{"id":24973,"date":"2022-04-26T17:22:50","date_gmt":"2022-04-26T10:22:50","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&p=24973"},"modified":"2026-01-15T11:36:50","modified_gmt":"2026-01-15T04:36:50","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\/2026\/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":"H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra x\u1eed l\u00fd ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf ch\u01b0a \u0111\u00fang"},"content":{"rendered":"
\n
<\/span><\/p>\n

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

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft gi\u00fap Qu\u00fd kh\u00e1ch hi\u1ec3u t\u1ed5ng quan v\u1ec1 nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi s\u1ed1 li\u1ec7u thu\u1ebf GTGT \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 li\u1ec7u tr\u00ean Ph\u1ee5 l\u1ee5c Gi\u1ea3m thu\u1ebf GTGT.
\nN\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • Bi\u1ec3u hi\u1ec7n ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u<\/li>\n
  • C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng b\u00e1o c\u00e1o<\/li>\n
  • C\u00e1c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch<\/li>\n
  • H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/li>\n<\/ul>\n

    Bi\u1ec3u hi\u1ec7n:<\/strong> Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u00ean b\u1ea3ng k\u00ea b\u00e1n ra l\u1ec7ch v\u1edbi ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u00ean PL gi\u1ea3m thu\u1ebf<\/p>\n

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

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

    2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn l\u1ec7ch <\/strong><\/h3>\n

    <\/div>

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

    2.1 C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u<\/strong><\/h4>\n

    <\/div>

    \n
      \n
    • B\u1ea3ng k\u00ea b\u00e1n ra <\/strong>cho ph\u00e9p l\u1ea5y l\u00ean:\n
        \n
      • Ch\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<\/ul>\n<\/li>\n
      • Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf cho ph\u00e9p l\u1ea5y l\u00ean:<\/strong>\n
          \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<\/li>\n
        • Ch\u1ee9ng t\u1eeb tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n \u0111\u00e3 ghi s\u1ed5<\/li>\n
        • H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 c\u1ea5t<\/li>\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<\/li>\n<\/ul>\n<\/div><\/div>
          <\/span><\/p>\n

          2.2 Nguy\u00ean nh\u00e2n<\/strong><\/h4>\n

          <\/div>

          \n

          Nguy\u00ean nh\u00e2n 1<\/strong>: H\u1ea1ch to\u00e1n \u1edf Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/p>\n

            \n
          • Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf l\u1ea5y theo m\u1eb7t h\u00e0ng => n\u00ean n\u1ebfu h\u1ea1ch to\u00e1n tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> th\u00ec s\u1ed1 li\u1ec7u s\u1ebd kh\u00f4ng l\u1ea5y l\u00ean Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf, nh\u01b0ng v\u1eabn l\u1ea5y l\u00ean B\u1ea3ng k\u00ea b\u00e1n ra.<\/li>\n
          • C\u00e1ch kh\u1eafc ph\u1ee5c:<\/span>\u00a0<\/strong>H\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb t\u1ea1i ph\u00e2n h\u1ec7 B\u00e1n h\u00e0ng\/ Tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n<\/strong>, n\u1ebfu v\u1eabn gi\u1eef b\u00fat to\u00e1n \u1edf Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c th\u00ec 2 b\u00ean s\u1ebd l\u1ec7ch.<\/li>\n<\/ul>\n

            Nguy\u00ean nh\u00e2n<\/strong> 2: M\u1eb7t h\u00e0ng h\u1ea1ch to\u00e1n c\u00f3 t\u1ed5ng doanh thu < 0<\/p>\n

            Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf l\u1ea5y theo m\u1eb7t h\u00e0ng, n\u1ebfu m\u1eb7t h\u00e0ng n\u00e0o c\u00f3 chi\u1ebft kh\u1ea5u ho\u1eb7c doanh thu nh\u1ecf h\u01a1n 0 th\u00ec s\u1ebd<\/span> kh\u00f4ng l\u1ea5y l\u00ean Ph\u1ee5 l\u1ee5c \u0111\u01b0\u1ee3c<\/span><\/span>, m\u00e0 ch\u1ec9 l\u00ean B\u1ea3ng k\u00ea b\u00e1n ra.<\/p>\n

              \n
            • \n

              C\u00e1ch ki\u1ec3m tra:<\/span><\/strong> T\u1ea1i giao di\u1ec7n Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf, Nh\u1ea5n 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 Doanh thu h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf < 0<\/span><\/strong><\/p>\n

              C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/span> Hi\u1ec7n nay Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf kh\u00f4ng cho ph\u00e9p ghi \u00e2m (HTKK c\u0169ng t\u01b0\u01a1ng t\u1ef1)<\/span><\/strong><\/span>. V\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y khi \u0111\u1ed1i chi\u1ebfu B\u1ea3ng k\u00ea b\u00e1n ra v\u00e0 Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf \u0111\u01a1n v\u1ecb s\u1ebd lo\u1ea1i tr\u1eeb nh\u1eefng kho\u1ea3n s\u1ed1 li\u1ec7u ghi \u00e2m.<\/p>\n

              \"\"<\/li>\n<\/ul>\n

              Nguy\u00ean nh\u00e2n 3<\/strong>: Do c\u00f3 ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf su\u1ea5t t\u1eeb 10% xu\u1ed1ng 8%:<\/p>\n

                \n
              • Tr\u00ean b\u1ea3ng k\u00ea ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y kho\u1ea3n ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00ean c\u1ed9t Ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m.<\/li>\n<\/ul>\n

                \"\"<\/p>\n

                  \n
                • Tr\u00ean Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf: Trong danh s\u00e1ch h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf c\u00f3 hi\u1ec3n h\u00f3a \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0 ti\u1ec1n thu\u1ebf GTGT (s\u1ed1 \u00e2m) nh\u01b0ng kh\u00f4ng hi\u1ec3n th\u1ecb ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m => giao di\u1ec7n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf kh\u00f4ng l\u1ea5y \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y.<\/li>\n<\/ul>\n

                  \"\"<\/p>\n

                  C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong><\/span>\u00a0 V\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y Anh\/Ch\u1ecb t\u00ednh to\u00e1n l\u1ea1i s\u1ed1 Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u01b0\u1ee3c gi\u1ea3m<\/strong> tr\u00ean ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf c\u1ee7a m\u1eb7t h\u00e0ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf su\u1ea5t t\u1eeb 10% xu\u1ed1ng 8% v\u00e0 nh\u1eadp l\u1ea1i s\u1ed1 \u0111\u00fang<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  <\/div><\/div> <\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","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":[3424,3423,3384],"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","ht_kb_tag-phu-luc-giam-thue","ht_kb_tag-pl101","ht_kb_tag-so-thue-duoc-giam-lech-phu-luc-giam-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/110"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=24973"}],"version-history":[{"count":8,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24973\/revisions"}],"predecessor-version":[{"id":60053,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24973\/revisions\/60053"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=24973"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=24973"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=24973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}