u1eabu s\u1ed1 03\/TNDN v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><\/span><br \/>\n<span style=\"font-family: verdana, geneva, sans-serif;\"><script render-for=\"2769f30b-ce2e-44be-911f-f9fda53cb659\">\n                    globalThis.lzfr.renderExternalForm({formId: \"2769f30b-ce2e-44be-911f-f9fda53cb659\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">MISA AMIS mong r\u1eb1ng qua b\u00e0i vi\u1ebft \u201cH\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT theo TT80\/2021\/TT-BTC\u201d v\u1edbi 2 ph\u1ea7n r\u1ea5t chi ti\u1ebft v\u00e0 \u0111\u1ea7y \u0111\u1ee7 \u0111\u00e3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n trong c\u00e1c doanh nghi\u1ec7p k\u1ecbp th\u1eddi n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT theo bi\u1ec3u m\u1eabu m\u1edbi nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC. C\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ebfp theo v\u1ec1 khai thu\u1ebf, t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c tr\u00ecnh b\u00e0y t\u1ea1i c\u00e1c b\u00e0i vi\u1ebft c\u00f9ng ch\u1ee7 \u0111\u1ec1 ti\u1ebfp theo. M\u1eddi b\u1ea1n c\u00f9ng theo d\u00f5i.<\/span><\/p>\n<p><!-- AMIS aiMarketing Form Embed Code --><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_22211\" class=\"pvc_stats total_only  \" data-element-id=\"22211\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 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loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>MISA AMIS tr\u00ecnh b\u00e0y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT theo h\u01b0\u01a1\u0301ng d\u00e2\u0303n cu\u0309a TT 80\/2021\/TT-BTC k\u00e8m theo c\u00e1c v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 h\u00ecnh \u1ea3nh gi\u00fap c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng h\u00ecnh dung v\u00e0 v\u1eadn d\u1ee5ng khi l\u1eadp t\u1edd k\u00ea khai b\u1ed5 sung t\u1edd [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_22211\" class=\"pvc_stats total_only  \" data-element-id=\"22211\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg 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57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div 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