{"id":14074,"date":"2025-09-28T16:01:00","date_gmt":"2025-09-28T09:01:00","guid":{"rendered":"https:\/\/luckydoor.vn\/fts-demo\/?post_type=article&p=14074"},"modified":"2025-11-27T16:45:22","modified_gmt":"2025-11-27T09:45:22","slug":"cach-ke-khai-hoa-don-dieu-chinh-giam-theo-nghi-dinh-70-2025","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cach-ke-khai-hoa-don-dieu-chinh-giam-theo-nghi-dinh-70-2025\/","title":{"rendered":"C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025"},"content":{"rendered":"\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o, c\u00f9ng k\u1ef3 ho\u1eb7c kh\u00e1c k\u1ef3 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2025 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025<\/strong><\/h2>\n\n\n\n

1. C\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u chinh gi\u1ea3m:<\/strong><\/p>\n\n\n\n

T\u1eeb ng\u00e0y ng\u00e0y 01\/06\/2025 tr\u1edf \u0111i, k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP S\u1eeda \u0111\u1ed5i t\u00ean \u0110i\u1ec1u 19 v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/p>\n\n\n\n

(Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ban h\u00e0nh ng\u00e0y 20\/3\/2025, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/6\/2025<\/em>)<\/p>\n\n\n\n


2. T\u1ed5ng quan v\u1ec1 c\u00e1ch k\u00ea khai t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo Ngh\u1ecb \u0111\u1ecbnh 70\/20252\/N\u0110-CP<\/strong>
<\/strong>
<\/strong>2.1. X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai cho h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong>
<\/strong> <\/p>\n\n\n\n

Lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/td>K\u1ef3 k\u00ea khai<\/strong><\/td><\/tr>
H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai<\/td>C\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u khai b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/td><\/tr>
H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do th\u1ef1c hi\u1ec7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/td>+ B\u00ean b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh+ B\u00ean mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/td><\/tr>
H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do c\u00f3 ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n


<\/strong>2.2. X\u00e1c \u0111\u1ecbnh c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00ean t\u1edd khai thu\u1ebf GTGT<\/strong>
<\/strong>
<\/strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m th\u00ec s\u1ebd k\u00ea khai \u00e2m: <\/p>\n\n\n\n

+ \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n s\u1ebd k\u00ea khai \u00e2m doanh thu, ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u ra

+ \u0110\u1ed1i v\u1edbi b\u00ean mua s\u1ebd k\u00ea khai \u00e2m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o, ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/p>\n\n\n\n

L\u01b0u \u00fd:<\/strong><\/p>\n\n\n\n

+ Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u00e1i g\u00ec th\u00ec k\u00ea khai \u00e2m c\u00e1i \u0111\u00f3
+ N\u1ebfu khi l\u00e0m t\u1edd khai thu\u1ebf GTGT, doanh nghi\u1ec7p b\u1ea1n c\u00f3 l\u00e0m b\u1ea3ng k\u00ea mua v\u00e0o b\u00e1n ra th\u00ec s\u1ebd k\u00ea khai \u00e2m b\u1eb1ng c\u00e1ch: \u0111\u1eb7t d\u1ea5u tr\u1eeb “-” \u0111\u1eb1ng tr\u01b0\u1edbc s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/p>\n\n\n\n

+ N\u1ebfu khi l\u00e0m t\u1edd khai thu\u1ebf GTGT, doanh nghi\u1ec7p b\u1ea1n kh\u00f4ng l\u00e0m b\u1ea3ng k\u00ea mua v\u00e0o b\u00e1n ra th\u00ec s\u1ebd k\u00ea khai \u00e2m b\u1eb1ng c\u00e1ch: tr\u1eeb tr\u1ef1c ti\u1ebfp s\u1ed1 ti\u1ec1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng<\/p>\n\n\n\n


3. V\u00ed d\u1ee5, t\u00ecnh hu\u1ed1ng \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/strong><\/p>\n\n\n\n


<\/strong>3.1. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai<\/strong>
<\/strong>
<\/strong>Khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f3 sai s\u00f3t v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf… d\u1eabn \u0111\u1ebfn sai v\u1ec1 doanh thu, gi\u00e1 tr\u1ecb HH-DV mua v\u00e0o, ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o

M\u00e0 sai s\u00f3t \u0111\u00f3 m\u00e0 CAO H\u01a0N so v\u1edbi th\u1ef1c t\u1ebf, th\u1ecfa thu\u1eadn th\u00ec b\u00ean b\u00e1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t \u0111\u00f3

=> V\u00e0 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u khai b\u1ed5 sung v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n <\/strong>b\u1ecb<\/strong> \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n\n\n\n

Trong \u0111\u00f3:

+ H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t

+ K\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u00e0 k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (xem ng\u00e0y th\u00e1ng n\u0103m l\u1eadp c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00f3 l\u00e0 l\u1eadp v\u00e0o k\u1ef3 n\u00e0o (th\u00e1ng n\u00e0o? qu\u00fd n\u00e0o? n\u0103m n\u00e0o?)

V\u00ed d\u1ee5: <\/strong>
<\/strong>+ Ng\u00e0y 28\/06\/2025, C\u00f4ng ty K\u1ebf To\u00e1n b\u00e1n h\u00e0ng: Khi b\u00e0n giao h\u00e0ng h\u00f3a \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 5623
+ \u0110\u1ebfn ng\u00e0y 09\/07\/2025, ph\u00e1t hi\u1ec7n ra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 5623 c\u00f3 sai s\u00f3t => C\u00f4ng ty K\u1ebf To\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 5981
X\u00e1c \u0111\u1ecbnh nh\u01b0 sau:
+ Sau khi C\u00f4ng ty K\u1ebf To\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 5981 th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 5623 tr\u1edf th\u00e0nh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (c\u1ee5 th\u1ec3 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 5623 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh b\u1edfi h\u00f3a \u0111\u01a1n s\u1ed1 5981)<\/p>\n\n\n\n

=> Ch\u1ed1t l\u1ea1i: H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 5623 (H\u00f3a \u0111\u01a1n g\u1ed1c)<\/p>\n\n\n\n

+ Ng\u00e0y l\u1eadp c\u1ee7a h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 5623) l\u00e0 ng\u00e0y 28\/06\/2025 => T\u1ee9c l\u00e0 thu\u1ed9c k\u1ef3 th\u00e1ng 6\/2025 (n\u1ebfu c\u00f4ng ty k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng) ho\u1eb7c thu\u1ed9c k\u1ef3 q\u00fay 2\/2025 (n\u1ebfu c\u00f4ng ty k\u00ea khai thu\u1ebf GTGT theo qu\u00fd)

=> Do c\u00f4ng ty K\u1ebf To\u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd n\u00ean x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 5623): ph\u00e1t sinh v\u00e0o k\u1ef3 qu\u00fd 2\/2025 (Ng\u00e0y 28\/06\/2028 thu\u1ed9c v\u00e0o trong qu\u00fd 2\/2025)

=> V\u00ec v\u1eady, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 5981 th\u00ec c\u00f4ng ty K\u1ebf To\u00e1n s\u1ebd k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 qu\u00fd 2\/2025 (k\u00ea v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh)
 <\/p>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y, FTS s\u1ebd \u0111\u01b0a ra 1 v\u00e0i t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 \u0111\u1ec3 c\u00e1c b\u1ea1n bi\u1ebft c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t:<\/strong><\/p>\n\n\n\n


<\/strong>* T\u00ecnh hu\u1ed1ng s\u1ed1 1: H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (H\u00f3a \u0111\u01a1n g\u1ed1c l\u1eadp sai) ph\u00e1t sinh c\u00f9ng k\u1ef3 k\u00ea khai <\/strong>
<\/strong> <\/p>\n\n\n\n

th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (H\u00f3a \u0111\u01a1n g\u1ed1c l\u1eadp sai) v\u00e0o k\u1ef3 ph\u00e1t sinh (k\u1ef3 l\u1eadp) 2 h\u00f3a \u0111\u01a1n n\u00e0y<\/strong><\/p>\n\n\n\n

Nh\u01b0 th\u1ebf n\u00e0o \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u00f9ng 1 k\u1ef3 k\u00ea khai?<\/p>\n\n\n\n

Thu\u1ebf GTGT l\u00e0 lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 k\u00ea khai theo th\u00e1ng ho\u1eb7c theo qu\u00fd:<\/p>\n\n\n\n

+ V\u1edbi nh\u1eefng doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng th\u00ec x\u00e9t trong c\u00f9ng 1 th\u00e1ng<\/p>\n\n\n\n

+ V\u1edbi nh\u1eefng doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo qu\u00fd th\u00ec x\u00e9t trong c\u00f9ng 1 qu\u00fd<\/p>\n\n\n\n

V\u00ed d\u1ee5<\/strong>: C\u00f4ng ty FTS c\u00f3 k\u1ef3 k\u00ea khai theo qu\u00fd<\/strong><\/p>\n\n\n\n

Khi b\u00e1n h\u00e0ng \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 525 v\u00e0o ng\u00e0y 15\/06\/2025 (thu\u1ed9c qu\u00fd 2\/2025)<\/p>\n\n\n\n

S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/td>\u0110\u01a1n gi\u00e1<\/strong><\/td>Th\u00e0nh Ti\u1ec1n<\/strong><\/td>Ti\u1ec1n Thu\u1ebf<\/strong><\/td>T\u1ed5ng Thanh To\u00e1n<\/strong><\/td><\/tr>
01<\/td>11.000.000<\/td>11.000.000<\/td>1.100.000<\/td>12.100.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u0110\u1ebfn ng\u00e0y 23\/06\/2025, ph\u00e1t hi\u1ec7n H\u00f3a \u0111\u01a1n s\u1ed1 525 c\u00f3 sai s\u00f3t ghi \u0111\u01a1n gi\u00e1 cao h\u01a1n \u0111\u01a1n gi\u00e1 th\u1ecfa thu\u1eadn n\u00ean b\u00ean b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 568 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf v\u00e0 t\u1ed5ng thanh to\u00e1n.<\/p>\n\n\n\n

\u0110\u01a1n gi\u00e1<\/strong><\/td>Th\u00e0nh Ti\u1ec1n<\/strong><\/td>Ti\u1ec1n Thu\u1ebf<\/strong><\/td>T\u1ed5ng Thanh To\u00e1n<\/strong><\/td><\/tr>
-1.000.000<\/td>-1.000.000<\/td>-100.000<\/td>-1.100.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

=> Sau khi c\u00f4ng ty FTS l\u1eadp xong h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 568 th\u00ec H\u00f3a \u0111\u01a1n s\u1ed1 525 (h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai) tr\u1edf th\u00e0nh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (H\u00f3a \u0111\u01a1n s\u1ed1 525 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh b\u1edfi h\u00f3a \u0111\u01a1n s\u1ed1 568)<\/p>\n\n\n\n

V\u1eady l\u00e0:<\/strong><\/p>\n\n\n\n

+ H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (H\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 525 – h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t) \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 15\/06\/2025 => T\u1ee9c l\u00e0 thu\u1ed9c qu\u00fd 2\/2025<\/p>\n\n\n\n

+ H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 568 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 23\/06\/2025 -> T\u1ee9c l\u00e0 c\u0169ng thu\u1ed9c v\u00e0o qu\u00fd 2\/2025<\/p>\n\n\n\n

=> C\u1ea3 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (H\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 525) v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 568 \u0111\u1ec1u ph\u00e1t sinh \u1edf c\u00f9ng 1 k\u1ef3, \u0111\u00f3 l\u00e0 k\u1ef3 qu\u00fd 2\/2025<\/p>\n\n\n\n

=> Khi k\u00ea khai<\/strong>: C\u00f4ng Ty FTS s\u1ebd khai c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 568 v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 525 v\u00e0o k\u1ef3 ph\u00e1t sinh l\u1eadp 2 h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0 k\u1ef3 qu\u00fd 2\/2025<\/strong><\/p>\n\n\n\n

H\u00f3a \u0111\u01a1n<\/strong><\/td>B\u00ean b\u00e1n <\/strong><\/td>B\u00ean mua <\/strong><\/td><\/tr>
H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/strong>(H\u00f3a \u0111\u01a1n g\u1ed1c (l\u1eadp sai)s\u1ed1 525)<\/td>K\u00ea khai d\u01b0\u01a1ng \u0111\u1ea7u ra t\u1ea1i:+ Ch\u1ec9 ti\u00eau 32: 11.000.000+ Ch\u1ec9 ti\u00eau 33: 1.100.000<\/td>K\u00ea khai d\u01b0\u01a1ng \u0111\u1ea7u v\u00e0o t\u1ea1i:+ Ch\u1ec9 ti\u00eau 23: 11.000.000+ Ch\u1ec9 ti\u00eau 24: 1.100.000+ Ch\u1ec9 ti\u00eau 25: 1.100.000<\/td><\/tr>
H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong> gi\u1ea3m s\u1ed1 0568<\/td>K\u00ea khai \u00e2m \u0111\u1ea7u ra t\u1ea1i:+ Ch\u1ec9 ti\u00eau 32: -1.000.000+ Ch\u1ec9 ti\u00eau 33: -100.000<\/td>K\u00ea khai \u00e2m \u0111\u1ea7u v\u00e0o t\u1ea1i:+ Ch\u1ec9 ti\u00eau 23: -1.000.000+ Ch\u1ec9 ti\u00eau 24: -100.000+ Ch\u1ec9 ti\u00eau 25: -100.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

* T\u00ecnh hu\u1ed1ng s\u1ed1 2: H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (H\u00f3a \u0111\u01a1n g\u1ed1c l\u1eadp sai) ph\u00e1t sinh kh\u00e1c k\u1ef3 k\u00ea khai<\/strong><\/p>\n\n\n\n

th\u00ec c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u ph\u1ea3i k\u00ea khai b\u1ed5 sung h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh <\/strong>(K\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n sai s\u00f3t)<\/p>\n\n\n\n

V\u00ed d\u1ee5<\/strong>: C\u00f4ng ty FTS b\u00e1n h\u00e0ng cho c\u00f4ng ty B\u1ea3o An, c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u c\u00f3 k\u1ef3 k\u00ea khai theo qu\u00fd<\/strong><\/p>\n\n\n\n

– Ng\u00e0y 30\/06\/2025, Khi b\u00e0n giao h\u00e0ng h\u00f3a cho b\u00ean mua, c\u00f4ng ty FTS \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1ed1 628 nh\u01b0 sau:<\/p>\n\n\n\n

S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/td>\u0110\u01a1n gi\u00e1<\/strong><\/td>Th\u00e0nh Ti\u1ec1n<\/strong><\/td>Ti\u1ec1n Thu\u1ebf<\/strong><\/td>T\u1ed5ng Thanh To\u00e1n<\/strong><\/td><\/tr>
03<\/td>10.000.000<\/td>30.000.000<\/td>3.000.000<\/td>33.000.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u0110\u1ebfn ng\u00e0y 02\/07\/2025, ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u1ecb sai s\u1ed1 l\u01b0\u1ee3ng (Vi\u1ebft cao h\u01a1n 1 m\u1eb7t h\u00e0ng so v\u1edbi th\u1ef1c t\u1ebf giao nh\u1eadn) => B\u00ean b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 653 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf v\u00e0 t\u1ed5ng thanh to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n

S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/td>Th\u00e0nh Ti\u1ec1n<\/strong><\/td>Ti\u1ec1n Thu\u1ebf<\/strong><\/td>T\u1ed5ng Thanh To\u00e1n<\/strong><\/td><\/tr>
-01<\/td>-10.000.000<\/td>-1.000.000<\/td>-11.000.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

=> <\/strong>Sau khi c\u00f4ng ty FTS l\u1eadp xong h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 653 th\u00ec H\u00f3a \u0111\u01a1n s\u1ed1 628 (h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai) tr\u1edf th\u00e0nh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (H\u00f3a \u0111\u01a1n s\u1ed1 628 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh b\u1edfi h\u00f3a \u0111\u01a1n s\u1ed1 653)<\/p>\n\n\n\n

V\u1eady l\u00e0:<\/strong><\/p>\n\n\n\n

+ H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 628 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 30\/06\/2025 -> T\u1ee9c l\u00e0 thu\u1ed9c v\u00e0o qu\u00fd 2\/2025<\/p>\n\n\n\n

+ C\u00f2n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 653 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 02\/07\/2025 -> T\u1ee9c l\u00e0 thu\u1ed9c v\u00e0o qu\u00fd 3\/2025<\/p>\n\n\n\n

=> H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111ang ph\u00e1t sinh kh\u00e1c k\u1ef3 k\u00ea khai.<\/p>\n\n\n\n

K\u00ea khai thu\u1ebf:<\/strong><\/p>\n\n\n\n

+ \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c (\u0111\u00e3 l\u1eadp khi b\u00e1n h\u00e0ng) s\u1ed1 628 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 30\/06\/2025 (thu\u1ed9c v\u00e0o qu\u00fd 1\/2025): s\u1ebd ph\u1ea3i k\u00ea khai v\u00e0o t\u1edd khai thu\u1ebf GTGT c\u1ee7a qu\u00fd 1\/2025<\/p>\n\n\n\n

+ C\u00f2n \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 653 th\u00ec vi\u1ec7c k\u00ea khai s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o 1 trong 2 tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n\n\n\n

+\/ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 1<\/strong>: T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p ch\u01b0a<\/strong> th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n sai s\u00f3t th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0o k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n sai s\u00f3t<\/p>\n\n\n\n

+\/ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 2<\/strong>: T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p \u0111\u00e3<\/strong> n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n sai s\u00f3t th\u00ec ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung KHBS (\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m) h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n sai s\u00f3t<\/p>\n\n\n\n

C\u00e1ch k\u00ea khai c\u1ee5 th\u1ec3 cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

+\/ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 1<\/strong>: T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ng\u00e0y 02\/07\/2025), doanh nghi\u1ec7p ch\u01b0a <\/strong>th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 qu\u00fd 2\/2025 th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0 h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (h\u00f3a \u0111\u01a1n g\u1ed1c) v\u00e0o k\u1ef3 qu\u00fd 2\/2025<\/p>\n\n\n\n

H\u00f3a \u0111\u01a1n<\/strong><\/td>B\u00ean b\u00e1n <\/strong><\/td>B\u00ean mua <\/strong><\/td><\/tr>
H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/strong> (H\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 628)<\/td>K\u00ea khai d\u01b0\u01a1ng \u0111\u1ea7u ra t\u1ea1i:+ Ch\u1ec9 ti\u00eau 32: 30.000.000+ Ch\u1ec9 ti\u00eau 33: 3.000.000<\/td>K\u00ea khai d\u01b0\u01a1ng \u0111\u1ea7u v\u00e0o t\u1ea1i:+ Ch\u1ec9 ti\u00eau 23: 30.000.000+ Ch\u1ec9 ti\u00eau 24: 3.000.000+ Ch\u1ec9 ti\u00eau 25: 3.000.000<\/td><\/tr>
H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong> gi\u1ea3ms\u1ed1 653<\/td>K\u00ea khai \u00e2m \u0111\u1ea7u ra t\u1ea1i:+ Ch\u1ec9 ti\u00eau 32: – 10.000.000+ Ch\u1ec9 ti\u00eau 33: – 1.000.000<\/td>K\u00ea khai \u00e2m \u0111\u1ea7u v\u00e0o t\u1ea1i:+ Ch\u1ec9 ti\u00eau 23: -10.000.000+ Ch\u1ec9 ti\u00eau 24: -1.000.000+ Ch\u1ec9 ti\u00eau 25: -1.000.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

+\/ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 2<\/strong>: T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ng\u00e0y 02\/07\/2025), doanh nghi\u1ec7p \u0111\u00e3<\/strong> n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 qu\u00fd 2\/2025 r\u1ed3i th\u00ec ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung KHBS (\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m) h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 653 v\u00e0o k\u1ef3 qu\u00fd 2\/2025<\/p>\n\n\n\n

V\u00e0o ph\u1ea7n m\u1ec1m HTKK => Ch\u1ecdn t\u1edd khai thu\u1ebf GTGT => Ch\u1ecdn k\u1ef3 qu\u00fd 02\/2025 => Ch\u1ecdn tr\u1ea1ng th\u00e1i t\u1edd khai l\u00e0 “T\u1edd khai b\u1ed5 sung”<\/p>\n\n\n\n

=> Nh\u1ea5n \u0111\u1ed3ng \u00fd \u0111\u1ec3 v\u00e0o t\u1edd khai r\u1ed3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan nh\u01b0 sau:<\/p>\n\n\n\n

* \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n: \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1ea1i 2 ch\u1ec9 ti\u00eau 32 v\u00e0 33<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 32 \u0111i\u1ec1u ch\u1ec9nh = Ch\u1ec9 ti\u00eau 32 c\u1ee7a t\u1edd khai qu\u00fd 2\/2025 l\u1ea7n \u0111\u1ea7u – 10.000.000<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 33 \u0111i\u1ec1u ch\u1ec9nh = Ch\u1ec9 ti\u00eau 32 c\u1ee7a t\u1edd khai qu\u00fd 2\/2025 l\u1ea7n \u0111\u1ea7u – 1.000.000<\/p>\n\n\n\n

* \u0110\u1ed1i v\u1edbi b\u00ean mua: \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1ea1i 3 ch\u1ec9 ti\u00eau 23, 24 v\u00e0 25<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 23 \u0111i\u1ec1u ch\u1ec9nh = Ch\u1ec9 ti\u00eau 23 c\u1ee7a t\u1edd khai qu\u00fd 2\/2025 l\u1ea7n \u0111\u1ea7u – 10.000.000<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 24 \u0111i\u1ec1u ch\u1ec9nh = Ch\u1ec9 ti\u00eau 24 c\u1ee7a t\u1edd khai qu\u00fd 2\/2025 l\u1ea7n \u0111\u1ea7u – 1.000.000<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 25 \u0111i\u1ec1u ch\u1ec9nh = Ch\u1ec9 ti\u00eau 25 c\u1ee7a t\u1edd khai qu\u00fd 2\/2025 l\u1ea7n \u0111\u1ea7u – 1.000.000<\/p>\n\n\n\n

===============================<\/strong><\/h4>\n\n\n\n

3.2. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do th\u1ef1c hi\u1ec7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong><\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau ho\u1eb7c \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n\n\n\n

C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh thu mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o t\u1ea1i k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/p>\n\n\n\n

+ B\u00ean b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/p>\n\n\n\n

+ B\u00ean mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n

V\u00ed d\u1ee5: Ng\u00e0y 01\/07\/2025, C\u00f4ng ty FTS t\u1ed5ng k\u1ebft doanh s\u1ed1 mua t\u1ee7 lanh Samsung c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd trong qu\u00fd 2\/2025

N\u1ebfu \u0111\u1ea1i l\u00fd n\u00e0o \u0111\u1ea1t doanh s\u1ed1 mua h\u00e0ng trong qu\u00fd t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 3% tr\u00ean t\u1ed5ng doanh s\u1ed1 h\u00e0ng mua

Ng\u01b0\u1eddi mua h\u00e0ng l\u00e0 c\u00f4ng ty B\u1ea3o An c\u00f3 doanh s\u1ed1 mua h\u00e0ng trong qu\u00fd 02\/2025 nh\u01b0 sau:<\/p>\n\n\n\n

Ng\u00e0y mua h\u00e0ng<\/strong><\/td>S\u1ed1 h\u00f3a \u0111\u01a1n<\/strong><\/td>Th\u00e0nh ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf<\/strong><\/td>Ti\u1ec1n thu\u1ebf GTGT<\/strong><\/td>T\u1ed5ng c\u1ed9ng thanh to\u00e1n<\/strong><\/td><\/tr>
10\/04\/2025<\/td>352<\/td>250.000.000<\/td>25.000.000<\/td>275.000.000<\/td><\/tr>
21\/04\/2025<\/td>421<\/td>200.000.000<\/td>20.000.000<\/td>220.000.000<\/td><\/tr>
08\/05\/2025<\/td>530<\/td>300.000.000<\/td>30.000.000<\/td>330.000.000<\/td><\/tr>
29\/05\/2025<\/td>562<\/td>400.000.000<\/td>40.000.000<\/td>440.000.000<\/td><\/tr>
16\/06\/2025<\/td>658<\/td>150.000.000<\/td>15.000.000<\/td>165.000.000<\/td><\/tr>
 <\/td>T\u1ed5ng C\u1ed9ng Doanh S\u1ed1:<\/strong><\/td>1.430.000.000\u0111<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

V\u1edbi m\u1ee9c doanh s\u1ed1 mua h\u00e0ng l\u00e0 1.430.000.000\u0111 l\u1edbn h\u01a1n 1 t\u1ef7 \u0111\u1ed3ng n\u00ean C\u00f4ng ty b\u1ea3o An \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 3% tr\u00ean t\u1ed5ng doanh s\u1ed1 = 1.430.000.000\u0111 x 3% = 42.900.000\u0111

<\/strong>\u0110\u1ec3 th\u1ef1c hi\u1ec7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho c\u00f4ng ty B\u1ea3o An => C\u00f4ng ty FTS s\u1ebd l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh.

Ng\u00e0y 01\/07\/2025, C\u00f4ng ty FTS \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 850 cho kho\u1ea3n ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho c\u00f4ng ty B\u1ea3o An

C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 850 n\u00e0y b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh thu mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o t\u1ea1i k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh

Trong \u0111\u00f3: C\u1ea3 c\u00f4ng ty FTS v\u00e0 c\u00f4ng ty B\u1ea3o An \u0111\u1ec1u k\u00ea khai thu\u1ebf GTGT theo qu\u00fd

M\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do CKTM n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 01\/07\/2025 n\u00ean k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh l\u00e0 k\u1ef3 qu\u00fd 3\/2025 (Ng\u00e0y 01\/07\/2025 thu\u1ed9c v\u00e0o qu\u00fd 3\/2025)

C\u1ee5 th\u1ec3 nh\u01b0 sau:

T\u1ea1i k\u1ef3 qu\u00fd 3\/2025, c\u00f4ng ty FTS v\u00e0 c\u00f4ng ty B\u1ea3o An k\u00ea khai \u00e2m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 850 n\u00e0y tr\u00ean t\u1edd khai thu\u1ebf GTGT 01\/GTGT nh\u01b0 sau:

B\u00ean b\u00e1n l\u00e0 c\u00f4ng ty FTS k\u00ea khai gi\u1ea3m \u0111\u1ea7u ra t\u1ea1i:<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 32: -39.000.000
+ Ch\u1ec9 ti\u00eau 33: -3.900.000<\/p>\n\n\n\n

B\u00ean mua l\u00e0 c\u00f4ng ty B\u1ea3o An k\u00ea khai gi\u1ea3m \u0111\u1ea7u v\u00e0o t\u1ea1i:<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 23: -39.000.000
+ Ch\u1ec9 ti\u00eau 24: -3.900.000
+ Ch\u1ec9 ti\u00eau 25: -3.900.000<\/p>\n\n\n\n

===================================
 <\/p>\n\n\n\n

3.2. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong>
<\/strong>
<\/strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i h\u00e0ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 mua) th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong>, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a th\u00ec ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi b\u00e1n

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do b\u00ean b\u00e1n l\u1eadp khi nh\u1eadn l\u1ea1i h\u00e0ng n\u00e0y th\u00ec:<\/p>\n\n\n\n

+ B\u00ean b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/p>\n\n\n\n

+ B\u00ean mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n

V\u00ed d\u1ee5<\/strong>: C\u00f4ng ty FTS b\u00e1n Tivi cho c\u00f4ng ty Minh Long, c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u c\u00f3 k\u1ef3 k\u00ea khai theo qu\u00fd<\/strong>
<\/strong>
<\/strong>– Ng\u00e0y 28\/06\/2025, khi b\u00e0n giao Tivi cho b\u00ean mua, c\u00f4ng ty FTS \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1ed1 690 nh\u01b0 sau:
 <\/p>\n\n\n\n

S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/td>\u0110\u01a1n gi\u00e1<\/strong><\/td>Th\u00e0nh Ti\u1ec1n<\/strong><\/td>Ti\u1ec1n Thu\u1ebf<\/strong><\/td>T\u1ed5ng Thanh To\u00e1n<\/strong><\/td><\/tr>
02<\/td>5.000.000<\/td>10.000.000<\/td>1.000.000<\/td>11.000.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n


\u0110\u1ebfn ng\u00e0y 05\/07\/2025, C\u00f4ng ty Minh Long ph\u00e1t hi\u1ec7n c\u00f3 1 chi\u1ebfc Tivi b\u1ecb h\u1ecfng => Y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i h\u00e0ng

=> Khi nh\u1eadn l\u1ea1i h\u00e0ng v\u00e0o ng\u00e0y 06\/07\/2025, B\u00ean b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 706 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng b\u00e1n nh\u01b0 sau nh\u01b0 sau:
 <\/p>\n\n\n\n

S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/td>Th\u00e0nh Ti\u1ec1n<\/strong><\/td>Ti\u1ec1n Thu\u1ebf<\/strong><\/td>T\u1ed5ng Thanh To\u00e1n<\/strong><\/td><\/tr>
-01<\/td>-5.000.000<\/td>-500.000<\/td>-5.500.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n


\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 690 \u0111\u00e3 l\u1eadp khi b\u00e1n h\u00e0ng ng\u00e0y 28\/06\/2029 th\u00ec: b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai d\u01b0\u01a1ng v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0 k\u00fd qu\u00fd 2\/2025<\/strong>
<\/strong>
<\/strong>C\u00f2n \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 706 (h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i) th\u00ec:<\/strong><\/p>\n\n\n\n

+ B\u00ean b\u00e1n (C\u00f4ng ty FTS) s\u1ebd k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (K\u1ef3 qu\u00fd 3\/2025)\\<\/p>\n\n\n\n

K\u00ea khai gi\u1ea3m \u0111\u1ea7u ra t\u1ea1i:<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 32: -5.000.000
+ Ch\u1ec9 ti\u00eau 33: -500.000<\/p>\n\n\n\n


+ B\u00ean mua (C\u00f4ng ty Minh Long) s\u1ebd k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (K\u1ef3 qu\u00fd 3\/2025)<\/p>\n\n\n\n

K\u00ea khai gi\u1ea3m \u0111\u1ea7u v\u00e0o t\u1ea1i:<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 23: -5.000.000
+ Ch\u1ec9 ti\u00eau 24: -500.000
+ Ch\u1ec9 ti\u00eau 25: -500.000<\/p>\n\n\n\n

\u0110\u1ec3 bi\u1ebft c\u00e1ch k\u00ea khai c\u00f3 h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c th\u00ec C\u00f4ng ty \u0111\u00e0o t\u1ea1o K\u1ebf To\u00e1n Thi\u00ean \u01afng m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/p>\n\n\n\n

C\u00e1ch k\u00ea khai thu\u1ebf h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo Ngh\u1ecb \u0111\u1ecbnh 70 2025<\/a><\/strong><\/p>\n\n\n\n

Ngu\u1ed3n: ketoanthienung<\/em><\/p>\n\n\n\n

H\u00e3y li\u00ean h\u1ec7 v\u1edbi FTS ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 tri\u1ec3n khai gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ee7a b\u1ea1n!<\/h3>\n\n\n\n

\"\ud83c\udfe2\"\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Lilama 10, ph\u1ed1 T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng Trung V\u0103n, Qu\u1eadn Nam T\u1eeb Li\u00eam, Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/p>\n\n\n\n

\"\ud83d\udce7\"Email: info@fts.com.vn<\/p>\n\n\n\n

\"\ud83d\udcde\"Tel: 024 3748 0398 \u2013 Fax: 024 3748 0399<\/p>\n\n\n\n

\"\ud83c\udf10\"Website: fts.com.vn<\/a><\/p>\n\n\n\n

\"\ud83c\udf10\"Linkedln: https:\/\/www.linkedin.com\/company\/first-trust-solution\/<\/a><\/p>\n\n\n\n

\"\ud83c\udf10\"Zalo: https:\/\/zalo.me\/firsttrustsolution<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o, c\u00f9ng k\u1ef3 ho\u1eb7c kh\u00e1c k\u1ef3 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2025 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025 1. C\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u chinh gi\u1ea3m: T\u1eeb ng\u00e0y ng\u00e0y 01\/06\/2025 tr\u1edf […]<\/p>\n","protected":false},"featured_media":14075,"template":"","article_category":[10,13],"class_list":["post-14074","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14074","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/14075"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14074"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14074"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}