{"id":735,"date":"2018-12-25T17:46:57","date_gmt":"2018-12-25T10:46:57","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=735"},"modified":"2023-02-04T11:09:52","modified_gmt":"2023-02-04T04:09:52","slug":"hdqt_chenh_lech_bang_ke_thue_gtgt_va_so_cai","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/hdqt_chenh_lech_bang_ke_thue_gtgt_va_so_cai\/","title":{"rendered":"7.2 Ch\u00eanh l\u1ec7ch b\u1ea3ng k\u00ea thu\u1ebf GTGT v\u00e0 s\u1ed5 c\u00e1i"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>H\u01b0\u1edbng d\u1eabn:<\/strong><\/span><\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/TI_bWDj78d4\" width=\"560\" height=\"314\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 1331 v\u00e0 33311 so v\u1edbi b\u1ea3ng k\u00ea thu\u1ebf GTGT: ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n c\u00f3 ch\u00eanh l\u1ec7ch.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_47.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p><strong>M\u00f4 t\u1ea3: <\/strong>\u0110\u00e2y l\u00e0 so s\u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 133, 3331 v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 l\u00ean b\u1ea3ng k\u00ea thu\u1ebf mua v\u00e0o b\u00e1n ra<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong>C\u00f3 hi\u1ec3n th\u1ecb\u00a0 s\u1ed1 li\u1ec7u tr\u00ean S\u1ed5 c\u00e1i:<\/strong> C\u00f3 ghi nh\u1eadn gi\u00e1 tr\u1ecb tr\u00ean S\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 1331 v\u00e0 33311.<br \/>\nN\u1ebfu s\u1ed1 li\u1ec7u \u0111\u1ec3 tr\u1ed1ng ngh\u0129a l\u00e0 kh\u00f4ng ghi nh\u1eadn v\u00e0o s\u1ed5 c\u00e1i 1331 v\u00e0 33311.<\/li>\n<li><strong>C\u00f3 hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u tr\u00ean Thu\u1ebf:<\/strong> H\u00f3a \u0111\u01a1n c\u00f3 l\u1ea5y l\u00ean tr\u00ean b\u1ea3ng k\u00ea mua v\u00e0o b\u00e1n ra c\u1ee7a T\u1edd khai thu\u1ebf \u0111\u00e3 l\u1eadp.<br \/>\nN\u1ebfu s\u1ed1 li\u1ec7u \u0111\u1ec3 tr\u1ed1ng ngh\u0129a l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai tr\u00ean b\u1ea3ng k\u00ea mua v\u00e0o b\u00e1n ra c\u1ee7a T\u1edd khai thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p g\u00e2y ra ch\u00eanh l\u1ec7ch v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd:<br \/>\n<\/span><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>I. S\u1ed1 li\u1ec7u l\u00ean s\u1ed5 c\u00e1i nh\u01b0ng kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea thu\u1ebf<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><strong>1. Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o TK1331 nh\u01b0ng kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<h5><span style=\"color: #0000ff;\"><strong>Nguy\u00ean nh\u00e2n 1: Ch\u1ee9ng t\u1eeb kh\u00f4ng ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o ho\u1eb7c ch\u1ecdn nh\u00f3m HHDV kh\u00e1c nh\u00f3m 1 ho\u1eb7c 2 <\/strong><\/span><\/h5>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">1. Nh\u1ea5n v\u00e0o <strong>S\u1ed1 ch\u1ee9ng t\u1eeb <\/strong>\u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra.<\/p>\n<p style=\"padding-left: 40px;\">2. V\u00e0o tab <strong>Thu\u1ebf<\/strong>, ki\u1ec3m tra c\u1ed9t <strong>Nh\u00f3m HHDV mua v\u00e0o<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28247\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/thue1.png\" alt=\"\" width=\"1155\" height=\"580\" srcset=\"\/2022\/wp-content\/uploads\/2022\/10\/thue1.png 1155w, \/2022\/wp-content\/uploads\/2022\/10\/thue1-700x352.png 700w, \/2022\/wp-content\/uploads\/2022\/10\/thue1-800x402.png 800w, \/2022\/wp-content\/uploads\/2022\/10\/thue1-768x386.png 768w, \/2022\/wp-content\/uploads\/2022\/10\/thue1-50x25.png 50w, \/2022\/wp-content\/uploads\/2022\/10\/thue1-60x30.png 60w, \/2022\/wp-content\/uploads\/2022\/10\/thue1-100x50.png 100w\" sizes=\"auto, (max-width: 1155px) 100vw, 1155px\" \/><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p <strong>qu\u00ean ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o<\/strong> ho\u1eb7c <strong>ch\u1ecdn nh\u1ea7m<\/strong> v\u00e0o nh\u00f3m kh\u00e1c nh\u00f3m 1 ho\u1eb7c 2 th\u00ec x\u1eed l\u00fd nh\u01b0 sau:\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ecdn l\u1ea1i nh\u00f3m HHDV mua v\u00e0o v\u00e0o nh\u00f3m 1 ho\u1eb7c 2 cho \u0111\u00fang th\u1ef1c t\u1ebf.<\/li>\n<li>Sau \u0111\u00f3, m\u1edf <strong>t\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTKT)<\/strong>, ch\u1ecdn tab <strong>PL 01-2GTKT &#8211; B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/strong>. Nh\u1ea5n <strong>S\u1eeda<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb <\/strong>\u0111\u1ec3 ch\u1ecdn th\u00eam ch\u1ee9ng t\u1eeb v\u1eeba s\u1eeda \u1edf tr\u00ean v\u00e0o b\u1ea3ng k\u00ea.<\/li>\n<\/ul>\n<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p <strong>\u0111\u00e3 ch\u1ecdn \u0111\u00fang nh\u00f3m HHDV mua v\u00e0o<\/strong> thu\u1ed9c nh\u00f3m 3, 4 ho\u1eb7c 5 th\u00ec x\u1eed l\u00fd nh\u01b0 sau:\n<ul style=\"list-style-type: disc;\">\n<li>V\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c <strong>Nh\u00f3m 3<\/strong> &#8211; <strong>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/strong>: Ch\u1ee9ng t\u1eeb s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o m\u00e0 l\u1ea5y l\u00ean t\u1edd khai thu\u1ebf GTGT theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. V\u00ec v\u1eady, tr\u00ean b\u00e1o c\u00e1o <strong>Ch\u00eanh l\u1ec7ch b\u1ea3ng k\u00ea thu\u1ebf GTGT v\u00e0 s\u1ed5 c\u00e1i<\/strong> v\u1eabn hi\u1ec7n th\u1ecb ch\u1ee9ng t\u1eeb n\u00e0y nh\u01b0ng kh\u00f4ng c\u00f3 sai s\u00f3t x\u1ea3y ra. B\u1ea1n b\u1ecf qua tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/li>\n<li>V\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c <strong>Nh\u00f3m 4<\/strong> &#8211; <strong>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/strong>: Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n s\u1eeda l\u1ea1i t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n thu\u1ebf GTGT, t\u00f9y v\u00e0o quy\u1ebft \u0111\u1ecbnh c\u1ee7a Doanh nghi\u1ec7p m\u00e0 c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 TK chi ph\u00ed nh\u01b0 TK 811 ho\u1eb7c TK 1388 \u0111\u1ec3 quy tr\u00e1ch nhi\u1ec7m cho ng\u01b0\u1eddi c\u00f3 li\u00ean quan thay v\u00ec h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 TK 1331.<\/li>\n<li>V\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c <strong>Nh\u00f3m 5 &#8211; H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i t\u1ed5ng h\u1ee3p l\u00ean t\u1edd khai 01\/GTKT<\/strong>: Tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf GTGT n\u00ean kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 1331. K\u1ebf to\u00e1n x\u00f3a b\u00fat to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o TK 1331 \u0111i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 ti\u1ec1n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u00fang.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h5><span style=\"color: #0000ff;\"><strong>Nguy\u00ean nh\u00e2n 2: H\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o c\u1ee7a k\u1ef3 kh\u00e1c<\/strong><\/span><\/h5>\n<p style=\"padding-left: 40px;\"><strong>M\u00f4 t\u1ea3<\/strong>: Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn k\u1ef3 k\u00ea khai nh\u01b0ng K\u1ebf to\u00e1n ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n, th\u00ec v\u1eabn c\u00f3 th\u1ec3 k\u00ea khai h\u00f3a \u0111\u01a1n n\u00e0y v\u00e0o c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau. N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o <strong>k\u1ef3 t\u00ednh thu\u1ebf l\u1edbn h\u01a1n k\u1ef3 xem b\u00e1o c\u00e1o<\/strong> <strong>\u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch<\/strong> \u1edf tr\u00ean th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd li\u1ec7t k\u00ea h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean b\u00e1o c\u00e1o.<\/p>\n<p style=\"padding-left: 40px;\"><em><strong>V\u00ed d\u1ee5<\/strong>: H\u00f3a \u0111\u01a1n ng\u00e0y 15\/03\/2022 nh\u01b0ng \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 05\/2022. Khi xem b\u00e1o c\u00e1o ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch, n\u1ebfu ch\u1ecdn xem b\u00e1o c\u00e1o trong kho\u1ea3ng th\u1eddi gian l\u00e0 qu\u00fd I\/2022 th\u00ec tr\u00ean b\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n n\u00e0y (t\u1ea1i m\u1ee5c <strong>Thu\u1ebf) <\/strong>v\u00e0 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng (t\u1ea1i m\u1ee5c <strong>S\u1ed5 c\u00e1i<\/strong>), tuy nhi\u00ean n\u1ebfu ch\u1ecdn l\u1ea1i kho\u1ea3ng th\u1eddi gian xem b\u00e1o c\u00e1o c\u00f3 ch\u1ee9a k\u1ef3 k\u00ea khai h\u00f3a \u0111\u01a1n tr\u00ean. V\u00ed d\u1ee5 c\u1ea3 n\u0103m 2022 th\u00ec b\u00e1o c\u00e1o s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb ch\u00eanh l\u1ec7ch.<\/em><\/p>\n<p style=\"padding-left: 40px;\"><strong>Gi\u1ea3i ph\u00e1p<\/strong>:\u00a0Ki\u1ec3m tra l\u1ea1i xem h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean t\u1edd khai c\u1ee7a k\u1ef3 n\u00e0o? c\u00f3 \u0111\u00fang th\u1ef1c t\u1ebf hay kh\u00f4ng?<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu \u0111\u00fang th\u00ec b\u1ecf qua ch\u00eanh l\u1ec7ch tr\u00ean b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu k\u00ea khai nh\u1ea7m k\u1ef3 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:\n<ul style=\"list-style-type: disc;\">\n<li>\u00a0M\u1edf t\u1edd khai GTGT c\u1ee7a k\u1ef3 b\u1ecb sai.<\/li>\n<li>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><\/li>\n<li>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><\/li>\n<li>B\u1ecf ch\u1ecdn h\u00f3a \u0111\u01a1n l\u00ean sai b\u1ea3ng k\u00ea. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong><\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<li>Sau \u0111\u00f3 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 \u0111\u00fang k\u1ef3, th\u1ef1c hi\u1ec7n c\u00e1c thao t\u00e1c t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u00ean, t\u00edch ch\u1ecdn l\u1ea1i h\u00f3a \u0111\u01a1n b\u1ecb lo\u1ea1i b\u1ecf \u1edf k\u1ef3 b\u1ecb sai \u0111\u1ec3 l\u00ean tr\u00ean b\u1ea3ng k\u00ea c\u1ee7a k\u1ef3 \u0111\u00fang<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1edd khai c\u0169 b\u1ecb sai gi\u1ed1ng th\u00f4ng tin gi\u1ed1ng tr\u00ean t\u1edd khai \u0111\u00e3 k\u00ea khai th\u00ec ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung theo t\u1eebng t\u00ecnh hu\u1ed1ng ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><strong>2. Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o TK 33311 nh\u01b0ng kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<h5><strong><span style=\"color: #0000ff;\">Nguy\u00ean nh\u00e2n 1: Kh\u00f4ng khai b\u00e1o thu\u1ebf su\u1ea5t thu\u1ebf GTGT tr\u00ean ch\u1ee9ng t\u1eeb<\/span><br \/>\n<\/strong><\/h5>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul>\n<li>Nh\u1ea5n v\u00e0o <strong>S\u1ed1 ch\u1ee9ng t\u1eeb <\/strong>\u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean.<\/li>\n<li>Khai b\u00e1o b\u1ed5 sung thu\u1ebf su\u1ea5t thu\u1ebf GTGT t\u1ea1i tab <strong>Thu\u1ebf<\/strong>, c\u1ed9t % <strong>Thu\u1ebf GTGT<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28333\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/thue3.png\" alt=\"\" width=\"1511\" height=\"726\" srcset=\"\/2022\/wp-content\/uploads\/2022\/10\/thue3.png 1511w, \/2022\/wp-content\/uploads\/2022\/10\/thue3-700x336.png 700w, \/2022\/wp-content\/uploads\/2022\/10\/thue3-800x384.png 800w, \/2022\/wp-content\/uploads\/2022\/10\/thue3-768x369.png 768w, \/2022\/wp-content\/uploads\/2022\/10\/thue3-50x24.png 50w, \/2022\/wp-content\/uploads\/2022\/10\/thue3-60x29.png 60w, \/2022\/wp-content\/uploads\/2022\/10\/thue3-100x48.png 100w\" sizes=\"auto, (max-width: 1511px) 100vw, 1511px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: N\u1ebfu h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec ch\u1ecdn thu\u1ebf su\u1ea5t l\u00e0 <strong>KCT<\/strong>.<\/em><\/p>\n<ul>\n<li>M\u1edf t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u01b0\u01a1ng \u1ee9ng 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 b\u00e1n ra<\/strong>.<\/li>\n<li>Nh\u1ea5n <strong>S\u1eeda<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb <\/strong>\u0111\u1ec3 ch\u1ecdn l\u1ea1i h\u00f3a \u0111\u01a1n \u1edf tr\u00ean l\u00ean b\u1ea3ng k\u00ea.<\/li>\n<\/ul>\n<h5><span style=\"color: #0000ff;\"><strong>Nguy\u00ean nh\u00e2n 2: H\u1ea1ch to\u00e1n thu\u1ebf \u0111\u1ea7u ra tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, Chi ti\u1ec1n m\u1eb7t, chi ti\u1ec1n g\u1eedi,&#8230;nh\u01b0ng l\u1ea1i ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o.<\/strong><\/span><\/h5>\n<p>M\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1c ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, chi ti\u1ec1n m\u1eb7t, chi ti\u1ec1n g\u1eedi&#8230;\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 b\u00e1n ra <\/strong>\u0111\u00f3 l\u00e0 kh\u00f4ng ch\u1ecdn <strong>Nh\u00f3m HHDV mua v\u00e0o<\/strong>. V\u00ec v\u1eady, v\u1edbi nguy\u00ean nh\u00e2n tr\u00ean c\u1ea7n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p style=\"padding-left: 40px;\">1.\u00a0 M\u1edf ch\u1ee9ng t\u1eeb nh\u1ea5n <strong>B\u1ecf ghi<\/strong>\\<strong>S\u1eeda<\/strong>.<\/p>\n<p style=\"padding-left: 40px;\">2. \u0110\u1ec3 tr\u1ed1ng c\u1ed9t <strong>Nh\u00f3m HHDV mua v\u00e0o<\/strong> t\u1ea1i <strong>Tab Thu\u1ebf<\/strong><\/p>\n<p style=\"padding-left: 40px;\">3. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28361\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/thue5.png\" alt=\"\" width=\"986\" height=\"590\" srcset=\"\/2022\/wp-content\/uploads\/2022\/10\/thue5.png 986w, \/2022\/wp-content\/uploads\/2022\/10\/thue5-700x419.png 700w, \/2022\/wp-content\/uploads\/2022\/10\/thue5-800x479.png 800w, \/2022\/wp-content\/uploads\/2022\/10\/thue5-768x460.png 768w, \/2022\/wp-content\/uploads\/2022\/10\/thue5-50x30.png 50w, \/2022\/wp-content\/uploads\/2022\/10\/thue5-60x36.png 60w, \/2022\/wp-content\/uploads\/2022\/10\/thue5-100x60.png 100w\" sizes=\"auto, (max-width: 986px) 100vw, 986px\" \/><\/p>\n<p style=\"padding-left: 40px;\">4. N\u1ebfu ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf th\u00ec l\u1eadp m\u1edbi t\u1edd khai thu\u1ebf GTGT, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd l\u1ea5y c\u00e1c ch\u1ee9ng t\u1eeb 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 b\u00e1n ra<\/strong><strong>.<\/strong><\/p>\n<p style=\"padding-left: 40px;\">5. N\u1ebfu \u0111\u00e3 l\u1eadp t\u1edd khai thu\u1ebf (v\u00e0 ch\u01b0a n\u1ed9p cho c\u01a1 quan thu\u1ebf) th\u00ec:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>M\u1edf <strong>B\u1ea3ng <\/strong><strong>k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong> l\u00ean.<\/li>\n<li>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.<\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>II. S\u1ed1 li\u1ec7u l\u00ean b\u1ea3ng k\u00ea thu\u1ebf nh\u01b0ng kh\u00f4ng l\u00ean s\u1ed5 c\u00e1i<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table class=\"TogglePanel\" style=\"height: 3681px;\">\n<tbody>\n<tr style=\"height: 93px;\">\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2; height: 93px; width: 627.767px;\">\n<h4><strong>Ch\u1ee9ng t\u1eeb l\u1ea5y l\u00ean b\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 133, 33311 ho\u1eb7c h\u1ea1ch to\u00e1n kh\u00e1c k\u1ef3<\/strong><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\" style=\"height: 3564px;\">\n<td class=\"TogglePanel_Body\" style=\"height: 3564px; width: 627.767px;\">\n<h5><span style=\"color: #0000ff;\"><strong>Nguy\u00ean nh\u00e2n 1: H\u1ea1ch to\u00e1n nh\u1ea7m\/kh\u00f4ng h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n thu\u1ebf<\/strong><\/span><\/h5>\n<p><strong>M\u00f4 t\u1ea3<\/strong>: C\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n 133\/33311 nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai do th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li><strong>V\u1edbi H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n ra: <\/strong>C\u00f3 ch\u1ecdn thu\u1ebf su\u1ea5t thu\u1ebf GTGT, c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n (ri\u00eang ch\u1ee9ng t\u1eeb chi ti\u1ec1n m\u1eb7t, chi ti\u1ec1n g\u1eedi, ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng mua th\u00ec ph\u1ea3i th\u1ecfa m\u00e3n th\u00eam \u0111i\u1ec1u ki\u1ec7n: kh\u00f4ng ch\u1ecdn Nh\u00f3m HHDV mua v\u00e0o)<\/li>\n<li><strong>V\u1edbi H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o: <\/strong>C\u00f3 ch\u1ecdn Nh\u00f3m HHDV l\u00e0 nh\u00f3m 1,2; c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28362\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/thue6.png\" alt=\"\" width=\"1002\" height=\"502\" srcset=\"\/2022\/wp-content\/uploads\/2022\/10\/thue6.png 1002w, \/2022\/wp-content\/uploads\/2022\/10\/thue6-700x351.png 700w, \/2022\/wp-content\/uploads\/2022\/10\/thue6-800x401.png 800w, \/2022\/wp-content\/uploads\/2022\/10\/thue6-768x385.png 768w, \/2022\/wp-content\/uploads\/2022\/10\/thue6-50x25.png 50w, \/2022\/wp-content\/uploads\/2022\/10\/thue6-60x30.png 60w, \/2022\/wp-content\/uploads\/2022\/10\/thue6-100x50.png 100w\" sizes=\"auto, (max-width: 1002px) 100vw, 1002px\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p<\/strong>:<\/p>\n<p style=\"padding-left: 40px;\">1. M\u1edf ch\u1ee9ng t\u1eeb l\u00ean, nh\u1ea5n <strong>B\u1ecf ghi\/S\u1eeda<\/strong>.<\/p>\n<p style=\"padding-left: 40px;\">2. Sang tab <strong>2.Thu\u1ebf<\/strong> , h\u1ea1ch to\u00e1n l\u1ea1i t\u00e0i kho\u1ea3n thu\u1ebf \u0111\u00fang.<\/p>\n<p style=\"padding-left: 40px;\">3. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<h5><span style=\"color: #0000ff;\"><strong>Nguy\u00ean nh\u00e2n 2: L\u1eadp h\u00f3a \u0111\u01a1n GTGT nh\u01b0ng kh\u00f4ng l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n<\/strong><\/span><\/h5>\n<p><strong>M\u00f4 t\u1ea3<\/strong>: Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc v\u00e0 \u0111\u00e3 k\u00ea khai l\u00ean b\u1ea3ng k\u00ea thu\u1ebf, nh\u01b0ng ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, th\u00ec B\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch s\u1ebd hi\u1ec3n th\u1ecb h\u00f3a \u0111\u01a1n n\u00e0y.<\/p>\n<p><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_54.png&quot;\" alt=\"\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">1. M\u1edf h\u00f3a \u0111\u01a1n l\u00ean ki\u1ec3m tra xem c\u00f3 b\u1ecb qu\u00ean kh\u00f4ng l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng kh\u00f4ng<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">2. Nh\u1ea5n <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">L\u1eadp CTBH<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> \u0111\u1ec3 ghi nh\u1eadn doanh thu v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00f3<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28364\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/thue7.png\" alt=\"\" width=\"982\" height=\"566\" srcset=\"\/2022\/wp-content\/uploads\/2022\/10\/thue7.png 982w, \/2022\/wp-content\/uploads\/2022\/10\/thue7-700x403.png 700w, \/2022\/wp-content\/uploads\/2022\/10\/thue7-800x461.png 800w, \/2022\/wp-content\/uploads\/2022\/10\/thue7-768x443.png 768w, \/2022\/wp-content\/uploads\/2022\/10\/thue7-50x29.png 50w, \/2022\/wp-content\/uploads\/2022\/10\/thue7-60x35.png 60w, \/2022\/wp-content\/uploads\/2022\/10\/thue7-100x58.png 100w\" sizes=\"auto, (max-width: 982px) 100vw, 982px\" \/><\/span><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: S\u1eeda l\u1ea1i ng\u00e0y tr\u00ean ch\u1ee9ng t\u1eeb cho kh\u1edbp v\u1edbi ng\u00e0y h\u00f3a \u0111\u01a1n.<\/em><\/p>\n<h5><span style=\"color: #0000ff;\"><strong>Nguy\u00ean nh\u00e2n 3: V\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u: Ch\u01b0a n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111ang h\u1ea1ch to\u00e1n N\u1ee3 TK 1388 (3388)\/ C\u00f3 TK 33312<\/strong><\/span><\/h5>\n<p><strong>M\u00f4 t\u1ea3<\/strong>: C\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai 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>, nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n 1331, th\u00ec tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch s\u1ebd hi\u1ec3n th\u1ecb ch\u00eanh l\u1ec7ch nh\u01b0 trong h\u00ecnh b\u00ean d\u01b0\u1edbi.<\/p>\n<p><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_50.png&quot;\" alt=\"\" \/><\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p<\/strong>:<br \/>\nTuy hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o c\u00e1o nh\u01b0ng \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p sai l\u1ec7ch. Do b\u1ea3n ch\u1ea5t \u0111\u01a1n v\u1ecb mua h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u sau khi k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u. Do \u0111\u00f3, K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p b\u1eb1ng b\u00fat to\u00e1n <strong>N\u1ee3 TK 1388 (3388)\/ C\u00f3 TK 33312<\/strong>.<br \/>\nSau khi n\u1ed9p thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n b\u00fat to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb <strong>N\u1ee3 TK 1331\/ C\u00f3 TK 1388 <\/strong>th\u00ec s\u1ebd kh\u00f4ng c\u00f2n hi\u1ec3n th\u1ecb ch\u00eanh l\u1ec7ch tr\u00ean b\u00e1o c\u00e1o n\u1eefa. K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p>1. H\u1ea1ch to\u00e1n b\u00fat to\u00e1n n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u tr\u00ean ph\u1ea7n m\u1ec1m:<\/p>\n<ul>\n<li>N\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t, xem h\u01b0\u1edbng d\u1eabn <a href=\"nop_thue_gtgt_hang_nhap_khau_bang_tien_mat\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>N\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, xem h\u01b0\u1edbng d\u1eabn <a href=\"nopthuegtgt_hangnhapkhau_bangtienguinganhang\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28366\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/thue8.png\" alt=\"\" width=\"802\" height=\"600\" srcset=\"\/2022\/wp-content\/uploads\/2022\/10\/thue8.png 802w, \/2022\/wp-content\/uploads\/2022\/10\/thue8-700x524.png 700w, \/2022\/wp-content\/uploads\/2022\/10\/thue8-800x599.png 800w, \/2022\/wp-content\/uploads\/2022\/10\/thue8-768x575.png 768w, \/2022\/wp-content\/uploads\/2022\/10\/thue8-50x37.png 50w, \/2022\/wp-content\/uploads\/2022\/10\/thue8-60x45.png 60w, \/2022\/wp-content\/uploads\/2022\/10\/thue8-100x75.png 100w\" sizes=\"auto, (max-width: 802px) 100vw, 802px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: <\/em><em>N\u1ebfu th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o th\u1eddi \u0111i\u1ec3m <strong>l\u1edbn h\u01a1n kho\u1ea3ng th\u1eddi gian xem b\u00e1o c\u00e1o<\/strong> <strong>\u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch<\/strong> th\u00ec ch\u01b0\u01a1ng tr\u00ecnh v\u1eabn s\u1ebd li\u1ec7t k\u00ea h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u n\u00e0y l\u00ean b\u00e1o c\u00e1o.<\/em><br \/>\n<em><strong>V\u00ed d\u1ee5<\/strong>: H\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u ng\u00e0y 04\/01\/2022, n\u1ed9p thu\u1ebf v\u00e0o 04\/05\/2022. Khi xem b\u00e1o c\u00e1o ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch, n\u1ebfu ch\u1ecdn xem b\u00e1o c\u00e1o trong kho\u1ea3ng th\u1eddi gian l\u00e0 qu\u00fd I\/2022 th\u00ec tr\u00ean b\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n n\u00e0y (t\u1ea1i m\u1ee5c <strong>Thu\u1ebf) <\/strong>v\u00e0 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng (t\u1ea1i m\u1ee5c <strong>S\u1ed5 c\u00e1i<\/strong>), tuy nhi\u00ean n\u1ebfu ch\u1ecdn l\u1ea1i kho\u1ea3ng th\u1eddi gian xem b\u00e1o c\u00e1o c\u00f3 ch\u1ee9a th\u1eddi \u0111i\u1ec3m n\u1ed9p thu\u1ebf. V\u00ed d\u1ee5 c\u1ea3 n\u0103m 2022 th\u00ec b\u00e1o c\u00e1o s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb ch\u00eanh l\u1ec7ch.<\/em><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 627.767px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>III. S\u1ed1 ti\u1ec1n tr\u00ean s\u1ed5 c\u00e1i kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n tr\u00ean b\u1ea3ng k\u00ea<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><strong>Ti\u1ec1n thu\u1ebf tr\u00ean s\u1ed5 c\u00e1i v\u00e0 b\u1ea3ng k\u00ea mua v\u00e0o\/b\u00e1n ra kh\u00f4ng kh\u1edbp nhau<\/strong><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><strong>M\u00f4 t\u1ea3<\/strong>: C\u00e1c t\u00ecnh hu\u1ed1ng l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 b\u1ea3ng k\u00ea mua v\u00e0o\/b\u00e1n ra:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28373\" src=\"\/2022\/wp-content\/uploads\/2022\/10\/thue9.png\" alt=\"\" width=\"1207\" height=\"709\" srcset=\"\/2022\/wp-content\/uploads\/2022\/10\/thue9.png 1207w, \/2022\/wp-content\/uploads\/2022\/10\/thue9-700x411.png 700w, \/2022\/wp-content\/uploads\/2022\/10\/thue9-800x470.png 800w, \/2022\/wp-content\/uploads\/2022\/10\/thue9-768x451.png 768w, \/2022\/wp-content\/uploads\/2022\/10\/thue9-50x29.png 50w, \/2022\/wp-content\/uploads\/2022\/10\/thue9-60x35.png 60w, \/2022\/wp-content\/uploads\/2022\/10\/thue9-100x59.png 100w\" sizes=\"auto, (max-width: 1207px) 100vw, 1207px\" \/><\/p>\n<p>1. Ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu v\u00e0 h\u00f3a \u0111\u01a1n l\u1eadp ri\u00eang, nh\u01b0ng kh\u00f4ng kh\u1edbp ti\u1ec1n thu\u1ebf.<\/p>\n<p>2. Ti\u1ec1n thu\u1ebf tr\u00ean ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n kh\u1edbp nhau, nh\u01b0ng sau khi h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea l\u00ean b\u1ea3ng k\u00ea thu\u1ebf, th\u00ec s\u1eeda l\u1ea1i ti\u1ec1n thu\u1ebf tr\u00ean ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch.<\/p>\n<p>3. \u0110\u01a1n v\u1ecb l\u1eadp ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu t\u1ea1m t\u00ednh theo t\u1eebng giai \u0111o\u1ea1n c\u00f4ng vi\u1ec7c, khi ho\u00e0n th\u00e0nh m\u1edbi nghi\u1ec7m thu to\u00e0n b\u1ed9 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf =&gt; V\u00e0o th\u1eddi \u0111i\u1ec3m ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea 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 hi\u1ec3n th\u1ecb danh s\u00e1ch c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean nh\u01b0ng \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 sai s\u00f3t.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p<\/strong>:<\/p>\n<p>1. Nh\u1ea5n v\u00e0o <strong>S\u1ed1 ch\u1ee9ng t\u1eeb <\/strong>v\u00e0 <strong>S\u1ed1 h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n l\u00ean ki\u1ec3m tra.<\/p>\n<p>2. \u0110\u1ed1i chi\u1ebfu v\u1edbi th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ho\u1eb7c b\u1ea3ng k\u00ea thu\u1ebf cho \u0111\u00fang th\u1ef1c t\u1ebf:<\/p>\n<ul>\n<li>N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n (ho\u1eb7c s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u00fang th\u1ef1c t\u1ebf nh\u01b0ng kh\u00f4ng kh\u1edbp v\u1edbi b\u1ea3ng k\u00ea): th\u00ec c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i gi\u00e1 tr\u1ecb tr\u00ean b\u1ea3ng k\u00ea thu\u1ebf b\u1eb1ng c\u00e1ch:\n<ul style=\"list-style-type: disc;\">\n<li>M\u1edf <strong>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<\/strong> l\u00ean.<\/li>\n<li>Nh\u1ea5n <strong>S\u1eeda<\/strong>, nh\u1ea5n <strong>Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n<li>Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 c\u1eadp nh\u1eadt gi\u00e1 tr\u1ecb m\u1edbi thay \u0111\u1ed5i tr\u00ean h\u00f3a \u0111\u01a1n l\u00ean b\u1ea3ng k\u00ea.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<p style=\"text-align: justify;\"><em style=\"font-size: 12pt;\"><strong>L\u01b0u \u00fd<\/strong>:<\/em><em style=\"font-size: 12pt;\"> Tham kh\u1ea3o c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c c\u00f3 th\u1ec3 g\u00e2y ra sai l\u1ec7ch v\u1ec1 thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o c\u00e1o <a href=\"7_3__cac_truong_hop_khac_gay_sai_lech_ve_thue\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn: &nbsp; Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 1331 v\u00e0 33311 so v\u1edbi b\u1ea3ng k\u00ea thu\u1ebf GTGT: ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n c\u00f3 ch\u00eanh l\u1ec7ch. M\u00f4 t\u1ea3: \u0110\u00e2y l\u00e0&#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-735","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\/735","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=735"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/735\/revisions"}],"predecessor-version":[{"id":29378,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/735\/revisions\/29378"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=735"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=735"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}