{"id":26361,"date":"2022-06-29T14:44:40","date_gmt":"2022-06-29T07:44:40","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=26361"},"modified":"2022-11-04T11:56:10","modified_gmt":"2022-11-04T04:56:10","slug":"7-3-thong-ke-chenh-lech-giua-chung-tu-khau-tru-thue-va-to-khai-thue-gtgt","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/7-3-thong-ke-chenh-lech-giua-chung-tu-khau-tru-thue-va-to-khai-thue-gtgt\/","title":{"rendered":"7.3 Th\u1ed1ng k\u00ea ch\u00eanh l\u1ec7ch gi\u1eefa ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 T\u1edd khai thu\u1ebf GTGT"},"content":{"rendered":"<h6>1. N\u1ed9i dung<\/h6>\n<p>Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gi\u1eefa ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u1edd khai thu\u1ebf GTGT, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ed1ng k\u00ea s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26390\" src=\"\/2022\/wp-content\/uploads\/2022\/06\/thongke_1.png\" alt=\"\" width=\"1262\" height=\"991\" srcset=\"\/2022\/wp-content\/uploads\/2022\/06\/thongke_1.png 1262w, \/2022\/wp-content\/uploads\/2022\/06\/thongke_1-700x550.png 700w, \/2022\/wp-content\/uploads\/2022\/06\/thongke_1-800x628.png 800w, \/2022\/wp-content\/uploads\/2022\/06\/thongke_1-768x603.png 768w, \/2022\/wp-content\/uploads\/2022\/06\/thongke_1-50x39.png 50w, \/2022\/wp-content\/uploads\/2022\/06\/thongke_1-60x47.png 60w, \/2022\/wp-content\/uploads\/2022\/06\/thongke_1-100x79.png 100w\" sizes=\"auto, (max-width: 1262px) 100vw, 1262px\" \/><\/p>\n<p>==&gt; K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra, ch\u1ec9nh s\u1eeda l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf GTGT v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i k\u1ef3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch s\u1ed1 thu\u1ebf GTGT theo b\u00e1o c\u00e1o th\u1ed1ng k\u00ea.<\/p>\n<h6>2. H\u01b0\u1edbng d\u1eabn<\/h6>\n<p>Sai l\u1ec7ch gi\u1eefa t\u1edd khai thu\u1ebf GTGT v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 th\u1ec3 x\u1ea3y ra do 1 s\u1ed1 nguy\u00ean nh\u00e2n sau:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>K\u1ebf to\u00e1n ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n<li>K\u1ebf to\u00e1n \u0111\u00e3 l\u1eadp t\u1edd khai thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, tuy nhi\u00ean sau \u0111\u00f3:\n<ul style=\"list-style-type: circle;\">\n<li>TH1: Do c\u00f3 sai s\u00f3t s\u1ed1 li\u1ec7u ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n li\u00ean quan \u0111\u1ebfn ti\u1ec1n thu\u1ebf GTGT, k\u1ebf to\u00e1n l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u01b0ng kh\u00f4ng ki\u1ec3m tra l\u1ea1i t\u1edd khai thu\u1ebf.<\/li>\n<li>TH2: Do k\u1ebf to\u00e1n ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u t\u1edd khai thu\u1ebf (kh\u00e1c so v\u1edbi s\u1ed1 li\u1ec7u ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean b\u1ea3ng k\u00ea), nh\u01b0ng kh\u00f4ng ki\u1ec3m tra l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<li>Ho\u1eb7c, k\u1ebf to\u00e1n k\u00ea khai h\u00f3a \u0111\u01a1n GTGT ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o ph\u1ea7n m\u1ec1m l\u00ean b\u1ea3ng k\u00ea t\u1edd khai thu\u1ebf GTGT. Trong khi \u0111\u00f3, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng th\u1ec3 l\u1ea5y l\u00ean s\u1ed1 li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n n\u00e0y.<\/li>\n<li>v..v&#8230;<\/li>\n<\/ul>\n<p>C\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o sai l\u1ec7ch s\u1ed1 li\u1ec7u, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n:<\/p>\n<ul>\n<li>L\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f2n thi\u1ebfu ho\u1eb7c ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>\\tab <strong>Ch\u1ee9ng t\u1eeb NVK<\/strong>.<\/li>\n<li>T\u1ea1i ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf v\u00e0 b\u1ea3ng k\u00ea li\u00ean quan trong k\u1ef3 \u0111\u1ed1i chi\u1ebfu.<\/li>\n<li>T\u1eeb \u0111\u00f3 ch\u1ec9nh s\u1eeda l\u1ea1i s\u1ed1 li\u1ec7u, ho\u1eb7c h\u1ea1ch to\u00e1n b\u1ed5 sung ch\u1ee9ng t\u1eeb li\u00ean quan cho \u0111\u00fang.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd<\/strong>: N\u1ebfu trong k\u1ef3 \u0111\u01a1n v\u1ecb ch\u1ec9 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o m\u00e0 kh\u00f4ng ph\u00e1t sinh thu\u1ebf GTGT \u0111\u1ea7u ra, v\u00e0 \u0111\u01a1n v\u1ecb kh\u00f4ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf =&gt; Ch\u01b0\u01a1ng tr\u00ecnh v\u1eabn th\u1ed1ng k\u00ea l\u00ean s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch n\u00e0y v\u00e0 ghi ch\u00fa r\u00f5 \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng theo d\u00f5i.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gi\u1eefa ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u1edd khai thu\u1ebf GTGT, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ed1ng k\u00ea s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y. ==&gt; K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra, ch\u1ec9nh s\u1eeda&#8230;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2606],"ht-kb-tag":[],"class_list":["post-26361","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-menu-tro-giup"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/26361","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\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=26361"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/26361\/revisions"}],"predecessor-version":[{"id":28765,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/26361\/revisions\/28765"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=26361"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=26361"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=26361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}