{"id":14076,"date":"2025-09-18T16:33:00","date_gmt":"2025-09-18T09:33:00","guid":{"rendered":"https:\/\/luckydoor.vn\/fts-demo\/?post_type=article&p=14076"},"modified":"2025-11-27T16:44:13","modified_gmt":"2025-11-27T09:44:13","slug":"cach-ke-khai-hoa-don-hang-ban-bi-tra-lai-theo-nghi-dinh-70-2025","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cach-ke-khai-hoa-don-hang-ban-bi-tra-lai-theo-nghi-dinh-70-2025\/","title":{"rendered":"C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025"},"content":{"rendered":"\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: C\u00e1ch k\u00ea khai thu\u1ebf h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i tr\u00ean T\u1edd khai 01\/GTGT \u0111\u1ed1i v\u1edbi b\u00ean b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 b\u00ean tr\u1ea3 l\u1ea1i (b\u00ean b\u00e1n v\u00e0 b\u00ean mua).<\/strong><\/h2>\n\n\n\n

B\u1eaft \u0111\u1ea7u k\u1ec3 t\u1eeb ng\u00e0y 01\/06\/2025 tr\u1edf \u0111i<\/strong>, <\/strong>k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec vi\u1ec7c k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 \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 nh\u01b0 sau:<\/p>\n\n\n\n

4. H\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n\n\n\n

….<\/p>\n\n\n\n

c) X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5:<\/strong><\/p>\n\n\n\n

c.1) Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a: 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, 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; ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh khi b\u00e1n h\u00e0ng h\u00f3a.<\/p>\n\n\n\n

c.2) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd theo t\u00ean ng\u01b0\u1eddi mua th\u00ec khi tr\u1ea3 l\u1ea1i h\u00e0ng ho\u00e1 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt li\u00ean quan, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n l\u1eadp ho\u00e1 \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n.<\/p>\n\n\n\n

c.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n ph\u00ed, gi\u1ea3m ph\u00ed, gi\u1ea3m hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ec3 gi\u1ea3m thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m: C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 s\u1ed1 ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c ho\u00e0n, gi\u1ea3m (kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng), s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 thu (s\u1ed1 k\u00fd hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n), l\u00fd do ho\u00e0n, gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh giao cho kh\u00e1ch h\u00e0ng tham gia b\u1ea3o hi\u1ec3m, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a chi ti\u1ec1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 s\u1ed1 ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m ho\u00e0n, gi\u1ea3m, l\u00fd do ho\u00e0n, gi\u1ea3m. Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng v\u1edbi h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1, \u0111i\u1ec3m c.2, \u0111i\u1ec3m c.3, ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u1ea3 l\u1ea1i h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3i xu\u1ea5t tr\u00ecnh khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/p>\n\n\n\n

c.4) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc khi cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thu ti\u1ec1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, nh\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng sau \u0111\u00f3 ph\u00e1t sinh vi\u1ec7c hu\u1ef7 ho\u1eb7c ch\u1ea5m d\u1ee9t giao d\u1ecbch v\u00e0 h\u1ee7y m\u1ed9t ph\u1ea7n vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n\n\n\n

5. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/strong><\/p>\n\n\n\n

……..<\/p>\n\n\n\n

\u0111) H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y th\u00ec ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/p>\n\n\n\n

V\u1eady l\u00e0: Vi\u1ec7c x\u1eed l\u00fd h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i t\u1eeb ng\u00e0y 01\/06\/2025 tr\u1edf \u0111i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

1. Khi tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/p>\n\n\n\n

B\u00ean b\u00e1n (b\u00ean b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng) ho\u1eb7c b\u00ean mua (b\u00ean tr\u1ea3 l\u1ea1i h\u00e0ng) l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec1u \u0111\u01b0\u1ee3c:<\/p>\n\n\n\n

+ N\u1ebfu kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn g\u00ec kh\u00e1c th\u00ec tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n (Khi nh\u1eadn l\u1ea1i h\u00e0ng, Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh)<\/strong><\/p>\n\n\n\n

+ C\u00f2n 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<\/p>\n\n\n\n

2. C\u00e1ch k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (do b\u00ean b\u00e1n l\u1eadp) ho\u1eb7c h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng (do b\u00ean mua l\u1eadp)<\/strong><\/p>\n\n\n\n

+ Ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n\n\n\n

+ Ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/p>\n\n\n\n

Sau \u0111\u00e2y, C\u00f4ng ty \u0111\u00e0o t\u1ea1o K\u1ebf To\u00e1n Thi\u00ean \u01afng s\u1ebd \u0111\u01b0a ra 1 v\u00e0i t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n c\u00e1ch k\u00ea khai thu\u1ebf h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/p>\n\n\n\n

T\u00ecnh hu\u1ed1ng s\u1ed1 1: Tr\u1ea3 l\u1ea1i h\u00e0ng c\u00f9ng k\u1ef3 v\u1edbi k\u1ef3 b\u00e1n h\u00e0ng<\/strong><\/p>\n\n\n\n

Ng\u00e0y 20\/06\/2025, C\u00f4ng ty FTS b\u00e1n h\u00e0ng cho c\u00f4ng ty Thu\u1eadn Phong<\/p>\n\n\n\n

Khi b\u00e0n giao h\u00e0ng h\u00f3a, C\u00f4ng ty FTS \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 00003526<\/p>\n\n\n\n

Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 00003526 c\u00f3 th\u00f4ng tin nh\u01b0 sau:<\/p>\n\n\n\n

T\u00ean h\u00e0ng h\u00f3a<\/strong><\/td>\u0110VT<\/strong><\/td>S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/td>\u0110\u01a1n gi\u00e1<\/strong><\/td>Th\u00e0nh ti\u1ec1n<\/strong><\/td><\/tr>
M\u00e1y \u0110i\u1ec1u ho\u00e0 LG 9000BTU<\/td>B\u1ed9<\/td>10<\/td>8.000.000<\/td>80.000.000<\/td><\/tr>
 <\/td>C\u1ed9ng ti\u1ec1n h\u00e0ng ch\u01b0a thu\u1ebf GTGT:<\/strong><\/td>80.000.000<\/td><\/tr>
Thu\u1ebf su\u1ea5t GTGT: 10%<\/strong><\/td>Ti\u1ec1n thu\u1ebf GTGT:<\/strong><\/td>8.000.000<\/td><\/tr>
 <\/td>T\u1ed5ng thanh to\u00e1n:<\/strong><\/td>88.000.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u0110\u1ebfn ng\u00e0y 25\/06\/2025, c\u00f4ng ty Thu\u1eadn Phong ph\u00e1t hi\u1ec7n ra c\u00f3 1 b\u1ed9 m\u00e1y \u0111i\u1ec1u h\u00f2a b\u1ecb l\u1ed7i k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng => y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i h\u00e0ng<\/p>\n\n\n\n

=> C\u00f4ng ty Thi\u00ean \u01afng \u0111\u1ed3ng \u00fd cho c\u00f4ng ty Thu\u1eadn Phong tr\u1ea3 l\u1ea1i h\u00e0ng<\/p>\n\n\n\n

Khi nh\u1eadn l\u1ea1i h\u00e0ng h\u00f3a v\u00e0o ng\u00e0y 25\/06\/2025, C\u00f4ng ty FTS \u0111\u00e3 xu\u1ea5t v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00003842 cho b\u00ean mua<\/p>\n\n\n\n

Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00003842 (h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i) c\u00f3 th\u00f4ng tin nh\u01b0 sau:<\/p>\n\n\n\n

\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1 1 k\u00fd hi\u1ec7u C25TTU s\u1ed1 00003526 ng\u00e0y 20 th\u00e1ng 06 n\u0103m 2025: Do b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng<\/strong><\/td><\/tr>
T\u00ean h\u00e0ng h\u00f3a<\/strong><\/td>\u0110VT<\/strong><\/td>S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/td>\u0110\u01a1n gi\u00e1<\/strong><\/td>Th\u00e0nh ti\u1ec1n<\/strong><\/td><\/tr>
M\u00e1y \u0110i\u1ec1u ho\u00e0 LG 9000BTU<\/td>B\u1ed9<\/td>-01<\/td>8.000.000<\/td>-8.000.000<\/td><\/tr>
 <\/td>C\u1ed9ng ti\u1ec1n h\u00e0ng ch\u01b0a thu\u1ebf GTGT:<\/strong><\/td>-8.000.000<\/td><\/tr>
Thu\u1ebf su\u1ea5t GTGT: 10%<\/strong><\/td>Ti\u1ec1n thu\u1ebf GTGT:<\/strong><\/td>-800.000<\/td><\/tr>
 <\/td>T\u1ed5ng thanh to\u00e1n:<\/strong><\/td>-8.800.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

X\u00e1c \u0111\u1ecbnh c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00003842)<\/strong><\/h3>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP th\u00ec: ng\u01b0\u1eddi b\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/p>\n\n\n\n

M\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00003842 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 25\/06\/2025 v\u00e0 \u0111\u01b0\u1ee3c g\u1eedi cho b\u00ean mua v\u00e0o ng\u00e0y 25\/06\/2025 (B\u00ean mua \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i n\u00e0y v\u00e0o ng\u00e0y 25\/06\/2025<\/em>)<\/p>\n\n\n\n

Cho n\u00ean:<\/strong><\/p>\n\n\n\n

* \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n – B\u00ean b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng (C\u00f4ng ty FTS thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd)<\/strong><\/p>\n\n\n\n

=> K\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 k\u1ef3 qu\u00fd 2\/2025 (K\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n ch\u00ednh l\u00e0 k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00003842 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o ng\u00e0y 25\/06\/2025 => M\u00e0 ng\u00e0y 25\/06\/2025 thu\u1ed9c v\u00e0o k\u1ef3 qu\u00fd 2\/2025)<\/p>\n\n\n\n

Do \u0111\u00f3, c\u00f4ng ty FTS s\u1ebd k\u00ea khai nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

+ K\u00ea khai d\u01b0\u01a1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 00003526 v\u00e0o k\u1ef3 qu\u00fd 2\/2025<\/p>\n\n\n\n

+ K\u00ea khai \u00e2m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00003842 v\u00e0o k\u1ef3 qu\u00fd 2\/2025<\/p>\n\n\n\n

K\u00ea khai \u0111\u1ea7u ra l\u00ean t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

H\u00f3a \u0111\u01a1n<\/strong><\/td>Ch\u1ec9 ti\u00eau 32<\/strong>(Doanh thu)<\/strong><\/td>Ch\u1ec9 ti\u00eau 33<\/strong>(Thu\u1ebf GTGT)<\/strong><\/td><\/tr>
H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00003526 <\/td>80.000.000<\/td>8.000.000<\/td><\/tr>
H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 00003842(K\u00ea khai \u00e2m)<\/td>-8.000.000<\/td>-800.000<\/td><\/tr>
T\u1ed5ng c\u1ed9ng<\/strong><\/td>72.000.000<\/strong><\/td>7.200.000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

(T\u1ed5ng c\u1ed9ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111\u00e3 b\u00e1n h\u00e0ng r\u1ed3i b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng<\/em>)<\/p>\n\n\n\n

* \u0110\u1ed1i v\u1edbi b\u00ean mua – B\u00ean tr\u1ea3 l\u1ea1i h\u00e0ng (C\u00f4ng ty Thu\u1eadn Phong thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng)<\/strong><\/p>\n\n\n\n

=> K\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 k\u1ef3 th\u00e1ng 6\/2025 (C\u00f4ng ty Thu\u1eadn Phong nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00003842 v\u00e0o ng\u00e0y 25\/06\/2025 => M\u00e0 ng\u00e0y 25\/06\/2025 thu\u1ed9c v\u00e0o k\u1ef3 th\u00e1ng 6\/2025)<\/p>\n\n\n\n

Do \u0111\u00f3, c\u00f4ng ty Thu\u1eadn Phong s\u1ebd k\u00ea khai nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

+ K\u00ea khai d\u01b0\u01a1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 00003526 v\u00e0o k\u1ef3 th\u00e1ng 6\/2025<\/p>\n\n\n\n

+ K\u00ea khai \u00e2m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00003842 v\u00e0o k\u1ef3 qu\u00fd 6\/2025<\/p>\n\n\n\n

K\u00ea khai \u0111\u1ea7u v\u00e0o l\u00ean t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

H\u00f3a \u0111\u01a1n<\/strong><\/td>Ch\u1ec9 ti\u00eau 23<\/strong>(gi\u00e1 tr\u1ecb HH mua v\u00e0o)<\/strong><\/td>Ch\u1ec9 ti\u00eau 24<\/strong>(Thu\u1ebf GTGT)<\/strong><\/td>Ch\u1ec9 ti\u00eau 25<\/strong>(Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/strong><\/td><\/tr>
H\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00003526 <\/td>80.000.000<\/td>8.000.000<\/td>8.000.000<\/td><\/tr>
H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 00003842(K\u00ea khai \u00e2m)<\/td>-8.000.000<\/td>-800.000<\/td>-800.000<\/td><\/tr>
T\u1ed5ng c\u1ed9ng<\/strong><\/td>72.000.000<\/strong><\/td>7.200.000<\/strong><\/td>7.200.000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

(T\u1ed5ng c\u1ed9ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111\u00e3 mua h\u00e0ng r\u1ed3i tr\u1ea3 l\u1ea1i h\u00e0ng)<\/em><\/p>\n\n\n\n

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

T\u00ecnh hu\u1ed1ng s\u1ed1 2: Tr\u1ea3 l\u1ea1i h\u00e0ng kh\u00e1c k\u1ef3 v\u1edbi k\u1ef3 b\u00e1n h\u00e0ng<\/strong><\/p>\n\n\n\n

Ng\u00e0y 29\/06\/2025, C\u00f4ng ty FTS b\u00e1n Tivi cho c\u00f4ng ty M\u1ea1nh H\u00f9ng<\/p>\n\n\n\n

Khi b\u00e0n giao Tivi, C\u00f4ng ty FTS \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 00004215<\/p>\n\n\n\n

Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 00004215 c\u00f3 th\u00f4ng tin nh\u01b0 sau:<\/p>\n\n\n\n

T\u00ean h\u00e0ng h\u00f3a<\/strong><\/td>\u0110VT<\/strong><\/td>S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/td>\u0110\u01a1n gi\u00e1<\/strong><\/td>Th\u00e0nh ti\u1ec1n<\/strong><\/td><\/tr>
Tivi LG AI 4K 65 inch 65UT8050PSB<\/td>Chi\u1ebfc<\/td>1<\/td>15.000.000<\/td>15.000.000<\/td><\/tr>
 <\/td>C\u1ed9ng ti\u1ec1n h\u00e0ng ch\u01b0a thu\u1ebf GTGT:<\/strong><\/td>15.000.000<\/td><\/tr>
Thu\u1ebf su\u1ea5t GTGT: 10%<\/strong><\/td>Ti\u1ec1n thu\u1ebf GTGT:<\/strong><\/td>1.500.000<\/td><\/tr>
 <\/td>T\u1ed5ng thanh to\u00e1n:<\/strong><\/td>16.500.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u0110\u1ebfn ng\u00e0y 10\/07\/2025, Tivi b\u1ecb h\u1ecfng => c\u00f4ng ty M\u1ea1nh H\u00f9ng y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i h\u00e0ng<\/p>\n\n\n\n

=> C\u00f4ng ty FTS \u0111\u1ed3ng \u00fd cho c\u00f4ng ty M\u1ea1nh H\u00f9ng tr\u1ea3 l\u1ea1i h\u00e0ng<\/p>\n\n\n\n

Khi nh\u1eadn l\u1ea1i h\u00e0ng h\u00f3a v\u00e0o ng\u00e0y 10\/07\/2025, C\u00f4ng ty FTS \u0111\u00e3 xu\u1ea5t v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00004916 cho b\u00ean mua<\/p>\n\n\n\n

Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00004916 (h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i) c\u00f3 th\u00f4ng tin nh\u01b0 sau:<\/p>\n\n\n\n

\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1 1 k\u00fd hi\u1ec7u C25TTU s\u1ed1 00004215 ng\u00e0y 29 th\u00e1ng 06 n\u0103m 2025: Do b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng<\/strong><\/td><\/tr>
T\u00ean h\u00e0ng h\u00f3a<\/strong><\/td>\u0110VT<\/strong><\/td>S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/td>\u0110\u01a1n gi\u00e1<\/strong><\/td>Th\u00e0nh ti\u1ec1n<\/strong><\/td><\/tr>
Tivi LG AI 4K 65 inch 65UT8050PSB<\/td>Chi\u1ebfc<\/td>-01<\/td>15.000.000<\/td>-15.000.000\u0111<\/td><\/tr>
 <\/td>C\u1ed9ng ti\u1ec1n h\u00e0ng ch\u01b0a thu\u1ebf GTGT:<\/strong><\/td>-15.000.000\u0111<\/td><\/tr>
Thu\u1ebf su\u1ea5t GTGT: 10%<\/strong><\/td>Ti\u1ec1n thu\u1ebf GTGT:<\/strong><\/td>-1.500.000\u0111<\/td><\/tr>
 <\/td>T\u1ed5ng thanh to\u00e1n:<\/strong><\/td>-16.500.000\u0111<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

X\u00e1c \u0111\u1ecbnh c\u00e1ch k\u00ea khai cho t\u1eebng h\u00f3a \u0111\u01a1n:<\/strong>
<\/strong>
<\/strong>+ \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp khi b\u00e1n h\u00e0ng (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 00004215 ng\u00e0y 29\/06\/2025): s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai d\u01b0\u01a1ng v\u00e0o k\u1ef3 b\u00e1n h\u00e0ng (k\u1ef3 qu\u00fd 2\/2025)
 <\/p>\n\n\n\n

* \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n k\u00ea khai \u0111\u1ea7u ra <\/strong>(C\u00f4ng ty FTS thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd)<\/p>\n\n\n\n

K\u00ea khai d\u01b0\u01a1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 00004215 v\u00e0o t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT c\u1ee7a k\u1ef3 qu\u00fd 2\/2025 nh\u01b0 sau:<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 32: 15.000.000<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 33: 1.500.000<\/p>\n\n\n\n

* \u0110\u1ed1i v\u1edbi b\u00ean mua k\u00ea khai \u0111\u1ea7u v\u00e0o <\/strong>(C\u00f4ng ty M\u1ea1nh H\u00f9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd)<\/p>\n\n\n\n

K\u00ea khai d\u01b0\u01a1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1 00004215 v\u00e0o t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT c\u1ee7a k\u1ef3 qu\u00fd 2\/2025 nh\u01b0 sau:<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 23: 15.000.000<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 24: 1.500.000<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 25: 1.500.000<\/p>\n\n\n\n

+ C\u00f2n \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00004916)<\/strong> th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP nh\u01b0 sau: <\/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<\/strong>
<\/strong>+ B\u00ean mua k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/p>\n\n\n\n

C\u1ee5 th\u1ec3:<\/strong><\/p>\n\n\n\n

* \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n – B\u00ean b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng <\/strong>(C\u00f4ng ty FTS thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd)<\/p>\n\n\n\n

=> Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00004916 l\u00e0 ng\u00e0y 10\/07\/2025 => K\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 k\u1ef3 qu\u00fd 3\/2025 <\/p>\n\n\n\n

Do \u0111\u00f3, c\u00f4ng ty FTS s\u1ebd k\u00ea khai \u00e2m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00004916 v\u00e0o t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT c\u1ee7a k\u1ef3 qu\u00fd 3\/2025 nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 32: -15.000.000<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 33: -1.500.000<\/p>\n\n\n\n

* \u0110\u1ed1i v\u1edbi b\u00ean mua – B\u00ean tr\u1ea3 l\u1ea1i h\u00e0ng (C\u00f4ng ty M\u1ea1nh H\u00f9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd)<\/strong><\/p>\n\n\n\n

=> Ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00004916 l\u00e0 ng\u00e0y 10\/07\/2025 => K\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 k\u1ef3 qu\u00fd 3\/2025 <\/p>\n\n\n\n

Do \u0111\u00f3, c\u00f4ng ty M\u1ea1nh H\u00f9ng s\u1ebd k\u00ea khai \u00e2m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00004916 v\u00e0o t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT c\u1ee7a k\u1ef3 qu\u00fd 3\/2025 nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 23: -15.000.000<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 24: -1.500.000<\/p>\n\n\n\n

+ Ch\u1ec9 ti\u00eau 25: -1.500.000<\/p>\n\n\n\n

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

Tr\u01b0\u1edbc ng\u00e0y 01\/06\/2025<\/strong>, vi\u1ec7c x\u1eed l\u00fd h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i s\u1ebd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 th\u00f4ng t\u01b0 78\/2021\/TT-BTC: <\/strong><\/p>\n\n\n\n

1. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i:<\/strong><\/p>\n\n\n\n

Theo \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n\n\n\n

“1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n <\/em>ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n <\/em>\u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c <\/em>ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a<\/em><\/strong>) v\u00e0 <\/em>ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung<\/em> theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.”<\/em><\/p>\n\n\n\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c c\u00f4ng v\u0103n:<\/strong><\/p>\n\n\n\n

+ C\u00f4ng v\u0103n 2121\/TCT-CS ng\u00e0y 29\/5\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf <\/p>\n\n\n\n

+ C\u00f4ng v\u0103n s\u1ed1 8999\/CTTPHCM-TTHT ng\u00e0y 19\/07\/2023 c\u1ee7a C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/p>\n\n\n\n

+ C\u00f4ng v\u0103n s\u1ed1 1647\/TCT-CS ng\u00e0y 10 th\u00e1ng 5 n\u0103m 2023 c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf<\/p>\n\n\n\n

+ C\u00f4ng v\u0103n s\u1ed1 2674\/TCT-CS ng\u00e0y 29\/6\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>\n\n\n\n

Th\u00ec khi doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u00e0 ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP th\u00ec khi c\u00f3 ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec s\u1ebd th\u1ef1c hi\u1ec7n x\u1eed l\u00fd h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0 sau:<\/p>\n\n\n\n

+ B\u00ean b\u00e1n v\u00e0 b\u00ean mua c\u00f3 th\u1ecfa thu\u1eadn ghi r\u00f5 h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i.<\/p>\n\n\n\n

+ Khi nh\u1eadn l\u1ea1i h\u00e0ng th\u00ec b\u00ean b\u00e1n s\u1ebd l\u1eadp h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a b\u1eb1ng 1 trong 2 h\u00ecnh th\u1ee9c: h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp khi b\u00e1n h\u00e0ng. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean b\u00e1n nh\u1eadn l\u1ea1i \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n\n\n\n

2. C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/strong><\/h3>\n\n\n\n

C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1: 2546\/TCT-CS ng\u00e0y 22 th\u00e1ng 6 n\u0103m 2023 c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

+ \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/6\/2019 quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf;<\/p>\n\n\n\n

(\u0110i\u1ec1u 47 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/em>)<\/p>\n\n\n\n

+ Kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.    <\/p>\n\n\n\n

(<\/strong>Kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1 khai b\u1ed5 sung cho t\u1eebng h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 sai, s\u00f3t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/em>)      <\/p>\n\n\n\n

T\u1ed5ng quan<\/strong>: Khi ph\u00e1t sinh h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i th\u00ec:<\/p>\n\n\n\n

+ B\u00ean b\u00e1n s\u1ebd k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu, thu\u1ebf GTGT \u0111\u1ea7u ra<\/p>\n\n\n\n

+ B\u00ean mua s\u1ebd k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb mua v\u00e0o, thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u0103n c\u1ee9 \u0111\u1ec3 k\u00ea khai ch\u00ednh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ho\u1eb7c h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf do b\u00ean b\u00e1n \u0111\u00e3 l\u1eadp khi nh\u1eadn tr\u1ea3 l\u1ea1i h\u00e0ng.<\/p>\n\n\n\n

C\u1ee5 th\u1ec3 c\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0 sau:<\/p>\n\n\n\n

2.1. Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n khi b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng c\u00f9ng chung 1 k\u1ef3 k\u00ea khai<\/strong><\/p>\n\n\n\n

* N\u1ebfu khi nh\u1eadn l\u1ea1i h\u00e0ng, b\u00ean b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf th\u00ec <\/strong>c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u d\u00f9ng h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf \u0111\u00f3 \u0111\u1ec3 k\u00ea khai <\/strong>(C\u00f2n kh\u00f4ng k\u00ea khai h\u00f3a \u0111\u01a1n g\u1ed1c (h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf) n\u1eefa)<\/p>\n\n\n\n

V\u00ed d\u1ee5 1<\/strong>: <\/p>\n\n\n\n

Ng\u00e0y 21\/02\/2025, c\u00f4ng ty FTS b\u00e1n 3 chi\u1ebfc qu\u1ea1t c\u00e2y (gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf l\u00e0 1 tri\u1ec7u\/chi\u1ebfc) cho c\u00f4ng ty B\u1ea3o An: \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1ed1 313, gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf l\u00e0 3 tri\u1ec7u, ti\u1ec1n thu\u1ebf l\u00e0 240.000\u0111<\/p>\n\n\n\n

\u0110\u1ebfn ng\u00e0y 22\/02\/2025, C\u00f4ng ty B\u1ea3o An tr\u1ea3 l\u1ea1i 1 chi\u1ebfc qu\u1ea1t => Khi nh\u1eadn l\u1ea1i h\u00e0ng, C\u00f4ng ty FTS \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf s\u1ed1 346, gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf l\u00e0 2 tri\u1ec7u, ti\u1ec1n thu\u1ebf l\u00e0 160.000\u0111<\/p>\n\n\n\n

=> 2 b\u00ean k\u00ea khai thu\u1ebf GTGT nh\u01b0 sau: c\u1ea3 2 b\u00ean \u0111\u1ec1u d\u00f9ng <\/strong>h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf s\u1ed1 346, gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf l\u00e0 2 tri\u1ec7u, ti\u1ec1n thu\u1ebf l\u00e0 160.000\u0111 \u0111\u1ec3 k\u00ea khai<\/p>\n\n\n\n

B\u00ean b\u00e1n (C\u00f4ng ty FTS)<\/strong><\/td>B\u00ean mua (C\u00f4ng ty B\u1ea3o An)<\/strong><\/td><\/tr>
K\u00ea khai doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0o k\u1ef3 qu\u00fd 1\/2025 (ho\u1eb7c k\u1ef3 th\u00e1ng 2\/2025 n\u1ebfu KK theo th\u00e1ng)+ Ch\u1ec9 ti\u00eau 32: 2.000.000\u0111+ Ch\u1ec9 ti\u00eau 33: 160.000\u0111<\/td>K\u00ea khai gi\u00e1 tr\u1ecb v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 qu\u00fd 1\/2025 (ho\u1eb7c k\u1ef3 th\u00e1ng 1\/2025 n\u1ebfu KK theo th\u00e1ng)+ Ch\u1ec9 ti\u00eau 23: 2.000.000\u0111+ Ch\u1ec9 ti\u00eau 24: 160.000\u0111+ Ch\u1ec9 ti\u00eau 25: 160.000\u0111<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

=> C\u1ea3 2 b\u00ean \u0111\u1ec1u kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n g\u1ed1c (h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf) s\u1ed1 313 ng\u00e0y 21\/02\/2025 \u0111\u1ec3 k\u00ea khai<\/p>\n\n\n\n

* N\u1ebfu khi nh\u1eadn l\u1ea1i h\u00e0ng, b\u00ean b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec <\/strong>b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u d\u00f9ng c\u1ea3 h\u00f3a \u0111\u01a1n g\u1ed1c (\u0111\u00e3 l\u1eadp khi b\u00e1n h\u00e0ng) v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (\u0111\u00e3 l\u1eadp khi b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng) \u0111\u1ec3 k\u00ea khai<\/p>\n\n\n\n

V\u00ed d\u1ee5 2<\/strong>: <\/p>\n\n\n\n

Ng\u00e0y 21\/02\/2025, c\u00f4ng ty FTS b\u00e1n 3 chi\u1ebfc qu\u1ea1t c\u00e2y (gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf l\u00e0 1 tri\u1ec7u\/chi\u1ebfc) cho c\u00f4ng ty Minh Long: \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1ed1 515, gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf l\u00e0 3 tri\u1ec7u, ti\u1ec1n thu\u1ebf l\u00e0 240.000\u0111<\/p>\n\n\n\n

\u0110\u1ebfn ng\u00e0y 22\/02\/2025, C\u00f4ng ty Minh Long tr\u1ea3 l\u1ea1i 1 chi\u1ebfc qu\u1ea1t => Khi nh\u1eadn l\u1ea1i h\u00e0ng, C\u00f4ng ty FTS \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 520: gi\u1ea3m gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf l\u00e0 1 tri\u1ec7u, gi\u1ea3m ti\u1ec1n thu\u1ebf l\u00e0 80.000\u0111<\/p>\n\n\n\n

=> 2 b\u00ean k\u00ea khai thu\u1ebf GTGT nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

K\u00ea khai c\u1ea3 2 h\u00f3a \u0111\u01a1n: h\u00f3a \u0111\u01a1n g\u1ed1cv\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/td>B\u00ean b\u00e1n(C\u00f4ng ty Thi\u00ean \u01afng)<\/td>B\u00ean mua(C\u00f4ng ty B\u1ea3o An)<\/td><\/tr>
H\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 515<\/td>K\u00ea khai d\u01b0\u01a1ng:+ Ch\u1ec9 ti\u00eau 32: 3.000.000\u0111+ Ch\u1ec9 ti\u00eau 33: 240.000\u0111<\/td>K\u00ea khai d\u01b0\u01a1ng:+ Ch\u1ec9 ti\u00eau 23: 3.000.000\u0111+ Ch\u1ec9 ti\u00eau 24: 240.000\u0111+ Ch\u1ec9 ti\u00eau 25: 240.000\u0111<\/td><\/tr>
H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 520<\/td>K\u00ea khai \u00e2m:+ Ch\u1ec9 ti\u00eau 32: -1.000.000\u0111+ Ch\u1ec9 ti\u00eau 33: -80.000\u0111<\/td>K\u00ea khai \u00e2m:+ Ch\u1ec9 ti\u00eau 23: -1.000.000\u0111+ Ch\u1ec9 ti\u00eau 24: -80.000\u0111+ Ch\u1ec9 ti\u00eau 25: -80.000\u0111<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

=> Sau khi k\u00ea khai \u00e2m d\u01b0\u01a1ng xong th\u00ec c\u00e1c b\u1ea1n th\u1ea5y r\u1eb1ng: gi\u00e1 tr\u1ecb k\u00ea khai v\u1ec1 gi\u1ed1ng \u0111\u00fang nh\u01b0 V\u00ed d\u1ee5 1 (H\u00f3a \u0111\u01a1n thay th\u1ebf hay h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 th\u1ec3 hi\u1ec7n th\u00f4i, c\u00f2n b\u1ea3n ch\u1ea5t ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u00e3 b\u00e1n \u0111\u00e3 mua th\u1ef1c t\u1ebf l\u00e0 bao nhi\u00eau th\u00ec k\u00ea khai \u0111\u00fang t\u1ea7n \u0111\u00f3)<\/p>\n\n\n\n

2.2. Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n khi b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng kh\u00e1c k\u1ef3 k\u00ea khai:<\/strong><\/p>\n\n\n\n

T\u00ecnh hu\u1ed1ng s\u1ed1 1<\/strong>: T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf\/h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh khi tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec B\u00ean b\u00e1n\/b\u00ean mua ch\u01b0a<\/strong> th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n g\u1ed1c khi b\u00e1n h\u00e0ng th\u00ec B\u00ean b\u00e1n\/b\u00ean mua th\u1ef1c hi\u1ec7n k\u00ea khai nh\u01b0 “Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng v\u00e0 h\u00f3a \u0111\u01a1n khi b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng c\u00f9ng chung 1 k\u1ef3 k\u00ea khai<\/strong>” b\u00ean tr\u00ean:<\/p>\n\n\n\n

+ N\u1ebfu khi nh\u1eadn l\u1ea1i h\u00e0ng, b\u00ean b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf th\u00ec <\/strong>c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u d\u00f9ng h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf \u0111\u00f3 \u0111\u1ec3 k\u00ea khai <\/strong>(C\u00f2n kh\u00f4ng k\u00ea khai h\u00f3a \u0111\u01a1n g\u1ed1c (h\u00f3a \u0111\u01a1n b\u1ecb thay th\u1ebf) n\u1eefa)<\/p>\n\n\n\n

+ N\u1ebfu khi nh\u1eadn l\u1ea1i h\u00e0ng, b\u00ean b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec <\/strong>b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u d\u00f9ng c\u1ea3 h\u00f3a \u0111\u01a1n g\u1ed1c (\u0111\u00e3 l\u1eadp khi b\u00e1n h\u00e0ng) v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (\u0111\u00e3 l\u1eadp khi b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng) \u0111\u1ec3 k\u00ea khai<\/p>\n\n\n\n

T\u00ecnh hu\u1ed1ng s\u1ed1 2<\/strong>: T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf\/h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh khi tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec B\u00ean b\u00e1n\/b\u00ean mua \u0111\u00e3<\/strong> th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n g\u1ed1c khi b\u00e1n h\u00e0ng th\u00ec B\u00ean b\u00e1n\/b\u00ean mua ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung KHBS h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c b\u00e1n h\u00e0ng (K\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c khi b\u00e1n h\u00e0ng) <\/p>\n\n\n\n

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

+ Ng\u00e0y 30\/03\/2025, C\u00f4ng ty FTS b\u00e1n h\u00e0ng cho C\u00f4ng ty B\u1ea3o Anh, \u0111\u00e3 giao h\u00e0ng v\u00e0 l\u1eadp H\u00f3a \u0111\u01a1n s\u1ed1 00001268 (thu\u1ed9c qu\u00fd 1\/2025)<\/p>\n\n\n\n

+ Ng\u00e0y 05\/04\/2025, C\u00f4ng ty B\u1ea3o Anh tr\u1ea3 l\u1ea1i h\u00e0ng => Khi nh\u1eadn l\u1ea1i h\u00e0ng, C\u00f4ng ty FTS \u0111\u00e3 l\u1eadp H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 00001305 (thu\u1ed9c qu\u00fd 2\/2025)<\/p>\n\n\n\n

T\u00ecnh hu\u1ed1ng s\u1ed1 1<\/strong>: T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh khi tr\u1ea3 l\u1ea1i h\u00e0ng l\u00e0 ng\u00e0y 05\/04\/2025, C\u00f4ng ty FTS ch\u01b0a<\/strong> th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 c\u00f3 h\u00f3a \u0111\u01a1n g\u1ed1c khi b\u00e1n h\u00e0ng l\u00e0 k\u1ef3 qu\u00fd 1\/2025 th\u00ec C\u00f4ng ty FTS s\u1ebd d\u00f9ng c\u1ea3 h\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 00001268 (\u0111\u00e3 l\u1eadp khi b\u00e1n h\u00e0ng) v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 00001305 (\u0111\u00e3 l\u1eadp khi b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng) \u0111\u1ec3 k\u00ea khai v\u00e0o t\u1edd khai thu\u1ebf GTGT c\u1ee7a qu\u00fd 1\/2025<\/p>\n\n\n\n

Trong \u0111\u00f3:<\/p>\n\n\n\n

+ H\u00f3a \u0111\u01a1n g\u1ed1c s\u1ed1 00001268: s\u1ebd k\u00ea khai d\u01b0\u01a1ng<\/p>\n\n\n\n

+ H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00001305: s\u1ebd k\u00ea khai \u00e2m<\/p>\n\n\n\n

T\u00ecnh hu\u1ed1ng s\u1ed1 2<\/strong>: T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh khi tr\u1ea3 l\u1ea1i h\u00e0ng l\u00e0 ng\u00e0y 05\/04\/2025, C\u00f4ng ty FTS \u0111\u00e3<\/strong> th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 qu\u00fd 1\/2025 (k\u1ef3 ph\u00e1t sinh b\u00e1n h\u00e0ng, c\u00f3 h\u00f3a \u0111\u01a1n g\u1ed1c) th\u00ec C\u00f4ng ty FTS ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung KHBS gi\u1ea3m doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra theo s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 00001305 v\u00e0o k\u1ef3 qu\u00fd 1\/2025 (k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c b\u00e1n h\u00e0ng (K\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c khi b\u00e1n h\u00e0ng)<\/p>\n\n\n\n

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

\ud83d\udccc N\u1ebfu qu\u00fd doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 c\u1eadp nh\u1eadt \u0111\u1ecba ch\u1ec9 ho\u1eb7c c\u00f3 b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o, vui l\u00f2ng li\u00ean h\u1ec7 b\u1ed9 ph\u1eadn ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng c\u1ee7a FTS \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t.<\/strong><\/p>\n\n\n\n

\ud83d\udcde Hotline: 024 3748 0398
\ud83c\udf10 Website: https:\/\/fts.com.vn<\/a>
\u2709\ufe0f Email: info@fts.com.vn<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: C\u00e1ch k\u00ea khai thu\u1ebf h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i tr\u00ean T\u1edd khai 01\/GTGT \u0111\u1ed1i v\u1edbi b\u00ean b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 b\u00ean tr\u1ea3 l\u1ea1i (b\u00ean b\u00e1n v\u00e0 b\u00ean mua). B\u1eaft \u0111\u1ea7u k\u1ec3 t\u1eeb ng\u00e0y 01\/06\/2025 tr\u1edf \u0111i, […]<\/p>\n","protected":false},"featured_media":14077,"template":"","article_category":[10,13],"class_list":["post-14076","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\/14076","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\/14077"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14076"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}