{"id":12278,"date":"2020-08-14T15:00:28","date_gmt":"2020-08-14T08:00:28","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12278"},"modified":"2020-12-14T10:14:31","modified_gmt":"2020-12-14T03:14:31","slug":"khi-cat-chung-tu-phan-mem-bao-so-tien-thue-gtgt-khong-khop-voi-tien-thue-gtgt-ke-khai-o-muc-thue","status":"publish","type":"ht_kb","link":"\/2021\/kb\/khi-cat-chung-tu-phan-mem-bao-so-tien-thue-gtgt-khong-khop-voi-tien-thue-gtgt-ke-khai-o-muc-thue\/","title":{"rendered":"Khi c\u1ea5t ch\u1ee9ng t\u1eeb ph\u1ea7n m\u1ec1m b\u00e1o &#8220;S\u1ed1 ti\u1ec1n thu\u1ebf GTGT kh\u00f4ng kh\u1edbp v\u1edbi ti\u1ec1n thu\u1ebf GTGT k\u00ea khai \u1edf m\u1ee5c thu\u1ebf&#8221;?"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>1.N\u1ed9i dung<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\">Khi h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (TK 133), thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (TK 3331) tr\u00ean<b>\u00a0Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi, Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b> nh\u1ea5n c\u1ea5t ph\u1ea7n m\u1ec1m c\u00f3 th\u00f4ng b\u00e1o &#8220;S\u1ed1 ti\u1ec1n thu\u1ebf GTGT h\u1ea1ch to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi ti\u1ec1n thu\u1ebf GTGT k\u00ea khai \u1edf m\u1ee5c thu\u1ebf&#8221;<\/p>\n<p style=\"padding-left: 40px;\"><img class=\"size-full wp-image-15980 aligncenter\" src=\/2021\/wp-content\/uploads\/2020\/08\/17.1.png\" alt=\"\" width=\"430\" height=\"165\" \/><\/p>\n<p><strong><span style=\"font-size: 14pt;\">2.C\u00e1ch kh\u1eafc ph\u1ee5c<\/span><\/strong><\/p>\n<h6><span style=\"color: #ff0000;\">Tr\u01b0\u1eddng h\u1ee3p 1: Kh\u00f4ng ghi nh\u1eadn Thu\u1ebf k\u00ea khai l\u00ean t\u1edd khai<\/span><\/h6>\n<p>V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul style=\"list-style-type: square;\">\n<li><em>Kh\u1ea5u tr\u1eeb thu\u1ebf<\/em><\/li>\n<li><em>\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf<\/em><\/li>\n<li><em>Ho\u00e0n thu\u1ebf<\/em><\/li>\n<li><em>N\u1ed9p thu\u1ebf GTGT<\/em><\/li>\n<li><em>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/em><\/li>\n<li><em>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/em><\/li>\n<\/ul>\n<p>Th\u00ec b\u1ecf qua th\u00f4ng b\u00e1o n\u00e0y v\u00e0 nh\u1ea5n\u00a0<span style=\"color: #ff0000;\"><b>C\u00f3 <\/b><\/span>\u0111\u1ec3 C\u1ea5t ch\u1ee9ng t\u1eeb.<\/p>\n<h6><span style=\"color: #ff0000;\">Tr\u01b0\u1eddng h\u1ee3p 2: C\u00f3 ghi nh\u1eadn Thu\u1ebf k\u00ea khai l\u00ean t\u1edd khai<\/span><\/h6>\n<p>L\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mua v\u00e0o, b\u00e1n ra kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u00ean<\/p>\n<p>Nh\u1ea5n\u00a0<span style=\"color: #ff0000;\"><b>Kh\u00f4ng<\/b><\/span>\u00a0v\u00e0 ki\u1ec3m tra l\u1ea1i b\u00fat to\u00e1n thu\u1ebf b\u00ean tab\u00a0<b>H\u1ea1ch to\u00e1n<\/b>\u00a0\u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin h\u00f3a \u0111\u01a1n b\u00ean tab\u00a0<b>Thu\u1ebf\u00a0<\/b>ch\u01b0a, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>T\u1ea1i tab <strong>1.H\u1ea1ch to\u00e1n:<\/strong> h\u1ea1ch to\u00e1n \u0111\u1ee7 b\u00fat to\u00e1n ti\u1ec1n h\u00e0ng v\u00e0 ti\u1ec1n thu\u1ebf GTGT, ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n thu\u1ebf (TK1331 ho\u1eb7c 3331)<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone wp-image-15981 size-full\" src=\/2021\/wp-content\/uploads\/2020\/08\/17.2.png\" alt=\"\" width=\"912\" height=\"427\" \/><\/p>\n<ul>\n<li>T\u1ea1i tab <strong>2.Thu\u1ebf:<\/strong> \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin h\u00f3a \u0111\u01a1n: s\u1ed1 ti\u1ec1n thu\u1ebf, % thu\u1ebf GTGT, s\u1ed1 h\u00f3a \u0111\u01a1n, nh\u00f3m HHDV mua v\u00e0o \u0111\u1ec3 k\u00ea khai l\u00ean t\u1edd khai<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><i><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:<\/strong><\/span> V\u1edbi h\u00f3a \u0111\u01a1n GTGT b\u00e1n ra, Nh\u00f3m HHDV mua v\u00e0o b\u1ecf tr\u1ed1ng. <\/i>S\u1ed1 ti\u1ec1n thu\u1ebf GTGT b\u00ean tab <strong>1.H\u1ea1ch to\u00e1n<\/strong> ph\u1ea3i b\u1eb1ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf GTGT b\u00ean tab <strong>2.Thu\u1ebf<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone wp-image-15983 size-full\" src=\/2021\/wp-content\/uploads\/2020\/08\/17.3.png\" alt=\"\" width=\"912\" height=\"404\" \/><\/p>\n<p><em>Xem th\u00eam c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ea7n \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf GTGT kh\u1edbp nhau<a class=\"externalLink\" href=\"\/2021\/kb\/nhung_nghiep_vu_nao_can_va_khong_can_ke_khai_thue_gtgt_tai_muc_thue\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.N\u1ed9i dung Khi h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (TK 133), thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (TK 3331) tr\u00ean\u00a0Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi, Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c nh\u1ea5n c\u1ea5t ph\u1ea7n m\u1ec1m c\u00f3 th\u00f4ng b\u00e1o &#8220;S\u1ed1 ti\u1ec1n thu\u1ebf GTGT h\u1ea1ch to\u00e1n&#8230;<\/p>\n","protected":false},"author":123,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[],"class_list":["post-12278","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2021\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/users\/123"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=12278"}],"version-history":[{"count":5,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12278\/revisions"}],"predecessor-version":[{"id":16384,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12278\/revisions\/16384"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=12278"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=12278"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=12278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}