{"id":9619,"date":"2026-08-20T10:39:21","date_gmt":"2026-08-20T03:39:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9619"},"modified":"2026-08-20T10:39:21","modified_gmt":"2026-08-20T03:39:21","slug":"chi-tieu-24-tren-to-khai-01-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/","title":{"rendered":"\u041f\u0443\u043d\u043a\u0442 24 \u0444\u043e\u0440\u043c\u044b 01\/GTGT: \u041a\u0430\u043a \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0432\u0445\u043e\u0434\u044f\u0449\u0438\u0439 \u041d\u0414\u0421 \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0426\u0438\u0440\u043a\u0443\u043b\u044f\u0440\u043e\u043c 89\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb mua v\u00e0o k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau [23]. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo M\u1eabu 01\/GTGT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, ch\u1ec9 ti\u00eau [24] kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 ch\u1ec9 ti\u00eau [24] v\u1edbi [24a] v\u00e0 [25], \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo Lu\u1eadt Thu\u1ebf GTGT v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT, c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u, m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan, v\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u00e0 nh\u1eefng l\u1ed7i k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf GTGT n\u0103m 2026.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Chi_tieu_24_tren_to_khai_01GTGT_la_gi\" >Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Chi_tieu_24_tren_to_khai_01GTGT_phan_anh_khoan_thue_nao\" >Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT ph\u1ea3n \u00e1nh kho\u1ea3n thu\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Chi_tieu_24_co_phai_la_so_thue_GTGT_duoc_khau_tru_khong\" >Ch\u1ec9 ti\u00eau 24 c\u00f3 ph\u1ea3i l\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Cach_ke_khai_chi_tieu_24_tren_to_khai_01GTGT\" >C\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Moi_quan_he_giua_chi_tieu_23_va_chi_tieu_24\" >M\u1ed1i quan h\u1ec7 gi\u1eefa ch\u1ec9 ti\u00eau 23 v\u00e0 ch\u1ec9 ti\u00eau 24<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Chi_tieu_24_va_chi_tieu_24a_khac_nhau_nhu_the_nao\" >Ch\u1ec9 ti\u00eau 24 v\u00e0 ch\u1ec9 ti\u00eau 24a kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Chi_tieu_24_va_chi_tieu_25_khac_nhau_nhu_the_nao\" >Ch\u1ec9 ti\u00eau 24 v\u00e0 ch\u1ec9 ti\u00eau 25 kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Dieu_kien_de_thue_GTGT_tai_chi_tieu_24_duoc_khau_tru\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 thu\u1ebf GTGT t\u1ea1i ch\u1ec9 ti\u00eau 24 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Co_hoa_don_chung_tu_hop_phap\" >C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Co_chung_tu_thanh_toan_khong_dung_tien_mat_theo_quy_dinh\" >C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Hang_hoa_dich_vu_su_dung_cho_hoat_dong_chiu_thue\" >H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Vi_du_cach_ke_khai_chi_tieu_24_tren_to_khai_01GTGT\" >V\u00ed d\u1ee5 c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Cach_xac_dinh_so_lieu\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Nhung_truong_hop_can_dac_biet_luu_y_khi_ke_khai_chi_tieu_24\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi k\u00ea khai ch\u1ec9 ti\u00eau 24<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Hang_hoa_nhap_khau\" >H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Hang_hoa_dich_vu_dung_cho_ca_hoat_dong_chiu_thue_va_khong_chiu_thue\" >H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho c\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Hang_hoa_dich_vu_mua_tra_cham_tra_gop\" >H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Thue_GTGT_dau_vao_cua_du_an_dau_tu\" >Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Xu_ly_sai_sot_lien_quan_den_chi_tieu_24_tren_to_khai_01GTGT\" >X\u1eed l\u00fd sai s\u00f3t li\u00ean quan \u0111\u1ebfn ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Truong_hop_1_Hoa_don_dau_vao_bi_bo_sot\" >Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Truong_hop_2_Sai_sot_lam_tang_so_thue_phai_nop_hoac_giam_so_thue_duoc_hoan\" >Tr\u01b0\u1eddng h\u1ee3p 2: Sai s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Truong_hop_3_Sai_sot_lam_giam_so_thue_phai_nop_hoac_thay_doi_so_thue_con_duoc_khau_tru\" >Tr\u01b0\u1eddng h\u1ee3p 3: Sai s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c thay \u0111\u1ed5i s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#5_loi_thuong_gap_khi_ke_khai_chi_tieu_24_tren_to_khai_01GTGT\" >5 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Checklist_kiem_tra_chi_tieu_24_truoc_khi_nop_to_khai_01GTGT\" >Checklist ki\u1ec3m tra ch\u1ec9 ti\u00eau 24 tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai 01\/GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Cau_hoi_thuong_gap_ve_chi_tieu_24_tren_to_khai_01GTGT\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Chi_tieu_24_tren_to_khai_01GTGT_la_gi-2\" >Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Chi_tieu_24_co_phai_la_thue_GTGT_duoc_khau_tru_khong\" >Ch\u1ec9 ti\u00eau 24 c\u00f3 ph\u1ea3i l\u00e0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Chi_tieu_24_va_24a_khac_nhau_nhu_the_nao\" >Ch\u1ec9 ti\u00eau 24 v\u00e0 24a kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Hoa_don_tu_5_trieu_dong_co_can_chuyen_khoan_de_duoc_khau_tru_khong\" >H\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 c\u1ea7n chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/ketoan.man.net.vn\/ru\/chi-tieu-24-tren-to-khai-01-gtgt\/#Tu_thang_72026_su_dung_mau_01GTGT_nao\" >T\u1eeb th\u00e1ng 7\/2026 s\u1eed d\u1ee5ng m\u1eabu 01\/GTGT n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_24_tren_to_khai_01GTGT_la_gi\"><\/span><b>Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi M\u1eabu 01\/GTGT \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026, ch\u1ec9 ti\u00eau [24] c\u00f3 t\u00ean l\u00e0 \u201cThu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o\u201d v\u00e0 d\u00f9ng \u0111\u1ec3 khai t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00e3 khai t\u1ea1i ch\u1ec9 ti\u00eau [23].<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i \u0111\u01a1n gi\u1ea3n, c\u00f3 th\u1ec3 hi\u1ec3u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [23]: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [24]: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1ea1i ch\u1ec9 ti\u00eau [23].<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u t\u1ea1i ch\u1ec9 ti\u00eau [24] l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 k\u1ebf to\u00e1n ti\u1ebfp t\u1ee5c x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i ch\u1ec9 ti\u00eau [25].<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_24_tren_to_khai_01GTGT_phan_anh_khoan_thue_nao\"><\/span><b>Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT ph\u1ea3n \u00e1nh kho\u1ea3n thu\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nghi\u1ec7p v\u1ee5, k\u1ebf to\u00e1n c\u1ea7n t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3 d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, m\u1eabu t\u1edd khai m\u1edbi c\u00f3 ch\u1ec9 ti\u00eau [24a] \u0111\u1ec3 khai ri\u00eang s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u. Ch\u1ec9 ti\u00eau [24a] l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn trong t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u1ea1i [24].<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi l\u1eadp t\u1edd khai, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 nh\u00ecn v\u00e0o s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb m\u00e0 c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u mua v\u00e0o tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau [25].<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_24_co_phai_la_so_thue_GTGT_duoc_khau_tru_khong\"><\/span><b>Ch\u1ec9 ti\u00eau 24 c\u00f3 ph\u1ea3i l\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 nh\u1ea7m nh\u1ea5t khi k\u00ea khai thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ch\u1ec9 ti\u00eau<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u1ea3n ch\u1ea5t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[23]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb mua v\u00e0o ch\u01b0a c\u00f3 thu\u1ebf GTGT\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[23a]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n gi\u00e1 tr\u1ecb nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c khai ri\u00eang<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[24]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi [23]\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[24a]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c khai ri\u00eang\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[25]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 n\u00e0y\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC ti\u1ebfp t\u1ee5c th\u1ec3 hi\u1ec7n m\u1ed1i quan h\u1ec7 gi\u1eefa nh\u00f3m ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb mua v\u00e0o, thu\u1ebf GTGT mua v\u00e0o v\u00e0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, kh\u00f4ng n\u00ean l\u1ea5y m\u00e1y m\u00f3c s\u1ed1 t\u1ea1i [24] \u0111\u1ec3 ghi sang [25] n\u1ebfu ch\u01b0a ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean tr\u00e1ch ho\u1eb7c mu\u1ed1n ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n h\u1ed3 s\u01a1 k\u00ea khai, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network ch\u00ednh l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u00e1p l\u1ef1c nghi\u1ec7p v\u1ee5 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_ke_khai_chi_tieu_24_tren_to_khai_01GTGT\"><\/span><b>C\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 k\u00ea khai ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: T\u1ed5ng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: Ph\u00e2n lo\u1ea1i ri\u00eang ph\u1ea7n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 theo d\u00f5i t\u1ea1i [23a] v\u00e0 [24a].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5: Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u t\u1ea1i [25].<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_giua_chi_tieu_23_va_chi_tieu_24\"><\/span><b>M\u1ed1i quan h\u1ec7 gi\u1eefa ch\u1ec9 ti\u00eau 23 v\u00e0 ch\u1ec9 ti\u00eau 24<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai ch\u1ec9 ti\u00eau n\u00e0y c\u00f3 quan h\u1ec7 tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [23]: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [24]: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p mua m\u1ed9t l\u00f4 h\u00e0ng c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 ch\u01b0a thu\u1ebf: 100 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT: 10 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ed9c ph\u1ea1m vi k\u00ea khai t\u1ea1i nh\u00f3m ch\u1ec9 ti\u00eau n\u00e0y th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [23]: 100 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [24]: 10 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00f2n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_24_va_chi_tieu_24a_khac_nhau_nhu_the_nao\"><\/span><b>Ch\u1ec9 ti\u00eau 24 v\u00e0 ch\u1ec9 ti\u00eau 24a kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn M\u1eabu 01\/GTGT \u00e1p d\u1ee5ng t\u1eeb th\u00e1ng 7\/2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [24] &#8211; Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o: Khai t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [23].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [24a] &#8211; Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: Khai ri\u00eang s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u gi\u1eefa [24] v\u00e0 [24a] \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_24_va_chi_tieu_25_khac_nhau_nhu_the_nao\"><\/span><b>Ch\u1ec9 ti\u00eau 24 v\u00e0 ch\u1ec9 ti\u00eau 25 kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 hai ch\u1ec9 ti\u00eau c\u00f3 b\u1ea3n ch\u1ea5t ho\u00e0n to\u00e0n kh\u00e1c nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [24]<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, <\/span><b>ch\u1ec9 ti\u00eau [25]<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 sau khi doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT, c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb [25] \u2264 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o [24]<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u00fang v\u00e0 c\u00f3 ph\u00e1t sinh ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_thue_GTGT_tai_chi_tieu_24_duoc_khau_tru\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 thu\u1ebf GTGT t\u1ea1i ch\u1ec9 ti\u00eau 24 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9622\" aria-describedby=\"caption-attachment-9622\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9622\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-dieu-kien-de-thue-GTGT-duoc-tru.jpg\" alt=\"Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-dieu-kien-de-thue-GTGT-duoc-tru.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-dieu-kien-de-thue-GTGT-duoc-tru-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-dieu-kien-de-thue-GTGT-duoc-tru-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-dieu-kien-de-thue-GTGT-duoc-tru-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-dieu-kien-de-thue-GTGT-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9622\" class=\"wp-caption-text\">Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c tr\u1eeb<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ph\u1ea7n thu\u1ebf GTGT n\u00e0o \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau [25].<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh nguy\u00ean t\u1eafc v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 kh\u1ea5u tr\u1eeb, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_hoa_don_chung_tu_hop_phap\"><\/span><b>C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n l\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n GTGT mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u, ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> d\u00e0nh \u0110i\u1ec1u 25 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1i [24] \u0111\u01b0\u1ee3c chuy\u1ec3n sang [25], k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n c\u00f3 h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng minh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf thay ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_chung_tu_thanh_toan_khong_dung_tien_mat_theo_quy_dinh\"><\/span><b>C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi ki\u1ec3m tra h\u1ed3 s\u01a1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u0103m 2026. Kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra h\u00f3a \u0111\u01a1n m\u00e0 b\u1ecf qua ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_hoa_dich_vu_su_dung_cho_hoat_dong_chiu_thue\"><\/span><b>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec vi\u1ec7c kh\u1ea5u tr\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a kho\u1ea3n mua v\u00e0o tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n. N\u1ebfu doanh nghi\u1ec7p c\u00f2n ch\u01b0a r\u00f5 c\u00e1ch x\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/tu-van-dich-vu-ke-toan\/\"> <b>t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t v\u00e0 x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 ph\u00f9 h\u1ee3p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_cach_ke_khai_chi_tieu_24_tren_to_khai_01GTGT\"><\/span><b>V\u00ed d\u1ee5 c\u00e1ch k\u00ea khai ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed trong th\u00e1ng 8\/2026, C\u00f4ng ty A \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 ph\u00e1t sinh:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nghi\u1ec7p v\u1ee5 1:<\/b><span style=\"font-weight: 400;\"> Mua v\u0103n ph\u00f2ng ph\u1ea9m ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 ch\u01b0a thu\u1ebf: 20.000.000 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT 10%: 2.000.000 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Nghi\u1ec7p v\u1ee5 2:<\/b><span style=\"font-weight: 400;\"> Mua thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 ch\u01b0a thu\u1ebf: 10.000.000 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT 10%: 1.000.000 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n thu\u1ebf n\u00e0y kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_so_lieu\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [23]:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">20.000.000 + 10.000.000 = 30.000.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [24]:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 + 1.000.000 = 3.000.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [25]: Ch\u1ec9 t\u00ednh ph\u1ea7n thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb l\u00e0 2.000.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, v\u00ed d\u1ee5 tr\u00ean cho th\u1ea5y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [24] ph\u1ea3n \u00e1nh 3 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [25] ch\u1ec9 ph\u1ea3n \u00e1nh 2 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng nh\u1ea5t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh v\u1edbi thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_can_dac_biet_luu_y_khi_ke_khai_chi_tieu_24\"><\/span><b>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi k\u00ea khai ch\u1ec9 ti\u00eau 24<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9621\" aria-describedby=\"caption-attachment-9621\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9621\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-nhung-truong-hop-can-dac-biet-luu-y-khi-ke-khai.jpg\" alt=\"Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi k\u00ea khai\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-nhung-truong-hop-can-dac-biet-luu-y-khi-ke-khai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-nhung-truong-hop-can-dac-biet-luu-y-khi-ke-khai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-nhung-truong-hop-can-dac-biet-luu-y-khi-ke-khai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-nhung-truong-hop-can-dac-biet-luu-y-khi-ke-khai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Chi-tieu-24-tren-to-khai-01_GTGT-va-nhung-truong-hop-can-dac-biet-luu-y-khi-ke-khai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9621\" class=\"wp-caption-text\">Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi k\u00ea khai<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_hoa_nhap_khau\"><\/span><b>H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i ri\u00eang ph\u1ea7n gi\u00e1 tr\u1ecb v\u00e0 thu\u1ebf GTGT t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau [23a] v\u00e0 [24a]. Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u1ea7n th\u1ef1c hi\u1ec7n v\u1edbi h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_hoa_dich_vu_dung_cho_ca_hoat_dong_chiu_thue_va_khong_chiu_thue\"><\/span><b>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho c\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n khi\u1ebfn s\u1ed1 li\u1ec7u t\u1ea1i [24] v\u00e0 [25] c\u00f3 th\u1ec3 kh\u00f4ng gi\u1ed1ng nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_hoa_dich_vu_mua_tra_cham_tra_gop\"><\/span><b>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh; khi \u0111\u1ebfn h\u1ea1n thanh to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i c\u1ea3 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ch\u1ee9 kh\u00f4ng ch\u1ec9 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_cua_du_an_dau_tu\"><\/span><b>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ea7n ph\u00e2n bi\u1ec7t h\u1ed3 s\u01a1 khai thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u1edbi h\u1ed3 s\u01a1 d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean t\u1ef1 \u0111\u1ed9ng g\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o thu\u1ed9c h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o t\u1edd khai 01\/GTGT n\u1ebfu kho\u1ea3n \u0111\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai theo m\u1eabu d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_sai_sot_lien_quan_den_chi_tieu_24_tren_to_khai_01GTGT\"><\/span><b>X\u1eed l\u00fd sai s\u00f3t li\u00ean quan \u0111\u1ebfn ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh k\u00ea khai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t ho\u1eb7c k\u00ea khai sai s\u1ed1 thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT quy \u0111\u1ecbnh nguy\u00ean t\u1eafc x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Hoa_don_dau_vao_bi_bo_sot\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n thu\u1ed9c k\u1ef3 n\u00e0o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 bao nhi\u00eau;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ed5 sung l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra hay ch\u01b0a.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean x\u1eed l\u00fd m\u1ecdi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t theo m\u1ed9t c\u00f4ng th\u1ee9c duy nh\u1ea5t. C\u00e1ch khai b\u1ed5 sung c\u1ea7n c\u0103n c\u1ee9 v\u00e0o t\u00e1c \u0111\u1ed9ng c\u1ee7a sai s\u00f3t \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Sai_sot_lam_tang_so_thue_phai_nop_hoac_giam_so_thue_duoc_hoan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Sai s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT, tr\u01b0\u1eddng h\u1ee3p khai sai, s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung t\u1ea1i k\u1ef3 ph\u00e1t sinh sai s\u00f3t theo quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh li\u00ean quan n\u1ebfu c\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Sai_sot_lam_giam_so_thue_phai_nop_hoac_thay_doi_so_thue_con_duoc_khau_tru\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Sai s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c thay \u0111\u1ed5i s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t ch\u1ec9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c 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 th\u00ec c\u00e1ch x\u1eed l\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung, k\u1ebf to\u00e1n n\u00ean x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c b\u1ea3n ch\u1ea5t v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a sai s\u00f3t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_loi_thuong_gap_khi_ke_khai_chi_tieu_24_tren_to_khai_01GTGT\"><\/span><b>5 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 l\u1ed7i ph\u1ed5 bi\u1ebfn v\u00e0 th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1ea1i ch\u1ec9 ti\u00eau [24] tr\u00ean t\u1edd khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m ch\u1ec9 ti\u00eau [24] v\u1edbi [ch\u1ec9 ti\u00eau 25]: C\u1ea7n l\u01b0u \u00fd ch\u1ec9 ti\u00eau [24] l\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, trong khi ch\u1ec9 ti\u00eau [25] l\u00e0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh [25].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau [24] v\u1edbi ch\u1ec9 ti\u00eau [23]: S\u1ed1 li\u1ec7u t\u1ea1i ch\u1ec9 ti\u00eau [24] ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1ea1i [23]. N\u1ebfu ch\u1ec9 ti\u00eau [23] v\u00e0 [24] kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng t\u1ed5ng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, nguy c\u01a1 sai s\u1ed1 khi l\u1eadp t\u1edd khai s\u1ebd cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t ch\u1ec9 ti\u00eau [24]: \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u, c\u1ea7n ki\u1ec3m tra ri\u00eang ph\u1ea7n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u t\u1ea1i [24a].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ki\u1ec3m tra h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng ki\u1ec3m tra thanh to\u00e1n: V\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT, \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng theo d\u00f5i c\u00e1c kho\u1ea3n mua tr\u1ea3 ch\u1eadm: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n, nh\u01b0ng sau \u0111\u00f3 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu \u0111\u1ebfn h\u1ea1n m\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn, nhi\u1ec1u nghi\u1ec7p v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u01b0a c\u00f3 nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean s\u00e2u, vi\u1ec7c t\u1ef1 theo d\u00f5i to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u r\u1ee7i ro. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-dich-vu-ke-toan-ngoai\/\"> thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_kiem_tra_chi_tieu_24_truoc_khi_nop_to_khai_01GTGT\"><\/span><b>Checklist ki\u1ec3m tra ch\u1ec9 ti\u00eau 24 tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai 01\/GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng checklist sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u1ed1i chi\u1ebfu to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u1ed1i chi\u1ebfu gi\u00e1 tr\u1ecb mua v\u00e0o t\u1ea1i [23].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1ea1i [24].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 ki\u1ec3m tra ri\u00eang s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u t\u1ea1i [24a], n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi kho\u1ea3n mua v\u00e0o t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea7n thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i [25].<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 ki\u1ec3m tra c\u00e1c kho\u1ea3n mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 tr\u00e1nh k\u00ea khai nh\u1ea7m m\u1eabu.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT l\u00e0 ch\u1ec9 ti\u00eau quan tr\u1ecdng \u0111\u1ec3 ph\u1ea3n \u00e1nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3. Tuy nhi\u00ean, k\u1ebf to\u00e1n c\u1ea7n nh\u1edb r\u1eb1ng thu\u1ebf GTGT t\u1ea1i [24] kh\u00f4ng m\u1eb7c nhi\u00ean l\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i [25].<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra c\u1ea9n tr\u1ecdng. \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP hi\u1ec7n quy \u0111\u1ecbnh ng\u01b0\u1ee1ng 05 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, thay v\u00ec ch\u1ec9 hi\u1ec3u \u0111\u01a1n gi\u1ea3n l\u00e0 \u201ch\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i chuy\u1ec3n kho\u1ea3n\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_tieu_24_tren_to_khai_01GTGT\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_24_tren_to_khai_01GTGT_la_gi-2\"><\/span><b>Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT l\u00e0 ch\u1ec9 ti\u00eau d\u00f9ng \u0111\u1ec3 khai t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb mua v\u00e0o t\u1ea1i ch\u1ec9 ti\u00eau [23].<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_24_co_phai_la_thue_GTGT_duoc_khau_tru_khong\"><\/span><b>Ch\u1ec9 ti\u00eau 24 c\u00f3 ph\u1ea3i l\u00e0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ch\u1ec9 ti\u00eau [24] ph\u1ea3n \u00e1nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o; ch\u1ec9 ti\u00eau [25] ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 sau khi x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_24_va_24a_khac_nhau_nhu_the_nao\"><\/span><b>Ch\u1ec9 ti\u00eau 24 v\u00e0 24a kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [24] ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o; ch\u1ec9 ti\u00eau [24a] d\u00f9ng \u0111\u1ec3 khai ri\u00eang ph\u1ea7n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_tu_5_trieu_dong_co_can_chuyen_khoan_de_duoc_khau_tru_khong\"><\/span><b>H\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 c\u1ea7n chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_thang_72026_su_dung_mau_01GTGT_nao\"><\/span><b>T\u1eeb th\u00e1ng 7\/2026 s\u1eed d\u1ee5ng m\u1eabu 01\/GTGT n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 7\/2026 tr\u1edf \u0111i.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u1ec9 ti\u00eau 24 tr\u00ean t\u1edd khai 01\/GTGT d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb mua v\u00e0o k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau [23]. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo M\u1eabu 01\/GTGT ban h\u00e0nh k\u00e8m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9620,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9619","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=9619"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9619\/revisions"}],"predecessor-version":[{"id":9623,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/9619\/revisions\/9623"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/9620"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=9619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=9619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=9619"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}