{"id":19280,"date":"2015-12-04T03:32:58","date_gmt":"2015-12-04T03:32:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19280"},"modified":"2016-11-29T02:44:21","modified_gmt":"2016-11-29T02:44:21","slug":"huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-khai-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19280","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf"},"content":{"rendered":"<div id=\"attachment_19398\" style=\"width: 210px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-19398\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-19398\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-thue.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-thue.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-thue-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><p id=\"caption-attachment-19398\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">H\u01b0\u1edbng d\u1eabn khai b\u1ed5 sung<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf cho c\u01a1 quan thu\u1ebf m\u00e0 ph\u00e1t hi\u1ec7n v\u1eabn c\u00f2n h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc ch\u01b0a k\u00ea khai, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung nh\u1eefng m\u1eabu bi\u1ec3u khai b\u1ed5 sung g\u1ed3m nh\u1eefng g\u00ec? <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft <strong>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 23\/11\/2015 m\u1edbi \u0111\u00e2y, T\u1ed5ng C\u1ee5c Thu\u1ebf v\u1eeba ban h\u00e0nh <a href=\"https:\/\/centax.dsoftware.vn\/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\/\">C\u00f4ng v\u0103n 4943\/TCT-KK<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf. Theo c\u00f4ng v\u0103n n\u00e0y, vi\u1ec7c khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1. X\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p NNT 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 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi CQT c\u00f3 c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2013 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2013 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 \u2026\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<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2. M\u1eabu bi\u1ec3u h\u1ed3 s\u01a1 khai b\u1ed5 sung<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2013 Tr\u01b0\u1eddng h\u1ee3p NNT n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng 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 NNT 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2013 Tr\u01b0\u1eddng h\u1ee3p NNT 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong><\/span>:\u00a0Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i<strong>\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-51140ct-htr-tra-loi-chinh-sach-thue\/\">C\u00f4ng v\u0103n s\u1ed1 51140\/CT-HTr \u2013 Tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch Thu\u1ebf<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 khai b\u1ed5 sung B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec? M\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/nop-lai-bao-cao-tai-chinh-co-bi-phat-khong\/\">N\u1ed9p l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/strong><\/span><\/p>\n<h2><span style=\"font-size: 12pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">3. K\u00ea khai h\u00f3a \u0111\u01a1n tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.1 K\u00ea khai h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p, khi NNT ph\u00e1t hi\u1ec7n\u00a0h\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><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ \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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ \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<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2 K\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 + 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 + 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i t\u1ea1i b\u00e0i vi\u1ebft\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gia-tri-gia-tang\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">4. Khai b\u1ed5 sung d\u1eabn \u0111\u1ebfn t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u00e3 d\u1eebng kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, c\u00f4ng vi\u1ec7c ph\u1ea3i l\u00e0m nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ 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, 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 &#8220;\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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ 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 &#8220;\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&#8221; 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211;\u00a0Tr\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, NNT th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ 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 \u0111\u1ebfn ng\u00e0y NNT k\u00ea khai b\u1ed5 sung;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+\u00a0S\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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2013 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 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<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung t\u1edd khai thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m c\u00f3 sai s\u00f3t c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/dieu-chinh-bo-sung-to-khai-thue-cua-nhung-nam-co-sai-sot\/\">\u0110i\u1ec1u ch\u1ec9nh b\u1ed5 sung t\u1edd khai thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m c\u00f3 sai s\u00f3t<\/a><\/strong><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">5. Khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2013 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2013 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):\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ 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 GTGT 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 GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; 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 NNT th\u1ef1c hi\u1ec7n khai b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ NNT 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 khai b\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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00e1 ph\u1ed5 bi\u1ebfn v\u1ec1 vi\u1ec7c khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c T\u1ed5ng C\u1ee5c Thu\u1ebf ban h\u00e0nh theo C\u00f4ng v\u0103n 4943\/TCT-KK ng\u00e0y 23\/11\/2015.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft 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 v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00e1c m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/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\/\">C\u00f4ng v\u0103n\u00a04943\/TCT-KK<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 23\/11\/2015 m\u1edbi \u0111\u00e2y, T\u1ed5ng C\u1ee5c Thu\u1ebf v\u1eeba ban h\u00e0nh C\u00f4ng v\u0103n 4943\/TCT-KK h\u01b0\u1edbng d\u1eabn v\u1ec1 khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf cho c\u01a1 quan thu\u1ebf th\u00ec ph\u00e1t hi\u1ec7n ra v\u1eabn c\u00f2n h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc ch\u01b0a k\u00ea khai? Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung nh\u1eefng m\u1eabu bi\u1ec3u khai b\u1ed5 sung g\u1ed3m nh\u1eefng g\u00ec? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19398,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2328],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19280"}],"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=19280"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19280\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19398"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19280"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}