{"id":23444,"date":"2016-07-02T00:45:18","date_gmt":"2016-07-02T00:45:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23444"},"modified":"2016-07-11T07:03:07","modified_gmt":"2016-07-11T07:03:07","slug":"loi-ke-khai-sai-trang-thai-to-khai-trung-va-cach-khac-phuc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23444","title":{"rendered":"L\u1ed7i k\u00ea khai sai tr\u1ea1ng th\u00e1i t\u1edd khai, tr\u00f9ng v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c."},"content":{"rendered":"<div id=\"attachment_19398\" style=\"width: 321px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-thue.jpg\"><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-300x183.jpg\" alt=\"L\u1ed7i k\u00ea khai sai tr\u1ea1ng th\u00e1i t\u1edd khai, tr\u00f9ng v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c\" width=\"311\" height=\"190\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-thue-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-thue.jpg 496w\" sizes=\"(max-width: 311px) 100vw, 311px\" \/><\/a><p id=\"caption-attachment-19398\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 8pt;\">L\u1ed7i k\u00ea khai sai tr\u1ea1ng th\u00e1i t\u1edd khai, tr\u00f9ng 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;\">T\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p t\u1edbi k\u1ef3 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c. Sau h\u1ea1n n\u1ed9p, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t, nhi\u1ec1u doanh nghi\u1ec7p l\u1ea1i ti\u1ebfp t\u1ee5c n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c thay v\u00ec ph\u1ea3i n\u1ed9p t\u1edd khai b\u1ed5 sung. \u0110\u1ec3 c\u00e1c b\u1ea1n n\u1eafm r\u00f5 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i t\u1edd khai ch\u00ednh th\u1ee9c, tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i n\u1ed9p t\u1edd khai b\u1ed5 sung, K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0o vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; line-height: 1.5;\">L\u1ed7i k\u00ea khai sai tr\u1ea1ng th\u00e1i t\u1edd khai, tr\u00f9ng v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c.<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>1.\u00a0L\u1ed7i k\u00ea khai sai tr\u1ea1ng th\u00e1i t\u1edd khai<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a. Nguy\u00ean t\u1eafc k\u00ea khai<\/em><em style=\"line-height: 1.5;\">:<\/em><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"line-height: 1.5;\"> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c, khi \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c m\u1edbi ph\u00e1t hi\u1ec7n t\u1edd khai ch\u00ednh th\u1ee9c \u0111\u00e3 n\u1ed9p b\u1ecb sai s\u00f3t th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p t\u1edd khai b\u1ed5 sung, kh\u00f4ng \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i t\u1edd khai ch\u00ednh th\u1ee9c thay th\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c thay th\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi t\u1edd khai n\u00e0y v\u1eabn c\u00f2n trong h\u1ea1n n\u1ed9p ho\u1eb7c \u0111\u00e3 qu\u00e1 h\u1ea1n n\u1ed9p nh\u01b0ng doanh nghi\u1ec7p ch\u01b0a n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c n\u00e0o c\u1ee7a k\u1ef3 k\u00ea khai \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. N\u1ed9i dung khai sai:<\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c \u0111\u00fang h\u1ea1n, sau th\u1eddi h\u1ea1n n\u1ed9p m\u1edbi ph\u00e1t hi\u1ec7n t\u1edd khai ch\u00ednh th\u1ee9c sai s\u00f3t, doanh nghi\u1ec7p n\u1ed9p l\u1ea1i t\u1edd khai ch\u00ednh th\u1ee9c thay v\u00ec n\u1ed9p t\u1edd khai b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh s\u1eeda l\u1ed7i sai:<\/span><\/em><\/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 \u0111\u1ed1i v\u1edbi t\u1edd khai c\u00f3 sai s\u00f3t v\u00e0 g\u1eedi l\u1ea1i cho c\u01a1 quan thu\u1ebf t\u1edd khai \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed d\u1ee5: <\/strong>Ng\u00e0y 20\/05\/2016, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai 01\/GTGT ch\u00ednh th\u1ee9c c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 04\/2016. Sau h\u1ea1n n\u1ed9p t\u1edd khai, ng\u00e0y 23\/05\/2016, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 n\u1ed9p t\u1edd khai v\u1eabn \u0111\u00e1nh d\u1ea5u tr\u1ea1ng th\u00e1i t\u1edd khai l\u00e0 ch\u00ednh th\u1ee9c, tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai sai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady doanh nghi\u1ec7p \u0111\u00e3 g\u1eedi t\u1edd khai ch\u00ednh th\u1ee9c 2 l\u1ea7n trong \u0111\u00f3 c\u00f3 l\u1ea7n g\u1eedi sau khi \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf ch\u1ec9 h\u1ea1ch to\u00e1n ghi nh\u1eadn t\u1edd khai ch\u00ednh th\u1ee9c khi k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3 doanh nghi\u1ec7p ch\u01b0a g\u1eedi t\u1edd khai ch\u00ednh th\u1ee9c n\u00e0o, ho\u1eb7c doanh nghi\u1ec7p \u0111\u00e3 g\u1eedi t\u1edd khai ch\u00ednh th\u1ee9c nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t ngay khi v\u1eabn trong h\u1ea1n n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 k\u00ea khai \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1ch kh\u1eafc ph\u1ee5c<\/strong>: \u0110\u1ec3 kh\u1eafc ph\u1ee5c l\u1ed7i n\u00e0y, doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">G\u1eedi l\u1ea1i t\u1edd khai 01\/GTGT k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2016 v\u1edbi tr\u1ea1ng th\u00e1i b\u1ed5 sung l\u1ea7n 1 thay cho t\u1edd khai doanh nghi\u1ec7p \u0111ang ghi l\u00e0 t\u1edd khai ch\u00ednh th\u1ee9c m\u00e0 doanh nghi\u1ec7p g\u1eedi l\u1ea7n 2.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>2. Doanh nghi\u1ec7p khai tr\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf.<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. Nguy\u00ean t\u1eafc k\u00ea khai:<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c qu\u00fd (theo chu k\u1ef3 \u1ed5n \u0111\u1ecbnh), kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u1ed3ng th\u1eddi k\u1ef3 t\u00ednh thu\u1ebf theo th\u00e1ng v\u00e0 qu\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. N\u1ed9i dung khai sai:<\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai 1 ho\u1eb7c 2 th\u00e1ng trong qu\u00fd, sau \u0111\u00f3 doanh nghi\u1ec7p n\u1ed9p t\u1edd khai qu\u00fd ho\u1eb7c doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai t\u1edd khai theo qu\u00fd sau \u0111\u00f3 n\u1ed9p t\u1edd khai c\u00e1c th\u00e1ng thu\u1ed9c qu\u00fd \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. C\u00e1ch kh\u1eafc ph\u1ee5c:<\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p t\u1edd khai th\u00e1ng hay qu\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee7y t\u1edd khai sai k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 c\u1eadp nh\u1eadt t\u1edd khai c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00fang v\u00e0o \u1ee9ng d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed d\u1ee5:<\/strong> <strong>L\u1ed7i khai tr\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m th\u00e1ng 3\/2016, Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111ang k\u00ea khai thu\u1ebf GTGT (m\u1eabu s\u1ed1 01\/GTGT) theo th\u00e1ng, doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1edd khai 01\/GTGT th\u00e1ng 1\/2016 v\u00e0 th\u00e1ng 2\/2016.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00e1ng 3\/2016 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh l\u1ea1i l\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai 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;\">V\u1eady trong qu\u00fd 1\/2016 doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp t\u1edd khai theo th\u00e1ng c\u1ee7a 2 th\u00e1ng v\u00e0 l\u1ea1i l\u1eadp t\u1edd khai theo qu\u00fd l\u00e0 kh\u00f4ng \u0111\u00fang v\u1edbi nguy\u00ean t\u1eafc k\u00ea khai d\u1eabn t\u1edbi d\u1eef li\u1ec7u k\u00ea khai kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1ch kh\u1eafc ph\u1ee5c<\/strong>: \u0110\u1ec3 kh\u1eafc ph\u1ee5c l\u1ed7i n\u00e0y doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng khai theo th\u00e1ng hay qu\u00fd.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 v\u0103n b\u1ea3n \u0111\u1ec3 ngh\u1ecb c\u01a1 quan thu\u1ebf h\u1ee7y t\u1edd khai th\u00e1ng 1\/2016 v\u00e0 th\u00e1ng 2\/2016 n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai theo qu\u00fd;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u1eb7c doanh nghi\u1ec7p k\u00ea khai ti\u1ebfp th\u00e1ng 3\/2016 v\u00e0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb h\u1ee7y t\u1edd khai qu\u00fd 1\/2016 n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng khai theo th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai sai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. Nguy\u00ean t\u1eafc k\u00ea khai:<\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp (theo chu k\u1ef3 \u1ed5n \u0111\u1ecbnh).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. N\u1ed9i dung khai sai:<\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai sai m\u1eabu t\u1edd khai thu\u1ebf GTGT so v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh s\u1eeda l\u1ed7i sai: <\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">DN x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb theo chu k\u1ef3 \u1ed5n \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u00fang m\u1eabu t\u1edd khai.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai DN ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n h\u1ee7y t\u1edd khai sai v\u00e0 c\u1eadp nh\u1eadt t\u1edd khai \u0111\u00fang v\u00e0o \u1ee9ng d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed d\u1ee5:<\/strong> Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (m\u1eabu 01\/GTGT) nh\u01b0ng l\u1ea1i n\u1ed9p t\u1edd khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 04\/GTGT) ho\u1eb7c Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp nh\u01b0ng l\u1ea1i n\u1ed9p t\u1edd khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1edd khai thu\u1ebf GTGT kh\u00f4ng \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng n\u00ean t\u1edd khai kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong> \u0110\u1ec3 kh\u1eafc ph\u1ee5c l\u1ed7i n\u00e0y, doanh nghi\u1ec7p th\u00f4ng b\u00e1o c\u01a1 quan thu\u1ebf h\u1ee7y t\u1edd khai thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p sai m\u1eabu v\u00e0 n\u1ed9p l\u1ea1i t\u1edd khai thu\u1ebf GTGT theo m\u1eabu \u0111\u00fang.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4. Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf nh\u01b0ng khi k\u00ea khai l\u1ea1i t\u00edch v\u00e0o \u00f4 gia h\u1ea1n tr\u00ean t\u1edd khai<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a.Nguy\u00ean t\u1eafc k\u00ea khai:<\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ch\u1ec9 t\u00edch v\u00e0o \u00f4 gia h\u1ea1n tr\u00ean T\u1edd khai thu\u1ebf n\u1ebfu thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh ho\u1eb7c \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 trong t\u1eebng th\u1eddi k\u1ef3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b.N\u1ed9i dung khai sai:<\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n nh\u01b0ng khi k\u00ea khai thu\u1ebf \u0111\u00e3 t\u00edch v\u00e0o \u00f4 \u201cGia h\u1ea1n\u201d tr\u00ean t\u1edd khai.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng t\u1edd khai qu\u00fd doanh nghi\u1ec7p m\u1eafc ph\u1ea3i l\u1ed7i n\u00e0y:<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. C\u00e1ch \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/em><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t v\u00e0 b\u1ecf n\u00fat t\u00edch \u1edf \u00f4 gia h\u1ea1n tr\u00ean t\u1edd khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed d\u1ee5:<\/strong> L\u1ed7i khai sai \u0111\u1ed1i t\u01b0\u1ee3ng gia h\u1ea1n n\u1ed9p thu\u1ebf<\/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 thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 2\/2016 v\u00e0 \u0111\u00e3 t\u00edch v\u00e0o \u00f4 \u201cGia h\u1ea1n\u201d tr\u00ean t\u1edd khai m\u1eb7c d\u00f9 doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady t\u1edd khai c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n do doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1ch kh\u1eafc ph\u1ee5c:<\/strong> \u0110\u1ec3 kh\u1eafc ph\u1ee5c l\u1ed7i n\u00e0y, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t v\u00e0 b\u1ecf n\u00fat t\u00edch \u1edf \u00f4 gia h\u1ea1n tr\u00ean t\u1edd khai.<\/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 m\u1ed9t s\u1ed1 l\u1ed7i k\u00ea khai doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn d\u1eef li\u1ec7u v\u1ec1 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u1ec1 ngh\u1ecb qu\u00fd doanh nghi\u1ec7p nghi\u00ean c\u1ee9u n\u1ed9i dung c\u00e1c l\u1ed7i k\u00ea khai sai m\u00e0 c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf \u0111\u00fang, \u0111\u1ee7, h\u1ea1n ch\u1ebf c\u00e1c sai s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00e1c b\u1ea1n ch\u01b0a th\u00e0nh th\u1ea1o trong qu\u00e1 tr\u00ecnh k\u00ea khai h\u00e3y \u0111\u1ebfn v\u1edbi K\u1ebf to\u00e1n thu\u1ebf Centax, ch\u00fang t\u00f4i li\u00ean t\u1ee5c tuy\u1ec3n sinh c\u00e1c<strong> <a href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-khai-thue\/\">Kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh k\u00ea khai thu\u1ebf<\/a><\/strong><\/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 tham kh\u1ea3o th\u00eam m\u1ed9t s\u1ed1 c\u00e1c l\u1ed7i sai khi k\u00ea khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/nhung-loi-ke-khai-thue-gtgt-chua-duoc-hoan-va-cach-khac-phuc-2\/\">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<\/a>.\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/nhung-loi-sai-sot-ve-so-lieu-trong-qua-trinh-ke-khai-thue-va-cach-khac-phuc\/\">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<\/a> <a href=\"https:\/\/centax.dsoftware.vn\/nhung-loi-sai-sot-ve-so-lieu-trong-qua-trinh-ke-khai-thue-va-cach-khac-phuc\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf GTGT d\u1ef1 \u00e1n, TNCN v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c.\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p t\u1edbi k\u1ef3 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c. Sau h\u1ea1n n\u1ed9p, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t, nhi\u1ec1u doanh nghi\u1ec7p l\u1ea1i ti\u1ebfp t\u1ee5c n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c thay v\u00ec ph\u1ea3i n\u1ed9p t\u1edd khai b\u1ed5 sung. \u0110\u1ec3 c\u00e1c b\u1ea1n n\u1eafm r\u00f5 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i t\u1edd khai ch\u00ednh th\u1ee9c, tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i n\u1ed9p t\u1edd khai b\u1ed5 sung, K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0o vi\u1ebft L\u1ed7i k\u00ea khai sai tr\u1ea1ng th\u00e1i t\u1edd khai, tr\u00f9ng v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c.<\/p>\n","protected":false},"author":7,"featured_media":19398,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[208,1698,2607,2608],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23444"}],"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=23444"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23444\/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=23444"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}