{"id":8467,"date":"2026-07-31T10:37:43","date_gmt":"2026-07-31T03:37:43","guid":{"rendered":"https:\/\/vinatpt.com\/?p=8467"},"modified":"2026-07-31T10:44:36","modified_gmt":"2026-07-31T03:44:36","slug":"cach-ke-khai-thue-gtgt-dau-vao-tang-giam-theo-thong-tu-89","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/cach-ke-khai-thue-gtgt-dau-vao-tang-giam-theo-thong-tu-89\/","title":{"rendered":"C\u00e1ch \u0110i\u1ec1u Ch\u1ec9nh K\u00ea\u00a0Khai\u00a0Thu\u1ebf\u00a0GTGT\u00a0\u0110\u1ea7u V\u00e0o (T\u0103ng\/Gi\u1ea3m) Theo Th\u00f4ng\u00a0T\u01b0\u00a089\/2026"},"content":{"rendered":"<h1><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8480\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/huong-dan-ke-khai-thue-gtgt-thong-tu-89-1.webp\" alt=\"h\u01b0\u1edbng-d\u1eabn-k\u00ea-khai-thu\u1ebf-gtgt-th\u00f4ng-t\u01b0-89\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/huong-dan-ke-khai-thue-gtgt-thong-tu-89-1.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/huong-dan-ke-khai-thue-gtgt-thong-tu-89-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/huong-dan-ke-khai-thue-gtgt-thong-tu-89-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/huong-dan-ke-khai-thue-gtgt-thong-tu-89-1-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><strong>H\u01b0\u1edbng D\u1eabn K\u00ea Khai Thu\u1ebf GTGT \u0110i\u1ec1u Ch\u1ec9nh T\u0103ng ho\u1eb7c Gi\u1ea3m Theo Th\u00f4ng T\u01b0 89\/2026\/TT-BTC (m\u1edbi nh\u1ea5t)<\/strong><\/h1>\n<p>Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt nh\u1eb1m t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, \u0111\u1ed3ng b\u1ed9 v\u00e0 hi\u1ec7u qu\u1ea3 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, ng\u00e0y 30\/6\/2026, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218974&amp;classid=1&amp;orggroupid=4\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 s\u1ed1 89\/2026\/TT-BTC<\/a>. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh m\u1edbi trong th\u1ef1c ti\u1ec5n.<\/p>\n<h2><strong>1. T\u1ed5ng quan v\u1ec1 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 \u0111i\u1ec3m m\u1edbi trong k\u00ea khai thu\u1ebf GTGT<\/strong><\/h2>\n<p>Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026 nh\u1eb1m h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u0169ng nh\u01b0 quy tr\u00ecnh x\u1eed l\u00fd c\u00e1c sai s\u00f3t trong k\u00ea khai thu\u1ebf GTGT.<\/p>\n<p><strong>Th\u00f4ng t\u01b0 89\/2026\/TT-BTC t\u1eadp trung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c v\u1ea5n \u0111\u1ec1 tr\u1ecdng t\u00e2m sau:<\/strong><\/p>\n<ul>\n<li>Tinh ch\u1ec9nh v\u00e0 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu k\u00ea khai thu\u1ebf GTGT (T\u1edd khai 01\/GTGT, T\u1edd khai 02\/GTGT v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo).<\/li>\n<li>Si\u1ebft ch\u1eb7t c\u01a1 ch\u1ebf \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1edd khai thu\u1ebf GTGT h\u00e0ng k\u1ef3.<\/li>\n<li>Quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, chi ti\u1ebft h\u01a1n v\u1ec1 c\u01a1 ch\u1ebf k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 quy tr\u00ecnh ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf GTGT cho c\u00e1c chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c t\u1ec9nh\/th\u00e0nh ph\u1ed1.<\/li>\n<\/ul>\n<p><strong>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng bao g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/li>\n<li>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/li>\n<li>C\u01a1 quan thu\u1ebf v\u00e0 c\u00f4ng ch\u1ee9c thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 khai thu\u1ebf.<\/li>\n<\/ul>\n<h2><strong>2. H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf GTGT b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh khi c\u00f3 sai s\u00f3t<\/strong><\/h2>\n<p>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, vi\u1ec7c ph\u00e1t sinh sai s\u00f3t tr\u00ean t\u1edd khai thu\u1ebf GTGT l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi. Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i khi ph\u00e1t hi\u1ec7n sai s\u00f3t theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 &#8220;Sai \u0111\u00e2u s\u1eeda \u0111\u00f3&#8221;: Ph\u00e1t hi\u1ec7n sai s\u00f3t \u1edf k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung cho k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3, \u0111\u1ed3ng th\u1eddi k\u1ebft h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u v\u00e0o k\u1ef3 k\u00ea khai hi\u1ec7n t\u1ea1i theo \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/p>\n<h3><strong>2.1. Nguy\u00ean t\u1eafc k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT c\u1ea7n nh\u1edb<\/strong><\/h3>\n<p>Khi th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd quan tr\u1ecdng sau:<\/p>\n<p><strong>Th\u1eddi h\u1ea1n k\u00ea khai b\u1ed5 sung:<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0o b\u1ea5t k\u1ef3 ng\u00e0y n\u00e0o nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p><strong>Tr\u00edch d\u1eabn quy \u0111\u1ecbnh ph\u00e1p l\u00fd:<\/strong><\/p>\n<p>&#8220;Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai, s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.&#8221;<\/p>\n<p><strong>Ph\u00e2n bi\u1ec7t h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd theo b\u1ea3n ch\u1ea5t \u0111i\u1ec1u ch\u1ec9nh:<\/strong><\/p>\n<ul>\n<li>\u0110i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p: N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh l\u00e0m ph\u00e1t sinh t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p. N\u1ebfu l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: Sai s\u00f3t ch\u1ec9 l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau th\u00ec kh\u00f4ng l\u00e0m ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p. S\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u00e0o t\u1edd khai c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/li>\n<\/ul>\n<h3><strong>2.2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/h3>\n<p>Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh r\u00f5 04 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/p>\n<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 1 : T\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t ho\u1eb7c nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf<\/strong><\/h4>\n<p>Doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t v\u00e0 ph\u00e1t hi\u1ec7n \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb cho c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n (v\u00ed d\u1ee5: h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p b\u1ecf tr\u1ed1n, h\u00f3a \u0111\u01a1n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf, k\u00ea khai tr\u00f9ng h\u00f3a \u0111\u01a1n, ho\u1eb7c ghi sai ti\u1ec1n thu\u1ebf cao h\u01a1n th\u1ef1c t\u1ebf).<\/p>\n<p>Khi ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf t\u1eeb b\u00ean b\u00e1n do gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<p><strong>H\u01b0\u1edbng d\u1eabn k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo Th\u00f4ng t\u01b0 89<\/strong><\/p>\n<p>Khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb k\u00ea khai sai ho\u1eb7c b\u1ecf s\u00f3t, doanh nghi\u1ec7p v\u1eabn n\u00ean l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung (b\u1ea3n nh\u00e1p) \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf GTGT:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n, m\u00e0 ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung ch\u00ednh th\u1ee9c. Thay v\u00e0o \u0111\u00f3, c\u00f3 th\u1ec3 h\u1ee7y b\u1ea3n nh\u00e1p v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i. C\u1ee5 th\u1ec3, ghi v\u00e0o ch\u1ec9 ti\u00eau [37] n\u1ebfu l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p c\u1ea7n k\u00ea khai b\u1ed5 sung cho k\u1ef3 ph\u00e1t sinh.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/dich-vu-tu-van-thue\/ke-khai-thue\/\" class=\"button alert is-shade is-medium\" style=\"border-radius:30px;\">\n\t\t<span>T\u00ccM HI\u1ec2U D\u1ecaCH V\u1ee4 K\u00ca KHAI THU\u1ebe<\/span>\n\t<\/a>\n\n<h4><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong><\/h4>\n<p>\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi n\u1ed5i b\u1eadt t\u1ea1i Th\u00f4ng t\u01b0 89. Khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 ch\u1eadm\/tr\u1ea3 g\u00f3p t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 kh\u1ea5u tr\u1eeb VAT, \u0111\u1ebfn h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng nh\u01b0ng ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p kh\u00f4ng khai b\u1ed5 sung m\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai tr\u1ef1c ti\u1ebfp tr\u00ean T\u1edd khai 01\/GTGT c\u1ee7a k\u1ef3 \u0111\u1ebfn h\u1ea1n:<\/p>\n<ul>\n<li>Ch\u01b0a thanh to\u00e1n: Ghi gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0o Ch\u1ec9 ti\u00eau [37]<\/li>\n<li>Thanh to\u00e1n b\u1ed5 sung \u1edf k\u1ef3 sau: Khi ho\u00e0n t\u1ea5t chuy\u1ec3n kho\u1ea3n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u1ea1i b\u1eb1ng c\u00e1ch ghi t\u0103ng v\u00e0o Ch\u1ec9 ti\u00eau [38]<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5: Doanh nghi\u1ec7p A mua l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 22 tri\u1ec7u \u0111\u1ed3ng (thu\u1ebf GTGT 2 tri\u1ec7u) tr\u1ea3 ch\u1eadm 3 th\u00e1ng. Khi h\u1ebft th\u1eddi h\u1ea1n 3 th\u00e1ng, Doanh nghi\u1ec7p A ch\u01b0a thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho b\u00ean b\u00e1n. Doanh nghi\u1ec7p A ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 2 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8476\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/to-khai-thue-gtgt.webp\" alt=\"\" width=\"1200\" height=\"630\" \/><\/p>\n<h3><strong>2.3. H\u01b0\u1edbng d\u1eabn k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong><\/h3>\n<p>B\u00ean c\u1ea1nh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai s\u00f3t ho\u1eb7c nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u0169ng c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h4><strong>C\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111i\u1ec1u ch\u1ec9nh t\u0103ng:<\/strong><\/h4>\n<ul>\n<li><strong>Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc<\/strong><\/li>\n<\/ul>\n<p>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb trong k\u1ef3 \u0111\u00f3. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u1ecb b\u1ecf s\u00f3t sau th\u1eddi \u0111i\u1ec3m k\u00ea khai, v\u1eabn \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung m\u00e0 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p<\/strong><\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb do \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng nh\u01b0ng ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh, th\u00ec khi b\u1ed5 sung \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7 \u1edf k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<p>Theo \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung cho k\u1ef3 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc \u0111\u00e2y m\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i ch\u1ec9 ti\u00eau [38] tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i. Vi\u1ec7c k\u00ea khai theo c\u00e1ch n\u00e0y v\u1eeba b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, v\u1eeba gi\u00fap doanh nghi\u1ec7p \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c k\u00ea khai v\u00e0 h\u1ea1n ch\u1ebf ph\u00e1t sinh h\u1ed3 s\u01a1 khai b\u1ed5 sung.<\/p>\n<h2><strong>3. <a href=\"https:\/\/vinatpt.com\/vi\/\">Vina TPT<\/a> &#8211; Gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p FDI<\/strong><\/h2>\n<p>Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, vi\u1ec7c t\u1ef1 theo d\u00f5i v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh m\u1edbi l\u00e0 th\u00e1ch th\u1ee9c kh\u00f4ng nh\u1ecf \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p. T\u1eeb k\u00ea khai thu\u1ebf GTGT, quy\u1ebft to\u00e1n thu\u1ebf, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh chi ph\u00ed, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf v\u00e0 ti\u1ec1m \u1ea9n r\u1ee7i ro trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra.<\/p>\n<p>V\u1edbi h\u01a1n 20 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n doanh nghi\u1ec7p, Vina TPT cung c\u1ea5p gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i, gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng tu\u00e2n th\u1ee7 b\u00e0i b\u1ea3n ngay t\u1eeb \u0111\u1ea7u. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf, t\u01b0 v\u1ea5n ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p cho t\u1eebng t\u00ecnh hu\u1ed1ng ph\u00e1t sinh v\u00e0 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong su\u1ed1t qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/p>\n<p>Li\u00ean h\u1ec7 Vina TPT ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia v\u00e0 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf ph\u00f9 h\u1ee3p nh\u1ea5t cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N D\u1ecaCH V\u1ee4 MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8091\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/outsource-financial-accounting-services-the-dominant-operational-trend-for-vietnam-businesses-in-2026-and-beyon-2-scaled.webp\" alt=\"7-cau-hoi-thuong-gap-ve-dich-vu-ke-toan-thue-tron-goi-cho-cong-ty-fdi\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/outsource-financial-accounting-services-the-dominant-operational-trend-for-vietnam-businesses-in-2026-and-beyon-2-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/outsource-financial-accounting-services-the-dominant-operational-trend-for-vietnam-businesses-in-2026-and-beyon-2-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/outsource-financial-accounting-services-the-dominant-operational-trend-for-vietnam-businesses-in-2026-and-beyon-2-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/outsource-financial-accounting-services-the-dominant-operational-trend-for-vietnam-businesses-in-2026-and-beyon-2-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/outsource-financial-accounting-services-the-dominant-operational-trend-for-vietnam-businesses-in-2026-and-beyon-2-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/06\/outsource-financial-accounting-services-the-dominant-operational-trend-for-vietnam-businesses-in-2026-and-beyon-2-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng D\u1eabn K\u00ea Khai Thu\u1ebf GTGT \u0110i\u1ec1u Ch\u1ec9nh T\u0103ng ho\u1eb7c Gi\u1ea3m Theo Th\u00f4ng T\u01b0 89\/2026\/TT-BTC (m\u1edbi nh\u1ea5t) Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt nh\u1eb1m t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, \u0111\u1ed3ng b\u1ed9 v\u00e0 hi\u1ec7u qu\u1ea3 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, ng\u00e0y&#8230;<\/p>\n","protected":false},"author":4,"featured_media":8479,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[],"class_list":["post-8467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=8467"}],"version-history":[{"count":5,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8467\/revisions"}],"predecessor-version":[{"id":8484,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8467\/revisions\/8484"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/8479"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=8467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=8467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=8467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}