{"id":19634,"date":"2015-12-12T04:50:02","date_gmt":"2015-12-12T04:50:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19634"},"modified":"2016-12-07T07:50:31","modified_gmt":"2016-12-07T07:50:31","slug":"nhung-luu-y-dieu-chinh-so-lieu-sau-khi-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19634","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u sau khi quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-19769\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/nhung-luu-y-dieu-chinh-so-lieu-sau-quyet-toan-thue.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u sau khi quy\u1ebft to\u00e1n thu\u1ebf\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/nhung-luu-y-dieu-chinh-so-lieu-sau-quyet-toan-thue.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/nhung-luu-y-dieu-chinh-so-lieu-sau-quyet-toan-thue-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau m\u1ed7i k\u1ef3 thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebf to\u00e1n th\u01b0\u1eddng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ed9t s\u1ed1 b\u00fat to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p theo bi\u00ean b\u1ea3n thanh tra v\u00e0 th\u1ec3 hi\u1ec7n vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u0111\u00fang nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau khi c\u01a1 quan thu\u1ebf quy\u1ebft to\u00e1n xong <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0<strong>Nh\u1eefng l\u01b0u \u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u sau khi quy\u1ebft to\u00e1n thu\u1ebf\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n tr\u00ean B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 t\u00ednh ch\u1ea5t l\u0169y k\u1ebf qua c\u00e1c k\u1ef3, s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 n\u0103m nay ch\u00ednh l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a n\u0103m k\u1ebf ti\u1ebfp v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh b\u00e1o c\u00e1o \u0111\u1ec3 g\u1eedi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi \u0111o\u00e0n thanh tra \u0111\u1ebfn doanh nghi\u1ec7p \u0111\u1ec3 thanh tra quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<h2><span style=\"font-size: 12pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1. Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf TNDN b\u1ecb truy thu<\/span><\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n t\u0103ng th\u00eam thu\u1ebf TNDN ph\u1ea3i n\u1ed9p cho n\u0103m tr\u01b0\u1edbc theo bi\u00ean b\u1ea3n thanh tra:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 821: Chi ph\u00ed thu\u1ebf TNDN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3334: (Ti\u1ec1n thu\u1ebf TNDN b\u1ecb truy thu th\u00eam so v\u1edbi s\u1ed1 \u0111\u00e3 b\u00e1o c\u00e1o)<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p s\u1ed1 thu\u1ebf TNDN b\u1ecb truy thu, k\u1ebf to\u00e1n ghi:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3334: S\u1ed1 thu\u1ebf TNDN b\u1ecb truy thu<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112: S\u1ed1 thu\u1ebf TNDN b\u1ecb truy thu c\u1ee7a n\u0103m N-1<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n ph\u1ea1t:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 811: Chi ph\u00ed kh\u00e1c\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3339: ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p s\u1ed1 ti\u1ec1n b\u1ecb ph\u1ea1t:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3339:ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo bi\u00ean b\u1ea3n thanh tra thu\u1ebf s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i t\u1ea1i b\u00e0i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep\/\">C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i t\u1ea1i b\u00e0i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-doanh-nghiep\/\">C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft h\u1ea1ch to\u00e1n Thu\u1ebf TNDN t\u1ea1m n\u1ed9p m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i t\u1ea1i b\u00e0i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-thue-tndn-tam-nop-va-sau-khi-quyet-toan\/\">H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 sau khi Quy\u1ebft to\u00e1n<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Tr\u01b0\u1eddng h\u1ee3p DN b\u1ecb c\u1eaft gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0ng kh\u00f4ng b\u1ecb truy thu\u00a0do s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a DN c\u00f2n nhi\u1ec1u t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh tra<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi \u0111\u00f3, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1ecb c\u1eaft gi\u1ea3m theo bi\u00ean b\u1ea3n thanh tra, ngay t\u1ea1i k\u1ef3 l\u00e0m t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng m\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean b\u1ea3n thanh tra, k\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean t\u1edd khai thu\u1ebf (ch\u1ec9 ti\u00eau s\u1ed1 (1), \u00f4 s\u1ed1 [37]) &#8211; \u0111i\u1ec1u ch\u1ec9nh 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c lo\u1ea1i tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o do li\u00ean quan \u0111\u1ebfn c\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, h\u00f3a \u0111\u01a1n b\u1ecf tr\u1ed1n, do t\u1ed5ng h\u1ee3p sai so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c th\u00ec s\u1ebd \u0111\u01b0\u1ee3c hi\u1ec3u t\u00ednh tr\u1eeb v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a DN, k\u1ebf to\u00e1n ghi:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 811: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 133: S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1ecb lo\u1ea1i tr\u1eeb<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Cu\u1ed1i k\u1ef3 khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ebf to\u00e1n ghi s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai m\u1eabu 03\/TNDN<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c lo\u1ea1i tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o do k\u1ebf to\u00e1n k\u00ea nh\u1ea7m h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb v\u00e0 \u0111o\u00e0n thanh tra ph\u00e1t hi\u1ec7n th\u1ea5y t\u1ea1i k\u1ef3 thanh tra. Khi \u0111\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh b\u1ed5 sung v\u00e0o chi ph\u00ed kinh doanh k\u1ef3 sau. K\u1ebf to\u00e1n ghi:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 642, 632 :\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 133:\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111o\u00e0n thanh tra quy\u1ebft \u0111\u1ecbnh truy thu thu\u1ebf GTGT v\u00e0 ph\u1ea1t ti\u1ec1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, y\u00eau c\u1ea7u ph\u1ea3i n\u1ed9p ngay s\u1ed1 ti\u1ec1n ph\u1ea1t v\u00e0 truy thu v\u00e0o NSNN<\/span><\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean b\u1ea3n thanh tra, k\u1ebf to\u00e1n gi\u1eef nguy\u00ean c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf h\u00e0ng th\u00e1ng, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o do b\u1ecb lo\u1ea1i tr\u1eeb v\u00e0 k\u00ea khai thu\u1ebf GTGT b\u00ecnh th\u01b0\u1eddng nh\u01b0 c\u00e1c th\u00e1ng tr\u01b0\u1edbc. M\u1eb7t kh\u00e1c, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n thanh tra thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 811: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3331: S\u1ed1 thu\u1ebf GTGT b\u1ecb truy thu<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3388: S\u1ed1 ti\u1ec1n b\u1ecb ph\u1ea1t<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i k\u1ef3 khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ebf to\u00e1n ghi s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai m\u1eabu 03\/TNDN<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n v\u00e0o NSNN theo s\u1ed1 li\u1ec7u trong bi\u00ean b\u1ea3n thanh tra:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3331: S\u1ed1 ti\u1ec1n thu\u1ebf GTGT b\u1ecb truy thu<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3388: S\u1ed1 ti\u1ec1n b\u1ecb ph\u1ea1t<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112: T\u1ed5ng s\u1ed1 ti\u1ec1n (Ghi r\u00f5 n\u1ed9i dung kho\u1ea3n chi, s\u1ed1 bi\u00ean b\u1ea3n Thanh tra ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n, k\u1ef3 k\u00ea khai quy\u1ebft to\u00e1n)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u \u00fd:<\/span><\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi n\u1ed9p ti\u1ec1n v\u00e0o NSNN ph\u1ea3i ghi r\u00f5 trong Gi\u1ea5y n\u1ed9p ti\u1ec1n n\u1ed9i dung v\u00e0 s\u1ed1 ti\u1ec1n c\u1ee7a t\u1eebng kho\u1ea3n v\u00e0 ghi r\u00f5 ch\u01b0\u01a1ng, lo\u1ea1i, kho\u1ea3n, m\u1ee5c, ti\u1ec3u m\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 DN \u0111\u00e3 b\u00e1n ra trong k\u1ef3 m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng l\u1edbn h\u00e0ng h\u00f3a m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n ph\u1ea3i t\u1eadp h\u1ee3p c\u00e1c b\u1ea3ng k\u00ea b\u00e1n l\u1ebb trong tu\u1ea7n, trong th\u00e1ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT (c\u00f3 th\u1ec3 xu\u1ea5t 01 t\u1edd ghi t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n l\u1ebb, tr\u00ean H\u0110 ghi r\u00f5: B\u00e1n l\u1ebb h\u00e0ng h\u00f3a k\u00e8m b\u1ea3ng k\u00ea chi ti\u1ebft, t\u00ean kh\u00e1ch h\u00e0ng s\u1ebd ghi: Kh\u00e1ch l\u1ebb v\u00e0 MST s\u1ebd g\u1ea1ch ch\u00e9o) \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi l\u01b0\u1ee3ng H\u00e0ng t\u1ed3n kho \u0111\u1ed3ng th\u1eddi c\u00e2n \u0111\u1ed1i \u0111\u01b0\u1ee3c doanh thu v\u00e0 gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp v\u1ec1. N\u1ebfu kh\u00f4ng x\u1eed l\u00fd nh\u01b0 v\u1eady th\u00ec v\u1ec1 sau n\u00e0y s\u1ebd c\u00f3 hi\u1ec7n t\u01b0\u1ee3ng gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho tr\u00ean s\u1ed5 qu\u00e1 l\u1edbn, kh\u00f4ng t\u1ef7 l\u1ec7 thu\u1eadn v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo v\u1eabn th\u1ea5y k\u1ebf to\u00e1n nh\u1eadp kho v\u1eadt t\u01b0 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 trong khi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng trong s\u1ed5 k\u1ebf to\u00e1n v\u1eabn c\u00f2n nhi\u1ec1u s\u1ebd tr\u1edf th\u00e0nh \u0111i\u1ec1u v\u00f4 l\u00fd \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng. \u0110\u00e2y c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh ti\u00eau \u0111i\u1ec3m c\u1ea7n ph\u1ea3i thanh tra k\u1ef9 h\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n GTGT c\u00e1c b\u1ea1n tham kh\u1ea3o nh\u1eefng b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thue-gia-tri-gia-tang-cua-tai-san-nhap-khau-duoc-bieu-tang\/\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thue-gia-tri-gia-tang-dau-vao-doi-voi-truong-hop-hoa-don-ban-hang-xuat-truoc-ngay-nhan-hoa-don-mua-hang\/\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng xu\u1ea5t tr\u01b0\u1edbc ng\u00e0y nh\u1eadn h\u00f3a \u0111\u01a1n mua h\u00e0ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/15-nguyen-tac-khau-tru-thue-gia-tri-gia-tang-dau-vao\/\">15 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-so-thue-gtgt-khi-chuyen-doi-phuong-phap-tinh-thue\/\">X\u1eed l\u00fd s\u1ed1 thu\u1ebf GTGT khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/khong-lap-hoa-don-xuat-khau-khong-duoc-khau-tru-thue-gtgt-dau-vao\/\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p tr\u00edch v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh, chi ph\u00ed kh\u1ea5u hao b\u1ecb lo\u1ea1i b\u1ecf, doanh nghi\u1ec7p ho\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 214: S\u1ed1 kh\u1ea5u hao \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 C\u00f3 TK 811: S\u1ed1 kh\u1ea5u hao \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Cu\u1ed1i k\u1ef3 khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ebf to\u00e1n ghi s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai m\u1eabu 03\/TNDN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh tr\u00ean doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 l\u1eadp l\u1ea1i t\u1edd khai GTGT c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd: <\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi s\u1ed1 li\u1ec7u s\u1ed5 k\u1ebf to\u00e1n, t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, BCTC c\u1ee7a c\u00e1c n\u0103m b\u1ecb sai s\u00f3t:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Quy\u1ebft to\u00e1n thu\u1ebf TNDN ch\u1ec9 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ra sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u01a1n v\u1ecb kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u ch\u1ec9nh v\u00e0o n\u0103m hi\u1ec7n t\u1ea1i: \u0110i\u1ec1u ch\u1ec9nh khi l\u1eadp BCTC:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; S\u1ed1 li\u1ec7u \u1edf Ch\u1ec9 ti\u00eau &#8220;Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc&#8221; t\u1ea1i c\u1ed9t &#8220;S\u1ed1 \u0111\u1ea7u n\u0103m&#8221; s\u1ebd \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o l\u1ea1i t\u0103ng s\u1ed1 ti\u1ec1n b\u1ecb truy thu so v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y t\u1ea1i c\u1ed9t &#8220;S\u1ed1 cu\u1ed1i n\u0103m&#8221; c\u1ee7a B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; S\u1ed1 li\u1ec7u \u1edf Ch\u1ec9 ti\u00eau &#8220;L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i&#8221; t\u1ea1i c\u1ed9t &#8220;S\u1ed1 \u0111\u1ea7u n\u0103m&#8221; s\u1ebd \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o l\u1ea1i s\u1ed1 gi\u1ea3m s\u1ed1 ti\u1ec1n b\u1ecb truy thu so v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a ch\u1ec9 ti\u00eau n\u00e0y t\u1ea1i c\u1ed9t &#8220;S\u1ed1 cu\u1ed1i n\u0103m&#8221; c\u1ee7a B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u1ed3ng th\u1eddi, ph\u1ea3n \u00e1nh tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin nh\u01b0: s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o tr\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh v\u00e0 sau \u0111i\u1ec1u ch\u1ec9nh, nguy\u00ean nh\u00e2n sai s\u00f3t v\u00e0 c\u00e1c thuy\u1ebft minh k\u00e8m theo tr\u00ean Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m nay.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i ch\u00fa \u00fd n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n c\u00e1c lo\u1ea1i t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o nh\u1eefng b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-thoi-hieu-xu-phat-va-thoi-han-truy-thu-thue\/\">Quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t v\u00e0 th\u1eddi h\u1ea1n truy thu thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-doi-voi-nhung-khoan-truy-thu-thue-va-phat-thue\/\">H\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p c\u1ee7a k\u1ebf to\u00e1n khi quy\u1ebft to\u00e1n thu\u1ebf m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nhung-sai-sot-ma-ke-toan-thuong-gap-khi-quyet-toan-thue\/\">Nh\u1eefng sai s\u00f3t m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sau m\u1ed7i k\u1ef3 thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebf to\u00e1n th\u01b0\u1eddng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ed9t s\u1ed1 b\u00fat to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p theo bi\u00ean b\u1ea3n thanh tra v\u00e0 th\u1ec3 hi\u1ec7n vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u0111\u00fang nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau khi c\u01a1 quan thu\u1ebf quy\u1ebft to\u00e1n xong K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Nh\u1eefng l\u01b0u \u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u sau khi quy\u1ebft to\u00e1n thu\u1ebf, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19769,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2385],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19634"}],"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=19634"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19634\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19769"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19634"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}