{"id":16524,"date":"2023-02-10T17:00:49","date_gmt":"2023-02-10T10:00:49","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=16524"},"modified":"2025-10-24T08:22:26","modified_gmt":"2025-10-24T01:22:26","slug":"huong-dan-dien-ban-giai-trinh-khai-bo-sung-mau-so-01-1-khbs","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-dien-ban-giai-trinh-khai-bo-sung-mau-so-01-1-khbs\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung m\u1eabu s\u1ed1 01-1\/KHBS"},"content":{"rendered":"<h3><strong>I. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung m\u1eabu s\u1ed1 01-1\/KHBS l\u00e0 t\u00e0i li\u1ec7u \u0111i k\u00e8m khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf, nh\u1eb1m gi\u1ea3i th\u00edch r\u00f5 c\u00e1c sai s\u00f3t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m ba ph\u1ea7n ch\u00ednh:<\/strong><\/p>\n<ul>\n<li>Th\u00f4ng tin chung v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 t\u1edd khai c\u1ea7n b\u1ed5 sung<\/li>\n<li>Ph\u1ea7n k\u00ea khai chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 sai s\u00f3t, bao g\u1ed3m t\u00ean ch\u1ec9 ti\u00eau, m\u00e3 s\u1ed1, s\u1ed1 li\u1ec7u tr\u01b0\u1edbc v\u00e0 sau \u0111i\u1ec1u ch\u1ec9nh, ch\u00eanh l\u1ec7ch, v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, kh\u1ea5u tr\u1eeb, ho\u00e0n<\/li>\n<li>K\u00ea khai danh m\u1ee5c t\u00e0i li\u1ec7u ch\u1ee9ng minh k\u00e8m theo, \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p thu h\u1ed3i ho\u00e0n thu\u1ebf ph\u1ea3i g\u1eedi k\u00e8m quy\u1ebft \u0111\u1ecbnh ho\u1eb7c l\u1ec7nh ho\u00e0n.<\/li>\n<\/ul>\n<p>Cu\u1ed1i c\u00f9ng, b\u1ea3n gi\u1ea3i tr\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u ho\u1eb7c k\u00fd \u0111i\u1ec7n t\u1eed, \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung khai b\u1ed5 sung.<\/p>\n<h3><strong>II. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n m\u1eabu 01-1\/KHBS<\/strong><\/h3>\n<h4><span style=\"font-size: 12pt;\"><strong>1. Ph\u1ea7n th\u00f4ng tin chung<\/strong><\/span><\/h4>\n<p dir=\"ltr\">[01]: K\u00fd hi\u1ec7u m\u1eabu bi\u1ec3u c\u1ee7a t\u1edd khai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung.<\/p>\n<p dir=\"ltr\">[02]: M\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u00f3 sai s\u00f3t c\u1ea7n b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p dir=\"ltr\">[03]: K\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 sai s\u00f3t c\u1ea7n b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p dir=\"ltr\">[04]: S\u1ed1 th\u1ee9 t\u1ef1 l\u1ea7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung so v\u1edbi t\u1edd khai l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn.<\/p>\n<p dir=\"ltr\">[05], [06]: Khai th\u00f4ng tin \u201cT\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf\u201d theo th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<h4 dir=\"ltr\"><span style=\"font-size: 12pt;\"><strong>2. Ph\u1ea7n k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u1ea3ng<\/strong><\/span><\/h4>\n<h5 dir=\"ltr\"><strong><span style=\"font-size: 12pt;\">2.1. Th\u00f4ng tin khai b\u1ed5 sung<\/span><\/strong><\/h5>\n<p dir=\"ltr\">Khai th\u00f4ng tin c\u1ee5 th\u1ec3 t\u1ea5t c\u1ea3 c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 c\u00f3 ch\u00eanh l\u1ec7ch ho\u1eb7c thay \u0111\u1ed5i tr\u00ean t\u1edd khai, ph\u1ee5 l\u1ee5c c\u1ee7a t\u1edd khai b\u1ed5 sung so v\u1edbi t\u1edd khai c\u00f9ng k\u1ef3 li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, c\u1ee5 th\u1ec3:<\/p>\n<p dir=\"ltr\">C\u1ed9t (2): Khai th\u00f4ng tin t\u00ean t\u1edd khai thu\u1ebf, ph\u1ee5 l\u1ee5c c\u00f3 sai, s\u00f3t v\u00e0 t\u00ean t\u1eebng ch\u1ec9 ti\u00eau c\u00f3 sai, s\u00f3t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p dir=\"ltr\">C\u1ed9t (3): Khai th\u00f4ng tin m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00ean t\u1eebng ch\u1ec9 ti\u00eau c\u00f3 sai, s\u00f3t \u1edf c\u1ed9t (2). M\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau n\u00e0y ch\u00ednh l\u00e0 m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf ho\u1eb7c ph\u1ee5 l\u1ee5c c\u00f3 sai, s\u00f3t.<\/p>\n<p dir=\"ltr\">C\u1ed9t (4): Khai th\u00f4ng tin s\u1ed1 \u0111\u00e3 k\u00ea khai c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau c\u00f3 sai, s\u00f3t t\u1ea1i t\u1edd khai, ph\u1ee5 l\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p dir=\"ltr\">C\u1ed9t (5): Khai th\u00f4ng tin s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 sai, s\u00f3t.<\/p>\n<p dir=\"ltr\">C\u1ed9t (6): Khai d\u1eef li\u1ec7u ch\u00eanh l\u1ec7ch\/thay \u0111\u1ed5i gi\u1eefa s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 sai, s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai, ph\u1ee5 l\u1ee5c. S\u1ed1 li\u1ec7u t\u1ea1i c\u1ed9t (6) = s\u1ed1 li\u1ec7u t\u1ea1i c\u1ed9t (5) &#8211; s\u1ed1 li\u1ec7u t\u1ea1i c\u1ed9t (4) t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p dir=\"ltr\">C\u1ed9t (7): Khai c\u00e1c ch\u1ec9 ti\u00eau thay \u0111\u1ed5i v\u1ec1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u00f3 sai, s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p dir=\"ltr\">Ch\u1ec9 ti\u00eau [07]: Khai t\u1ed5ng c\u1ed9ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng, gi\u1ea3m sau khi khai b\u1ed5 sung so v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai.<\/p>\n<p dir=\"ltr\">Ch\u1ec9 ti\u00eau [08]: Khai t\u1ed5ng c\u1ed9ng s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng, gi\u1ea3m sau khi khai b\u1ed5 sung so v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai.<\/p>\n<p dir=\"ltr\">Ch\u1ec9 ti\u00eau [09]: Khai t\u1ed5ng c\u1ed9ng s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng, gi\u1ea3m sau khi khai b\u1ed5 sung so v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai.<\/p>\n<p dir=\"ltr\">Tr\u01b0\u1eddng h\u1ee3p NNT khai b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT l\u00e0m gi\u1ea3m kh\u1ea5u tr\u1eeb l\u00e0m t\u0103ng ph\u1ea3i n\u1ed9p th\u00ec k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [07] v\u00e0 ch\u1ec9 ti\u00eau [08]; gi\u1ea3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u00e0m t\u0103ng kh\u1ea5u tr\u1eeb th\u00ec k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [08] v\u00e0 ch\u1ec9 ti\u00eau [09];\u2026).<\/p>\n<h5 dir=\"ltr\"><strong><span style=\"font-size: 12pt;\">2.2. T\u00e0i li\u1ec7u k\u00e8m theo<\/span><\/strong><\/h5>\n<p dir=\"ltr\">K\u00ea khai danh m\u1ee5c c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh k\u00e8m theo h\u1ed3 s\u01a1. Tr\u01b0\u1eddng h\u1ee3p thu h\u1ed3i ho\u00e0n ph\u1ea3i g\u1eedi k\u00e8m Quy\u1ebft \u0111\u1ecbnh ho\u00e0n, L\u1ec7nh ho\u00e0n li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf b\u1ecb thu h\u1ed3i.<\/p>\n<h4 dir=\"ltr\"><span style=\"font-size: 12pt;\"><strong>3. Ph\u1ea7n k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u<\/strong><\/span><\/h4>\n<p dir=\"ltr\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a NNT ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u ho\u1eb7c k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u1ec3 n\u1ed9p t\u1edd khai \u0111\u1ebfn c\u01a1 quan thu\u1ebf v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 s\u1ed1 li\u1ec7u \u0111\u00e3 khai. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i l\u00fd thu\u1ebf khai thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u ho\u1eb7c k\u00fd \u0111i\u1ec7n t\u1eed thay cho NNT v\u00e0 ghi th\u00eam th\u00f4ng tin h\u1ecd v\u00e0 t\u00ean nh\u00e2n vi\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n khai thu\u1ebf v\u00e0 s\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u1ee7a nh\u00e2n vi\u00ean n\u00e0y v\u00e0o th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung m\u1eabu s\u1ed1 01-1\/KHBS l\u00e0 t\u00e0i li\u1ec7u \u0111i k\u00e8m khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf, nh\u1eb1m gi\u1ea3i th\u00edch r\u00f5 c\u00e1c sai s\u00f3t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai thu\u1ebf \u0111\u00e3 n\u1ed9p. N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m&#8230;<\/p>\n","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-16524","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16524","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=16524"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16524\/revisions"}],"predecessor-version":[{"id":21845,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16524\/revisions\/21845"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16524"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16524"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}