{"id":23325,"date":"2016-06-25T00:45:59","date_gmt":"2016-06-25T00:45:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23325"},"modified":"2016-12-01T01:42:23","modified_gmt":"2016-12-01T01:42:23","slug":"nhung-loi-sai-sot-ve-so-lieu-trong-qua-trinh-ke-khai-thue-va-cach-khac-phuc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23325","title":{"rendered":"Nh\u1eefng l\u1ed7i sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c"},"content":{"rendered":"<div id=\"attachment_23337\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/shutterstock_149585519-604x270.jpg\"><img aria-describedby=\"caption-attachment-23337\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-23337 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/shutterstock_149585519-604x270-300x134.jpg\" alt=\"shutterstock_149585519-604x270\" width=\"300\" height=\"134\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/shutterstock_149585519-604x270-300x134.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/shutterstock_149585519-604x270.jpg 604w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-23337\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebf to\u00e1n Centax &#8211; Nh\u1eefng l\u1ed7i sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng hay m\u1eafc\u00a0 ph\u1ea3i nh\u1eefng sai s\u00f3t. \u0110\u1ec3 gi\u00fap\u00a0c\u00e1c b\u1ea1n gi\u1ea3i quy\u1ebft nh\u1eefng l\u1ed7i sai \u0111\u00f3, <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft: <\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Nh\u1eefng l\u1ed7i sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/strong> nh\u01b0 sau:<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; line-height: 1.5;\"><u>1.\u00a0<\/u><\/strong><strong>Nh\u1eefng l\u1ed7i sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf.<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>1.1. K\u00ea khai sai ch\u1ec9 ti\u00eau [22]-thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang tr\u00ean TK <a href=\"https:\/\/centax.dsoftware.vn\/mau-01gtgt-to-khai-thue-gtgt\/\">m\u1eabu s\u1ed1 01\/GTGT<\/a>.<\/em><\/strong><\/span><\/h3>\n<div id=\"attachment_23326\" style=\"width: 466px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/11.jpg\"><img aria-describedby=\"caption-attachment-23326\" decoding=\"async\" loading=\"lazy\" class=\"  wp-image-23326\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/11-300x258.jpg\" alt=\"1\" width=\"456\" height=\"393\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/11-300x258.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/11.jpg 853w\" sizes=\"(max-width: 456px) 100vw, 456px\" \/><\/a><p id=\"caption-attachment-23326\" class=\"wp-caption-text\">Nh\u1eefng l\u1ed7i sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/p><\/div>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Nguy\u00ean t\u1eafc k\u00ea khai: <\/em>T\u1ea1i c\u00e1c t\u1edd khai m\u1eabu 01\/GTGT, ch\u1ec9 ti\u00eau thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang(ch\u1ec9 ti\u00eau [22]) ph\u1ea3i b\u1eb1ng ch\u1ec9 ti\u00eau thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau(ch\u1ec9 ti\u00eau [43]) c\u1ee7a t\u1edd khai <em><u>ch\u00ednh th\u1ee9c k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/u><\/em><\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; line-height: 1.5;\"><em>1.2.\u00a0N\u1ed9i dung c\u00e1c doanh nghi\u1ec7p khai sai.<\/em><\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; line-height: 1.5;\">T\u1edd khai 01\/GTGT doanh nghi\u1ec7p k\u00ea khai ch\u1ec9 ti\u00eau [22] kh\u00f4ng b\u1eb1ng ch\u1ec9 ti\u00eau [43] c\u1ee7a t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed9t l\u00e0: Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c, khi ch\u01b0a \u0111\u1ebfn h\u1ea1n n\u1ed9p t\u1edd khai k\u1ef3 ti\u1ebfp theo, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m ch\u1ec9 ti\u00eau [43] tr\u00ean TK ch\u00ednh th\u1ee9c v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai b\u1ed5 sung sau \u0111\u00f3 doanh nghi\u1ec7p th\u01b0\u1eddng l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean ch\u1ec9 ti\u00eau [43] c\u1ee7a <em><u>t\u1edd khai b\u1ed5 sung k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/u><\/em> \u0111\u1ec3 \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau [22] tr\u00ean t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 sau thay cho vi\u1ec7c t\u1edd khai k\u1ef3 sau ph\u1ea3i c\u00f3 ch\u1ec9 ti\u00eau [22] b\u1eb1ng ch\u1ec9 ti\u00eau b\u1eb1ng ch\u1ec9 ti\u00eau [43] tr\u00ean t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1, \u0111\u1ed3ng th\u1eddi ph\u1ea3i k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38] tr\u00ean t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 hi\u1ec7n t\u1ea1i s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u00eanh l\u1ec7ch do k\u00ea khai b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u t\u0103ng gi\u1ea3m c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hai l\u00e0: Doanh nghi\u1ec7p \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai s\u00f3t kh\u00f4ng \u0111\u00fang quy t\u1eafc \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c Doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n sai s\u1ed1 h\u1ecdc do l\u1ed7i \u0111\u00e1nh m\u00e1y, ho\u1eb7c copy nh\u1ea7m k\u1ef3 v.v.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">2.\u00a0<strong style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; line-height: 1.5;\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh s\u1eeda l\u1ed7i sai.<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; line-height: 1.5;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh s\u1eeda l\u1ed7i khai sai qu\u00fd doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n 2 b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>B\u01b0\u1edbc 1: <\/em><\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung t\u1edd khai 01\/GTGT, k\u1ef3 c\u00f3 t\u1edd khai sai, \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau [22] <em><u>kh\u1edbp \u0111\u00fang<\/u><\/em> v\u1edbi ch\u1ec9 ti\u00eau [43] tr\u00ean t\u1edd khai <em>ch\u00ednh th\u1ee9c k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/em> C\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c nh\u01b0 [40], [41], [43] thay \u0111\u1ed5i theo logic t\u00ednh to\u00e1n khi thay \u0111\u1ed5i ch\u1ec9 ti\u00eau [22]<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>B\u01b0\u1edbc 2:<\/em><\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi l\u1ed7i khai sai thu\u1ed9c nguy\u00ean nh\u00e2n 1 n\u00eau tr\u00ean:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p k\u00ea khai <em>\u0111\u1ed3ng th\u1eddi v\u00e0o c\u1ea3 ch\u1ec9 ti\u00eau [37] v\u00e0 ch\u1ec9 ti\u00eau [38]<\/em> c\u1ee7a t\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c khai \u0111\u1ed3ng th\u1eddi n\u00e0y \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u sai gi\u1eefa ch\u1ec9 ti\u00eau [22] &#8211; ch\u1ec9 ti\u00eau [43] v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch do khai b\u1ed5 sung.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi l\u1ed7i sai thu\u1ed9c nguy\u00ean nh\u00e2n 2 n\u00eau tr\u00ean:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau <em>[37] ho\u1eb7c [38]<\/em> tr\u00ean t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i v\u1edbi s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u00eanh l\u1ec7ch gi\u1ea3m ho\u1eb7c ch\u00eanh l\u1ec7ch t\u0103ng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5: <em>K\u00ea khai ch\u1ec9 ti\u00eau [22] k\u1ef3 sau kh\u00e1c ch\u1ec9 ti\u00eau [43] k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1, \u0111\u1ed3ng th\u1eddi khai thi\u1ebfu ch\u1ec9 ti\u00eau [37], [38] tr\u00ean t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 hi\u1ec7n t\u1ea1i khi th\u1ef1c hi\u1ec7n khai b\u1ed5 xung.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 20\/2\/2016, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai 01\/GTGT ch\u00ednh th\u1ee9c k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 1\/2016 c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau &#8211; ch\u1ec9 ti\u00eau [43] l\u00e0 50.000.000 VN\u0110.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 15\/3 doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t (c\u00f3 kho\u1ea3n doanh thu th\u00e1ng 1\/2016 gi\u1ea3m 300.000.000, thu\u1ebf GTGT 10% gi\u1ea3m l\u00e0 30.000.000 ) d\u1eabn \u0111\u1ebfn thu\u1ebf GTGT \u0111\u1ea7u ra th\u00e1ng 1\/2016 gi\u1ea3m 30.000.000, doanh nghi\u1ec7p l\u1eadp t\u1edd khai b\u1ed5 sung c\u00f3 VAT \u0111\u1ea7u ra gi\u1ea3m 30.000.000, theo \u0111\u00f3 ch\u1ec9 ti\u00eau c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean t\u1edd khai b\u1ed5 sung n\u00e0y t\u0103ng l\u00ean 30.000.000 th\u00e0nh 80.000.000 \u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 20\/3\/2016, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai 01\/GTGT ch\u00ednh th\u1ee9c k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 2\/2016 c\u00f3 ch\u1ec9 ti\u00eau [22] \u2013 Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang l\u00e0: 80.000.000 VN\u0110. V\u00e0 kh\u00f4ng khai v\u00e0o ch\u1ec9 ti\u00eau [38] t\u1edd khai n\u00e0y s\u1ed1 ti\u1ec1n 30.000.000 (s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Nh\u01b0 v\u1eady doanh nghi\u1ec7p \u0111\u00e3 khai thu\u1ebf GTGT \u0111\u1ea7u k\u1ef3 sau (th\u00e1ng 2\/2016) kh\u00f4ng b\u1eb1ng v\u1edbi ch\u1ec9 ti\u00eau [43] c\u1ee7a t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 tr\u01b0\u1edbc (th\u00e1ng 1\/2016) v\u00e0 thi\u1ebfu m\u1ed9t nghi\u1ec7p v\u1ee5 khi khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh trong tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u1ea3m s\u1ed1 thu\u1ebf c\u00f2n kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc th\u00ec \u0111\u1ec1u ph\u1ea3i khai v\u00e0o ch\u1ec9 ti\u00eau [38] ho\u1eb7c[37] t\u01b0\u01a1ng \u1ee9ng tr\u00ean t\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1c b\u1ea1n ph\u1ea3i khai \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau theo h\u00ecnh h\u01b0\u1edbng d\u1eabn sau \u0111\u00e2y.<\/strong><\/span><\/p>\n<div id=\"attachment_23327\" style=\"width: 473px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/2.jpg\"><img aria-describedby=\"caption-attachment-23327\" decoding=\"async\" loading=\"lazy\" class=\"  wp-image-23327\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/06\/2-300x220.jpg\" alt=\"2\" width=\"463\" height=\"337\" \/><\/a><p id=\"caption-attachment-23327\" class=\"wp-caption-text\">Nh\u1eefng l\u1ed7i sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady \u0111\u1ebfn ng\u00e0y 15\/6\/2016, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t ho\u1eb7c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o. \u0110\u1ec3 kh\u1eafc ph\u1ee5c l\u1ed7i n\u00e0y, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>B\u01b0\u1edbc 1<\/em><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p l\u1eadp, n\u1ed9p t\u1edd khai b\u1ed5 sung k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 02\/2016 \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau [22] c\u00f3 s\u1ed1 \u0111\u00fang b\u1eb1ng ch\u1ec9 ti\u00eau [43] c\u1ee7a t\u1edd khai ch\u00ednh th\u1ee9c th\u00e1ng 01\/2016 l\u00e0 50.000.000VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>B\u01b0\u1edbc 2<\/em><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi doanh nghi\u1ec7p l\u1eadp, n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 05\/2016 ph\u1ea3i k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [37] s\u1ed1 ti\u1ec1n 30.000.000 (\u0111\u1ec3 s\u1eeda l\u1ed7i \u0111\u00e3 k\u00ea khai ch\u1ec9 ti\u00eau [22] k\u1ef3 th\u00e1ng 2\/2016 kh\u00f4ng b\u1eb1ng ch\u1ec9 ti\u00eau [43] k\u1ef3 th\u00e1ng 1\/2016).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi k\u00ea khai v\u00e0 ch\u1ec9 ti\u00eau [38] t\u1edd khai n\u00e0y s\u1ed1 ti\u1ec1n 30.000.000 (\u0111\u1ec3 s\u1eeda l\u1ed7i doanh nghi\u1ec7p khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 th\u00e1ng 1\/2016 nh\u01b0ng doanh nghi\u1ec7p ch\u01b0a khai ch\u1ec9 ti\u00eau [38] k\u1ef3 ph\u00e1t hi\u1ec7n l\u00e0 th\u00e1ng 2\/2016).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-size: 14pt;\"><strong>Ch\u00fa \u00fd<\/strong><\/span>: Khi c\u00e1c b\u1ea1n k\u00ea khai s\u1ed1 li\u1ec7u tr\u00ean m\u1eabu 01\/GTGT sai, c\u00e1c b\u1ea1n ph\u1ea3i khai b\u1ed5 sung d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f3 tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u0103ng l\u00ean chuy\u1ec3n k\u1ef3 sau, c\u00f3 tr\u01b0\u1eddng h\u1ee3p l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc,th\u00ec c\u00e1c b\u1ea1n v\u1eeba ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u00f4 ti\u1ec1n thu\u1ebf n\u1ed9p c\u00f2n thi\u1ebfu, v\u1eeba ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft m\u1ee9c ph\u1ea1t m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o t\u1ea1i b\u00e0i<strong> <a href=\"https:\/\/centax.dsoftware.vn\/muc-phat-cham-nop-ho-so-khai-thue\/\">M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/a>\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng hay m\u1eafc  ph\u1ea3i nh\u1eefng sai s\u00f3t. \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n gi\u1ea3i quy\u1ebft nh\u1eefng l\u1ed7i sai \u0111\u00f3, K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft: Nh\u1eefng l\u1ed7i sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c nh\u01b0 sau:<\/p>\n","protected":false},"author":7,"featured_media":23337,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3830,3831],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23325"}],"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=23325"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23325\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23337"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23325"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}