{"id":2245,"date":"2017-12-25T18:00:14","date_gmt":"2017-12-25T11:00:14","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=2245"},"modified":"2020-03-28T11:58:44","modified_gmt":"2020-03-28T04:58:44","slug":"hdqt_chenh_lech_giua_doanh_thu_tren_so_cai_tk_va_bang_ke_ban_ra","status":"publish","type":"ht_kb","link":"\/2020\/kb\/hdqt_chenh_lech_giua_doanh_thu_tren_so_cai_tk_va_bang_ke_ban_ra\/","title":{"rendered":"8.3. Ki\u1ec3m tra ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu tr\u00ean s\u1ed5 c\u00e1i TK 511, 711 v\u00e0 tr\u00ean b\u1ea3ng k\u00ea b\u00e1n ra"},"content":{"rendered":"

L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p K\u1ebf to\u00e1n kh\u00f4ng l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m, th\u00ec c\u00f3 th\u1ec3 b\u1ecf qua th\u00f4ng b\u00e1o c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh m\u00e0 KH\u00d4NG \u1ea3nh h\u01b0\u1edfng t\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>.<\/em><\/span><\/strong><\/strong><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn:<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 511 v\u00e0 711 so v\u1edbi b\u1ea3ng k\u00ea thu\u1ebf GTGT: ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n c\u00f3 ch\u00eanh l\u1ec7ch.<\/span><\/span><\/p>\n

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C\u00e1c tr\u01b0\u1eddng h\u1ee3p g\u00e2y ra ch\u00eanh l\u1ec7ch v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd:<\/span><\/p>\n

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1. Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o TK 511\/711 nh\u01b0ng kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

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Nguy\u00ean nh\u00e2n 1: Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n
M\u00f4 t\u1ea3: <\/strong><\/strong><\/strong>C\u00e1c ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng h\u1ea1ch to\u00e1n v\u00e0o TK 511\/711, nh\u01b0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean t\u1edd khai thu\u1ebf. Khi \u0111\u00f3, B\u00e1o c\u00e1o <\/span>Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch s\u1ebd hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb n\u00e0y.<\/span><\/p>\n

Gi\u1ea3i ph\u00e1p:<\/strong><\/span><\/p>\n

Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra. C\u00f3 th\u1ec3 x\u1ea3y ra 1 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n1. Tr\u01b0\u1eddng h\u1ee3p l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed3ng th\u1eddi nh\u01b0ng K\u1ebf to\u00e1n qu\u00ean t\u00edch ch\u1ecdn L\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n<\/strong> th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n