{"id":19549,"date":"2025-05-22T17:48:45","date_gmt":"2025-05-22T10:48:45","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=19549"},"modified":"2026-04-28T16:11:54","modified_gmt":"2026-04-28T09:11:54","slug":"xu-ly-chung-tu-da-lap-sai-dieu-chinh-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/xu-ly-chung-tu-da-lap-sai-dieu-chinh-chung-tu-da-lap-sai-sai-ma-so-thue-so-dinh-danh-ca-nhan-so-tien\/","title":{"rendered":"X\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai: \u0110i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai (Sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, s\u1ed1 ti\u1ec1n)"},"content":{"rendered":"

\n

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1. T\u1ed5ng quan<\/b><\/h3>\n
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\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh khi sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c s\u1ed1 ti\u1ec1n.<\/p>\n
N\u1ed9i dung:<\/b><\/p>\n
– L\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh (kh\u00f4ng b\u1eaft bu\u1ed9c)
\n– L\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh
\n– Theo d\u00f5i l\u1ecbch s\u1eed truy\u1ec1n nh\u1eadn v\u1edbi C\u01a1 quan thu\u1ebf
\n– G\u1eedi email ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/p>\n
Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n vi\u00ean, nh\u00e2n vi\u00ean x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed
\n
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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n
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2.1 L\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb<\/b><\/h4>\n
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\nAnh\/Ch\u1ecb c\u00f3 th\u1ec3 l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ecfa thu\u1eadn v\u1ec1 c\u00e1ch x\u1eed l\u00fd th\u00f4ng tin sai s\u00f3t nh\u01b0 sau:<\/p>\n
B\u01b0\u1edbc 1:<\/strong> T\u1ea1i X\u1eed l\u00fd ch\u1ee9ng t\u1eeb<\/strong>\\\u0110i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb<\/strong>, nh\u1ea5n L\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec7n t\u1eed<\/strong>.<\/p>\n
$\"\"$ <\/a><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn ch\u1ee9ng t\u1eeb c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n
$\"\"$ <\/a><\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1eadp l\u00fd do \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n
$\"\"$ <\/a><\/p>\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n L\u01b0u v\u00e0 k\u00fd<\/strong> \u0111\u1ec3 k\u00fd s\u1ed1 bi\u00ean b\u1ea3n.<\/p>\n
$\"\"$ <\/a><\/p>\n
B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n G\u1eedi bi\u00ean b\u1ea3n<\/strong> \u0111\u1ec3 g\u1eedi email bi\u00ean b\u1ea3n \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n
$\"\"$ <\/a><\/p>\n
L\u01b0u \u00fd:<\/strong> Ph\u1ea7n m\u1ec1m ch\u1ec9 cho ph\u00e9p l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u1edbi ch\u1ee9ng t\u1eeb c\u00f3 tr\u1ea1ng th\u00e1i g\u1eedi C\u01a1 quan thu\u1ebf l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, lo\u1ea1i ch\u1ee9ng t\u1eeb l\u00e0 ch\u1ee9ng t\u1eeb m\u1edbi.<\/em><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n2.2 L\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h4>\n
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\nB\u01b0\u1edbc 1:<\/strong> T\u1ea1i X\u1eed l\u00fd ch\u1ee9ng t\u1eeb<\/strong>\\\u0110i\u1ec1u ch\u1ec9nh ch\u1ee9ng t\u1eeb<\/strong>:<\/p>\n\n
N\u1ebfu \u0111\u00e3 l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh: t\u1ea1i d\u00f2ng ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai, nh\u1ea5n L\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh<\/strong>.<\/li>\n<\/ul>\n $\"\"$ <\/a><\/p>\n
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N\u1ebfu ch\u01b0a l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh: nh\u1ea5n L\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh<\/strong>.<\/li>\n<\/ul>\n $\"\"$ <\/a><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai, nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n
$\"\"$ <\/a><\/p>\n
L\u01b0u \u00fd:<\/strong> Ph\u1ea7n m\u1ec1m ch\u1ec9 cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh cho ch\u1ee9ng t\u1eeb c\u00f3 tr\u1ea1ng th\u00e1i g\u1eedi C\u01a1 quan thu\u1ebf l\u00e0 Ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, lo\u1ea1i ch\u1ee9ng t\u1eeb l\u00e0 ch\u1ee9ng t\u1eeb m\u1edbi.<\/em><\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1eadp l\u00fd do \u0111i\u1ec1u ch\u1ec9nh, \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin sai.<\/p>\n
L\u00fd do \u0111i\u1ec1u ch\u1ec9nh: <\/strong>Sai th\u00f4ng tin g\u00ec c\u00f3 th\u1ec3 ghi l\u00fd do \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3
\n<\/strong><\/em>V\u00ed d\u1ee5 : Sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n<\/p>\n
\u0110i\u1ec1u ch\u1ec9nh th\u00f4ng tin sai<\/strong><\/p>\n
V\u00ed d\u1ee5 1: <\/strong>Ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00e3 ph\u00e1t h\u00e0nh ph\u00e1t hi\u1ec7n sai m\u00e3 s\u1ed1 thu\u1ebf\/s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n<\/strong> nh\u01b0ng <\/span>kh\u00f4ng sai s\u1ed1 ti\u1ec1n<\/strong>.<\/span><\/p>\n
Khi l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c:<\/p>\n
\n
\u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp v\u00e0 th\u00f4ng tin \u0111\u00fang Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/li>\n
C\u00e1c ch\u1ec9 ti\u00eau s\u1ed1 ti\u1ec1n n\u00e0o \u1edf ch\u1ee9ng t\u1eeb g\u1ed1c kh\u00f4ng sai th\u00ec \u0111\u1ec3 s\u1ed1 0 (do s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb g\u1ed1c l\u00e0 \u0111\u00fang).<\/li>\n<\/ul>\n
V\u00ed d\u1ee5 2:\u00a0<\/strong>Ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00e3 ph\u00e1t h\u00e0nh ph\u00e1t hi\u1ec7n sai s\u1ed1 ti\u1ec1n t\u1ea1i ch\u1ec9 ti\u00eau (18). S\u1ed1 ti\u1ec1n \u0111\u00fang th\u1ef1c t\u1ebf l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng<\/strong>, nh\u01b0ng tr\u00ean ch\u1ee9ng t\u1eeb g\u1ed1c ghi 8 tri\u1ec7u \u0111\u1ed3ng<\/strong>.
Khi l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c:<\/p>\n
\n
\u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp v\u00e0 th\u00f4ng tin \u0111\u00fang Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/li>\n
C\u00e1c ch\u1ec9 ti\u00eau n\u00e0o \u1edf ch\u1ee9ng t\u1eeb g\u1ed1c kh\u00f4ng sai th\u00ec \u0111\u1ec3 s\u1ed1 0<\/li>\n
Ch\u1ec9 ti\u00eau sai \u0111i\u1ec1n gi\u00e1 tr\u1ecb gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng 2 tri\u1ec7u \u0111\u1ed3ng \u2192 T\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u00fang: 10 tri\u1ec7u \u0111\u1ed3ng <\/strong>(8 tri\u1ec7u + 2 tri\u1ec7u = 10 tri\u1ec7u)<\/li>\n<\/ul>\n
V\u00ed d\u1ee5 3: <\/strong>Ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00e3 ph\u00e1t h\u00e0nh ph\u00e1t hi\u1ec7n sai s\u1ed1 ti\u1ec1n t\u1ea1i ch\u1ec9 ti\u00eau (18). S\u1ed1 ti\u1ec1n \u0111\u00fang th\u1ef1c t\u1ebf l\u00e0 12 tri\u1ec7u \u0111\u1ed3ng<\/strong>, nh\u01b0ng tr\u00ean ch\u1ee9ng t\u1eeb g\u1ed1c ghi 14 tri\u1ec7u \u0111\u1ed3ng<\/strong>.
Khi l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c:<\/p>\n
\n
\u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp v\u00e0 th\u00f4ng tin \u0111\u00fang Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/li>\n
C\u00e1c ch\u1ec9 ti\u00eau n\u00e0o \u1edf ch\u1ee9ng t\u1eeb g\u1ed1c kh\u00f4ng sai th\u00ec \u0111\u1ec3 s\u1ed1 0<\/li>\n
Ch\u1ec9 ti\u00eau sai \u0111i\u1ec1n gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch -2 tri\u1ec7u \u0111\u1ed3ng<\/strong>.
\u2192 T\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u00fang: 12 tri\u1ec7u \u0111\u1ed3ng<\/strong> (14 tri\u1ec7u + (-2 tri\u1ec7u) = 12 tri\u1ec7u).<\/li>\n<\/ul>\n
V\u00ed d\u1ee5 4:<\/strong> Ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00e3 ph\u00e1t h\u00e0nh ph\u00e1t hi\u1ec7n sai c\u1ea3 m\u00e3 s\u1ed1 thu\u1ebf\/s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n<\/strong> v\u00e0 s\u1ed1 ti\u1ec1n<\/strong>.
Khi l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh:<\/p>\n
\n
\u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp v\u00e0 th\u00f4ng tin \u0111\u00fang Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/li>\n
C\u00e1c ch\u1ec9 ti\u00eau n\u00e0o \u1edf ch\u1ee9ng t\u1eeb g\u1ed1c kh\u00f4ng sai th\u00ec \u0111\u1ec3 s\u1ed1 0<\/li>\n
\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau s\u1ed1 ti\u1ec1n b\u1ecb sai, ghi gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng<\/strong>.
\u2192 \u0110\u1ea3m b\u1ea3o: Gi\u00e1 tr\u1ecb \u0111\u00fang = Ch\u1ee9ng t\u1eeb g\u1ed1c + c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh<\/strong>.<\/li>\n<\/ul>\n $\"\"$ <\/a><\/p>\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n L\u01b0u v\u00e0 ph\u00e1t h\u00e0nh<\/strong> \u0111\u1ec3 k\u00fd s\u1ed1 ch\u1ee9ng t\u1eeb. Ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh s\u1ebd \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng truy\u1ec1n d\u1eef li\u1ec7u \u0111\u1ebfn C\u01a1 quan thu\u1ebf.<\/p>\n
$\"\"$ <\/a><\/p>\n
Sau khi ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c C\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, ch\u1ee9ng t\u1eeb b\u1ecb sai s\u00f3t \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i \u0110\u00e3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/strong>.<\/p>\n
L\u01b0u \u00fd:<\/strong> <\/em><\/p>\n
\n
Ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh b\u1ecb sai s\u00f3t th\u00ec ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh m\u1edbi \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh cho ch\u1ee9ng t\u1eeb b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ban \u0111\u1ea7u.<\/em><\/li>\n
S\u1ed1 li\u1ec7u tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh (bao g\u1ed3m c\u1ea3 c\u00e1c l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc, n\u1ebfu c\u00f3) v\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ed9ng l\u1ea1i ph\u1ea3i ch\u00ednh x\u00e1c v\u00e0 kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u00fang.<\/li>\n<\/ul>\n
$\"\"$ <\/a><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.3 Theo d\u00f5i l\u1ecbch s\u1eed truy\u1ec1n nh\u1eadn<\/b><\/h4>\n
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\nB\u01b0\u1edbc 1:<\/strong> Sau khi k\u00fd n\u1ed9p t\u1edd khai sang C\u01a1 quan thu\u1ebf, theo d\u00f5i tr\u1ea1ng th\u00e1i ch\u1ee9ng t\u1eeb t\u1ea1i danh s\u00e1ch ch\u1ee9ng t\u1eeb.<\/p>\n
$\"\"$ <\/a><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n Xem l\u1ecbch s\u1eed truy\u1ec1n nh\u1eadn<\/strong> \u0111\u1ec3 theo d\u00f5i qu\u00e1 tr\u00ecnh truy\u1ec1n nh\u1eadn ch\u1ee9ng t\u1eeb v\u1edbi C\u01a1 quan thu\u1ebf.<\/p>\n
$\"\"$ <\/a><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.4 G\u1eedi email ch\u1ee9ng t\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/h4>\n
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\nB\u01b0\u1edbc 1:<\/strong> G\u1eedi t\u1eebng ch\u1ee9ng t\u1eeb<\/strong> \u2013 T\u1ea1i d\u00f2ng ch\u1ee9ng t\u1eeb, nh\u1ea5n G\u1eedi ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 g\u1eedi mail ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n $\"\"$ <\/a><\/p>\n
B\u01b0\u1edbc 2: G\u1eedi nhi\u1ec1u ch\u1ee9ng t\u1eeb<\/strong> \u2013 T\u00edch ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb, nh\u1ea5n G\u1eedi ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 g\u1eedi mail ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n
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