{"id":14014,"date":"2015-09-27T21:52:50","date_gmt":"2015-09-27T21:52:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14014"},"modified":"2015-10-03T01:40:43","modified_gmt":"2015-10-03T01:40:43","slug":"huong-dan-chuyen-doi-ky-khai-thue-gtgt-tu-thang-sang-quy-va-nguoc-lai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14014","title":{"rendered":"H\u01b0\u1edbng d\u1eabn chuy\u1ec3n \u0111\u1ed5i k\u1ef3 khai thu\u1ebf GTGT t\u1eeb th\u00e1ng sang qu\u00fd v\u00e0 ng\u01b0\u1ee3c l\u1ea1i"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/span><\/h2>\n

Theo th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf. K\u1ec3 t\u1eeb k\u1ef3 k\u00ea khai qu\u00fd 4\/2014, c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng (ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 1 n\u0103m) s\u1ebd chuy\u1ec3n t\u1eeb k\u00ea khai thu\u1ebf theo th\u00e1ng sang theo qu\u00fd. K\u1ebf to\u00e1n Centax<\/a> s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1ch chuy\u1ec3n\u00a0\u0111\u1ed5i k\u1ef3 khai thu\u1ebf GTGT t\u1eeb th\u00e1ng sang qu\u00fd v\u00e0 ng\u01b0\u1ee3c l\u1ea1i\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

1. \u0110\u0103ng k\u00fd l\u1ea1i k\u1ef3 k\u00ea khai tr\u00ean h\u1ec7 th\u1ed1ng iHTKK<\/strong><\/span><\/h2>\n

N\u1ebfu ch\u01b0a \u0111\u0103ng k\u00fd l\u1ea1i k\u1ef3 k\u00ea khai, khi n\u1ed9p t\u1edd khai h\u1ec7 th\u1ed1ng s\u1ebd c\u1ea3nh b\u00e1o “H\u1ed3 s\u01a1 ch\u01b0a \u0111\u0103ng k\u00fd n\u1ed9p qua m\u1ea1ng”\u00a0<\/span>
\n– NNT truy c\u1eadp v\u00e0o \u0111\u01b0\u1eddng d\u1eabn:\u00a0http:\/\/nhantokhai.gdt.gov.vn<\/a><\/span>
\n– \u0110\u0103ng nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng b\u1eb1ng t\u00e0i kho\u1ea3n v\u00e0 m\u1eadt kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p<\/span>
\n– Ti\u1ebfp theo v\u00e0o ph\u1ea7n t\u00e0i kho\u1ea3n => Ch\u1ecdn lo\u1ea1i t\u1edd khai => \u0110\u0103ng k\u00fd ng\u1eebng t\u1edd khai<\/span><\/p>\n

\"H\u01b0\u1edbng<\/span><\/p>\n

\"H\u01b0\u1edbng<\/span><\/p>\n

– Sau khi \u0111\u00e3 ng\u1eebng t\u1edd khai GTGT theo th\u00e1ng, NNT v\u00e0o l\u1ea1i ph\u1ea7n T\u00c0I KHO\u1ea2N \u0111\u1ec3 \u0111\u0103ng k\u00fd l\u1ea1i lo\u1ea1i t\u1edd khai GTGT theo qu\u00fd<\/span><\/p>\n

\"H\u01b0\u1edbng<\/p>\n

 <\/p>\n

L\u01b0u \u00fd:<\/strong> <\/span>NNT ph\u1ea3i ch\u1ecdn \u0111\u00fang lo\u1ea1i k\u1ef3 k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd, k\u1ef3 b\u1eaft \u0111\u1ea7u ph\u1ea3i b\u1eb1ng ho\u1eb7c tr\u01b0\u1edbc k\u1ef3 k\u00ea khai hi\u1ec7n t\u1ea1i. Gi\u1ea3 s\u1eed NNT n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 4\/2014 nh\u01b0ng l\u1ea1i \u0111\u0103ng k\u00fd k\u1ef3 b\u1eaft \u0111\u1ea7u l\u00e0 qu\u00fd 1\/2015 th\u00ec khi n\u1ed9p t\u1edd khai, h\u1ec7 th\u1ed1ng s\u1ebd c\u1ea3nh b\u00e1o “T\u1edd khai ch\u01b0a \u0111\u1ebfn k\u1ef3 n\u1ed9p qua m\u1ea1ng”<\/span><\/p>\n

\"H\u01b0\u1edbng<\/span><\/p>\n

– NNT Click v\u00e0o n\u00fat Ti\u1ebfp t\u1ee5c r\u1ed3i Ch\u1ea5p nh\u1eadn \u1edf cu\u1ed1i danh s\u00e1ch t\u1edd khai \u0111\u0103ng k\u00fd<\/span><\/p>\n

2. Chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb k\u00ea khai theo th\u00e1ng sang theo qu\u00fd tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/strong><\/span><\/h2>\n

N\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 NNT \u0111\u00e3 nh\u1eadp d\u1eef li\u1ec7u v\u00e0o ph\u1ea7n k\u00ea khai theo th\u00e1ng, NNT m\u1edf t\u1edd khai th\u00e1ng \u0111\u00f3 ra => K\u1ebft xu\u1ea5t t\u1edd khai ra file Excel<\/span>
\nSau khi \u0111\u00e3 sao l\u01b0u l\u1ea1i t\u1edd khai ra file Excel, NNT ti\u1ebfn h\u00e0nh x\u00f3a h\u1ebft ph\u1ee5 l\u1ee5c v\u00e0 t\u1edd khai th\u00e1ng \u0111\u00f3 (bao g\u1ed3m c\u1ea3 t\u1edd khai b\u1ed5 sung n\u1ebfu c\u00f3<\/strong>)<\/span><\/p>\n

\"H\u01b0\u1edbng<\/span><\/p>\n

N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00f3a ph\u1ee5 l\u1ee5c v\u00e0 t\u1edd khai nh\u01b0 tr\u00ean, khi ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m HTKK s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o:<\/span>
\n“\u0110\u00e3 t\u1ed3n t\u1ea1i t\u1edd khai th\u00e1ng trong qu\u00fd n\u00e0y, b\u1ea1n ph\u1ea3i ch\u1ecdn lo\u1ea1i t\u1edd khai th\u00e1ng”<\/span><\/p>\n

\"H\u01b0\u1edbng<\/span><\/p>\n

Sau khi \u0111\u00e3 x\u00f3a h\u1ebft ph\u1ee5 l\u1ee5c v\u00e0 t\u1edd khai theo h\u01b0\u1edbng d\u1eabn tr\u00ean, NNT copy d\u1eef li\u1ec7u t\u1eeb file Excel (\u0110\u00e3 k\u1ebft xu\u1ea5t t\u1eeb tr\u01b0\u1edbc) sang b\u1ea3ng k\u00ea ph\u1ee5 l\u1ee5c t\u01b0\u01a1ng \u1ee9ng<\/span>
\n– M\u1eabu b\u1ea3ng k\u00ea ph\u1ee5 l\u1ee5c mua v\u00e0o<\/span>
\n– M\u1eabu b\u1ea3ng k\u00ea ph\u1ee5 l\u1ee5c b\u00e1n ra<\/span>
\nCu\u1ed1i c\u00f9ng, NNT ti\u1ebfn h\u00e0nh t\u1ea3i b\u1ea3ng k\u00ea v\u00e0o ph\u1ea7n m\u1ec1m HTKK<\/span><\/p>\n

M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan kh\u00e1c:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai 02\/PHLP T\u1edd khai quy\u1ebft to\u00e1n ph\u00ed, l\u1ec7 ph\u00ed<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai 01\/PHLP ph\u00ed, l\u1ec7 ph\u00ed b\u1eb1ng HTKK m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn\u00a0\u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf\u00a0\u0111i\u1ec7n t\u1eed qua m\u1ea1ng<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn s\u1eeda l\u1ed7i kh\u00f4ng in\u00a0\u0111\u01b0\u1ee3c t\u1edd khai thu\u1ebf xml tr\u00ean intaxviewe<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

M\u1eabu b\u1ea3n k\u00ea khai v\u1ec1 ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng 09\/XN-NPT-TNCN<\/a><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng (ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 1 n\u0103m) s\u1ebd chuy\u1ec3n t\u1eeb k\u00ea khai thu\u1ebf theo th\u00e1ng sang theo qu\u00fd, c\u00e1c doanh nghi\u1ec7p c\u1ea7n n\u0103m r\u00f5 c\u00e1ch chuy\u1ec3n t\u1eeb k\u00ea khai theo th\u00e1ng sang qu\u00fd v\u00e0 ng\u01b0\u1ee3c l\u1ea1i<\/p>\n","protected":false},"author":7,"featured_media":14369,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1766],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14014"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14014"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14014\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14369"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14014"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}