{"id":1299,"date":"2018-12-25T17:50:40","date_gmt":"2018-12-25T10:50:40","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=1299"},"modified":"2022-10-18T15:03:57","modified_gmt":"2022-10-18T08:03:57","slug":"canh_bao_tong_tien_thue_chenh_lech_khi_cat_chung_tu_ban_hang","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/canh_bao_tong_tien_thue_chenh_lech_khi_cat_chung_tu_ban_hang\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u1ea5t \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb B\u00e1n h\u00e0ng\/ H\u00f3a \u0111\u01a1n khi ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o t\u1ed5ng ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch?"},"content":{"rendered":"<h4><span style=\"color: #ff0000;\">T<span style=\"font-size: 12pt;\">r\u01b0\u1eddng h\u1ee3p tr\u00ean ch\u1ee9ng t\u1eeb B\u00e1n h\u00e0ng t\u1ea5t c\u1ea3 m\u1eb7t h\u00e0ng \u0111\u1ec1u c\u00f3 chung thu\u1ebf su\u1ea5t.<\/span><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Khi <strong>C\u1ea5t<\/strong> Ch\u1ee9ng t\u1eeb B\u00e1n h\u00e0ng ho\u1eb7c H\u00f3a \u0111\u01a1n, n\u1ebfu Ti\u1ec1n thu\u1ebf GTGT tr\u00ean <strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/H\u00f3a \u0111\u01a1n<\/strong> kh\u00f4ng b\u1eb1ng <strong>(T\u1ed5ng ti\u1ec1n h\u00e0ng &#8211; Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t<\/strong>\u00a0 th\u00ec xu\u1ea5t hi\u1ec7n c\u1ea3nh b\u00e1o nh\u01b0 sau<\/span><\/p>\n<p style=\"text-align: justify;\"><strong style=\"font-size: 12pt; color: #1a1a1a;\">V\u00ed d\u1ee5<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">:<\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\"> T\u1ed5ng ti\u1ec1n thu\u1ebf GTGT<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> = 545.689\u0111 kh\u00e1c <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">(T\u1ed5ng ti\u1ec1n h\u00e0ng &#8211; Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> = (5.456.884 &#8211; 0) * 10% = 545.688\u0111<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-27534 size-medium\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/2022-08-24_9-40-06-1-700x393.png\" alt=\"\" width=\"700\" height=\"393\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/2022-08-24_9-40-06-1-700x393.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/2022-08-24_9-40-06-1-800x449.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/2022-08-24_9-40-06-1-768x431.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/2022-08-24_9-40-06-1-50x28.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/2022-08-24_9-40-06-1-60x34.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/2022-08-24_9-40-06-1-100x56.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/2022-08-24_9-40-06-1.png 1009w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">1. N\u1ebfu mu\u1ed1n <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">Ti\u1ec1n thu\u1ebf GTGT<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> = <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">(T\u1ed5ng ti\u1ec1n h\u00e0ng &#8211; Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">th\u00ec nh\u1ea5n<\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\"> Yes<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> tr\u00ean c\u00e2u c\u1ea3nh b\u00e1o =&gt; Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch v\u00e0o m\u1eb7t h\u00e0ng \u0111\u1ea7u ti\u00ean c\u00f3 ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-15897\" src=\"\/2022\/wp-content\/uploads\/2018\/12\/108.png&quot;\" alt=\"\" width=\"761\" height=\"641\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/108.png 761w, \/2022\/wp-content\/uploads\/2018\/12\/108-700x590.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/108-50x42.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/108-60x51.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/108-100x84.png 100w\" sizes=\"auto, (max-width: 761px) 100vw, 761px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">2. N\u1ebfu mu\u1ed1n gi\u1eef nguy\u00ean <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">Ti\u1ec1n thu\u1ebf GTGT <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">nh\u01b0 hi\u1ec7n t\u1ea1i <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">= <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">T\u1ed5ng ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng chi ti\u1ebft (\u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n theo t\u1eebng d\u00f2ng chi ti\u1ebft) th\u00ec nh\u1ea5n <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">No<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> tr\u00ean c\u00e2u c\u1ea3nh b\u00e1o.<\/span><\/p>\n<h4><span style=\"font-size: 12pt; color: #ff0000;\">Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb B\u00e1n h\u00e0ng c\u00f3 nhi\u1ec1u lo\u1ea1i thu\u1ebf su\u1ea5t kh\u00e1c nhau.<\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Khi <strong>C\u1ea5t<\/strong> Ch\u1ee9ng t\u1eeb B\u00e1n h\u00e0ng ho\u1eb7c H\u00f3a \u0111\u01a1n c\u00f3 nhi\u1ec1u thu\u1ebf su\u1ea5t , n\u1ebfu Ti\u1ec1n thu\u1ebf GTGT tr\u00ean <strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/H\u00f3a \u0111\u01a1n<\/strong> kh\u00f4ng b\u1eb1ng <strong>(T\u1ed5ng ti\u1ec1n h\u00e0ng 1 &#8211; Chi\u1ebft kh\u1ea5u 1) * % Thu\u1ebf su\u1ea5t 1 + (T\u1ed5ng ti\u1ec1n h\u00e0ng 2 &#8211; Chi\u1ebft kh\u1ea5u 2) * % Thu\u1ebf su\u1ea5t 2<\/strong>\u00a0th\u00ec xu\u1ea5t hi\u1ec7n c\u1ea3nh b\u00e1o nh\u01b0 sau<\/span><\/p>\n<p style=\"text-align: justify;\"><strong style=\"font-size: 12pt; color: #1a1a1a;\">V\u00ed d\u1ee5<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">:<\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\"> T\u1ed5ng ti\u1ec1n thu\u1ebf GTGT<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> = 1.119.429\u0111 kh\u00e1c <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">(T\u1ed5ng ti\u1ec1n h\u00e0ng &#8211; Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t t\u1eebng lo\u1ea1i<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> = (5.456.884 &#8211; 0) * 10% + (11.474.789 &#8211; 0) * 5% = 545.688\u0111 + 573.739\u0111 = 1.119.427\u0111<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20377\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2018\/12\/48-1-700x228.png\" alt=\"\" width=\"700\" height=\"228\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/48-1-700x228.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/48-1-800x261.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/48-1-768x250.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/48-1-50x16.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/48-1-60x20.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/48-1-100x33.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/48-1.png 958w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20378\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2018\/12\/49-1-700x227.png\" alt=\"\" width=\"700\" height=\"227\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/49-1-700x227.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/49-1-800x259.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/49-1-768x249.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/49-1-50x16.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/49-1-60x19.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/49-1-100x32.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/49-1.png 958w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p style=\"padding-left: 120px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20379\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2018\/12\/50-1.png\" alt=\"\" width=\"405\" height=\"200\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/50-1.png 405w, \/2022\/wp-content\/uploads\/2018\/12\/50-1-50x25.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/50-1-60x30.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/50-1-100x49.png 100w\" sizes=\"auto, (max-width: 405px) 100vw, 405px\" \/><\/p>\n<p><span style=\"font-size: 12pt; color: #1a1a1a;\">1. N\u1ebfu mu\u1ed1n <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">Ti\u1ec1n thu\u1ebf GTGT<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> = <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">(T\u1ed5ng ti\u1ec1n h\u00e0ng &#8211; Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">th\u00ec nh\u1ea5n<\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\"> Yes<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> tr\u00ean c\u00e2u c\u1ea3nh b\u00e1o =&gt; Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch v\u00e0o m\u1eb7t h\u00e0ng \u0111\u1ea7u ti\u00ean c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-20380\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2018\/12\/48-2-700x415.png\" alt=\"\" width=\"700\" height=\"415\" srcset=\"\/2022\/wp-content\/uploads\/2018\/12\/48-2-700x415.png 700w, \/2022\/wp-content\/uploads\/2018\/12\/48-2-800x474.png 800w, \/2022\/wp-content\/uploads\/2018\/12\/48-2-768x455.png 768w, \/2022\/wp-content\/uploads\/2018\/12\/48-2-50x30.png 50w, \/2022\/wp-content\/uploads\/2018\/12\/48-2-60x36.png 60w, \/2022\/wp-content\/uploads\/2018\/12\/48-2-100x59.png 100w, \/2022\/wp-content\/uploads\/2018\/12\/48-2.png 1035w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt; color: #1a1a1a;\">2. N\u1ebfu mu\u1ed1n gi\u1eef nguy\u00ean <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">Ti\u1ec1n thu\u1ebf GTGT <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">nh\u01b0 hi\u1ec7n t\u1ea1i <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">= <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">T\u1ed5ng ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng chi ti\u1ebft (\u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n theo t\u1eebng d\u00f2ng chi ti\u1ebft) th\u00ec nh\u1ea5n <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">No<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> tr\u00ean c\u00e2u c\u1ea3nh b\u00e1o.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u01b0\u1eddng h\u1ee3p tr\u00ean ch\u1ee9ng t\u1eeb B\u00e1n h\u00e0ng t\u1ea5t c\u1ea3 m\u1eb7t h\u00e0ng \u0111\u1ec1u c\u00f3 chung thu\u1ebf su\u1ea5t. Khi C\u1ea5t Ch\u1ee9ng t\u1eeb B\u00e1n h\u00e0ng ho\u1eb7c H\u00f3a \u0111\u01a1n, n\u1ebfu Ti\u1ec1n thu\u1ebf GTGT tr\u00ean Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/H\u00f3a \u0111\u01a1n kh\u00f4ng b\u1eb1ng (T\u1ed5ng ti\u1ec1n h\u00e0ng &#8211; Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t\u00a0 th\u00ec xu\u1ea5t hi\u1ec7n&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2629],"ht-kb-tag":[],"class_list":["post-1299","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-ban-hang-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/1299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=1299"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/1299\/revisions"}],"predecessor-version":[{"id":27535,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/1299\/revisions\/27535"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=1299"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=1299"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=1299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}