{"id":23079,"date":"2016-05-20T07:29:33","date_gmt":"2016-05-20T07:29:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23079"},"modified":"2016-12-01T04:40:59","modified_gmt":"2016-12-01T04:40:59","slug":"quy-dinh-ve-khai-bo-sung-ho-so-khai-thue-gtgt-de-nghi-hoan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23079","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf"},"content":{"rendered":"<div id=\"attachment_20182\" style=\"width: 360px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-20182\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-20182\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/hoan-thue-gtgt.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf\" width=\"350\" height=\"213\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/hoan-thue-gtgt.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/hoan-thue-gtgt-300x183.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><p id=\"caption-attachment-20182\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Khai b\u1ed5 sung h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mu\u1ed1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, nh\u01b0ng k\u1ebf to\u00e1n kh\u00f4ng n\u1eafm r\u00f5 th\u1ee7 t\u1ee5c, n\u00ean \u0111\u00e3 kh\u00f4ng k\u00ea khai ho\u00e0n thu\u1ebf GTGT, ho\u1eb7c k\u00ea khai ho\u00e0n thu\u1ebf nh\u01b0ng kh\u00f4ng d\u1eebng kh\u1ea5u tr\u1eeb&#8230; \u0110\u1ec3 gi\u1ea3i quy\u1ebft nh\u1eefng v\u01b0\u1edbng m\u1eafc n\u00e0y, T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u00e1c C\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n \u00a0<strong>Quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/strong> nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu DN thu\u1ed9c \u0111i\u1ec7n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, m\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u00e3 k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u00e3 (ho\u1eb7c kh\u00f4ng) k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u00a0ho\u00e0n v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eabn\u00a0k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf sau<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung l\u00e0m t\u0103ng ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u1ee7a t\u1edd khai nh\u1eefng k\u1ef3 \u0111\u00e3 k\u00ea khai<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5:\u00a0<span style=\"line-height: 1.5;\">Trong Qu\u00fd 1\/2016, K\u1ebf to\u00e1n thu\u1ebf Centax \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n s\u1ed1 thu\u1ebf GTGT l\u00e0 100tr \u0111\u1ed3ng.<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n \u0111\u00e3 k\u00ea khai v\u00e0o t\u1edd khai qu\u00fd 1\/2016, &#8220;ch\u1ec9 ti\u00eau 42&#8243; T\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n&#8221; l\u00e0 100tr<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0ng v\u1eabn khai v\u00e0o t\u1edd khai qu\u00fd 1\/2016, &#8220;ch\u1ec9 ti\u00eau 43&#8243;Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau&#8221; \u00a0l\u00e0 100tr<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi, k\u00ea khai v\u00e0o t\u1edd khai qu\u00fd 2\/2016, &#8220;ch\u1ec9 ti\u00eau 22&#8243; Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang&#8221; l\u00e0 100tr<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung \u00a0l\u1ea1i t\u1edd khai qu\u00fd 2\/2016 \u0111\u1ec3 b\u1ed5 sung ch\u1ec9 ti\u00eau thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu DN thu\u1ed9c \u0111i\u1ec7n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, m\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u01b0a k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u00e3 k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u01b0a k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u1ecbnh \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang v\u00e0o t\u1edd khai k\u1ef3 k\u1ebf ti\u1ebfp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung t\u1edd khai ch\u1ec9 ti\u00eau &#8221; T\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n&#8221;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5:\u00a0<span style=\"line-height: 1.5;\">Trong Qu\u00fd 1\/2016, K\u1ebf to\u00e1n thu\u1ebf Centax \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n s\u1ed1 thu\u1ebf GTGT l\u00e0 100tr \u0111\u1ed3ng.<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n ch\u01b0a k\u00ea khai v\u00e0o t\u1edd khai qu\u00fd 1\/2016, ch\u1ec9 ti\u00eau 42&#8243; T\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n&#8221; l\u00e0 100tr<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0ng v\u1eabn khai v\u00e0o t\u1edd khai qu\u00fd 1\/2016, ch\u1ec9 ti\u00eau 43&#8243;Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau&#8221; \u00a0l\u00e0 100tr<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u01b0a k\u00ea khai v\u00e0 n\u1ed9p t\u1edd khai qu\u00fd 2\/2016<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00ec \u00a0\u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung \u00a0l\u1ea1i t\u1edd khai qu\u00fd 1\/2016 \u0111\u1ec3 b\u1ed5 sung ch\u1ec9 ti\u00eau 42&#8243; T\u1ed5ng s\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n&#8221; l\u00e0 100tr<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi, ghi v\u00e0o t\u1edd khai qu\u00fd 2\/2016 ch\u1ec9 ti\u00eau 37&#8243; \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc&#8221;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf t\u1eeb qu\u00fd 1\/2016<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i C\u00f4ng v\u0103n\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/05\/1473-2035-KHAI-BS-HS-HOAN-TCT_xu-ly.pdf\">2035-KHAI BS HS HOAN-TCT<\/a>\u00a0\u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem :<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-khau-tru-hoan-thue-gtgt-xuat-khau-tai-cho\/\">H\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, d\u00e0nh cho doanh nghi\u1ec7p mu\u1ed1n ho\u00e0n thu\u1ebf tuy nhi\u00ean kh\u00f4ng n\u1eafm r\u00f5 c\u00e1c th\u1ee7 t\u1ee5c &#8230;<\/p>\n","protected":false},"author":7,"featured_media":20182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3086,3843],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23079"}],"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=23079"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23079\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20182"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23079"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}