{"id":14722,"date":"2026-11-12T14:43:39","date_gmt":"2026-11-12T07:43:39","guid":{"rendered":"https:\/\/fts.com.vn\/?post_type=article&#038;p=14722"},"modified":"2026-11-12T14:43:39","modified_gmt":"2026-11-12T07:43:39","slug":"hach-toan-nop-thue-gtgt","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/hach-toan-nop-thue-gtgt\/","title":{"rendered":"H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT TT 99\/2025 v\u00e0 t\u1edd khai 01\/GTGT"},"content":{"rendered":"\n<style>.fts-art{--xanh:#0239B0;--xanh-80:#3460BF;--xanh-60:#6788CF;--xanh-40:#99AFDF;--xanh-20:#CCD7EF;--xanh-nhat:#F3F6FC;\n--chu-toi:#0B1B3F;--chu:#1E2A45;--chu-nhat:#4B587A;--vien:#D9E0F0;--trang:#fff;\n--vang:#FFF4D1;--vang-dam:#8A5A00;--vang-vien:#E2B93B;--xanh-la:#E3F5EA;--xanh-la-dam:#0B6B3A;--do:#FDE9E7;--do-dam:#A02418}.fts-art 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.htm-t{display:flex;align-items:center;gap:12px;font-weight:800;font-size:21px;line-height:1.3;color:var(--chu-toi);margin:0 0 16px}.fts-art .htm-i{width:36px;height:36px;border-radius:50%;background:var(--xanh);color:#fff;display:grid;place-items:center;font-size:21px;font-weight:800;flex:none}.fts-art .hop-thac-mac .htm-ds{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:1fr 1fr;gap:12px}.fts-art .hop-thac-mac .htm-ds li{margin:0;padding:0}.fts-art .htm-a{display:flex;flex-direction:column;gap:7px;height:100%;background:#fff;border:1px solid var(--xanh-20);border-radius:14px;padding:13px 16px 12px;text-decoration:none;color:var(--chu-toi);transition:border-color .15s,box-shadow .15s,transform .15s}.fts-art a.htm-a:hover{border-color:var(--xanh);box-shadow:0 6px 18px rgba(2,57,176,.16);transform:translateY(-1px);color:var(--chu-toi)}.fts-art .htm-m{align-self:flex-start;background:var(--xanh);color:#fff;font-size:11.5px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;border-radius:999px;padding:3px 10px}.fts-art .htm-q{font-weight:600;font-size:15px;line-height:1.5}.fts-art .htm-go{margin-top:auto;font-size:12.5px;font-weight:700;color:var(--xanh)}@media (max-width:720px){.fts-art .hop-thac-mac{padding:18px 16px;border-radius:16px}.fts-art .hop-thac-mac .htm-ds{grid-template-columns:1fr}.fts-art .htm-t{font-size:18px}}.fts-art{max-width:100%}.fts-art figure.fts-hero{margin:0 0 28px;border-radius:16px;overflow:hidden;background:#F3F6FC;box-shadow:0 6px 24px rgba(2,57,176,.12)}.fts-art figure.fts-hero img{display:block;width:100%;height:auto}.fts-art figure.hinh-khoi{margin:30px 0;padding:0}.fts-art figure.hinh-khoi img{display:block;width:100%;height:auto;border-radius:18px}.fts-art .sapo{margin-top:0}.fts-art ul,.fts-art ol{list-style-position:outside}.fts-art .noi-dung ul{list-style:disc}.fts-art .noi-dung ol{list-style:decimal}.fts-art .muc-luc ul,.fts-art .muc-luc ol{list-style:none}.fts-art .hop-thac-mac ul{list-style:none}.fts-art .hop-tom-tat ol{list-style:none}.fts-art .noi-dung h2{padding-top:0}.fts-art .noi-dung h2::before{content:none}<\/style><div class=\"fts-art\"><figure class=\"fts-hero\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-anh-dai-dien.webp\" width=\"1600\" height=\"840\" alt=\"\u0110\u1ed1i chi\u1ebfu s\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra v\u1edbi t\u1edd khai 01\/GTGT qu\u00fd IV\/2026\" fetchpriority=\"high\"><\/figure><p class=\"sapo\">H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT g\u1ed3m hai b\u00fat to\u00e1n, v\u00e0 th\u1ee9 t\u1ef1 l\u00e0 \u0111i\u1ec1u quan tr\u1ecdng. Cu\u1ed1i k\u1ef3, b\u1ea1n ghi N\u1ee3 TK 33311 \/ C\u00f3 TK 133 \u0111\u1ec3 l\u1ea5y thu\u1ebf \u0111\u1ea7u v\u00e0o tr\u1eeb v\u00e0o thu\u1ebf \u0111\u1ea7u ra. Khi n\u1ed9p ti\u1ec1n, b\u1ea1n ghi N\u1ee3 TK 33311 \/ C\u00f3 TK 112 (ho\u1eb7c 111) \u0111\u00fang b\u1eb1ng s\u1ed1 c\u00f2n l\u1ea1i.<\/p><details class=\"muc-luc\" open=\"\"><summary>M\u1ee5c l\u1ee5c<\/summary><ul class=\"ds-muc-luc\" style=\"list-style:none;padding-left:0\"><li><a href=\"#hieu-nhanh\">1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra kh\u00e1c nhau th\u1ebf n\u00e0o v\u00e0 n\u1eb1m \u1edf t\u00e0i kho\u1ea3n n\u00e0o?<\/a><\/li><li><a href=\"#chung-tu\">2. C\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec tr\u01b0\u1edbc khi ghi s\u1ed5?<\/a><\/li><li><a href=\"#cach-hach-toan\">3. H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li><a href=\"#vi-du\">4. V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT qu\u00fd IV\/2026: s\u1ed1 ph\u1ea3i n\u1ed9p t\u00ednh ra sao?<\/a><\/li><li><a href=\"#to-khai\">5. S\u1ed1 tr\u00ean s\u1ed5 l\u00ean t\u1edd khai thu\u1ebf GTGT 01\/GTGT th\u1ebf n\u00e0o, ki\u1ec3m g\u00ec tr\u01b0\u1edbc khi n\u1ed9p?<\/a><\/li><li><a href=\"#sai-sot\">6. S\u1ed1 b\u1ecb l\u1ec7ch th\u00ec l\u1ed7i th\u01b0\u1eddng \u1edf \u0111\u00e2u v\u00e0 s\u1eeda th\u1ebf n\u00e0o?<\/a><\/li><li><a href=\"#phan-mem\">7. L\u00e0m tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/a><\/li><li><a href=\"#faq\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/a><\/li><li><a href=\"#can-cu\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/a><\/li><\/ul><\/details><div class=\"noi-dung\">\n<p>S\u1ed1 c\u00f2n l\u1ea1i \u1ea5y ph\u1ea3i b\u1eb1ng ch\u1ec9 ti\u00eau [40] tr\u00ean t\u1edd khai 01\/GTGT. Nhi\u1ec1u r\u1eafc r\u1ed1i cu\u1ed1i k\u1ef3 b\u1eaft \u0111\u1ea7u t\u1eeb ch\u1ed7 hai con s\u1ed1 n\u00e0y kh\u00f4ng kh\u1edbp, v\u00e0 ch\u00fang m\u00ecnh s\u1ebd c\u00f9ng b\u1ea1n g\u1ee1 t\u1eebng ch\u1ed7.<\/p>\n<p>M\u1ecdi b\u00fat to\u00e1n \u1edf \u0111\u00e2y theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Th\u00f4ng t\u01b0 n\u00e0y thay Th\u00f4ng t\u01b0 200\/2014\/TT-BTC (h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026). N\u1ebfu doanh nghi\u1ec7p b\u1ea1n d\u00f9ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, h\u00e3y \u0111\u1ed1i chi\u1ebfu th\u00eam danh m\u1ee5c t\u00e0i kho\u1ea3n c\u1ee7a ch\u1ebf \u0111\u1ed9 \u0111\u00f3.<\/p>\n<p>D\u00f9 b\u1ea1n \u0111ang chu\u1ea9n b\u1ecb kh\u00f3a s\u1ed5 qu\u00fd IV\/2026, t\u1ef1 l\u00e0m s\u1ed5 cho doanh nghi\u1ec7p nh\u1ecf, hay v\u1eeba ra tr\u01b0\u1eddng, ch\u00fang m\u00ecnh s\u1ebd \u0111i c\u00f9ng b\u1ea1n t\u1eeb kh\u00e1i ni\u1ec7m \u0111\u1ebfn b\u00fat to\u00e1n, qua m\u1ed9t v\u00ed d\u1ee5 t\u00ednh tr\u1ecdn qu\u00fd, r\u1ed3i t\u1edbi t\u1edd khai v\u00e0 c\u00e1ch t\u00ecm l\u1ed7i khi s\u1ed1 l\u1ec7ch.<\/p>\n<aside class=\"hop-thac-mac\" aria-label=\"C\u00f3 ph\u1ea3i b\u1ea1n \u0111ang th\u1eafc m\u1eafc?\"><div class=\"htm-t\"><span class=\"htm-i\" aria-hidden=\"true\">?<\/span>C\u00f3 ph\u1ea3i b\u1ea1n \u0111ang th\u1eafc m\u1eafc?<\/div><ul class=\"htm-ds\"><li><a class=\"htm-a\" href=\"#hieu-nhanh\"><span class=\"htm-m\">M\u1ee5c 1<\/span><span class=\"htm-q\">Thu\u1ebf \u0111\u1ea7u v\u00e0o v\u1edbi thu\u1ebf \u0111\u1ea7u ra kh\u00e1c nhau ch\u1ed7 n\u00e0o, n\u1eb1m \u1edf t\u00e0i kho\u1ea3n n\u00e0o?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><li><a class=\"htm-a\" href=\"#chung-tu\"><span class=\"htm-m\">M\u1ee5c 2<\/span><span class=\"htm-q\">Tr\u01b0\u1edbc khi ghi s\u1ed5 c\u1ea7n gom nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><li><a class=\"htm-a\" href=\"#cach-hach-toan\"><span class=\"htm-m\">M\u1ee5c 3<\/span><span class=\"htm-q\">Mua h\u00e0ng, b\u00e1n h\u00e0ng, n\u1ed9p thu\u1ebf th\u00ec ghi N\u1ee3, C\u00f3 th\u1ebf n\u00e0o?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><li><a class=\"htm-a\" href=\"#vi-du\"><span class=\"htm-m\">M\u1ee5c 4<\/span><span class=\"htm-q\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong qu\u00fd t\u00ednh ra sao?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><li><a class=\"htm-a\" href=\"#to-khai\"><span class=\"htm-m\">M\u1ee5c 5<\/span><span class=\"htm-q\">S\u1ed5 v\u00e0 t\u1edd khai l\u1ec7ch nhau th\u00ec ki\u1ec3m t\u1eeb \u0111\u00e2u?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><li><a class=\"htm-a\" href=\"#sai-sot\"><span class=\"htm-m\">M\u1ee5c 6<\/span><span class=\"htm-q\">L\u1ee1 khai s\u00f3t h\u00f3a \u0111\u01a1n k\u1ef3 tr\u01b0\u1edbc th\u00ec s\u1eeda \u1edf k\u1ef3 n\u00e0o?<\/span><span class=\"htm-go\">Xem c\u00e2u tr\u1ea3 l\u1eddi \u2192<\/span><\/a><\/li><\/ul><\/aside>\n<h2 id=\"hieu-nhanh\">1. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra kh\u00e1c nhau th\u1ebf n\u00e0o v\u00e0 n\u1eb1m \u1edf t\u00e0i kho\u1ea3n n\u00e0o?<\/h2>\n<p>N\u1ebfu b\u1ea1n m\u1edbi v\u00e0o ngh\u1ec1, \u0111\u00e2y th\u01b0\u1eddng l\u00e0 c\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean. Tr\u1ea3 l\u1eddi ng\u1eafn: thu\u1ebf \u0111\u1ea7u ra l\u00e0 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n b\u1ea1n b\u00e1n, ghi C\u00f3 TK 33311; thu\u1ebf \u0111\u1ea7u v\u00e0o l\u00e0 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n b\u1ea1n mua, ghi N\u1ee3 TK 1331 (ho\u1eb7c 1332 v\u1edbi TSC\u0110). Thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng thu\u1ebf \u0111\u1ea7u ra tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. N\u0103m kh\u00e1i ni\u1ec7m d\u01b0\u1edbi \u0111\u00e2y l\u00e0 \u0111\u1ee7 \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc tr\u1ecdn ph\u1ea7n c\u00f2n l\u1ea1i.<\/p>\n<ul><li><strong>Thu\u1ebf GTGT \u0111\u1ea7u ra:<\/strong> ti\u1ec1n thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u1ea1n xu\u1ea5t cho kh\u00e1ch. B\u1ea1n thu kho\u1ea3n n\u00e0y c\u00f9ng ti\u1ec1n h\u00e0ng, r\u1ed3i n\u1ed9p l\u1ea1i cho Nh\u00e0 n\u01b0\u1edbc.<\/li><li><strong>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/strong> ti\u1ec1n thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u1ea1n nh\u1eadn khi mua h\u00e0ng, d\u1ecbch v\u1ee5 ho\u1eb7c t\u00e0i s\u1ea3n.<\/li><li><strong>Kh\u1ea5u tr\u1eeb:<\/strong> l\u1ea5y thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u1eeb v\u00e0o thu\u1ebf \u0111\u1ea7u ra. Ph\u1ea7n ch\u00eanh c\u00f2n l\u1ea1i m\u1edbi l\u00e0 s\u1ed1 ph\u1ea3i n\u1ed9p.<\/li><li><strong>K\u1ef3 khai:<\/strong> kho\u1ea3ng th\u1eddi gian t\u00ednh v\u00e0 khai thu\u1ebf m\u1ed9t l\u1ea7n, theo th\u00e1ng ho\u1eb7c theo qu\u00fd.<\/li><li><strong>T\u1edd khai 01\/GTGT:<\/strong> m\u1eabu t\u1edd khai b\u1ea1n g\u1eedi c\u01a1 quan thu\u1ebf m\u1ed7i k\u1ef3. M\u1ed7i d\u00f2ng c\u1ea7n \u0111i\u1ec1n l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau, \u0111\u00e1nh m\u00e3 s\u1ed1 trong ngo\u1eb7c vu\u00f4ng. V\u00ed d\u1ee5, [40] l\u00e0 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p.<\/li><\/ul>\n<p>Th\u1eed m\u1ed9t ph\u00e9p t\u00ednh nh\u00e9. Trong qu\u00fd, c\u00f4ng ty c\u00f3 thu\u1ebf \u0111\u1ea7u ra 110 tri\u1ec7u \u0111\u1ed3ng. T\u1ed5ng thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 88 tri\u1ec7u \u0111\u1ed3ng, g\u1ed3m c\u1ea3 8 tri\u1ec7u \u0111\u1ed3ng chuy\u1ec3n t\u1eeb qu\u00fd tr\u01b0\u1edbc. S\u1ed1 ph\u1ea3i n\u1ed9p l\u00e0 110 \u2212 88 = 22 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n \u0111\u1ea7u ra, k\u1ef3 \u0111\u00f3 b\u1ea1n kh\u00f4ng ph\u1ea3i n\u1ed9p; ph\u1ea7n ch\u01b0a tr\u1eeb h\u1ebft chuy\u1ec3n sang k\u1ef3 sau.<\/p>\n<p>V\u1eady tr\u00ean s\u1ed5, c\u00e1c kho\u1ea3n thu\u1ebf n\u00e0y n\u1eb1m \u1edf \u0111\u00e2u? \u1ede b\u1ed1n t\u00e0i kho\u1ea3n sau.<\/p>\n<div class=\"bang\"><div class=\"cuon\"><table class=\"xep\"><thead><tr><th class=\"a-l\" scope=\"col\">T\u00e0i kho\u1ea3n<\/th><th class=\"a-l\" scope=\"col\">Hi\u1ec3u \u0111\u01a1n gi\u1ea3n<\/th><th class=\"a-l\" scope=\"col\">Ghi g\u00ec v\u00e0o \u0111\u00e2y<\/th><\/tr><\/thead><tbody><tr><td class=\"a-l\" data-label=\"T\u00e0i kho\u1ea3n\">1331<\/td><td class=\"a-l\" data-label=\"Hi\u1ec3u \u0111\u01a1n gi\u1ea3n\">Thu\u1ebf mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c tr\u1eeb<\/td><td class=\"a-l\" data-label=\"Ghi g\u00ec v\u00e0o \u0111\u00e2y\">Thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/td><\/tr><tr><td class=\"a-l\" data-label=\"T\u00e0i kho\u1ea3n\">1332<\/td><td class=\"a-l\" data-label=\"Hi\u1ec3u \u0111\u01a1n gi\u1ea3n\">Thu\u1ebf mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1eeb<\/td><td class=\"a-l\" data-label=\"Ghi g\u00ec v\u00e0o \u0111\u00e2y\">Thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/td><\/tr><tr><td class=\"a-l\" data-label=\"T\u00e0i kho\u1ea3n\">33311<\/td><td class=\"a-l\" data-label=\"Hi\u1ec3u \u0111\u01a1n gi\u1ea3n\">Thu\u1ebf b\u00e1n ra ph\u1ea3i n\u1ed9p<\/td><td class=\"a-l\" data-label=\"Ghi g\u00ec v\u00e0o \u0111\u00e2y\">Thu\u1ebf \u0111\u1ea7u ra, s\u1ed1 kh\u1ea5u tr\u1eeb, s\u1ed1 ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u00e3 n\u1ed9p<\/td><\/tr><tr><td class=\"a-l\" data-label=\"T\u00e0i kho\u1ea3n\">33312<\/td><td class=\"a-l\" data-label=\"Hi\u1ec3u \u0111\u01a1n gi\u1ea3n\">Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/td><td class=\"a-l\" data-label=\"Ghi g\u00ec v\u00e0o \u0111\u00e2y\">Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p<\/td><\/tr><\/tbody><\/table><\/div><\/div>\n<p>C\u1ed9t &#8220;Hi\u1ec3u \u0111\u01a1n gi\u1ea3n&#8221; l\u00e0 c\u00e1ch g\u1ecdi d\u1ec5 nh\u1edb; t\u00ean ch\u00ednh th\u1ee9c c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n b\u1ea1n xem t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l\u00e0 m\u00e1y m\u00f3c, xe, nh\u00e0 x\u01b0\u1edfng d\u00f9ng trong nhi\u1ec1u n\u0103m.<\/p>\n<p>TK 133 theo d\u00f5i thu\u1ebf b\u1ea1n \u0111\u01b0\u1ee3c tr\u1eeb, n\u00ean b\u00ecnh th\u01b0\u1eddng d\u01b0 N\u1ee3. S\u1ed1 d\u01b0 n\u00e0y g\u1ed3m thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n m\u00e0 ng\u00e2n s\u00e1ch ch\u01b0a tr\u1ea3. Ng\u01b0\u1ee3c l\u1ea1i, TK 33311 theo d\u00f5i thu\u1ebf b\u1ea1n n\u1ee3 Nh\u00e0 n\u01b0\u1edbc, n\u00ean b\u00ecnh th\u01b0\u1eddng d\u01b0 C\u00f3.<\/p>\n<p>Ch\u00fang m\u00ecnh khuy\u00ean b\u1ea1n l\u00e0m hai vi\u1ec7c ngay t\u1eeb l\u00fac ghi s\u1ed5:<\/p>\n<ul><li><strong>T\u00e1ch ph\u1ea7n \u0111\u01b0\u1ee3c v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/strong> Ch\u01b0a t\u00e1ch \u0111\u01b0\u1ee3c th\u00ec t\u1ea1m ghi v\u00e0o 133. Cu\u1ed1i k\u1ef3, x\u00e1c \u0111\u1ecbnh ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 chuy\u1ec3n v\u00e0o t\u00e0i s\u1ea3n, gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed.<\/li><li><strong>T\u00e1ch thu\u1ebf TSC\u0110 sang 1332.<\/strong> Khi d\u01b0 N\u1ee3 133 t\u0103ng v\u1ecdt sau k\u1ef3 mua m\u00e1y, ch\u1ec9 c\u1ea7n nh\u00ecn 1332 l\u00e0 b\u1ea1n bi\u1ebft s\u1ed1 d\u01b0 \u0111\u1ebfn t\u1eeb t\u00e0i s\u1ea3n m\u1edbi hay t\u1eeb thu\u1ebf qu\u00ean k\u1ebft chuy\u1ec3n.<\/li><\/ul>\n<p class=\"can-cu-nho\">C\u0103n c\u1ee9: Ph\u1ee5 l\u1ee5c II <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>; \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 11, \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 14 <a href=\"https:\/\/datafiles.chinhphu.vn\/cpp\/files\/vbpq\/2026\/02\/12-vbhn-vpqh.pdf\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15<\/a>.<\/p>\n<p>Bi\u1ebft thu\u1ebf n\u1eb1m \u1edf \u0111\u00e2u r\u1ed3i, gi\u1edd m\u00ecnh c\u00f9ng gom gi\u1ea5y t\u1edd \u0111\u1ec3 ghi cho \u0111\u00fang s\u1ed1.<\/p>\n<h2 id=\"chung-tu\">2. C\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec tr\u01b0\u1edbc khi ghi s\u1ed5?<\/h2>\n<p>B\u1ea1n ch\u1ec9 n\u00ean ch\u1ed1t s\u1ed1 thu\u1ebf c\u1ee7a k\u1ef3 khi \u0111\u00e3 gom \u0111\u1ee7 ch\u1ee9ng t\u1eeb. M\u1ed7i lo\u1ea1i gi\u1ea5y t\u1edd gi\u00fap b\u1ea1n ki\u1ec3m m\u1ed9t con s\u1ed1 kh\u00e1c nhau.<\/p>\n<div class=\"bang\"><div class=\"cuon\"><table class=\"\"><thead><tr><th class=\"a-l\" scope=\"col\">Ch\u1ee9ng t\u1eeb<\/th><th class=\"a-l\" scope=\"col\">D\u00f9ng \u0111\u1ec3 ki\u1ec3m<\/th><\/tr><\/thead><tbody><tr><td class=\"a-l\" data-label=\"Ch\u1ee9ng t\u1eeb\">H\u00f3a \u0111\u01a1n GTGT mua v\u00e0o<\/td><td class=\"a-l\" data-label=\"D\u00f9ng \u0111\u1ec3 ki\u1ec3m\">S\u1ed1 ghi N\u1ee3 1331, 1332<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Ch\u1ee9ng t\u1eeb\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/td><td class=\"a-l\" data-label=\"D\u00f9ng \u0111\u1ec3 ki\u1ec3m\">H\u00e0ng mua c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb kh\u00f4ng<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Ch\u1ee9ng t\u1eeb\">T\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u<\/td><td class=\"a-l\" data-label=\"D\u00f9ng \u0111\u1ec3 ki\u1ec3m\">S\u1ed1 ghi C\u00f3 33312 v\u00e0 vi\u1ec7c n\u1ed9p h\u1ebft 33312<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Ch\u1ee9ng t\u1eeb\">H\u00f3a \u0111\u01a1n GTGT b\u00e1n ra<\/td><td class=\"a-l\" data-label=\"D\u00f9ng \u0111\u1ec3 ki\u1ec3m\">S\u1ed1 ghi C\u00f3 33311<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Ch\u1ee9ng t\u1eeb\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf<\/td><td class=\"a-l\" data-label=\"D\u00f9ng \u0111\u1ec3 ki\u1ec3m\">Khai v\u00e0o k\u1ef3 n\u00e0o, c\u00f3 thu\u1ed9c [37]\/[38] kh\u00f4ng<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Ch\u1ee9ng t\u1eeb\">T\u1edd khai 01\/GTGT k\u1ef3 tr\u01b0\u1edbc<\/td><td class=\"a-l\" data-label=\"D\u00f9ng \u0111\u1ec3 ki\u1ec3m\">[43] k\u1ef3 tr\u01b0\u1edbc, \u0111\u1ec3 ki\u1ec3m [22] k\u1ef3 n\u00e0y<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Ch\u1ee9ng t\u1eeb\">B\u1ea3ng t\u00ednh kh\u1ea5u tr\u1eeb cu\u1ed1i k\u1ef3<\/td><td class=\"a-l\" data-label=\"D\u00f9ng \u0111\u1ec3 ki\u1ec3m\">S\u1ed1 ti\u1ec1n c\u1ee7a b\u00fat to\u00e1n kh\u1ea5u tr\u1eeb<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Ch\u1ee9ng t\u1eeb\">Ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch, gi\u1ea5y b\u00e1o n\u1ee3<\/td><td class=\"a-l\" data-label=\"D\u00f9ng \u0111\u1ec3 ki\u1ec3m\">S\u1ed1 ghi N\u1ee3 33311 ho\u1eb7c 33312<\/td><\/tr><\/tbody><\/table><\/div><\/div>\n<p>&#8220;Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t l\u00e0 g\u00ec?&#8221; \u0110\u00f3 l\u00e0 b\u1eb1ng ch\u1ee9ng b\u1ea1n \u0111\u00e3 tr\u1ea3 ti\u1ec1n kh\u00f4ng b\u1eb1ng ti\u1ec1n m\u1eb7t, th\u01b0\u1eddng l\u00e0 chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ri\u00eang.<\/p>\n<p>Ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb v\u00e0 c\u00e1c ngo\u1ea1i l\u1ec7 n\u1eb1m \u1edf Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb ng\u00e0y 20\/6\/2026. B\u1ea1n nh\u1edb \u0111\u1ecdc b\u1ea3n \u0111\u00e3 s\u1eeda, v\u00ec nhi\u1ec1u t\u00e0i li\u1ec7u c\u0169 v\u1eabn d\u1eabn ng\u01b0\u1ee1ng tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p>C\u00f2n b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra do b\u1ea1n ho\u1eb7c ph\u1ea7n m\u1ec1m l\u1eadp th\u00ec ch\u1ec9 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu. Ngu\u1ed3n \u0111\u1ec3 so l\u00e0 danh s\u00e1ch h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf. H\u00e3y so t\u1eebng s\u1ed1 h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed5 chi ti\u1ebft, \u0111\u1eebng ch\u1ec9 so t\u1ed5ng ti\u1ec1n.<\/p>\n<p>Khi so t\u1eebng s\u1ed1, ch\u00eanh l\u1ec7ch th\u01b0\u1eddng r\u01a1i v\u00e0o m\u1ed9t trong b\u1ed1n ki\u1ec3u d\u01b0\u1edbi \u0111\u00e2y. X\u1ebfp ki\u1ec3u tr\u01b0\u1edbc r\u1ed3i m\u1edbi s\u1eeda, b\u1ea1n s\u1ebd kh\u00f4ng ph\u1ea3i s\u1eeda m\u1ed9t h\u00f3a \u0111\u01a1n hai l\u1ea7n.<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v7\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-khoi-v7.png\" width=\"1280\" height=\"1208\" alt=\"Ma tr\u1eadn b\u1ed1n ki\u1ec3u l\u1ec7ch gi\u1eefa danh s\u00e1ch h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng c\u01a1 quan thu\u1ebf v\u00e0 s\u1ed5 chi ti\u1ebft thu\u1ebf GTGT, nguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd tr\u01b0\u1edbc khi kh\u1ea5u tr\u1eeb.\" loading=\"lazy\"><\/figure>\n<p class=\"can-cu-nho\">C\u0103n c\u1ee9: \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15; Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP).<\/p>\n<p>Ch\u1ee9ng t\u1eeb \u0111\u00e3 s\u1ea1ch, m\u00ecnh b\u1eaft tay v\u00e0o ghi s\u1ed5 t\u1eebng nghi\u1ec7p v\u1ee5.<\/p>\n<h2 id=\"cach-hach-toan\">3. H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n<p>B\u1ea1n c\u1ee9 nh\u1edb m\u1ed9t tr\u00ecnh t\u1ef1: ghi thu\u1ebf mua v\u00e0o, b\u00e1n ra trong k\u1ef3; cu\u1ed1i k\u1ef3 kh\u1ea5u tr\u1eeb; sau c\u00f9ng m\u1edbi n\u1ed9p ti\u1ec1n. S\u01a1 \u0111\u1ed3 d\u01b0\u1edbi \u0111\u00e2y cho th\u1ea5y c\u1ea3 \u0111\u01b0\u1eddng \u0111i.<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v1\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-khoi-v1.png\" width=\"1280\" height=\"1826\" alt=\"S\u01a1 \u0111\u1ed3 lu\u1ed3ng h\u1ea1ch to\u00e1n thu\u1ebf GTGT t\u1eeb h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra, kh\u1ea5u tr\u1eeb cu\u1ed1i k\u1ef3 \u0111\u1ebfn n\u1ed9p ti\u1ec1n thu\u1ebf ho\u1eb7c chuy\u1ec3n k\u1ef3 sau.\" loading=\"lazy\"><\/figure>\n<h3>Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n th\u00ec t\u00e1ch thu\u1ebf th\u1ebf n\u00e0o?<\/h3>\n<p>Khi nh\u1eadn h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u1ea1n ghi:<\/p>\n<ul><li><strong>N\u1ee3 152, 153, 156<\/strong> (h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 nh\u1eadp kho), <strong>211<\/strong> (TSC\u0110), ho\u1eb7c t\u00e0i kho\u1ea3n chi ph\u00ed, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, x\u00e2y d\u1ef1ng d\u1edf dang (621, 623, 627, 641, 642, 242, 241): gi\u00e1 ch\u01b0a thu\u1ebf. Thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng ph\u1ea3i chi ph\u00ed c\u1ee7a b\u1ea1n, n\u00ean kh\u00f4ng c\u1ed9ng v\u00e0o gi\u00e1.<\/li><li><strong>N\u1ee3 1331<\/strong> (ho\u1eb7c <strong>1332<\/strong> n\u1ebfu l\u00e0 TSC\u0110): ti\u1ec1n thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n. Kho\u1ea3n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu\u1ebf b\u00e1n ra cu\u1ed1i k\u1ef3.<\/li><li><strong>C\u00f3 111, 112 ho\u1eb7c 331<\/strong>: t\u1ed5ng ti\u1ec1n thanh to\u00e1n. \u0110\u00e2y l\u00e0 ti\u1ec1n \u0111\u00e3 tr\u1ea3 ho\u1eb7c c\u00f2n n\u1ee3 ng\u01b0\u1eddi b\u00e1n.<\/li><\/ul>\n<p>M\u1ed9t h\u00f3a \u0111\u01a1n v\u1eeba c\u00f3 m\u00e1y m\u00f3c v\u1eeba c\u00f3 v\u1eadt t\u01b0 ti\u00eau hao th\u00ec sao? B\u1ea1n t\u00e1ch thu\u1ebf theo t\u1eebng d\u00f2ng h\u00e0ng: ph\u1ea7n c\u1ee7a m\u00e1y v\u00e0o 1332, ph\u1ea7n c\u00f2n l\u1ea1i v\u00e0o 1331.<\/p>\n<h3>H\u00e0ng nh\u1eadp kh\u1ea9u: thu\u1ebf n\u1ed9p \u1edf kh\u00e2u nh\u1eadp, tr\u1eeb \u1edf cu\u1ed1i k\u1ef3<\/h3>\n<p>Khi x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/p>\n<ul><li><strong>N\u1ee3 1331<\/strong> (ho\u1eb7c <strong>1332<\/strong>): s\u1ed1 thu\u1ebf. \u0110\u00e2y v\u1eabn l\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u01b0\u1ee3c tr\u1eeb cu\u1ed1i k\u1ef3 nh\u01b0 h\u00e0ng mua trong n\u01b0\u1edbc.<\/li><li><strong>C\u00f3 33312<\/strong>: c\u00f9ng s\u1ed1. Ghi nh\u1eadn kho\u1ea3n b\u1ea1n ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/li><\/ul>\n<p>Khi n\u1ed9p s\u1ed1 thu\u1ebf \u0111\u00f3:<\/p>\n<ul><li><strong>N\u1ee3 33312<\/strong>: s\u1ed1 \u0111\u00e3 n\u1ed9p. Kho\u1ea3n n\u1ee3 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00f3a.<\/li><li><strong>C\u00f3 111, 112<\/strong>: ti\u1ec1n chi ra.<\/li><\/ul>\n<p>TK 33312 ch\u1ec9 v\u1ec1 0 khi c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n. C\u00f3 b\u1ea1n ghi N\u1ee3 33312 \/ C\u00f3 133 \u0111\u1ec3 &#8220;c\u1ea5n&#8221; cho g\u1ecdn, nh\u01b0ng \u0111\u1eebng l\u00e0m v\u1eady. Khi \u0111\u00f3 33312 v\u1ec1 0 d\u00f9 thu\u1ebf ch\u01b0a n\u1ed9p, c\u00f2n 133 h\u1ee5t \u0111\u00fang s\u1ed1 thu\u1ebf \u1ea5y.<\/p>\n<h3>H\u00e0ng mua tr\u1ea3 l\u1ea1i, \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1: gi\u1ea3m c\u1ea3 gi\u00e1 v\u00e0 thu\u1ebf<\/h3>\n<ul><li><strong>N\u1ee3 111, 112, 331<\/strong>: t\u1ed5ng s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m. B\u1ea1n \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i ti\u1ec1n ho\u1eb7c gi\u1ea3m n\u1ee3 ng\u01b0\u1eddi b\u00e1n.<\/li><li><strong>C\u00f3 1331<\/strong> (ho\u1eb7c <strong>1332<\/strong>): thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. H\u00e0ng kh\u00f4ng c\u00f2n mua n\u1eefa th\u00ec thu\u1ebf \u0111\u1ea7u v\u00e0o c\u0169ng gi\u1ea3m.<\/li><li><strong>C\u00f3 152, 153, 156, 211<\/strong>: gi\u00e1 ch\u01b0a thu\u1ebf. Gi\u00e1 tr\u1ecb h\u00e0ng, t\u00e0i s\u1ea3n gi\u1ea3m theo.<\/li><\/ul>\n<p>N\u1ebfu h\u00e0ng mua t\u1eeb k\u1ef3 tr\u01b0\u1edbc v\u00e0 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb h\u1ebft, b\u00fat to\u00e1n C\u00f3 1331 n\u00e0y c\u00f3 th\u1ec3 l\u00e0m 133 d\u01b0 C\u00f3 t\u1ea1m th\u1eddi. S\u1ed1 d\u01b0 s\u1ebd tr\u1edf l\u1ea1i b\u00ecnh th\u01b0\u1eddng khi c\u00f3 \u0111\u1ea7u v\u00e0o m\u1edbi. C\u00e1ch khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a nh\u00e0 cung c\u1ea5p, ch\u00fang m\u00ecnh n\u00f3i \u1edf m\u1ee5c 6.<\/p>\n<h3>Thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec \u0111\u1ec3 \u0111\u00e2u?<\/h3>\n<ul><li><strong>N\u1ee3 152, 156, 211, 627, 632, 641, 642<\/strong>: ph\u1ea7n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. Thu\u1ebf n\u00e0y tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng, t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed.<\/li><li><strong>C\u00f3 1331<\/strong>: c\u00f9ng s\u1ed1. R\u00fat kho\u1ea3n thu\u1ebf ra kh\u1ecfi danh s\u00e1ch \u0111\u01b0\u1ee3c tr\u1eeb.<\/li><\/ul>\n<p>Ch\u1ecdn t\u00e0i kho\u1ea3n N\u1ee3 theo ch\u1ed7 m\u00f3n h\u00e0ng \u0111ang n\u1eb1m. H\u00e0ng c\u00f2n trong kho th\u00ec ghi 152, 156. H\u00e0ng \u0111\u00e3 b\u00e1n th\u00ec ghi 632 (gi\u00e1 v\u1ed1n). D\u1ecbch v\u1ee5 \u0111\u00e3 d\u00f9ng th\u00ec ghi 627, 641, 642. T\u00e0i s\u1ea3n th\u00ec ghi t\u0103ng nguy\u00ean gi\u00e1 211. D\u1ed3n h\u1ebft v\u00e0o 642 cho nhanh s\u1ebd l\u00e0m l\u1ec7ch gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 tr\u1ecb t\u1ed3n kho.<\/p>\n<p>Ph\u1ea7n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), ho\u1eb7c v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110, theo ph\u00e1p lu\u1eadt thu\u1ebf TNDN. Ngo\u1ea1i l\u1ec7: thu\u1ebf c\u1ee7a h\u00e0ng mua kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<p>B\u1ea1n mu\u1ed1n \u0111\u00e0o s\u00e2u h\u01a1n? Xem <a href=\"https:\/\/fts.com.vn\/article\/thue-gtgt-khong-duoc-khau-tru-co-duoc-tinh-vao-chi-phi\/\" target=\"_blank\" rel=\"noopener\">thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed<\/a> v\u00e0 <a href=\"https:\/\/fts.com.vn\/article\/9-truong-hop-khong-duoc-khau-tru-thue-gtgt\/\" target=\"_blank\" rel=\"noopener\">c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a>.<\/p>\n<p><strong>Mua d\u00f9ng chung cho c\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec sao?<\/strong> Thu\u1ebf c\u1ee7a kho\u1ea3n mua \u0111\u00f3 ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang. Kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c th\u00ec kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf tr\u00ean t\u1ed5ng doanh thu.<\/p>\n<p>Gi\u1ea3 s\u1eed thu\u1ebf c\u1ee7a d\u1ecbch v\u1ee5 d\u00f9ng chung l\u00e0 10.000.000 \u0111\u1ed3ng, doanh thu ch\u1ecbu thu\u1ebf chi\u1ebfm 90%:<\/p>\n<ol start=\"1\"><li>\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 10.000.000 \u00d7 90% = 9.000.000 \u0111\u1ed3ng, gi\u1eef \u1edf 1331.<\/li><li>Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 10.000.000 \u2212 9.000.000 = 1.000.000 \u0111\u1ed3ng.<\/li><li>Ghi N\u1ee3 642 (ho\u1eb7c t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00f9 h\u1ee3p) \/ C\u00f3 1331: 1.000.000 \u0111\u1ed3ng.<\/li><\/ol>\n<p>B\u1ea1n n\u00ean l\u01b0u b\u1ea3ng t\u00ednh t\u1ef7 l\u1ec7 c\u00f9ng ch\u1ee9ng t\u1eeb, ghi r\u00f5 doanh thu n\u00e0o n\u1eb1m \u1edf t\u1eed s\u1ed1, m\u1eabu s\u1ed1. Khi ph\u1ea3i gi\u1ea3i tr\u00ecnh s\u1ed1 thu\u1ebf d\u00f9ng chung, \u0111\u00e2y l\u00e0 gi\u1ea5y t\u1edd c\u1ea7n \u0111\u01b0a ra \u0111\u1ea7u ti\u00ean. Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 \u0111\u00e3 \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, n\u00ean h\u00e3y l\u1eadp b\u1ea3ng theo b\u1ea3n \u0111\u00e3 s\u1eeda.<\/p>\n<p><strong>H\u00e0ng hao h\u1ee5t, t\u1ed5n th\u1ea5t c\u00f3 b\u1ecb m\u1ea5t kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/strong> H\u00e0ng d\u00f9ng cho kinh doanh ch\u1ecbu thu\u1ebf b\u1ecb hao h\u1ee5t t\u1ef1 nhi\u00ean do t\u00ednh ch\u1ea5t l\u00fd h\u00f3a trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf. H\u00e0ng ch\u1ecbu thu\u1ebf b\u1ecb t\u1ed5n th\u1ea5t m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u0169ng v\u1eady. Quy \u0111\u1ecbnh n\u00e0y n\u00f3i v\u1ec1 kh\u00e2u v\u1eadn chuy\u1ec3n; hao h\u1ee5t \u1edf kh\u00e2u kh\u00e1c c\u1ea7n x\u00e9t ri\u00eang.<\/p>\n<p><strong>H\u00e0ng mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p khai th\u1ebf n\u00e0o?<\/strong> N\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, b\u1ea1n v\u1eabn \u0111\u01b0\u1ee3c khai kh\u1ea5u tr\u1eeb ngay khi mua. \u0110\u1ebfn h\u1ea1n thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb, ph\u1ea7n \u0111\u00f3 ph\u1ea3i khai gi\u1ea3m v\u00e0o [37] c\u1ee7a k\u1ef3 \u0111\u1ebfn h\u1ea1n thanh to\u00e1n. Kh\u00f4ng khai b\u1ed5 sung k\u1ef3 c\u0169. C\u00f3 ch\u1ee9ng t\u1eeb sau \u0111\u00f3 th\u00ec khai v\u00e0o [38] c\u1ee7a k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb.<\/p>\n<p class=\"can-cu-nho\">C\u0103n c\u1ee9: \u0111i\u1ec3m a, b, e kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15; ghi ch\u00fa M\u1eabu 01\/GTGT, Ph\u1ee5 l\u1ee5c I <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218974\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a>.<\/p>\n<h3>B\u00e1n h\u00e0ng v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: t\u00e1ch thu\u1ebf kh\u1ecfi doanh thu<\/h3>\n<p>Khi xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n ra:<\/p>\n<ul><li><strong>N\u1ee3 111, 112, 131<\/strong>: t\u1ed5ng ti\u1ec1n kh\u00e1ch tr\u1ea3. G\u1ed3m c\u1ea3 gi\u00e1 h\u00e0ng v\u00e0 thu\u1ebf.<\/li><li><strong>C\u00f3 511<\/strong> (ho\u1eb7c <strong>515, 711<\/strong> t\u00f9y nghi\u1ec7p v\u1ee5): gi\u00e1 ch\u01b0a thu\u1ebf. Doanh thu c\u1ee7a b\u1ea1n kh\u00f4ng g\u1ed3m ti\u1ec1n thu\u1ebf.<\/li><li><strong>C\u00f3 33311<\/strong>: thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 ti\u1ec1n b\u1ea1n thu h\u1ed9 v\u00e0 ph\u1ea3i n\u1ed9p l\u1ea1i.<\/li><\/ul>\n<p>Khi kh\u00e1ch tr\u1ea3 l\u1ea1i h\u00e0ng:<\/p>\n<ul><li><strong>N\u1ee3 521<\/strong>: gi\u00e1 ch\u01b0a thu\u1ebf. Doanh thu \u0111\u00e3 ghi \u0111\u01b0\u1ee3c gi\u1ea3m b\u1edbt.<\/li><li><strong>N\u1ee3 33311<\/strong>: thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. Thu\u1ebf ph\u1ea3i n\u1ed9p gi\u1ea3m theo.<\/li><li><strong>C\u00f3 111, 112, 131<\/strong>: t\u1ed5ng gi\u00e1 tr\u1ecb tr\u1ea3 l\u1ea1i. B\u1ea1n tr\u1ea3 ti\u1ec1n ho\u1eb7c gi\u1ea3m kho\u1ea3n kh\u00e1ch n\u1ee3.<\/li><\/ul>\n<p>M\u1ed9t ch\u1ed7 hay s\u00f3t: \u0111\u1eebng ch\u1ec9 so thu\u1ebf \u0111\u1ea7u ra v\u1edbi TK 511. Thu nh\u1eadp ghi 515, 711 c\u00f3 h\u00f3a \u0111\u01a1n GTGT c\u0169ng sinh C\u00f3 33311. B\u1ea1n h\u00e3y so v\u1edbi danh s\u00e1ch h\u00f3a \u0111\u01a1n b\u00e1n ra c\u1ee7a k\u1ef3, k\u1ec3 c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<h3>Kh\u1ea5u tr\u1eeb cu\u1ed1i k\u1ef3: \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a bao nhi\u00eau?<\/h3>\n<ul><li><strong>N\u1ee3 33311<\/strong>: s\u1ed1 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Thu\u1ebf ph\u1ea3i n\u1ed9p gi\u1ea3m \u0111i.<\/li><li><strong>C\u00f3 1331, 1332<\/strong>: c\u00f9ng s\u1ed1. Thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e3 d\u00f9ng th\u00ec gi\u1ea3m kh\u1ecfi s\u1ed5.<\/li><\/ul>\n<p>B\u00fat to\u00e1n n\u00e0y kh\u00f4ng c\u00f3 ti\u1ec1n v\u00e0o ra, ch\u1ec9 b\u00f9 tr\u1eeb hai t\u00e0i kho\u1ea3n. S\u1ed1 kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a b\u1eb1ng thu\u1ebf \u0111\u1ea7u ra. Ph\u1ea7n \u0111\u1ea7u v\u00e0o c\u00f2n l\u1ea1i gi\u1eef \u1edf d\u01b0 N\u1ee3 133 v\u00e0 chuy\u1ec3n k\u1ef3 sau.<\/p>\n<p>B\u1ea1n n\u00ean ch\u1ea1y b\u00fat to\u00e1n n\u00e0y sau c\u00f9ng, sau khi \u0111\u00e3 k\u1ebft chuy\u1ec3n ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ph\u00e2n b\u1ed5 thu\u1ebf d\u00f9ng chung. L\u00e0m ng\u01b0\u1ee3c th\u00ec s\u1ed1 ph\u1ea3i n\u1ed9p b\u1ecb th\u1ea5p.<\/p>\n<p>S\u1ed1 \u0111em kh\u1ea5u tr\u1eeb l\u00e0 d\u01b0 N\u1ee3 133 tr\u1eeb ph\u1ea7n \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n m\u00e0 ch\u01b0a nh\u1eadn ti\u1ec1n. Kh\u00f4ng lo\u1ea1i ph\u1ea7n n\u00e0y th\u00ec m\u1ed9t kho\u1ea3n thu\u1ebf v\u1eeba tr\u1eeb v\u00e0o \u0111\u1ea7u ra, v\u1eeba ch\u1edd nh\u1eadn ti\u1ec1n ho\u00e0n. Tr\u00ean t\u1edd khai, ph\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u0169ng \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang kh\u1ecfi s\u1ed1 chuy\u1ec3n k\u1ef3 sau.<\/p>\n<h3>N\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch: ghi theo ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n<\/h3>\n<ul><li><strong>N\u1ee3 33311<\/strong>: s\u1ed1 ti\u1ec1n n\u1ed9p. Kho\u1ea3n thu\u1ebf b\u1ea1n n\u1ee3 Nh\u00e0 n\u01b0\u1edbc gi\u1ea3m \u0111\u00fang b\u1eb1ng s\u1ed1 \u0111\u00e3 n\u1ed9p.<\/li><li><strong>C\u00f3 112<\/strong> (ho\u1eb7c <strong>111<\/strong>): ti\u1ec1n chi ra t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ho\u1eb7c qu\u1ef9.<\/li><\/ul>\n<p>&#8220;H\u1ea1n n\u1ed9p ti\u1ec1n c\u00f3 kh\u00e1c h\u1ea1n n\u1ed9p t\u1edd khai kh\u00f4ng?&#8221; Th\u00f4ng th\u01b0\u1eddng l\u00e0 kh\u00f4ng: v\u1edbi thu\u1ebf GTGT b\u1ea1n t\u1ef1 khai, ti\u1ec1n thu\u1ebf \u0111\u1ebfn h\u1ea1n c\u00f9ng ng\u00e0y v\u1edbi t\u1edd khai, tr\u1eeb khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n b\u1eb1ng v\u0103n b\u1ea3n ri\u00eang. V\u1edbi qu\u00fd IV\/2026, h\u1ea1n l\u00e0 01\/02\/2027, v\u00ec 31\/01\/2027 r\u01a1i v\u00e0o Ch\u1ee7 nh\u1eadt n\u00ean \u0111\u01b0\u1ee3c d\u1eddi sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/p>\n<p>N\u1ed9p mu\u1ed9n th\u00ec b\u1ea1n ch\u1ecbu ti\u1ec1n ch\u1eadm n\u1ed9p 0,03% m\u1ed7i ng\u00e0y tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p ch\u1eadm. N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf b\u1eb1ng m\u1ed9t v\u0103n b\u1ea3n ri\u00eang, h\u1ea1n n\u1ed9p ti\u1ec1n c\u00f3 th\u1ec3 kh\u00e1c h\u1ea1n n\u1ed9p t\u1edd khai. Khi \u0111\u00f3, b\u1ea1n theo v\u0103n b\u1ea3n gia h\u1ea1n \u0111ang \u00e1p d\u1ee5ng.<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v4\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-khoi-v4.png\" width=\"1280\" height=\"1916\" alt=\"D\u00f2ng th\u1eddi gian hai l\u00e0n: khai qu\u00fd c\u1ee7a C\u00f4ng ty B v\u00e0 khai th\u00e1ng, so h\u1ea1n theo quy \u0111\u1ecbnh v\u1edbi h\u1ea1n th\u1ef1c t\u1ebf.\" loading=\"lazy\"><\/figure>\n<p class=\"can-cu-nho\">C\u0103n c\u1ee9: kho\u1ea3n 7 \u0110i\u1ec1u 3, kho\u1ea3n 3 \u0110i\u1ec1u 10 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-252-2026-nd-cp-469958.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/a>; \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/luat-so-108-2025-qh15-468670.htm\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/a>.<\/p>\n<h3>\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kh\u00e1c nhau ra sao?<\/h3>\n<p>Kh\u00e1c \u1edf ch\u1ed7 ghi v\u00e0o \u0111\u00e2u: ti\u1ec1n ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u1ec9 l\u00e0m gi\u1ea3m TK 133, c\u00f2n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ghi v\u00e0o thu nh\u1eadp kh\u00e1c (TK 711).<\/p>\n<p>Khi nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o:<\/p>\n<ul><li><strong>N\u1ee3 111, 112<\/strong>: ti\u1ec1n ho\u00e0n nh\u1eadn v\u1ec1.<\/li><li><strong>C\u00f3 1331, 1332<\/strong>: c\u00f9ng s\u1ed1. Thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ti\u1ec1n, n\u00ean kh\u00f4ng c\u00f2n \u0111\u1ec3 tr\u1eeb.<\/li><\/ul>\n<p>Khi thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m:<\/p>\n<ul><li><strong>N\u1ee3 33311<\/strong> (n\u1ebfu tr\u1eeb v\u00e0o s\u1ed1 ph\u1ea3i n\u1ed9p) ho\u1eb7c <strong>N\u1ee3 111, 112<\/strong> (n\u1ebfu nh\u1eadn ti\u1ec1n): s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m.<\/li><li><strong>C\u00f3 711<\/strong>: c\u00f9ng s\u1ed1. Kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m l\u00e0 thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/li><\/ul>\n<p>Ti\u1ec1n ho\u00e0n ch\u1ec9 l\u00e0m gi\u1ea3m 133, kh\u00f4ng ghi v\u00e0o thu nh\u1eadp. N\u1ebfu ch\u1ec9 \u0111\u01b0\u1ee3c ho\u00e0n m\u1ed9t ph\u1ea7n, ph\u1ea7n c\u00f2n l\u1ea1i v\u1eabn n\u1eb1m \u1edf d\u01b0 N\u1ee3 133 cho \u0111\u1ebfn khi k\u00ea khai theo th\u00f4ng b\u00e1o kh\u00f4ng ho\u00e0n (m\u1ee5c 6). B\u1ea1n so ti\u1ec1n ho\u00e0n v\u1ec1 v\u1edbi [42] c\u1ee7a k\u1ef3 \u0111\u1ec1 ngh\u1ecb l\u00e0 th\u1ea5y ngay ph\u1ea7n treo n\u00e0y.<\/p>\n<p><strong>H\u00e0ng \u00e1p thu\u1ebf su\u1ea5t 8% th\u00ec ghi th\u1ebf n\u00e0o?<\/strong> M\u1ee9c 8% \u00e1p d\u1ee5ng cho h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ebfn h\u1ebft 31\/12\/2026. B\u1ea1n ghi C\u00f3 33311 theo \u0111\u00fang thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n, th\u00f4ng th\u01b0\u1eddng kh\u00f4ng qua TK 711. \u0110\u1ebfn \u0111\u1ea7u th\u00e1ng 11\/2026, ch\u01b0a c\u00f3 v\u0103n b\u1ea3n k\u00e9o d\u00e0i m\u1ee9c 8% sang n\u0103m 2027. B\u1ea1n nh\u1edb theo d\u00f5i tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n t\u1eeb 01\/01\/2027. Tr\u00ean t\u1edd khai, h\u00e0ng 8% k\u00ea khai theo h\u01b0\u1edbng d\u1eabn c\u1ee7a v\u0103n b\u1ea3n gi\u1ea3m thu\u1ebf \u0111ang \u00e1p d\u1ee5ng.<\/p>\n<p>\u0110\u1ec3 b\u1ea1n tra nhanh, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gom chi\u1ec1u N\u1ee3, C\u00f3 c\u1ee7a b\u1ed1n t\u00e0i kho\u1ea3n thu\u1ebf cho t\u1eebng nghi\u1ec7p v\u1ee5 \u1edf tr\u00ean. Ngay sau \u0111\u00f3, ch\u00fang m\u00ecnh gh\u00e9p t\u1ea5t c\u1ea3 v\u00e0o m\u1ed9t v\u00ed d\u1ee5.<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v2\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-khoi-v2.png\" width=\"1280\" height=\"2006\" alt=\"Ma tr\u1eadn nghi\u1ec7p v\u1ee5 v\u00e0 t\u00e0i kho\u1ea3n thu\u1ebf 1331, 1332, 33311, 33312 theo chi\u1ec1u N\u1ee3, C\u00f3.\" loading=\"lazy\"><\/figure>\n<p class=\"can-cu-nho\">C\u0103n c\u1ee9: Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC; kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 204\/2025\/QH15.<\/p>\n<h2 id=\"vi-du\">4. V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT qu\u00fd IV\/2026: s\u1ed1 ph\u1ea3i n\u1ed9p t\u00ednh ra sao?<\/h2>\n<figure class=\"anh-bai\" id=\"anh-mh1\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-minh-hoa-1.webp\" width=\"1600\" height=\"900\" alt=\"Minh h\u1ecda v\u00ed d\u1ee5 C\u00f4ng ty B qu\u00fd IV\/2026: thu\u1ebf mua v\u00e0o 88.000.000 \u0111\u1ed3ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu\u1ebf b\u00e1n ra 110.000.000 \u0111\u1ed3ng, c\u00f2n ph\u1ea3i n\u1ed9p 22.000.000 \u0111\u1ed3ng\" width=\"1600\" height=\"900\" loading=\"lazy\"><figcaption>Tr\u1eeb thu\u1ebf mua v\u00e0o tr\u01b0\u1edbc (N\u1ee3 33311 \/ C\u00f3 133), r\u1ed3i m\u1edbi n\u1ed9p ph\u1ea7n c\u00f2n l\u1ea1i (N\u1ee3 33311 \/ C\u00f3 112).<\/figcaption><\/figure>\n<div class=\"vi-du\">\n<p>\u0110\u1ecdc t\u1eebng b\u00fat to\u00e1n ri\u00eang l\u1ebb th\u00ec d\u1ec5, gh\u00e9p l\u1ea1i th\u00e0nh m\u1ed9t qu\u00fd m\u1edbi l\u00e0 ch\u1ed7 d\u1ec5 r\u1ed1i. C\u00f9ng l\u00e0m m\u1ed9t v\u00ed d\u1ee5 nh\u00e9. Gi\u1ea3 s\u1eed c\u00f4ng ty b\u1ea1n, g\u1ecdi l\u00e0 C\u00f4ng ty B, c\u00f3 t\u00ecnh h\u00ecnh nh\u01b0 sau:<\/p>\n<ul><li>Khai thu\u1ebf theo qu\u00fd, \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025, thu\u1ebf su\u1ea5t 10%, kh\u00f4ng thu\u1ed9c nh\u00f3m gi\u1ea3m thu\u1ebf.<\/li><li>\u0110\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb: h\u00e0ng mua ch\u1ecbu theo h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n sau, ho\u1eb7c \u0111\u00e3 tr\u1ea3 kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t tr\u01b0\u1edbc khi khai.<\/li><li>Kh\u00f4ng c\u00f3 h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li><li>\u0110\u1ea7u qu\u00fd, TK 1331 c\u00f2n d\u01b0 N\u1ee3 8.000.000 \u0111\u1ed3ng, l\u00e0 thu\u1ebf ch\u01b0a tr\u1eeb h\u1ebft t\u1eeb qu\u00fd tr\u01b0\u1edbc.<\/li><\/ul>\n<p>Trong qu\u00fd IV\/2026, c\u00f4ng ty c\u00f3 n\u0103m b\u00fat to\u00e1n:<\/p>\n<div class=\"bang\"><div class=\"cuon\"><table class=\"xep\"><thead><tr><th class=\"a-l\" scope=\"col\">Nghi\u1ec7p v\u1ee5<\/th><th class=\"a-l\" scope=\"col\">\u0110\u1ecbnh kho\u1ea3n<\/th><th class=\"a-l\" scope=\"col\">S\u1ed1 ti\u1ec1n (\u0111\u1ed3ng)<\/th><th class=\"a-l\" scope=\"col\">V\u00ec sao ghi v\u1eady<\/th><\/tr><\/thead><tbody><tr><td class=\"a-l\" data-label=\"Nghi\u1ec7p v\u1ee5\">(1) Mua h\u00e0ng nh\u1eadp kho<\/td><td class=\"a-l\" data-label=\"\u0110\u1ecbnh kho\u1ea3n\">N\u1ee3 156 \/ N\u1ee3 1331 \/ C\u00f3 331<\/td><td class=\"a-l\" data-label=\"S\u1ed1 ti\u1ec1n (\u0111\u1ed3ng)\">600.000.000 \/ 60.000.000 \/ 660.000.000<\/td><td class=\"a-l\" data-label=\"V\u00ec sao ghi v\u1eady\">Thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb t\u00e1ch kh\u1ecfi gi\u00e1 h\u00e0ng<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Nghi\u1ec7p v\u1ee5\">(2) Mua m\u00e1y th\u00e1ng 11<\/td><td class=\"a-l\" data-label=\"\u0110\u1ecbnh kho\u1ea3n\">N\u1ee3 211 \/ N\u1ee3 1332 \/ C\u00f3 112<\/td><td class=\"a-l\" data-label=\"S\u1ed1 ti\u1ec1n (\u0111\u1ed3ng)\">200.000.000 \/ 20.000.000 \/ 220.000.000<\/td><td class=\"a-l\" data-label=\"V\u00ec sao ghi v\u1eady\">Thu\u1ebf c\u1ee7a TSC\u0110 theo d\u00f5i ri\u00eang \u1edf 1332<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Nghi\u1ec7p v\u1ee5\">(3) B\u00e1n h\u00e0ng trong qu\u00fd<\/td><td class=\"a-l\" data-label=\"\u0110\u1ecbnh kho\u1ea3n\">N\u1ee3 131 \/ C\u00f3 511 \/ C\u00f3 33311<\/td><td class=\"a-l\" data-label=\"S\u1ed1 ti\u1ec1n (\u0111\u1ed3ng)\">1.210.000.000 \/ 1.100.000.000 \/ 110.000.000<\/td><td class=\"a-l\" data-label=\"V\u00ec sao ghi v\u1eady\">Thu\u1ebf thu h\u1ed9 t\u00e1ch kh\u1ecfi doanh thu<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Nghi\u1ec7p v\u1ee5\">(4) Kh\u1ea5u tr\u1eeb 31\/12\/2026<\/td><td class=\"a-l\" data-label=\"\u0110\u1ecbnh kho\u1ea3n\">N\u1ee3 33311 \/ C\u00f3 1331 \/ C\u00f3 1332<\/td><td class=\"a-l\" data-label=\"S\u1ed1 ti\u1ec1n (\u0111\u1ed3ng)\">88.000.000 \/ 68.000.000 \/ 20.000.000<\/td><td class=\"a-l\" data-label=\"V\u00ec sao ghi v\u1eady\">D\u00f9ng h\u1ebft \u0111\u1ea7u v\u00e0o \u0111\u1ec3 tr\u1eeb \u0111\u1ea7u ra<\/td><\/tr><tr><td class=\"a-l\" data-label=\"Nghi\u1ec7p v\u1ee5\">(5) N\u1ed9p ng\u00e0y 25\/01\/2027<\/td><td class=\"a-l\" data-label=\"\u0110\u1ecbnh kho\u1ea3n\">N\u1ee3 33311 \/ C\u00f3 112<\/td><td class=\"a-l\" data-label=\"S\u1ed1 ti\u1ec1n (\u0111\u1ed3ng)\">22.000.000 \/ 22.000.000<\/td><td class=\"a-l\" data-label=\"V\u00ec sao ghi v\u1eady\">Tr\u1ea3 ph\u1ea7n thu\u1ebf c\u00f2n l\u1ea1i<\/td><\/tr><\/tbody><\/table><\/div><\/div>\n<p>S\u1ed1 \u1edf b\u00fat to\u00e1n (4) v\u00e0 (5) \u0111\u1ebfn t\u1eeb \u0111\u00e2u? Ch\u00fang m\u00ecnh t\u00ednh t\u1eebng b\u01b0\u1edbc:<\/p>\n<ol start=\"1\"><li><strong>C\u1ed9ng thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/strong> 8.000.000 (qu\u00fd tr\u01b0\u1edbc) + 60.000.000 (h\u00e0ng) + 20.000.000 (m\u00e1y) = 88.000.000 \u0111\u1ed3ng. Trong \u0111\u00f3 1331 l\u00e0 68.000.000, 1332 l\u00e0 20.000.000.<\/li><li><strong>L\u1ea5y thu\u1ebf \u0111\u1ea7u ra:<\/strong> 110.000.000 \u0111\u1ed3ng.<\/li><li><strong>So hai s\u1ed1:<\/strong> \u0111\u1ea7u v\u00e0o 88.000.000 nh\u1ecf h\u01a1n \u0111\u1ea7u ra, n\u00ean \u0111\u01b0\u1ee3c tr\u1eeb h\u1ebft 88.000.000 \u0111\u1ed3ng.<\/li><li><strong>T\u00ednh s\u1ed1 ph\u1ea3i n\u1ed9p:<\/strong> 110.000.000 \u2212 88.000.000 = 22.000.000 \u0111\u1ed3ng.<\/li><li><strong>\u0110\u1ed1i chi\u1ebfu t\u1edd khai:<\/strong> ng\u00e0y 31\/12\/2026, tr\u01b0\u1edbc khi n\u1ed9p ti\u1ec1n, d\u01b0 C\u00f3 33311 l\u00e0 22.000.000 = [40]. D\u01b0 N\u1ee3 133 l\u00e0 0 = [43].<\/li><\/ol>\n<p><strong>N\u1ebfu doanh thu th\u1ea5p h\u01a1n th\u00ec sao?<\/strong> Gi\u1ea3 s\u1eed doanh thu ch\u1ec9 600.000.000 \u0111\u1ed3ng, thu\u1ebf \u0111\u1ea7u ra l\u00e0 60.000.000 \u0111\u1ed3ng. B\u1ea1n ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb 60.000.000 \u0111\u1ed3ng, ghi N\u1ee3 33311 \/ C\u00f3 1331: 60.000.000. D\u01b0 N\u1ee3 133 c\u00f2n 88.000.000 \u2212 60.000.000 = 28.000.000 \u0111\u1ed3ng. Kh\u00f4ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n th\u00ec [43] = 28.000.000 \u0111\u1ed3ng, chuy\u1ec3n sang qu\u00fd I\/2027. K\u1ef3 n\u00e0y kh\u00f4ng c\u00f3 b\u00fat to\u00e1n n\u1ed9p thu\u1ebf.<\/p>\n<\/div>\n<figure class=\"hinh-khoi\" id=\"khoi-v3\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-khoi-v3.png\" width=\"1280\" height=\"1966\" alt=\"B\u1ea3ng s\u1ed1 li\u1ec7u qu\u00fd IV\/2026 c\u1ee7a C\u00f4ng ty B theo hai m\u1ee9c doanh thu: 1.100 tri\u1ec7u v\u00e0 600 tri\u1ec7u \u0111\u1ed3ng.\" loading=\"lazy\"><\/figure>\n<p>B\u1ea1n gi\u1eef gi\u00fap ch\u00fang m\u00ecnh hai con s\u1ed1 88.000.000 v\u00e0 22.000.000 \u0111\u1ed3ng. \u1ede m\u1ee5c sau, ch\u00fang m\u00ecnh d\u00f9ng ch\u00ednh ch\u00fang \u0111\u1ec3 ki\u1ec3m ng\u01b0\u1ee3c t\u1eeb t\u1edd khai v\u1ec1 s\u1ed5.<\/p>\n<h2 id=\"to-khai\">5. S\u1ed1 tr\u00ean s\u1ed5 l\u00ean t\u1edd khai thu\u1ebf GTGT 01\/GTGT th\u1ebf n\u00e0o, ki\u1ec3m g\u00ec tr\u01b0\u1edbc khi n\u1ed9p?<\/h2>\n<p>S\u1ed5 \u0111\u00e3 xong, b\u1ea1n m\u1edf t\u1edd khai v\u00e0 t\u1ef1 h\u1ecfi: &#8220;S\u1ed1 n\u00e0o \u0111i\u1ec1n v\u00e0o \u00f4 n\u00e0o?&#8221; Qu\u00fd IV\/2026 d\u00f9ng m\u1eabu 01\/GTGT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. M\u1eabu n\u00e0y \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 th\u00e1ng 7\/2026 ho\u1eb7c qu\u00fd III\/2026.<\/p>\n<figure class=\"anh-bai\" id=\"anh-mh2\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-minh-hoa-2.webp\" width=\"1600\" height=\"900\" alt=\"Minh h\u1ecda s\u1ed5 k\u1ebf to\u00e1n kh\u1edbp t\u1edd khai 01\/GTGT: d\u01b0 C\u00f3 33311 b\u1eb1ng ch\u1ec9 ti\u00eau [40] l\u00e0 22.000.000 \u0111\u1ed3ng, d\u01b0 N\u1ee3 133 b\u1eb1ng ch\u1ec9 ti\u00eau [43] l\u00e0 0\" width=\"1600\" height=\"900\" loading=\"lazy\"><figcaption>Tr\u01b0\u1edbc khi n\u1ed9p, ki\u1ec3m hai c\u1eb7p s\u1ed1: d\u01b0 C\u00f3 33311 v\u1edbi [40], d\u01b0 N\u1ee3 133 v\u1edbi [43].<\/figcaption><\/figure>\n<p>M\u1ed7i s\u1ed1 d\u01b0, s\u1ed1 ph\u00e1t sinh tr\u00ean s\u1ed5 \u0111i v\u00e0o m\u1ed9t ch\u1ec9 ti\u00eau c\u1ed1 \u0111\u1ecbnh:<\/p>\n<div class=\"bang\"><div class=\"cuon\"><table class=\"xep\"><thead><tr><th class=\"a-l\" scope=\"col\">S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5<\/th><th class=\"a-l\" scope=\"col\">Ch\u1ec9 ti\u00eau<\/th><th class=\"a-l\" scope=\"col\">Ngh\u0129a l\u00e0<\/th><th class=\"a-r\" scope=\"col\">C\u00f4ng ty B<\/th><\/tr><\/thead><tbody><tr><td class=\"a-l\" data-label=\"S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5\">D\u01b0 N\u1ee3 133 \u0111\u1ea7u k\u1ef3<\/td><td class=\"a-l\" data-label=\"Ch\u1ec9 ti\u00eau\">[22]<\/td><td class=\"a-l\" data-label=\"Ngh\u0129a l\u00e0\">Thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c tr\u1eeb t\u1eeb k\u1ef3 tr\u01b0\u1edbc<\/td><td class=\"a-r\" data-label=\"C\u00f4ng ty B\">8.000.000<\/td><\/tr><tr><td class=\"a-l\" data-label=\"S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5\">Ph\u00e1t sinh N\u1ee3 133 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/td><td class=\"a-l\" data-label=\"Ch\u1ec9 ti\u00eau\">[25]<\/td><td class=\"a-l\" data-label=\"Ngh\u0129a l\u00e0\">Thu\u1ebf mua v\u00e0o \u0111\u01b0\u1ee3c tr\u1eeb k\u1ef3 n\u00e0y<\/td><td class=\"a-r\" data-label=\"C\u00f4ng ty B\">80.000.000<\/td><\/tr><tr><td class=\"a-l\" data-label=\"S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5\">Ph\u00e1t sinh C\u00f3 33311<\/td><td class=\"a-l\" data-label=\"Ch\u1ec9 ti\u00eau\">[28] = [35]<\/td><td class=\"a-l\" data-label=\"Ngh\u0129a l\u00e0\">Thu\u1ebf b\u00e1n ra<\/td><td class=\"a-r\" data-label=\"C\u00f4ng ty B\">110.000.000<\/td><\/tr><tr><td class=\"a-l\" data-label=\"S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5\">\u0110\u1ea7u ra tr\u1eeb \u0111\u1ea7u v\u00e0o k\u1ef3 n\u00e0y<\/td><td class=\"a-l\" data-label=\"Ch\u1ec9 ti\u00eau\">[36]<\/td><td class=\"a-l\" data-label=\"Ngh\u0129a l\u00e0\">Thu\u1ebf ph\u00e1t sinh trong k\u1ef3 = [35] \u2212 [25]<\/td><td class=\"a-r\" data-label=\"C\u00f4ng ty B\">30.000.000<\/td><\/tr><tr><td class=\"a-l\" data-label=\"S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5\">D\u01b0 C\u00f3 33311 sau kh\u1ea5u tr\u1eeb<\/td><td class=\"a-l\" data-label=\"Ch\u1ec9 ti\u00eau\">[40]<\/td><td class=\"a-l\" data-label=\"Ngh\u0129a l\u00e0\">Thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p<\/td><td class=\"a-r\" data-label=\"C\u00f4ng ty B\">22.000.000<\/td><\/tr><tr><td class=\"a-l\" data-label=\"S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5\">D\u01b0 N\u1ee3 133 sau kh\u1ea5u tr\u1eeb<\/td><td class=\"a-l\" data-label=\"Ch\u1ec9 ti\u00eau\">[43]<\/td><td class=\"a-l\" data-label=\"Ngh\u0129a l\u00e0\">C\u00f2n \u0111\u01b0\u1ee3c tr\u1eeb, chuy\u1ec3n k\u1ef3 sau<\/td><td class=\"a-r\" data-label=\"C\u00f4ng ty B\">0<\/td><\/tr><\/tbody><\/table><\/div><\/div>\n<p>S\u1ed1 ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<ul><li>[40a] = [36] \u2212 [22] + [37] \u2212 [38] \u2212 [39a], khi k\u1ebft qu\u1ea3 t\u1eeb 0 tr\u1edf l\u00ean.<\/li><li>[40] = [40a] \u2212 [40b].<\/li><li>K\u1ebft qu\u1ea3 \u00e2m th\u00ec [40a] = 0, ph\u1ea7n ch\u00eanh ghi v\u00e0o [41]. Khi \u0111\u00f3 [43] = [41] \u2212 [42].<\/li><\/ul>\n<p>Nh\u00ecn c\u00f4ng th\u1ee9c th\u1ea5y r\u1ed1i? Ch\u00fang m\u00ecnh n\u00f3i \u0111\u01a1n gi\u1ea3n th\u1ebf n\u00e0y. [37] l\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc, v\u00ed d\u1ee5 \u0111\u1ea7u v\u00e0o \u0111\u00e3 khai nay ph\u1ea3i r\u00fat b\u1edbt. S\u1ed1 ph\u1ea3i n\u1ed9p v\u00ec th\u1ebf t\u0103ng, ho\u1eb7c s\u1ed1 chuy\u1ec3n k\u1ef3 sau gi\u1ea3m. [38] l\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, v\u00ed d\u1ee5 h\u00f3a \u0111\u01a1n mua v\u00e0o k\u1ef3 tr\u01b0\u1edbc b\u1ecb s\u00f3t. S\u1ed1 ph\u1ea3i n\u1ed9p v\u00ec th\u1ebf gi\u1ea3m, ho\u1eb7c s\u1ed1 chuy\u1ec3n k\u1ef3 sau t\u0103ng. [41] l\u00e0 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft k\u1ef3 n\u00e0y, [42] l\u00e0 ph\u1ea7n b\u1ea1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n. [39a], [40b] \u00edt g\u1eb7p; k\u1ef3 n\u00e0o c\u00f3 th\u00ec b\u1ea1n \u0111\u1ecdc ghi ch\u00fa c\u1ee7a ch\u00ednh ch\u1ec9 ti\u00eau \u0111\u00f3 tr\u00ean m\u1eabu.<\/p>\n<p>V\u1edbi C\u00f4ng ty B: [40a] = 30.000.000 \u2212 8.000.000 = 22.000.000 \u0111\u1ed3ng, \u0111\u00fang b\u1eb1ng d\u01b0 C\u00f3 33311.<\/p>\n<p>N\u1ebfu b\u1ea1n c\u1ea7n \u0111i qua t\u1eebng \u00f4 c\u1ee7a t\u1edd khai, ch\u00fang m\u00ecnh c\u00f3 b\u00e0i <a href=\"https:\/\/fts.com.vn\/article\/cach-ghi-to-khai-01-gtgt\/\" target=\"_blank\" rel=\"noopener\">c\u00e1ch ghi t\u1edd khai 01\/GTGT theo t\u1eebng ch\u1ec9 ti\u00eau<\/a>.<\/p>\n<p>\u0110ang khai th\u00e1ng v\u00e0 mu\u1ed1n chuy\u1ec3n sang khai qu\u00fd khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n? B\u1ea1n g\u1eedi m\u1eabu 01\/\u0110K-T\u0110KTT. H\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 31\/01 c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u khai qu\u00fd.<\/p>\n<h3>B\u1ed1n ph\u00e9p ki\u1ec3m nhanh gi\u1eefa s\u1ed5 v\u00e0 t\u1edd khai<\/h3>\n<p>Tr\u01b0\u1edbc khi k\u00fd, b\u1ea1n l\u00e0m b\u1ed1n ph\u00e9p ki\u1ec3m n\u00e0y tr\u00ean b\u1ea3n nh\u00e1p t\u1edd khai.<\/p>\n<ol start=\"1\"><li><strong>S\u1ed1 kh\u1ea5u tr\u1eeb b\u1eb1ng [35] \u2212 [40a].<\/strong> \u00c1p d\u1ee5ng khi k\u1ef3 kh\u00f4ng c\u00f3 [40b], [39a], v\u00e0 [37], [38] b\u1eb1ng 0 ho\u1eb7c \u0111\u00e3 ghi v\u00e0o s\u1ed5 133. C\u00f4ng ty B: 110.000.000 \u2212 22.000.000 = 88.000.000 \u0111\u1ed3ng. \u1ede tr\u01b0\u1eddng h\u1ee3p doanh thu th\u1ea5p, [40a] = 0 n\u00ean kh\u1ea5u tr\u1eeb b\u1eb1ng [35] = 60.000.000 \u0111\u1ed3ng.<\/li><li><strong>[22] k\u1ef3 n\u00e0y b\u1eb1ng [43] k\u1ef3 tr\u01b0\u1edbc.<\/strong> So ti\u1ebfp v\u1edbi d\u01b0 N\u1ee3 133 \u0111\u1ea7u k\u1ef3; ph\u1ea7n ch\u00eanh l\u00e0 s\u1ed1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n ch\u01b0a nh\u1eadn. Cu\u1ed1i k\u1ef3, d\u01b0 N\u1ee3 133 b\u1eb1ng [43] c\u1ed9ng c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n m\u00e0 ng\u00e2n s\u00e1ch ch\u01b0a tr\u1ea3.<\/li><li><strong>N\u1ee3 1331 c\u1ed9ng N\u1ee3 1332 b\u1eb1ng [25].<\/strong> Ch\u1ec9 c\u1ed9ng ph\u1ea7n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, kh\u00f4ng t\u00ednh kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh khai \u1edf [37]\/[38]. M\u1eabu kh\u00f4ng c\u00f3 ch\u1ec9 ti\u00eau ri\u00eang cho thu\u1ebf TSC\u0110, n\u00ean [25] g\u1ed3m c\u1ea3 hai. C\u00f4ng ty B: 60.000.000 + 20.000.000 = 80.000.000 \u0111\u1ed3ng.<\/li><li><strong>Gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c ch\u00eanh l\u1ec7ch [24] v\u00e0 [25].<\/strong> [24] l\u00e0 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, [25] l\u00e0 ph\u1ea7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 n\u00e0y. N\u1ebfu [24] l\u1edbn h\u01a1n, ph\u1ea7n ch\u00eanh ph\u1ea3i \u1ee9ng v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Thu\u1ebf c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i s\u1ea3n, chi ph\u00ed ho\u1eb7c k\u1ebft chuy\u1ec3n kh\u1ecfi 1331.<\/li><\/ol>\n<h3>S\u1ed5 l\u1ec7ch t\u1edd khai \u0111\u00fang b\u1eb1ng [38]: c\u00f3 ph\u1ea3i b\u1ea1n l\u00e0m sai?<\/h3>\n<p>Ch\u01b0a ch\u1eafc t\u1edd khai sai. Ph\u00e9p ki\u1ec3m 1 c\u00f3 th\u1ec3 b\u00e1o l\u1ec7ch d\u00f9 t\u1edd khai \u0111\u00fang. Gi\u1ea3 s\u1eed C\u00f4ng ty B t\u00ecm th\u1ea5y m\u1ed9t h\u00f3a \u0111\u01a1n mua v\u00e0o c\u1ee7a qu\u00fd III\/2026 b\u1ecb s\u00f3t, thu\u1ebf 5.000.000 \u0111\u1ed3ng, v\u00e0 khai v\u00e0o [38] qu\u00fd IV.<\/p>\n<p>Khi \u0111\u00f3 [40a] = 30.000.000 \u2212 8.000.000 \u2212 5.000.000 = 17.000.000 \u0111\u1ed3ng. C\u00f3 hai kh\u1ea3 n\u0103ng:<\/p>\n<ul><li><strong>H\u00f3a \u0111\u01a1n \u0111\u00e3 ghi N\u1ee3 1331 trong qu\u00fd IV.<\/strong> D\u01b0 N\u1ee3 133 tr\u01b0\u1edbc kh\u1ea5u tr\u1eeb l\u00e0 88.000.000 + 5.000.000 = 93.000.000 \u0111\u1ed3ng. Kh\u1ea5u tr\u1eeb = 110.000.000 \u2212 17.000.000 = 93.000.000 \u0111\u1ed3ng. \u0110\u1ecbnh kho\u1ea3n: N\u1ee3 33311: 93.000.000 \/ C\u00f3 1331: 73.000.000 \/ C\u00f3 1332: 20.000.000. S\u1ed5 kh\u1edbp t\u1edd khai.<\/li><li><strong>H\u00f3a \u0111\u01a1n ch\u01b0a ghi s\u1ed5.<\/strong> S\u1ed5 v\u1eabn kh\u1ea5u tr\u1eeb 88.000.000 \u0111\u1ed3ng, d\u01b0 C\u00f3 33311 l\u00e0 22.000.000. T\u1edd khai ghi [40] l\u00e0 17.000.000. Ch\u00eanh \u0111\u00fang 5.000.000 \u0111\u1ed3ng, b\u1eb1ng [38]: s\u1ed5 thi\u1ebfu m\u1ed9t b\u00fat to\u00e1n, t\u1edd khai kh\u00f4ng sai.<\/li><\/ul>\n<figure class=\"hinh-khoi\" id=\"khoi-v8\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-khoi-v8.png\" width=\"1280\" height=\"1320\" alt=\"N\u0103m th\u1ebb s\u1ed1 ki\u1ec3m tra s\u1ed5 thu\u1ebf GTGT v\u1edbi t\u1edd khai 01\/GTGT qu\u00fd IV\/2026 c\u1ee7a v\u00ed d\u1ee5 C\u00f4ng ty B: kh\u1ea5u tr\u1eeb 88 tri\u1ec7u \u0111\u1ed3ng kh\u1edbp, [22] kh\u1edbp [43] k\u1ef3 tr\u01b0\u1edbc, [25] b\u1eb1ng 60 c\u1ed9ng 20 tri\u1ec7u \u0111\u1ed3ng, [24] tr\u1eeb [25] b\u1eb1ng 0, v\u00e0 khi c\u00f3 [38] 5 tri\u1ec7u \u0111\u1ed3ng m\u00e0 s\u1ed5 ch\u01b0a ghi th\u00ec ch\u00eanh \u0111\u00fang 5 tri\u1ec7u \u0111\u1ed3ng.\" loading=\"lazy\"><\/figure>\n<h3>S\u00e1u d\u1ea5u hi\u1ec7u s\u1ed1 d\u01b0 b\u1ea5t th\u01b0\u1eddng tr\u00ean TK 133 v\u00e0 33311<\/h3>\n<p>Tr\u01b0\u1edbc khi l\u1eadt t\u1eebng h\u00f3a \u0111\u01a1n, b\u1ea1n th\u1eed \u0111\u1ecdc chi\u1ec1u s\u1ed1 d\u01b0. S\u00e1u d\u1ea5u hi\u1ec7u d\u01b0\u1edbi \u0111\u00e2y th\u01b0\u1eddng ch\u1ec9 th\u1eb3ng t\u1edbi ch\u1ed7 sai.<\/p>\n<ul><li><strong>TK 133 d\u01b0 C\u00f3.<\/strong> S\u1ed1 d\u01b0 sai chi\u1ec1u. Th\u01b0\u1eddng do kh\u1ea5u tr\u1eeb v\u01b0\u1ee3t, ghi gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o hai l\u1ea7n, ho\u1eb7c h\u00e0ng mua k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1, tr\u1ea3 l\u1ea1i sau khi thu\u1ebf \u0111\u00e3 tr\u1eeb h\u1ebft.<\/li><li><strong>TK 33311 d\u01b0 N\u1ee3.<\/strong> TK 333 c\u00f3 th\u1ec3 d\u01b0 N\u1ee3 trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t: n\u1ed9p th\u1eeba, ho\u1eb7c s\u1ed1 \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m, ho\u00e0n m\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n. Kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3 th\u00ec b\u1ea1n ki\u1ec3m kh\u1ea5u tr\u1eeb v\u01b0\u1ee3t \u0111\u1ea7u ra.<\/li><li><strong>D\u01b0 N\u1ee3 133 t\u0103ng \u0111\u1ec1u nhi\u1ec1u k\u1ef3 d\u00f9 v\u1eabn c\u00f3 doanh thu ch\u1ecbu thu\u1ebf.<\/strong> So\u00e1t thu\u1ebf ch\u01b0a k\u1ebft chuy\u1ec3n, thu\u1ebf d\u00f9ng chung ch\u01b0a ph\u00e2n b\u1ed5, s\u1ed1 ch\u1edd ho\u00e0n v\u00e0 b\u00fat to\u00e1n kh\u1ea5u tr\u1eeb ch\u01b0a ch\u1ea1y.<\/li><li><strong>D\u01b0 N\u1ee3 133 l\u1edbn sau khi mua TSC\u0110.<\/strong> C\u00f3 th\u1ec3 b\u00ecnh th\u01b0\u1eddng. Xem chi ti\u1ebft 1332 tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn.<\/li><li><strong>1332 d\u01b0 C\u00f3 trong khi t\u1ed5ng 133 v\u1eabn d\u01b0 N\u1ee3.<\/strong> Th\u01b0\u1eddng do b\u00fat to\u00e1n kh\u1ea5u tr\u1eeb \u0111\u00e3 ghi C\u00f3 1332 nhi\u1ec1u h\u01a1n s\u1ed1 t\u1eebng ghi N\u1ee3 1332. T\u1ed5ng tr\u00f4ng b\u00ecnh th\u01b0\u1eddng n\u00ean l\u1ed7i n\u00e0y hay l\u1ecdt.<\/li><li><strong>33312 c\u00f2n d\u01b0 C\u00f3 sau k\u1ef3 c\u00f3 h\u00e0ng nh\u1eadp kh\u1ea9u.<\/strong> Th\u01b0\u1eddng l\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u ch\u01b0a v\u00e0o s\u1ed5, ho\u1eb7c kho\u1ea3n \u0111\u00e3 n\u1ed9p b\u1ecb ghi nh\u1ea7m sang 33311.<\/li><\/ul>\n<h3>Cu\u1ed1i k\u1ef3 n\u00ean l\u00e0m g\u00ec tr\u01b0\u1edbc, g\u00ec sau?<\/h3>\n<p>B\u00fat to\u00e1n kh\u1ea5u tr\u1eeb ph\u1ea3i ch\u1ea1y tr\u00ean s\u1ed1 \u0111\u00e3 s\u1ea1ch. V\u00ec v\u1eady, so\u00e1t h\u00f3a \u0111\u01a1n l\u00e0m tr\u01b0\u1edbc, l\u1eadp t\u1edd khai l\u00e0m sau c\u00f9ng. B\u1ea3ng t\u00e1m b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y \u0111i \u0111\u00fang th\u1ee9 t\u1ef1 \u0111\u00f3, m\u1ed7i b\u01b0\u1edbc ghi r\u00f5 c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi g\u00ec.<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v6\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-khoi-v6.png\" width=\"1280\" height=\"1626\" alt=\"Danh s\u00e1ch t\u00e1m b\u01b0\u1edbc so\u00e1t s\u1ed5 thu\u1ebf GTGT cu\u1ed1i k\u1ef3, t\u1eeb so h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed5 chi ti\u1ebft \u0111\u1ebfn n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf, m\u1ed7i b\u01b0\u1edbc k\u00e8m s\u1ed1 li\u1ec7u c\u1ea7n \u0111\u1ed1i chi\u1ebfu.\" loading=\"lazy\"><\/figure>\n<p>G\u1eb7p t\u00ecnh hu\u1ed1ng ngo\u00e0i v\u00ed d\u1ee5, b\u1ea1n \u0111\u1ecdc ghi ch\u00fa tr\u00ean m\u1eabu 01\/GTGT ho\u1eb7c h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/p>\n<p class=\"can-cu-nho\">C\u0103n c\u1ee9: kho\u1ea3n 1 \u0110i\u1ec1u 100, \u0111i\u1ec3m b.2.2 kho\u1ea3n 1 \u0110i\u1ec1u 19 v\u00e0 Ph\u1ee5 l\u1ee5c I (M\u1eabu 01\/GTGT) Th\u00f4ng t\u01b0 89\/2026\/TT-BTC; Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC; \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15.<\/p>\n<p>Ki\u1ec3m xong m\u00e0 s\u1ed1 v\u1eabn l\u1ec7ch? M\u1ee5c ti\u1ebfp theo, ch\u00fang m\u00ecnh \u0111i qua nh\u1eefng l\u1ed7i hay g\u1eb7p l\u00e0m s\u1ed1 l\u1ec7ch.<\/p>\n<h2 id=\"sai-sot\">6. S\u1ed1 b\u1ecb l\u1ec7ch th\u00ec l\u1ed7i th\u01b0\u1eddng \u1edf \u0111\u00e2u v\u00e0 s\u1eeda th\u1ebf n\u00e0o?<\/h2>\n<p>Tin t\u1ed1t l\u00e0 ch\u00edn trong m\u01b0\u1eddi l\u1ed7i d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 l\u1ea1i d\u1ea5u v\u1ebft tr\u00ean s\u1ed5; ri\u00eang l\u1ed7i 8 (nh\u1ea7m h\u1ea1n n\u1ed9p) th\u00ec kh\u00f4ng. Bi\u1ebft d\u1ea5u v\u1ebft, b\u1ea1n t\u00ecm ra l\u1ed7i t\u1eeb s\u1ed1 d\u01b0 m\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadt l\u1ea1i t\u1eebng h\u00f3a \u0111\u01a1n.<\/p>\n<ol start=\"1\"><li><strong>C\u1ed9ng thu\u1ebf v\u00e0o gi\u00e1 mua.<\/strong> T\u00e1ch ph\u1ea7n thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 TK 1331, r\u1ed3i so\u00e1t l\u1ea1i s\u1ed1 \u0111\u00e3 khai \u0111\u1ea7u v\u00e0o c\u1ee7a k\u1ef3 \u0111\u00f3.<\/li><li><strong>N\u1ed9p ti\u1ec1n tr\u01b0\u1edbc khi kh\u1ea5u tr\u1eeb.<\/strong> B\u1ed5 sung b\u00fat to\u00e1n N\u1ee3 33311 \/ C\u00f3 1331, 1332 theo b\u1ea3ng t\u00ednh, r\u1ed3i \u0111\u1ed1i chi\u1ebfu kho\u1ea3n \u0111\u00e3 n\u1ed9p.<\/li><li><strong>Kh\u1ea5u tr\u1eeb v\u01b0\u1ee3t thu\u1ebf \u0111\u1ea7u ra.<\/strong> T\u00ednh l\u1ea1i gi\u1edbi h\u1ea1n kh\u1ea5u tr\u1eeb; gi\u1eef ph\u1ea7n \u0111\u1ea7u v\u00e0o c\u00f2n l\u1ea1i \u1edf d\u01b0 N\u1ee3 133 \u0111\u1ec3 chuy\u1ec3n k\u1ef3 sau.<\/li><li><strong>Ghi thu\u1ebf TSC\u0110 v\u00e0o 1331.<\/strong> Chuy\u1ec3n sang 1332. Ph\u00e9p ki\u1ec3m 3 kh\u00f4ng b\u1eaft \u0111\u01b0\u1ee3c l\u1ed7i n\u00e0y, v\u00ec [25] g\u1ed9p c\u1ea3 hai t\u00e0i kho\u1ea3n.<\/li><li><strong>Gi\u1eef l\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong 133.<\/strong> K\u1ebft chuy\u1ec3n sang t\u00e0i s\u1ea3n, gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed theo \u0111\u00fang ch\u1ed7 m\u00f3n h\u00e0ng \u0111ang n\u1eb1m.<\/li><li><strong>Ch\u1ecdn sai k\u1ef3 s\u1eeda \u0111\u1ea7u v\u00e0o.<\/strong> Xem c\u00e1ch ch\u1ecdn k\u1ef3 \u1edf ti\u1ec3u m\u1ee5c &#8220;Khai s\u00f3t h\u00f3a \u0111\u01a1n k\u1ef3 tr\u01b0\u1edbc th\u00ec s\u1eeda \u1edf k\u1ef3 n\u00e0o?&#8221; b\u00ean d\u01b0\u1edbi.<\/li><li><strong>Ghi ph\u1ea7n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m (10% xu\u1ed1ng 8%) v\u00e0o TK 711.<\/strong> Th\u00f4ng th\u01b0\u1eddng ch\u1ec9 ghi C\u00f3 33311 theo thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n.<\/li><li><strong>L\u1ea5y 31\/01\/2027 l\u00e0m h\u1ea1n qu\u00fd IV.<\/strong> H\u1ea1n th\u1ef1c t\u1ebf c\u1ee7a c\u1ea3 t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf l\u00e0 01\/02\/2027.<\/li><li><strong>Kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc, k\u1ebft chuy\u1ec3n sau.<\/strong> Ph\u1ea7n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00e3 b\u1ecb d\u00f9ng \u0111\u1ec3 b\u00f9 \u0111\u1ea7u ra, n\u00ean s\u1ed1 ph\u1ea3i n\u1ed9p b\u1ecb th\u1ea5p. X\u00f3a b\u00fat to\u00e1n kh\u1ea5u tr\u1eeb, ch\u1ea1y l\u1ea1i theo th\u1ee9 t\u1ef1: k\u1ebft chuy\u1ec3n, ph\u00e2n b\u1ed5, kh\u1ea5u tr\u1eeb.<\/li><li><strong>Kh\u1ea5u tr\u1eeb c\u1ea3 s\u1ed1 \u0111ang ch\u1edd ho\u00e0n.<\/strong> Ph\u1ea7n \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n b\u1ecb \u0111em b\u00f9 \u0111\u1ea7u ra k\u1ef3 sau. Khi ti\u1ec1n ho\u00e0n v\u1ec1, 133 s\u1ebd d\u01b0 C\u00f3.<\/li><\/ol>\n<p>B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y cho b\u1ea1n bi\u1ebft m\u1ed7i l\u1ed7i \u0111\u1ec3 l\u1ea1i d\u1ea5u v\u1ebft g\u00ec v\u00e0 ph\u00e9p ki\u1ec3m n\u00e0o ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c.<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v9\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-khoi-v9.png\" width=\"1280\" height=\"1850\" alt=\"B\u1ea3ng m\u01b0\u1eddi l\u1ed7i hay g\u1eb7p khi h\u1ea1ch to\u00e1n thu\u1ebf GTGT, d\u1ea5u v\u1ebft m\u1ed7i l\u1ed7i \u0111\u1ec3 l\u1ea1i tr\u00ean s\u1ed5 TK 133, 33311 v\u00e0 c\u00e1ch ph\u00e1t hi\u1ec7n b\u1eb1ng ph\u00e9p ki\u1ec3m v\u1edbi t\u1edd khai 01\/GTGT.\" loading=\"lazy\"><\/figure>\n<p>V\u1edbi kho\u1ea3n gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o, b\u1ea1n xem th\u00eam <a href=\"https:\/\/fts.com.vn\/article\/huong-dan-hach-toan-dieu-chinh-giam-thue-gtgt-duoc-khau-tru\/\" target=\"_blank\" rel=\"noopener\">h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/a>. N\u1ebfu b\u1ecb truy thu, c\u00f3 b\u00e0i <a href=\"https:\/\/fts.com.vn\/article\/truy-thu-thue-gtgt-va-cach-hach-toan\/\" target=\"_blank\" rel=\"noopener\">truy thu thu\u1ebf GTGT v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n<\/a>.<\/p>\n<h3>Khai s\u00f3t h\u00f3a \u0111\u01a1n k\u1ef3 tr\u01b0\u1edbc th\u00ec s\u1eeda \u1edf k\u1ef3 n\u00e0o?<\/h3>\n<p>T\u00ecnh hu\u1ed1ng n\u00e0y hay g\u1eb7p khi kh\u00f3a s\u1ed5. M\u1ed7i h\u00f3a \u0111\u01a1n sai k\u1ef3 th\u1eadt ra c\u00f3 hai c\u00e2u h\u1ecfi ri\u00eang: s\u1eeda t\u1edd khai \u1edf k\u1ef3 n\u00e0o (theo lu\u1eadt thu\u1ebf) v\u00e0 s\u1eeda s\u1ed5 \u1edf k\u1ef3 n\u00e0o (theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n). Hai tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u d\u01b0\u1edbi \u0111\u00e2y \u00e1p d\u1ee5ng khi ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra.<\/p>\n<p><strong>Sai s\u00f3t l\u00e0m gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p, ho\u1eb7c ch\u1ec9 \u0111\u1ed5i s\u1ed1 chuy\u1ec3n k\u1ef3 sau: khai \u1edf k\u1ef3 ph\u00e1t hi\u1ec7n.<\/strong> Gi\u1ea3 s\u1eed m\u1ed9t h\u00f3a \u0111\u01a1n mua v\u00e0o th\u00e1ng 11\/2026 b\u1ecb s\u00f3t, \u0111\u1ebfn qu\u00fd I\/2027 m\u1edbi ph\u00e1t hi\u1ec7n. B\u1ea1n khai v\u00e0o [38] qu\u00fd I\/2027, kh\u00f4ng khai b\u1ed5 sung qu\u00fd IV\/2026.<\/p>\n<p>V\u1ec1 s\u1ed5, s\u1ed1 ti\u1ec1n nh\u1ecf th\u00ec nhi\u1ec1u \u0111\u01a1n v\u1ecb ghi v\u00e0o k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n. S\u1ed1 ti\u1ec1n tr\u1ecdng y\u1ebfu ho\u1eb7c \u1ea3nh h\u01b0\u1edfng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 l\u1eadp th\u00ec x\u1eed l\u00fd nh\u01b0 sai s\u00f3t k\u1ef3 tr\u01b0\u1edbc, v\u00e0 b\u1ea1n n\u00ean trao \u0111\u1ed5i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/p>\n<p><strong>Sai s\u00f3t l\u00e0m t\u0103ng thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n: khai b\u1ed5 sung k\u1ef3 c\u00f3 sai s\u00f3t.<\/strong> V\u00ed d\u1ee5, b\u1ea1n \u0111\u00e3 kh\u1ea5u tr\u1eeb m\u1ed9t h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n trong qu\u00fd IV\/2026. B\u1ea1n ph\u1ea3i khai b\u1ed5 sung qu\u00fd IV\/2026, n\u1ed9p th\u00eam thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu c\u00f3. Th\u1eddi h\u1ea1n khai b\u1ed5 sung l\u00e0 05 n\u0103m, t\u00ednh t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3 sai s\u00f3t. Vi\u1ec7c khai b\u1ed5 sung ph\u1ea3i l\u00e0m tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/p>\n<p><strong>Nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf c\u1ee7a nh\u00e0 cung c\u1ea5p cho h\u00e0ng mua k\u1ef3 tr\u01b0\u1edbc.<\/strong> Tr\u01b0\u1edbc h\u1ebft, b\u1ea1n x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111\u00f3 c\u00f3 thu\u1ed9c kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC kh\u00f4ng. N\u1ebfu thu\u1ed9c, b\u1ea1n khai [37]\/[38] \u1edf k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n, kh\u00f4ng khai b\u1ed5 sung. \u0110\u1ecdc th\u00eam v\u1ec1 <a href=\"https:\/\/fts.com.vn\/article\/cach-ke-khai-hoa-don-dieu-chinh-giam-theo-nghi-dinh-70-2025\/\" target=\"_blank\" rel=\"noopener\">k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/a> v\u00e0 <a href=\"https:\/\/fts.com.vn\/article\/cach-ke-khai-hoa-don-thay-the-khac-ky-cung-ky-theo-nd-70-2025\/\" target=\"_blank\" rel=\"noopener\">h\u00f3a \u0111\u01a1n thay th\u1ebf c\u00f9ng k\u1ef3, kh\u00e1c k\u1ef3<\/a>.<\/p>\n<p><strong>Nh\u1eadn k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra ho\u1eb7c th\u00f4ng b\u00e1o kh\u00f4ng ho\u00e0n thu\u1ebf l\u00e0m \u0111\u1ed5i s\u1ed1 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau.<\/strong> Kh\u00f4ng khai b\u1ed5 sung. B\u1ea1n k\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c th\u00f4ng b\u00e1o \u0111\u00f3.<\/p>\n<figure class=\"hinh-khoi\" id=\"khoi-v5\"><img decoding=\"async\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2026\/11\/hach-toan-nop-thue-gtgt-khoi-v5.png\" width=\"1280\" height=\"1876\" alt=\"C\u00e2y quy\u1ebft \u0111\u1ecbnh ch\u1ecdn k\u1ef3 x\u1eed l\u00fd sai s\u00f3t v\u00e0 h\u00f3a \u0111\u01a1n mua v\u00e0o khi khai thu\u1ebf GTGT.\" loading=\"lazy\"><\/figure>\n<p class=\"can-cu-nho\">C\u0103n c\u1ee9: \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15; kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15; \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; kho\u1ea3n 5 \u0110i\u1ec1u 10 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-91-2026-tt-btc-470171.htm\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a>; ghi ch\u00fa M\u1eabu 01\/GTGT, Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/p>\n<h3>S\u00e1u m\u1eb9o gi\u1eef s\u1ed5 133, 33311 kh\u1edbp t\u1edd khai qua c\u00e1c k\u1ef3<\/h3>\n<p>S\u1eeda \u0111\u01b0\u1ee3c l\u1ed7i r\u1ed3i, l\u00e0m sao \u0111\u1ec3 k\u1ef3 sau kh\u00f4ng g\u1eb7p l\u1ea1i? \u0110\u00e2y l\u00e0 s\u00e1u th\u00f3i quen ch\u00fang m\u00ecnh th\u1ea5y r\u1ea5t \u0111\u00e1ng gi\u1eef.<\/p>\n<p><strong>1. Th\u00eam c\u1ed9t &#8220;k\u1ef3 khai&#8221; c\u1ea1nh t\u1eebng h\u00f3a \u0111\u01a1n mua v\u00e0o<\/strong> trong s\u1ed5 chi ti\u1ebft 1331, 1332. H\u00f3a \u0111\u01a1n ghi s\u1ed5 m\u1ed9t k\u1ef3 m\u00e0 khai k\u1ef3 kh\u00e1c th\u00ec c\u1ed9t n\u00e0y gi\u1ea3i th\u00edch ngay ph\u1ea7n ch\u00eanh \u1edf ph\u00e9p ki\u1ec3m 3.<br>C\u01a1 s\u1edf: \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT.<\/p>\n<p><strong>2. L\u1eadp l\u1ecbch \u0111\u1ebfn h\u1ea1n c\u1ee7a h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/strong> theo ng\u00e0y thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng. \u0110\u1ebfn h\u1ea1n m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec khai gi\u1ea3m v\u00e0o [37] k\u1ef3 \u0111\u00f3.<br>C\u01a1 s\u1edf: ghi ch\u00fa M\u1eabu 01\/GTGT, Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026.<\/p>\n<p><strong>3. \u0110\u00e1nh d\u1ea5u t\u00e0i s\u1ea3n Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ri\u00eang tr\u01b0\u1edbc khi ghi 1332<\/strong>, nh\u01b0 TSC\u0110 ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi lao \u0111\u1ed9ng, t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng. V\u1edbi c\u00e1c t\u00e0i s\u1ea3n n\u00e0y, b\u1ea1n \u0111\u1ecdc \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (b\u1ea3n \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) tr\u01b0\u1edbc.<br>C\u01a1 s\u1edf: \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT.<\/p>\n<p><strong>4. Theo d\u00f5i ri\u00eang s\u1ed1 \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/strong>, b\u1eb1ng s\u1ed5 ph\u1ee5 ho\u1eb7c m\u00e3 \u0111\u1ed1i t\u01b0\u1ee3ng trong TK 133. Ph\u00e9p ki\u1ec3m 2 v\u00e0 vi\u1ec7c lo\u1ea1i s\u1ed1 ch\u1edd ho\u00e0n kh\u1ecfi b\u00fat to\u00e1n kh\u1ea5u tr\u1eeb khi \u0111\u00f3 ch\u1ec9 m\u1ea5t m\u1ed9t ph\u00fat.<br>C\u01a1 s\u1edf: k\u1ebft c\u1ea5u TK 133, Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025.<\/p>\n<p><strong>5. R\u00e0 c\u00e1c m\u00e3 h\u00e0ng \u0111ang \u0111\u1ec3 thu\u1ebf su\u1ea5t 8% trong th\u00e1ng 12\/2026<\/strong>, chu\u1ea9n b\u1ecb thu\u1ebf su\u1ea5t \u00e1p t\u1eeb 01\/01\/2027 theo v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c l\u00fac \u0111\u00f3. H\u00f3a \u0111\u01a1n \u0111\u1ea7u n\u0103m sai thu\u1ebf su\u1ea5t k\u00e9o theo h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1eeda c\u1ea3 33311.<br>C\u01a1 s\u1edf: kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 204\/2025\/QH15.<\/p>\n<p><strong>6. L\u01b0u m\u1ed9t trang \u0111\u1ed1i chi\u1ebfu s\u1ed5 \u2013 t\u1edd khai c\u00f9ng h\u1ed3 s\u01a1 khai c\u1ee7a k\u1ef3<\/strong>: s\u1ed1 d\u01b0 133, 33311, c\u00e1c ch\u1ec9 ti\u00eau [22], [25], [40], [43] v\u00e0 l\u00fd do t\u1eebng kho\u1ea3n ch\u00eanh. Th\u1eddi h\u1ea1n khai b\u1ed5 sung l\u00e0 05 n\u0103m, n\u00ean trang n\u00e0y c\u00f2n d\u00f9ng khi gi\u1ea3i tr\u00ecnh.<br>C\u01a1 s\u1edf: kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15.<\/p>\n<h2 id=\"phan-mem\">7. L\u00e0m tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/h2>\n<p>Nhi\u1ec1u l\u1ed7i \u1edf m\u1ee5c 6 sinh ra t\u1eeb thi\u1ebft l\u1eadp ban \u0111\u1ea7u, kh\u00f4ng ph\u1ea3i l\u00fac nh\u1eadp ch\u1ee9ng t\u1eeb. D\u00f9 b\u1ea1n d\u00f9ng ph\u1ea7n m\u1ec1m n\u00e0o, c\u00f3 ba vi\u1ec7c n\u00ean l\u00e0m m\u1ed9t l\u1ea7n:<\/p>\n<ul><li>G\u1eafn t\u00e0i kho\u1ea3n thu\u1ebf m\u1eb7c \u0111\u1ecbnh theo lo\u1ea1i t\u00e0i s\u1ea3n, chi ph\u00ed, trong \u0111\u00f3 TSC\u0110 v\u1ec1 1332.<\/li><li>\u0110\u1eb7t th\u1ee9 t\u1ef1 ch\u1ea1y cu\u1ed1i k\u1ef3: k\u1ebft chuy\u1ec3n, ph\u00e2n b\u1ed5, r\u1ed3i m\u1edbi kh\u1ea5u tr\u1eeb.<\/li><li>In b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra \u0111\u1ec3 so t\u1eebng s\u1ed1 h\u00f3a \u0111\u01a1n v\u1edbi danh s\u00e1ch tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li><\/ul>\n<p>FTS Accounting c\u00f3 ph\u00e2n h\u1ec7 Thu\u1ebf GTGT v\u1edbi b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra v\u00e0 t\u1edd khai thu\u1ebf. Ph\u00e2n h\u1ec7 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u mua, b\u00e1n \u0111\u1ec3 ki\u1ec3m tra, l\u1eadp b\u00e1o c\u00e1o thu\u1ebf v\u00e0 cho tra ng\u01b0\u1ee3c v\u1ec1 ch\u1ee9ng t\u1eeb ngu\u1ed3n khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu.<\/p>\n<h2 id=\"faq\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3>N\u1ed9p thu\u1ebf GTGT th\u00ec ghi N\u1ee3 3331 hay 33311?<\/h3>\n<p>B\u1ea1n ghi N\u1ee3 33311 cho thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025 h\u01b0\u1edbng d\u1eabn b\u00fat to\u00e1n n\u1ed9p thu\u1ebf \u1edf c\u1ea5p TK 3331, c\u00f2n khi ghi s\u1ed5, b\u1ea1n chi ti\u1ebft \u0111\u1ebfn t\u00e0i kho\u1ea3n c\u1ea5p 3: 33311 ho\u1eb7c 33312.<br>C\u0103n c\u1ee9: Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n<h3>Qu\u00fd IV\/2026 th\u00ec h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y n\u00e0o?<\/h3>\n<p>L\u00e0 01\/02\/2027, cho c\u1ea3 t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf, v\u00ec 31\/01\/2027 r\u01a1i v\u00e0o Ch\u1ee7 nh\u1eadt. N\u1ebfu doanh nghi\u1ec7p b\u1ea1n \u0111\u01b0\u1ee3c gia h\u1ea1n b\u1eb1ng v\u0103n b\u1ea3n ri\u00eang, b\u1ea1n theo v\u0103n b\u1ea3n \u0111\u00f3.<br>C\u0103n c\u1ee9: kho\u1ea3n 7 \u0110i\u1ec1u 3, kho\u1ea3n 3 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026; \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025.<\/p>\n<h3>\u0110\u1ea7u v\u00e0o l\u1edbn h\u01a1n \u0111\u1ea7u ra th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/h3>\n<p>Kh\u00f4ng b\u1ea1n nh\u00e9. Khi thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb l\u1edbn h\u01a1n thu\u1ebf \u0111\u1ea7u ra, k\u1ef3 \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh s\u1ed1 ph\u1ea3i n\u1ed9p. Ph\u1ea7n ch\u01b0a tr\u1eeb h\u1ebft chuy\u1ec3n sang k\u1ef3 sau.<br>C\u0103n c\u1ee9: \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 11, \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT.<\/p>\n<h3>H\u00e0ng gi\u1ea3m thu\u1ebf su\u1ea5t 8% c\u00f3 ph\u1ea3i ghi v\u00e0o TK 711 kh\u00f4ng?<\/h3>\n<p>Th\u00f4ng th\u01b0\u1eddng l\u00e0 kh\u00f4ng. M\u1ee9c 8% \u00e1p d\u1ee5ng cho h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ebfn h\u1ebft 31\/12\/2026. Thu\u1ebf \u0111\u1ea7u ra \u0111\u00e3 ghi C\u00f3 33311 theo m\u1ee9c 8% tr\u00ean h\u00f3a \u0111\u01a1n, n\u00ean kh\u00f4ng c\u00f3 kho\u1ea3n &#8220;thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m&#8221; \u0111\u1ec3 ghi thu nh\u1eadp kh\u00e1c.<br>C\u0103n c\u1ee9: kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 204\/2025\/QH15.<\/p>\n<h3>V\u00ec sao d\u01b0 N\u1ee3 TK 133 c\u1ee7a m\u00ecnh kh\u00f4ng b\u1eb1ng ch\u1ec9 ti\u00eau [43]?<\/h3>\n<p>Hai s\u1ed1 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng b\u1eb1ng nhau. D\u01b0 N\u1ee3 133 c\u00f2n g\u1ed3m s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n m\u00e0 ng\u00e2n s\u00e1ch ch\u01b0a tr\u1ea3. Khi \u0111\u1ed1i chi\u1ebfu, d\u01b0 N\u1ee3 133 b\u1eb1ng [43] c\u1ed9ng s\u1ed1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n ch\u01b0a nh\u1eadn.<br>C\u0103n c\u1ee9: Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n<h2 id=\"can-cu\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h2>\n<ul><li><a href=\"https:\/\/datafiles.chinhphu.vn\/cpp\/files\/vbpq\/2026\/02\/12-vbhn-vpqh.pdf\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 48\/2024\/QH15, b\u1ea3n h\u1ee3p nh\u1ea5t 12\/VBHN-VPQH n\u0103m 2026<\/a>: ban h\u00e0nh 26\/11\/2024; hi\u1ec7u l\u1ef1c 01\/7\/2025.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/luat-so-108-2025-qh15-468670.htm\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/a>: ban h\u00e0nh 10\/12\/2025; hi\u1ec7u l\u1ef1c 01\/7\/2026.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-252-2026-nd-cp-469958.htm\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>: ban h\u00e0nh 30\/6\/2026; hi\u1ec7u l\u1ef1c 01\/7\/2026.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u2013 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/a>: ban h\u00e0nh 27\/10\/2025; hi\u1ec7u l\u1ef1c 01\/01\/2026.<\/li><li><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218974\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, Ph\u1ee5 l\u1ee5c I c\u00f3 m\u1eabu 01\/GTGT<\/a>: ban h\u00e0nh 30\/6\/2026; hi\u1ec7u l\u1ef1c 01\/7\/2026.<\/li><li><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-91-2026-tt-btc-470171.htm\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a>: ban h\u00e0nh 30\/6\/2026; hi\u1ec7u l\u1ef1c 01\/7\/2026.<\/li><li><a href=\"https:\/\/datafiles.chinhphu.vn\/cpp\/files\/vbpq\/2026\/02\/12-vbhn-vpqh.pdf\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 v\u1ec1 gi\u1ea3m thu\u1ebf GTGT (n\u1ed9i dung \u0111\u01b0\u1ee3c ch\u00fa th\u00edch trong b\u1ea3n h\u1ee3p nh\u1ea5t Lu\u1eadt Thu\u1ebf GTGT)<\/a>: ban h\u00e0nh 17\/6\/2025; hi\u1ec7u l\u1ef1c 01\/7\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026.<\/li><\/ul>\n<p class=\"luu-y\">T\u00ecnh tr\u1ea1ng hi\u1ec7u l\u1ef1c ki\u1ec3m tra ng\u00e0y 11\/11\/2026.<\/p>\n<p>N\u1ed9i dung tr\u00ean mang t\u00ednh tham kh\u1ea3o. Khi \u00e1p d\u1ee5ng, b\u1ea1n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/p>\n<aside class=\"hop-goi-y\"><p>Mu\u1ed1n xem c\u00e1ch ghi nh\u1eadn ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u00ean FTS Accounting tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai? M\u1eddi b\u1ea1n \u0111\u1ecdc b\u00e0i <a href=\"https:\/\/fts.com.vn\/article\/quan-ly-hoa-don-dau-vao-tren-fts-accounting-nhan-hoa-don-tu-cqt-tu-dong-tao-chung-tu-hach-toan-va-ke-khai-thue\/\" target=\"_blank\" rel=\"noopener\">qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a> c\u1ee7a ch\u00fang m\u00ecnh. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ph\u1ea7n m\u1ec1m qua d\u1ecbch v\u1ee5 \u0111\u1ed1i t\u00e1c, theo g\u00f3i; ho\u1eb7c nh\u1eadp t\u1ec7p XML.<\/p><\/aside>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT N\u1ee3 33311\/C\u00f3 112 sau kh\u1ea5u tr\u1eeb cu\u1ed1i k\u1ef3; v\u00ed d\u1ee5 qu\u00fd IV\/2026 theo TT 99\/2025 v\u00e0 c\u00e1ch kh\u1edbp s\u1ed5 v\u1edbi t\u1edd khai 01\/GTGT.<\/p>\n","protected":false},"featured_media":14709,"template":"","article_category":[10],"class_list":["post-14722","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14722","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\/14709"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14722"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}