{"id":23329,"date":"2016-06-25T00:45:28","date_gmt":"2016-06-25T00:45:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23329"},"modified":"2016-12-01T01:49:49","modified_gmt":"2016-12-01T01:49:49","slug":"nhung-loi-ke-khai-thue-gtgt-chua-duoc-hoan-va-cach-khac-phuc-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23329","title":{"rendered":"Nh\u1eefng l\u1ed7i k\u00ea khai thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c."},"content":{"rendered":"
\"Nh\u1eefng<\/a>

Nh\u1eefng l\u1ed7i k\u00ea khai thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c – \u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Nh\u1eefng l\u1ed7i k\u00ea khai thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c.<\/span><\/strong><\/span><\/h2>\n

\u0110\u00e2y c\u0169ng l\u00e0 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng x\u1ea3y ra t\u1ea1i c\u00e1c doanh nghi\u1ec7p, khi k\u00ea khai s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u00e3 n\u1ed9p t\u1edd khai. Trong k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t n\u00ean \u0111\u00e3 l\u00e0m t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung, nh\u01b0ng sang k\u1ef3 sau k\u1ebf to\u00e1n k\u00ea t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n c\u1ea3 tr\u00ean t\u1edd khai ch\u00ednh th\u1ee9c v\u1edbi t\u1ed5ng s\u1ed1 khai b\u1ed5 sung v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang, d\u1eabn \u0111\u1ebfn doanh nghi\u1ec7p k\u00ea khai b\u1ecb sai. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft “Nh\u1eefng l\u1ed7i k\u00ea khai thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c”.<\/span><\/p>\n

1. N\u1ed9i dung k\u00ea khai sai<\/span><\/strong><\/span><\/h2>\n

K\u00ea khai sai ch\u1ec9 ti\u00eau [21] (m\u1eabu 02\/GTGT) – Thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/em><\/strong><\/strong><\/h2>\n
\"3\"<\/a>

Nh\u1eefng l\u1ed7i k\u00ea khai thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/span><\/p><\/div>\n

a. Nguy\u00ean t\u1eafc k\u00ea khai:<\/em> T\u1ea1i t\u1edd khai m\u1eabu (02\/GTGT), ch\u1ec9 ti\u00eau thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang (ch\u1ec9 ti\u00eau [21]) ph\u1ea3i b\u1eb1ng ch\u1ec9 ti\u00eau s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n chuy\u1ec3n k\u1ef3 sau (ch\u1ec9 ti\u00eau [32]) c\u1ee7a <\/span>t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/u><\/em><\/p>\n

b. N\u1ed9i dung k\u00ea khai sai:<\/em> Tr\u00ean t\u1edd khai thu\u1ebf GTGT d\u00f9ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (m\u1eabu 02\/GTGT) doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai ch\u1ec9 ti\u00eau [21] kh\u00f4ng b\u1eb1ng v\u1edbi ch\u1ec9 ti\u00eau [32] c\u1ee7a t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n

c. Nguy\u00ean nh\u00e2n k\u00ea khai sai c\u00f3 th\u1ec3 thu\u1ed9c 1 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

M\u1ed9t l\u00e0:<\/span><\/strong><\/em><\/p>\n