{"id":19052,"date":"2015-11-27T01:43:06","date_gmt":"2015-11-27T01:43:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19052"},"modified":"2016-12-06T08:24:03","modified_gmt":"2016-12-06T08:24:03","slug":"cong-van-4943tct-kk-23112015-cua-tong-cuc-thue-huong-dan-mot-so-vuong-mac-ve-khai-thue-va-khai-bo-sung-ho-so-khai-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19052","title":{"rendered":"C\u00f4ng v\u0103n 4943\/TCT-KK 23\/11\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>____________________________________________<\/strong><\/span><\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/strong><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 4943\/TCT-KK<\/span>
\nV\/v h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 23 th\u00e1ng 11 n\u0103m 2015<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/strong> C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng<\/strong><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, sau khi b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1. X\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/span><\/h3>\n

– Kho\u1ea3n 1 \u0110i\u1ec1u 34 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf: \u201cTr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.\u201d<\/em><\/span><\/p>\n

– Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/07\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong t\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh trong h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebfc\u1ee7a l\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec:<\/span><\/p>\n

– H\u1ed3 s\u01a1 khai thu\u1ebf (HSKT) n\u1ed9p cho c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cL\u1ea7n \u0111\u1ea7u\u201d (ch\u1ec9 ti\u00eau 02) g\u1ecdi l\u00e0 HSKT ch\u00ednh th\u1ee9c. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p nhi\u1ec1u HSKT trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cL\u1ea7n \u0111\u1ea7u\u201d th\u00ec HSKT n\u1ed9p cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n g\u1ecdi l\u00e0 HSKT ch\u00ednh th\u1ee9c.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p HSKT, sau \u0111\u00f3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi n\u1ed9p HSKT th\u00ec HSKT n\u1ed9p l\u1ea7n \u0111\u1ea7u ti\u00ean sau khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p HSKT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cL\u1ea7n \u0111\u1ea7u\u201d g\u1ecdi l\u00e0 HSKT ch\u00ednh th\u1ee9c n\u1ed9p ch\u1eadm.<\/span><\/p>\n

– HSKT n\u1ed9p cho c\u01a1 quan thu\u1ebf sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh v\u00e0 c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cB\u1ed5 sung l\u1ea7n th\u1ee9 …\u201d (ch\u1ec9 ti\u00eau 03) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung cho HSKT ch\u00ednh th\u1ee9c ho\u1eb7c HSKT ch\u00ednh th\u1ee9c n\u1ed9p ch\u1eadm th\u00ec g\u1ecdi l\u00e0 HSKT b\u1ed5 sung.<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/em><\/span><\/p>\n

+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 01 t\u1edd khai 01\/GTGT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cL\u1ea7n \u0111\u1ea7u\u201d c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 v\u00e0o ng\u00e0y 20\/4\/2015 th\u00ec \u0111\u00e2y l\u00e0 HSKT ch\u00ednh th\u1ee9c c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015.<\/span><\/p>\n

+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 03 t\u1edd khai 01\/GTGT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cL\u1ea7n \u0111\u1ea7u\u201d c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 v\u00e0o c\u00e1c ng\u00e0y 15\/4\/2015, 17\/4\/2015, 20\/4\/2015 th\u00ec t\u1edd khai n\u1ed9p ng\u00e0y 20\/4\/2015 l\u00e0 HSKT ch\u00ednh th\u1ee9c c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015.<\/span><\/p>\n

+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 01 t\u1edd khai 01\/GTGT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cL\u1ea7n \u0111\u1ea7u\u201d c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 v\u00e0o ng\u00e0y 20\/4\/2015. Ng\u00e0y 23\/4\/2015 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1edd khai 01\/GTGT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cB\u1ed5 sung l\u1ea7n th\u1ee9 1\u201d c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung cho t\u1edd khai 01\/GTGT n\u1ed9p ng\u00e0y 20\/4\/2015 th\u00ec t\u1edd khai n\u1ed9p ng\u00e0y 23\/4\/2015 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 HSKT b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p HSKT b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p HSKT c\u0103n c\u1ee9 tr\u00ean Th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch T-VAN (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN).<\/span><\/p>\n

C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn HSKT theo nguy\u00ean t\u1eafc: ch\u1ec9 nh\u1eadn HSKT b\u1ed5 sung khi \u0111\u00e3 nh\u1eadn HSKT ch\u00ednh th\u1ee9c, HSKT b\u1ed5 sung l\u1ea7n sau ph\u1ea3i c\u00f3 s\u1ed1 l\u1ea7n b\u1ed5 sung l\u1edbn h\u01a1n HSKT b\u1ed5 sung \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/em><\/span><\/p>\n

+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p t\u1edd khai 01\/GTGT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cL\u1ea7n \u0111\u1ea7u\u201d c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 cho c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n n\u1ed9p HSKT. Ng\u00e0y 25\/4\/2015, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1edd khai 01\/GTGT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cB\u1ed5 sung l\u1ea7n th\u1ee9 1\u201d c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 th\u00ec t\u1edd khai n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn. Ng\u00e0y 26\/4\/2015, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1edd khai 01\/GTGT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cL\u1ea7n \u0111\u1ea7u\u201d c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 th\u00ec t\u1edd khai n\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 HSKT ch\u00ednh th\u1ee9c n\u1ed9p ch\u1eadm.<\/span><\/p>\n

+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1edd khai 01\/GTGT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cB\u1ed5 sung l\u1ea7n th\u1ee9 1\u201d c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 v\u00e0o ng\u00e0y 25\/4\/2015. Ng\u00e0y 27\/4\/2015, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1edd khai 01\/GTGT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cB\u1ed5 sung l\u1ea7n th\u1ee9 1\u201d c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 th\u00ec t\u1edd khai n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn. Ng\u00e0y 28\/4\/2015, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1edd khai 01\/GTGT c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cB\u1ed5 sung l\u1ea7n th\u1ee9 2\u201d c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 th\u00ec t\u1edd khai n\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn.<\/span><\/p>\n

2. M<\/strong>\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai b\u1ed5 sung<\/strong><\/span><\/p>\n

\u0110i\u1ec3m b, Kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec h\u1ed3 s\u01a1 khai b\u1ed5 sung bao g\u1ed3m:<\/span><\/p>\n

\u201c- T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/em><\/span><\/p>\n

– B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf);<\/em><\/span><\/p>\n

– T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean th\u00ec:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng m\u1eabu t\u1edd khai c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb sai s\u00f3t \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c v\u00e0 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng m\u1eabu m\u1edbi th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng m\u1eabu t\u1edd khai thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m khai b\u1ed5 sung.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai m\u00e0 ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb ph\u1ee5 l\u1ee5c th\u00ec khi n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung ph\u1ea3i g\u1eedi k\u00e8m theo c\u00e1c ph\u1ee5 l\u1ee5c gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n

V\u00ed d\u1ee5 3:<\/em> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 khai b\u1ed5 sung t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eabu s\u1ed1 03\/TNDN, \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau A1-T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf TNDN<\/em> th\u00ec ph\u1ea3i g\u1eedi k\u00e8m theo Ph\u1ee5 l\u1ee5c 03-1A\/TNDN v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung ch\u1ec9 ti\u00eau li\u00ean quan.<\/span><\/p>\n

3. K\u00ea khai h\u00f3a \u0111\u01a1n tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/span><\/p>\n

a) K\u00ea khai h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t<\/em><\/strong><\/span><\/p>\n

– Kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13 quy \u0111\u1ecbnh \u201c\u0111) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u201d<\/em><\/span><\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/span><\/p>\n

+ \u0110i\u1ec1u 8 h\u01b0\u1edbng d\u1eabn th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:<\/span><\/p>\n

\u201c1. \u0110\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/em><\/span><\/p>\n

    \n
  1. \u0110\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n….\u201d<\/em><\/span><\/li>\n<\/ol>\n

    + Ti\u1ebft a, Kho\u1ea3n 5, \u0110i\u1ec1u 12 h\u01b0\u1edbng d\u1eabn: \u201cC\u01a1 s\u1edf kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra.\u201d<\/em><\/span><\/p>\n

    + Kho\u1ea3n 8 \u0110i\u1ec1u 14 h\u01b0\u1edbng d\u1eabn: \u201cThu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho.<\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t ch\u01b0a k\u00ea khai th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

    – \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n: h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra xu\u1ea5t b\u00e1n ph\u00e1t sinh k\u1ef3 n\u00e0o th\u00ec th\u1ef1c hi\u1ec7n khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111\u00f3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    V\u00ed d\u1ee5 4:<\/em> Th\u00e1ng 04\/2015 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra ph\u00e1t sinh th\u00e1ng 01\/2015 ch\u01b0a k\u00ea khai th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 01\/2015 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    – \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi mua: th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t k\u1ef3 n\u00e0o th\u00ec k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh, ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

    V\u00ed d\u1ee5 5:<\/em> Th\u00e1ng 05\/2015 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n mua v\u00e0o ph\u00e1t sinh th\u00e1ng 12\/2014 ch\u01b0a k\u00ea khai th\u00ec NNT k\u00ea khai v\u00e0o \u201cM\u1ee5c I – H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3\u201d tr\u00ean t\u1edd khai 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 04\/2015 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 05\/2015 nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

    b) K\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/em><\/strong><\/span><\/p>\n

    Th\u00f4ng t\u01b0 s\u1ed1 39\/2013\/TT-BTC ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a\u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span><\/p>\n

    – Kho\u1ea3n 3 \u0110i\u1ec1u 20: \u201cTr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng…, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1…, k\u00fd hi\u1ec7u… C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).\u201d<\/em><\/span><\/p>\n

    – \u0110i\u1ec3m 2.8 Ph\u1ee5 l\u1ee5c 4: \u201cT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 hay m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, khi xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, c\u01a1 s\u1edf ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ec1n thu\u1ebf GTGT (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a, b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng tr\u1ea3 l\u1ea1i theo gi\u00e1 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT theo h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (s\u1ed1 k\u00fd hi\u1ec7u, ng\u00e0y, th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n), l\u00fd do tr\u1ea3 h\u00e0ng v\u00e0 b\u00ean b\u00e1n thu h\u1ed3i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn h\u00e0ng, b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo quy \u0111\u1ecbnh. Sau \u0111\u00f3, b\u00ean b\u00e1n v\u00e0 b\u00ean mua ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a \u0111\u00e3 giao kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a, \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u00e1n ra th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh. C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 b\u00e1n v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra, b\u00ean mua \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng ho\u1eb7c ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

    V\u00ed d\u1ee5 6:<\/em> Th\u00e1ng 05\/2015 C\u00f4ng ty A xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho C\u00f4ng ty B v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u00e1n ra l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf GTGT \u0111\u1ea7u ra 10 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty A v\u00e0 C\u00f4ng ty B \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n n\u00e0y theo quy \u0111\u1ecbnh. Th\u00e1ng 07\/2015, C\u00f4ng ty B ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a \u0111\u00e3 giao kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty B tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a: C\u00f4ng ty B xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng cho C\u00f4ng ty A v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf GTGT l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng. C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng, C\u00f4ng ty A \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh s\u1ed1 b\u00e1n v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra, C\u00f4ng ty B \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh s\u1ed1 mua v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 07\/2015 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 08\/2015.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p hai b\u00ean th\u1ed1ng nh\u1ea5t \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 b\u00e1n: C\u00f4ng ty A xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 thu\u1ebf GTGT theo quy \u0111\u1ecbnh. C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, C\u00f4ng ty A \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh s\u1ed1 b\u00e1n v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra, C\u00f4ng ty B \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh s\u1ed1 mua v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 07\/2015 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 08\/2015.<\/span><\/p>\n

    4. Khai b\u1ed5 sung d\u1eabn \u0111\u1ebfn <\/strong>t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb<\/strong><\/span><\/p>\n

    C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec:<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u00e3 d\u1eebng kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, NNT khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf th\u00ec s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u0111\u01b0a l\u00ean ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i, \u0111\u1ed3ng th\u1eddi khai b\u1ed5 sung k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf th\u00ec khi khai b\u1ed5 sung k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n, NNT ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n sai t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u00ean t\u1edd khai v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan Kho B\u1ea1c Nh\u00e0 n\u01b0\u1edbc k\u00fd x\u00e1c nh\u1eadn tr\u00ean L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu NSNN \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai b\u1ed5 sung.<\/span><\/p>\n

    V\u00ed d\u1ee5 7:<\/em> Tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 12\/2014, C\u00f4ng ty C \u0111\u1ec1 ngh\u1ecb ho\u00e0n 900 tri\u1ec7u \u0111\u1ed3ng (k\u1ef3 ho\u00e0n t\u1eeb th\u00e1ng 01\/2014 \u0111\u1ebfn th\u00e1ng 12\/2014), C\u00f4ng ty C \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng. Th\u00e1ng 07\/2015, C\u00f4ng ty C l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung th\u00e1ng 05\/2014 (thu\u1ed9c k\u1ef3 ho\u00e0n) l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng do kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf (t\u1edd khai thu\u1ebf GTGT th\u00e1ng 05\/2014 c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n sang k\u1ef3 sau l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng, nay \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng d\u1eabn \u0111\u1ebfn s\u1ed1 kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau c\u00f2n 70 tri\u1ec7u \u0111\u1ed3ng) th\u00ec s\u1ed1 kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u0111\u01b0a l\u00ean ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 07\/2015 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 08\/2015, \u0111\u1ed3ng th\u1eddi C\u00f4ng ty C khai b\u1ed5 sung k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2014 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n t\u1eeb 900 tri\u1ec7u \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 850 tri\u1ec7u \u0111\u1ed3ng, s\u1ed1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u0111\u01b0a l\u00ean ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 07\/2015 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 08\/2015 v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n sai (50 tri\u1ec7u \u0111\u1ed3ng), t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan Kho B\u1ea1c Nh\u00e0 n\u01b0\u1edbc k\u00fd x\u00e1c nh\u1eadn tr\u00ean L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu NSNN \u0111\u1ebfn ng\u00e0y k\u00ea khai b\u1ed5 sung t\u1ea1i B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS k\u00e8m theo h\u1ed3 s\u01a1 khaib\u1ed5 sung k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 12\/2014.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p NNT khai b\u1ed5 sung gi\u1ea3m kh\u1ea5u tr\u1eeb, t\u0103ng ph\u1ea3i n\u1ed9p d\u1eabn \u0111\u1ebfn NNT kh\u00f4ng \u0111\u1ee7\u0111i\u1ec1u ki\u1ec7n ho\u00e0n th\u00ec NNT ph\u1ea3i t\u1ef1 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam, ph\u1ea3i n\u1ed9p l\u1ea1i to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ho\u00e0n sai v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc k\u00fd x\u00e1c nh\u1eadn tr\u00ean L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai b\u1ed5 sung. S\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n nh\u01b0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i<\/span><\/p>\n

    V\u00ed d\u1ee5 8:<\/em> C\u00f4ng ty H \u0111\u1ec1 ngh\u1ecb ho\u00e0n 500 tri\u1ec7u (s\u1ed1 kh\u1ea5u tr\u1eeb l\u0169y k\u1ebf t\u1eeb th\u00e1ng 01\/2014 \u0111\u1ebfn th\u00e1ng 12\/2014). Th\u00e1ng 02\/2015, C\u00f4ng ty H \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng. Th\u00e1ng 07\/2015, C\u00f4ng ty H khai b\u1ed5 sung k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 05\/2014 (thu\u1ed9c k\u1ef3 ho\u00e0n) l\u00e0m gi\u1ea3m s\u1ed1 kh\u1ea5u tr\u1eeb d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p 50 tri\u1ec7u \u0111\u1ed3ng (t\u1edd khai thu\u1ebf GTGT th\u00e1ng 05\/2014 c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n sang k\u1ef3 sau l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, nay \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng d\u1eabn t\u1edbi t\u1edd khai thu\u1ebf GTGT th\u00e1ng 05\/2014 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng). C\u00f4ng ty H kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf do kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng li\u00ean ti\u1ebfp tr\u1edf l\u00ean c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. C\u00f4ng ty H th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p s\u1ed1 thu\u1ebf ph\u00e1t sinh t\u0103ng 50 tri\u1ec7u \u0111\u1ed3ng, n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. S\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n nh\u01b0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb 400 tri\u1ec7u \u0111\u1ed3ng, C\u00f4ng ty H \u0111\u01b0\u1ee3c \u0111\u01b0a l\u00ean ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 07\/2015 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 08\/2015.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 d\u1eebng kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai GTGT. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d<\/em> tr\u00ean t\u1edd khai GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

    5. Khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111<\/strong>\u1ea7u t\u01b0<\/strong><\/span><\/p>\n

    – \u0110i\u1ec1u 5 Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13.<\/span><\/p>\n

    1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c kho\u1ea3n 1, kho\u1ea3n 1a v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 31 nh\u01b0 sau:<\/span><\/p>\n

    \u201c1. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo th\u00e1ng l\u00e0 T\u1edd khai thu\u1ebf th\u00e1ng;<\/em><\/span><\/p>\n

    1a. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf khai v\u00e0 n\u1ed9p theo qu\u00fd l\u00e0 T\u1edd khai thu\u1ebf qu\u00fd;\u201d.<\/span><\/p>\n

    – Kho\u1ea3n 8 \u0110i\u1ec1u 39 Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2014 quy \u0111\u1ecbnh n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 bao g\u1ed3m: \u201c8. Ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: ti\u1ebfn \u0111\u1ed9 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 \u0111\u01b0a c\u00f4ng tr\u00ecnh v\u00e0o ho\u1ea1t \u0111\u1ed9ng (n\u1ebfu c\u00f3); ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng, h\u1ea1ng m\u1ee5c ch\u1ee7 y\u1ebfu c\u1ee7a d\u1ef1 \u00e1n, tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n theo t\u1eebng giai \u0111o\u1ea1n, ph\u1ea3i quy \u0111\u1ecbnh m\u1ee5c ti\u00eau, th\u1eddi h\u1ea1n, n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng giai \u0111o\u1ea1n.\u201d.<\/em><\/span><\/p>\n

    – Ti\u1ebft c Kho\u1ea3n 3 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

    c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f9ng n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. Sau khi b\u00f9 tr\u1eeb n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb h\u1ebft theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/em><\/span><\/p>\n

    \u2026<\/em><\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p<\/em> ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ho\u1eb7c chi nh\u00e1nh \u0111\u00f3ng t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd m\u1ed9t ho\u1eb7c nhi\u1ec1u d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng; \u2026. Khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf, c\u01a1 s\u1edf kinh doanh l\u00e0 ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 ho\u00e0n, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 b\u00e0n giao cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec3 doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.\u201d<\/em><\/span><\/p>\n

    Kho\u1ea3n 12 (a) \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC (ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CPng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5) h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

    C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean th\u00ec:<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf GTGT c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1eabu s\u1ed1 02\/GTGT.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (k\u00ea khai t\u1edd khai 01\/GTGT) c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n) th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (k\u00ea khai t\u1edd khai 02\/GTGT) v\u00e0 ph\u1ea3i b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/p>\n

    Sau khi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf (t\u1edd khai 01\/GTGT v\u00e0 t\u1edd khai 02\/GTGT), n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

    + Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (ch\u1ec9 ti\u00eau 40a) d\u1eabn \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ch\u1ec9 ti\u00eau 40b \u201cThu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf\u201d tr\u00ean t\u1edd khai 01\/GTGT th\u00ec ph\u1ea3i khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ch\u1ec9 ti\u00eau 28a \u201cThu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf\u201d tr\u00ean t\u1edd khai 02\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. S\u1ed1 ti\u1ec1n thu\u1ebf b\u00f9 tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u00ean t\u1edd khaib\u1ed5 sung m\u1eabu s\u1ed1 02\/GTGT \u0111\u01b0\u1ee3c khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u1ee7a HHDV mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf 02\/GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 k\u1ebft th\u00fac, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u00ean t\u1edd khai 01\/GTGT \u0111\u01b0\u1ee3c khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai 01\/GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

    V\u00ed d\u1ee5 9:<\/em> Th\u00e1ng 01\/2015, C\u00f4ng ty G n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u00ednh th\u1ee9c GTGT<\/span><\/p>\n\n\n\n\n\n
    T\u1edd khai 01\/GTGT<\/strong><\/span><\/td>\nT\u1edd khai 02\/GTGT<\/strong><\/span><\/td>\n<\/tr>\n
    Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD (ch\u1ec9 ti\u00eau 40a): 200 tri\u1ec7u<\/span><\/td>\nThu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a HHDV (ch\u1ec9 ti\u00eau 28): 300 tri\u1ec7u.<\/span><\/td>\n<\/tr>\n
    Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40b): 200 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40): 0 tri\u1ec7u.<\/span>Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 28a): 200 tri\u1ec7u<\/span><\/p>\n

    Thu\u1ebf GTGT chuy\u1ec3n k\u1ef3 sau (ch\u1ec9 ti\u00eau 32): 100 tri\u1ec7u<\/span><\/p>\n

    Th\u00e1ng 05\/2015, C\u00f4ng ty G n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung cho h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 01\/2015 nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n
    T\u1edd khai 01\/GTGT<\/strong><\/span><\/td>\nT\u1edd khai 02\/GTGT<\/strong><\/span><\/td>\n<\/tr>\n
    Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD (ch\u1ec9 ti\u00eau 40a): 150 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40b): 150 tri\u1ec7u<\/span><\/p>\n

    Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40): 0 tri\u1ec7u.<\/span>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a HHDV (ch\u1ec9 ti\u00eau 28): 300 tri\u1ec7u.<\/span><\/p>\n

    Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 28a): 150 tri\u1ec7u<\/span><\/p>\n

    Thu\u1ebf GTGT chuy\u1ec3n k\u1ef3 sau (ch\u1ec9 ti\u00eau 32): 150 tri\u1ec7u<\/span><\/p>\n

    S\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng kh\u1ea5u tr\u1eeb tr\u00ean t\u1edd khai 02\/GTGT (50 tri\u1ec7u \u0111\u1ed3ng), C\u00f4ng ty G khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u1ee7a HHDV mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d (ch\u1ec9 ti\u00eau 25) tr\u00ean t\u1edd khai 02\/GTGT c\u1ee7a th\u00e1ng 05\/2015 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 06\/2015.<\/span><\/p>\n

    + Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n\u0111\u1ea7u t\u01b0 d\u1eabn \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ch\u1ec9 ti\u00eau 28a tr\u00ean t\u1edd khai 02\/GTGT, s\u1ed1 thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p l\u00ean ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u1ee7a HHDV mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai 02\/GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ch\u1ec9 ti\u00eau 40b tr\u00ean t\u1edd khai 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng d\u1eabn \u0111\u1ebfn t\u0103ng ph\u1ea3i n\u1ed9p, NNT ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam v\u00e0 t\u1ef1 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    V\u00ed d\u1ee5 10<\/em>: Th\u00e1ng 03\/2015, C\u00f4ng ty I n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/span><\/p>\n\n\n\n\n
    T\u1edd khai 01\/GTGT<\/strong><\/span><\/td>\nT\u1edd khai 02\/GTGT<\/strong><\/span><\/td>\n<\/tr>\n
    Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD (ch\u1ec9 ti\u00eau 40a): 200 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40b): 200 tri\u1ec7u<\/span><\/p>\n

    Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40): 0 tri\u1ec7u.<\/span>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a HHDV (ch\u1ec9 ti\u00eau 28): 300 tri\u1ec7u.<\/span><\/p>\n

    Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 28a): 200 tri\u1ec7u<\/span><\/p>\n

    Thu\u1ebf GTGT chuy\u1ec3n k\u1ef3 sau (ch\u1ec9 ti\u00eau 32): 100 tri\u1ec7u<\/span><\/p>\n

    Th\u00e1ng 06\/2015, C\u00f4ng ty I n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung cho k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015 nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n
    T\u1edd khai 01\/GTGT<\/strong><\/span><\/td>\nT\u1edd khai 02\/GTGT<\/strong><\/span><\/td>\n<\/tr>\n
    Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD (ch\u1ec9 ti\u00eau 40a): 200 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40b): 100 tri\u1ec7u<\/span><\/p>\n

    Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 40): 100 tri\u1ec7u.<\/span>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a HHDV (ch\u1ec9 ti\u00eau 28): 100 tri\u1ec7u.<\/span><\/p>\n

    Thu\u1ebf GTGT mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (ch\u1ec9 ti\u00eau 28a): 100 tri\u1ec7u<\/span><\/p>\n

    Thu\u1ebf GTGT chuy\u1ec3n k\u1ef3 sau (ch\u1ec9 ti\u00eau 32): 0 tri\u1ec7u<\/span><\/p>\n

    S\u1ed1 thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u1ea5u tr\u1eeb (100 tri\u1ec7u \u0111\u1ed3ng) tr\u00ean t\u1edd khai b\u1ed5 sung m\u1eabu s\u1ed1 02\/GTGT \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u1ee7a HHDV mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai s\u1ed1 02\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 06\/2015 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 07\/2015. S\u1ed1 thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai b\u1ed5 sung m\u1eabu s\u1ed1 01\/GTGT (100 tri\u1ec7u \u0111\u1ed3ng), C\u00f4ng ty I n\u1ed9p s\u1ed1 thu\u1ebf t\u0103ng th\u00eam, \u0111\u1ed3ng th\u1eddi t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p v\u00e0o NSNN.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0) c\u00f3 quy \u0111\u1ecbnh r\u00f5 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 vi\u1ec7c \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 12 (a) \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC Tr\u01b0\u1eddng h\u1ee3p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd\u0111\u1ea7u t\u01b0 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i c\u1ea5pgi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0) kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0v\u00e0 vi\u1ec7c \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, th\u00ec k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 ph\u1ea3i t\u1ed5ng h\u1ee3p k\u00ea khai c\u00f9ng v\u1edbi thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 (b\u00e1n ph\u1ebf li\u1ec7u, b\u00e1n s\u1ea3n ph\u1ea9m ch\u1ea1y th\u1eed,…) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0o t\u1edd khai 01\/GTGT v\u00e0 ph\u1ea3i b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf ph\u00e1t sinh tr\u00ean t\u1edd khai 01\/GTGT. S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai 01\/GTGT.<\/span><\/p>\n

    6. M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai GTGT<\/strong><\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf k\u00e8m theo Th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n m\u1ed9t ph\u1ea7n s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 cho ph\u00e9p chuy\u1ec3n k\u00ea khai kh\u1ea5u tr\u1eeb ti\u1ebfp th\u00ec: C\u0103n c\u1ee9 Th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u1ea5u tr\u1eeb ti\u1ebfp v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

    V\u00ed d\u1ee5 11:<\/em> Tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 04\/2015, C\u00f4ng ty M \u0111\u00e3 d\u1eebng kh\u1ea5u tr\u1eeb v\u00e0 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n 800 tri\u1ec7u \u0111\u1ed3ng. C\u01a1 quan thu\u1ebf ra Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ng\u00e0y 02\/06\/2015 v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u00e0 600 tri\u1ec7u \u0111\u1ed3ng k\u00e8m theo Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ng\u00e0y 02\/06\/2015 trong \u0111\u00f3 x\u1eed l\u00fd chuy\u1ec3n kh\u1ea5u tr\u1eeb ti\u1ebfp l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng, s\u1ed1 ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng do kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. C\u0103n c\u1ee9 Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, C\u00f4ng ty M k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ti\u1ebfp 150 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d (ch\u1ec9 ti\u00eau 38) tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 5\/2015 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c t\u1edd khai th\u00e1ng 6\/2015.<\/span><\/p>\n

    – Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf li\u00ean quan \u0111\u1ebfn t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf \u0111\u1ec3 khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf.<\/span><\/p>\n

    V\u00ed d\u1ee5 12:<\/em> Th\u00e1ng 08\/2015 C\u00f4ng ty N nh\u1eadn \u0111\u01b0\u1ee3c Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 thu\u1ebf qua ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf n\u0103m 2014, trong \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a n\u0103m 2014 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec C\u00f4ng ty N khai s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 08\/2015 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c t\u1edd khai th\u00e1ng 09\/2015.<\/span><\/p>\n

    – Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khi nh\u1eadn b\u00e0n giao s\u1ed1 thu\u1ebf GTGT t\u1eeb ch\u1ee7 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn b\u00e0n giao.<\/span><\/p>\n

    Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u1ecf h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec k\u00ea khai s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

    Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, k\u1ef3 ho\u00e0n thu\u1ebf x\u00e1c \u0111\u1ecbnh t\u1eeb th\u1eddi \u0111i\u1ec3m k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai 01\/GTGT.<\/span><\/p>\n

    – Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb \u0111\u01a1n v\u1ecb s\u00e1p nh\u1eadp ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o chuy\u1ec3n ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

    7. M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng kh\u00e1c<\/strong><\/span><\/p>\n

    a) \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 13\/2008\/QH12 ng\u00e0y 03\/06\/2008 quy \u0111\u1ecbnh:<\/span><\/p>\n

    \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf GTGT l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u01a1 s\u1edf kinh doanh) v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT (sau \u0111\u00e2y g\u1ecdi l\u00e0 ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u).\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn tr\u00ean, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ph\u00e1t sinh b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT (v\u00ed d\u1ee5: thanh l\u00fd t\u00e0i s\u1ea3n,\u2026) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT k\u00ea khai ch\u1ec9 ti\u00eau \u201cThu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang\u201d ph\u1ea3i b\u1eb1ng ch\u1ec9 ti\u00eau \u201cThu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau\u201d tr\u00ean HSKT ch\u00ednh th\u1ee9c c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

    V\u00ed d\u1ee5 13:<\/em><\/span><\/p>\n

    – Ng\u00e0y 20\/5\/2015, C\u00f4ng ty K n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 04\/2015 c\u00f3 ch\u1ec9 ti\u00eau \u201cThu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang\u201d<\/em> (ch\u1ec9 ti\u00eau 22) ph\u1ea3i b\u1eb1ng ch\u1ec9 ti\u00eau \u201cThu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau\u201d<\/em> (ch\u1ec9 ti\u00eau 43) tr\u00ean t\u1edd khai ch\u00ednh th\u1ee9c 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015.<\/span><\/p>\n

    – Ng\u00e0y 15\/6\/2015, C\u00f4ng ty K n\u1ed9p t\u1edd khai b\u1ed5 sung 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 04\/2015 c\u00f3 ch\u1ec9 ti\u00eau \u201cThu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang\u201d<\/em> (ch\u1ec9 ti\u00eau 22) tr\u00ean t\u1edd khai b\u1ed5 sung ph\u1ea3i b\u1eb1ng ch\u1ec9 ti\u00eau \u201cThu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau\u201d<\/em> (ch\u1ec9 ti\u00eau 43) tr\u00ean t\u1edd khai ch\u00ednh th\u1ee9c 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 03\/2015.<\/span><\/p>\n

    c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 d\u1eebng kh\u1ea5u tr\u1eeb v\u00e0 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh ghi r\u00f5 s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n do t\u1ef1 lo\u1ea1i m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n c\u1ee7a m\u1ed9t hay nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf. C\u01a1 quan thu\u1ebf x\u00e9t ho\u00e0n theo h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai b\u1ed5 sung c\u00e1c th\u00e1ng thu\u1ed9c k\u1ef3 ho\u00e0n thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

    d) Tr\u01b0\u1eddng h\u1ee3p trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111o\u00e0n thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ebfn h\u1ebft th\u1eddi k\u1ef3 thanh tra, ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    V\u00ed d\u1ee5 14:<\/em> Th\u00e1ng 08\/2015, trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf n\u0103m 2014 t\u1ea1i C\u00f4ng ty X, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean t\u1edd khai th\u00e1ng 07\/2014 t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 100 tri\u1ec7u th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf GTGT t\u1eeb th\u00e1ng 07\/2014 theo s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn h\u1ebft th\u1eddi k\u1ef3 ki\u1ec3m tra (th\u00e1ng 12\/2014) v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn NNT \u0111\u1ec3 th\u1ed1ng nh\u1ea5t th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n
    N\u01a1i nh\u1eadn:
    \n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
    \n– V\u1ee5: PC, CST(BTC);<\/span>
    \n– V\u1ee5 PC, CS, DNL, TNCN, TTHT, TTr, CC, C\u1ee5c CNTT (TCT);<\/span>
    \n– Website T\u1ed5ng c\u1ee5c Thu\u1ebf; <\/span>
    \n– L\u01b0u: VT, KK (3b).<\/span><\/td>\n    		KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
    \nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Nguy\u1ec5n \u0110\u1ea1i Tr\u00ed<\/p>\n","protected":false},"excerpt":{"rendered":"

    C\u00f4ng v\u0103n 4943\/TCT-KK 23\/11\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc v\u1ec1 khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf. Ban h\u00e0nh ng\u00e0y 23\/11\/2015<\/p>\n","protected":false},"author":7,"featured_media":19054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2276],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19052"}],"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=19052"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19052\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19054"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19052"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}