{"id":24973,"date":"2022-04-26T17:22:50","date_gmt":"2022-04-26T10:22:50","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24973"},"modified":"2022-04-26T17:22:50","modified_gmt":"2022-04-26T10:22:50","slug":"doi-chieu-chenh-lech-so-lieu-giua-bang-ke-thue-gtgt-ban-ra-bkbr-01-1-gtgt-va-pl-43-2022-qh15-giam-thue-gtgt-theo-nq43","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/doi-chieu-chenh-lech-so-lieu-giua-bang-ke-thue-gtgt-ban-ra-bkbr-01-1-gtgt-va-pl-43-2022-qh15-giam-thue-gtgt-theo-nq43\/","title":{"rendered":"\u0110\u1ed1i chi\u1ebfu ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa B\u1ea3ng k\u00ea thu\u1ebf GTGT b\u00e1n ra &#8211; BKBR\/01-1\/GTGT v\u00e0 PL-43\/2022\/QH15 \u2013 Gi\u1ea3m thu\u1ebf GTGT theo NQ43"},"content":{"rendered":"<p><strong>Bi\u1ec3u hi\u1ec7n: <\/strong>S\u1ed1 <strong>Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m <\/strong>tr\u00ean B\u1ea3ng k\u00ea thu\u1ebf GTGT b\u00e1n ra <strong>BKBR\/01-1\/GTGT<\/strong> kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n tr\u00ean Ph\u1ee5 l\u1ee5c <strong>PL-43\/2022\/QH15<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-24989\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/doi-chieu-700x803.jpg\" alt=\"\" width=\"700\" height=\"803\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/doi-chieu-700x803.jpg 700w, \/2022\/wp-content\/uploads\/2022\/04\/doi-chieu-800x918.jpg 800w, \/2022\/wp-content\/uploads\/2022\/04\/doi-chieu-768x881.jpg 768w, \/2022\/wp-content\/uploads\/2022\/04\/doi-chieu-44x50.jpg 44w, \/2022\/wp-content\/uploads\/2022\/04\/doi-chieu-52x60.jpg 52w, \/2022\/wp-content\/uploads\/2022\/04\/doi-chieu-87x100.jpg 87w, \/2022\/wp-content\/uploads\/2022\/04\/doi-chieu.jpg 1114w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><strong>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong>B\u1ea3ng k\u00ea b\u00e1n ra <\/strong>cho ph\u00e9p l\u1ea5y l\u00ean:<br \/>\nCh\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 khi c\u00f3 k\u00ea khai h\u00f3a \u0111\u01a1n \u1edf tab thu\u1ebf, c\u00f3 ch\u1ecdn thu\u1ebf su\u1ea5t GTGT, kh\u00f4ng ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o, c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n<\/li>\n<li><strong>Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf theo NQ43 cho ph\u00e9p l\u1ea5y l\u00ean:<\/strong><br \/>\n+ Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng (lo\u1ea1i 1: B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc) c\u00f3 t\u00edch l\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n \u0111\u00e3 ghi s\u1ed5<br \/>\n+ Ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n \u0111\u00e3 ghi s\u1ed5<br \/>\n+ H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 c\u1ea5t<br \/>\n+ H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ( lo\u1ea1i 1: B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc) kh\u00f4ng l\u1eadp k\u00e8m ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng \u0111\u00e3 C\u1ea5t<\/li>\n<\/ul>\n<p><strong>C\u00e1c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch:<\/strong><\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 1: H\u1ea1ch to\u00e1n \u1edf Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/p>\n<p>Ph\u1ee5 l\u1ee5c 43 l\u1ea5y theo m\u1eb7t h\u00e0ng, n\u1ebfu ho\u1ea1ch to\u00e1n tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c th\u00ec s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean Ph\u1ee5 l\u1ee5c 43 nh\u01b0ng v\u1eabn l\u1ea5y l\u00ean B\u1ea3ng k\u00ea b\u00e1n ra.<\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 2: M\u1eb7t h\u00e0ng h\u1ea1ch to\u00e1n doanh thu &lt;0<\/strong><\/p>\n<p>Ph\u1ee5 l\u1ee5c 43 l\u1ea5y theo m\u1eb7t h\u00e0ng, n\u1ebfu m\u1eb7t h\u00e0ng n\u00e0o c\u00f3 chi\u1ebft kh\u1ea5u, doanh thu &lt;0 th\u00ec s\u1ebd kh\u00f4ng l\u1ea5y l\u00ean, ch\u1ec9 l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">C\u00e1ch ki\u1ec3m tra:<\/span> T\u1ea1i giao di\u1ec7n ph\u1ee5 l\u1ee5c 43 Nh\u1ea5n <strong>B\u1ea5m v\u00e0o \u0111\u00e2y \u0111\u1ec3 xem chi ti\u1ebft<\/strong> danh s\u00e1ch ho\u00e1 \u0111\u01a1n gi\u1ea3m thu\u1ebf, sau \u0111\u00f3 l\u1ecdc c\u1ed9t <strong>Doanh thu h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf<\/strong> &lt;0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-24994\" src=\"\/2022\/wp-content\/uploads\/2022\/04\/cach-kiem-tra-700x491.jpg\" alt=\"\" width=\"700\" height=\"491\" srcset=\"\/2022\/wp-content\/uploads\/2022\/04\/cach-kiem-tra-700x491.jpg 700w, \/2022\/wp-content\/uploads\/2022\/04\/cach-kiem-tra-800x561.jpg 800w, \/2022\/wp-content\/uploads\/2022\/04\/cach-kiem-tra-768x538.jpg 768w, \/2022\/wp-content\/uploads\/2022\/04\/cach-kiem-tra-50x35.jpg 50w, \/2022\/wp-content\/uploads\/2022\/04\/cach-kiem-tra-60x42.jpg 60w, \/2022\/wp-content\/uploads\/2022\/04\/cach-kiem-tra-100x70.jpg 100w, \/2022\/wp-content\/uploads\/2022\/04\/cach-kiem-tra.jpg 1016w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><strong>Nguy\u00ean nh\u00e2n 3: Do c\u00f3 ph\u00e1t sinh ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n<p>C\u00f3 ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf t\u1eeb 8% l\u00ean 10%, tr\u00ean b\u1ea3ng k\u00ea ch\u1ec9 c\u00f3 c\u1ed9t ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ch\u1ee9 kh\u00f4ng c\u00f3 c\u1ed9t ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c t\u0103ng n\u00ean:<\/p>\n<p>&#8211; Tr\u00ean b\u1ea3ng k\u00ea \u0111ang ghi \u00e2m nh\u1eefng kho\u1ea3n n\u00e0y tr\u00ean c\u1ed9t ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u1ec3 s\u1ed1 t\u1ed5ng thu\u1ebf s\u1ebd t\u0103ng.<\/p>\n<p>&#8211; Tr\u00ean ph\u1ee5 l\u1ee5c 43, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea \u00e2m c\u1ed9t thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m<\/p>\n<p>=&gt; D\u1eabn \u0111\u1ebfn 2 ph\u1ee5 l\u1ee5c l\u1ec7ch nhau kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng n\u00e0y.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bi\u1ec3u hi\u1ec7n: S\u1ed1 Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u00ean B\u1ea3ng k\u00ea thu\u1ebf GTGT b\u00e1n ra BKBR\/01-1\/GTGT kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n tr\u00ean Ph\u1ee5 l\u1ee5c PL-43\/2022\/QH15 C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u: B\u1ea3ng k\u00ea b\u00e1n ra cho ph\u00e9p l\u1ea5y l\u00ean: Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 khi c\u00f3 k\u00ea khai h\u00f3a \u0111\u01a1n \u1edf tab thu\u1ebf, c\u00f3&#8230;<\/p>\n","protected":false},"author":110,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2636],"ht-kb-tag":[],"class_list":["post-24973","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24973","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\/110"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=24973"}],"version-history":[{"count":1,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24973\/revisions"}],"predecessor-version":[{"id":24998,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24973\/revisions\/24998"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=24973"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=24973"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=24973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}