{"id":2245,"date":"2017-12-25T18:00:14","date_gmt":"2017-12-25T11:00:14","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=2245"},"modified":"2025-11-05T17:22:29","modified_gmt":"2025-11-05T10:22:29","slug":"hdqt_chenh_lech_giua_doanh_thu_tren_so_cai_tk_va_bang_ke_ban_ra","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/hdqt_chenh_lech_giua_doanh_thu_tren_so_cai_tk_va_bang_ke_ban_ra\/","title":{"rendered":"8.3. Ki\u1ec3m tra ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu tr\u00ean s\u1ed5 c\u00e1i TK 511, 711 v\u00e0 tr\u00ean b\u1ea3ng k\u00ea b\u00e1n ra"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/b><\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn c\u00e1ch nh\u1eadn di\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c nguy\u00ean nh\u00e2n g\u00e2y ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu tr\u00ean s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 511, 711 v\u00e0 b\u1ea3ng k\u00ea b\u00e1n ra, nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 thu\u1ebf kh\u1edbp \u0111\u00fang th\u1ef1c t\u1ebf.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong> C\u00e1c tr\u01b0\u1eddng h\u1ee3p sai l\u1ec7ch th\u01b0\u1eddng g\u1eb7p, nguy\u00ean nh\u00e2n, gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c v\u00e0 l\u01b0u \u00fd khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 qu\u1ea3n l\u00fd doanh thu v\u00e0 l\u1eadp t\u1edd khai thu\u1ebf GTGT.<\/p>\n

Bi\u1ec3u hi\u00ean:<\/strong><\/span><\/p>\n

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 511 v\u00e0 711 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

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L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p K\u1ebf to\u00e1n kh\u00f4ng l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m, th\u00ec c\u00f3 th\u1ec3 b\u1ecf qua th\u00f4ng b\u00e1o c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh m\u00e0 KH\u00d4NG \u1ea3nh h\u01b0\u1edfng t\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/em><\/span><\/strong><\/span><\/p>\n<\/div><\/div>\n

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2. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/b><\/h3>\n

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2.1 Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o TK511\/711 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

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Nguy\u00ean nh\u00e2n 1: Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/h5>\n

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M\u00f4 t\u1ea3: <\/strong>C\u00e1c ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng h\u1ea1ch to\u00e1n v\u00e0o TK 511\/711, nh\u01b0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean t\u1edd khai thu\u1ebf. Khi \u0111\u00f3, B\u00e1o c\u00e1o <\/span>Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch s\u1ebd hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb n\u00e0y.<\/span><\/p>\n

Gi\u1ea3i ph\u00e1p:<\/strong><\/span><\/p>\n

Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra. C\u00f3 th\u1ec3 x\u1ea3y ra 1 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\nB\u01b0\u1edbc 1:<\/strong> Tr\u01b0\u1eddng h\u1ee3p l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed3ng th\u1eddi nh\u01b0ng K\u1ebf to\u00e1n qu\u00ean t\u00edch ch\u1ecdn L\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n<\/strong> th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n