{"id":2249,"date":"2017-12-25T18:00:17","date_gmt":"2017-12-25T11:00:17","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2249"},"modified":"2022-11-18T09:19:39","modified_gmt":"2022-11-18T02:19:39","slug":"7_3__cac_truong_hop_khac_gay_sai_lech_ve_thue","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/7_3__cac_truong_hop_khac_gay_sai_lech_ve_thue\/","title":{"rendered":"7.4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c g\u00e2y sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng g\u00e2y ra sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\" style=\"height: 1237px;\">\n<tbody>\n<tr style=\"height: 67px;\">\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2; height: 67px; width: 627.361px;\">\n<h4><span style=\"font-size: 12pt;\"><strong>1. Ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Kh\u00f4ng ch\u1ecdn Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\" style=\"height: 1170px;\">\n<td class=\"TogglePanel_Body\" style=\"height: 1170px; width: 627.361px;\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>M\u00f4 t\u1ea3: <\/strong>C\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi kh\u00f4ng ch\u1ecdn<strong> Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong> s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb tab <strong>H\u00f3a \u0111\u01a1n <\/strong>v\u00e0 tab <strong>Thu\u1ebf <\/strong>\u0111\u1ec3 khai b\u00e1o th\u00f4ng tin. Do \u0111\u00f3, ch\u1ee9ng t\u1eeb n\u00e0y s\u1ebd kh\u00f4ng h\u1ea1ch to\u00e1n thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n 1331 v\u00e0 c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean t\u1edd khai thu\u1ebf. Tr\u00ean b\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Gi\u1ea3i ph\u00e1p<\/strong>: <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">1. M\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra, xem \u0111\u00e2y c\u00f3 \u0111\u00fang l\u00e0 tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng <\/span><strong style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">Kh\u00f4ng nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n\/Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n <\/strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">kh\u00f4ng? (V\u00ed d\u1ee5 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng v\u1ec1 tr\u01b0\u1edbc h\u00f3a \u0111\u01a1n v\u1ec1 sau).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">2. N\u1ebfu \u0111\u00fang l\u00e0 tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng <\/span><strong style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">Kh\u00f4ng nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n\/Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n <\/strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">th\u00ec \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 sai s\u00f3t, K\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n l\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p h\u00e0ng v\u1ec1 tr\u01b0\u1edbc h\u00f3a \u0111\u01a1n v\u1ec1 sau th\u00ec khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n, c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eadn h\u00f3a \u0111\u01a1n tr\u00ean ph\u1ea7n m\u1ec1m theo h\u01b0\u1edbng d\u1eabn <\/span><a style=\"font-size: 12pt; font-family: inherit;\" href=\"hangvetruoc_hoadonvesau\">t\u1ea1i \u0111\u00e2y<\/a><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">3. N\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng <\/span><strong style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">Kh\u00f4ng nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n\/Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n <\/strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">M\u1edf ch\u1ee9ng t\u1eeb l\u00ean. Nh\u1ea5n <\/span><strong style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">B\u1ecf ghi\/S\u1eeda<\/strong><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Ch\u1ecdn <strong>Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Khai b\u00e1o b\u1ed5 sung th\u00f4ng tin c\u1ee7a H\u00f3a \u0111\u01a1n t\u1ea1i tab <strong>H\u00f3a \u0111\u01a1n<\/strong> v\u00e0 th\u00f4ng tin thu\u1ebf GTGT t\u1ea1i tab <strong>Thu\u1ebf<\/strong>.<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_52.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 ch\u1ee9a ng\u00e0y h\u00f3a \u0111\u01a1n th\u00ec h\u00f3a \u0111\u01a1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai.<\/span><\/li>\n<\/ul>\n<p><em style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\"><strong>L\u01b0u \u00fd<\/strong>: H\u00f3a \u0111\u01a1n mua v\u00e0o \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean <strong>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong> ph\u1ea3i th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n: c<strong><span style=\"font-weight: normal;\">\u00f3 ch\u1ecdn <strong>Nh\u00f3m HHDV mua v\u00e0o <\/strong>l\u00e0 nh\u00f3m 1,2; c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n.<\/span><\/strong><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 12pt;\"><strong> 2. Ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u1edf chi nh\u00e1nh ph\u1ee5 thu\u1ed9c cho ph\u00e9p k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B ri\u00eang<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>M\u00f4 t\u1ea3: <\/strong>Khi l\u1eadp t\u1edd khai thu\u1ebf c\u1ee7a T\u1ed5ng c\u00f4ng ty n\u1ebfu kh\u00f4ng nh\u00ecn th\u1ea5y c\u00e1c h\u00f3a \u0111\u01a1n c\u1ee7a chi nh\u00e1nh ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c k\u00ea l\u00ean b\u1ea3ng k\u00ea, l\u00e0 do chi nh\u00e1nh ph\u1ee5 thu\u1ed9c \u0111ang thi\u1ebft l\u1eadp k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B ri\u00eang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Gi\u1ea3i ph\u00e1p<\/strong>:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: inherit; font-size: inherit;\">1. N\u1ebfu th\u1ef1c t\u1ebf chi nh\u00e1nh ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B ri\u00eang th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">V\u00e0o menu <\/span><strong style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">Danh m\u1ee5c<\/strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">\\ <\/span><strong style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c<\/strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">. Ch\u1ecdn chi nh\u00e1nh c\u00f3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">B\u1ecf t\u00edch ch\u1ecdn <strong>K\u00ea khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B ri\u00eang<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">M\u1edf B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o tr\u00ean t\u1edd khai c\u1ee7a T\u1ed5ng c\u00f4ng ty l\u00ean.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>S\u1eeda<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb <\/strong>\u0111\u1ec3 ch\u1ecdn c\u00e1c th\u00eam c\u00e1c h\u00f3a \u0111\u01a1n c\u1ee7a chi nh\u00e1nh ph\u1ee5 thu\u1ed9c l\u00ean t\u1edd khai.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/li>\n<\/ul>\n<p>2. N\u1ebfu th\u1ef1c t\u1ebf chi nh\u00e1nh ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c <span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">ph\u00e9p k\u00ea khai thu\u1ebf GTGT, thu\u1ebf TT\u0110B ri\u00eang, th\u00ec c\u00e1c h\u00f3a \u0111\u01a1n c\u1ee7a chi nh\u00e1nh n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai thu\u1ebf c\u1ee7a T\u1ed5ng c\u00f4ng ty, m\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai <\/span><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">ri\u00eang cho t\u1eebng chi nh\u00e1nh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 12pt;\"><strong>3. Ng\u00e0y h\u00f3a \u0111\u01a1n l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\" style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>M\u00f4 t\u1ea3: <\/strong>Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf b\u1ea5t k\u1ef3 nh\u01b0ng kh\u00f4ng th\u1ea5y hi\u1ec3n th\u1ecb tr\u00ean t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3, th\u00ec c\u00f3 th\u1ec3 do <strong>Ng\u00e0y h\u00f3a \u0111\u01a1n<\/strong> \u0111ang l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>Gi\u1ea3i ph\u00e1p<\/strong>:\u00a0<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">1. M\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra xem ng\u00e0y h\u00f3a \u0111\u01a1n c\u00f3 l\u1edbn h\u01a1n ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 l\u1eadp t\u1edd khai thu\u1ebf kh\u00f4ng?<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">2. N\u1ebfu c\u00f3, c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">3. N\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n nh\u1eadp sai so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">B\u1ecf ghi ch\u1ee9ng t\u1eeb \u0111\u1ec3 s\u1eeda l\u1ea1i ng\u00e0y h\u00f3a \u0111\u01a1n cho \u0111\u00fang.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">M\u1edf B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o\/b\u00e1n ra tr\u00ean t\u1edd khai \u0111\u00fang k\u1ef3 (k\u1ef3 ch\u1ee9a ng\u00e0y h\u00f3a \u0111\u01a1n \u0111\u00fang).<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>S\u1eeda<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> ho\u1eb7c nh\u1ea5n chu\u1ed9t ph\u1ea3i ch\u1ecdn <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">T\u00edch ch\u1ecdn h\u00f3a \u0111\u01a1n m\u1edbi s\u1eeda l\u1ea1i ng\u00e0y \u0111\u1ec3 l\u1ea5y l\u00ean b\u1ea3ng k\u00ea.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi s\u1eeda ng\u00e0y, h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf, th\u00ec m\u1edf B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o\/b\u00e1n ra tr\u00ean t\u1edd khai sai k\u1ef3 l\u00ean.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>S\u1eeda<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb <\/strong>sau \u0111\u00f3 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt l\u1ea1i danh s\u00e1ch c\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng k\u00ea (b\u1ecf h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eeda ng\u00e0y ra kh\u1ecfi b\u1ea3ng k\u00ea)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">4. N\u1ebfu ng\u00e0y h\u00f3a \u0111\u01a1n \u0111\u00e3 nh\u1eadp <\/span><span style=\"font-size: 12pt;\">\u0111\u00fang so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c, th\u00ec h\u00f3a \u0111\u01a1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai \u1edf k\u1ef3 n\u00e0y, m\u00e0 <\/span><span style=\"font-size: 12pt;\">s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai c\u1ee7a k\u1ef3 c\u00f3 ch\u1ee9a ng\u00e0y h\u00f3a \u0111\u01a1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 12pt;\"><strong>4. H\u00f3a \u0111\u01a1n b\u00e1n ra c\u1ee7a k\u1ef3 tr\u01b0\u1edbc b\u1ecb k\u00ea khai s\u00f3t <\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\" style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">1. V\u1edbi c\u00e1c <strong>h\u00f3a \u0111\u01a1n b\u00e1n ra <\/strong>c\u1ee7a k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng b\u1ecb k\u00ea khai s\u00f3t, th\u00ec c\u1ea7n l\u1eadp t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u ra. Xem h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai b\u1ed5 sung <a href=\"https:\/\/helpsme.misa.vn\/2022\/kb\/lam-the-nao-de-lap-to-khai-bo-sung-thue-gtgt-tren-phan-mem\/\">t\u1ea1i \u0111\u00e2y<\/a>.<br \/>\n2. V\u1edbi c\u00e1c <strong>h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i<\/strong> do kh\u00e1ch h\u00e0ng xu\u1ea5t tr\u1ea3 t\u1eeb k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng b\u1ecb k\u00ea khai s\u00f3t, v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">M\u1edf <strong>Ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong> l\u00ean ki\u1ec3m tra th\u00f4ng tin, ph\u1ea3i nh\u1eadp \u0111\u1ee7 th\u00f4ng tin <strong>S\u1ed1 h\u00f3a \u0111\u01a1n <\/strong>v\u00e0 <strong>Nh\u00f3m HHDV mua v\u00e0o<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">L\u1eadp t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i \u1edf tr\u00ean l\u00ean <strong>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">N\u1ebfu t\u1edd khai c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp nh\u01b0ng ch\u01b0a n\u1ed9p cho c\u01a1 quan thu\u1ebf th\u00ec:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 12pt;\">M\u1edf t\u1edd khai l\u00ean, ch\u1ecdn tab <strong>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>S\u1eeda<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb <\/strong>\u0111\u1ec3 ch\u1ecdn th\u00eam h\u00f3a \u0111\u01a1n \u1edf tr\u00ean l\u00ean b\u1ea3ng k\u00ea.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng g\u00e2y ra sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch bao g\u1ed3m: 1. Ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Kh\u00f4ng ch\u1ecdn Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n M\u00f4 t\u1ea3: C\u00e1c ch\u1ee9ng t\u1eeb mua&#8230;<\/p>\n","protected":false},"author":120,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-2249","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/2249","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\/120"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=2249"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/2249\/revisions"}],"predecessor-version":[{"id":28952,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/2249\/revisions\/28952"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=2249"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=2249"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=2249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}