Tai Lieu HTKK 3.2.3

TNG CC THU
TI LIU HNG DN S DNG

NG DNG H TR K KHAI DNH CHO
NGI NP THU
(HTKK - PHIN BN 3.2.3)
H Ni, 04/2014
Ti liu hng dn s dng
HTKKv3.2.3
MC LC
1. GII THIU .................................................................................................................... 5
1.1 M vch 2 chiu .......................................................................................................... 5
1.2 Hng dn s dng phn mm h tr k khai ............................................................ 5
1.2.1
Cch s dng tr gip trong ng dng ................................................................ 5
1.2.2
Yu cu v cu hnh h thng.............................................................................. 5
1.2.3
Hng dn thit lp thng s mn hnh............................................................... 6
1.2.4
Hng dn cch g ting vit c du .................................................................. 6
1.2.5
Hng dn kt ni my in ................................................................................... 8
1.2.6
Khi ng ng dng ............................................................................................ 8
1.2.7
Giao din ng dng ............................................................................................. 9
1.2.8
S dng h thng menu ..................................................................................... 10
1.2.9
K khai thng tin doanh nghip......................................................................... 11
1.2.10 iu khin nhp d liu .................................................................................... 12
1.2.11 Nhp mi, m t khai thu ................................................................................ 14
1.2.12 Cc chc nng trn mn hnh k khai t khai.................................................... 15
1.2.13 Kim tra v thng bo k khai sai ..................................................................... 18
1.2.14 Sao lu d liu................................................................................................... 19
1.2.15 Phc hi d liu ................................................................................................. 20
1.2.16 Kt xut ra file PDF........................................................................................... 21
1.2.17 Danh mc .......................................................................................................... 24
1.2.18 Tra cu t khai .................................................................................................. 26
2 M BO CA C QUAN THU............................................................................. 28
2.1
2.2
2.3
2.4
Bn quyn ................................................................................................................. 28
Tnh tin cy ............................................................................................................... 28
Bn cn in t khai ..................................................................................................... 29
Lu tr t khai .......................................................................................................... 29
3 HNG DN S DNG CC CHC NNG K KHAI........................................ 30

3.1 K khai thng tin chung ca doanh nghip............................................................... 30
3.2 Cc quy nh v tnh nng h tr hng dn k khai chung ca ng dng:............. 30
3.3 Hng dn thc hin chc nng k khai thu GTGT ............................................... 31
3.3.1
T khai thu gi tr gia tng khu tr mu 01/GTGT ........................................ 31
3.3.2
T khai thu gi tr gia tng cho d n u t mu 02/GTGT .......................... 44
3.3.3
T khai thu gi tr gia tng trc tip mu 03/GTGT ........................................ 49
3.3.4
T khai thu GTGT mu 04/GTGT (Dnh cho ngi np thu tnh thu theo
phng php tnh trc tip trn doanh thu)...................................................................... 51
3.3.5
T khai thu GTGT mu 05/GTGT (Tm np trn doanh s i vi kinh doanh
ngoi tnh) ........................................................................................................................ 54
3.3.6
T khai Biu thu xc nh thu s thu GTGT c u i theo ngh quyt
08/2011/NQ13 ................................................................................................................. 55
3.4 Hng dn thc hin chc nng k khai thu TNDN .............................................. 56
3.4.1
T khai thu thu nhp doanh nghip tm tnh mu 01A/TNDN ....................... 56
3.4.2
T khai thu thu nhp doanh nghip tm tnh mu 01B/TNDN ....................... 60
3.4.3
T khai thu nhp doanh nghip cho chuyn nhng BS - 02/TNDN ............ 62
3.4.4
T khai Quyt ton thu thu nhp doanh nghip nm mu 03/TNDN .............. 66
3.4.5
Bng k gia hn np thu TNDN qu I, II, III thc hin np vo ngn sch
nh nc nm 2011 .......................................................................................................... 75
3.5 Hng dn thc hin chc nng k khai thu Thu nhp c nhn ............................. 76
2/215
Ti liu hng dn s dng
HTKKv3.2.3
3.5.1
T khai thu thu nhp c nhn mu 01/KK-XS theo thng ............................... 76
3.5.2
T khai thu thu nhp c nhn mu 01/KK-XS theo Qu ................................. 78
3.5.3
T khai thu thu nhp c nhn mu 02/KK-TNCN theo Qu .......................... 78
3.5.4
T khai thu thu nhp c nhn mu 02/KK-TNCN theo Thng........................ 81
3.5.5
T khai thu thu nhp c nhn mu 03/KK-TNCN theo Thng........................ 82
3.5.6
T khai thu thu nhp c nhn mu 03/KK-TNCN theo Qu ........................... 85
3.5.7
T khai thu thu nhp c nhn mu 07/KK-TNCN (C nhn t khai) .............. 86
3.5.8
T khai tm np thu TNCN mu 08/KK-TNCN ............................................. 89
3.5.9
T khai tm np thu TNCN mu 08A/KK-TNCN .......................................... 91
3.5.10 T khai thu vi hot ng cho thu ti sn 01/KK-TTS .............................. 93
3.5.11 T khai thu thu nhp c nhn mu 01/KK-BHDC .......................................... 95
3.5.12 T khai Quyt ton thu TNCN mu 02/KK-XS. ............................................. 97
3.5.13 T khai Quyt ton thu TNCN mu 02/KK-BH. ............................................. 99
3.5.14 T khai Quyt ton thu TNCN mu 05/KK-TNCN. ..................................... 101
3.5.16 T khai Quyt ton thu TNCN mu 08B/KK-TNCN. ................................... 109
3.5.18 Ph lc min gim thu TNCN theo ngh quyt 08/2011/QH13..................... 116
3.6 Hng dn thc hin chc nng k khai thu Ti nguyn...................................... 117
3.6.1
T khai thu ti nguyn mu s 01/TAIN ....................................................... 117
3.6.2
T khai Quyt ton thu ti nguyn mu s 02/TAIN .................................... 119
3.7 Hng dn thc hin chc nng k khai thu Tiu th c bit............................. 121
3.7.1
T khai thu Tiu th c bit mu s 01/TTB ............................................ 121
3.8 Hng dn thc hin chc nng k khai thu Nh thu ......................................... 126
3.8.1
T khai thu Nh thu nc ngoi mu 01/NTNN ......................................... 126
3.8.2
T khai thu Nh thu nc ngoi mu 03/NTNN ......................................... 128
3.9 Hng dn thc hin chc nng k khai Ph, l ph ............................................... 130
3.9.1
T khai ph bo v mi trng mu s 01/BVMT .......................................... 130
3.9.2
T khai quyt ton ph bo v mi trng mu s 02/BVMT ........................ 132
3.10 Hng dn thc hin chc nng k khai Thu bo v mi trng ......................... 135
3.10.1 T khai thu bo v mi trng mu s 01/TBVMT ...................................... 135
3.11 Hng dn thc hin chc nng to cc mu Ho n .......................................... 137
3.11.1 Thng bo pht hnh ha n Mu TB01/AC ............................................. 137
3.11.2 Bo co tnh hnh nhn in ha n Mu BC01/AC ....................................... 141
3.11.3 Bo co mt, chy, hng ha n Mu BC21/AC ........................................ 143
3.11.4 Thng bo kt qu hy ha n Mu TB03/AC ........................................... 144
3.11.5 Thng bo iu chnh thng tin ti Thng bo pht hnh ha n Mu:
TB04/AC........................................................................................................................ 146
3.11.6 Bo co tnh hnh s dng ha n Mu BC26/AC ...................................... 148
3.12 Hng dn thc hin chc nng to cc mu bin lai thu ph, l ph ..................... 153
3.12.1 Thng bo pht hnh bin lai thu ph, l ph Mu TB01/AC ....................... 153
3.12.2 Bo co nhn in, cung cp phn mm t in bin lai thu ph, l ph Mu
BC01/AC ....................................................................................................................... 157
3.12.3 Bo co mt, chy bin lai thu ph, l ph Mu BC21/AC ............................ 160
3.12.4 Thng bo kt qu hy bin lai thu ph, l ph Mu TB03/AC ..................... 163
3.12.5 Bo co tnh hnh s dng bin lai thu ph, l ph Mu BC7/AC .................. 166
3.13 Hng dn thc hin chc nng lp bo co ti chnh ........................................... 169
3.13.1 Lp B Bo co ti chnh theo Quyt nh 15/2006/Q-BTC........................ 169
3.13.2 Lp B Bo co ti chnh theo Quyt nh 48/2006/Q-BTC........................ 176
3.13.3 Lp B Bo co ti chnh theo Quyt nh 16/2007/Q-NHNN .................... 184
3.13.4 Lp B bo co ti chnh theo Thng t s 95/2008/TT-BTC v Thng t s
3/215
Ti liu hng dn s dng
HTKKv3.2.3
162/2010/TT-BTC ......................................................................................................... 190

3.14 Hng dn thc hin chc nng k khai cc mu t khai thu i vi n v Thy in 196
3.14.1 T khai thu gi tr gia tng dng cho cc c s sn xut thy in hch ton
ph thuc EVN hoc hch ton ph thuc cc Tng cng ty pht in thuc Tp on
in lc Vit Nam theo mu 01/T - GTGT (mu 01/T-GTGT ................................ 196
3.14.2 T khai thu ti nguyn mu 03/T-TAIN ..................................................... 198
3.15 Hng dn thc hin chc nng k khai cc mu t khai thu i vi n v Du kh200
3.15.1 T khai thu thu nhp doanh nghip tm tnh i vi du kh mu 01A/TNDNDK
200
3.15.2 T khai thu thu nhp doanh nghip tm tnh i vi kh thin nhin mu
01B/TNDN- DK ............................................................................................................ 202
3.15.3 T khai thu ti nguyn tm tnh i vi du kh mu 01/TAIN- DK ........... 204
3.15.4 Bo co d kin sn lng du kh khai thc v t l tm np thu mu
01/BCTL-DK ................................................................................................................. 206
4 THNG TIN H TR ................................................................................................ 207
4/215
Ti liu hng dn s dng
HTKKv3.2.3
1. GII THIU
Ti liu ny c xy dng h tr ngi k khai thu hiu r cc quy nh,
hng dn v k khai thu v cch thc s dng chng trnh phn mm h tr
k khai.
1.1 M vch 2 chiu
M vch 2 chiu l mt k thut m ho thng tin thnh dng d liu m my c

th c c. H thng ng dng k thut m vch 2 chiu l h thng thc
hin vic m ho thng tin, t chc v in ra m vch, ng thi cung cp chc
nng nhn, gii m d liu t my c m vch.
1.2 Hng dn s dng phn mm h tr k khai
1.2.1 Cch s dng tr gip trong ng dng
Duyt qua cc ni dung tr gip

Di chuyn chut cho n khi xut hin hnh bn tay , khi tng ng s c
mt mc tr gip lin quan n thng tin ang hin th. Kch chut tri
chuyn n mn hnh tr gip tip theo. Thng thng mc ny s hin th di
dng mt on ch mu xanh v c gch chn.
Ngi dng c th s dng tnh nng tr gip bng 2 cch sau:
Cch th nht
bt k v tr no trn mn hnh, khi bm F1 s xut hin mn hnh tr gip.
Cch th hai
Trn menu, kch chut tri vo mc Tr gip. C th truy xut ni dung h
tr theo tng ch (Contents): Cc ch c t chc di dng tng
chng, ging nh cun sch gio khoa.
1.2.2 Yu cu v cu hnh h thng
Yu cu v thit b phn cng v h iu hnh
Hu ht cc my tnh c nhn s chy c ng dng h tr k khai. Tuy nhin
hin ti ng dng h tr k khai mi ch chy c trn nn phn cng c
Windows h tr.
Yu cu cu hnh ti thiu ca my tnh nh sau: B vi x l Intel hoc cc thit
b x l tng thch, Tc ti thiu PII 400 MHz (hoc Celeron 567 MHz), H
iu hnh Window2000, XP hoc Windows2003, My in Laser.
Yu cu v cc phn mm h tr g ting Vit Unicode
ng dng h tr k khai h tr font ch Unicode do i hi my tnh phi
c ci t phn mm h tr g font Unicode.
Hin ti ng dng ch nhn c ting Vit khi dng b g VietKey v theo 2
5/215
Ti liu hng dn s dng
HTKKv3.2.3
kiu g l TELEX v VNI.

1.2.3 Hng dn thit lp thng s mn hnh
ng dng h tr k khai c thit k tt nht cho mn hnh c phn gii
800x600. Nu bn thy mn hnh khng hin th ht giao din ng dng hoc
thy ch hin th ln qu nh th cn phi t li v phn gii 800x600.
iu chnh li phn gii mn hnh bn lm nh sau: Vo
START/Settings/Control Panel/Display/ Settings, v chnh phn gii nh
hnh v di y:
Chn OK, mn hnh s c iu chnh v phn gii 800x600

1.2.4 Hng dn cch g ting vit c du
Thc hin cu hnh nh di y g Unicode bng b g VietKey2000:
6/215
Ti liu hng dn s dng
HTKKv3.2.3
c th thc hin nhp d liu vo chng trnh HTKK bng b g Unikey,

Trong ca s lm vic ca phn mm Unikey ngi s dng chn nt "M
rng" sau tch chn vo chc nng "S dng clipboard cho unicode". Cc
thng s khc chn mc nh nh mn hnh sau:
7/215
Ti liu hng dn s dng
HTKKv3.2.3
Chn "ng" kt thc cng vic.

1.2.5 Hng dn kt ni my in
Trc khi in th my in phi c ni vi my tnh v my tnh cn phi c
ci t phn mm iu khin my in ny. Trong windows vic thc hin nh
sau: Vo START/Settings/Printers and Faxes. Sau thc hin Add Printer theo
hng dn ca h iu hnh Windows
1.2.6 Khi ng ng dng

Khi ng ng dng bng cch kch kp chut vo biu tng HTKK 3.2.0 trn
8/215
Ti liu hng dn s dng
HTKKv3.2.3
mn hnh hoc vo START/Programs/Tong Cuc Thue/Ho tro ke khai/HTKK

3.2.1
bt u s dng, cn phi nhp m s thu. Nu l ln khai bo m s thu

u tin th h thng s hin th ngay mn hnh khai bo thng tin v doanh
nghip, ngc li nu khng phi khai bo ln u th s xut hin giao din
chnh ca ng dng.
Nu ngi s dng thc hin k khai cho nhiu m s thu th chn ln lt
tng m s khai bo trong mn hnh ny. Khi ang k khai cho mt m s
thu m mun chuyn sang m s khc th kch vo chc nng chuyn m s
khc trong menu H thng.
1.2.7 Giao din ng dng
Giao din chnh ca ng dng h tr k khai nh sau:
9/215
Ti liu hng dn s dng
HTKKv3.2.3
Trn giao din chnh th hin menu iu khin gc trn, bn tri v s hiu
phin bn ng dng.
1.2.8 S dng h thng menu
Menu c t pha bn tri trn mn hnh. Khi vo mn hnh chc nng th
menu s bin mt, v s hin tr li khi thot chc nng.
C th dng chut hoc bn phm iu khin menu. Di chut trn menu
10/215
Ti liu hng dn s dng
HTKKv3.2.3
tng ng vi cc phm mi tn ln v xung, kch chut tri tng ng vi

phm Enter. Mc khng c hnh km theo gn vi mt mn hnh chc nng, cn
mc ch m v c hnh th hin nhm cc chc nng c cng ngha. Bn tri
cc mc chn c hnh du hoc . Khi kch chut tri ln hnh du th cc
mc chc nng s hin th, ngc li ln du th cc mc ny s c thu gn
v bin mt
Cc thng tin lin quan: Giao din chnh nhp mi, m t khai
1.2.9 K khai thng tin doanh nghip
C 2 hnh thc khi ng chc nng ny:
T menu "H thng", chn chc nng Thng tin doanh nghip.
T khi ng sau khi nhp m s thu mi trong bc khi ng ng dng
Cc trng nh du * l cc trng phi nhp
Trng ngy bt u nm ti chnh phi l ngy u qu (01/01, 01/04, 01/07,
01/10). Gi tr ny c s dng xc nh mu t khai TNDN tm np qu v
quyt ton TNDN nm. Do cn phi nhp chnh xc gi tr ny v khng c
sa nu k khai cc t khai thu TNDN trn y. Nu thay i doanh nghip s
phi xo v k khai li cc t khai TNDN k khai.
11/215
Ti liu hng dn s dng
HTKKv3.2.3
1.2.10 iu khin nhp d liu
Nhp theo danh sch:

Khi bm chut tri vo nt lit k danh sch
s thy xut hin cc gi
c th chn. Bn khng th nhp thng tin khc vo y c. Theo v d
hnh bn th ch c th chn gi tr 11 hoc 23 trong mc chn ny. Khi
mun xa d liu trn trng ny phi bm phm <Del> hoc <Delete>
tr
Chn c hoc khng v la chn nhiu phng n theo danh sch:
Mc chn l cu tr li c hoc khng cho cu hi i km. nh du tng ng

vi cu tr li c, khi s xut hin du tch , ngc li l tr li khng.
Kch nt chut tri hoc phm <Space> t hoc b du tch . Trong v d
hnh bn tng ng vi la chn 2 ph lc di v khng chn ph lc trn
12/215
Ti liu hng dn s dng
HTKKv3.2.3
cng. Nu nh du vo Chn ph lc k khai th c 3 mc di s c nh

du v ngc li.
C th dng chut hoc bn phm di chuyn gia cc la chn. Trong v d
hnh bn dng phm mi tn ln, xung dch chuyn gia mc PL
02A/GTGT v PL 02B/GTGT. Hoc dng nt chut tri la chn.
Nhp d liu theo bng:
Trn giao din bng bn ch nhp c vo cc dng chi tit mu trng, cc

dng mu xanh s t ng tnh gi tr theo cng thc tng ng. Bn khng th
di chuyn n cng nh khng th sa thng vo cc dng mu xanh ny c.
o Bm phm <Tab> hoc <Enter> di chuyn n tip theo, nu mun di chuyn
ngc v pha trc th nhn gi phm <Shift> v bm phm <Tab>. C th s
dng chut thay th cho tt c cc thao tc ny.
o Bm phm mi tn ln hoc xung dch chuyn ln dng trn hoc xung di.
o S dng thanh cun
pha bn phi bng hin th cc dng cn li.
Nu bn bm vo cc nt mi tn th bng s dch ln hoc xung tng dng. Nu
bn bm, gi v ko hp cun
th s hin th nhiu dng mt lc.
13/215
Ti liu hng dn s dng
HTKKv3.2.3
o Bm phm F5 thm dng mi trong bng. Bn ch thm c dng mi khi

ang dng cui cng. Nu bng chia thnh nhiu mc v mi mc c php
thm dng th dng cui cng l dng cui ca cc mc ny.
o Bm phm F6 xa dng trong bng. Bn khng th xa c dng u tin. Nu
bng chia thnh nhiu mc v mi mc c php xa dng th dng u tin l
dng u ca cc mc ny.
o Dng phm chut tri hoc gi phm <Ctrl> v g phm <Page Up>, <Page Down>
chuyn i gia cc Tab trn mn hnh c nhiu TAB (nh hnh v v d trn
y).
Kch thc v format d liu:

D liu kiu s nhp c ti a 14 ch s (khng vt qu 100 nghn t).
Cc trng nhp s tin cho php nhp chi tit n ng Vit Nam v khng
cho php nhp s thp phn. Du phn cch 3 s l du chm (.). V d
123.456.789
Cc trng nhp t l cho php nhp n 2 s thp phn. Du chm (.) phn
cch 3 s cn du phy (,) phn bit phn thp phn. V d 65.234,25.
Trng kiu ngy (dd/mm/yyyy), bn phi nhp theo ng nh dng k c du
/. Nu khng nhp ng nh dng gi tr s bin mt khi nhy sang khc.
Cc trng c quy nh ch cho php nhp s th khng th nhp ch. H
thng s khng nhn v hin th ch trong cc trng hp ny.
1.2.11 Nhp mi, m t khai thu
Trong menu "K khai" chn mt t khai, xut hin mn hnh nhp k k khai.
K k khai s hin th theo thng hoc qu tu thuc vo mu t khai.
Nu t khai c ph lc i km th h thng s hin th danh sch cc ph lc

la chn. Ch nhng ph lc c chn th mi xut hin trong mn hnh tip
theo.
Sau khi chn k, nu t khai ca k ny c k khai trc th h thng
s t nh du nhng ph lc c k khai trc . Bn khng th xo b
nhng ph lc ny c. Nu mun xo b ph lc th vo mn hnh k khai,
14/215
Ti liu hng dn s dng
HTKKv3.2.3
ch ph lc mun xo v bm nt "Xo".
V d hnh trn tng ng vi t khai GTGT khu tr thng 01/2008. T khai

ny c khai trc , c 3 ph lc 01-1/GTGT, 01-2/GTGT v 013/GTGT c k khai th hin bng du check b m. Bm vo nt "ng "
th khi mn hnh k khai s xut hin giao din t khai v 3 ph lc. Nu
mun xo ph lc 01-3/GTGT th chuyn n mn hnh ca ph lc ny v bm
nt "Xo".
1.2.12 Cc chc nng trn mn hnh k khai t khai
Trn mn hnh k khai t khai c tt c 7 chc nng:
Thm ph lc
S dng chc nng ny cho php thm mi mt ph lc khc vo t khai.
Kch hot chc nng ny bng cch nhn nt chut tri vo nt Thm ph lc
hoc bm phm tt <Alt> + T.
Mn hnh thm ph lc t khai xut hin nh sau:
15/215
Ti liu hng dn s dng
HTKKv3.2.3
Nu mun thm ph lc no th chn check tng ng sau nhn chut tri

vo nt "ng " (hoc bm phm tt <Atl> + G) thm mi ph lc. Hoc c
th nhn chut tri vo nt "ng" (hoc n phm tt <Alt> + N) thot khi
mn hnh m khng thm ph lc no.
Nhp li thng tin

S dng chc nng ny xo b ton cc thng tin k khai trn mn hnh
k khai li t u. Kch hot chc nng ny bng cch nhn nt chut tri vo
nt Nhp li hoc bm phm tt <Alt> + H.
Ghi thng tin k khai

S dng chc nng ny ghi li cc thng tin thay i trn mn hnh t khai
vo file t khai. ng dng kim tra d liu k khai trc khi ghi, nu thng tin
sai h thng s bo li nhng vn cho php ghi. Kch hot chc nng ny bng
cch nhn nt chut tri vo nt Ghi hoc bm phm tt <Alt> + G.
In t khai
S dng chc nng ny in d liu k khai trn mn hnh ra mu t khai, ng
dng kim tra d liu v ch xut hin mn hnh in khi d liu khng cn li.
Kch hot chc nng ny bng cch nhn nt chut tri vo nt In hoc bm
phm tt <Alt> + I.
Mn hnh in xut hin nh sau:
16/215
Ti liu hng dn s dng
HTKKv3.2.3
Bn c th chn my in, s bn in v s trang in. Mc Chn my in s hin th

tn my in mc nh c cu hnh trong Windows. Nu khng thy tn my in
th tc l my tnh ny cha c ci my in. Khi phi ci my in trc khi
s dng ng dng.
Nu mun xem trc mn hnh in ra th bm chut tri vo nt Xem trc.
Mn hnh xem trc xut hin trn c cc nt dch chuyn gia cc trang,
phng to, thu nh, nt in v thot.
o Nt c hnh mi tn sang bn phi

dch chuyn sang trang tip theo.
Nu l trang cui cng th mu ca mi tn s i thnh
.
dch chuyn sang trang trc. Nu l
o Nt c hnh mi tn sang bn tri
trang u tin th mu ca mi tn s i thnh
.
o Nt
phng to hoc thu nh mn hnh in.
o Nt
in ra my in ng thi thot mn hnh xem trc.
o Nt
thot mn hnh xem trc.
Xo t khai
S dng chc nng ny xo t khai hoc ph lc nu c. Nu giao din l
mn hnh t khai th ng dng s hi v cho xo t khai (v cc ph lc km
theo nu c), ngc li nu l giao din ph lc th s hi c xo ph lc ny
khng v cho php xo ph lc hin ti.
y l chc nng duy nht xo ph lc trong trng hp ph lc khng
cn thit na.
Kch hot chc nng ny bng cch nhn nt chut tri vo nt Xo hoc bm
phm tt <Alt> + X.
Thng tin lin quan: Thm mi ph lc
Kt xut t khai
S dng chc nng ny kt xut d liu k khai trn mn hnh ra file excel,
17/215
Ti liu hng dn s dng
HTKKv3.2.3
ng dng kim tra d liu v ch cho php kt xut ra file khi d liu khng cn
li. Kch hot chc nng ny bng cch nhn nt chut tri vo nt Kt xut
hoc bm phm tt <Alt> + K.
Kt xut XML
S dng chc nng ny kt xut d liu k khai trn mn hnh ra file XML,
ng dng kim tra d liu v ch cho php kt xut ra file khi d liu khng cn
li. Kch hot chc nng ny bng cch nhn nt chut tri vo nt Kt xut
XML hoc bm phm tt <Alt> + T.
Nhp t XML
S dng chc nng ny nhn d liu t khai t file XML c cu trc theo ng
cu trc chun quy nh. Kch hot chc nng ny bng cch nhn nt chut tri
vo nt Nhp t XML hoc bm phm tt <Alt> + P
Thot mn hnh k khai

S dng chc nng ny thot chc nng k khai. Kch hot chc nng ny
bng cch nhn nt chut tri vo nt ng hoc bm phm tt <Alt> + N.
1.2.13 Kim tra v thng bo k khai sai
Kim tra
Kim tra li l bc c thc hin u tin trc khi ghi, in hoc kt xut t
khai. H thng s kim tra xem tt c cc mc bt buc phi nhp c in
thng tin cha? ng thi i chiu kim tra gia cc ch tiu c ng theo quy
nh k khai khng? Nu c li k khai th vn c ghi nhng khng th in
hoc kt xut t khai.
Thng bo sai
Nu k khai sai h thng s thng bo c li k khai, tt c cc k khai li s
hin th vi nn mu hng v c mt du pha gc trn bn phi . Khi a
con chut vo du ny h thng t hin th ni dung li v hng dn sa.
H thng t ng nhy v b li u tin. Di y l mt v d v thng bo
li.
18/215
Ti liu hng dn s dng
HTKKv3.2.3
Thc hin cc bc sau y sa li:

o Bc 1: a con chut vo du mu h thng hin th ni dung v hng
dn sa li
o Bc 2: Thc hin sa li, hy bm F1 nu cn hng dn chi tit cho mc k
khai ny.
o Bc 3: Bm nt "Ghi" hoc "In" hoc "Kt xut" h thng kim tra li d
liu sau khi sa.
o Bc 4: Lp li cc bc t 1 n 3 cho n khi h thng khng xut hin thng
bo li.
o Khi c th In hoc kt xut t khai.
1.2.14 Sao lu d liu

Trong trng hp cn ci t li my tnh hoc chuyn ng dng t my ny
sang my khc th s xut hin nhu cu chuyn d liu k khai t ni ny sang
ni khc. Vic c thc hin bng chc nng sao lu v phc hi d liu.
T menu "Cng c", chn chc nng Sao lu d liu.
19/215
Ti liu hng dn s dng
HTKKv3.2.3
Nhp vo tn file sao lu (v d backup). Bm nt "Save" thc hin sao

lu ton b d liu k khai ra file ny.
Chy chc nng "Phc hi" thc hin khi phc li d liu sao lu.
1.2.15 Phc hi d liu
T menu "Cng c", chn chc nng Phc hi d liu.
20/215
Ti liu hng dn s dng
HTKKv3.2.3
Nhp vo file cha d liu sao lu (ng dn y ). Bm nt "Open"

thc hin khi phc li ton b d liu sao lu vo ng dng.
1.2.16 Kt xut ra file PDF
Trong trng hp ngi s dng khng c my in laser hoc c mc ch khc
th c th kt xut t khai ra file .PDF thc hin iu cn lm 3 bc sau:
Ci t phn mm h tr kt xut ra file PDF

Vo th mc PDF Writer, ln lt chy ci t 2 file Converter.exe v
CuteWriter.exe (theo hng dn trn mn hnh).
Ci xong trong mc Start -> Settings -> Printers and Faxes s xut hin my in
tn l CutePDF Writer.
Cu hnh kiu giy A4 cho my in CutePDF Writer, bng cch kch phi chut
vo tn my in, chn mc Device Settings, ti mc From To Tray Assignment
(Onlyone) chn kiu A4.
21/215
Ti liu hng dn s dng
HTKKv3.2.3
Kt xut t khai ra file PDF

T ng dng h tr k khai, m t khai cn kt xut. Chn nt In s xut hin
mn hnh:
Chn my in tn l CutePDF Writer, bm nt In. H thng s hi tn file.

Ngi dng g tn file v bm Save.
22/215
Ti liu hng dn s dng
HTKKv3.2.3
In t khai t file PDF

in t khai ra ng th cn phi ci t v in t bn Acrobat Reader 5. Ci t
bng cch chy file AcrobatReader5.exe trong a CD. Sau m file t khai
va kt xut ra v chn Print.
23/215
Ti liu hng dn s dng
HTKKv3.2.3
Ch : Nu trong t khai bao gm c cc trang c kh giy A4 dc v A4 ngang

th khi in ch c php chn In ln lt cc trang. Khi in n trang c kh giy
A4 ngang nhn vo nt Properties thit lp li thng s trang In nh sau:
Trong ca s lm vic Advanced chn mc Layout Options\Orientation v thit

lp li thng s l Landscape (In ngang). Nhm OK tr li mn hnh chn
thng s In ban u.
Sau khi In xong cc trang c kh giy A4 ngang cn thit lp thng s Layout
Options\Orientation tr li gi tr Portrait tip tc In cc trang c kh giy A4
dc.
B cc check trc khi nhm OK In:
Sharink oversized pages to paper size
Expand small pages to paper size
Auto-rotate and center pages
1.2.17 Danh mc
Chc nng ng k danh mc dng ng k cc danh mc biu thu doanh
24/215
Ti liu hng dn s dng
HTKKv3.2.3
nghip thng s dng ca hai loi t khai thu ti nguyn v thu tiu th c
bit. Nu khng s dng chc nng ny th mc nh tt c cc danh mc s
c a vo danh sch chn trong cc t khai ny khi k khai.
Ngoi ra, vi danh mc biu thu tiu th c bit chc nng ng k danh mc
cn cho php ngi dng thay i gi tr bao b (nu c) tng ng vi thng t
(quyt nh) ca tng cc thu pht hnh.
Bng danh mc thu dng k khai lun l hin hnh i vi ngy h thng,
khng th m bng danh mc ht thi hn hiu lc so vi ngy h thng.
Chy chc nng ny nh sau:
S dng chc nng ny ng k danh mc biu thu ti nguyn v thu tiu
th c bit tn ti trong h thng d liu. Chy chc nng ny nh sau:
T menu "Cng c", chn chc nng ng k danh mc. Trn mn hnh xut
hin ca s lm vic nh sau:
y l danh mc "Biu thu ti nguyn". Mun ng k biu thu no ngi s

dng chn vo dng c mt hng tng ng.
Sau khi ng k xong danh mc cho biu thu n nt "Ghi" lu thng tin
ng k vo d liu ring ca doanh nghip. V chn nt "ng" kt thc
lm vic.
Tng t nh vy ng k danh mc biu thu tiu th c bit ngi s
dng chn ca s lm vic tip theo "Biu thu tiu th c bit" cui ca s
lm vic:
25/215
Ti liu hng dn s dng
HTKKv3.2.3
1.2.18 Tra cu t khai

S dng chc nng ny tra cu t khai tn ti trong h thng d liu ca
doanh nghip. Chy chc nng ny nh sau:
T menu "Cng c", chn chc nng Tra cu t khai. Trn mn hnh xut
hin ca s lm vic nh sau:
Khi bt u lm vic h thng mc nh chn loi t khai l tt c v t k k

khai, n k k khai l nm hin ti.
26/215
Ti liu hng dn s dng
HTKKv3.2.3
Trong danh sch th xung "Loi t khai" chn loi t khai thc hin tra cu.
Sau khi la chn xong loi t khai tra cu h thng s t ng thay i kiu
nhp k k khai cho ph hp. Ngi s dng c th thay i gi tr t k, n
k mc nh cho ph hp vi iu kin tra cu c th.
V d: Khi chn "T khai GTGT khu tr" h thng s t ng in gi tr l
nm v thng hin ti v 2 nhp t k n k (T k: 08/2008, n k:
08/2008). Tng t nu ngi s dng chn "T khai TNDN tm np qu" 2
nhp t k n k s c gi tr l qu v nm hin ti (T k: 08/2008, n k:
08/2008). Trong trng hp ngi s dng chn loi t khai l "Tt c" hoc
"T khai quyt ton nm" th gi tr 2 nhp t k n k ch l nm hin ti
(2008).
Ch : Nu 2 nhp t k, n k c xa trng h thng s cho php cho cu
ton b cc t khai ( khng ph thuc v iu kin k k khai). Nu mt trong 2
nhp c xa trng h thng ch tra cu da trn nhp c gi tr.
Sau khi la chn xong cc iu kin loi t khai v k k khai thc hin
tra cu ngui s dng c th n phm "Enter", t hp phm "Alt+C" hay nhn
vo nt "Tra cu" thc hin tra cu.
V d di y thc hin tra cu tt c cc t khai c k k khai t thng 1 n
thng 12 nm 2008:
c th m mt t khai hin th trn kt qu tra cu ngi s dng chn

ng t khai cn m c nh du bng dng mu xanh trn mn hnh hin th
kt qu sau c th n t hp phm "Alt+M" hoc nhn vo nt "M" thc
hin chc nng m t khai.
Ch : Nhng dng c mu tng ng vi nhng t khai c k hiu lc
khng ng. Ngi s dng khng th s dng chc nng "M" i vi nhng
27/215
Ti liu hng dn s dng
HTKKv3.2.3
t khai ny.
c th xa mt hay nhiu t khai hin th trn kt qu tra cu ngi s
dng check chn vo cc chn c dng tng ng vi cc t khai cn xa sau
c th n t hp phm "Alt+X" hoc nhn vo nt "Xa" thc hin chc
nng xa t khai. Mn hnh xut hin thng bo nh sau:
Chn "C" nu mun thc s xa d liu v "Khng" nu ngc li.

Ch : la chn tt c cc t khai hin th trn ca s lm vic ngi s
dng c th check chn vo nt chn trn cng ca ca s hin th kt qu tra
cu
2
M BO CA C QUAN THU
2.1 Bn quyn
ng dng h tr k khai thu thuc bn quyn ca Tng cc thu nh nc Vit

Nam. ng dng h tr k khai c Tng cc thu pht min ph cho cc c s
sn xut kinh doanh nhm h tr cc n v ny trong qu trnh k khai thu.
Bn quyn c php lut nh nc Vit Nam bo h.
2.2 Tnh tin cy
Tng cc thu Vit Nam m bo cht lng ca ng dng h tr k khai, mi

thng tin c k khai v kim tra trong ng dng ny m bo ng theo php
lut quy nh v c c quan thu chp nhn. Tuy nhin khi s dng nn kim
tra cn thn cc thng tin k khai m bo chnh xc.
28/215
Ti liu hng dn s dng
HTKKv3.2.3
2.3 Bn cn in t khai
Sau khi k khai bn cn phi in t khai c m vch 2 chiu, k tn, ng du v

np cho c quan thu theo ng quy nh hin hnh. n v k khai k tn ng
du th hin cam kt m bo thng tin k khai l chnh xc v chu trch nhim
trc php lut v cc thng tin ny. M vch ch c ngha m ho cc thng
tin k khai trn t khai thnh dng c th c c bng my.
2.4 Lu tr t khai
Mc d d liu t khai c lu trong ng dng, nhng c s sn xut kinh

doanh vn phi lu tr bn in c k tn ng du phc v cho cng tc
thanh kim tra sau ny.
29/215
Ti liu hng dn s dng
HTKKv3.2.3
HNG DN S DNG CC CHC NNG K KHAI
3.1 K khai thng tin chung ca doanh nghip
C s kinh doanh phi ghi y cc thng tin c bn ca c s kinh doanh

theo ng k thu vi c quan thu vo cc m s trn t khai nh:
M s thu: Ghi m s thu c c quan thu cp khi ng k np thu.
Tn Ngi np thu: Khi ghi tn c s kinh doanh phi ghi chnh xc tn nh
tn ng k trong t khai ng k thu, khng s dng tn vit tt hay tn
thng mi.
a ch tr s: Ghi ng theo a ch ni t vn phng tr s ng k vi c
quan thu.
S in thoi, s Fax v a ch E-mail ca doanh nghip c quan thu c th
lin lc khi cn thit.
Ngnh ngh kinh doanh chnh, s ti khon ngn hng v ngy bt u nm ti
chnh i vi t khai thu nhp doanh nghip v thu nhp c nhn.
Nu c s kinh doanh c i l thu th ghi y cc thng tin c bn ca i
l thu theo ng k vi c quan thu vo cc m s trn t khai nh cc thng
tin ca c s kinh doanh
Nu c s thay i cc thng tin trn, Ngi np thu phi thc hin ng k b
sung vi c quan thu theo qui nh hin hnh v k khai theo cc thng tin
ng k b sung vi c quan thu.
3.2
Cc quy nh v tnh nng h tr hng dn k khai chung ca ng dng:
Cc quy nh chung:
T khai thu c gi n c quan thu c coi l hp l khi:
T khai c lp v in ng mu quy nh
C ghi y cc thng tin v tn, a ch, m s thu, s in thoi... ca
ngi np thu.
c ngi i din theo php lut ca ngi np thu k tn v ng du vo
cui ca t khai.
C km theo cc ti liu, bng k, bng gii trnh theo ch quy nh.
Mc ch:
Ngi dng nhp cc thng tin cho t khai, lu li vo h thng my tnh v in
ra cc t khai theo quy nh hin hnh c m ha bng m vch np cho cc
c quan thu.
Tnh nng h tr hng dn k khai:
Ti liu hng dn k khai l mt ti liu c lp nm ngoi ti liu hng dn
30/215
Ti liu hng dn s dng
HTKKv3.2.3
s dng h thng HTKK 3.1.3 Tuy nhin trong ti liu tr gip ca chng
trnh s ni chi tit n hng dn k khai cho tng ch tiu. Bn hy xem ti
liu hng dn k khai hoc n phm F1 trn bn phm khi s dng h thng
HTKK 3.1.3 Bn s c tr gip chi tit v Hng dn k khai thu theo tng
biu mu thu tng ng trn ng dng.
Ngi thc hin cc chc nng k khai l: K ton doanh nghip.
3.3 Hng dn thc hin chc nng k khai thu GTGT
3.3.1 T khai thu gi tr gia tng khu tr mu 01/GTGT

Cch gi:
T menu chc nng K khai/Thu GTGT chn T khai GTGT khu tr
(01/GTGT) khi mn hnh k khai s hin th ra nh sau.
bt u thc hin k khai t khai thu bn cn la chn cc thng tin u vo

nh:
o K tnh thu: ng dng s mc nh k tnh thu bng thng hoc qu
hin ti -1, bn c th nhp k tnh thu m mun k khai nhng khng
c chn k tnh thu ln hn thng hoc qu hin ti. i vi t khai
qu, h thng cho php nhp t qu 3/2013 tr i v khng c php k
khai thng qu trng nhau
o Trng thi t khai: Bn hy chn trng thi t khai l T khai ln u hay
T khai b sung.
o Chn ngnh ngh kinh doanh: Bn hy la chn nghnh ngh kinh doanh
ca n v mnh trong Danh mc ngnh ngh kinh doanh gm c 3 loi
ngnh ngh:
Ngnh hnh sn xut kinh doanh thng thng
31/215
Ti liu hng dn s dng
HTKKv3.2.3
T hot ng thm d, pht trin m v khai thc du, kh thin

nhin
T hot ng x s kin thit ca cc cng ty x s kin thit
o Chn cc ph lc i km t khai: Chng trnh mc nh khng chn cc
ph lc cn k khai. Bn hy chn cc ph lc cn k khai khi phi k
khai. Sau nhn vo nt lnh ng hin th ra t khai GTGT
khu tr mu 01/GTGT.
A.Trng hp khi t khai ln u
Trn form Chn k tnh thu chn trng thi t khai l T khai ln u sau
nhn nt ng , mn hnh k khai hin th ra nh sau:
Hng dn nhp d liu :

Phn thng tin chung: trn mn hnh chi tit s ly d liu c k khai trong
chc nng "Thng tin doanh nghip" v hin th cc thng tin sau:
o Tn t khai
o K tnh thu
o M s thu
32/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ngi np thu
o M s thu ca i l
o Tn i l thu
Phn Thng tin chi tit
Cc ch tiu chi tit nhn gi tr mc nh (s 0), ring ch tiu s [21] mc nh
l trng.
Chi tit ch tiu cn nhp:
o Nhp cc ch tiu [23], [24], [25], [26], [29], [30], [31], [32], [33], [37],
[38], [39], [40b], [42] dng s
Chi tit ch tiu ng dng t tnh:
o Ch tiu [21]: Nu bn la chn Khng pht sinh hot ng mua bn
trong k th ng dng s kha khng cho k khai cc ch tiu t [23] n
[35]. Nu cc ch tiu ny k khai th ng dng a ra thng bo Cc
s liu c trong cc ch tiu pht sinh trong k s b xa bng 0. Bn c
ng khng?. Nu bn chn C th ng dng thc hin kha cc ch
tiu ny v t li gi tr bng 0, nu bn chn Khng th ng dng s
quay li mn hnh k khai v cho php bn k khai tip cc ch tiu ny.
o Ch tiu s [22]: Ch tiu Thu GTGT cn c khu tr k trc chuyn
sang [22] c ly t ch tiu [43] ca k trc chuyn sang cho php
sa. Nu sa khc vi ch tiu [43] ca k trc th ng dng a cu
cnh bo vng Gi tr ca ch tiu ny khc vi gi tr ca ch tiu k
trc chuyn sang. ngh xem li. v vn cho php in t khai. Nu
khng c t khai k trc th t gi tr mc nh bng 0 v cho php
NSD nhp gi tr. Cc trng hp h tr chuyn t ch tiu [43] ca k
trc sang ch tiu [22] ca k sau l:
o Chuyn t t khai thng sang t khai thng
o Chuyn t t khai qu sang t khai qu
o Chuyn t t khai thng sang t khai qu: chuyn t thng 3 sang
qu 2, chuyn t thng 6 sang qu 3, chuyn t thng 9 sang qu 4,
chuyn t thng 12 sang qu 1 nm sau.
o Chuyn t t khai qu sang t khai thng: chuyn t qu 1 sang
thng 4, chuyn t qu 2 sang thng 7, chuyn t qu 3 sang thng
10, chuyn t qu 4 sang thng 1 nm sau.
o Ch tiu [23], [24]: ng dng h tr t ng ly ln t bng k mua vo
(01-2/GTGT), [23] = Tng ct (9) ca dng 1 + dng 2 + dng 3 trn
bng k 01-2/GTGT, [24] = Tng ct (11) ca dng 1 + dng 2 + dng 3
trn bng k 01-2/GTGT
o Ch tiu [25]: ng dng h tr t ng a ln bng cch ly tng ca ct
(11) dng 1 trn bng k 01- 2/GTGT + Dng 5 phn B trn bng k 014A/GTGT + Dng 7 phn B trn bng k 01-4B/GTGT, cho php sa,
khc cng thc cho cnh bo vng. Nu trong trng hp khng c ph
33/215
Ti liu hng dn s dng
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
HTKKv3.2.3
lc th ch tiu [25] cho nhp v khng kim tra rng buc g

Ch tiu [26]: ng dng h tr t ng ly ln t ct (9) Tng dng 1)
trn bng k bn ra (01-1/GTGT) v khng cho sa.
Ch tiu [27] = Ch tiu [29] + Ch tiu [30] + Ch tiu [32]
Ch tiu [28] = Ch tiu [31] + Ch tiu [33]
Ch tiu [29]: ng dng h tr t ng ly ln t tng ct (9) dng 2 trn
bng k bn ra (01-1/GTGT) v khng cho sa.
Ch tiu [31]: ng dng h tr t ng ly ln t Tng ct (10) dng 3
trn bng k 01_1/GTGT, kim tra vi cng thc (ch tiu [30] * 5% +
ngng (0,01% v 100 000)), nu vt qu gi tr trn th ng dng a
ra cnh bo vng S thu khng tng ng vi Doanh thu v thu sut
Ch tiu [33]: ng dng h tr t ng ly ln t Tng ct (10) dng 4
trn bng k 01_1/GTGT, kim tra vi cng thc (ch tiu [32] * 10% +
ngng), nu vt qu gi tr trn th ng dng a ra cnh bo vng S
thu khng tng ng vi Doanh thu v thu sut
Ch tiu [34] = [34] = [26] + [27] v khng c sa
Ch tiu [35] = [35] = [28] v khng c sa
Ch tiu [36] = c tnh theo cng thc [36] = [35] - [25] v khng c
sa
Ch tiu [39]: Nu khi k khai c km bng k 01_5/GTGT th ch tiu
ny s c ly ln t dng Tng cng s tin thu np trn bng k
01-5/GTGT
Ch tiu [40a]
Nu [36] - [22] + [37] - [38] -[39] >=0 th [40a] = [36] - [22] + [37] [38] -[39]
Nu [36] - [22] + [37] - [38] -[39] <0 th [40a] = 0
Ch tiu [40b]: NNT t nhp bng ch tiu [28a] trn t khai 02/GTGT,
kim tra [40b] <= [40a]
Ch tiu [40]: c tnh theo cng thc [40] = [40a] [40b]
Ch tiu [41]
Nu [36] - [22] + [37] - [38] -[39] < 0 th [41] = [36] - [22] + [37] [38] -[39]
Nu [36] - [22] + [37] - [38] -[39] >=0 th [41] = 0
Ch tiu [43]: c tnh theo cng thc [43] = [41] [42], Khng c
sa ch tiu ny. Ch tiu ny s c chuyn ln ch tiu [11] ca k tnh
thu tip theo lin k
34/215
Ti liu hng dn s dng
HTKKv3.2.3
o i vi k k khai thng 4, 5, 6 /2012 nu NNT thuc i tng c gia

hn th check vo Gia hn v la chn l do c gia hn trong
combobox L do gia hn gm:
DN va v nh c gia hn theo NQ13/NQ-CP
DN c nhiu lao ng c gia hn theo NQ13/NQ-CP
Nu NNT check Gia hn m khng chn 1 trong 2 gi tr trn th
ng dng s a ra cu cnh bo Bn phi chn l do gia hn v
khng cho in
Nhp ph lc 01-1/GTGT ( Bng k hng ho dch v bn ra)
Chi tit cc ch tiu cn nhp:
o Ct (1) - STT : Chng trnh t ng tng ln khi thm dng
o Ct (2) - K hiu mu ha n: Kiu text, bt buc nhp, di ti a
20 k t
o Ct (3) K hiu ha n: NSD nhp kiu text, ti a 20 k t
o Ct (4) - S ha n: Cho php NSD nhp kiu text, ti a 20 ch s
o Ct (5) Ngy, thng, nm pht hnh : Cho php NSD nhp, kim tra
ng theo nh dng dd/mm/yyyy v phi nm trong k tnh thu.
Nu ngy thng nm pht hnh khng nm trong k tnh thu th ng
dng h tr a ra cnh bo Ngy thng nm pht hnh ha n
phi nm trong k tnh thu
o Ct (6) -Tn ngi mua : Cho php NSD nhp kiu text, ti a 100 k
t
o Ct (7) -MST ngi mua : Cho php NSD nhp ti a 14 k t v
kim tra cu trc, cho php null.
o Ct (8) - Mt hng : Cho php NSD nhp kiu text,ti a 300 k t,
cho php null
o Ct (9) - Doanh s bn cha c thu : Cho php NSD nhp kiu s,
lm trn n ng (>= 5 th lm trn ln, <5 th lm trn xung)
o Ct (10) - Thu GTGT: ng dng h tr t tnh tng ng vi thu
sut ca cc dng tng ng, lm trn n ng (>= 5 th lm trn ln,
<5 th lm trn xung)
Dng 1: trng
Dng 2: Bng gi tr ct (9) * 0%.
Dng 3: Bng gi tr ct (9) * 5%, cho php sa trong ngng
0,01% v 100 000, nu vt qu ngng trn th ng dng a
ra cnh bo vng Gi tr thu GTGT vt qu ngng cho
php
Dng 4: Bng gi tr ct (9) * 10%, cho php sa trong ngng
0,01% v 100 000, nu vt qu ngng trn th ng dng a
ra cnh bo vng Gi tr thu GTGT vt qu ngng cho
php
35/215
Ti liu hng dn s dng
HTKKv3.2.3
Dng 5: Cho php NSD nhp kiu s

o Ct (11) - Ghi ch : Cho php NSD nhp kiu text, ti a 250 k t,
cho php null.
o Tng doanh thu HHDV bn ra (**) = Tng cng Ct 9 ca (tng dng
1 + tng dng 2 + tng dng 3 + tng dng 4)
o Tng doanh thu HHDV bn ra chu thu GTGT(***) = Tng cng Ct
9 ca (tng dng 2 + tng dng 3 + tng dng 4)
o Tng thu GTGT ca HHDV bn ra (****) = Tng cng Ct 10 ca
(tng dng 2 + tng dng 3 + tng dng 4)
Bm F5 thm dng
Bm F6 xo dng ti v tr con tr
Cc ch tiu t ng a ln hoc kim tra vi t khai 01/GTGT :
o Dng tng hng 1 ct 9 ca bng k a ln ch tiu [26] ca t khai
o Dng tng hng 2 ct 9 a ln ch tiu [29] ca t khai
Cc iu kin kim tra :

o Kim tra Nu trn ph lc 01-1/GTGT c d liu dng Hng ha,
dch v chu thu sut thu GTGT 0% (*) th bt buc phi c phc
lc 01-3/GTGT
Ngoi cch nhp trc tip vo chng trnh c th chn chc nng Nhn d
liu t file:
Nhp vo nt Ti bng k :
36/215
Ti liu hng dn s dng
HTKKv3.2.3
o Chn n file Excel bng k ca mnh (Lu : file ny phi da trn mu

chun do Tng Cc Thu ban hnh. Trong file template ny c mt Sheet
hng dn lm template chun)
o n vo nt Open a d liu vo chng trnh
o D liu c a vo cng c kim tra nh cch nhp trc tip, nu d
liu no sai th gi tr s t l trng hoc = 0
Nhp ph lc 01-2/GTGT ( Bng k hng ho dch v mua vo)
Mu ny dng lm ph lc cho c t khai mu 01/GTGT v 02/GTGT.
i vi t khai 01/GTGT th trn 01-2/GTGT khng cho k khai dng 4 Hng
ho, dch v dng cho d n u t.
o i vi t khai 02/GTGT th trn 01-2/GTGT ng dng khng cho hin
th 3 dng u
o Ha n, chng t bin lai np thu:
o Ct (2) - K hiu mu ha n: Kiu text, bt buc nhp, di ti a 20
k t
o Ct (3) - K hiu ha n: Cho php NSD nhp kiu text, ti a 20 k t
o Ct (4) - S ha n: Cho php NSD nhp kiu text, ti a 20 k t
o Ct (5) Ngy, thng, nm pht hnh : Cho php NSD nhp, kim tra
ng theo nh dng dd/mm/yyyy v phi nh hn hoc bng ngy cui
k tnh thu. Nu ngy thng nm pht hnh ln hn ngy cui ca k
tnh thu th ng dng h tr a ra cnh bo Ngy thng nm pht
hnh ha n phi nh hn hoc bng ngy cui ca k tnh thu.
o Ct (6) -Tn ngi bn : Cho php NSD nhp kiu text, ti a 100 k t.
o Ct (7) -MST ngi bn : Cho php NSD nhp ti a 14 k t v kim tra
cu trc, cho php null.
o Ct (8) - Mt hng : Cho php NSD nhp kiu text, cho php null
o Ct (9) Gi tr HHDV mua vo cha c thu: Cho php NSD nhp s
nguyn
o Ct (10) Thu sut : Cho php NSD chn 1 trong 3 gi tr 0%, 5% v
10%
o Ct (11) Thu GTGT: ng dng h tr t tnh = ct (9) * ct (10), lm
trn n ng (>=5 lm trn ln 1, <5 lm trn xung 0). Cho php sa
trong ngng 0,01% v 100 000, nu vt qu ngng trn th ng dng
a ra cnh bo vng Gi tr thu GTGT vt qu ngng cho php
o Ct (12) Ghi ch hoc thi hn thanh ton tr chm: Cho php NSD
nhp kiu text, cho php Null
37/215
Ti liu hng dn s dng
HTKKv3.2.3
o Tng gi tr HHDV mua vo = Tng cng ct 9 ca (Tng dng 1 + tng

dng 2 + tng dng 3 + tng dng 4).
o Tng s thu GTGT ca HHDV mua vo = Tng cng ct 11 ca (Tng
dng 1 + tng dng 2 + tng dng 3 + tng dng 4).
Bm F5 thm dng (thng tin ny hin th ln phn hng dn pha
di bn tri mn hnh).
Bm F6 xo dng ti v tr con tr (thng tin ny hin th ln phn
hng dn pha di bn tri).
Nhn d liu t file : tng t nh mu 01-1/GTGT
Ph lc 01-3/GTGT ( Bng k hng ha, dch v c p dng thu
sut thu GTGT 0%)
o Ct (2) - S hp ng xut khu: NSD nhp kiu text, ti a 50 k t.
o Ct (3) Ngy hp ng xut khu: NSD nhp kiu dd/mm/yyyy
o Ct (4) - Ngoi t: Cho php NSD nhp kiu text, ti a 50 k t
o Ct (5) ng Vit Nam : Cho php NSD nhp s nguyn.
o Ct (6) Hnh thc, phng thc thanh ton: Cho php NSD nhp kiu
text, ti a 100 k t.
o Ct (7) - Thi hn thanh ton : Cho php NSD nhp text, ti a 20 k t.
o Ct (8) - T khai s : Cho php NSD nhp kiu text, ti a 20 k t.
o Ct (9) Ngy ng k t khai hng ha xut khu: Cho php NSD nhp
kiu dd/mm/yyyy.
o Ct (10) Ngoi t : Cho php NSD nhp kiu text, ti a 50 k t.
o Ct (11) ng Vit Nam: Cho php NSD nhp s nguyn.
o Ct (12) S ha n xut khu: Cho php NSD nhp kiu text, ti a 20
k t.
o Ct (13) Ngy ha n xut khu: Cho php NSD nhp kiu
dd/mm/yyyy. Kim tra ngy ha n xut khu phi nm trong k tnh
thu tng ng (thng/qu), nu khc th cnh bo Ngy ha n
xut khu phi nm trong k tnh thu.
o Ct (14) - Ngoi t: NSD nhp kiu text, ti a 50 k t
o Ct (15) - ng Vit Nam: NSD nhp kiu s nguyn.
o Ct (16) - S chng t thanh ton qua ngn hng: NSD nhp kiu text, ti
a 20 k t.
o Ct (17) Ngy: NSD nhp kiu dd/mm/yyyy
o Ct (18) - Ngoi t: NSD nhp kiu text, ti a 50 k t.
o Ct (19) - ng Vit Nam: NSD nhp kiu s nguyn.
o Ct (20) - S vn bn xc nhn vi pha nc ngoi: NSD nhp kiu text,
ti a 20 k t.
o Ct (21) Ngy: NSD nhp kiu dd/mm/yyyy
38/215
Ti liu hng dn s dng
o
o
o
o
o
o
o
o
o
o
o
o
o
HTKKv3.2.3
Ct (22) - Ngoi t: NSD nhp kiu text, ti a 50 k t.

Ct (23) - ng Vit Nam: NSD nhp s nguyn.
Ct (24) - S hp ng nhp khu: NSD nhp kiu text, ti a 20 k t.
Ct (25) Ngy: NSD nhp kiu dd/mm/yyyy
Ct (28) - T khai s: NSD nhp kiu text, ti a 20 k t.
Ct (29) Ngy ng k: NSD nhp kiu dd/mm/yyyy
Ct (32) Chng t thanh ton b tr khc: Nhp kiu text ti a 100 k t
Ghi ch: Nhp kiu text, ti a 250 k t.
Cc ti liu khc (nu c): NSD nhp kiu text, ti a 250 k t
Nhp ph lc 01-4A/GTGT (Bng phn b s thu c khu tr trong k)

o Nhp cc ch tiu kiu s, A1, A2, A3, B1, B2, B4 kiu s
o Cc ch tiu tnh ton:
A = A1 + A2 + A3
B3 = B2/B1
B5 = B4 * B3
Trng trng hp c ph lc 01_1/GTGT v 01_2/GTGT nh
km th ng dng h tr t ly cc ch tiu A1, A2, A3, B1, B2,
B4 t cc ph lc ny ln, c th sa
A1 = Tng ct (11) dng 1 trn ph lc 01_2/GTGT
B1 = Tng doanh thu hng ha, dch v bn ra (*) trn
ph lc 01_1/GTGT
B2 = Tng doanh thu hng ha, dch v bn ra chu thu
GTGT (**) trn ph lc 01_1/GTGT
B4 = Tng ct (11) dng 3 trn ph lc 01-2/GTGT
Nhp ph lc 01-4B/GTGT ( Bng phn b s thu c khu tr trong
nm)
o Chi tit cc ch tiu: Nhp cc ch tiu A1, A2, A3, B1, B2, B4, B6
dng s, khng m
o Cc ch tiu t tnh:
A1 = Tng ct (11) dng 1 trn t 01-2/GTGT ca t khai k
39/215
Ti liu hng dn s dng
HTKKv3.2.3
khai trong nm (nu c t khai b sung th ly trn t khai b

sung ln cui), cho php sa.
A2 = Tng ct (11) dng 2 trn t 01-2/GTGT ca cc t khai
k khai trong nm (nu c t khai b sung th ly trn t khai
b sung ln cui), cho php sa.
A3 = Tng ct (11) dng 3 trn t 01-2/GTGT ca cc t khai
k khai trong nm (nu c t khai b sung th ly trn t khai
b sung ln cui), cho php sa.
A = A1 + A2 + A3
Ch tiu B1 = Tng doanh thu hng ha, dch v bn ra (**)
trn bng k 01_1/GTGT trong c nm, cho php sa
Ch tiu B2 = Tng doanh thu hng ha, dch v bn ra chu
thu GTGT (***) trn bng k 01_1/GTGT trong c nm, cho
php sa
B3 = B1 + B2
B5 = B4 * B3
B7 = B5 B6
Nhp ph lc 01-5/GTGT ( Bng k s thu np vng lai ngoi tnh)

Chi tit cc ch tiu cn nhp
o Ct (2); (4): NNT t nhp kiu text. Nu ct (6) >0 th bt buc nhp
ct (2)
o Ct (5): Chn trong danh mc c quan thu qun l
o Ct (3): T nhp kiu ngy thng v khng c ln hn ngy hin
ti. Nu ct (6) >0 th bt buc nhp ct (3)
o Ct (6): T nhp kiu s, khng m
Nhp ph lc 01-6/GTGT (Bng phn b thu gi tr gia tng cho a
phng ni ng tr s chnh v cho cc a phng ni c c s sn
xut trc thuc khng thc hin hch ton k ton):
Phn Thng tin chung:
o Ch tiu [06] = ch tiu [40] trn t khai 01/GTGT
o Ch tiu [07] = ch tiu [34] trn t khai 01/GTGT
Phn thng tin chi tit:
Cc ch tiu nhp:
Ch tiu [08]: Chng trnh t ng tng ln khi thm dng
Ch tiu [09]: cho php NSD nhp, dng text, di ti a 100.
Ch tiu [10] cho php NSD nhp, kim tra cu trc ca MST.
40/215
Ti liu hng dn s dng
HTKKv3.2.3
Ch tiu [11]: Chn trong Danh mc c quan thu qun l

Ch tiu [12], [13] cho php NSD nhp, dng s khng m
Cc ch tiu t tnh ton: ng dng h tr tnh theo cng thc
Ch tiu [14] = ch tiu [12] + ch tiu [13]
Ch tiu [15] = (1% * [12]) + (2% * [13])
Ch tiu [16]= Tng cc ch tiu [15]
Nu [06] < [16] th ch tiu [17]= [06] *( [14] / [07]), Khi Ghi d liu th
kim tra [06] >= [16], nu khng tha mn th thng bo xo d liu ct
17 (ct 9).
Ch tiu [18] = tng cc ch tiu [17], kim tra <= ch tiu [06], ngc li th
cnh bo .
Ch tiu [19]= [06] [16]
Ch tiu [20] = [06] [18] nu [06] < [16], ngc li th [20] = 0
Nhp ph lc 01-7/GTGT (Bng k t xe my)
o Cc ch tiu cn nhp
Ct (1) - STT : Chng trnh t ng tng ln khi thm dng
Ct (2) Loi xe: Cho php NNT nhp kiu text
Ct (3) n v tnh: Mc nh l Chic, cho php sa
Ct (4), (5), (6): NNT t nhp kiu s khng m, v ct (5) < =
(4)
Ct (7): Nhp kiu text
Cng dng 1- Xe t: Ly tng cc ct (4), (5), (6) ca phn I
Cng dng 2 Xe hai bnh gn my: Ly tng cc ct (4), (5),
(6) ca phn II
Bng k s thu gi tr gia tng phi np ca hot ng sn xut thy in (mu
s 01-1/T-GTGT)
Ct (1) STT: h tr t ng tng, gim.
Ct (2)Tn nh my thy in: NSD t nhp, kiu text, ti a
200 k t.
Ct (3) M s thu: nhp ti a 14 k t, kim tra cu trc m
s thu
Ct (4) S thu GTGT u ra ca hot ng sx thy in:
NSD nhp dng s, khng m, mc nh l 0
Ct (5) S thu GTGT u vo ca hot ng sx thy in:
NSD nhp dng s, khng m, mc nh l 0
Ct (6) S thu GTGT phi np ca hot ng sx thy in:
(6) = (4) (5)
Tng cng ct (4) = Tng cc dng ca ct (4)
41/215
Ti liu hng dn s dng
HTKKv3.2.3
Tng cng ct (5) = Tng cc dng ca ct (5)

Tng cng ct (6) = tng cc dng ca ct (6). Kim tra = dng
tng cng ct (6) trn PL 01-2/T/GTGT. Nu khc th cnh
bo vng Dng tng cng ct (6) trn PL 01-1/T-GTGT phi
bng dng tng cng ct (6) trn PL 01-2/T-GTGT
Bng phn b s thu gi tr gia tng phi np ca CSSX thy in cho cc a
phng (mu s 01-2/T-GTGT)
Ct (1) - STT: nhp kiu text, NSD c th nhp dng 1, 1.1;
1.2....
Ct (2) - Tn nh my: NSD t nhp, kiu text, ti a 200 k
t
Ct (3) - M s thu: NSD nhp ti a 14 k t, kim tra cu
trc MST
Ct Chn: Nu l Nh my thy in th nh du vo chn,
cn nu l a phng phn b th trng v Nu l nh my
thy in th khng nhp d liu ti ct C quan thu qun l
Ct (4) - CQT a phng ni pht sinh hot ng sn xut
thy in: Chn trong danh mc C quan thu qun l cp
Cc
Ct (5) - T l phn b (%):NSD t nhp dng xx,xx
Ct (6) - S thu GTGT phi np: NSD nhp dng s, khng
m, mc nh l 0
Dng Tng cng s thu GTGT phi np: Cho php NSD t
nhp, dng s, khng m. Kim tra = dng tng cng ct (6)
trn PL 01-1/T/GTGT. Nu khc th cnh bo vng Dng
tng cng ct (6) trn PL 01-1/T-GTGT phi bng dng tng
cng ct (6) trn PL 01-2/T-GTGT
B.Trng hp khi t khai b sung
Nu chn trng thi t khai l T khai b sung th trn form Chn k tnh
thu NNT phi nhp thm cc thng tin v ln b sung v ngy lp t khai b
sung nh sau:
42/215
Ti liu hng dn s dng
HTKKv3.2.3
Chn nt ng khi trn form nhp d liu s bao gm 2 sheet T khai

iu chnh v KHBS .
ng dng s ly d liu ca T khai gn nht trong cng k k khai lm d liu
mc nh trn T khai iu chnh (Nu l t khai b sung ln 1 th ly d liu
ca t khai ln u, nu l t khai b sung ln n th ly d liu ln b sung n-1).
NNT s k khai b sung iu chnh trc tip trn T khai iu chnh, k khai
nh t khai thay th, sau ng dng s t ng ly cc ch tiu iu chnh lin
quan n s thu phi np ln KHBS, NNT khng k khai trn KHBS.
n nt Tng hp KHBS cc ch tiu c a ln KHBS gm: [22], [25],
[31], [33], [42]
Chi tit cc ch tiu trn KHBS
o ct S k khai: ly gi tr ca t khai trc
o ct S iu chnh: Ly gi tr c iu chnh trn T khai iu chnh
o Ct Chnh lch gia s iu chnh vi s k khai = S iu chnh - S
k khai
o S ngy np chm c tnh t ngy tip theo sau hn np cui cng ca
t khai n ngy lp KHBS trn ng dng HTKK bao gm c ngy ngh,
ngy l.
o S tin pht np chm: ng dng h tr t ng tnh theo cng thc
o i vi khon tin thu n pht sinh sau ngy 01/07/2013:
Nu s ngy chm np <=90 ngy th s tin pht np chm
= 0,05%* s tin chm np * s ngy.
Nu s ngy chm np >90 ngy th s tin pht np chm =
0,05%* s tin chm np * 90 + 0,07%*s tin chm np *
(s ngy chm np - 90)
o i vi khon tin thu n pht sinh trc ngy 01/07/2013 nhng
sau ngy 01/07/2013 vn cha np th tin chm np c tnh = A
+ B, trong :
43/215
Ti liu hng dn s dng
HTKKv3.2.3
A = 0,05% * s tin chm np * s ngy np chm trc

1/7/2013
B l s tin pht chm np ca s ngy np chm t ngy
01/07/2013 tr i tnh theo cng thc:
Nu s ngy chm np sau 1/7/2013 <=90 ngy th s
tin pht np chm = 0,05%* s tin chm np * s
ngy chm np sau 1/7/2013
Nu s ngy chm np sau 1/7/2013 >90 ngy th s
tin pht np chm c xc nh bng = 0,05%* s
tin chm np * 90 + 0,07%*s tin chm np * (s
ngy chm np sau 1/7/2013 - 90)
Ni dung gii thch v ti liu nh km:
o 1. Ngi np thu t pht hin s tin thu c hon phi np tr
NSNN: Nhp dng s, khng m mc nh l 0
o Lnh hon tr khon thu NSNN hoc Lnh hon tr kim b tr khon
thu NSNN:
o s: Nhp dng text
o ngy: Nhp dng dd/mm/yyyy
o ca: UD h tr cho chn theo danh mc c quan thu qun l
o S ngy nhn c tin hon thu: Nhp dng s, khng m
o S tin chm np: NNT t nhp
o L do khc: Nhp text
Chn nt Ghi hon thnh vic k khai b sung
3.3.2 T khai thu gi tr gia tng cho d n u t mu 02/GTGT
Cch gi:
T menu chc nng K khai/Thu GTGT chn T khai GTGT cho D n
u t (02/GTGT) khi mn hnh k khai s hin th ra nh sau.
44/215
Ti liu hng dn s dng
HTKKv3.2.3

qu, h thng cho php nhp t qu 3/2013 tr i v khng cho php
nhp thng qu trng nhau
o Chn loi t khai (t khai ln u hoc t khai b sung) theo thng hoc
qu, v chn cc ph lc cn k khai sau nhn nt lnh ng
hin th ra t khai GTGT cho D n u t mu 02/GTGT.
Trn form Chn k tnh thu chn trng thi t khai l T khai ln u, sau
45/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu trong h thng k khai HTKK 3.1.3:

o Cc ch tiu t nhp: [21a], [24], [25] , [26], [27], [28a], [30a], [30],
[31] kiu s, khng m.
Kim tra [30] phi nh hn hoc bng ([29] - [30a])
Kim tra [31] phi nh hn hoc bng [29]
Kim tra [28a] <= [21] + [21a]+ [28]
Kim tra ch tiu [28a] <= [28]
Cc ch tiu ng dng h tr t ng tnh ton:
o Ch tiu [21]: t ng chuyn t ch tiu [32] k trc sang, cho php
sa, nu sa khc th cnh bo vng v vn cho in t khai.
o Ch tiu [22]: Bng tng ct (9) dng 4 trn cc ph lc 01_2/GTGT
o Ch tiu [23]: Bng tng ct (11) dng 4 trn cc ph lc 01_2/GTGT
o Ch tiu [28] = [23] + [25] [27]
o Ch tiu [29] = [21] + [21a] + [28] [28a]
46/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [32]= [29] [30a] - [30] [31]

Nhp ph lc 01-2/GTGT ( Bng k hng ho dch v mua vo)
o Nhp chi tit cc ch tiu t ct 2 n ct 10, cho php null cc ct :MST,
mt hng, ghi ch.(Ct MST nu c nhp th kim tra cu trc theo qui
nh ca CQT.)
o Ngy thng nm pht hnh : nhp ngy thng, kim tra ng theo nh
dng dd/mm/yyyy, V ngy thng nm phi nh hn hoc bng k tnh
thu
o Tng gi tr HHDV mua vo = tng ct 9 so snh vi ch tiu [22] trn t
khai
o Tng thu GTGT ca HHDV mua vo = tng ct 11 so snh vi ch tiu
[23] trn t khai
o Bm F5 thm dng (thng tin ny hin th ln phn hng dn pha
di bn tri mn hnh).
o Bm F6 xo dng ti v tr con tr (thng tin ny hin th ln phn
hng dn pha di bn tri).
o Nhn d liu t file : tng t nh mu 01-1/GTGT
thu ng dng cho php NNT chn thm ln b sung v ngy lp t khai b
sung sau nhn nt ng mn hnh k khai s hin th, khi trn form
nhp d liu s bao gm 2 sheet T khai iu chnh v KHBS nh sau:
47/215
Ti liu hng dn s dng
HTKKv3.2.3

48/215
Ti liu hng dn s dng
HTKKv3.2.3
Cc ch tiu c a ln KHBS gm: [21], [21a], [23], [28a], [30], [30a], [31].
cch ly d liu tng t nh t 01/GTGT.
3.3.3 T khai thu gi tr gia tng trc tip mu 03/GTGT
Cch gi:
T menu chc nng K khai/Thu GTGT chn T khai GTGT (03/GTGT)
khi mn hnh k khai s hin th ra nh sau.

49/215
Ti liu hng dn s dng
HTKKv3.2.3

hin th ra t khai GTGT trc tip mu 03/GTGT.
Cc ch tiu NNT t nhp:

o Ch tiu [22], [23], [24], [25]: NSD t nhp, kiu s, khng m
Cc ch tiu t tnh
o Ch tiu [21]: h tr ly gi tr m t ch tiu [26] ca k trc sang, cho
php sa, khng m. Nu k k khai thng/qu 1 th mc nh [21] = 0 v
khng cho php sa
50/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [26]= [22] - [23] - [21] - [24] + [25]

o Ch tiu [27]= [26] x 10%, nu [26] <=0 th [27] =0
Cc ch tiu c a ln KHBS gm: [27] cch ly d liu tng t nh t

01/GTGT.
3.3.4 T khai thu GTGT mu 04/GTGT (Dnh cho ngi np thu tnh thu
theo phng php tnh trc tip trn doanh thu)
Cch gi:
T menu chc nng K khai/Thu GTGT chn T khai GTGT trc tip
(04/GTGT) khi mn hnh k khai s hin th ra nh sau.
51/215
Ti liu hng dn s dng
HTKKv3.2.3

hin th ra t khai GTGT trc tip mu 04/GTGT.
52/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [21], [22], [24], [26], [28]: NSD nhp kiu s, khng m
Cc ch tiu t tnh:
o
o
o
o
o
o
o
o
Ch tiu [23]= [22] * 1%

Ch tiu [25] = [24] * 5%
Ch tiu [27] = [26] * 3%
Ch tiu [29] =[28] * 2%
Ch tiu [30] = [22] + [24] + [26] + [28]
Ch tiu [31] = [23] + [25] + [27] + [29]
Ch tiu [32]= [21] + [30]
Ch tiu [33] = [31]
Ph lc 04-1/GTGT: Bng k ha n, chng t hng ha, dch v bn ra
Phn Thng tin chi tit:

o Ha n, chng t bin lai np thu:
o Ct (2) - K hiu mu ha n: Kiu text, bt buc nhp, di ti
a 20 k t
o Ct (3) - K hiu ha n: Cho php NSD nhp kiu text, ti a 20
k t
53/215
Ti liu hng dn s dng
o
o
o
o
o
o
o
o
HTKKv3.2.3
o Ct (4) - S ha n: Cho php NSD nhp kiu text, ti a 20 k t

o Ct (5) Ngy, thng, nm pht hnh : Cho php NSD nhp, kim
tra ng theo nh dng dd/mm/yyyy v phi nm trong k tnh
thu. Nu ngy thng nm pht hnh khng nm trong k tnh thu
th ng dng h tr a ra cnh bo Ngy thng nm pht hnh
ha n phi nm trong k tnh thu.
Ct (6) -Tn ngi bn : Cho php NSD nhp kiu text, ti a 100 k t.
Ct (7) -MST ngi bn : Cho php NSD nhp ti a 14 k t v kim tra
cu trc, cho php null.
Ct (8) - Mt hng : Cho php NSD nhp kiu text, cho php null
Ct (9) Doanh s bn: Cho php NSD nhp s nguyn
Ct (10) Ghi ch: Cho php NSD nhp kiu text, cho php Null
Tng doanh thu hng ha, dch v bn ra(*) = Tng cng ct 9 ca (Tng
dng 1 + tng dng 2 + tng dng 3 + tng dng 4 + Tng dng 5).
Tng doanh thu hng ha, dch v khng chu thu GTGT(**) = Tng
cng ct 9 ca Tng dng 1
Tng doanh thu hng ha, dch v bn ra p dng t l thu/doanh thu
(***) = Tng ct 9 ca (Tng dng 2 + Tng dng 3 + Tng dng 4 +
Tng dng 5)

nhp d liu s bao gm 2 sheet T khai iu chnh v KHBS .
Cc ch tiu c a ln KHBS gm: [23], [25], [27], [29] cch ly d liu
tng t nh t 01/GTGT.
3.3.5 T khai thu GTGT mu 05/GTGT (Tm np trn doanh s i vi kinh
doanh ngoi tnh)
Cch gi:
T menu chc nng K khai/Thu GTGT chn T khai GTGT (05/GTGT)
hin th ra t khai GTGT mu 05/GTGT.
54/215
Ti liu hng dn s dng
HTKKv3.2.3

o Ch tiu [21], [22]: t nhp, dng s, khng m
o Ch tiu [23]: Mc nh l 1%, khng cho sa
o Ch tiu [24]: Mc nh l 2%, khng cho sa
Cc ch tiu t tnh:
o Ch tiu [25]= [21] * 1%
o Ch tiu [26] = [22] * 2%
o Ch tiu [27] = [25] + [26]
nhp d liu s bao gm 2 sheet T khai iu chnh v KHBS.
Cc ch tiu c a ln KHBS gm: [25], [26] cch ly d liu tng t nh
t 01/GTGT.
3.3.6 T khai Biu thu xc nh thu s thu GTGT c u i theo ngh
55/215
Ti liu hng dn s dng
HTKKv3.2.3
quyt 08/2011/NQ13
Cch gi:
T menu chc nng chn K khai/ Thu Gi Tr Gia Tng chn PL thu
GTGT u i NQ09 (01-7/GTGT). Khi s hin th t khai di dng file
excel:
NSD chn Save As ti file excel t my v, NSD nhp cc ch tiu trn ph

lc. Sau in ra nh km vi t khai 01/GTGT np cho C quan Thu.
3.4 Hng dn thc hin chc nng k khai thu TNDN
3.4.1 T khai thu thu nhp doanh nghip tm tnh mu 01A/TNDN

Cch gi:
T menu chc nng K khai/Thu Thu Nhp Doanh Nghip chn T khai
thu TNDN tm tnh (01A/TNDN) khi mn hnh k khai s hin th. bt
u thc hin k khai t khai thu bn cn la chn cc thng tin u vo nh
k tnh thu, trng thi t khai, ngnh ngh kinh doanh, ph lc tnng t nh
t 01/GTGT.Sau nhn vo nt lnh ng hin th ra t khai thu
TNDN tm tnh mu 01A/TNDN
56/215
Ti liu hng dn s dng
HTKKv3.2.3

nhn nt lnh ng mn hnh k khai hin th ra nh sau:

o Check vo <Doanh nghip c quy m nh v va> nu doanh nghip
thuc i tng ny.
o Check vo <Doanh nghip c c s sn xut hch ton ph thuc> nu
doanh nghip thuc i tng ny.
o Ch tiu [21], [22], [24], [25], [27], [28], [30], [31], [32], [32a], [33],
[33a], [35a], [35b], [37c]: NSD t nhp dng s, khng m
o Ch tiu [35]: t nhp, kim tra iu kin [35] > = [35a] + [35b]
o Ch tiu [37]: Chn check.
o Ch tiu [37a]: chn trong danh mc gm cc l do sau:
o Ch tiu [37b]: Nhp kiu date
57/215
Ti liu hng dn s dng
HTKKv3.2.3
Chi tit cc ch tiu tnh ton

o Ch tiu [23] = [21] [22]
o Ch tiu [26]= [23] + [24] [25]
o Ch tiu [29] = [26] [27] [28], nu m th [29] = 0.
o Ch tiu [34] = ([30] * 20%) + ([31] * 22%) + ([32] * [32a] + [33] *
[33a])
o Ch tiu [36] = [34] - [35], nu m th [36] = 0
o Ch tiu [37d] = [36] - [37c], cho php sa
Chi tit cc iu kin kim tra/ cng thc
o Nu [26] [27] < 0 th khng cho nhp ch tiu [28]
o Nu [26] <0 th khng cho nhp cc ch tiu t [28] n [36]
o Nu ch tiu [29] < 0 th [30], [31], [32],[34], [35], [35a], [35b], [36] t
ng thit lp = 0 v khng cho php sa.
o Kim tra iu kin: [29] = [30] + [31] + [32] + [33], nu khc th cnh
bo Ch tiu [29] phi bng (ch tiu [30] + ch tiu [31] + ch tiu
[32] + Ch tiu [33])
o Nu [29] > 0 th kim tra [35] < [34]. Nu sai c cnh bo S thu
TNDN d kin min, gim [35] phi nh hn hoc bng s thu TNDN
pht sinh trong k.
Nu NNT check Gia hn m khng chn 1 trong 4 gi tr trn th
ng dng s a ra cu cnh bo Bn phi chn l do gia hn v
khng cho in
o Kim tra ch tiu [37b] phi ln hn hn np ca t khai, nu khng tha
mn ng dng a ra cnh bo vng Thi hn c gia hn phi ln
hn hn np t khai
o Kim tra Ch tiu [37c] <= [36], nu khng tha mn ng dng a ra
cnh bo vng S thu TNDN c gia hn khng c ln hn s thu
phi np trong k
o Kim tra Ch tiu [37d] <= [36], nu khng tha mn ng dng a ra
cnh bo vng S thu TNDN khng c gia hn khng c ln hn
s thu phi np trong k
Nhp ph lc 01-1/TNDN (Tnh np thu TNDN tm tnh qu ca cc
Doanh nghip c cc c s hch ton ph thuc)
Cc ch tiu cn nhp
o Ch tiu [06]: Tng s thu phi np trn t khai: Ly t ch tiu [36]
trn t khai, khng cho sa
o STT: ng dng h tr t ng tng
o Ch tiu (8) - Tn doanh nghip: Nhp kiu text ti a 100 k t
58/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu (9) - M s thu: Nhp text 14 k t, kim tra cu trc MST

o Ch tiu (10) - C quan thu qun l trc tip: chn trong danh mc
o Ch tiu (11) - T l phn b: Nhp dng xx,xx, kim tra tng t l
phn b phi bng 100%
o Ch tiu (12)- S thu phn b = [5] * [9]
o Ch tiu (13): Tng s thu phn b, kim tra = ch tiu [06].

59/215
Ti liu hng dn s dng
HTKKv3.2.3
Cc ch tiu c a ln KHBS gm: [34] , [35], cch ly d liu tng t nh

t 01/GTGT.
3.4.2 T khai thu thu nhp doanh nghip tm tnh mu 01B/TNDN
Cch gi:
T menu chc nng K khai/Thu Thu Nhp Doanh Nghip chn T khai
thu TNDN tm tnh (01B/TNDN) khi mn hnh k khai s hin th. bt
u thc hin k khai t khai thu bn cn la chn cc thng tin u vo nh
k tnh thu, trng thi t khai, ngnh ngh kinh doanh, ph lc tnng t nh
t 01/GTGT. Sau nhn vo nt lnh ng hin th ra t khai thu
TNDN tm tnh mu 01B/TNDN:

o Check vo <Doanh nghip c quy m nh v va> nu doanh nghip
thuc i tng ny.
60/215
Ti liu hng dn s dng
HTKKv3.2.3
o Check vo <Doanh nghip c c s sn xut hch ton ph thuc> nu

doanh nghip thuc i tng ny.
o Ch tiu [22a], [22b], [22c], [23], [30a], [30b], [32c] cho php NSD t
nhp, kiu s >= 0, mc nh l 0
o Ch tiu [24] cho php NSD t nhp, dng xx,xxxx%, h tr ct cc ch
s 0 bn phi
o Ch tiu [25a]: mc nh l 20%, cho php sa.
o Ch tiu [25b]: mc nh l 22%, cho php sa.
o Ch tiu [25c]: cho php NSD t nhp, dng xx%.
o Ch tiu [26] cho php NSD t nhp, dng xx%. Thm check c
hng nhiu mc u i, nu NSD chn check ny th ng dng s
a ra thng bo Cc ch tiu lin quan n mc thu sut u i [26],
[29] s b xa bng 0. Bn c ng khng? Nu NSD chn C th
ng dng s t li gi tr hai ch tiu ny bng 0 v cho php NSD nhp
nhiu mc thu sut ti ch tiu [26], nu ngc li th ng dng s quay
v mn hnh nhp t khai ban u.
Lu : Do ch tiu ny va nhp kiu s va nhp kiu text nn khi nhp
t khai ny cn chnh nh dng ca my tnh v dng 123.456.789.00
khngb mt gi tr nhp sau du phy.
o Ch tiu [30]: NSD nhp s, khng m. Kim tra iu kin [30] >= [30a]
+ [30b], nu khc th cnh bo Ch tiu [30] phi ln hn hoc bng
(ch tiu [30a] + ch tiu [30b])
o Ch tiu [32]: Nu NSD check chn, UD bt buc k khai cc ch tiu t
[32a] n [32d], ngc li th UD kha li.
o Ch tiu [32a]: Cho php NSD chn trong danh mc gm cc l do sau:
o Doanh nghip c quy m va v nh
o Doanh nghip s dng nhiu lao ng
o Doanh nghip u t - kinh doanh (bn, cho thu, cho thu mua)
nh
o L do khc
o Ch tiu [32b]: Nhp kiu date
o Cc ch tiu tnh ton
o Ch tiu [21] = [22] +[23]
o Ch tiu [22] = [22a] + [22b] + [22c]
o Ch tiu [27]= [28] + [29]
o Ch tiu [28] = [22a] * [24] * [25a] + [22b] * [24] * [25b] + [22c] * [24] *
[25c]
o Ch tiu [29] = [23] * [24] * [26]. Trong trng hp nu NNT uc
hng nhiu mc u i th ch tiu ny khng h tr tnh ton m c
nhp.
61/215
Ti liu hng dn s dng
o
o
o
o
HTKKv3.2.3
Ch tiu [31] = [27] [30]

Ch tiu [32d] = [31] - [32c], cho php sa
Cc iu kin kim tra/ cng thc
Kim tra ch tiu [30] <= [27]. Nu sai c cnh bo Thu TNDN d kin
min, gim [30] phi nh hn hoc bng Thu TNDN pht sinh trong k
[27]
Nu tch vo check c hng nhiu mc u i
o t li gi tr ca ch tiu [26], [29] l 0
o Cho php nhp ch tiu [26] vi nhiu thu sut u i, c phn
cch nhau bi du chm phy
o Cho php nhp ch tiu [29]
Kim tra ch tiu [32b] phi ln hn hn np ca t khai, nu khng tha
mn ng dng a ra cnh bo vng Thi hn c gia hn phi ln
hn hn np t khai
Kim tra Ch tiu [32c] <= [31], nu khng tha mn ng dng a ra
cnh bo vng S thu TNDN c gia hn khng c ln hn s thu
phi np trong k
Kim tra Ch tiu [32d] <= [31], nu khng tha mn ng dng a ra
cnh bo vng S thu TNDN khng c gia hn khng c ln hn
s thu phi np trong k
Vic k khai t khai b sung ca mu 01B/TNDN tng t nh t

01A/TNDN, k khai iu chnh b sung cho cc ch tiu [28], [29], [30]
3.4.3 T khai thu nhp doanh nghip cho chuyn nhng BS - 02/TNDN
Cch gi:
T menu chc nng K khai/Thu Thu Nhp Doanh Nghip chn TK TNDN
cho chuyn nhng BS khi mn hnh Chn k tnh thu s hin th. i
vi T khai thu 02/TNDN, UD cho php NNT chn mt trong hai loi t khai
l T khai theo thng hoc T khai ln pht sinh
bt u thc hin k khai t khai thu bn cn la chn cc thng tin u
nh k tnh thu, trng thi t khai, loi t khai. Sau nhn nt ng
hin th ra t khai TNDN chuyn nhng BS mu 02/TNDN.
A.Trng hp khai T khai theo Qu
Trn form Chn k tnh thu chn k k khai l Qu, trng thi t khai l T
khai ln u, sau nhn nt lnh ng mn hnh k khai hin th ra nh
sau:
62/215
Ti liu hng dn s dng
HTKKv3.2.3

Ch tiu [25], [27], [28], [29], [30], [31], [32], [38], [40], [41] cho php
NSD t nhp, kiu s mc nh l 0
Ch tiu [34] cho php NSD t nhp dng s khng m, kim tra: ch
tiu [34] < = [33]
Ch tiu [36], [42]: Mc nh 22%, cho php sa
Ch tiu [43]: Mc nh l 1%, cho php sa. Kim tra gi tr sa l mt
trong hai gi tr l 1% hoc 2%
Cc ch tiu tnh ton
Ch tiu [26] = [27] + [28] + [29] + [30] + [31] + [32]
Ch tiu [33]= [25] - [26] , kim tra nu [33] < =0 th khng cho nhp ch
tiu [34] v ch tiu [37] = 0, [39] = 0
Ch tiu [35] = [33] - [34]
Ch tiu [37] = [35] * [36]
63/215
Ti liu hng dn s dng
HTKKv3.2.3
Ch tiu [39] = [37] - [38]

Ch tiu [44]:
o Nu ch tiu [41] < > 0 ch tiu [44] = ( [40] - [41] ) * [42] , cho
php sa
o Nu ch tiu [41] = 0 ch tiu [44] = [40] * [43], cho php sa
UD cho php check gia hn vi nhng doanh nghip thuc din gia hn theo
NQ02
Kim tra ch tiu [34] <= [33]. Nu khng tha mn th ng dng a ra
cnh bo S l t hot ng chuyn nhng bt ng sn c
chuyn k ny [34] phi nh hn hoc bng Thu nhp t hot ng
chuyn nhng bt ng sn [33]
B.Trng hp khai T khai ln pht sinh
Trn form Chn k k khai chn T khai thng khi mn hnh k khai
check T khai ln pht sinh s b m i v UD cho php NNT k khai t khai
theo tng ngy v khng c t khai b sung
bt u k khai t khai bn cng la chn cc thng tin v k k khai, ngnh
ngh kinh doanh, cc ph lc sau nhn nt ng vo mn hnh k khai
chnh v k khai cc ch tiu nh t khai qu.
C. Trng hp khai t khai b sung
64/215
Ti liu hng dn s dng
HTKKv3.2.3

Cc ch tiu c a ln KHBS
Nu k khai phn I th a cc ch tiu ln KHBS gm: [37], [38], [39]
cch ly d liu tng t nh t 01/GTGT. a chnh lch [39] ln phn
tng hp
Nu k khai phn II th acc c h tiu ln KHBS gm: [44] cch ly d
liu tng t nh t 01/GTGT. a chnh lch [44] ln phn tng hp
Nu k khai c 2 phn I v phn II th a cc ch tiu KHBS gm: [37],
65/215
Ti liu hng dn s dng
HTKKv3.2.3
[38], [39], [44] cch ly d liu tng t nh t 01/GTGT. a chnh

lch tng [39] + [44] ln phn tng hp
3.4.4 T khai Quyt ton thu thu nhp doanh nghip nm mu 03/TNDN
Cch gi:
T menu chc nng K khai/Thu Thu Nhp Doanh Nghip chn
Quyt ton TNDN (03/TNDN) khi mn hnh Chn k tnh thu s hin
th. bt u thc hin k khai t khai thu bn cn la chn cc thng tin u
vo nh k tnh thu, trng thi t khai, ngnh ngh kinh doanh, ph lc tnng
t nh t 01/GTGT. Sau nhn vo nt lnh ng hin th ra t khai
Quyt ton thu TNDN mu 03/TNDN.

o i chiu gia ch tiu trn t khai v ch tiu trn ph lc th cnh bo
sai trn t khai. Khi cc iu kin bt buc ng trn t khai m bo
th cho ghi t khai.
o Ch tiu [01] ly t gi tr tham s K tnh thu nhp mn hnh
Chn k tnh thu
66/215
Ti liu hng dn s dng
HTKKv3.2.3
o Cc ch tiu A1, B2, B3, B4, B5, B6, B8, B9, B10, B11,C2, C3, C8, C9,
C10, D cho php NNT t nhp, kiu s, khng m, mc nh l 0
o Ch tiu B14: cho php NNT t nhp, kiu s, cho php nhp s m
o Ch tiu C5: cho php NNT t nhp, kiu s, khng m, mc nh l 0,
kim tra C5 phi < = 10% * C4
o Check vo c gia hn nu doanh nghip c gia hn
o i vi nm 2009 theo ngh nh 30/NQ-CP
o i vi nm 2010 theo Q21/2011/Q-TTg
o i vi nm 2011 theo Q21/2011/Q-TTg; Q54/2011/Q-TTg
Cc ch tiu tnh ton

o Ch tiu A1: Khi k khai m c cc ph lc 03-1A/TNDN, 03-1B/TNDN,
03-1C/TNDN th ch tiu A1 c tnh bng tng [19] trn ph lc 031A/TNDN cng ch tiu [16] trn ph lc 03-1B/TNDN cng ch tiu
[28] trn ph lc 03-1C/TNDN, cho php sa
o Ch tiu B1= B2 + B3 + B4 + B5 + B6
o Ch tiu B7= B8 + B9 + B10 + B11
o Ch tiu B12= A1 + B1 B7
o Ch tiu B13= B12 B14
o Ch tiu C1 = B13
o Ch tiu C3: Khi k khai m c ph lc 03-2A/TNDN i km th C3 c
tnh bng tng ct (4) trn ph lc 03-2A/TNDN.
o Ch tiu C4= C1 C2 C3, nu C4 < 0 th khng cho nhp C5 v C7 = 0
o Ch tiu C6= C4 C5
o Ch tiu C7= ch tiu C6 * 25%, cho php sa.
o Ch tiu C8: Khi k khai m c cc ph lc 03_3A/TNDN, 03_3B/TNDN
i km th C8 c tnh bng tng ch tiu [4] trn ph lc 03_3A/TNDN
+ ch tiu [07] trn ph lc 03_3B/TNDN
o Ch tiu C9: Khi k khai m c cc ph lc 03_3A/TNDN,
03_3B/TNDN, 03-3C/TNDN i km th C9 c tnh bng tng ch tiu
[9] trn ph lc 03_3A/TNDN + ch tiu [11] trn ph lc 03_3B/TNDN
+ ch tiu [4] trn ph lc 03_3C/TNDN
o Ch tiu C10: Khi k khai m c cc ph lc 03-4/TNDN i km th C10
c tnh bng tng ct S thu np nc ngoi c khu tr (ct
11) trn ph lc 03-4/TNDN
o Ch tiu C11= C7 C8 C9 C10. Nu NNT nhp ph lc tng hp ln
C8, C9, C10 th nu C11 < 0 cnh bo ti C11 "S thu TNDN ca
hot ng SXKD cha ng. ngh xem li cc ch tiu lin quan."
o Ch tiu D: Khi k khai m c cc ph lc 03-5/TNDN i km th D s
c tng hp t ch tiu Thu TNDN cn phi np (ch tiu [18]) trn
67/215
Ti liu hng dn s dng
HTKKv3.2.3
ph lc 03-5/TNDN
o Ch tiu E= E1 + E2
o Ch tiu E1 = C11
o Ch tiu E2 = D
Ph lc S 03-1A/TNDN
Cc ch tiu cn phi nhp

Cc thng tin trong phn nh danh ly t thng tin nh danh chung ca Ngi
np thu.
o Cc ch tiu [01], [02], [04], [05], [06], [07], [08], [10], [11], [12], [16], [17]:
NNT t nhp dng s, khng m, mc nh l 0
o Ch tiu [23], [14] : Nhp dng s, c th m
Cc cng thc tnh ton: ng dung h tr tnh ton theo cng thc
o
o
o
o
o
Ch tiu [03] = [04] + [05] + [06] + [07]

Ch tiu [09] = [10] + [11] + [12]
Ch tiu [15] = [01] [03] + [08] [09] [13]
Ch tiu [18] = [16] [17]
Ch tiu [19] = [15] + [18]
Cc ch tiu kim tra logic bt buc ng

o Kim tra ch tiu [02] <= [01], [14] <= [13]. Nu sai a ra cnh bo.
o Ch tiu [19] a ln ch tiu A1 trn t k khai 03/TNDN, c th m.
Ph lc 03-1B/TNDN
o Cc ch tiu [01], [02], [04], [05], [10], [11], [13], [14], [15]: NNT t nhp,
kiu s, khng m, mc nh l 0
o Ch tiu [07], [08], [09], [15] : cho php NSD nhp, c th nhp s m.
Cc cng thc tnh ton

o
o
o
o
Ch tiu [03] = [01] - [02]

Ch tiu [06] = [04] - [05]
Ch tiu [12] = [10] - [11]
Ch tiu [16] = [03]+[06]+[07]+[08]+[09]+[12]+[13]-[14]-[15])

Ch tiu [16] c tng hp i chiu vi ch tiu A1 ca t khai
Ph lc 03-1C/TNDN
o Ch tiu [02], [03], [04], [05],[06], [07], [08], [09], [10], [12], [13], [14],
[15],[16], [17], [18], [19], [20], [21], [22], [23], [25], [26]: NNT t nhp kiu
68/215
Ti liu hng dn s dng
HTKKv3.2.3
s, khng m, mc nh l 0
o Ch tiu [22]: NNT t nhp kiu s, cho php nhp m, mc nh l 0
Cc cng thc tnh ton

o
o
o
o
o
Ch tiu [01] = [02]+[03]+[04]+[05]+[06]+[07]+[08]+[09]+[10]

Ch tiu [11]= [12]+[13]+......+[22]+[23]
Ch tiu [24]= [01]-[11]
Ch tiu [27]=[25]-[26]
Ch tiu [28]=[24]+[27]

Ch tiu [28] c tng hp i chiu vi ch tiu A1 ca t khai
Ph lc 032A/TNDN
Gi tr nm pht sinh l (ct 1) phi nh hn nm quyt ton thu TNDN. Nu
khng s c thng bo Nm pht sinh l phi nh hn nm quyt ton thu
TNDN.

o Ch tiu Nm pht sinh l (ct 1): ng dng h tr t ng sinh ra 5 dng
tng ng vi 5 nm trc nm ca k quyt ton.
o Ch tiu S l pht sinh (ct 2): cho php NNT t nhp, dng s, khng m,
mc nh l 0
o Ch tiu S l chuyn trong cc k tnh thu trc (ct 3): cho php NNT
t nhp, dng s, khng m, mc nh l 0
o Ch tiu S l c chuyn trong k tnh thu ny (ct 4): cho php NNT t
nhp dng s, khng m, mc nh l 0
Cc cng thc tnh ton: ng dng h tr tnh ton theo cng thc:
o S l cn c chuyn sang cc k tnh thu sau:ct (5) = ct(2) - ct(3) ct(4)
o Dng tng cng c tnh bng tng cc dng trong ct tng ng ca ct
(4) v ct (5).

o S l pht sinh (ct 2) >= (S l chuyn trong cc k tnh thu trc (ct
3) + S l chuyn trong k tnh thu ny (ct 4)), nu khng tha mn
ng dng a ra cnh bo vng v vn cho in
o Tng ct (4) c a ln ch tiu C3 ca t khai 03/TNDN.
o Kim tra nu (Tng ct (4) + Tng ct (5)) >= ([C1] [C2]) v C3 < C1 C2
th ng dng a ra cnh bo ti ch tiu Tng ct (5) Khng c
chuyn l sang cc k tnh thu sau khi cn pht sinh thu nhp tnh thu
trong k ny [C4]
o Nu (Tng ct (4) + Tng ct (5) ) < ([C1] [C2]) th kim tra tng ct (2)
69/215
Ti liu hng dn s dng
HTKKv3.2.3
phi bng tng ct (4) trn PL 03-2A. Nu khc th ng dng cnh bo ti

ct (4) Phi chuyn ht l ca cc k tnh thu trc vo k tnh thu ny
Ph lc 032B/TNDN
Gi tr nm pht sinh l (ct 1) phi nh hn nm quyt ton thu TNDN. Nu
khng s c thng bo Nm pht sinh l phi nh hn nm quyt ton thu
TNDN.

o Ch tiu Nm pht sinh l (ct 1): ng dng h tr t ng sinh ra 5 dng
tng ng vi 5 nm trc nm ca k quyt ton.
o Ch tiu S l pht sinh (ct 2): cho php NNT t nhp, dng s, khng m,
mc nh l 0
o Ch tiu S l chuyn trong cc k tnh thu trc (ct 3): cho php NNT
t nhp, dng s, khng m, mc nh l 0
o Ch tiu S l c chuyn trong k tnh thu ny (ct 4): cho php NNT t
Cc cng thc tnh ton: ng dng h tr tnh ton theo cng thc:
o S l cn c chuyn sang cc k tnh thu sau:ct (5) = ct(2) - ct(3) ct(4)
o Dng tng cng c tnh bng tng cc dng trong ct tng ng ca ct
(4) v ct (5).
Ph lc 033A/TNDN:
o Mc A: Xc nh iu kin v mc u i thu:
Ch tiu iu kin u i (1): NNT chn trong danh sch iu kin c
sn bng cch tch vo checkbox.
Ch tiu Thu sut thu nhp doanh nghip u i (2.1): NNT t nhp
dng xx, xxx%
Ch tiu Thi hn p dng thu sut u i (2.2): NNT t nhp
Ch tiu Thi gian min thu (2.3): NNT t nhp
Ch tiu Thi gian gim 50% s thu phi np (2.4): NNT t nhp
o Mc B: Xc nh s thu u i:
Ch tiu [1], [5]: NNT t nhp, dng s, khng m, mc nh l 0
Ch tiu [6]: NNT t nhp, dng xx,xxx%
Ch tiu [8]: NNT t nhp, dng xx,xxx%
Cc ch tiu t tnh: ng dng h tr tnh ton theo cng thc:

o Mc B:
Ch tiu [2] = 2.1 * ch tiu [1]
70/215
Ti liu hng dn s dng
HTKKv3.2.3
Ch tiu [3] = ch tiu [1] * 25%, cho php sa

Ch tiu [4] = ch tiu [3] ch tiu [2]
Ch tiu [7]:
Nu khng nhp ch tiu [5], [6] th cho php nhp ch tiu [7]
Nu nhp ch tiu [5], [6] th ch tiu [7] = ch tiu [5] * ch tiu
[6], cho php sa. Nu sa khc th khng cnh bo g c
Ch tiu [9] = ch tiu [7] * ch tiu [8]
Rng buc
Ch tiu [4] c tng hp ln ch tiu C8 ca t khai 03/TNDN
Ch tiu [9] c tng hp ln ch tiu C9 ca t khai 03/TNDN
Cho php nhp nhiu ph lc. Bm F5 thm ph lc mi v F6
xo ph lc
o Lu : i vi NNT thuc din c min gim 30% thu TNDN theo
Thng t 154/2011/TT-BTC khi thc hin quyt ton thu nm 2011 th k
khai s thu c min gim vo ph lc 03-3A/TNDN trong iu kin
u i: Chn loi u i khc. Trng hp NNT c hng nhiu loi u
i c thu sut khc nhau th mi loi u i k khai trn 1 ph lc 033A/TNDN (n F5 ti ph lc 03-3A/TNDN thm trang ph lc). ng
dng s h tr tng hp s thu c min gim trn tt c cc ph lc 033A/TNDN ln t khai.
Ph lc 03-3B/TNDN
sn bng cch tch vo checkbox v nhp cc hng mc u t v
Thi gian ng k bt u thc hin min gim thu
Ch tiu Thu sut thu nhp doanh nghip u i (2.1): NNT t nhp
dng xx,xxx%
Ch tiu Thi hn p dng thu sut u i (2.2): NNT t nhp
Ch tiu Thi gian min thu (2.3): NNT t nhp
Ch tiu Thi gian gim 50% s thu phi np (2.4): NNT t nhp
Ch tiu [01], [02], [03]: NNT t nhp, dng s, khng m, mc nh
l 0
Ch tiu [08], [10]: NNT t nhp, dng xx,xxx%
Cc ch tiu t tnh: ng dng h tr tnh ton theo cng thc

Ch tiu [04]= ch tiu [02] / [01] * [03], cho php sa
Ch tiu [05] = ch tiu [04] * 25%, cho php sa.
71/215
Ti liu hng dn s dng
HTKKv3.2.3
Ch tiu [06] = 2.1 * ch tiu [04]

Ch tiu [07] = ch tiu [05] [06]
Ch tiu [09] = ch tiu [04] * [08]
Rng buc:
Ch tiu [04] t tnh theo cng thc, khng cho php sa

Ch tiu [07] c tng hp a ln ch tiu C8 trn t khai 03/TNDN
Ch tiu [11] c tng hp ln ch tiu C9 trn t khai 03/TNDN
Cho php nhp nhiu ph lc. Bm F5 thm ph lc mi v F6
xo ph lc
Ph lc 03-3C/TNDN
sn bng cch tch vo checkbox;
Ch tiu iu kin u i (1): NNT t nhp cc ch tiu con sau: Tng
s lao ng s dng thng xuyn trong k tnh thu; Xc nhn ca
c quan qun l lao ng c thm quyn v tng s lao ng n m
doanh nghip ang s dng (nu c)
Ch tiu Mc u i (2): NNT chn trong danh sch c sn bng
cch tch vo checkbox.
Ch tiu [01], [02], [03], [04]: NNT t nhp, dng s, khng m mc
nh l 0
Rng buc:
o Ch tiu [04] (thu TNDN c gim tng ng mc chi cho lao ng n,
lao ng l ngi dn tc thiu s):
Nhp [04] <= ch tiu [03]
Tng hp ln ch tiu C9 trn t khai 03/TNDN
Ph lc 03-4/TNDN
Cc ch tiu cn phi nhp:
o Ct (2): NNT t nhp,dng text, di ti a 300 k t
o Ct (3), ct (4), ct (5), ct (6), ct (11): NNT t nhp, dng s, khng m,
mc nh l 0
o Ch tiu ct (9): mc nh l 25%, c th sa
Cc ch tiu tnh ton: ng dng h tr tnh ton theo cng thc:

72/215
Ti liu hng dn s dng
o
o
o
o
HTKKv3.2.3
Ct (7) = ct(3) + ct (5)

Ct (8) = ct(4) + ct (6)
Ct (10) = ct(8) * ct (9)
Dng tng cng c tnh bng tng cc dng trong ct tng ng
Rng buc:
o Ch tiu ct (11) (S thu np nc ngoi c khu tr):
Nhp (11) <= ch tiu ct (10) v ct (6)
Tng hp ln ch tiu C10 trn t khai 03/TNDN
Ph lc 03-5/TNDN
o Cc ch tiu [01], [03], [04], [05], [06], [07], [08], 16]: NNT t nhp dng s,
khng m, mc nh l 0.
o Ch tiu [10]: NNT t nhp dng s, cho php nhp s m. Nu [09] > 0 th
kim tra ch tiu [10] <= ch tiu [09]
o Ch tiu [12]: NNT t nhp dng s, cho php nhp s m. Nu [11] > 0 th
kim tra ch tiu [12] <= ch tiu [11]
Cc ch tiu t tnh: ng dng h tr tnh theo cng thc:

Ch tiu [02] = [03] + [04] + [05] + [06] + [07] + [08]
Ch tiu [09] = ch tiu [01] ch tiu [02].
Ch tiu [11] = ch tiu [09] ch tiu [10].
Ch tiu [13] = ch tiu [11] ch tiu [12], nu [13] <0 th [15] = 0
Ch tiu [14]: Cho php NNT t nhp
Ch tiu [17]: H tr bng tng s trn ch tiu 37 phn I trn cc t khai
02/TNDN, cho sa
o Ch tiu [18] = ch tiu [15] ch tiu [16] ch tiu [17], nu m th [18] =
0.
o
o
o
o
o
o
o
Rng buc
o Ch tiu [18] (Thu TNDN cn phi np):
Tng hp ln ch tiu D trn t khai 03/TNDN
Ph lc 03-6/TNDN
I. Xc nh s trch lp Qu pht trin khoa hc v cng ngh trong k tnh
thu:
1. Mc trch lp : t nhp dng text
2. S tin trch lp: t nhp dng s, khng m
73/215
Ti liu hng dn s dng
HTKKv3.2.3
II. Theo di vic s dng Qu pht trin khoa hc v cng ngh cc k tnh thu
trc v k ny:
o Ch tiu [01]: NNT t nhp dng YYYY
o Ch tiu [02]: NNT t nhp theo dng xx,xx%
o Cc ch tiu [03], [04], [05]: NNT t nhp dng s, khng m, mc nh l
0.
Cc ch tiu t tnh: ng dng h tr tnh theo cng thc:

o Ch tiu [06] = [03] + [05] - [04]
Nhp ph lc GCN-01/QLT ( Thng tin v giao dch lin kt)
Cc ch tiu cn nhp:
Phn A:
o n v tin: cho php NNT t nhp dng text
o Ct (1) STT: UD h tr t tng
o Ct (2): NNT t nhp cc phn tng ng vi ct STT
o Ct (3), (5): NNT t nhp dng s
o Ct (4),(6): NNT chn trong combobox gm cc phng php sau:
PP1: Phng php So snh gi giao dch c lp
PP2: Phng php Gi bn li
PP3: Phng php Gi vn cng li
PP4: Phng php So snh li nhun
PP5: Phng php tch li nhun
PP6: Phng php khc
Phn B
o Ct (1) STT: NNT t nhp dng text
o Ct (2), (3): NNT t nhp dng text
o Ct (4): NNT t nhp ti a 14 k t, kim tra cu trc MST
o Ct (5): NNT nh du x vo cc hnh thc lin kt A,B...
Nhp ph lc 05/TNDN
Cc ch tiu cn nhp
o Ct (1), (2), (3) : Tng t nh ph lc 05/TNDN nh km t 01A/ TNDN
Cc ch tiu tnh ton

o Ct (4), (5), (6), (7) S thu tm np tng qu:
Dng 1: Ton b doanh nghip: ng dng h tr t ng ly ln t
ch tiu [32] trn t khai 01A/TNDN hoc ch tiu [31] trn t khai
01B/TNDN ca qu tng ng, cho php sa.
Cc dng tip theo Cc chi nhnh: ng dng h tr tnh theo cng
thc bng T l phn b ca chi nhnh nhn vi S thu tm np
qu ca ton b doanh nghip, cho php sa
74/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ct (8) = (4)+(5)+(6)+ (7)

o Ct (9): H tr ly ln t ch tiu E trn t khai quyt ton, khng cho php
sa
o Ct (10) = [9] - [8]
B. Trng hp khi t khai b sung
Vic k khai t khai b sung ca mu 03/TNDN tng t nh t
01/GTGT, k khai iu chnh b sung cho cc ch tiu C7, C8, C9, C10, D
3.4.5 Bng k gia hn np thu TNDN qu I, II, III thc hin np vo ngn
sch nh nc nm 2011
Cch gi:
T menu chc nng chn K khai / Thu Thu nhp doanh nghip chn Bng
k gia hn thu TNDN. Khi hin th file word Bng k gia hn thu TNDN:
NSD chn Save As ti file word t ng dng v v nhp chi tit trn ph lc.
Sau in ra nh km t khai thu TNDN np cho C quan Thu.
75/215
Ti liu hng dn s dng
HTKKv3.2.3
3.5 Hng dn thc hin chc nng k khai thu Thu nhp c nhn
3.5.1 T khai thu thu nhp c nhn mu 01/KK-XS theo thng

A. Trng hp khai t khai ln u:
Cch gi:
T menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu
01/KK-XS theo thng khi mn hnh chn k k khai s hin th ra nh sau.
Bn chn T khai ln u nhn vo nt lnh ng hin th ra t khai

thu TNCN mu 01/KK-XS Thng vi hp chn Ln u trn t khai c
nh du X nh hnh di.

Cc ch tiu chi tit nhn gi tr mc nh l s 0.
Nhp cc ch tiu: [21], [22], [23] dng s, khng m, v mc nh gi tr ban
76/215
Ti liu hng dn s dng
HTKKv3.2.3
u l s 0.
Cc ch tiu c rng buc :
o Ch tiu [22]: Nh hn hoc bng ch tiu [21]
o Ch tiu [23]: Nh hn hoc bng ch tiu [22]
B.Trng hp khai t khai b sung
Cch gi:
01/KK-XS theo thng khi mn hnh chn k k khai s hin th. Bn chn
T khai b sung ,v ln b sung ri nhn vo nt lnh ng hin th ra
t khai thu TNCN mu 01/KK-XS Thng vi hp chn B sung trn t
khai c nh du X nh hnh di v ln b sung th my c nh du
Ln th my.

Nhp cc ch tiu: [21], [22], [23] dng s, khng m, mc nh gi tr ban u
l s 0.
77/215
Ti liu hng dn s dng
HTKKv3.2.3
3.5.2 T khai thu thu nhp c nhn mu 01/KK-XS theo Qu

Cch gi:
k khai t khai thu TNCN mu 01/KK-XS theo qu, t menu chc nng
K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 01/KK-XS theo
Qu.
Nu trong cng ng dng tn ti t khai thng nm trong qu m bn chn
th ng dng s a ra thng bo
Khi bn s khng k khai c t khai theo qu m bn phi quay li t khai

thng k khai. Nu cha tn ti t khai thng trong qu th bn tip tc k
khai t khai theo qu vi cch k khai t khai ln u v t khai b sung tng
t nh t khai theo thng thng
Nhp cc ch tiu: [21], [22], [23] dng s, khng m, v mc nh gi tr ban
u l s 0.
Cc ch tiu c rng buc :
Ch tiu [22]: Nh hn hoc bng ch tiu [21]
Ch tiu [23]: Nh hn hoc bng ch tiu [22]
3.5.3 T khai thu thu nhp c nhn mu 02/KK-TNCN theo Qu
Cch gi:
02/KK-TNCN theo Qu khi mn hnh k khai s hin th.Bn chn voT
khai ln u chn quri nhn vo nt lnh ng hin th ra t khai
thu TNCN mu 02KK/TNCN theo Qu vi hp chn Ln u trn t khai
c nh du X nh hnh di
78/215
Ti liu hng dn s dng
HTKKv3.2.3

o Nhp cc ch tiu [21], [22], [24], [25], [27], [28], [29], [31], [32], [33],
[35] dng s, khng m, mc nh l 0.
o Nhp ch tiu [22] dng s khng m, mc nh l 0, kim tra [22] <=
[21]
Cc ch tiu tnh ton:
o Ch tiu [23] = ch tiu [24] + ch tiu [25]
o Ch tiu [26] = ch tiu [27] + ch tiu [28] +ch tiu [29]
o Ch tiu [30] = ch tiu [31] +ch tiu [32] + ch tiu [33]
o Ch tiu [34]= ch tiu [35] + ch tiu [36] + ch tiu [37]
o Ch tiu [36]= 10 % * ch tiu [32], cho php sa nu ln hn ch tiu
[32] th ng dng a ra cnh bo Ch tiu [36] khng c ln hn ch
tiu [32].
79/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [37]= 20% * ch tiu [33], cho php sa nu khc cng thc th
ng dng a ra cnh bo vng: S thu khng tng ng vi doanh thu
v thu sut.
B,Trng hp khai t khai b sung
Cch gi:
02/KK-TNCN theo Qu khi mn hnh chn k k khai s hin th ra. Bn
chn T khai b sung ,v ln b sung ri nhn vo nt lnh ng hin
th ra t khai thu TNCN mu 02/KK-TNCN Qu vi hp chn B sung
trn t khai c nh du X nh hnh di v ln b sung th my c
nh du Ln th my.

80/215
Ti liu hng dn s dng
HTKKv3.2.3
o Nhp cc ch tiu [21], [22], [24], [25], [27], [28], [29], [31], [32], [33],
[21]
Cc ch tiu tnh ton:
o Ch tiu [36]= 10 % * ch tiu [32], cho php sa
o Ch tiu [37]= 20% * ch tiu [33], cho php sa
3.5.4 T khai thu thu nhp c nhn mu 02/KK-TNCN theo Thng
Cch gi:
02/KK-TNCN theo thng khi :
Nu trong cng ng dng tn ti t khai qu c cha thng m bn chn th
ng dng s a ra thng bo
Khi bn s khng k khai c t khai theo thng m bn phi quay li t

khai qu k khai. Nu cha tn ti t khai qu cha thng ny th bn tip tc
k khai t khai theo thng vi cch k khai t khai ln u v t khai b sung
tng t nh t khai theo qu
o Nhp cc ch tiu [21], [22], [24], [25], [27], [28], [29], [31], [32], [33],
[21]
81/215
Ti liu hng dn s dng
HTKKv3.2.3
Cc ch tiu tnh ton:

o Ch tiu [36]= 10 % * ch tiu [32], cho php sa
o Ch tiu [37]= 20% * ch tiu [33], cho php sa
3.5.5 T khai thu thu nhp c nhn mu 03/KK-TNCN theo Thng
A.Trng hp khai t khai chinh thc
Cch gi:
03/KK-TNCN theo Thng khi mn hnh k khai s hin th ra nh sau.
Bn chn T khai ln u ri nhn vo nt lnh ng hin th ra t

khai thu TNCN mu 03/KK-TNCN theo Thng vi hp chn Ln u trn
t khai c nh du X nh hnh di
82/215
Ti liu hng dn s dng
HTKKv3.2.3
Thng tin t chc khai thay

o Ch tiu [13], [15], [16], [17], [18], [19]: Nhp dng text
o Ch tiu [14]: Nhp dng text, kim tra cu trc MST
Cc ch tiu cn k khai
o Nhp cc ch tiu [29], [32], [33], [35], [37], [39] dng s ,khng m, mc
nh l 0
o Nhp ch tiu [38], kim tra <= 5%* [37]
o Ch tiu [30]= 5% * ch tiu [29], cho php sa nu vt qu [29] th ng
dng a ra cnh bo Ch tiu [30] khng c vt qu ch tiu
[29]
o Ch tiu [32]= 0,05% * ch tiu [31], cho php sa nu vt qu [31] th
ng dng a ra cnh bo Ch tiu [32] khng c vt qu ch tiu
[31]
83/215
Ti liu hng dn s dng
HTKKv3.2.3
o Trng hp nu k tnh thu t thng 01/2013 th ch tiu [32] = 0,1% *

[31], cho php sa sa nu vt qu [31] th ng dng a ra cnh bo
Ch tiu [32] khng c vt qu ch tiu [31]
o Ch tiu [34] = 5%* ch tiu [33]
o Ch tiu [36] = 10% * ch tiu [35]
o Ch tiu [40] = 0,1% * [39], cho php sa
Cch gi:
03/KK-TNCN theo Thng khi mn hnh k khai s hin th. Bn chn T
khai b sung v ln b sung ri nhn vo nt lnh ng hin th ra t
khai thu TNCN mu 03/KK-TNCN theo Thng vi hp chn b sung trn
t khai c nh du X v ln b sung s my nh hnh di
84/215
Ti liu hng dn s dng
HTKKv3.2.3

o Nhp cc ch tiu tiu [29], [32], [33], [35], [37], [38], [39] dng s
,khng m, mc nh l 0
o Cc ch tiu t tnh: [30], [32], [34], [36], [40]
3.5.6 T khai thu thu nhp c nhn mu 03/KK-TNCN theo Qu
Cch gi:
03/KK-TNCN theo Qu khi :
Nu trong cng ng dng tn ti t khai thng nm trong qu m bn chn
th ng dng s a ra thng bo
Khi bn s khng k khai c t khai theo qu m bn phi quay li t khai

thng k khai. Nu cha tn ti t khai thng trong qu th bn tip tc k
khai t khai theo qu vi cch k khai t khai ln u v t khai b sung tng
t nh t khai theo thng thng
Thng tin t chc khai thay
o Ch tiu [13], [15], [16], [17], [18], [19]: Nhp dng text
o Ch tiu [14]: Nhp dng text, kim tra cu trc MST
Cc ch tiu cn k khai
o Nhp cc ch tiu [29], [32], [33], [35], [37], [39] dng s ,khng m, mc
nh l 0
o Nhp ch tiu [38], kim tra <= 5%* [37]
o Ch tiu [30]= 5% * ch tiu [29], cho php sa nu vt qu [29] th ng
dng a ra cnh bo Ch tiu [30] khng c vt qu ch tiu
[29]
o Ch tiu [32]= 0,05% * ch tiu [31], cho php sa nu vt qu [31] th
ng dng a ra cnh bo Ch tiu [32] khng c vt qu ch tiu
[31]
85/215
Ti liu hng dn s dng
HTKKv3.2.3
o Trng hp nu k tnh thu t thng 01/2013 th ch tiu [32] = 0,1% *

[31], cho php sa sa nu vt qu [31] th ng dng a ra cnh bo
Ch tiu [32] khng c vt qu ch tiu [31]
o Ch tiu [34] = 5%* ch tiu [33]
o Ch tiu [36] = 10% * ch tiu [35]
o Ch tiu [40] = 0,1% * [39], cho php sa
3.5.7 T khai thu thu nhp c nhn mu 07/KK-TNCN (C nhn t khai)
Cch gi:
07/KK-TNCN khi mn hnh chn k k khai s hin th ra nh sau.
Bn chn T khai ln u theo thng hoc qu, nhn vo nt lnh ng hin th

ra t khai thu TNCN mu 07/KK-TNCN (C nhn t khai) vi hp chn Ln u trn
t khai c nh du X nh hnh di
86/215
Ti liu hng dn s dng
HTKKv3.2.3

o Ch tiu [21] cho php NSD c th nh du x hoc trng.
o Cc ch tiu nhp: [22], [23], [27], [28], [29], [35], dng s, khng m, mc nh
l 0
o Ch tiu [23] kim tra <= ch tiu [22]
o Ch tiu [29] kim tra <= 3 000 000
o Ch tiu [25]:
i vi k k khai trc thng 7/2013: mc nh l 4 000 000, cho php
sa, kim tra bng 4 000 000 hoc bng 0.
i vi k k khai t Qu 3/2013 tr i: mc nh l 27 000 000, cho
php sa, kim tra bng bi s ca 9 000 000 v khng c ln hn 27
000 000
o Ch tiu [26] cho php NSD nhp
i vi k k khai trc thng 7/2013: kim tra l bi ca 1,6 triu.
87/215
Ti liu hng dn s dng
HTKKv3.2.3
i vi k k khai t Qu 3/2013 tr i: kim tra l bi ca 3,6 triu.

o Ch tiu [32] cho php NSD nhp,kim tra <= ch tiu [22], nu khng tha mn
ng dng a ra cnh bo Tng thu nhp chu thu lm cn c tnh gim
thu phi nh hn hoc bng Tng thu nhp chu thu pht sinh trong k (ch
tiu [22]).
o Ch tiu [24]= [25] + [26] + [27] + [28] + [29]
o Ch tiu [30] = [22] [23] -[24], nu [22] [23] - [24] < 0 th [30] = 0
o Ch tiu [31]:
i vi t khai c k k khai t thng 8/2011 n thng 12/2011 th nu
ch tiu [30] <= 5.000.000 th [31] = 0, ngc li tnh theo biu thu ly
tin, khng cho php sa.
i vi t khai ngoi k k khai t thng 8/2011 n thng 12/2011 th
tnh theo biu thu ly tin, cho php sa, gi tr sa phi >= 0 v nh hn
ch tiu [30]. Nu [31] > [30] th ng dng a ra cnh bo Tng s
thu thu nhp pht sinh trong k khng c ln hn Tng thu nhp tnh
thu
i vi k k khai t qu 3/2013 tr i th [31] =( [30] / 3) * biu thu
ly tin * 3, cho php sa, gi tr sa phi >= 0 v nh hn ch tiu [30].
Nu [31] > [30] th ng dng a ra cnh bo Tng s thu thu nhp
pht sinh trong k khng c ln hn Tng thu nhp tnh thu
o Ch tiu [33]= [31] * [32] / [22] * 50 %
o Ch tiu [34] = [31] - [33]
o Ch tiu [36] mc nh l 20%, khng cho sa
o Ch tiu [37] = [35] * [36], cho php sa, kim tra <= ch tiu [ 35] * ch tiu
[36]
Kim tra cc rng buc:
o Nu c s liu k khai trong mc I (ch tiu [21] - [34]) th khng c c s liu
ti mc II. V ngc li c thng tin II th khng c phn I. Nu khng tha
mn UD a ra thng bo " ngh xem li. Nu l c nhn c tr th khng k
khai phn II. Nu l c nhn khng c tr th khng k khai phn I."
Cch gi:
07/TNCN C nhn t khai khi mn hnh chn k k khai s hin th. Bn
chn T khai b sung theo thng hoc qu ,v ln b sung ri nhn vo nt
lnh ng hin th ra t khai thu TNCN mu 04/TNCN C nhn t khai
vi hp chn B sung trn t khai c nh du X nh hnh di v ln
b sung th my c nh du Ln th my
88/215
Ti liu hng dn s dng
HTKKv3.2.3

o Cc ch tiu chi tit nhn gi tr mc nh l s 0.
o Nhp cc ch tiu[22], [23], [27], [26], [27], [28], [29], [35] dng s, cho
php nhp s m, mc nh l 0.
3.5.8 T khai tm np thu TNCN mu 08/KK-TNCN
Cch gi:
T menu chc nng K khai/Thu thu nhp c nhn chn T khai tm np
thu TNCN (08/KK-TNCN).
nh:
o K tnh thu: ng dng s mc nh k tnh thu bng thng hin ti 1, bn c th nhp k tnh thu m mun k khai nhng khng c chn
k tnh thu ln hn thng hin ti
T khai b sung.
o Sau nhn vo nt lnh ng hin th ra t khai thu tiu th
c bit mu 08/KK-TNCN
Vic k khai t khai ln u v t khai b sung tng t nh t 01/KK-BH, mn
hnh giao din t khai nh sau:
89/215
Ti liu hng dn s dng
HTKKv3.2.3
Chi tit cc ch tiu nh sau:

o Cc ch tiu cn nhp
Ch tiu [21], [22], [27], [28], [29]:cho php NSD t nhp kiu s,
khng m, mc nh l 0
Ch tiu [29] kim tra < = 3 000 000
Ch tiu [25]: cho php NSD t nhp kiu s, khng m
i vi k k khai trc qu 3/2013 th kim tra [25] bng bi
s ca 4.000.000 hoc = 0
i vi k k khai t qu 3/2013 tr i th kim tra [25] bng
bi s ca 9.000.000 hoc = 0, khng c ln hn 27 000 000
Ch tiu [26]: cho php NSD t nhp kiu s, khng cho nhp m
i vi k k khai trc qu 3/2013 th kim tra [26] bng bi
s ca 1.600.000
i vi k k khai t qu 3/2013 tr i th kim tra [26] bng
90/215
Ti liu hng dn s dng
HTKKv3.2.3
bi s ca 3.600.000
Ch tiu [32]: cho php NSD t nhp kiu s, kim tra <= ch tiu [23]
o Cc ch tiu tnh ton
Ch tiu [23] = [21] - [22], kim tra nu < 0 th ch tiu [23] = 0, cho
php sa
Ch tiu [24] = [25] + [26] + [27] + [28] + [29]
Ch tiu [30] = [23] - [24] , kim tra nu < 0 th ch tiu [30] = 0
Ch tiu [31] = ([30]/3) * biu thu * 3, cho sa, kim tra ch tiu [31]
phi nh hn ch tiu [30]
Ch tiu [33] = [31] * [32] / [23] * 50%
Ch tiu [34] = [31] - [33]
3.5.9 T khai tm np thu TNCN mu 08A/KK-TNCN
Cch gi:
T menu chc nng K khai/Thu thu nhp c nhn chn T khai tm np
thu TNCN (08A/KK-TNCN).
nh:
T khai b sung.
o Sau nhn vo nt lnh ng hin th ra t khai thu
08A/TNCN
91/215
Ti liu hng dn s dng
HTKKv3.2.3

o Cc ch tiu cn nhp:
Ch tiu [21], [22], [31]: Cho php NSD t nhp kiu s, khng m,
mc nh l 0
Ch tiu [24]: Cho php NSD t nhp kiu s, khng m, mc nh
l 0, kim tra ch tiu [24] < = ch tiu [23]
Ch tiu [25]: ng dng h tr t tng
Ch tiu [26]: Cho php NSD t nhp dng text, ti a 200 k t
Ch tiu [27]: cho php NSD t nhp 10 k t, kim tra theo ng
cu trc MST
Ch tiu [28]: Cho php NSD t nhp s theo dng xx,xx
Ch tiu [23] = [21] - [22], kim tra nu <0 th ch tiu [23] = 0
Ch tiu [29] = ch tiu [23] * [28]
Ch tiu [30] = ch tiu [24] * [28]
Ch tiu [32] = ch tiu [29] - [31]
Ch tiu [33] = ([32]/3) * biu thu * 3, cho php sa, kim tra [33]
<= [32]
Ch tiu [34] = ch tiu [33] * [30] / [29] * 50%
Ch tiu [35] = ch tiu [33] - [34], kim tra nu kt qu m th
[35]= 0
Ch tiu [36] = tng cc dng ca ct ch tiu [28], nu khc 100%
th ng dng a ra cnh bo Tng t l chia TNCT phi bng
100%)
Ch tiu [37] = tng cc dng ca ct ch tiu [29], kim tra = ch
92/215
Ti liu hng dn s dng

HTKKv3.2.3
tiu [23], cho php lch khng qu 5 ng, nu khc th ng dng

a ra cnh bo Tng thu nhp chu thu ca c nhn trong
nhm phi bng ch tiu [23]
Ch tiu [38] = tng cc dng ca ct ch tiu [30], kim tra = ch
tiu [24], nu khc ng dng a ra cnh bo Tng thu nhp
lm cn c tnh gim thu ca c nhn trong nhm phi bng ch
tiu [24]
Ch tiu [39] = tng cc dng ca ct ch tiu [31]
3.5.10 T khai thu vi hot ng cho thu ti sn 01/KK-TTS

Cch gi:
T menu chc nng K khai/Thu thu nhp c nhn chn T khai cho thu
ti sn (01/KK-TTS).
nh:
T khai b sung.
o Sau nhn vo nt lnh ng hin th ra t khai thu 01/KKTTS
93/215
Ti liu hng dn s dng
HTKKv3.2.3

o Cc ch tiu cn nhp:
Ch tiu [21], [22]: Nhp text di ti a 100 k t
Ch tiu [23] = [23a] + [23b]
Ch tiu [23a], [23b]: Nhp kiu s, khng m mc nh l 0
Ch tiu [24] : Nhp kiu xx,xx%
Ch tiu [25] = [23] * [24].
Ch tiu [26]: Nhp kiu xx,xx%
Ch tiu [27] = [23] * [26]
Ch tiu [28], [29], [30]: Nhp kiu s, khng m, mc nh l 0
Ch tiu [31]: UD h tr t ng tng
Ch tiu [32]: Nhp text ti a 250 k t
Ch tiu [33]: Nhp text ti a 14 k t, kim tra cu trc MST
Ch tiu [34]: Nhp xx,xx%
Ch tiu [35] = [25] * [34]
Ch tiu [36] = [27] * [34]
Ch tiu [37] = [28] * [34]
Ch tiu [38]: Nhp kiu s, khng m mc nh l 0
Ch tiu [39] = [36] [38], nu m th [39] = 0
Ch tiu [40]: ng dng h tr tnh theo biu thu ly tin ca
ch tiu [39], cho php sa
i vi t khai qu th [40] = ( [39] / 3) * biu thu * 3
i vi t khai t thng n thng th [40] = ([39] / s
thng) * biu thu * s thng
94/215
Ti liu hng dn s dng
HTKKv3.2.3
Ch tiu [41] = [40] * [37] / [36] * 50%

Ch tiu [42] = [40] [41], nu m th [42] = 0
Ch tiu [43] = tng cc dng ca ct ch tiu [34], nu khc
100% th ng dng a ra cnh bo Tng t l chia TNCT
phi bng 100%)
Ch tiu [45] = tng cc dng ca ct ch tiu [36], kim tra =
ch tiu [27], nu khc th ng dng a ra cnh bo Tng
thu nhp chu thu ca c nhn trong nhm phi bng ch tiu
[27]
Ch tiu [46] = tng cc dng ca ct ch tiu [37], kim tra =
ch tiu [28], nu khc ng dng a ra cnh bo Tng thu
nhp lm cn c tnh gim thu ca c nhn trong nhm phi
bng ch tiu [28]
Ch tiu [47] = Tng cc dng ca ct ch tiu [38]
3.5.11 T khai thu thu nhp c nhn mu 01/KK-BHDC
Cch gi:
T menu chc nng K khai/Thu thu nhp c nhn chn T khai TNCN
(01/KK-BHDC).
nh:
T khai b sung.
o Sau nhn vo nt lnh ng hin th ra t khai thu 01/KKBHDC
95/215
Ti liu hng dn s dng
HTKKv3.2.3

Ch tiu [21], [24], [26], [28]: Mc nh l 0, cho php nhp s khng m.
Ch tiu [22]: Mc nh l 0, cho php nhp s khng m, kim tra ch
tiu [22] <= ch tiu [21], nu khng tha mn ng dng a ra cnh bo
Ch tiu [22] phi nh hn hoc bng ch tiu [21]
Ch tiu [25] = [24] * 10%, khng cho php sa
Ch tiu [27] = [26] * 10%, khng cho php sa
96/215
Ti liu hng dn s dng
HTKKv3.2.3
Ch tiu [31] = [23] + [25] + [27] + [30]
3.5.12 T khai Quyt ton thu TNCN mu 02/KK-XS.

A.Trng hp khai t khai ln u
Cch gi:
T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T
khai 02/KK-XS khi mn hnh k khai s hin th ra nh sau.
Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai ln u,

sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu TNCN
dnh cho c s giao i l x s tr thu nhp cho i l x s (02/KK-XS) vi
hp chn Chnh thc c nh du.
97/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu trong h thng k khai

o Phn thng tin chung bao gm cc ch tiu : t [01] n [20], [26], [27]
c t ng cp nht trn mn hnh t khai.
o Cc ch tiu c tng hp t bng k thu nhp chu thu : [21], [22],
[23], [24], [25]
Cch gi
khai 02/KK-XS khi mn hnh k khai s hin th ra nh sau.
98/215
Ti liu hng dn s dng
HTKKv3.2.3
Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai b sung

v ln b sung th my, sau nhn vo nt lnh ng hin th ra t
khai Quyt ton thu TNCN dnh cho c s giao i l x s tr thu nhp cho
i l x s (02/KK-XS) vi hp chn B sung c nh du.
Bng k thu nhp chu thu v thu thu nhp c nhn khu tr i vi thu
nhp ca i l x s
o Ct bt buc nhp : H v tn, Mt trong hai ct M s thu hoc S
CMTND
o Nhp ch tiu : [10]
o Nhp ch tiu [11] < = [10]
o Nhp ch tiu [12] < [11]
o Nhp ch tiu [13] < [10]
o thc hin vic ti bng k th NNT vo phn Mu excel bng k
ly mu excel v nhp d liu theo ng nh dng ca mu sau chn
chc nng Ti bng k v ti tng t nh cc ph lc trn t 01/GTGT
3.5.13 T khai Quyt ton thu TNCN mu 02/KK-BH.
Cch gi:
T menu chc nng K khai/Quyn ton Thu Thu Nhp C Nhn chn T
khai 02/KK-BH khi mn hnh k khai s hin th ra nh sau.
Bn chn T khai ln u, chng trnh mc nh chn cc ph lc cn k

khai. Sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu
TNCN dnh cho c s giao i l bo him tr thu nhp cho i l bo him
(02/KK-BH) vi hp chn Chnh thc trn t khai c nh du x nh
hnh di
99/215
Ti liu hng dn s dng
HTKKv3.2.3
o Phn thng tin chung : Cc ch tiu [01] n [20], [26], [27] c t ng

hin th trn mn hnh
o Cc ch tiu c tng hp t bng k thu nhp chu thu : [21], [22],
[23], [24], [25]
Cch gi :
T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T khai
02/KK-BH khi mn hnh k khai s hin th ra nh sau.
Bn chn T khai b sung ,v ln b sung ri nhn vo nt lnh ng

hin th ra t khai Quyt ton thu TNCN dnh cho c s giao i l bo him tr thu
nhp cho i l bo him (02/KK-BH) vi hp chn B sung trn t khai c nh
du X nh hnh div ln b sung th my c nh du Ln th my
100/215
Ti liu hng dn s dng
HTKKv3.2.3
Bng k thu nhp chu thu v thu thu nhp c nhn khu tr i vi thu
nhp ca i l bo him
o Ct bt buc nhp : H v tn, Mt trong hai ct M s thu hoc S
CMTND
o Nhp cc ch tiu : [10], [11]
o Nhp cc ch tiu [12] kiu s, khng m v [12] phi nh hn ch tiu
[11]
o Nhp cc ch tiu [13] kiu s, khng m v [13] phi nh hn ch tiu
[10]
o thc hin vic ti bng k th NNT vo phn Mu excel bng k
ly mu excel v nhp d liu theo ng nh dng ca mu sau chn
chc nng Ti bng k v ti tng t nh cc ph lc trn t 01/GTGT
3.5.14 T khai Quyt ton thu TNCN mu 05/KK-TNCN.
Cch gi:
khai 05/KK-TNCN khi mn hnh k khai s hin th ra nh sau.

i vi c nhn c tr c thu nhp t tin lng, tin cng (05/KK-TNCN) vi
hp chn Chnh thc c nh du X
101/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu trong h thng k khai

Cc ch tiu cn nhp
o Ch tiu [40] cho php NNT nhp kiu s, khng m mc nh l 0
o Cc ch tiu [36], [37], [38], [39] NNT khng cn k khai
Cc ch tiu tnh ton:
o Ch tiu [21] = [22] + [23]
o Ch tiu [22] c tng hp bng tng s dng trn bng k 05A/BKTNCN cng s dng trn bng k 05B/BK-TNCN v c ct (10) trng.
o Ch tiu [23] c tng hp bng cch m s dng trn bng k
05B/BK-TNCN v c ct (10) nh du x.
o Ch tiu [24] = [25] + [26] + [27]
o Ch tiu [25] c ly ln t tng ct (11) (ch tiu [22]) ca bng k
05A/BK-TNCN
o Ch tiu [26] c tng hp bng tng ct (11) trn bng k 05B/BKTNCN v c ct (10) trng.
o Ch tiu [27] c tng hp bng tng ct (11) trn bng k 05B/BKTNCN v c ct (10) c nh du x.
102/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [28] = [29] + [30] + [31]

o Ch tiu [29] c tng hp bng tng ct (11) trn bng k 05A/BKTNCN v c ct (17) ln hn 0.
o Ch tiu [30] bng tng ct (11) ca bng k 05B/BK-TNCN c ct c
nhn khng c tr (ct 10) trng v ct s thu TNCN khu tr (ct
13) ln hn 0.
o Ch tiu [31] bng tng ct (11) ca bng k 05B/BK-TNCN c ct c
nhn khng c tr (ct 10) c nh du x v ct s thu TNCN khu
tr (ct 13) ln hn 0.
o Ch tiu [32] = [33] + [34] + [35]
o Ch tiu [33] c ly ln t tng ct (17) (ch tiu [28]) ca bng k
05A/BK-TNCN
o Ch tiu [34] bng tng cc dng ca ct s thu TNCN khu tr (ct
13) c ct c nhn khng c tr (ct 10) trng ca bng k 05B/BKTNCN
o Ch tiu [35] bng tng cc dng ca ct s thu TNCN khu tr (ct
13) c ct c nhn khng c tr (ct 10) c nh du x ca bng k
05B/BK-TNCN
o Ch tiu [41] = [32] [40] nu [32] [40] >=0
o Ch tiu [42] = [40] [32] nu [32] [40] < 0
o Ch tiu [43] c tng hp bng tng s dng trn bng k 05A/BKTNCN c ct cc nhn y quyn quyt ton thay ( ct 10) c nh du
x.
o Ch tiu [44] c tng hp bng tng s thu TNCN khu tr (ct 17)
ca nhng c nhn c nh du x ti ct c nhn y quyn quyt ton
thay (ct 10) trn bng k 05A/BK-TNCN
o Ch tiu [45] c ly ln t ch tiu [30] ( tng ct 19) trn bng k
05A/BK-TNCN.
o Ch tiu [46] = [45] [44] nu [45] [44] >=0
o Ch tiu [47] = [44] [45] nu [45] [44] < 0
B. Trng hp khai t khai b sung
Cch gi :
05/KK-TNCN khi mn hnh k khai s hin th ra nh sau.
103/215
Ti liu hng dn s dng
HTKKv3.2.3
Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai b sung v

ln b sung th my, sau nhn vo nt lnh ng hin th ra t khai
Quyt ton thu TNCN i vi c nhn c tr c thu nhp t tin lng, tin cng
(05/KK-TNCN) vi hp chn B sung c nh du X
Bng k cho c nhn k hp ng lao ng (Bng k 5A)
Cc ch tiu cn nhp
o Ct bt buc nhp : H v tn, MST hoc S CMND/H chiu
o Nu check ct [10] th bt buc nhp ct M s thu
o Cc ch tiu cn nhp : [07], [08], [09], [10], [11], [12], [13], [14], [15],
[17].
o Ch tiu [18]: Ch tiu ny khng cn k khai
o Ch tiu [10]: NNT chn nu c y quyn quyt ton thay, trng nu
khng c.
Cc ch tiu tnh ton:
o Ch tiu [16] = [11] [13] [14] [15], nu <0 th [16] = 0
o Ch tiu [19]: UD ch tnh ra ch tiu [19] khi NNT la chn C nhn y
quyn quyt ton thay
104/215
Ti liu hng dn s dng
HTKKv3.2.3
i vi k tnh thu nm 2009 th [19] = S thu theo biu lu tin

tin - S thu c min gim do lm vic trong khu kinh t (Tc
l:[19] = ([16]/6 * biu thu * 6) ([16]/6 * biu thu * 6 *
[12]/[11] * 50%)). Trong :
o S thu theo biu lu tin = Biu thu ly tin ca ch tiu [16]
o S thu c min gim do lm vic trong khu kinh t = S
thu theo biu lu tin*[12]/[11]*50%
i vi k tnh thu khc nm 2011 th [19] = S thu theo biu lu
tin tin - S thu c min gim do lm vic trong khu kinh t
(Tc l:[19] = ([16]/12 * biu thu * 12) ([16]/12 * biu thu * 12
* [12]/[11] * 50%)). Trong :
- S thu theo biu lu tin = Biu thu ly tin ca ch tiu
[16]
- S thu c min gim do lm vic trong khu kinh t = S
thu theo biu lu tin*[12]/[11]*50%
Ring i vi k tnh thu nm 2011 th:
- Nu [16]/12 <= 5 000 000 th [19] = ([16]/12 * biu thu * 7)
([16]/12* biu thu * 7 * [12]/[11] * 50%), cho php sa
- Nu [16]/12 > 5 000 000 th [19] = ([16]/12 * biu thu * 12)
([16]/12 * biu thu * 12 * [12]/[11] * 50%), cho php sa
o Ch tiu [20] = [17] [19] nu [19] [17] <0
o Ch tiu [21] = [19] [17] nu [19] [17] >0
o Cc ch tiu tng cng c tnh bng tng cc dng trong ct tng ng.
Cc iu kin rng buc
o Khng c nhp trng MST c nhn c nhp trong k tnh thu
gia hai bng k 05A v 05B nu NNT chn quyt ton thay
o Ch tiu [12] <= [11]; [17] < [11]
o Ch tiu [13]: Nhp s chn n trm nghn
105/215
Ti liu hng dn s dng
HTKKv3.2.3
Bng k cho c nhn khng k hp ng lao ng hoc k hp ng lao ng

di 3 thng (Bng k 5B)
Cc ch tiu cn nhp
o Ct bt buc nhp : H v tn, mt trong hai ct M s Thu hoc s
CMND/H chiu.
o Ch tiu [10]: NNT chn nu l c nhn khng c tr
o Ch tiu [11], [12] : NNT nhp kiu s, khng m, mc nh l 0
o Ch tiu [13] = [11] * 20% c mt c nhn khng c tr (ch tiu [10])
c nh du x, cho php sa
o Ch tiu [14]: Khng cn k khai ch tiu ny
Cc iu kin rng buc
o Ch tiu [12] < = ch tiu [11]
o Ch tiu [13] < ch tiu [11]
Cch gi:
106/215
Ti liu hng dn s dng
HTKKv3.2.3

06/KK-TNCN (Dnh cho t chc c nhn tr thu nhp t u t vn, t chuyn
nhng chng khon, t bn quyn, nhng quyn thng mi, t trng thng
cho c nhn v tr thu nhp t kinh doanh cho c nhn khng c tr) vi hp
chn Chnh thc c nh du x
Cc ch tiu cn nhp
o Ch tiu [21], [25], [27], [29], [30], [31]: NNT t nhp kiu s, khng m,
mc nh l 0
107/215
Ti liu hng dn s dng
HTKKv3.2.3
Cc ch tiu tnh ton

o Ch tiu [22] = [21] * 5%, cho php sa
o Ch tiu [23] c ly t ch tiu [12] (tng ct 10) ca bng k 06/BKTNCN
o Ch tiu [24] c ly t ch tiu [13] ( tng ct 11) ca bng k 06/BKTNCN
o Ch tiu [26]= [25] * 5%, c th sa nhng phi nh hn ch tiu [25]
o Ch tiu [28] = [27] * 10%, c th sa nhng phi nh hn ch tiu [27]
Cc iu kin rng buc
o Ch tiu [31] <= 5% * [30], nu khng tha mn th ng dng a ra cnh
bo vng
Cch gi :

ln b sung th my, sau nhn vo nt lnh ng hin th ra t khai
Quyt ton thu TNCN 06/KK-TNCN (Dnh cho t chc c nhn tr thu nhp t
u t vn, t chuyn nhng chng khon, t bn quyn, nhng quyn thng
mi, t trng thng cho c nhn v tr thu nhp t kinh doanh cho c nhn khng
c tr) vi hp chn B sung c nh du x
Bng k 6B/BK-TNCN: Bng k chi tit gi tr chuyn nhng v thu thu nhp
c nhn khu tr i vi thu nhp t chuyn nhng chng khon.
108/215
Ti liu hng dn s dng
HTKKv3.2.3
Ch tiu bt buc nhp: H v tn, bt buc nhp mt trong hai ch tiu M s thu
hoc S CMND/h chiu
Cc ch tiu cn nhp :
Ch tiu [10] nhp kiu s, khng m, mc nh l 0
Ch tiu [11] = [10] * 0,1%, cho php sa. Kim tra gi tr sa phi nh hn ch tiu
[10]
3.5.16 T khai Quyt ton thu TNCN mu 08B/KK-TNCN.
Cch gi:
khai 08B/KK-TNCN khi mn hnh k khai s hin th ra nh sau.
Chn T khai ln u, sau nhn vo nt lnh ng hin th ra t
109/215
Ti liu hng dn s dng
HTKKv3.2.3
khai Quyt ton thu TNCN 08B/KK-TNCN (Dnh cho nhm c nhn kinh
doanh thc hin np thu theo phng php k khai ) vi hp chn T khai ln
u c nh du x
Cc ch tiu cn nhp
o Ch tiu [21], [22], [23], [25], [26], [28], [29], [32], [39]: NNT t nhp
kiu s, khng m, mc nh l 0
o Ch tiu [33]: ng dng h tr t tng
o Ch tiu [34]: NNT t nhp, kiu text
o Ch tiu [35]: NNT t nhp gm 10 k t, kim tra theo ng cu trc
MST.
o Ch tiu [36]: NNT t nhp kiu s theo dng xx,xx
Cc ch tiu tnh ton
o Ch tiu [24] = [21] - [22] - [23], c th m, khng cho php sa
o Ch tiu [27] = [25] - [26], c th m, khng cho php sa
o Ch tiu [30] = [28] - [29], c th m, khng cho php sa
o Ch tiu [31] = [24] + [27] + [30]
o Ch tiu [37] = [31] * [36]
110/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [38] = [32] * [36]

o Ch tiu [40] = [37] - [39]
o Ch tiu [41]: ng dng h tr tnh theo biu thu ly tin, cho php sa
i vi k tnh thu nm 2009 th [41] = [40]/6 * biu thu * 6
i vi k tnh thu nm 2011 th:
Nu [40]/12 <=5 000 000 th [41] = [40]/12 * biu thu * 7
Nu [40]/12 > 5 000 000 th [41] = [40]/12 * biu thu * 12
i vi k tnh thu khc nm 2011 th [41] c tnh bng biu
thu ly tin ca (ch tiu [40]/12) * 12
o Ch tiu [42] = [41]* [38] / [37] * 50% cho php sa
o Ch tiu [43] : t nhp kiu s, khng m, mc nh l 0, ti a 15 ch s
o Ch tiu [44] = tng cc dng ca ct [36]
Cc iu kin rng buc
o M s thu ti ch tiu [05] phi nm trong nhm MST k khai phn chi
tit thu nhp v s thu ca c nhn trong nhm
o Ch tiu [32]: Nhp ch tiu [32] < = ch tiu [31]
o Ch tiu [27] = [25] - [26], nu < 0 th ch tiu [27] = 0
o Ch tiu [40] = [37] - [39], nu < 0 th ch tiu [40] = 0
o Ch tiu [44] = tng cc dng ca ct [36], kim tra nu khc 100% th
ng dng a ra cnh bo Tng t l chia TNCT phi bng 100%
Vic k khai t khai b sung thc hin tng t nh k khai b sung ca cc t kai
thu TNCN khc
Cch gi:
111/215
Ti liu hng dn s dng
HTKKv3.2.3

i vi c nhn c thu nhp t tin lng, tin cng v thu nhp t kinh doanh
(09/KK-TNCN) vi hp chn Chnh thc nh du X nh hnh bn di

o Ch tiu [29], [30], [40]: NNT t nhp kiu s, khng m, mc nh l 0
o Ch tiu [40] <= [39]
Cc ch tiu tnh ton
o Ch tiu [22] = [23] + [25]
o Ch tiu [26]= [27] + [28] + [29] + [30]
o Ch tiu [27]: H tr tnh, khng cho sa:
Nu n thng < T7/2013 th [27] = (n thng - T thng
112/215
Ti liu hng dn s dng
HTKKv3.2.3
+1)*4.000.000
Nu t thng < T7/2013 v n thng>= T7/2013 th =
(T6/2013-T
thng+1)*4.000.000
+
(n
thng
T7/2013+1)*9.000.000
Nu T7/2013<= t thng th = (n thng -T thng
+1)*9.000.000
o Ch tiu [31]:
Nu [22] - [26] > 0 th [31]= [22] [26]
Nu [22] - [26] < 0 th [31] = 0
o Ch tiu [32]: H tr tnh, cho php sa
i vi k tnh thu khc nm 2011 th [32] c tnh bng
biu thu ly tin ca ch tiu [31] * s thng
i vi k tnh thu nm 2009 th [32] = [31]/6 * biu thu * 6
i vi k tnh thu nm 2011 th:
Nu [31]/STKK <=5 000 000 th [32] = [31]/STKK *
biu thu * (STKK STMG)
Nu [31]/STKK > 5 000 000 th [32] = [31]/STKK * biu
thu * STKK. Trong :
- STKK l S thng k khai = n thng t thng
+1
- STMG: l s min gim ( nm trong khong t
thng 8/2011 n 12/2011)
STMG = 0 (nu n thng < 08/2011 hoc T
thng > 12/2011)
STMG = n thng - T thng + 1 (nu n
thng <=12/2011 v T thng >= 08/2011)
STMG = n thng 08/2011 + 1 (nu T
thng < 08/2011 v 08/2011 <= n thng <=
12/2011)
STMG = 12/2011 - T thng + 1 ( nu 08/2011
<= T thng <= 12/2011 v n thng >
12/2011)
STMG = 5 ( nu T thng < 08/2011 v n
thng > 12/2011)
o
o
o
o
Ch tiu [33] = [34] + [35] + [36]

Ch tiu [37] = [32] * [24] / [22] * 50%, cho php sa
Ch tiu [38] = [32] [33] [37] nu [32] [33] [37] >=0
Ch tiu [39] = tr tuyt i ca ([32] [33] [37]) nu [32] [33] [37]
<0
113/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [41] = [39] [40]

Cc ch tiu ly t cc ph lc
o Ch tiu [23]:
Nu ch tiu [15] trn 09B/PL-TNCN > 0 th = ch tiu [06] trn
ph lc PL 09A/PL-TNCN + ch tiu [15] trn ph lc 09B/PLTNCN
Nu ch tiu [15] trn 09B/PL-TNCN < 0 th = ch tiu [06] trn
ph lc PL 09A/PL-TNCN
o Ch tiu [24]= ch tiu [07] trn ph lc 09A/PL-TNCN + ch tiu [16]
trn ph lc 09B/PL-TNCN
o Ch tiu [25] = ch tiu [08] trn ph lc 09A/PL-TNCN + ch tiu [19]
o Ch tiu [28] = tng ct (15) ( ch tiu [17]) trn ph lc 09C/PL-TNCN
o Ch tiu [34] = ch tiu [09] trn ph lc 09A/PL-TNCN + ch tiu [18]
o Ch tiu [35]= ch tiu [12] trn ph lc 09A/PL-TNCN + ch tiu [17]
o Ch tiu [36] = gi tr nh gia (ch tiu [13] trn ph lc 09A/PL-TNCN
+ ch tiu [20] trn ph lc 09B/PL-TNCN) v [32] * [25]/ [22], khng
cho sa. Kim tra [36] <= [32] nu khng tha mn ng dng a ra cnh
bo Ch tiu [36] phi nh hn hoc bng ch tiu [32]
Cch gi :

ln thay i th my, sau nhn vo nt lnh ng hin th ra t khai
Quyt ton thu TNCN i vi c nhn c thu nhp t tin lng, tin cng v thu
nhp t kinh doanh (09/KK-TNCN) vi hp chn B sung nh du X:
114/215
Ti liu hng dn s dng
HTKKv3.2.3
Bng k thu nhp t tin cng, tin lng (Bng k 9A)
Cc ch tiu cn nhp:
o Nhp cc ch tiu [06], [07] [08], [10], [11] dng s, khng m, mc nh
l 0.
o Ch tiu [07] <= [06]
o Nhp ch tiu [12] < [06]
o Nhp ch tiu [13] < [08]
Cc ch tiu tnh ton
o Ch tiu [05] =[06] + [08]
o Ch tiu [09] = [10] + [11], kim tra [09] < [06]
Bng k thu nhp t kinh doanh (Bng k 9B)
Cc ch tiu cn nhp:
o Cc ch tiu [05], [06], [07], [09], [10], [12], [13], [17], [18], [19], [20]
nhp kiu s, khng m, mc nh l 0.
o Ch tiu [16]: Nhp kiu s, kim tra [16] <= [15], nu [15] < 0 th [16] =
0
Cc ch tiu tnh ton
o Ch tiu [08] = [05] [06] [07], khng cho sa ( kt qu c th m)
115/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [11] = [09] [10], khng cho sa ( kt qu c th m)

o Ch tiu [14] = [12] [13], c th sa, c th nhp gi tr m
o Ch tiu [15] = [08] + [11] + [14], khng cho sa ( kt qu c th m)
Bng k gim tr gia cnh cho ngi ph thuc (Bng k 9C)
Ct bt buc nhp : H v tn, Ngy sinh. Ngy sinh khng c sau k tnh
thu.
Cc ch tiu cn nhp: [03], [05], [09], [10], [11], [12], [13], [15]
Cc ch tiu tnh ton: Ch tiu [15]
K tnh thu <2012: h tr tnh = S thng c gim tr trong nm *
1.600.000. Khng cho php sa
K tnh thu >= 2012 : Bt buc nhp, gi tr i a l: S thng gim tr
trong nm*3.600.000
3.5.18 Ph lc min gim thu TNCN theo ngh quyt 08/2011/QH13
Cch gi:
T menu chc nng chn K khai/ Quyt ton thu thu nhp c nhn chn Ph
lc 25/MGT TNCN. Khi s hin th file word Ph lc min gim thu TNCN:
116/215
Ti liu hng dn s dng
HTKKv3.2.3
NSD chn Save As ti file word Ph lc min gim thu TNCN v my v nhp
cc ch tiu trong ph lc. Sau in ra nh km vi cc t QT thu nhp c nhn
np cho C quan thu
3.6 Hng dn thc hin chc nng k khai thu Ti nguyn
3.6.1 T khai thu ti nguyn mu s 01/TAIN

Cch gi:
T menu chc nng K khai/Thu Ti Nguyn chn T khai thu ti nguyn
mu s (01/TAIN) khi mn hnh k khai s hin th ra nh sau.
Bn nhn vo nt lnh ng hin th ra t khai thu ti nguyn mu

01/TAIN
117/215
Ti liu hng dn s dng
HTKKv3.2.3

Cc ct chi tit t ct [4] n ct [10] nhn gi tr mc nh l s 0.

o Ct [2] Tn loi ti nguyn khng c nhp trc tip trn bn phm m
c chn trong danh mc cc mt hng chu thu ti nguyn ng k
trong chc nng ng k danh mc.
i vi k k khai t thng 6/2010 tr v trc th cc loi ti
nguyn c ly theo ngh nh 05/2009/NCP .
i vi k k khai t thng 7/2010 tr i th cc loi ti nguyn
c ly theo Ngh nh 50/2010/NCP.
o Ct [3] n v tnh t ng hin th theo ct [2] v cho php chn li.
o Ct [6] Thu sut t ng hin th theo ct [2] v ch cho php sa vi ba
loi ti nguyn l Ti nguyn khc, Du m v Kh t. Ct [6] c h
tr theo nh dng xx,xxx%.
o Nhp s dng trn cc ct [4], [5], [7], [9].
o Khi nhp ct [5] th t ct [7] = 0, gi nguyn ct [6] v ngc li nu
nhp ct [7] th t ct [5] = 0 v ct [6] = 0.
o Ct [8] v ct [10] c t ng tnh theo cng thc.
Chng trnh h tr tnh t ng hng Tng cng ca cc ct [8], [9], [10].
Gi tnh thu n v ti nguyn l s thp phn, khng m, hai ch s sau du
phy
118/215
Ti liu hng dn s dng
HTKKv3.2.3
Cc iu kin kim tra cng thc
o
o
o
o
Ct [8] = Ct [4] * Ct [5] * Ct [6], hoc Ct [8] = Ct [4] * Ct [7].

Ct [9] <= Ct [8].
Ct [10] = Ct [8] - Ct [9].

sung. Khi trn form nhp d liu s bao gm 2 sheet T khai iu chnh v
KHBS.
K khai iu chnh b sung cho ch tiu ct (8), (9), (10) cch ly d liu tng
t nh t 01/GTGT.
3.6.2 T khai Quyt ton thu ti nguyn mu s 02/TAIN
Cch gi:
T menu chc nng K khai/Thu Ti Nguyn chn T khai quyt ton thu
ti nguyn mu s (02/TAIN) khi mn hnh k khai s hin th ra nh sau.
Chn loi t khai (t khai ln u hoc t khai b sung) v chn cc ph lc cn

k khai sau nhn nt lnh ng hin th ra t quyt ton thu ti
nguyn mu 02/TAIN
119/215
Ti liu hng dn s dng
HTKKv3.2.3
Cc ch tiu cn k khai
o Ct [2] Tn loi ti nguyn khng c nhp trc tip trn bn phm m

c chn trong danh mc cc mt hng chu thu ti nguyn ng k
trong chc nng ng k danh mc.
i vi quyt ton cc nm trc nm 2008 th biu thu ti
nguyn s theo danh mc c trc thng 05/2008
i vi quyt ton nm 2008 s c hai biu thu ti nguyn
(t 05/2008 tr v trc v sau thng 05/2008). V vy biu
thu sau thng 05/2008 s c thm t (Theo Q 16) pha sau
cc loi ti nguyn
i vi cc quyt ton nm 2009 th s theo danh mc ti
nguyn hiu lc t thng 05/2008
i vi cc quyt ton nm 2010 s c hai biu thu ti
nguyn (t thng 06/2010 tr v trc v t thng 7/2010 tr
i). V vy biu thu t thng 7/2010 tr i s c thm t (
50_2010/N-CP) pha sau cc loi ti nguyn.
o Ct [3] n v tnh t ng hin th theo ch tiu c chn trn ct [2]
v cho php chn li n v tnh.
o Cc ct (4), (5), (7), (9) nhp kiu s, khng m, cho php nhp sau phn
thp phn 3 ch s, nhn gi tr mc nh l s 0.
o Ct [6] t ng hin th theo ct [2] v ch cho php sa vi ba loi ti
nguyn l Ti nguyn khc, Du m v Kh t. Ct [6] c h tr theo
nh dng xx,xxxx%.
o Khi nhp ct [5] th t ct [7] = 0, gi nguyn ct [6] v ngc li nu
nhp [7] th t ct [5] = 0 v ct [6] = 0.
o Ct [8] v ct [10] c t ng tnh theo cng thc.
120/215
Ti liu hng dn s dng
HTKKv3.2.3
Ct [8] = Ct [4] * Ct [5] * Ct [6], hoc Ct [8] = Ct [4] *

Ct [7].
Ct [10] = Ct [8] - Ct [9].
o Chng trnh h tr tnh t ng hng Tng cng ca cc ct [8], [9],
[10].
Cc iu kin kim tra
o
o
o
o
Ct [8] = Ct [4] * Ct [5] * Ct [6], hoc Ct [8] = Ct [4] * Ct [7].

Ct [9] <= Ct (8).
Ct [10] = Ct [8] - Ct [9].

KHBS
K khai iu chnh b sung cho ch tiu [10] cch ly d liu tng t nh t
01/GTGT.
3.7 Hng dn thc hin chc nng k khai thu Tiu th c bit
3.7.1 T khai thu Tiu th c bit mu s 01/TTB

Cch gi:
T menu chc nng K khai/Thu Tiu Th c Bit chn T khai thu tiu
th c bit (01/TTB).
i vi T khai thu 01/TTB UD cho php NNT chn mt trong hai loi t
khai l T khai theo thng hoc T khai ln pht sinh
A. i vi t khai thng
check T khai thng s b m i nh sau:
121/215
Ti liu hng dn s dng
HTKKv3.2.3

nh:
T khai b sung.
o Chn ngnh ngh kinh doanh: Bn hy la chn nghnh ngh kinh doanh
ca n v mnh trong Danh mc ngnh ngh kinh doanh gm c 3 loi
ngnh ngh:
Ngnh hnh sn xut kinh doanh thng thng
T hot ng x s kin thit ca cc cng ty x s kin thit
khai. Sau nhn vo nt lnh ng hin th ra t khai thu tiu
th c bit mu 01/TTB.
Vic k khai t khai ln u v t khai b sung tng t nh t 01/GTGT, mn
122/215
Ti liu hng dn s dng
HTKKv3.2.3

Ch tiu (2) Tn hng ha, dch v cho php NNT chn trong
danh mc hng ha
Ch tiu [04], [05], [06], [08] cho php NNT t nhp kiu s
khng m, mc nh l 0
o Nu nh du ch tiu khng pht sinh gi tr tnh thu TTB trong
k
Tt c cc Ct t [3] n ct [7] ca phn I v II s b kho
khng cho nhp, ng thi t li gi tr cho cc trng ny bng
gi tr mc nh.
Nu cc ct ny k khai th hin thng bo Cc s liu c
trong cc ch tiu pht sinh trong k s b xo bng 0. C ng
khng?, cho chn C hoc Khng. Nu chn C th thc
hin kho ch tiu trn cc ct t [3] n ct [7] v t li gi tr
mc nh l 0, nu chn Khng quay li mn hnh k khai.
o Nu khng nh du ch tiu khng pht sinh gi tr tnh thu TTB
trong k
Nu ch tiu (khng pht sinh gi tr tnh thu TTB trong k )
khng c chn m c k khai phn I, II th cc ct [5], [6] bt
buc phi nhp, nu khng nhp s c bo li tng ng i vi
ct [5], [6] Gi tnh thu TTB bt buc nhp., Doanh s bn
(cha c thu GTGT) bt buc nhp., ring phn III khng bt
buc nhp ct [5].
Ct [2] Tn hng ha dch v khng nhp trc tip trn bn phm
m c chn trong danh mc cc mt hng c sn c
123/215
Ti liu hng dn s dng

HTKKv3.2.3
ng k t trc trong chc nng ng k danh mc.

Cc mt hng trong danh mc lun hin th trong khong thi
gian hiu lc. V mc nh nu theo ngy mc nh ca h thng
th s l b danh mc mi nht, c p dng trong k hiu lc
hin ti.
Khng c php nhp trng hai mt hng ging nhau, nu nhp
trng s hin thng bo li Tn hng ho dch v c
chn.
Trong trng hp nhp t khai ca nm trc th hin ton b
danh mc ca nm trc NNT chn.
Ct [3] n v tnh hin ra theo ct [2] v khng cho sa. Ch
cho php sa VT i vi phn II (Dch v chu thu TTB) v
hai loi mt hng l Bi l, vng m v Hng m.
Ct [6]: ng dng h tr t tnh theo cng thc Ct [6] = Ct
[5]/(1 + Ct [7]), cho php sa nhng khng c ln hn
Doanh s bn ( cha c thu GTGT)
Ct [7] Thu sut hin ra ng thi theo ct [2] v khng cho
sa, nh dng theo xx,xx%.
Ct [4] : Sn lng tiu th c nhp c 2 s sau phn thp
phn.
Cc ct [5], [8] ch nhp cc gi tr khng m.
Ct [9] tnh ton theo cng thc ([9] = [6] * [7] [8] ), kim tra
nu ch tiu [09] < 0 th cnh bo trn ct ch tiu [08] Thu
TTB c khu tr (ct 8) khng c ln hn tng s thu
TTB iu chnh ([6] * [7] [9]).
Dng tng cng: Ly dng tng cng ca cc ct (5), (6), (8), (9)

o Gi tr trn ct [6] < Gi tr trn ct [5].
o Ct [9] c tnh theo cng thc: [9] = [6] * [7] [8]
o Dng Tng ct [5] = (Ch tiu I + Ch tiu II + Ch tiu III)
o Dng Tng ct [6] = (Ch tiu I + Ch tiu II)
o Dng Tng ct [8] = (Ch tiu I + Ch tiu II), kim tra gi tr ny bng
tng ct (7) phn II trn ph lc 01_2/TTB
o Dng Tng ct [9] = (Ch tiu I + Ch tiu II).
Bng k ha n hng ha,dch v bn ra chu thu tiu th c bit 01-1/TTB
Cc ch tiu cn nhp
o Nhp chi tit cc ct [2], [3], [5], [6] dng text
124/215
Ti liu hng dn s dng
HTKKv3.2.3
o Nhp ct [4] (Ngy thng nm pht hnh) dng DD/MM/YYYY, kim

tra ng theo nh dng dd/mm/yyyy, V ngy thng nm phi nh
hn hoc bng k tnh thu
o Nhp cc ct [7], [8] dng s v cho php nhp sau phn thp phn l
2 s, mc nh ban u l s 0
Cc ch tiu tnh ton
o Ct [9] = [7] x [8] t ng tnh ko sa

o T tnh ra dng tng cng = tng cc dng trn (theo tng loi hng
ha).Sau c a ln t khai vo ch tiu s [5] ca t khai .
Bng k ha n hng ha,dch v mua vo chu thu tiu th c bit 01-2/TTB
I.Bng tnh thu TTB ca nguyn liu mua vo :

Cc ch tiu cn nhp
o Nhp chi tit cc ct [2], [3], [5] dng text
o Nhp ct [4] dng DD/MM/YYYY, kim tra ng theo nh dng
dd/mm/yyyy, V ngy thng nm phi nh hn hoc bng k tnh thu
v khng nh hn qu ba thng
o Nhp chi tit ct [6] dng s v cho php nhp sau phn thp phn l 2
s, mc nh ban u l s 0, khng m
o Nhp chi tit cc ct [7], [9] dng s, mc nh ban u l s 0, khng
m
Cc ch tiu tnh ton: ng dng h tr t tnh theo cng thc
o Ct [8] = ct [7] / ct [6]

o Ct (10) = Ct (7) ct (9), cho php sa
o T tnh dng tng cng i vi cc ct (7), (9), (10) .
II.Bng tnh thu TTB ca nguyn liu c khu tr
Cc ch tiu cn nhp
o Nhp chi tit cc ct [2], [4] dng text

o Nhp chi tit cc ct [3], [5], [6] dng s v cho php nhp sau phn
thp phn l 2 s, mc nh ban u l s 0,khng m
Cc ch tiu tnh ton
o Ct [7] = [3] x [5] x [6]

o T tnh dng tng cng i vi ct (7), kim tra gi tr ny khng
c ln hn tng ct (10) phn I, nu khng tha mn ng dng a
ra cnh bo Tng gi tr ct 7 khng c ln hn tng gi tr ct
(10) phn I
B. i vi t khai tng ln pht sinh
125/215
Ti liu hng dn s dng
HTKKv3.2.3
check T khai ln pht sinh s b m i v UD cho php NNT k khai t khai

theo tng ngy v khng c t khai b sung nh sau:
bt u k khai t khai bn cng la chn cc thng tin v k k khai, ngnh

ngh kinh doanh, cc ph lc sau nhn nt ng vo mn hnh k
khai chnh v k khai cc ch tiu nh t khai thng.
C. i vi t khai b sung
KHBS
K khai iu chnh b sung cho ct ch tiu ct (9)cch ly d liu tng t nh
t 01/GTGT.
3.8 Hng dn thc hin chc nng k khai thu Nh thu
3.8.1 T khai thu Nh thu nc ngoi mu 01/NTNN

Cch gi:
T menu chc nng K khai/Thu nh thu chn T khai thu nh thu nc
ngoi (01/NTNN).
i vi T khai thu 01/NTNN UD cho php NNT chn mt trong hai loi t
A. i vi t khai thng
check T khai thng s b m i.
nh:
o K tnh thu: ng dng s mc nh k tnh thu bng thng hin ti 126/215
Ti liu hng dn s dng
HTKKv3.2.3
1, bn c th nhp k tnh thu m mun k khai nhng khng c chn

T khai b sung.
c bit mu 01/NTNN.

o Cc ch tiu cn nhp
Ct (1): Cho php NSD chn F5 nhp nhm ngnh, kiu text
Ct (2): Cho php NSD t nhp, ti a 14 k t, kim tra ng
cu trc MST, khng bt buc
Ct (3): NSD t nhp kiu text, di ti a 50 k t
Ct (4), (6), (12): NSD t nhp, kiu s khng m, mc nh l
0
Ct (10): NSD t nhp, kiu s, c th m, mc nh l 0. Nu
ct (10) < 0 th ct (12) v (13) = 0.
Ct (5): NSD t nhp dng ngy thng, kim tra ngy thanh
ton phi nm trong k tnh thu, nu khng tha mn th ng
dng a ra cnh bo vng.
Ct (7), (11): NSD t nhp, dng xx,xx%
Ct (8): NSD t nhp dng xx%, kim tra thu sut phi thuc 1
trong 3 gi tr 0%, 5%, 10%
Dng tng ct (6), (10): NSD t nhp dng s, khng m, ng
127/215
Ti liu hng dn s dng
HTKKv3.2.3
dng khng h tr t ng tnh.

Dng tng ct (9), (13): NSD t nhp dng s, khng m. Bt
buc nhp
o Cc ch tiu ng dng h tr t ng tnh theo cng thc
Ct (9) = (6) * (7) *(8), cho php sa
Ct (13) = (10) * (11) (12), nu (10) * (11) (12) < 0 th (13)
= 0, cho php sa
Ct (14) = (9) + (13)
Ti dng Tng: Ct (14) = (9) + (13)
K khai iu chnh b sung cho ct ch tiu ct (9), (12), (13) cch ly d liu
tng t nh t 01/GTGT. Vic k khai b sung ch p dng i vi t khai
theo thng
3.8.2 T khai thu Nh thu nc ngoi mu 03/NTNN
Cch gi:
T menu chc nng K khai/Thu nh thu chn T khai thu nh thu nc
ngoi (03/NTNN).
i vi T khai thu 03/NTNN UD cho php NNT chn mt trong hai loi t
A.i vi t khai thng
Trn form Chn k k khai chn T khai thng. bt u thc hin k khai
t khai thu bn cn la chn cc thng tin u vo nh:
T khai b sung.
c bit mu 03/NTNN.
128/215
Ti liu hng dn s dng
HTKKv3.2.3
Cc ch tiu cn nhp
o Ct (1): Cho php NSD nhp text, ti a 250 k t.
o Ct (2): Cho php NSD t nhp, ti a 14 k t, kim tra ng cu trc
MST
o Ct (3): NSD t nhp kiu text, di ti a 100 k t
o Ct (4), (8): NSD t nhp, kiu s khng m, mc nh l 0
o Ct (6) : NSD t nhp, kiu s, cho php nhp m, mc nh l 0. Nu
ct (6) < 0 th ct (8) = ct (9) = 0
o Ct (5): NSD t nhp dng DD/MM/YYYY, kim tra Ngy thanh ton
phi nh hn hoc bng k tnh thu
o Ct (7): NSD nhp dng xx,xx%
Cc ch tiu ng dng h tr t ng tnh theo cng thc
o Ct (9) = (6) * (7) -(8), kim tra nu kt qu m th (9) = 0, cho php sa,
nu sa khc th UD cnh bo vng
o Dng tng ct (6), (8), (9) = tng cc dng ca cc ct (6), (8), (9)
o i vi t khai b sung th k khai tng t nh t 01/GTGT. K khai
iu chnh b sung i vi ch tiu [09]
B.i vi t khai tng ln pht sinh
Trn form Chn k k khai chn T khai ln pht sinh nh sau:
129/215
Ti liu hng dn s dng
HTKKv3.2.3
bt u k khai t khai bn cng la chn thng tin v k k khai sau

nhn nt ng vo mn hnh k khai chnh v k khai cc ch tiu nh t
khai thng.
i vi t khai ln pht sinh th khng c k khai b sung.
C. i vi t khai b sung
KHBS .
i vi trng hp k khai b sung th k khai tng t nh t 01/GTGT. K
khai iu chnh b sung cho ct ch tiu ct (8), (9)
3.9 Hng dn thc hin chc nng k khai Ph, l ph
3.9.1 T khai ph bo v mi trng mu s 01/BVMT

Cch gi:
T menu chc nng K khai/Ph L ph chn T khai ph bo v mi
trng mu s (01/BVMT) khi mn hnh k khai s hin th ra nh sau.
Bn nhn vo nt lnh ng hin th ra t khai ph bo v mi trng

mu 01/BVMT
130/215
Ti liu hng dn s dng
HTKKv3.2.3
o
o
o
o
o
o
o
o
Ch tiu [13]: ti Ngn hng/KBNN nhp dng text

Ch tiu [15]: Vn bn y quyn nhp dng text
Ct (2) Loi khong sn: Chn trong danh mc cc loi khong sn
Ct (3) n v tnh t ng hin th theo ct [2] v cho php sa.
Ct (4) : NNT t nhp dng xx,xxx
Ct (5): Nhp dng s, khng m, mc nh l 0
Ct (6) = (4) * (5)
Dng tng cng: Ly dng tng cng ca ct (6)

KHBS nh sau:
131/215
Ti liu hng dn s dng
HTKKv3.2.3
K khai iu chnh b sung cho ct (6) cch ly d liu tng t nh t

01/GTGT.
3.9.2 T khai quyt ton ph bo v mi trng mu s 02/BVMT
Cch gi:
T menu chc nng K khai/Ph L ph chn T khai quyt ton ph bo
v mi trng mu s (02/BVMT) khi mn hnh k khai s hin th ra nh
sau.
132/215
Ti liu hng dn s dng
HTKKv3.2.3
Bn nhn vo nt lnh ng hin th ra t khai quyt ton ph bo v mi

trng mu 02/BVMT
133/215
Ti liu hng dn s dng
o
o
o
o
o
o
o
o
HTKKv3.2.3
Ch tiu [13]: ti Ngn hng/KBNN nhp dng text

Ch tiu [15]: Vn bn y quyn nhp dng text
Ct (2) Loi khong sn: Chn trong danh mc cc loi khong sn
Ct (3) n v tnh t ng hin th theo ct [2] v cho php sa.
Ct (4) : NNT t nhp dng xx,xxx
Ct (5), (7): Nhp dng s, khng m, mc nh l 0
Ct (6) = (4) * (5)
Dng tng cng: Ly dng tng cng ca ct (6)

KHBS nh sau:

01/GTGT.
134/215
Ti liu hng dn s dng
HTKKv3.2.3
3.10 Hng dn thc hin chc nng k khai Thu bo v mi trng
3.10.1 T khai thu bo v mi trng mu s 01/TBVMT

Cch gi:
T menu chc nng K khai/Ph L ph chn T khai thu bo v mi
trng mu s (01/TBVMT) khi mn hnh k khai s hin th ra nh sau.
Bn nhn vo nt lnh ng hin th ra t khai thu bo v mi trng

mu 01/TBVMT
135/215
Ti liu hng dn s dng
HTKKv3.2.3
Ct (1): ng dng h tr t tng

Ct (2): Tn hng ha. Chn trong Danh mc hng ha
Ct (3): n v tnh hin theo theo ct (2)
Ct (4) : NSD t nhp dng xx,xxx
Ct (5): Hin th theo ct (2)
Ct (6) = (4) * (5)
o Dng tng cng: Ly dng tng cng ca ct (6)
01/GTGT.
Ph lc 01-1/TBVMT (Bng phn b s thu bo v mi trng phi np cho
cc a phng)
o Ct (2) Hng ha: Chn trong Danh mc hng ha
o Ct (3) - Tn doanh nghip/c s khai thc: Nhp kiu text, ti a 100
k t
o Ct (4) M s thu doanh nghip/c s khai thc: NSD t nhp,
kim tra cu trc MST
o Ct (5) C quan thu trc tip qun l: UD h tr tch thnh 2 ct
o
o
o
o
o
o
136/215
Ti liu hng dn s dng
HTKKv3.2.3
C quan thu qun l cp Cc v C quan thu qun l cp Chi Cc.

NSD chn trong danh mc c quan thu qun l
o Ct (6) S than tiu th ni a trong k (tn): NSD t nhp kiu s,
khng m.
o Ct (7) S than tiu th ni a trong k (tn): NSD t nhp kiu s,
khng m.
o Ct (8) T l phn b: H thng h tr tnh theo cng thc
[8]=[6]/[7]
o Ct (9) sn lng than mua ca a phng ni c than khai thc
trong k: NSD t nhp kiu s, khng m.
o Ct (10) Mc thu BVMT: T ng hin th theo tn hng ha
o Ct (11) S thu pht sinh phi np: H thng h tr tnh theo cng
thc: (11)=(8)*(9)*(10)
Tng cng ct (8) = Tng ca cc dng ct (8). Kim tra tng bng 100%, nu
khng tha mn th hin th cnh bo Tng t l phn b phi bng 100%.
3.11 Hng dn thc hin chc nng to cc mu Ho n
3.11.1 Thng bo pht hnh ha n Mu TB01/AC

Cch gi:
T menu chc nng K khai/Ho n chn Thng bo pht hnh ha n
(TB01/AC) khi mn hnh k khai s hin th ra nh sau
.
NNT chn K bo co theo ngy ri nhn vo nt lnh ng mn hnh
bo co s hin thi ra nh sau:
137/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu :

Thng tin chung
Cc thng tin c ly d liu t phn Thng tin chung c k khai
trong chc nng "Thng tin doanh nghip" gm cc thng tin sau:
o Tn n v pht hnh ha n
o M s thu
o a ch, tr s chnh
o in thoi
o Thng tin n v ch qun:
Tn n v ch qun
M s thu n v ch qun.
Cc thng tin NNT t nhp gm cc thng tin sau:
o Tn c quan thu tip nhn thng bo: Kiu text
o Ngy thng bo pht hnh: Mc nh l ngy ca k bo co, khng
cho php sa, ngy thng bo pht hnh phi trc ngy bt u s
dng 5 ngy
o Ngi i din theo php lut: Kiu text, bt buc nhp
Thng tin chi tit
STT: ng dng h tr t ng tng
M ha n: NNT chn trong combobox, khi NNT chn M ha n th
ng dng s t ng a Tn loi ha n tng ng ln ct Tn loi ha
n ng thi bn ct Mu s cng s t ng lu li cc k t tng
138/215
Ti liu hng dn s dng
HTKKv3.2.3
ng ca ct M ha n.
Tn loi ha n, mu s, k hiu:
i vi cc loi ha n theo TT153/2010/TT-BTC
o Khi NNT chn M ha n th ng dng lu li Tn loi ha n
v NNT c th sa Tn loi ha n vi di ti a 200 k t
o Mu s: NNT nhp Mu s theo ng cu trc c quy nh trong
thng t vi di ti a 20 k t, v bt buc nhp 11 k t u theo
ng cu trc quy nh trong thng t (tr tem, v, th) gm:
6 k t u l mc nh theo Tn loi ha n
K t th 7 l s lin nhp dng s t nhin ln hn hoc
bng 2 v nh hn hoc bng 9.
K t th 8 phi l du "/"
k t tip theo l STT ca mu trong mt loi ha n
i vi cc loi ha n ca Bu in th thm ch BD
hoc IV vo sau k hiu mu
Ch :
o i vi tem, v, th kim tra cu trc 3 hoc 6 k t u phi l cc k
t nh trong ph lc 01 nh km, cc k t tip theo cho php NNT
t nhp
o K hiu: NNT nhp K hiu theo ng cu trc quy nh trong thng
t vi di gm 6 k t, Trong
k t u phi l hai ch ci trong 20 ch ci in hoa ca
bng ch ci ting Vit bao gm: A, B, C, D, E, G, H, K,
L, M, N, P, Q, R, S, T, U, V, X, Y
K t tip theo phi l du /
2 k t tip theo th hin nm thng bo pht hnh ha
n
K t cui cng phi l E, T hoc P, trong
E: Ha n in t
T: Ha n t in
P: Ha n t in
Hoc NNT c th nhp 5 k t, khng cn nhp k t (/) ng dng s h
tr t ng sinh k t ny vo ng v tr th 3 ca K hiu.
V d: Mun nhp K hiu ha n c k hiu l AA, nm thng bo pht hnh
l 2011 v ha n l loi ha n in t th cch nhp nh sau:
o Nhp 2 k t u l AA
o K t tip theo l du /
o 2 k t tip theo l 11
o K t cui cng l E
139/215
Ti liu hng dn s dng
HTKKv3.2.3
Hoc NNT c th nhp 5 k t ln lt l AA11E. Lc ta s c K hiu ha

n cn nhp l : AA/11E
nhp cc loi ha n c ngoi thng t 153 trn ct M ha n bn
chn M ha n l TT120 khi NNT t nhp cc ch tiu Tn loi
ha n, mu s, k hiu. Trong :
o Ct Tn loi ha n NNT nhp kiu text di ti a 200 k t
o Ct Mu s: Nhp kiu text, di ti a 20 k t v phn bit ch
hoa ch thng
o Ct K hiu nhp ng theo cu trc quy nh ca Thng t 120 gm
8 k t nh sau:
2 k t u phi l hai ch ci trong 20 ch ci in hoa
ca bng ch ci ting Vit bao gm: A, B, C, D, E, G,
H, K, L, M, N, P, Q, R, S, T, U, V, X, Y
K t tip theo phi l du /
4 k t tip theo th hin nm in ha n
K t cui cng phi l 1 trong 3 k t B, N, T
S lng: ng dng h tr tnh theo cng thc = (n s - T s) + 1,
khng cho php sa
T s: NNT t nhp.
o Khong "T s - n s" khng c giao nhau trong cng mt loi
ha n, cng mu s, cng k hiu
o T s khng m <= n s
n s: NNT t nhp
o n s >= T s
Ngy bt u s dng: NNT t nhp, Ngy bt u s dng phi sau ngy
thng bo pht hnh t nht 5 ngy
Doanh nghip in
o Tn : NNT t nhp. Nu trong phn K hiu m k t cui cng l P
(Doanh nghip t in) th bt buc nhp cc thng tin v Doanh nghip
in v Hp ng t in.
o MST: NNT t nhp theo ng cu trc 10 hoc 13 k t.
Hp ng t in
o S: NNT t nhp
o Ngy: NNT t nhp
140/215
Ti liu hng dn s dng
HTKKv3.2.3
3.11.2 Bo co tnh hnh nhn in ha n Mu BC01/AC

Cch gi:
T menu chc nng K khai/Ho n chn Bo co tnh hnh nhn in ha
n (BC01/AC) khi mn hnh k khai s hin th ra nh sau.
NNT chn k bo co v click vo bt ng , mn hnh bo co s hin th

nh sau:
Hng dn nhp d liu :

Thng tin chung
o Tn t chc
o M s thu
o a ch

o Ngi i din theo php lut: Nhp kiu text
o Ngy lp bo co: mc nh l ngy hin ti, cho php sa
141/215
Ti liu hng dn s dng
HTKKv3.2.3
o K bo co cui cng: Nu bo co l k bo co cui cng th NNT

chn check K bo co cui cng
Thng tin chi tit
T chc, c nhn t in
o M s thu: NNT t nhp theo ng quy nh v cu trc m s thu
(10 hoc 13 k t)
o Tn: NNT t nhp
o a ch: NNT t nhp, kiu text
Hp ng
o S: NNT t nhp, kiu text
o Ngy: NNT t nhp kiu ngy thng. Ngy hp ng phi nm trong
k bo co
Cc ct M ha n, Tn loi ha n, Mu s: Nhp tng t nh trn
Thng bo pht hnh ha n. Tuy nhin ti bo co BC01/AC th ch
c nhp cc ha n theo TT153.
o K hiu ha n: i vi ha n t in, t in th nhp tng t nh
Thng bo pht hnh. Ring i vi ha n do cc thu pht hnh th
thm 02 k t u k hiu (gi l m ho n do Cc Thu in, pht
hnh) (Danh sch M ha n ca Cc Thu cc tnh, thnh ph trc
thuc Trung ng pht hnh theo Ph lc 2 km theo Thng t s
153/2010/TT-BTC)
V d : Mun nhp K hiu ha n do Cc thu H Ni t in, pht hnh nm
2011 v c k hiu l AA th cch nhp nh sau:
o Nhp 2 k t u l 01
o Nhp 2 k t tip theo l AA
o K t tip theo l du /
o 2 k t tip theo l 11
o K t cui cng l E
Hoc NNT c th nhp 7 k t ln lt l 01AA11E. Lc ta s c K hiu
ha n cn nhp l : 01AA/11E
T s: NNT t nhp.
o T s khng m <= n s
n s: NNT t nhp
142/215
Ti liu hng dn s dng
HTKKv3.2.3
o n s >= T s
khng cho php sa
3.11.3 Bo co mt, chy, hng ha n Mu BC21/AC
Cch gi:
T menu chc nng K khai/Ho n chn Bo co mt, chy, hng ha n
(BC21/AC) khi mn hnh k khai s hin th ra nh sau.
Hng dn nhp d liu :

Thng tin chung
o Tn t chc, c nhn lm mt, chy, hng ha n
o M s thu
o a ch

o Ngy, thng, nm pht hin b mt, chy, hng ha n: NNT t nhp
theo nh dng ngy thng. (T chc, c nhn) c ly t ng t
Tn t chc, c nhn lm mt, chy, hng ha n t trn xung.
o Ngi i din theo php lut: nhp kiu text, bt buc nhp
o L do mt, chy, hng ho n
143/215
Ti liu hng dn s dng
HTKKv3.2.3
Thng tin chi tit

Thng bo pht hnh ha n.
o K hiu ha n: i vi ha n t in, t in th nhp tng t nh
thm 02 k t u k hiu (gi l m ho n do Cc Thu in, pht
hnh) (Danh sch M ha n ca Cc Thu cc tnh, thnh ph trc
thuc Trung ng pht hnh theo Ph lc 2 km theo Thng t s
153/2010/TT-BTC).
T s: NNT t nhp.
o T s khng m <= n s
n s: NNT t nhp
o n s >= T s
khng cho php sa
Lin ho n: NNT t nhp, kiu text: V d: Nu ha n b mt cc lin
2;5;6 th nhp gi tr ti ct Lin ha n l 2;5;6
Ghi ch: NNT chn trong combobox gm cc gi tr sau:
o Mt, chy, hng ho n u vo
o Mt, chy, hng ho n cha BC s dng
o Mt, chy, hng ho n BC s dng
3.11.4 Thng bo kt qu hy ha n Mu TB03/AC
Cch gi:
T menu chc nng K khai/Ho n chn Thng bo kt qu hy ha n
(TB03/AC) khi mn hnh k khai s hin th ra nh sau.
144/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu :

Thng tin chung
o Tn t chc, c nhn
o M s thu
o a ch

o Knh gi: NNT t nhp kiu text
o Phng php hy ha n: NNT t nhp kiu text
o Hi, gi, Ngy, thng, nm thng bo hy ha n: NNT t nhp theo
nh dng ngy thng. (T chc, c nhn) ly t ng t Tn t chc,
c nhn t trn xung
o Ngi i din theo php lut: NNT t nhp kiu text, bt buc nhp
o Ngi lp biu: NNT t nhp kiu text
Thng tin chi tit
145/215
Ti liu hng dn s dng
HTKKv3.2.3
K hiu ha n: i vi ha n t in, t in th nhp tng t nh

thm 02 k t u k hiu (gi l m ho n do Cc Thu in, pht hnh)
(Danh sch M ha n ca Cc Thu cc tnh, thnh ph trc thuc
Trung ng pht hnh theo Ph lc 2 km theo Thng t s 153/2010/TTBTC).
T s: NNT t nhp.
o T s khng m <= n s
n s: NNT t nhp
o n s >= T s
khng cho php sa
3.11.5 Thng bo iu chnh thng tin ti Thng bo pht hnh ha n
Mu: TB04/AC
Cch gi:
T menu chc nng K khai/Ho n chn Mu thng bo iu chnh thng
tin (TB04/AC) khi mn hnh k khai s hin th ra nh sau.
.
146/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu :

Thng tin chung
o M s thu
o a ch, tr s chnh
o in thoi
o Tn n v ch qun
o M s thu n v ch qun:
Cc thng tin NSD t nhp gm cc thng tin sau:
o Tn c quan thu tip nhn thng bo: Kiu text, di ti a 200
k t
o Ngy thng. Nm. c thng bo pht hnh: Kiu date,
kim tra phi trc ngy lp thng bo iu chnh
o Ngi i din theo php lut: Kiu text, di ti a 45 k t
Thng tin chi tit
STT: Kiu s, ng dng h tr t ng tng
Thng tin thay i: Chn trong combobox, kim tra khng cho chn trng
thng tin thay i
gm cc thng tin:
147/215
Ti liu hng dn s dng
HTKKv3.2.3
o a ch tr s chnh
o in thoi
Thng tin c: Nhp kiu text ti a 200 k t
Thng tin mi: Nhp kiu text ti a 200 k t
3.11.6 Bo co tnh hnh s dng ha n Mu BC26/AC
Cch gi:
T menu chc nng K khai/Ho n chn Bo co tnh hnh s dng ha
n (BC26/AC) khi mn hnh k khai s hin th ra nh sau.
NNT chn K bo co theo qu v c th chn cc ph lc cn k khai ri

nhn vo nt lnh ng mn hnh bo co s hin thi ra nh sau:
148/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu :

Thng tin chung
o Tn t chc, c nhn
o M s thu
o a ch
o Ngi i din theo php lut: NNT nhp kiu text
o Ngy lp bo co: mc nh l ngy hin ti, cho php sa nhng
khng c ln hn ngy hin ti
o Chuyn a im: NNT chn check CQT c trong trng hp
chuyn a im hay khng
Thng tin chi tit
K hiu ha n: i vi ha n t in, t in th nhp tng t nh
thm 02 k t u k hiu (gi l m ho n do Cc Thu in, pht hnh)
(Danh sch M ha n ca Cc Thu cc tnh, thnh ph trc thuc
Trung ng pht hnh theo Ph lc 2 km theo Thng t s 153/2010/TTBTC).
S tn u k: Nu l ln u tin chy ng dng th NNT t nhp s tn u
k ca k u, t k th 2 tr i th ng dng s t chuyn s tn cui k
ca k trc ln, cho php sa.
Ch : Nu trn cng mt dng th T s - n s phi k khai lin tip,
nu khng lin tip th phi tch dng.
o Ch tiu [5] (Tng s): T tnh theo cng thc [5] = (([7] - [6]) + 1) +
(([9] - [8]) + 1), khng cho php sa
o Ch tiu [6], [7]: NNT t nhp kiu s.
Khong (T s - n s) khng c giao nhau trong cng mt
loi ha n, cng mu s, cng k hiu
T s [6] khng m v <= n s [7]
o Ch tiu [7]: n s: Kiu s, NNT t nhp kiu s
149/215
Ti liu hng dn s dng
HTKKv3.2.3

n s [7] >= T s [6]
S mua/pht hnh trong k
o Ch tiu [8]: NNT t nhp kiu s.
T s [8] khng m v <= n s [9]
o Ch tiu [9]: NNT t nhp kiu s
n s [9] >= T s [8]
Ch : Nu trong cng mt loi ha n, cng mu s, cng k hiu
m c nhiu khong s lng tn u k (Khong [06] n [07]) th phi
nhp gi tr ca s mua/ pht hnh trong k dng m c gi tr ca ch
tiu [07] ln nht v gi tr T s [08] phi bng gi tr ca ch tiu [07] +
1
Ch tiu [13](S lng s dng): NNT t nhp kiu s v nh hn hoc
bng ch tiu [5] (Tng s tn u k, mua/pht hnh trong k)
Cc ch tiu [15], [17], [19]: NNT t nhp kiu text v cc s ny phi nm
trong khong {[10], [11]} v khng c trng nhau, khng giao nhau
o Trong cng mt loi ha n, mu ha n v k hiu ha n th cc
dng khng c giao nhau, trng nhau.
o Nu l cc S khng lin tip k khai di dng lit k th c ngn
cch nhau bng du (;): VD: 8;12;22 (3 s)
o Nu l cc s lin tip trong 1 khong th k khai di dng khong v
s dng du (-). VD: 51-100 (50 s)
Cc ch tiu t tnh: Xt 3 trng hp
Trng hp 1: Ch tiu [6] = 0 v [7] = 0 v [8] v [9] <> 0. Khi

o Ch tiu [5] = ([9] [8]) + 1
o Ch tiu [10] = ch tiu [8]
o Ch tiu [11] = [10] + [12] 1 v [11] nh hn hoc bng [9]
o Ch tiu [12] = [13] + [14] + [16] + [18].
o Ch tiu [14], [16], [18] t ng tnh bng cch m hoc tr t ch
tiu [15], [17], [19]
o Tn cui k
Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch tiu
[20], [21], [22] u bng 0
Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu [20]
150/215
Ti liu hng dn s dng
HTKKv3.2.3
= [11] + 1; ch tiu [21] = [9]

ch tiu [22] = ( [21] [20] ) +1
Nu [13] + [14] + [16] + [18] = 0 th ([20] = [8] ; [21] = [9])
o Ch tiu [5] = ([7] [6]) + 1
o Ch tiu [12] = [13] + [14] + [16] + [18].
tiu [15], [17], [19]
o Tn cui k
Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch tiu
[20], [21], [22] u bng 0
Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu
[20] = [11] + 1; ch tiu [21] = [7]
ch tiu [22] = ( [21] [20] ) +1
Nu [13] + [14] + [16] + [18] = 0 th ([20] = [6] ; [21] = [7])
Trng hp 3: Ch tiu [6]<> 0, [7] <> 0, [8] v [9] <> 0. Khi
o Kim tra bt buc Ch tiu [8]= ch tiu [7]+1
o Ch tiu [5] = (([7] [6]) + 1) + (([9] [8]) + 1) hoc [5]= [9]- [6]+1
o Ch tiu [12] = [13] + [14] + [16] + [18] v [12] <= [5].
tiu [15], [17], [19]
o Tn cui k
Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch tiu
[20], [21], [22] u bng 0
Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu
[20] = [11] + 1; ch tiu [21] = [9]

ch tiu [22] = ( [21] [20] ) +1
Nu [13] + [14] + [16] + [18] = 0 th ([20] = [6] ; [21] = [9])
V d: Doanh nghip A trong qu 1 nm 2010 pht hnh 1000 ha n mi,
trong k doanh nghip s dng ht 500 ha n v b mt 200 s ha n t s
0000800-0000900. Khi bn k khai trn bo co nh sau:
V s ha n mt khng lin tip vi s s dng nn bn phi tch ra lm 2
dng
Ti dng 1: K s ha n mua pht hnh trong k (ch tiu [8] [9]) ti dng 1
151/215
Ti liu hng dn s dng
HTKKv3.2.3
k gi tr: Ch tiu [8] = 1; [9] = 799, ch tiu [13] = 500, [17] trng
Ti dng 2 k: K s ha n mua pht hnh trong k (ch tiu [8] [9]) ti
dng 1 k gi tr: Ch tiu [8] = 800; [9] = 1000, ch tiu [13] = 0, [17] = 800900
Bng k chi tit ha n ca t chc, c nhn n thi im quyt ton ha

n
Thng tin chung
Cc thng tin c ly d liu t phn bo co ln v khng cho php sa

gm cc thng tin sau:
o Tn t chc, c nhn
o M s thu
o Ngi i din theo php lut

o Ngy lp bng k
o C quan chuyn n: NNT chn m c quan thu trong danh mc c
quan thu
Thng tin chi tit
Cc ch tiu NNT t nhp

o Tn loi ha n, K hiu mu, K hiu ha n: Nhp nh trn t
khai
o T s: Kiu s, NNT t nhp.
o n s: Kiu s, NNT t nhp
Cc ch tiu tnh ton:
o S lng: Kiu s, h tr tnh theo cng thc = (n s - T s) + 1,
khng cho php sa
Bng k ha n cha s dng ca t chc, c nhn chuyn a im kinh
doanh khc a bn c quan thu qun l
Thng tin chung
Cc thng tin c ly d liu t phn bo co ln v khng cho php sa

gm cc thng tin sau:
o Tn t chc, c nhn
152/215
Ti liu hng dn s dng
HTKKv3.2.3
o M s thu
o Ngi i din theo php lut

o Ngy lp bng k
Thng tin chi tit
Cc ch tiu NNT t nhp

o Tn loi ha n, K hiu mu, K hiu ha n: Nhp nh trn t
khai
o T s: Kiu s, NNT t nhp.
o n s: Kiu s, NNT t nhp
Cc ch tiu tnh ton:
o S lng: Kiu s, h tr tnh theo cng thc = (n s - T s) + 1,
khng cho php sa
3.12 Hng dn thc hin chc nng to cc mu bin lai thu ph, l ph
3.12.1 Thng bo pht hnh bin lai thu ph, l ph Mu TB01/AC
Cch gi:
T menu chc nng K khai/Bin lai thu ph, l ph chn Bo co pht hnh
bin lai thu ph, l ph (TB01/AC) khi mn hnh k khai s hin th ra nh
sau
.
153/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu :

Thng tin chung
o Tn n v pht hnh bin lai thu ph, l ph
o M s thu
o a ch, tr s chnh
o in thoi
o Thng tin n v ch qun:
Tn n v ch qun
M s thu n v ch qun.
o Tn c quan thu tip nhn thng bo: Kiu text
o Ngy thng bo pht hnh: Mc nh l ngy ca k bo co, khng
cho php sa, ngy thng bo pht hnh phi trc ngy bt u s
dng 5 ngy
o Ngi i din theo php lut: Kiu text, bt buc nhp
Thng tin chi tit
Trn mn hnh nhp bo co: Thm ct M bin lai, chn trong
combobox gm c 2 m bin lai l 01 v 02, khi in khng in ra ct ny.
Khi chn M bin lai th ng dng s t ng a Tn bin lai tng ng
ln ct Tn loi bin lai ng thi bn ct K hiu mu bin lai cng
s t ng lu li cc k t tng ng ca ct M bin lai.
M bin lai
Tn bin lai thu ph, l ph
K hiu mu bin lai
154/215
Ti liu hng dn s dng
01
HTKKv3.2.3
Bin lai thu ph, l ph khng c mnh 01BLP

gi
02
Bin lai thu ph, l ph c mnh gi
02BLP
Tn loi bin lai: ng dng t ng ly ln theo M bin lai v cho php
sa, di ti a 200 k t
K hiu mu: Kiu text, bt buc nhp gm 10 k t, kim tra theo ng
cu trc
2k t u l: 01 hoc 02
3 k t tip theo l BLP
01 k t tip theo th hin s lin ca bin lai thu ph, l ph t 1 -9
01 k t tip theo l - phn bit s lin vi s th t ca mu
trong mt loi bin lai thu ph, l ph.
03 k t tip theo l s th t ca mu trong mt loi bin lai thu ph,
l ph t 0 - 9
K hiu: NSD t nhp, kiu text, bt buc nhp, di 6 k t i vi bin
lai ca cc t chc c nhn t in, t in v 8 k t i vi c quan thu.
Kim tra ng cu trc
o Nu chn M bin lai thu ph, l ph l 01/BLP th kim tra k hiu
theo cu trc 6 hoc 8 k t nh sau
02 k t u l m tnh, thnh ph trc thuc trung ng theo
hng dn ti mc 4 Ph lc ny v ch p dng i vi Bin lai
do Cc Thu cc tnh, thnh ph trc thuc trung ng t in
bn cho cc c quan thu ph, l ph.

02 k t tip theo phn bit k hiu bin lai thu ph, l ph,
chn trong danh sch 20 ch ci ting vit: A, B, C, D, E, G, H,
K, L, M, N, P, Q, R, S, T, U, V, X, Y.

01 k t tip theo l du (-)

02 k t tip theo l nm in bin lai thu ph, l ph.

01 k t tip theo phn bit hnh thc in:
T: l k hiu bin lai thu ph, l ph t in
P: l k hiu bin lai thu ph, l ph t in

i vi bin lai c k hiu 6 k t th khng c hai k t u
ca m tnh, thnh ph
theo cu trc 6 k t nh sau

02 k t u phn bit k hiu bin lai thu ph, l ph, chn
trong danh sch 20 ch ci ting vit: A, B, C, D, E, G, H, K, L,
M, N, P, Q, R, S, T, U, V, X, Y.

155/215
Ti liu hng dn s dng

HTKKv3.2.3

S lng: Kiu s, h tr tnh theo cng thc = (n s - T s) + 1,

khng cho php sa. Trng hp NSD nhp gi tr T s - n s l 0 n
0 th s lng = 0
T s: Kiu s, NSD t nhp.
ng dng h tr t sinh dng 7 k t
Khong "T s - n s" khng c giao nhau trong cng mt loi
bin lai thu ph, l ph, cng mu s, cng k hiu
T s khng m v <= n s
Tt c cc dng giao nhau th u bo vi cu cnh bo Khong
(T s - n s) khng c giao nhau trong cng mt loi bin lai thu
ph, l ph, cng mu s, cng k hiu
Bt buc nhp
n s: Kiu s, NSD t nhp
ng dng h tr t sinh dng 7 k t
Khong "T s - n s" khng c giao nhau trong cng mt loi
n s >= T s
Tt c cc dng giao nhau th u bo vi cu cnh bo Khong
Bt buc nhp
Ngy bt u s dng: Kiu date, bt buc nhp.
Kim tra rng buc: Ngy bt u s dng phi ln hn hoc bng
Ngy thng bo pht hnh 10 ngy, nu khng p ng iu kin trn
th ng dng a ra cnh bo Ngy bt u s dng phi sau Ngy
thng bo pht hnh 10 ngy
Hp ng in/ Hp ng cung ng phn mm t in Bin lai sngy:
o S: Kiu text, di ti a 100
o Ngy: Kiu date, Ngy in phi <= Ngy thng bo pht hnh, nu
khng tha mn UD a ra cnh bo Ngy in phi trc ngy
thng bo pht hnh
Doanh nghip in hoc cung ng phn mm in bin lai
Tn : NSD t nhp: Kiu text, di ti a 250 k t, bt buc nhp
MST: Kiu text, di ti a 13 k t, kim tra ng cu trc MST.
Bt buc nhp
156/215
Ti liu hng dn s dng
HTKKv3.2.3
3.12.2 Bo co nhn in, cung cp phn mm t in bin lai thu ph, l ph

Mu BC01/AC
Cch gi:
T menu chc nng K khai/Bin lai thu ph, l ph chn Bo co tnh hnh
nhn in bin lai thu ph, l ph (BC01/AC) khi mn hnh k khai s hin th
ra nh sau.
NNT chn k bo co v click vo bt ng , mn hnh bo co s hin th

nh sau:
Hng dn nhp d liu :

Thng tin chung
o Tn t chc
o M s thu
o a ch
o Ngi i din theo php lut: Nhp kiu text
157/215
Ti liu hng dn s dng
HTKKv3.2.3

Thng tin chi tit
S th t: Kiu s t nhin, chng trnh t ng tng
T chc, c nhn t in, t in:
o M s thu: Cho php NSD t nhp ti a 13 k t, kim tra ng cu
trc m s thu. Bt buc nhp
o Tn: Cho php NSD t nhp kiu text, ti a 200 k t
o a ch: T nhp, kiu text, ti a 200 k t
Hp ng
o S: Cho php NSD t nhp, kiu text, ti a 100 k t. Bt buc nhp
o Ngy: Cho php NSD t nhp kiu ngy thng. Ngy hp ng phi
nm trong k bo co, nu khng nm trong k bo co th ng dng
a ra cnh bo vng Ngy hp ng phi nm trong k bo co.
ngh xem li. Bt buc nhp
cu trc
o 2k t u l: 01 hoc 02
o 3 k t tip theo l BLP
o 01 k t tip theo th hin s lin ca bin lai thu ph, l ph t 1 -9
o 01 k t tip theo l - phn bit s lin vi s th t ca mu
o 03 k t tip theo l s th t ca mu trong mt loi bin lai thu ph,
l ph.
M bin lai
01
K hiu mu bin lai
Bin lai thu ph, l ph khng c 01BLP

mnh gi
02
Bin lai thu ph, l ph c mnh gi 02BLP
sa, di ti a 200 k t
Kim tra ng cu trc
158/215
Ti liu hng dn s dng
HTKKv3.2.3


K, L, M, N, P, Q, R, S, T, U, V, X, Y.




ca m tnh, thnh ph

M, N, P, Q, R, S, T, U, V, X, Y.



o ng dng h tr t sinh dng 7 k t
bin lai thu ph, l ph, cng mu s, cng k hiu, cng MST
o T s khng m v <= n s
o Tt c cc dng giao nhau th u bo vi cu cnh bo Khong
ph, l ph, cng mu s, cng k hiu, cng MST
o Bt buc nhp
bin lai thu ph, l ph, cng mu s, cng k hiu, cng MST
o n s >= T s
159/215
Ti liu hng dn s dng
HTKKv3.2.3

ph, l ph, cng mu s, cng k hiu, cng MST
o Bt buc nhp
S lng: Kiu s, h tr tnh theo cng thc = (n s - T s) + 1, khng
cho php sa. Trng hp NSD nhp gi tr T s - n s l 0 n 0 th s
lng = 0
Trng hp kim tra:
Nu NSD chn ct M bin lai th UD bt buc nhp cc ct Tn loi
bin lai, K hiu mu bin lai, K hiu bin lai, T s, n s.
Ngc li, UD khng bt buc, vn cho php in bnh thng.
3.12.3 Bo co mt, chy bin lai thu ph, l ph Mu BC21/AC
Cch gi:
T menu chc nng K khai/Bin lai thu ph, l ph chn Bo co mt, chy,
hng bin lai thu ph, l ph (BC21/AC) khi mn hnh k khai s hin th ra
nh sau.
Hng dn nhp d liu :

Thng tin chung
o Tn t chc, c nhn lm mt, chy, hng bin lai thu ph, l ph
o M s thu
o a ch
160/215
Ti liu hng dn s dng
HTKKv3.2.3

o Ngy, thng, nm pht hin b mt, chy, hng bin lai thu ph, l ph:
NNT t nhp theo nh dng ngy thng. (T chc, c nhn) c ly
t ng t Tn t chc, c nhn lm mt, chy, hng bin lai thu ph,
l ph t trn xung.
o Ngi i din theo php lut: nhp kiu text, bt buc nhp
o L do mt, chy, hng ho n
Thng tin chi tit
STT: Kiu s, ng dng h tr t ng tng
M bin lai
01

gi
K hiu mu bin lai
02
02BLP
sa, di ti a 200 k t
cu trc
o 2k t u l: 01 hoc 02
l ph.
Kim tra ng cu trc
161/215
Ti liu hng dn s dng
HTKKv3.2.3


K, L, M, N, P, Q, R, S, T, U, V, X, Y.




ca m tnh, thnh ph

M, N, P, Q, R, S, T, U, V, X, Y.



o Bt buc nhp
o Khong (T s - n s) khng c giao nhau trong cng mt loi
o n s >= T s
162/215
Ti liu hng dn s dng
HTKKv3.2.3
o Bt buc nhp
0 th s lng = 0
Lin bin lai thu ph, l ph: T nhp, kiu text
Ghi ch: Cho php NSD chn trong combobox, mc nh l trng
nhng khi Ghi d liu th kim tra nu trng Ghi ch nu trng th
UD a ra cnh bo . Gi tr trong combobox gm cc gi tr sau:
o s dng
o Cha s dng
3.12.4 Thng bo kt qu hy bin lai thu ph, l ph Mu TB03/AC
Cch gi:
T menu chc nng K khai/Bin lai thu ph, l ph chn Thng bo kt qu
hy bin lai thu ph, l ph (TB03/AC) khi mn hnh k khai s hin th ra
nh sau.
Hng dn nhp d liu :

Thng tin chung
o Tn t chc, c nhn
163/215
Ti liu hng dn s dng
HTKKv3.2.3
o M s thu
o a ch
o Knh gi: NNT t nhp kiu text
o Phng php hy bin lai thu ph, l ph: NNT t nhp kiu text
o Hi, gi, Ngy, thng, nm thng bo hy bin lai thu ph, l ph:
NNT t nhp theo nh dng ngy thng. (T chc, c nhn) ly t
ng t Tn t chc, c nhn t trn xung
o Ngi i din theo php lut: NNT t nhp kiu text, bt buc nhp
Thng tin chi tit
M bin lai
01

gi
K hiu mu bin lai
02
02BLP
sa, di ti a 200 k t
cu trc
o 2k t u l: 01 hoc 02
l ph.
Kim tra ng cu trc
164/215
Ti liu hng dn s dng
HTKKv3.2.3


K, L, M, N, P, Q, R, S, T, U, V, X, Y.




ca m tnh, thnh ph

M, N, P, Q, R, S, T, U, V, X, Y.



o Bt buc nhp
o n s >= T s
165/215
Ti liu hng dn s dng
HTKKv3.2.3

o Bt buc nhp
0 th s lng = 0
3.12.5 Bo co tnh hnh s dng bin lai thu ph, l ph Mu BC7/AC
Cch gi:
T menu chc nng K khai/Bin lai thu ph, l ph chn Bo co tnh hnh
s dng bin lai thu ph, l ph (BC26/AC) khi mn hnh k khai s hin th
ra nh sau.
NNT chn K bo co theo qu v c th chn cc ph lc cn k khai ri

nhn vo nt lnh ng mn hnh bo co s hin thi ra nh sau:
Hng dn nhp d liu :

Thng tin chung
o Tn t chc, c nhn
o M s thu
o a ch
166/215
Ti liu hng dn s dng
HTKKv3.2.3

o Ngi i din theo php lut: NNT nhp kiu text
o Ngy lp bo co: mc nh l ngy hin ti, cho php sa nhng
khng c ln hn ngy hin ti
o Chuyn a im: NNT chn check CQT c trong trng hp
chuyn a im hay khng
Thng tin chi tit
Cc ct M bin lai thu ph, l ph, Tn loi bin lai thu ph, l ph, Mu
s: Nhp tng t nh trn Thng bo pht hnh bin lai thu ph, l ph.
K hiu bin lai thu ph, l ph: i vi bin lai thu ph, l ph t in, t in
th nhp tng t nh Thng bo pht hnh. Ring i vi bin lai thu
ph, l ph do cc thu pht hnh th thm 02 k t u k hiu (gi l m
ho n do Cc Thu in, pht hnh) (Danh sch M bin lai thu ph, l ph
ca Cc Thu cc tnh, thnh ph trc thuc Trung ng pht hnh theo
Ph lc 2 km theo Thng t s 153/2010/TT-BTC).
S tn u k: Nu l ln u tin chy ng dng th NNT t nhp s tn u
k ca k u, t k th 2 tr i th ng dng s t chuyn s tn cui k
ca k trc ln, cho php sa.
Ch : Nu trn cng mt dng th T s - n s phi k khai lin tip,
nu khng lin tip th phi tch dng.
o Ch tiu [5] (Tng s): T tnh theo cng thc [5] = (([7] - [6]) + 1) +
(([9] - [8]) + 1), khng cho php sa
o Ch tiu [6], [7]: NNT t nhp kiu s.
loi bin lai thu ph, l ph, cng mu s, cng k hiu
T s [6] khng m v <= n s [7]
o Ch tiu [7]: n s: Kiu s, NNT t nhp kiu s
n s [7] >= T s [6]
S mua/pht hnh trong k
o Ch tiu [8]: NNT t nhp kiu s.
T s [8] khng m v <= n s [9]
167/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [9]: NNT t nhp kiu s

n s [9] >= T s [8]
Ch : Nu trong cng mt loi bin lai thu ph, l ph, cng mu s,
cng k hiu m c nhiu khong s lng tn u k (Khong [06] n
[07]) th phi nhp gi tr ca s mua/ pht hnh trong k dng m c
gi tr ca ch tiu [07] ln nht v gi tr T s [08] phi bng gi tr ca
ch tiu [07] + 1
Ch tiu [13](S lng s dng): NNT t nhp kiu s v nh hn hoc
bng ch tiu [5] (Tng s tn u k, mua/pht hnh trong k)
Cc ch tiu [15], [17], [19]: NNT t nhp kiu text v cc s ny phi nm
trong khong {[10], [11]} v khng c trng nhau, khng giao nhau
o Trong cng mt loi bin lai thu ph, l ph, mu bin lai thu ph, l ph
v k hiu bin lai thu ph, l ph th cc dng khng c giao nhau,
trng nhau.
o Nu l cc S khng lin tip k khai di dng lit k th c ngn
cch nhau bng du (;): VD: 8;12;22 (3 s)
o Nu l cc s lin tip trong 1 khong th k khai di dng khong v
s dng du (-). VD: 51-100 (50 s)
Cc ch tiu t tnh: Xt 3 trng hp
o Ch tiu [5] = ([9] [8]) + 1
o Ch tiu [12] = [13] + [14] + [16] + [18].
tiu [15], [17], [19]
o Tn cui k
Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch tiu
[20], [21], [22] u bng 0
Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu [20]
= [11] + 1; ch tiu [21] = [9]

ch tiu [22] = ( [21] [20] ) +1
Nu [13] + [14] + [16] + [18] = 0 th ([20] = [8] ; [21] = [9])
o Ch tiu [5] = ([7] [6]) + 1
168/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [12] = [13] + [14] + [16] + [18].

tiu [15], [17], [19]
o Tn cui k
Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch tiu
[20], [21], [22] u bng 0
Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu
[20] = [11] + 1; ch tiu [21] = [7]
ch tiu [22] = ( [21] [20] ) +1
Nu [13] + [14] + [16] + [18] = 0 th ([20] = [6] ; [21] = [7])
Trng hp 3: Ch tiu [6]<> 0, [7] <> 0, [8] v [9] <> 0. Khi
o Kim tra bt buc Ch tiu [8]= ch tiu [7]+1
o Ch tiu [5] = (([7] [6]) + 1) + (([9] [8]) + 1) hoc [5]= [9]- [6]+1
o Ch tiu [12] = [13] + [14] + [16] + [18] v [12] <= [5].
tiu [15], [17], [19]
o Tn cui k
Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch tiu
[20], [21], [22] u bng 0
Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu
[20] = [11] + 1; ch tiu [21] = [9]

ch tiu [22] = ( [21] [20] ) +1
Nu [13] + [14] + [16] + [18] = 0 th ([20] = [6] ; [21] = [9])
3.13 Hng dn thc hin chc nng lp bo co ti chnh
3.13.1 Lp B Bo co ti chnh theo Quyt nh 15/2006/Q-BTC

Cch gi:
T menu chc nng Bo co ti chnh chn B Bo co ti chnh (Q
15/2006-BTC) khi mn hnh k khai s hin th ra nh sau.
169/215
Ti liu hng dn s dng
HTKKv3.2.3
Chng trnh mc nh khng chn cc ph lc cn k khai. Bn hy chn cc

ph lc cn k khai khi phi k khai. Sau nhn vo nt lnh ng mn
hnh s hin th ra mt bng k vi cc ph lc tng ng vi phc lc bn
chn.
T cc ph lc ca Bo co ti chnh theo quyt nh Q 15/2006-BTC bn ln
lt nhp d liu cho cc ph lc.
Cch nhp d liu cho cc ph lc nh sau:
170/215
Ti liu hng dn s dng
HTKKv3.2.3
Bng cn i k ton cho DN theo Quyt nh 15/2006/Q-BTC
Hng dn nhp d liu trong h thng k khai HTKK3.2.1:

Mc nh cc ch tiu c ch dn n cc mc trong bn thuyt minh theo quy
nh hin hnh. Nu c s thay i v cc mc thuyt minh ny th ngi s
dng s sa li. V ngi s dng c php sa tt c cc ch tiu trong ct
thuyt minh.
Cc ct phi nhp: ct [S nm nay], [S nm trc]
Cc ch tiu phi nhp:
+Tt c cc ch tiu u nhn gi tr mc nh l 0

+ Ch tiu [100] = [110] + [120] + [130] + [140] + [150]
+ Ch tiu [110] = [111] + [112]
+ Ch tiu [120] = [121] + [129]
+ Ch tiu [130] = [131] + [132] + [133] + [134] + [135] + [139]
+ Ch tiu [140] = [141] + [149]
+ Ch tiu [150] = [151] + [152] + [154] + [158]
+ Ch tiu [200] = [210] + [220] + [240] + [250] + [260]
+ Ch tiu [210] = [211] + [212] + [213] + [218] + [219]
171/215
Ti liu hng dn s dng
HTKKv3.2.3
+ Ch tiu [220] = [211] + [224] + [227]

+ Ch tiu [221] = [222] + [223]
+ Ch tiu [224] = [225] + [226]
+ Ch tiu [227] = [228] + [229]
+ Ch tiu [240] = [241] + [242]
+ Ch tiu [250] = [251] + [252] + [258] + [259]
+ Ch tiu [260] = [261] + [262] + [268]
+ Ch tiu [270] = [100] + [200]
+ Ch tiu [300] = [310] + [330]
+ Ch tiu [310] = [311] + [312] + + [319] + [320] + [323]
+ Ch tiu [330] = [331] + [332] + + [336] + [337] + [338] + [339]
+ Ch tiu [400] = [410] + [430]
+ Ch tiu [410] = [411] + [412] + + [420] + [421] + [422]
+ Ch tiu [430] = [432] + [433]
+ Ch tiu [440] = [300] + [400]
+ i vi ngy k, y l ngy bt buc phi c trn mi t khai hoc bo co
ti chnh theo quy nh ca c quan thu.
172/215
Ti liu hng dn s dng
HTKKv3.2.3
Bo co kt qu H SXKD cho DN theo quyt nh 15/2006/Q-BTC
Hng dn nhp d liu trong h thng k khai HTKK 3.2.0:

+ Mc nh cc ch tiu c ch dn n cc mc trong bn thuyt minh theo quy
thuyt minh.
Cc ch tiu cn nhp
+ Cc ch tiu c php nhp trong ct S nm nay v S nm trc gm 01,

02, 11, 21, 22, 23, 24, 25, 31, 32, 51, 52 u nhn gi tr mc nh l 0
+ Cc ch tiu c nh du bng mu xanh s c t ng tnh ton v
khng phi nhp. Cc ch tiu ny c ghi rt r cng thc t cc ch tiu
khc trn bo co kt qu hot ng sn xut kinh doanh.
+ Cc ch tiu cn rng buc kim tra tnh logic gm cc ch tiu 02, 23, v ngy
k.
o i vi ch tiu 02 cc khon gim tr doanh thu s lun nh hn hoc
bng ch tiu 01 doanh thu bn hnh v cung cp dch v.
o i vi ch tiu 23 chi ph li vay s lun nh hn hoc bng ch tiu 22
173/215
Ti liu hng dn s dng
HTKKv3.2.3
chi ph ti chnh.
o i vi ngy k, y l ngy bt buc phi c trn mi t khai hoc bo
co ti chnh theo quy nh ca c quan thu.
Bo co LCTT (Trc tip) cho DN theo Quyt nh 15/2006/Q-BTC

thuyt minh.
Cc ch tiu phi nhp
+ [01], [02], [03], [04], [05], [06], [07], [21], [22], [23], [24], [25], [26], [27],
[31], [32], [33], [34], [35], [36], [60] [61] ban u nhn gi tr mc nh l s 0
+ Ch tiu [20] = [01] + [02] + + [06] + [07]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
+ Ch tiu [50] = [20] + [30] + [40]
174/215
Ti liu hng dn s dng
HTKKv3.2.3
+ Ch tiu [70] = [50] + [60] + [61]

Bo co LCTT (Gin tip) cho DN theo Quyt nh 15/2006/Q-BTC

thuyt minh.
Cc ch tiu phi nhp:
Tt c cc ch tiu ban u nhn gi tr mc nh l 0

+ Ch tiu [08] = [01] + [02] + + [06]
+ Ch tiu [20] = [08] + [09] + [10] + + [16]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
+ Ch tiu [50] = [20] + [30] + [40]
175/215
Ti liu hng dn s dng
HTKKv3.2.3
+ Ch tiu [70] = [50] + [60] + [61]

3.13.2 Lp B Bo co ti chnh theo Quyt nh 48/2006/Q-BTC
Cch gi:
48/2006-BTC) khi mn hnh k khai s hin th ra nh sau.

chn.
T cc ph lc ca Bo co ti chnh theo quyt nh (Q 48/2006-BTC) bn
ln lt nhp d liu cho cc ph lc.
176/215
Ti liu hng dn s dng
HTKKv3.2.3
Bng cn i k ton cho DN theo Quyt nh 48/2006/Q-BTC

thuyt minh.
+ Cc ct phi nhp: ct [S nm nay], [S nm trc]
Cc ch tiu phi nhp

Cc ch tiu phi nhp dng s, mc nh l 0: [110], [121], [131],
[138], [141], [151], [152], [157] , [158], [211], [213], [221], [231],
[241], [248], [311], [312], [313], [314], [315], [316], [318], [ 323],
[328], [329], [331], [332], [334], [336], [338], [339], [411], [412],
[132],
[240],
[327],
[413],
177/215
Ti liu hng dn s dng
HTKKv3.2.3
[414], [415], [416], [417]

Cc ch tiu nhp dng s, mc nh l 0, cho php nhp s m: [129], [139],
[149], [212], [222], [239], [249]
Cc ch tiu ngoi bng: mc nh l 0,cho php nhp s m.
Cc ch tiu tnh ton:
o Ch tiu [100] = [110] + [120] + [130] + [140] + [150]
o Ch tiu [120]= [121] + [129]
o Ch tiu [130] = [131] + [132] + [138] + [139]
o Ch tiu [140] = [141] + [149]
o Ch tiu [150] = [151] + [152] + [157] + [158]
o Ch tiu [200] = [210] + [220] + [230] + [240]
o Ch tiu [210] = [211] + [212] + [213]
o Ch tiu [220] = [221] + [222]
o Ch tiu [230] = [231] + [239]
o Ch tiu [240] = [241] + [248] + [249]
o Ch tiu [250] = [100] + [200]
o Ch tiu [300] = [310] + [330]
o Ch tiu [310] = [311] + [312] + [313] + [314] + [315] + [316] + [318]
+ [323] + [327] + [328]+ [329]
o Ch tiu [330] = [331] + [332] +[334] + [336] + [338] + [339]
o Ch tiu [400] = [410]
o Ch tiu [410] = [411] + [412] + [413] + [414] + [415] + [416] + [417]
o Ch tiu [440] = [300] + [400]
+ i vi cc ch tiu ngoi bng: UD h tr thm dng khi nhn F5
178/215
Ti liu hng dn s dng
HTKKv3.2.3
Bo co kt qu H SXKD cho DN theo Quyt nh 48/2006/Q-BTC
Hng dn nhp d liu trong h thng k khai HTK3.1.3:

thuyt minh.
Cc ch tiu cn nhp
+ Tt c cc ch tiu ban u nhn gi tr mc nh l 0

+ Cc ch tiu cn rng buc kim tra tnh logic gm cc ch tiu 02, 23, v ngy
k.
179/215
Ti liu hng dn s dng
HTKKv3.2.3
o i vi ch tiu 02 cc khon gim tr doanh thu s lun nh hn hoc

bng ch tiu 01 doanh thu bn hnh v cung cp dch v.
o i vi ch tiu 23 chi ph li vay s lun nh hn hoc bng ch tiu 22
chi ph ti chnh.
o i vi ngy k, y l ngy bt buc phi c trn mi t khai hoc bo
co ti chnh theo quy nh ca c quan thu.
Bo co LCTT (Trc tip) cho DN theo Quyt nh 48/2006/Q-BTC

thuyt minh.
180/215
Ti liu hng dn s dng
HTKKv3.2.3
Cc ch tiu phi nhp
+ Ch tiu [20] = [01] + [02] + + [06] + [07]

+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
+ Ch tiu [50] = [20] + [30] + [40]
+ Ch tiu [70] = [50] + [60] + [61]
Bo co LCTT (Gin tip) cho DN theo Quyt nh 48/2006/Q-BTC

thuyt minh.
Cc ch tiu phi nhp
181/215
Ti liu hng dn s dng
HTKKv3.2.3

+ Ch tiu [08] = [01] + [02] + + [06]
+ Ch tiu [20] = [08] + [09] + [10] + + [16]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
+ Ch tiu [50] = [20] + [30] + [40]
+ Ch tiu [70] = [50] + [60] + [61]
K khai Bng cn i ti khon theo Q s 48/2006/Q-BTC
Nhp t khai
Cc ct phi nhp: Nhp cc gi tr N, C cho cc ct [S d u nm],
[S pht sinh trong nm]. Cc ch tiu phi nhp dng s: [1111], [1112],
[1113], [1121], [1122], [1123], [121], [131], [1331], [1332], [1381], [1388],
[141], [142], [152] ..[157], [1591], [1592], [1593], [171], [2111], [2112],
[2113], [2141], [2142], [2143], [2147], [217], [2212], [2213], [2218], [229],
[2411], [2412], [2413], [242], [244], [311], [315], [331], [33311], [33312],
[3332] .[3339], [334], [335], [3381] .[3388], [3389], [3411], [3412],
[34131] ..[34133], [3414], [351], [352], [3531], [3532], [3353], [3354],
[3561], [3532], [4111], [4112], [4118], [418], [419], [4211], [4212], [4311],
[4312], [5111], [5112], [5113], [5118], [515], [5211] [5213], [611], [631],
[632], [635], [6421], [6422], [711], [811], [821], [911]. Cc ch ngoi bng
ban u nhn gi tr mc nh l s 0 v cho php nhp s m.
Cc ct phi nhp: Nhp cc gi tr N, C cho cc ct [S d u nm],
182/215
Ti liu hng dn s dng
HTKKv3.2.3
[S pht sinh trong nm]. Cc ch tiu phi nhp dng s: [2141], [2142],
[2143], [2147].
Cc ch tiu tnh ton
o Ch tiu [111] = [1111] + [1112] + [1113]
o Ch tiu [112] = [1121] + [1122] + [1123]
o Ch tiu [133] = [1331] + [1332]
o Ch tiu [138] = [1381] + [1382]
o Ch tiu [159] = [1591] + [1592] + [1593]
o Ch tiu [211] = [2111] + [2112] + [2113]
o Ch tiu [214] = [2141] + [2142] + [2143] + [2147]
o Ch tiu [221] = [2212] + [2213] + [2218]
o Ch tiu [241] = [2411] + [2412] + [2413]
o Ch tiu [333] = [3331] + [3332] + .+ [3339]
o Ch tiu [3331] = [33311] + [33312]
o Ch tiu [338] = [3381] + + [3384]+ [3386] + [3388] + [3389]
o Ch tiu [341] = [3411] + [3412] + [3413] + [3414]
o Ch tiu [3413] = [34131] + [34132] + [34133]
o Ch tiu [353] = [3531] + [3532] + [3533] + [3534]
o Ch tiu [356] = [3561] + [3562]
o Ch tiu [411] = [4111] + [4112] + [4118]
o Ch tiu [421] = [4211] + [4212]
o Ch tiu [511] = [5111] + [5112] + [5113] + [5118]
o Ch tiu [521] = [5211] + [5212] + [5213]
o Ch tiu [642] = [6421] + [6422]
Cng thc tnh ton i vi ct S d cui nm
o i vi ti khon u 1, 2: D n cui k = D n u k - D c
u k + ps n - ps c, nu dng bn d n, nu m chuyn sang
d c, cho php sa khc cng thc th cnh bo vng D n cui k
khc (n u k - c u k+ ps n - ps c). ngh xem li ( tr
131, 1381, 1388, 331, cc ti khon con ca 338,141, 333 v cc ti
khon cp con ca 333).
o i vi ti khon u 3, 4: D c cui k = D c u k - D n u
k + ps c trong k - ps n trong k, nu kt qu dng bn d c,
kt qu m chuyn sang d n, cho php sa khc th cnh bo vng
D c cui k khc (D c u k - D n u k + ps c trong k ps n trong k). ngh xem li ( tr 131, 1381, 1388, 331, cc ti
khon con ca 338, 141, 333 v cc ti khon cp con ca 333),
o Ring i vi ti khon lng tnh nh 131, 1381, 1388, 331, cc ti
khon con ca 338, 141, 333 v cc ti khon cp con ca 333 th
183/215
Ti liu hng dn s dng
HTKKv3.2.3
S d u nm: Cho php nhp c d n , d c

S pht sinh trong nm: cho php nhp c d n v d c ng
thi.
S d cui nm: cho php nhp dng s
Cc iu kin kim tra
o i vi cc ti khon u 1, u 2, u 3, u 4: Ti phn S d u
k Ch cho nhp 1 trong 2 bn d n hoc d c, nu NSD nhp c d
n v d c th h thng cnh bo ( tr cc ti khon lng tnh)
o i vi cc ti khon u 5, 6, 7, 8, 9 th khng cho nhp gi tr ti ct
S d cui k ( c bn N v bn C)
o B sung thm dng Tng cng sau ti khon 911: Kim tra ti cc ct
S d u k, s pht sinh trong k, S d cui k tng bn N phi
bng bn C, nu khc th UD a ra cnh bo vng Tng s d bn
n phi bng tng s d bn c
3.13.3 Lp B Bo co ti chnh theo Quyt nh 16/2007/Q-NHNN
Cch gi:
16/2007/Q-NHNN) khi mn hnh k khai s hin th ra nh sau.

chn.
T cc ph lc ca Bo co ti chnh theo quyt nh (Q 16/2007/Q-NHNN)
bn ln lt nhp d liu cho cc ph lc.
184/215
Ti liu hng dn s dng
HTKKv3.2.3
Bng CKT cho ngn hng theo quyt nh 16/2007/Q-NHNN

thuyt minh.
+ Cc ct phi nhp: ct [S nm nay], [S nm trc]
Cc ch tiu cn nhp

Phn A:
+ [III] = III.[1] + III.[2] + III.[3]
+ [IV] = IV.[1] + IV.[2]
+ [VI] = VI.[1] + VI.[2]
+ [VII] = VII.[1] + VII.[2] + VII.[3]
+ [VIII] = VIII.[1] + VIII.[2] + VIII.[3] + VIII.[4] + VIII.[5]
185/215
Ti liu hng dn s dng
HTKKv3.2.3
+ [IX] = IX.[1] + IX.[2] + IX.[3]

+ IX.[1] = IX.[1.a] + IX.[1.b]
+ IX.[1] = IX.[2.a] + IX.[2.b]
+ IX.[1] = IX.[3.a] + IX.[3.b]
+ [X] = X.[a] + X.[b]
+ [XI] = XI.[1] + X1.[2] + XI.[3] + X1.[4] + XI.[5]
Phn B:
+ [II] = II.[1] + II.[2]
+ [VII] = VII.[1] + VII.[2] + VII.[3] + VII.[4]
+ [VIII] = VIII.[1] + VIII.[2] + VIII.[3] + VIII.[4] + VIII.[5]
+ VIII[1] = VIII.[1.a] + VIII.[1.b] + VIII.[1.c] + VIII.[1.d] + VIII.[1.e] +
VIII.[1.g]
Ch tiu ngoi bng:
+ [I] = I.[1] + I.[2] + I.[3]
186/215
Ti liu hng dn s dng
HTKKv3.2.3
Bo co KQ H SXKD cho NH theo quyt nh 16/2007/Q-NHNN

thuyt minh.
+ Cc ch tiu cn rng buc kim tra tnh logic gm ch tiu ngy k.
187/215
Ti liu hng dn s dng
HTKKv3.2.3
Bo co LCTT (Trc tip) cho NH theo Q 16/2007/Q-NHNN

thuyt minh.

+ Ch tiu [20] = [01] + [02] + + [06] + [07]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
+ Ch tiu [50] = [20] + [30] + [40]
+ Ch tiu [70] = [50] + [60] + [61]
188/215
Ti liu hng dn s dng
HTKKv3.2.3
Bo co LCTT (Gin tip) cho NH theo Q 16/2007/Q-NHNN

thuyt minh.

+ Ch tiu [08] = [01] + [02] + + [06]
+ Ch tiu [20] = [09] + [10] + + [16]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
+ Ch tiu [50] = [20] + [30] + [40]
+ Ch tiu [70] = [50] + [60] + [61]
189/215
Ti liu hng dn s dng
HTKKv3.2.3
3.13.4 Lp B bo co ti chnh theo Thng t s 95/2008/TT-BTC v Thng

t s 162/2010/TT-BTC
Cch gi:
T menu chc nng Bo co ti chnh chn B Bo co ti chnh
95/2008/TT-BTC khi mn hnh k khai s hin th ra nh sau.
Bn hy nhn vo nt lnh ng vo mn hnh ca Bo co ti chnh

theo Thng t 95/2008/TT-BTC
T cc ph lc ca Bo co ti chnh theo Thng t 95/2008/TT-BTC bn ln
lt nhp d liu cho cc ph lc.
190/215
Ti liu hng dn s dng
HTKKv3.2.3
Bng cn i k ton cho CTCK theo Thng t 95/2008/TT-BTC

thuyt minh.
Cc ct phi nhp: ct [S cui qu], [S u nm]

Cc ch tiu phi nhp dng s, mc nh l 0: [111], [112],
[132], [133], [135], [138], [140], [151], [152], [154], [157],
[212], [213], [218], [222], [225], [228], [230], [241], [245],
[254], [255], [258], [261], [262], [263], [268], [311], [312],
[315], [316], [317], [319], [320], [321], [322], [323], [327],
[331], [332], [333], [334], [335], [336], [337], [338], [339],
[412], [413], [415], [416], [417], [418], [419], [420]
Cc ch tiu ngoi bng nhp dng s, mc nh l 0: [001],
[004], [005], [006], [007], [008], [009], [010], [011], [012],
[015], [016], [017], [018], [019], [020], [021], [022], [027],
[121],
[158],
[251],
[313],
[328],
[359],
[131],
[211],
[252],
[314],
[329],
[411],
[002], [003],
[013], [014],
[032], [037],
191/215
Ti liu hng dn s dng
HTKKv3.2.3
[042], [047], [050], [082], [083], [084]

Cc ch tiu phi nhp dng s, cho php m, mc nh l 0: [129], [139],
[219], [223], [226], [229], [242], [259], [414].
Cc ch tiu tnh ton:
o Ch tiu [100] = [110] + [120] + [130] + [140] + [150]
o Ch tiu [110] = [111] + [112]
o Ch tiu [120] = [121] + [129]
o Ch tiu [130] = [131] + [132] + [133] + [135] + [138] + [139]
o Ch tiu [150] = [151] + [152] + [154] + [157] + [158]
o Ch tiu [200] = [210] + [220] + [240] + [250] + [260]
o Ch tiu [210] = [211] + [212] + [213] + [218] + [219]
o Ch tiu [220] = [221] + [224] + [227] + [230]
o Ch tiu [221] = [222] + [223]
o Ch tiu [224] = [225] + [226]
o Ch tiu [227] = [228] + [229]
o Ch tiu [240] = [241] + [242]
o Ch tiu [250] = [251] + [252] + [253] + [258] + [259]
o Ch tiu [253] = [254] + [255]
o Ch tiu [260] = [261] + [262] + [263] + [268]
o Ch tiu [270] = [100] + [200]
o Ch tiu [300] = [310] + [330]
o Ch tiu [310] = [311] + [312] + [313] + [314] + [315] + [316] + [317]
+ [319] + [320] + [321] + [322] +[323] + [327] + [328] + [329]
o Ch tiu [330] = [331] + [332] + + [336] + [337] + [338] + [339] +
[359]
o Ch tiu [400] = [410]
o Ch tiu [410] = [411] + [412] + + [419] + [420]
o Ch tiu [440] = [300] + [400]
192/215
Ti liu hng dn s dng
HTKKv3.2.3
Bo co KQ H SXKD cho CTCK theo Thng t 95/2008/TT-BTC

Cc ct phi nhp: ct [S nm nay], [S nm trc]
Cc ch tiu phi nhp: [01.1], [01.2], [01.3], [01.4], [01.5], [01.6], [01.7],
[01.8], [01.9], [02], [11], [25], [31], [32], [51], [52], [70] v ban u nhn
gi tr mc nh l s 0.
Cc ch tiu tnh ton:
o Ch tiu [01] = [01.1] + [01.2] + [01.3] + [01.4] + [01.5]+ [01.6] +
[01.7] + [01.8] + [01.9]
o Ch tiu [10] = [01] [02]
o Ch tiu [20] = [10] [11]
o Ch tiu [30] = [20] - [25]
o Ch tiu [40] = [31] [32]
o Ch tiu [50] = [30] + [40]
o Ch tiu [60] = [50] [51] - [52]
i vi ngy k, y l ngy bt buc phi c trn mi t khai hoc bo co ti
chnh theo quy nh ca c quan thu.
193/215
Ti liu hng dn s dng
HTKKv3.2.3
Bo co LCTT (Trc tip) cho CTCK theo Thng t 95/2008/TT-BTC

thuyt minh.
Cc ch tiu phi nhp: [01], [02], [05], [06], [07], [08], [09], [10], [11], [12],
[13], [14], [15], [21], [22], [23], [24], [25], [26], [27], [31], [32], [33], [34],
[35], [36], [60] ban u nhn gi tr mc nh l s 0 v khng cho php nhp
m.
Cc ch tiu phi nhp: [61] ban u nhn gi tr mc nh l s 0 v cho
php nhp m.
Cc ch tiu tnh ton:
o Ch tiu [20] = [01] + [02] + + [14] + [15]
o Ch tiu [30] = [21] + [22] + + [26] + [27]
o Ch tiu [40] = [31] + [32] + + [36]
194/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [50] = [20] + [30] + [40]

o Ch tiu [70] = [50] + [60] + [61]
Bo co LCTT (Gin tip) cho CTCK theo Thng t 95/2008/TT-BTC

thuyt minh.
Cc ch tiu phi nhp: [01], [02], [06], [13], [14], [15], [16], [21], [22], [23],
[24], [25], [26], [27], [31], [32], [33], [34], [35], [36], [60] ban u nhn gi
tr mc nh l s 0 v khng cho php nhp m.
Cc ch tiu phi nhp: [03], [04], [05], [09], [10], [11], [12], [61] ban u
nhn gi tr mc nh l s 0 v cho php nhp m.
Ch tiu [08] = [01] + [02] + + [06]
195/215
Ti liu hng dn s dng
HTKKv3.2.3
Ch tiu [20] = [09] + [10] + + [16]

Ch tiu [30] = [21] + [22] + + [26] + [27]
Ch tiu [40] = [31] + [32] + + [36]
Ch tiu [50] = [20] + [30] + [40]
Ch tiu [70] = [50] + [60] + [61]
+ i vi ngy k, y l ngy bt buc phi c trn mi t khai hoc bo co ti

chnh theo quy nh ca c quan thu.
3.14 Hng dn thc hin chc nng k khai cc mu t khai thu i vi n v Thy
in
3.14.1 T khai thu gi tr gia tng dng cho cc c s sn xut thy in

hch ton ph thuc EVN hoc hch ton ph thuc cc Tng cng ty
pht in thuc Tp on in lc Vit Nam theo mu 01/T - GTGT
(mu 01/T-GTGT
Cch gi:
T menu chc nng K khai/T khai Thy in chn T khai GTGT
01/T-GTGT. bt u thc hin k khai t khai thu bn cn la chn cc
thng tin u vo nh:
c chn k tnh thu ln hn thng hoc qu hin ti.
T khai b sung.
mu 01/T-GTGT.
196/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu :

Cc ch tiu cn nhp: Ch tiu [21], [22], [24], [26] : Nhp dng xx,xx
Cc ch tiu ng dng h tr t ng tnh theo cng thc
o Ch tiu [23] = [21] * [22], lm trn 2 ch s sau du phy
o Ch tiu [25] = [23] * [24], lm trn 2 ch s sau du phy
o Ch tiu [27] = [25] [26]. Kim tra ch tiu [27] = Tng thu GTGT
trn PL 01-2/T-GTGT, nu khc th UD a ra cnh bo Ch
tiu [27] phi bng tng s thu GTGT trn PL 01-2/T-GTGT
Bng phn b s thu gi tr gia tng phi np ca CSSX thy in cho cc a
phng (mu s 01-2/T-GTGT)
Cc ch tiu cn nhp
Ct (1) - STT: nhp kiu text
Ct (2) - Tn nh my: NSD t nhp, kiu text, ti a 200 k
t
Ct (3) - M s thu: NSD nhp ti a 14 k t, kim tra cu
trc MST
197/215
Ti liu hng dn s dng
HTKKv3.2.3
Ct Chn: NSD chn nu l nh my thy in, nu khc th

khng.
Ct (4) - CQT a phng ni pht sinh hot ng sn xut
thy in: Chn trong danh mc C quan thu qun l cp
Cc.
Ct (5) - T l phn b (%): cho php NSD t nhp dng
xx,xx
Ct (6) - S thu GTGT phi np: cho php NSD nhp dng
s, khng m, mc nh l 0
Dng Tng cng s thu GTGT phi np: Cho php NSD t
3.14.2 T khai thu ti nguyn mu 03/T-TAIN
Cch gi:
T menu chc nng K khai/T khai Thy in chn T khai thu ti
nguyn 03/T-TAIN. bt u thc hin k khai t khai thu bn cn la
chn cc thng tin u vo nh:
c chn k tnh thu ln hn thng hoc qu hin ti.
T khai b sung.
mu 01/T-GTGT.
198/215
Ti liu hng dn s dng
HTKKv3.2.3
Cc ch tiu cn nhp
o Ch tiu [23] Nh my thy in: NSD t nhp, dng text, ti a 200
k t
o Ch tiu [24] M s thu: NSD nhp ti a 14 k t, kim tra cu
trc MST
o Ch tiu [25] Sn lng in xut tuyn (KW/h): NNT t nhp dng
xx,xxx.
o Ch tiu [26] Gi tnh thu n v ti nguyn: NNT t nhp dng
xx,xx.
o Ch tiu [28] Thu TN d kin c min gim trong k : NNT t
Cc ch tiu tnh ton
o Ch tiu [27] Thu ti nguyn pht sinh trong k: ng dng h tr
tnh theo cng thc [27] = [25] * [26] * [22]
o Ch tiu [29] Thu TN pht sinh phi np trong k: ng dng h tr
tnh theo cng thc [29] = [27] [28], nu m th [29] = 0
o Dng Tng cng ly tng ca cc ch tiu tng ng [27], [28], [29]
Bng k Bng phn b s thu Ti nguyn phi np ca c s sn xut thy in
cho cc a phng ( mu s 03-1/T-TAIN)
Phn Thng tin chi tit:
STT: cho php NSD nhp kiu text , ti a 10 k t
Ch tiu: T nhp kiu text, di ti a 200 k t
M s thu: Nhp ti a 14 k t, kim tra cu trc MST
199/215
Ti liu hng dn s dng
HTKKv3.2.3
CQT a phng ni pht sinh hot ng sn xut thy in:

Chn trong danh mc C quan thu qun l cp Cc.
T l phn b (%):cho php NSD t nhp dng xx,xx.
S thu ti nguyn phi np: Nhp kiu s khng m, mc nh
l 0
Dng Tng cng ct S thu ti nguyn phi np: NSD t
nhp
3.15 Hng dn thc hin chc nng k khai cc mu t khai thu i vi n v Du
kh
3.15.1 T khai thu thu nhp doanh nghip tm tnh i vi du kh mu

01A/TNDN- DK
Cch gi:
T menu chc nng K khai/T khai Du kh chn T khai tm tnh i vi
du kh 01A/TNDN-DK. bt u thc hin k khai t khai thu bn cn
la chn cc thng tin u vo nh:
o K tnh thu theo ln xut bn:
o Ngy thng nm: Mc nh l ngy hin ti
o Ln xut bn: Cho php NSD t nhp dng text, ti a 10 l t
o K tnh thu theo ln xut bn: UD cho php NSD chn Du th
hoc Condensate
o K khai theo thng, mc nh l Thng hin ti -1, cho php sa nhng
khng c ln hn thng hin ti ca h thng
o K tnh thu theo thng: UD cho php NSD chn Kh thin
nhin
T khai b sung.
khai. Sau nhn vo nt lnh ng hin th ra t khai
01A/TNDN-DK
200/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu :

Thng tin cn nhp:
Ch tiu [01], [02], [03]: t hin th
Ch tiu [08], [09]: UD ch cho php NSD la chn 1 trong 2 ch tiu ny.
Ch tiu [10]: Nhp kiu dd/mm/yyyy, ch cho php nhp khi nhp ch
tiu [09]
Ch tiu [19]: Nhp dng text
Ch tiu [20]: Tn n v c u quyn hoc i l thu: Cho php NSD
chn 1 trong 2 loi. Nu phn Thng tin doanh nghip c nhp thng tin
i l thu th khi trn t khai s mc nh tch vo i l thu v cho
php sa. Nu khng nhp thng tin i l thu phn Thng tin doanh
nghip th UD khng cho check chn c hai i l thu v i l y
quyn.
Cc ch tiu cn nhp
Ct (5):
o Ch tiu [29]: Nhp dng xx,xx
o Ch tiu [30]: Nhp dng xx,xxxx
o Ch tiu [31] = [29] * [30]
o Ch tiu [32]: Nhp theo dng xx,xxxx
201/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [33] = [31] * [32], lm trn n 2 s sau du phy, nu m th

[33] = 0
o Ch tiu [34] = nhp dng xx,xx. Kim tra ch tiu [34] <= [33]
o Ch tiu [35] = [33] [34], lm trn n 2 s sau du phy, nu m th
[35] = 0
o Ch tiu [36]: UD ch bt buc Nhp theo dng s, khng m khi la
chn ch tiu [09], mc nh l 0
Nhp ph lc: Chi tit ngha v thu ca cc nh thu du kh (mu 01/PLDK)
o Ch tiu [09] S thu phi np: Ly t ch tiu [35] ca t
01A/TNDN_DK chuyn sang
o Ct (2) M s thu ca nh thu du kh: NSD t nhp, ti a 14 k
t, kim tra ng cu trc MST.
o Ct (3) Tn nh thu: T nhp kiu text
o Ct (4) T l phn b: cho php NSD t nhp dng xx,xx%
o Ct (5) S thu pht sinh phi np: (5) = ch tiu [09] * ct (4), lm
trn n 2 s sau du phy, nu kt qu m th set = 0
o Ct (6) Ghi ch: NSD t nhp kiu text, ti a 250 k t
o Tng cng ct (4): h thng t tnh. Kim tra tng ct (4) phi bng
100%. Nu khng h thng hin th cnh bo Tng t l phn b phi
bng 100%
o Tng cng ct (5) = tng cc dng ct (5). Kim tra phi bng ch tiu
[09], nu khc th hin th cnh bo Tng s thu pht sinh phi
np phi bng ch tiu [09]
3.15.2 T khai thu thu nhp doanh nghip tm tnh i vi kh thin nhin
mu 01B/TNDN- DK
Cch gi:
kh thin nhin 01B/TNDN-DK. bt u thc hin k khai t khai thu
bn cn la chn cc thng tin u vo nh:
o Nhp k tnh thu theo qu: Mc nh l qu hin ti 1, khng cho
php nhp ln hn k hin ti.
T khai b sung.
khai. Sau nhn vo nt lnh ng hin th ra t khai
01B/TNDN-DK
202/215
Ti liu hng dn s dng
HTKKv3.2.3
Hng dn nhp d liu t khai

o Ch tiu [13]: Tn n v c u quyn hoc i l thu: Cho php
NSD chn 1 trong 2 loi. Nu phn Thng tin doanh nghip c nhp
thng tin i l thu th khi trn t khai s mc nh tch vo i l
thu v cho php sa. Nu khng nhp thng tin i l thu phn
Thng tin doanh nghip th UD khng cho check chn c hai i l
thu v i l y quyn.
Cc ch tiu cn nhp
Ct (5)
o Ch tiu [22], [25], [27], [29] : Nhp dng xx, xx. Kim tra ch tiu
[29] <= [28]
o Ch tiu [24] = [22] * [23] , lm trn n 2 s sau du phy
o Ch tiu [27]: Nhp dng xx,xx%.
o Ch tiu [26] = [24] [25], lm trn n 2 s sau du phy
o Ch tiu [28] = [26] * [27] , lm trn n 2 s sau du phy, nu m th
[28] = 0
o Ch tiu [30] = [28] [29] , lm trn n 2 s sau du phy, nu m th
[30] = 0
o Ch tiu [31]: Bt buc nhp theo dng s nguyn ng, khng m,
mc nh l 0
203/215
Ti liu hng dn s dng
HTKKv3.2.3

o Ch tiu [09]: S thu phi np: Ly t ch tiu [30] ca t khai
01B/TNDN-DK chuyn sang
o Ct (2) M s thu ca nh thu du kh: NSD t nhp, kim tra
ng cu trc MST.
o Ct (4) T l phn b: NSD t nhp dng xx,xx
trn n 2 s sau du phy, nu m th set = 0
100%. Nu khng h thng hin th cnh bo Tng t l phn b
phi bng 100%
o Tng cng ct (5) = Tng cc dng ct (5), kim tra phi bng ch tiu
[09], nu khc ng dng a ra cnh bo Tng s thu pht sinh
phi np phi bng ch tiu [09]
3.15.3 T khai thu ti nguyn tm tnh i vi du kh mu 01/TAIN- DK
Cch gi:
du kh 01/TAIN-DK. bt u thc hin k khai t khai thu bn cn la
chn cc thng tin u vo nh:
o K tnh thu theo ln xut bn:
o Ngy thng nm: Mc nh l ngy hin ti
o Ln xut bn: Cho php NSD t nhp dng text, ti a 10 l t
o K tnh thu theo ln xut bn: UD cho php NSD chn Du th
hoc Condensate
o K khai theo thng, mc nh l Thng hin ti -1, cho php sa nhng
khng c ln hn thng hin ti ca h thng
o K tnh thu theo thng: UD cho php NSD chn Kh thin
nhin
T khai b sung.
khai. Sau nhn vo nt lnh ng hin th ra t khai 01/TAINDK
204/215
Ti liu hng dn s dng
HTKKv3.2.3

Ch tiu [01], [02], [03]: t hin th
Ch tiu [08], [09]: UD ch cho php la chn 1 trong 2 ch tiu ny.
Ch tiu [05]: t hin th
Ch tiu [10]: Nhp kiu dd/mm/yyyy, ch cho php nhp khi nhp ch
tiu [09]
Ch tiu [19]: Nhp dng text
Ch tiu [20]: Tn n v c u quyn hoc i l: Cho php NSD
chn 1 trong 2 loi. Nu phn Thng tin doanh nghip c nhp thng tin
i l thu th khi trn t khai s mc nh tch vo i l thu v cho
php sa. Nu khng nhp thng tin i l thu phn Thng tin doanh
nghip th UD khng cho check chn c hai i l thu v i l y
quyn
Phn thng tin chi tit:
Cc ch tiu cn nhp
o Ch tiu [30], [30a]: Nhp dng xx,xx
o Ch tiu [32] = [30] * [31]
o Ch tiu [33]: Nhp xx,xxxx
o Ch tiu [34] = [32] * [33], lm trn n 2 s sau du phy, nu kt
qu m th [34] = 0
205/215
Ti liu hng dn s dng
HTKKv3.2.3
o Ch tiu [35]: UD ch bt buc NSD nhp dng s khng m khi la

chn ch tiu [09], mc nh l 0.
o Ch tiu [09] S thu phi np: Ly t ch tiu [34] ca t khai
01/TAIN-DK
o Ct (1) - STT: T tng khi thm dng
o Ct (2) M s thu ca nh thu du kh: NSD t nhp,ti a 14 k
t, kim tra ng cu trc MST.
o Ct (4) T l phn b: cho php NSD t nhp dng xx,xx
trn n 2 s sau du phy, nu kt qu m th set = 0
100%. Nu khng h thng hin th cnh bo Tng t l phn b
phi bng 100%
o Tng cng ct (5) = Tng cc dng ct (5), kim tra phi bng ch tiu
[09], nu khc ng dng a ra cnh bo Tng s thu pht sinh
phi np phi bng ch tiu [09]
3.15.4 Bo co d kin sn lng du kh khai thc v t l tm np thu mu
01/BCTL-DK
Cch gi:
T menu chc nng K khai/T khai Du kh chn Bo co d kin sn
lng du kh khai thc v t l tm np thu 01/BCTL-DK. bt u thc
hin k khai t khai thu bn cn la chn cc thng tin u vo nh:
o Nhp k tnh thu theo Nm: mc nh l nm hin ti, cho php sa
T khai b sung. i vi Bo co d kin sn lng du kh khai thc v
t l tm np thu mu 01/BCTL-DK th cho php k khai b sung y
cc ch tiu
206/215
Ti liu hng dn s dng
HTKKv3.2.3

o Ct (4), (5), (6):
Dng 1: Nhp dng s, khng m, mc nh l 0. Kim tra: Nu
NSD nhp n v l thng i vi Kh thin nhin th UD cnh
bo vng Kh thin nhin khng nhp n v l thng
Dng 2: Nhp dng s khng m, mc nh l 0. Kim tra: Nu
NSD nhp n v l m3 i vi Du th hoc condensate th UD
cnh bo vng Du th (hoc Condensate) khng nhp n v
l m3
Dng 3: UD tnh theo cng thc = Dng 1/Dng 2 tng ng
Dng 4, 5, 6, 7: NSD nhp dng xx,xxxx
o Ct (7): NSD nhp dng text.
THNG TIN H TR
Khi cn gii p vng mc trong qu trnh k khai thu, cc Doanh nghip xin vui
lng lin h vi Phng Tuyn truyn/H tr NNT ca Cc Thu/Chi cc Thu a
phng c gii p.
207/215
Ti liu hng dn s dng
HTKKv3.2.3
208/215
Ti liu hng dn s dng
HTKKv3.2.3
Ph lc 01
DANH MC CC K T U CA MU HA N
STT
M ha
n
Mu s
Tn loi ha n
01GTKT
Ho n gi tr gia tng.
01GTKT
02GTTT
Ho n bn hng.
02GTTT
06HDXK
Ho n xut khu.
06HDXK
07KPTQ
Ha n bn hng (dnh cho t chc,

c nhn trong khu phi thu quan).
07KPTQ
03XKNB
Phiu xut kho kim vn chuyn hng

ha ni b;
03XKNB
04HGDL
Phiu xut kho gi bn hng i l.
01/
Tem, v, th thuc loi ha n

GTGT
01/
02/
Tem, v, th thuc loi ha n bn

hng
02/
TT120
Ha n theo thng t 120/2002/TTBTC
10
01TEDB
Tem vn ti ng b theo pp khu 01TEDB

tr
11
01VEDB
V vn ti ng b theo pp khu tr
12
01THDB
Th vn ti ng b theo pp khu tr
13
02TEDB
Tem vn ti ng b theo pp trc 02TEDB

tip
14
02VWDB
V vn ti ng b theo pp trc tip
15
02THDB
Th vn ti ng b theo pp trc tip
7
8
9
04HGDL
01VEDB
01THDB
02VWDB
02THDB
209/215
Ti liu hng dn s dng
HTKKv3.2.3
Ph lc 02
M HA N CA CC THU CC TNH, THNH PH
TRC THUC TRUNG NG PHT HNH
(Ban hnh km theo Thng t s 64/2013/TT-BTC ca B Ti chnh)
M
Tnh, thnh ph
Tnh, thnh ph
01
H Ni
34
Bnh Thun
02
Hi Phng
35
Vng Tu
03
H Ch Minh
36
ng Nai
04
Nng
37
Bnh Dng
06
Nam nh
38
Bnh Phc
07
H Nam
39
Ty Ninh
08
Hi Dng
40
Qung Nam
09
Hng Yn
41
Bnh nh
10
Thi Bnh
42
Khnh Ho
11
Long An
43
Qung Ngi
12
Tin Giang
44
Ph Yn
13
Bn Tre
45
Ninh Thun
14
ng Thp
46
Thi Nguyn
15
Vnh Long
47
Bc Kn
16
An Giang
48
Cao Bng
17
Kin Giang
49
Lng Sn
18
Cn Th
50
Tuyn Quang
19
Bc Liu
51
H Giang
20
C Mau
52
Yn Bi
21
Tr Vinh
53
Lo Cai
22
Sc Trng
54
Ho Bnh
23
Bc Ninh
55
Sn La
24
Bc Giang
56
in Bin
210/215
Ti liu hng dn s dng
HTKKv3.2.3
25
Vnh Phc
57
Qung Ninh
26
Ph Th
58
Lm ng
27
Ninh Bnh
59
Gia Lai
28
Thanh Ho
60
k Lk
29
Ngh An
61
Kon Tum
30
H Tnh
62
Lai Chu
31
Qung Bnh
63
Hu Giang
32
Qung Tr
64
k Nng
33
Tha Thin - Hu
211/215
Ti liu hng dn s dng
HTKKv3.2.3
Ph lc 03
DANH MC NGNH NGH V TIU MC HCH TON
Mu biu
01/GTGT
01A/TNDN
01B/TNDN
01/TTB
03/TNDN
Danh mc ngnh ngh

Tiu mc hch ton
Ngnh hng sn xut, kinh Hch ton ch tiu [40] vo tiu
mc 1701
doanh thng thng
T hot ng thm d,
pht trin m v khai thc
du, kh thin nhin
T hot ng x s kin
thit ca cc cng ty x s
kin thit
Ngnh hng sn xut, kinh
doanh thng thng
T hot ng thm d,
du, kh thin nhin
T hot ng x s kin
kin thit
doanh thng thng
Hch ton ch tiu [40] vo tiu

mc 1704
mc 1705
Hch ton ch tiu [32] vo mc
1050, tiu mc 1052
1050, tiu mc 1056
1050, tiu mc 1057
1050, tiu mc 1052
T hot ng thm d,
du, kh thin nhin
T hot ng x s kin
kin thit
doanh thng thng

1050, tiu mc 1056
T hot ng x s kin
kin thit
doanh thng thng

mc 1761

1050, tiu mc 1057
Khng h tr in ghi ch v tiu
mc
Hch ton ch tiu [E] vo mc

1050, tiu mc 1052
T hot ng thm d, Hch ton ch tiu [E] vo mc
212/215
Ti liu hng dn s dng
Mu biu
02/TNDN
03/NTNN
01/NTNN
HTKKv3.2.3
Danh mc ngnh ngh

du, kh thin nhin
T hot ng x s kin
kin thit
Chuyn quyn thu t
Chuyn quyn s dng t
Tiu mc hch ton

1050, tiu mc 1056
Hch ton ch tiu [E] vo mc
1050, tiu mc 1057
Hch ton ch tiu [39] + [44] vo
tiu mc 1053
tiu mc 1053
mc 1052
mc 1701
mc 1052
01/KK- BH
01/KK - XS

mc 1000, tiu mc 1003
02/KK -TNCN
Hch ton ch tiu [33] + [34] +

[35] vo tiu mc 1000, tiu mc
1001
mc 1000, tiu mc 1004
03/KK -TNCN

1000, tiu mc 1008
1000, tiu mc 1007
1000, tiu mc 1003
07/KK -TNCN
Hch ton ch tiu [32] + [34]

mc 1000, tiu mc 1001
Hch ton ch tiu [38] mc 1000,
tiu mc 1003
213/215
Ti liu hng dn s dng
HTKKv3.2.3
Ph lc 04
T L % THU TNDN TNH TRN DOANH THU
STT
Ngnh kinh doanh
Thng mi: phn phi, cung cp hng ha, nguyn

liu, vt t, my mc, thit b gn vi dch v ti
Vit Nam
Dch v cho thu my mc, thit b bo him
Xy dng
Hot ng sn xut, kinh doanh khc, vn chuyn
(bao gm vn chuyn ng bin v vn chuyn
hng khng)
Cho thu tu bay, ng c tu bay, ph tng tu bay,
tu bin
Ti bo him
Chuyn nhng chng khon
Li tin vay
Thu nhp bn quyn
2
3
4
5
6
7
8
9
T l % thu
TNDN
1
5
2
2
2
2
0,1
10
10
214/215
Ti liu hng dn s dng
HTKKv3.2.3
Ph lc 05
DANH MC NHM NGNH NGH
STT
1
2
3
4
5
6
7
Ngnh kinh doanh

Nng nghip, lm nghip v thu sn; khai khong; cng nghip ch
bin, ch to; sn xut v phn phi in, khi t, nc nng, hi
nc v iu ho khng kh; cung cp nc; hot ng qun l v x
l rc thi, nc thi.
Ring sa cha, bo dng my mc thit b v sn phm kim loi
c sn; hot ng gia cng
Xy dng
Bn bun, bn l; sa cha t, mt, xe my v xe c ng c khc
Vn ti kho bi
Dch v n ung
Dch v lu tr v cc dch v khc
Ph lc 06
BIU THU LY TIN TNG PHN
Bc
thu
Phn thu nhp tnh

thu/nm
(triu ng)
Phn thu
thu/thng
nhp
(triu ng)
tnh
Thu sut
(%)
n 60
n 5
Trn 60 n 120
Trn 5 n 10
10
Trn 120 n 216
Trn 10 n 18
15
Trn 216 n 384
Trn 18 n 32
20
Trn 384 n 624
Trn 32 n 52
25
Trn 624 n 960
Trn 52 n 80
30
Trn 960
Trn 80
35
215/215

Tai Lieu HTKK 3.2.3

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Tai Lieu HTKK 3.2.3

Uploaded by

Copyright:

Available Formats

TNG CC THU

TI LIU HNG DN S DNG

Ti liu hng dn s dng

3 HNG DN S DNG CC CHC NNG K KHAI........................................ 30

Ti liu hng dn s dng

Ti liu hng dn s dng

162/2010/TT-BTC ......................................................................................................... 190

Ti liu hng dn s dng

M vch 2 chiu l mt k thut m ho thng tin thnh dng d liu m my c

1.2.1 Cch s dng tr gip trong ng dng

Duyt qua cc ni dung tr gip

Ti liu hng dn s dng

kiu g l TELEX v VNI.

Chn OK, mn hnh s c iu chnh v phn gii 800x600

Ti liu hng dn s dng

c th thc hin nhp d liu vo chng trnh HTKK bng b g Unikey,

Ti liu hng dn s dng

Chn "ng" kt thc cng vic.

1.2.6 Khi ng ng dng

Ti liu hng dn s dng

mn hnh hoc vo START/Programs/Tong Cuc Thue/Ho tro ke khai/HTKK

bt u s dng, cn phi nhp m s thu. Nu l ln khai bo m s thu

Ti liu hng dn s dng

Ti liu hng dn s dng

tng ng vi cc phm mi tn ln v xung, kch chut tri tng ng vi

Ti liu hng dn s dng

1.2.10 iu khin nhp d liu

Nhp theo danh sch:

Chn c hoc khng v la chn nhiu phng n theo danh sch:

Mc chn l cu tr li c hoc khng cho cu hi i km. nh du tng ng

Ti liu hng dn s dng

cng. Nu nh du vo Chn ph lc k khai th c 3 mc di s c nh

Nhp d liu theo bng:

Trn giao din bng bn ch nhp c vo cc dng chi tit mu trng, cc

Ti liu hng dn s dng

o Bm phm F5 thm dng mi trong bng. Bn ch thm c dng mi khi

Kch thc v format d liu:

Nu t khai c ph lc i km th h thng s hin th danh sch cc ph lc

Ti liu hng dn s dng

V d hnh trn tng ng vi t khai GTGT khu tr thng 01/2008. T khai

Ti liu hng dn s dng

Nu mun thm ph lc no th chn check tng ng sau nhn chut tri

Nhp li thng tin

Ghi thng tin k khai

Ti liu hng dn s dng

Bn c th chn my in, s bn in v s trang in. Mc Chn my in s hin th

o Nt c hnh mi tn sang bn phi

phng to hoc thu nh mn hnh in.

in ra my in ng thi thot mn hnh xem trc.

thot mn hnh xem trc.

Ti liu hng dn s dng

Thot mn hnh k khai

Ti liu hng dn s dng

Thc hin cc bc sau y sa li:

1.2.14 Sao lu d liu

Ti liu hng dn s dng

Nhp vo tn file sao lu (v d backup). Bm nt "Save" thc hin sao

Ti liu hng dn s dng

Nhp vo file cha d liu sao lu (ng dn y ). Bm nt "Open"

Ci t phn mm h tr kt xut ra file PDF

Ti liu hng dn s dng

Kt xut t khai ra file PDF

Chn my in tn l CutePDF Writer, bm nt In. H thng s hi tn file.

Ti liu hng dn s dng