{"id":3400,"date":"2024-12-03T02:20:37","date_gmt":"2024-12-03T02:20:37","guid":{"rendered":"https:\/\/blog.ezworkapp.com\/index.php\/2024\/12\/03\/huong-dan-cach-lam-tron-so-tien-tren-hoa-don-gtgt-chinh-xac-nhat\/"},"modified":"2024-12-03T02:20:37","modified_gmt":"2024-12-03T02:20:37","slug":"huong-dan-cach-lam-tron-so-tien-tren-hoa-don-gtgt-chinh-xac-nhat","status":"publish","type":"post","link":"https:\/\/blog.ezworkapp.com\/index.php\/2024\/12\/03\/huong-dan-cach-lam-tron-so-tien-tren-hoa-don-gtgt-chinh-xac-nhat\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT ch\u00ednh x\u00e1c nh\u1ea5t"},"content":{"rendered":"<div class=\"uk-panel uk-margin\" id=\"template-nJy84WMn#1\">\n<p>Khi vi\u1ebft h\u00f3a \u0111\u01a1n GTGT (h\u00f3a \u0111\u01a1n \u0111\u1ecf, h\u00f3a \u0111\u01a1n VAT) th\u00ec c\u00f3 m\u1ed9t th\u1ee9 r\u1ea5t d\u1ec5 khi\u1ebfn ch\u00fang ta m\u1eafc l\u1ed7i, \u0111\u00f3 l\u00e0 s\u1ed1 ti\u1ec1n h\u00e0ng b\u1ecb l\u1ebb v\u00e0 d\u1eabn t\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb l\u1ebb, t\u1eeb \u0111\u00f3 khi c\u1ed9ng t\u1ed5ng ti\u1ec1n s\u1ebd b\u1ecb l\u1ec7ch s\u1ed1 ti\u1ec1n do vi\u1ec7c l\u00e0m tr\u00f2n s\u1ed1 t\u1ef1 \u0111\u1ed9ng. Kh\u1eafc ph\u1ee5c \u0111i\u1ec1u n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? H\u00e3y c\u00f9ng <a href=\"http:\/\/blog.ezworkapp.com\/\"><strong>H\u1ecdc Excel Online<\/strong><\/a> t\u00ecm hi\u1ec3u c\u00e1ch l\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT ch\u00ednh x\u00e1c nh\u1ea5t nh\u00e9.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_61 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Xem nhanh<\/p>\n<p><label for=\"ez-toc-cssicon-toggle-item-674e6af47ed0f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><\/span><\/span><\/label><\/p>\n<nav>\n<ul class=\"ez-toc-list ez-toc-list-level-1 \">\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/blog.hocexcel.online\/huong-dan-cach-lam-tron-so-tien-tren-hoa-don-gtgt-chinh-xac-nhat.html#Nhung_luu_y_khi_viet_hoa_don_GTGT\" title=\"Nh\u1eefng l\u01b0u \u00fd khi vi\u1ebft h\u00f3a \u0111\u01a1n GTGT\">Nh\u1eefng l\u01b0u \u00fd khi vi\u1ebft h\u00f3a \u0111\u01a1n GTGT<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/blog.hocexcel.online\/huong-dan-cach-lam-tron-so-tien-tren-hoa-don-gtgt-chinh-xac-nhat.html#Cach_lam_tron_so_tien_tren_hoa_don_GTGT\" title=\"C\u00e1ch l\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT\">C\u00e1ch l\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT<\/a>\n<ul class=\"ez-toc-list-level-3\">\n<li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/blog.hocexcel.online\/huong-dan-cach-lam-tron-so-tien-tren-hoa-don-gtgt-chinh-xac-nhat.html#Lam_tron_so_tien_tren_hoa_don_GTGT_theo_cach_tinh_xuoi\" title=\"L\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT theo c\u00e1ch t\u00ednh xu\u00f4i\">L\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT theo c\u00e1ch t\u00ednh xu\u00f4i<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/blog.hocexcel.online\/huong-dan-cach-lam-tron-so-tien-tren-hoa-don-gtgt-chinh-xac-nhat.html#Lam_tron_so_tien_tren_hoa_don_GTGT_theo_cach_tinh_nguoc\" title=\"L\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT theo c\u00e1ch t\u00ednh ng\u01b0\u1ee3c\">L\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT theo c\u00e1ch t\u00ednh ng\u01b0\u1ee3c<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/nav>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_viet_hoa_don_GTGT\"><\/span>Nh\u1eefng l\u01b0u \u00fd khi vi\u1ebft h\u00f3a \u0111\u01a1n GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u00f3a \u0111\u01a1n GTGT d\u00f9 vi\u1ebft tay tr\u00ean h\u00f3a \u0111\u01a1n gi\u1ea5y hay vi\u1ebft tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec \u0111\u1ec1u ph\u1ea3i ch\u00ednh x\u00e1c v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 sai s\u00f3t. B\u1edfi n\u1ebfu sai th\u00ec b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00f3 m\u00e0 ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh. V\u00ec v\u1eady \u0111\u1ed1i v\u1edbi m\u1ecdi k\u1ebf to\u00e1n, m\u1ed9t nguy\u00ean t\u1eafc r\u1ea5t quan tr\u1ecdng l\u00e0 ph\u1ea3i c\u1ea9n th\u1eadn, th\u1eadn tr\u1ecdng. V\u1eady ph\u1ea3i l\u01b0u \u00fd nh\u1eefng g\u00ec khi vi\u1ebft h\u00f3a \u0111\u01a1n GTGT?<\/p>\n<ul>\n<li><strong>Th\u1ee9 1 l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/strong>. C\u00e1c h\u00f3a \u0111\u01a1n ph\u1ea3i vi\u1ebft theo tr\u00ecnh t\u1ef1 th\u1eddi gian t\u0103ng d\u1ea7n, li\u00ean t\u1ee5c ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed9n x\u1ed9n v\u1ec1 th\u1eddi gian. Vi\u1ec7c n\u00e0y \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t th\u00f4ng qua b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c k\u00ea khai trong m\u1ed7i k\u1ef3 (th\u00e1ng, qu\u00fd). Ngo\u00e0i ra c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n<li><strong>Th\u00f4ng tin kh\u00e1ch h\u00e0ng, ng\u01b0\u1eddi nh\u1eadn h\u00f3a \u0111\u01a1n<\/strong>:\u00a0K\u1ebf to\u00e1n ph\u1ea3i vi\u1ebft \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 kh\u00e1ch h\u00e0ng. L\u01b0u \u00fd l\u00e0 n\u1ebfu kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n th\u00ec ghi \u1edf\u00a0m\u1ee5c t\u00ean kh\u00e1ch h\u00e0ng\/t\u00ean ng\u01b0\u1eddi mua h\u00e0ng, n\u1ebfu kh\u00e1ch h\u00e0ng l\u00e0 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p th\u00ec ghi \u1edf m\u1ee5c t\u00ean \u0111\u01a1n v\u1ecb. Ngo\u00e0i ra ph\u1ea7n \u0111\u1ecba ch\u1ec9 c\u1ee7a kh\u00e1ch h\u00e0ng c\u1ea7n ghi \u0111\u1ea7y \u0111\u1ee7, chi ti\u1ebft c\u1ea3 v\u1ec1 s\u1ed1 nh\u00e0, ph\u01b0\u1eddng\/x\u00e3, qu\u1eadn\/huy\u1ec7n, t\u1ec9nh\/th\u00e0nh ph\u1ed1. V\u1edbi nh\u1eefng t\u00ean \u0111\u1ecba ch\u1ec9 d\u00e0i th\u00ec ch\u00fang ta n\u00ean th\u1eed vi\u1ebft ra nh\u00e1p tr\u01b0\u1edbc \u0111\u1ec3 bi\u1ebft c\u1ee1 ch\u1eef l\u1edbn nh\u1ecf \u0111\u1ebfn \u0111\u00e2u l\u00e0 \u0111\u1ee7.<\/li>\n<li><strong>S\u1ed1 ti\u1ec1n<\/strong>: \u0111\u00e2y l\u00e0 ph\u1ea7n r\u1ea5t quan tr\u1ecdng. N\u1ebfu b\u00e1n h\u00e0ng h\u00f3a th\u00ec c\u1ea7n ph\u1ea3i ghi r\u00f5 \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 th\u00e0nh ti\u1ec1n. Tuy nhi\u00ean c\u00f3 1 l\u01b0u \u00fd l\u00e0\u00a0khi t\u00ednh thu\u1ebf th\u00ec c\u1ea7n \u0111\u1ea3m b\u1ea3o l\u00e0m tr\u00f2n cho \u0111\u00fang. Ngo\u00e0i ra trong m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a \u0111\u00e3 bao g\u1ed3m thu\u1ebf v\u00e0 s\u1ed1 ti\u1ec1n l\u00e0 1 s\u1ed1 tr\u00f2n th\u00ec khi t\u00ednh ng\u01b0\u1ee3c tr\u1edf l\u1ea1i s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00ec n\u1ebfu l\u00e0m tr\u00f2n kh\u00f4ng t\u1ed1t s\u1ebd b\u1ecb l\u1ec7ch s\u1ed1 ti\u1ec1n so v\u1edbi ban \u0111\u1ea7u.<\/li>\n<\/ul>\n<p>Do \u0111\u00f3 \u0111\u1ec3 gi\u00fap vi\u1ebft h\u00f3a \u0111\u01a1n GTGT \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, gi\u1ea3m sai s\u00f3t th\u00ec ch\u00fang ta c\u1ea7n ph\u1ea3i n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch l\u00e0m tr\u00f2n s\u1ed1 sao cho \u0111\u00fang. N\u00ean vi\u1ebft nh\u00e1p h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc v\u00e0 t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n tr\u00ean Excel, k\u1ebft h\u1ee3p c\u00e1c h\u00e0m l\u00e0m tr\u00f2n s\u1ed1 \u0111\u1ec3 t\u00ednh ra k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_lam_tron_so_tien_tren_hoa_don_GTGT\"><\/span>C\u00e1ch l\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c l\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT th\u01b0\u1eddng c\u00f3 2 d\u1ea1ng ch\u00ednh:<\/p>\n<ul>\n<li>D\u1ea1ng 1: T\u00ednh xu\u00f4i. T\u1ee9c l\u00e0 t\u00ednh tu\u1ea7n t\u1ef1 t\u1eeb S\u1ed1 l\u01b0\u1ee3ng * \u0110\u01a1n gi\u00e1 =\u00a0Th\u00e0nh\u00a0ti\u1ec1n. T\u1eeb t\u1ed5ng ti\u1ec1n t\u00ednh ra S\u1ed1 thu\u1ebf GTGT = Th\u00e0nh\u00a0ti\u1ec1n * Thu\u1ebf su\u1ea5t. Ti\u1ec1n sau thu\u1ebf = Th\u00e0nh\u00a0ti\u1ec1n + Ti\u1ec1n thu\u1ebf GTGT. D\u1ea1ng n\u00e0y ch\u1ec9 quan t\u00e2m t\u1edbi 2 y\u1ebfu t\u1ed1 l\u00e0 S\u1ed1 l\u01b0\u1ee3ng v\u00e0 \u0111\u01a1n gi\u00e1. Vi\u1ec7c l\u00e0m tr\u00f2n s\u1ed1\u00a0ch\u1ec9 \u1ea3nh h\u01b0\u1edfng khi t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf.<\/li>\n<li>D\u1ea1ng 2: T\u00ednh ng\u01b0\u1ee3c. T\u1ee9c l\u00e0 bi\u1ebft tr\u01b0\u1edbc s\u1ed1 ti\u1ec1n sau thu\u1ebf, t\u1eeb \u0111\u00f3 t\u00ednh ng\u01b0\u1ee3c l\u1ea1i s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. D\u1ea1ng n\u00e0y th\u01b0\u1eddng g\u1eb7p v\u1edbi d\u1ecbch v\u1ee5 ho\u1eb7c m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 gi\u00e1 b\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng t\u1eeb tr\u01b0\u1edbc. S\u1ed1 l\u01b0\u1ee3ng b\u00e1n th\u01b0\u1eddng l\u00e0 1 v\u00e0 \u0111\u01a1n gi\u00e1 ch\u00ednh l\u00e0 s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf. D\u1ea1ng n\u00e0y ph\u1ea3i l\u00e0m tr\u00f2n theo ph\u01b0\u01a1ng ph\u00e1p b\u00f9 tr\u1eeb gi\u1eefa ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf.<\/li>\n<\/ul>\n<p>X\u00e9t c\u00e1c v\u00ed d\u1ee5 sau \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 2 c\u00e1ch l\u00e0m tr\u00f2n n\u00e0y:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_tron_so_tien_tren_hoa_don_GTGT_theo_cach_tinh_xuoi\"><\/span><strong>L\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT theo c\u00e1ch t\u00ednh xu\u00f4i<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u0110\u1ec1 b\u00e0i:<\/strong><\/p>\n<p>Cho th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n<div class=\"code-block code-block-3\" style=\"margin: 8px 0;clear: both\">\n<div class=\"ad-inserterpro\">\n<p>D\u00f9 \u0111\u00e3 c\u00f3 ph\u1ea7n m\u1ec1m, nh\u01b0ng k\u1ef9 n\u0103ng Excel v\u1eabn c\u1ef1c k\u1ef3 quan tr\u1ecdng v\u1edbi k\u1ebf to\u00e1n, b\u1ea1n \u0111\u00e3 v\u1eefng Excel ch\u01b0a? H\u00e3y \u0111\u1ec3 t\u00f4i gi\u00fap b\u1ea1n, \u0111\u0103ng k\u00fd kho\u00e1 h\u1ecdc Excel:<\/p>\n<p><a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/ex101_92019-nho-260.gif\" title=\"ex101_92019-nho-260\"><br \/>\n<\/a>\n<\/div>\n<\/div>\n<div class=\"code-block code-block-1\" style=\"margin: 8px 0;clear: both\">\n<div class=\"ad-inserterpro\">\n<a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/ex101_92019-nho-260.gif\" title=\"ex101_92019-nho-260\"><br \/>\n<\/a>\n<\/div>\n<\/div>\n<ul>\n<li>M\u1eb7t h\u00e0ng 1: S\u1ed1 l\u01b0\u1ee3ng 23, \u0111\u01a1n gi\u00e1 45532<\/li>\n<li>M\u1eb7t h\u00e0ng 2: S\u1ed1 l\u01b0\u1ee3ng 6, \u0111\u01a1n gi\u00e1 21350<\/li>\n<li>Thu\u1ebf su\u1ea5t GTGT 10%<\/li>\n<\/ul>\n<p>T\u00ednh t\u1ed5ng ti\u1ec1n c\u1ee7a h\u00f3a \u0111\u01a1n.<\/p>\n<p><strong>C\u00e1ch l\u00e0m:<\/strong><\/p>\n<p>T\u1eeb n\u1ed9i dung tr\u00ean ch\u00fang ta c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng b\u1ea3ng t\u00ednh tr\u00ean Excel nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-19867\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/lam-tron-hoa-don-gtgt-cach-01.png\" width=\"488\" height=\"248\" title=\"lam-tron-hoa-don-gtgt-cach-01\"><\/p>\n<p>C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y n\u1ebfu l\u00e0m th\u00f4ng th\u01b0\u1eddng (kh\u00f4ng d\u00f9ng h\u00e0m l\u00e0m tr\u00f2n s\u1ed1) th\u00ec ph\u1ea7n ti\u1ec1n thu\u1ebf GTGT trong v\u00ed d\u1ee5 tr\u00ean c\u00f3 s\u1ed1 l\u1ebb, c\u1ee5 th\u1ec3 l\u00e0 s\u1ed1 117,533.6 (d\u1ea5u ph\u1ea9y ng\u0103n c\u00e1ch ph\u1ea7n ngh\u00ecn, d\u1ea5u ch\u1ea5m ng\u0103n c\u00e1ch ph\u1ea7n th\u1eadp ph\u00e2n \u2013 \u0111\u00e2y l\u00e0 thi\u1ebft l\u1eadp trong m\u00e1y t\u00ednh c\u1ee7a ng\u01b0\u1eddi vi\u1ebft b\u00e0i).<\/p>\n<p>Nh\u01b0 v\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i l\u00e0m tr\u00f2n cho s\u1ed1 ti\u1ec1n thu\u1ebf.C\u00f4ng th\u1ee9c t\u1ea1i \u00f4 C7 \u0111ang t\u00ednh l\u00e0 =C5*C6. Khi \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c vi\u1ebft l\u1ea1i v\u1edbi h\u00e0m l\u00e0m tr\u00f2n s\u1ed1 nh\u01b0 sau:<\/p>\n<p style=\"padding-left: 30px\">=ROUND(C5*C6,0)<\/p>\n<p>D\u00f9ng h\u00e0m ROUND\u00a0l\u00e0m tr\u00f2n h\u1ebft ph\u1ea7n th\u1eadp ph\u00e2n. K\u1ebft qu\u1ea3 thu \u0111\u01b0\u1ee3c nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-19871\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/lam-tron-hoa-don-gtgt-cach-01-lam-tron-bang-ham-round.png\" width=\"504\" height=\"246\" title=\"lam-tron-hoa-don-gtgt-cach-01-lam-tron-bang-ham-round\"><\/p>\n<p>Nh\u01b0 v\u1eady k\u1ebft qu\u1ea3 t\u1ea1i \u00f4 C8 \u0111\u00e3 \u0111\u00fang, b\u1edfi theo nguy\u00ean t\u1eafc s\u1ed1 ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p c\u00f3 s\u1ed1 &lt;0. Trong v\u00ed d\u1ee5 tr\u00ean vi\u1ec7c \u0111\u1ecbnh d\u1ea1ng c\u00f3 1 ch\u1eef s\u1ed1 ph\u1ea7n th\u1eadp ph\u00e2n \u0111\u1ec3 gi\u00fap c\u00e1c b\u1ea1n ph\u00e2n bi\u1ec7t gi\u1eefa tr\u01b0\u1edbc khi l\u00e0m tr\u00f2n v\u00e0 sau khi l\u00e0m tr\u00f2n. Trong th\u1ef1c t\u1ebf c\u00f4ng vi\u1ec7c kh\u00f4ng c\u1ea7n \u0111\u1ecbnh d\u1ea1ng hi\u1ec3n th\u1ecb ph\u1ea7n th\u1eadp ph\u00e2n cho c\u00e1c m\u1ee5c s\u1ed1 ti\u1ec1n.<\/p>\n<p style=\"padding-left: 30px\">Tham kh\u1ea3o:\u00a0<a href=\"http:\/\/blog.ezworkapp.com\/huong-dan-cach-lam-tron-so-tien-tren-excel-trong-ke-toan.html\">H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean Excel trong k\u1ebf to\u00e1n<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_tron_so_tien_tren_hoa_don_GTGT_theo_cach_tinh_nguoc\"><\/span><strong>L\u00e0m tr\u00f2n s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n GTGT theo c\u00e1ch t\u00ednh ng\u01b0\u1ee3c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\u0110\u1ec1 b\u00e0i:<\/strong><\/p>\n<p>Cho th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n<ul>\n<li>Ch\u1ec9 c\u00f3 1 m\u1eb7t h\u00e0ng. T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n c\u1ee7a h\u00f3a \u0111\u01a1n l\u00e0 23 tri\u1ec7u 150 ngh\u00ecn \u0111\u1ed3ng ch\u1eb5n. S\u1ed1 ti\u1ec1n n\u00e0y \u0111\u00e3 bao g\u1ed3m thu\u1ebf.<\/li>\n<li>Thu\u1ebf su\u1ea5t GTGT 10%<\/li>\n<\/ul>\n<p>T\u00ednh\u00a0s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf v\u00e0\u00a0s\u1ed1 ti\u1ec1n thu\u1ebf\u00a0c\u1ee7a h\u00f3a \u0111\u01a1n n\u00e0y.<\/p>\n<p><strong>C\u00e1ch l\u00e0m:<\/strong><\/p>\n<p>Bi\u1ec3u di\u1ec5n n\u1ed9i dung \u0111\u1ec1 b\u00e0i tr\u00ean Excel ch\u00fang ta c\u00f3:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-19880\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/lam-tron-hoa-don-gtgt-cach-02-chua-lam-tron-01.png\" width=\"348\" height=\"254\" title=\"lam-tron-hoa-don-gtgt-cach-02-chua-lam-tron-01\"><\/p>\n<p>\u00a0<\/p>\n<p>D\u00f9 t\u00ednh ng\u01b0\u1ee3c nh\u01b0ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy t\u1eafc. Do \u0111\u00f3 d\u00f9 ch\u01b0a r\u00f5 c\u00e1c n\u1ed9i dung nh\u01b0 th\u1ebf n\u00e0o nh\u01b0ng ch\u00fang ta c\u0169ng c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ngay c\u00f4ng th\u1ee9c t\u00ednh \u0111\u1ec3 ra \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 t\u1ea1i C8 theo c\u00e1ch t\u00ednh xu\u00f4i.<\/p>\n<p>Gi\u1ea3 s\u1eed ch\u00fang ta c\u00f3 \u0111\u01a1n gi\u00e1 l\u00e0 DG, khi \u0111\u00f3:<\/p>\n<p style=\"padding-left: 30px\">Th\u00e0nh ti\u1ec1n = 1*DG =DG<\/p>\n<p style=\"padding-left: 30px\">C\u1ed9ng th\u00e0nh ti\u1ec1n = DG<\/p>\n<p style=\"padding-left: 30px\">Ti\u1ec1n thu\u1ebf GTGT = DG*10%<\/p>\n<p style=\"padding-left: 30px\">T\u1ed5ng ti\u1ec1n h\u00f3a \u0111\u01a1n = DG+DG*10%=23,150,000=DG*(1+10%)=DG*1.1<\/p>\n<p>Khi \u0111\u00f3:<\/p>\n<p>DG=23,150,000\/1.1 \u0111i\u1ec1u n\u00e0y t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi C5=C8\/1.1<\/p>\n<p>K\u1ebft qu\u1ea3 l\u00e0:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-19882\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/lam-tron-hoa-don-gtgt-cach-02-chua-lam-tron.png\" width=\"525\" height=\"278\" title=\"lam-tron-hoa-don-gtgt-cach-02-chua-lam-tron\"><\/p>\n<p>Tuy nhi\u00ean trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ed1 ti\u1ec1n \u1edf c\u00e1c \u00f4 C5 v\u00e0 C7 \u0111\u1ec1u l\u00e0 s\u1ed1 c\u00f3 ph\u1ea7n th\u1eadp ph\u00e2n. Theo c\u00e1ch l\u00e0m tr\u00f2n th\u00f4ng th\u01b0\u1eddng ch\u00fang ta hay l\u00e0m nh\u01b0 \u1edf c\u00e1ch t\u00ednh xu\u00f4i l\u00e0 d\u00f9ng h\u00e0m ROUND nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-19885\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/lam-tron-hoa-don-gtgt-cach-02-da-lam-tron.png\" width=\"619\" height=\"292\" title=\"lam-tron-hoa-don-gtgt-cach-02-da-lam-tron\"><\/p>\n<p>Nh\u01b0 v\u1eady khi l\u00e0m tr\u00f2n th\u00ec k\u1ebft qu\u1ea3 l\u1ea1i b\u1ecb sai l\u1ec7ch 1 \u0111\u1ed3ng. \u0110\u00e2y ch\u00ednh l\u00e0 l\u1ed7i sai r\u1ea5t th\u01b0\u1eddng g\u1eb7p ph\u1ea3i trong k\u1ebf to\u00e1n. B\u1edfi trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u00e3 l\u00e0m tr\u00f2n l\u00ean \u1edf c\u1ea3 2 v\u1ecb tr\u00ed \u00f4 C5 v\u00e0 C7 (\u0111\u1ec1u c\u00f3 0.5 \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n l\u00ean 1). K\u1ebft qu\u1ea3 l\u00e0 l\u1ec7ch 1 \u0111\u1ed3ng.<\/p>\n<p><strong>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/p>\n<p>\u0110\u1ec3 kh\u1eafc ph\u1ee5c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ch\u00fang ta ch\u1ec9 \u00e1p d\u1ee5ng l\u00e0m tr\u00f2n cho 1\u00a0v\u1ecb tr\u00ed\u00a0m\u00e0 th\u00f4i, \u00e1p d\u1ee5ng cho v\u1ecb tr\u00ed \u0111\u01b0\u1ee3c t\u00ednh ra tr\u01b0\u1edbc (\u00f4 C5). V\u1ecb tr\u00ed c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y T\u1ed5ng ti\u1ec1n \u2013 S\u1ed1 \u0111\u00e3 t\u00ednh \u0111\u01b0\u1ee3c<\/p>\n<p>C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>L\u00e0m tr\u00f2n \u00f4 C5 v\u1edbi h\u00e0m ROUND<\/li>\n<li>\u00d4 C7=C8-C5<\/li>\n<\/ul>\n<p>K\u1ebft qu\u1ea3 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-19888\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/lam-tron-hoa-don-gtgt-cach-02-ket-qua-cuoi.png\" width=\"615\" height=\"289\" title=\"lam-tron-hoa-don-gtgt-cach-02-ket-qua-cuoi\"><\/p>\n<p>\u0110\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u00e1ch t\u00ednh b\u00f9 tr\u1eeb. Khi\u00a02 s\u1ed1 ch\u1eafc ch\u1eafn c\u1ed9ng l\u1ea1i ra 1 k\u1ebft qu\u1ea3 th\u00ec n\u1ebfu 1 s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n l\u00ean th\u00ec s\u1ed1 c\u00f2n l\u1ea1i ph\u1ea3i l\u00e0m tr\u00f2n xu\u1ed1ng. N\u1ebfu c\u1ea3 2 s\u1ed1 \u0111\u1ec1u l\u00e0m tr\u00f2n l\u00ean th\u00ec s\u1ebd l\u00e0m k\u1ebft qu\u1ea3 sai l\u1ec7ch 1 \u0111\u01a1n v\u1ecb.<\/p>\n<p>C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i v\u1ec1 file Excel m\u1eabu \u0111\u1ec3 ki\u1ec3m tra chi ti\u1ebft h\u01a1n c\u00e1ch l\u00e0m t\u1ea1i \u0111\u1ecba ch\u1ec9:\u00a0<a href=\"http:\/\/bit.ly\/2z0JhY9\">http:\/\/bit.ly\/2z0JhY9<\/a><\/p>\n<p>Xem th\u00eam:<\/p>\n<p style=\"padding-left: 30px\"><a href=\"http:\/\/blog.ezworkapp.com\/tim-hieu-ve-cac-ham-lam-tron-so-trong-excel-va-cac-nguyen-tac-lam-tron-so.html\">T\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c h\u00e0m l\u00e0m tr\u00f2n s\u1ed1 trong Excel v\u00e0 c\u00e1c nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n s\u1ed1<\/a><\/p>\n<p style=\"padding-left: 30px\"><a href=\"http:\/\/blog.ezworkapp.com\/huong-dan-lap-cong-thuc-thong-bao-khi-xuat-kho-bi-am-tren-excel.html\">H\u01b0\u1edbng d\u1eabn l\u1eadp c\u00f4ng th\u1ee9c th\u00f4ng b\u00e1o khi xu\u1ea5t kho b\u1ecb \u00e2m tr\u00ean Excel<\/a><\/p>\n<p>Ngo\u00e0i ra H\u1ecdc\u00a0Excel Online xin gi\u1edbi thi\u1ec7u t\u1edbi c\u00e1c b\u1ea1n kh\u00f3a h\u1ecdc\u00a0<a href=\"http:\/\/bit.ly\/2KBDFYY\">Tr\u1ecdn b\u1ed9 k\u1ef9 n\u0103ng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p online tr\u00ean\u00a0Excel<\/a>. Kh\u00f3a h\u1ecdc n\u00e0y s\u1ebd gi\u00fap b\u1ea1n b\u1ed5 sung v\u00e0 ho\u00e0n thi\u1ec7n ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p,\u00a0\u0111\u1ed3ng th\u1eddi b\u1ea1n c\u00f3 th\u1ec3 t\u1ef1 tay x\u00e2y d\u1ef1ng\u00a0\u0111\u01b0\u1ee3c tr\u1ecdn b\u1ed9 file\u00a0Excel\u00a0\u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1eeb 1 file\u00a0excel tr\u1eafng. Chi ti\u1ebft xem t\u1ea1i:<\/p>\n<\/div>\n<div class=\"uk-panel uk-margin uk-width-xlarge\">\n<p>Click \u0111\u0103ng k\u00fd h\u1ecdc t\u1ea1i:<\/p>\n<p><a href=\"http:\/\/blog.ezworkapp.com\/khoa-hoc\" target=\"_blank\" rel=\"noopener\">T\u1ea5t c\u1ea3 kho\u00e1 h\u1ecdc\u00a0<span>\ud83d\udcd6<\/span><\/a><\/p>\n<p><a href=\"http:\/\/blog.ezworkapp.com\/huong-dan-kich-hoat-khoa-hoc-tai-hoc-excel-online.html\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn k\u00edch ho\u1ea1t<\/a><\/p>\n<p>HKD H\u1ecdc Excel Online<br \/>S\u1ed1 \u0110K: 17A80048102<\/p>\n<\/div>\n<div class=\"uk-panel uk-text-small uk-margin uk-margin-remove-bottom uk-text-center\">\n<p>\u00a9  document.currentScript.insertAdjacentHTML(&#8216;afterend&#8217;, &#8221; + new Intl.DateTimeFormat(document.documentElement.lang, {year: &#8216;numeric&#8217;}).format() + &#8221;);  H\u1ecdc Excel Online. All rights reserved.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"ad-inserterpro\">\n<p>D\u00f9 \u0111\u00e3 c\u00f3 ph\u1ea7n m\u1ec1m, nh\u01b0ng k\u1ef9 n\u0103ng Excel v\u1eabn c\u1ef1c k\u1ef3 quan tr\u1ecdng v\u1edbi k\u1ebf to\u00e1n, b\u1ea1n \u0111\u00e3 v\u1eefng Excel ch\u01b0a? 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