{"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&p=1299"},"modified":"2025-10-22T09:23:01","modified_gmt":"2025-10-22T02:23:01","slug":"canh_bao_tong_tien_thue_chenh_lech_khi_cat_chung_tu_ban_hang","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/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":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Qu\u00fd kh\u00e1ch hi\u1ec3u r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o t\u1ed5ng ti\u1ec1n thu\u1ebf GTGT tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u1ecb ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf t\u00ednh to\u00e1n theo c\u00f4ng th\u1ee9c chu\u1ea9n. Vi\u1ec7c n\u00e0y th\u01b0\u1eddng x\u1ea3y ra do l\u00e0m tr\u00f2n s\u1ed1 ho\u1eb7c c\u00f3 nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t tr\u00ean c\u00f9ng m\u1ed9t ch\u1ee9ng t\u1eeb.
\nN\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • Nguy\u00ean nh\u00e2n xu\u1ea5t hi\u1ec7n c\u1ea3nh b\u00e1o ch\u00eanh l\u1ec7ch t\u1ed5ng ti\u1ec1n thu\u1ebf<\/li>\n
  • H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi t\u1ea5t c\u1ea3 m\u1eb7t h\u00e0ng c\u00f9ng thu\u1ebf su\u1ea5t<\/li>\n
  • H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi c\u00f3 nhi\u1ec1u lo\u1ea1i thu\u1ebf su\u1ea5t tr\u00ean ch\u1ee9ng t\u1eeb<\/li>\n
  • L\u01b0u \u00fd khi l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c gi\u1eef nguy\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/h\u00f3a \u0111\u01a1n<\/p>\n<\/div><\/div>

    <\/span><\/p>\n

    2. C\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/strong><\/h3>\n

    <\/div>

    \n

    Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong>\u00a0 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<\/strong><\/h4>\n
      \n
    • D\u1ea5u hi\u1ec7u:<\/strong> Khi C\u1ea5t<\/strong> Ch\u1ee9ng t\u1eeb B\u00e1n h\u00e0ng ho\u1eb7c H\u00f3a \u0111\u01a1n c\u00f3 c\u00f9ng 1 thu\u1ebf su\u1ea5t<\/strong> b\u1ecb c\u1ea3nh b\u00e1o Ti\u1ec1n thu\u1ebf GTGT tr\u00ean Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/H\u00f3a \u0111\u01a1n<\/strong> kh\u00f4ng b\u1eb1ng (T\u1ed5ng ti\u1ec1n h\u00e0ng – Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t<\/strong> \u00a0<\/span><\/li>\n
    • Nguy\u00ean nh\u00e2n:<\/strong> S\u1ed1 ti\u1ec1n thu\u1ebf GTGT tr\u00ean ch\u1ee9ng t\u1eeb b\u1ecb ch\u00eanh l\u1ec7ch do l\u00e0m tr\u00f2n s\u1ed1<\/strong> \u1edf t\u1eebng d\u00f2ng chi ti\u1ebft<\/li>\n
    • T\u00ecnh hu\u1ed1ng v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/strong>\n
        \n
      • V\u00ed d\u1ee5<\/strong>:<\/span> T\u1ed5ng ti\u1ec1n thu\u1ebf GTGT<\/strong> = 545.689\u0111 kh\u00e1c <\/span>(T\u1ed5ng ti\u1ec1n h\u00e0ng – Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t<\/strong> = (5.456.884 – 0) * 10% = 545.688\u0111<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        \"\"<\/span><\/p>\n

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        • \n
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          • N\u1ebfu mu\u1ed1n <\/span>Ti\u1ec1n thu\u1ebf GTGT<\/strong> = <\/span>(T\u1ed5ng ti\u1ec1n h\u00e0ng – Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t <\/strong>th\u00ec nh\u1ea5n<\/span> Yes<\/strong> tr\u00ean c\u00e2u c\u1ea3nh b\u00e1o => 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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

            \"\"<\/span><\/p>\n

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            • \n
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              • N\u1ebfu mu\u1ed1n gi\u1eef nguy\u00ean <\/span>Ti\u1ec1n thu\u1ebf GTGT <\/strong>nh\u01b0 hi\u1ec7n t\u1ea1i <\/span>= <\/strong>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>No<\/strong> tr\u00ean c\u00e2u c\u1ea3nh b\u00e1o.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0 Ch\u1ee9ng t\u1eeb B\u00e1n h\u00e0ng c\u00f3 nhi\u1ec1u lo\u1ea1i thu\u1ebf su\u1ea5t<\/strong> kh\u00e1c nhau<\/h4>\n
                  \n
                • D\u1ea5u hi\u1ec7u:<\/strong> Khi 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<\/strong>\u00a0b\u1ecb c\u1ea3nh b\u00e1o Ti\u1ec1n thu\u1ebf GTGT tr\u00ean Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/H\u00f3a \u0111\u01a1n<\/strong> kh\u00f4ng b\u1eb1ng (T\u1ed5ng ti\u1ec1n h\u00e0ng – Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t<\/strong> \u00a0<\/span><\/li>\n
                • Nguy\u00ean nh\u00e2n:<\/strong> Ch\u1ee9ng t\u1eeb c\u00f3 nhi\u1ec1u lo\u1ea1i thu\u1ebf su\u1ea5t, d\u1eabn \u0111\u1ebfn t\u1ed5ng ti\u1ec1n thu\u1ebf t\u00ednh theo t\u1eebng d\u00f2ng kh\u00e1c v\u1edbi t\u1ed5ng ti\u1ec1n thu\u1ebf t\u00ednh theo c\u00f4ng th\u1ee9c t\u1ed5ng.<\/li>\n
                • T\u00ecnh hu\u1ed1ng v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/strong>\n
                    \n
                  • V\u00ed d\u1ee5<\/strong>:<\/span> T\u1ed5ng ti\u1ec1n thu\u1ebf GTGT<\/strong> = 1.119.429\u0111 kh\u00e1c <\/span>(T\u1ed5ng ti\u1ec1n h\u00e0ng – Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t t\u1eebng lo\u1ea1i<\/strong> = (5.456.884 – 0) * 10% + (11.474.789 – 0) * 5% = 545.688\u0111 + 573.739\u0111 = 1.119.427\u0111<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                    \"\" \"\"<\/p>\n

                    \"\"<\/p>\n

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                    • \n
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                      • N\u1ebfu mu\u1ed1n <\/span>Ti\u1ec1n thu\u1ebf GTGT<\/strong> = <\/span>(T\u1ed5ng ti\u1ec1n h\u00e0ng – Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t <\/strong>th\u00ec nh\u1ea5n<\/span> Yes<\/strong> tr\u00ean c\u00e2u c\u1ea3nh b\u00e1o => 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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                        \"\"<\/p>\n

                         <\/p>\n

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                        • \n
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                          • N\u1ebfu mu\u1ed1n gi\u1eef nguy\u00ean <\/span>Ti\u1ec1n thu\u1ebf GTGT <\/strong>nh\u01b0 hi\u1ec7n t\u1ea1i <\/span>= <\/strong>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>No<\/strong> tr\u00ean c\u00e2u c\u1ea3nh b\u00e1o.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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\/2023\/wp-json\/wp\/v2\/ht-kb\/1299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=1299"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1299\/revisions"}],"predecessor-version":[{"id":42611,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1299\/revisions\/42611"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=1299"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=1299"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=1299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}