{"id":23448,"date":"2016-07-02T00:45:08","date_gmt":"2016-07-02T00:45:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23448"},"modified":"2016-12-01T01:28:48","modified_gmt":"2016-12-01T01:28:48","slug":"nhung-loi-thuong-gap-khi-ke-khai-thue-gtgt-du-an-tncn-va-cach-khac-phuc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23448","title":{"rendered":"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"},"content":{"rendered":"<div id=\"attachment_14609\" style=\"width: 251px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/D\u1ef1-to\u00e1n-c\u00f4ng-tr\u00ecnh-v\u00e0-c\u00e1ch-x\u00e2y-d\u1ef1ng-ch\u1ec9-ti\u00eau-theo-d\u00f5i-c\u1ee7a-k\u1ebf-to\u00e1n-\u1ea3nh-ch\u00ednh-300x1501.jpg\"><img aria-describedby=\"caption-attachment-14609\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-14609 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/D\u1ef1-to\u00e1n-c\u00f4ng-tr\u00ecnh-v\u00e0-c\u00e1ch-x\u00e2y-d\u1ef1ng-ch\u1ec9-ti\u00eau-theo-d\u00f5i-c\u1ee7a-k\u1ebf-to\u00e1n-\u1ea3nh-ch\u00ednh-300x1501-300x183.jpg\" alt=\"Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-TNCN-va-cach-khac-phuc\" width=\"241\" height=\"147\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/D\u1ef1-to\u00e1n-c\u00f4ng-tr\u00ecnh-v\u00e0-c\u00e1ch-x\u00e2y-d\u1ef1ng-ch\u1ec9-ti\u00eau-theo-d\u00f5i-c\u1ee7a-k\u1ebf-to\u00e1n-\u1ea3nh-ch\u00ednh-300x1501-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/D\u1ef1-to\u00e1n-c\u00f4ng-tr\u00ecnh-v\u00e0-c\u00e1ch-x\u00e2y-d\u1ef1ng-ch\u1ec9-ti\u00eau-theo-d\u00f5i-c\u1ee7a-k\u1ebf-to\u00e1n-\u1ea3nh-ch\u00ednh-300x1501.jpg 496w\" sizes=\"(max-width: 241px) 100vw, 241px\" \/><\/a><p id=\"caption-attachment-14609\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">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 &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Nhi\u1ec1u doanh nghi\u1ec7p khi k\u00ea khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ho\u1eb7c khai thu\u1ebf TNCN v\u1eabn c\u00f2n l\u00fang t\u00fang khi g\u1eb7p sai s\u00f3t. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n s\u1eeda nh\u1eefng sai s\u00f3t n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>1.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\">Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf GTGT d\u1ef1 \u00e1n.<\/span><\/span><\/h2>\n<p 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><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf (ch\u1ec9 ti\u00eau [40b]) tr\u00ean t\u1edd khai m\u1eabu s\u1ed1 01\/GTGT ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 thu\u1ebf GTGT HHDV mua v\u00e0o d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf (ch\u1ec9 ti\u00eau [28a]) tr\u00ean t\u1edd khai m\u1eabu s\u1ed1 02\/GTGT.<\/span><\/li>\n<\/ul>\n<div id=\"attachment_23449\" style=\"width: 537px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-1.jpg\"><img aria-describedby=\"caption-attachment-23449\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-23449\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-1.jpg\" alt=\"Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-1\" width=\"527\" height=\"754\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-1.jpg 370w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-1-209x300.jpg 209w\" sizes=\"(max-width: 527px) 100vw, 527px\" \/><\/a><p id=\"caption-attachment-23449\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif;\">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 &#8211; K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n<div id=\"attachment_23450\" style=\"width: 639px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-2.jpg\"><img aria-describedby=\"caption-attachment-23450\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-23450\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-2.jpg\" alt=\"Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-2\" width=\"629\" height=\"551\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-2.jpg 784w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Nhung-loi-thuong-gap-khi-ke-khai-thue-GTGT-du-an-2-300x263.jpg 300w\" sizes=\"(max-width: 629px) 100vw, 629px\" \/><\/a><p id=\"caption-attachment-23450\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif;\">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 &#8211; K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b. L\u1ed7i k\u00ea khai c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng hay m\u1eafc ph\u1ea3i.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai thu\u1ebf GTGT ch\u1ec9 ti\u00eau 40b tr\u00ean t\u1edd khai 01\/GTGT kh\u00f4ng b\u1eb1ng ch\u1ec9 ti\u00eau 28a tr\u00ean t\u1edd khai m\u1eabu 02\/GTGT c\u00f3 c\u00f9ng n\u1ed9i dung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c. C\u00e1ch \u0111i\u1ec1u ch\u1ec9nh l\u1ed7i sai:<\/em><\/span><\/p>\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, \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u \u00fd: N\u1ebfu doanh nghi\u1ec7p k\u00ea khai sai c\u1ea3 2 m\u1eabu t\u1edd khai 01\/GTGT v\u00e0 02\/GTGT, th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai b\u1ed5 sung c\u1ea3 2 m\u1eabu t\u1edd khai. C\u00e1c b\u1ea1n tham kh\u1ea3o m\u1eabu h\u01b0\u1edbng d\u1eabn b\u00ean d\u01b0\u1edbi.<\/span><\/p>\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 c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo m\u1eabu 02\/GTGT c\u00f9ng v\u1edbi vi\u1ec7c k\u00ea khai m\u1eabu 01\/GTGT;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 1\/2016, s\u1ed1 thu\u1ebf GTGT c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang l\u00e0 50.000.000VN\u0110 v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong k\u1ef3 l\u00e0 20.000.000 VN\u0110; trong k\u1ef3 c\u00f3 s\u1ed1 thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ph\u1ea3i n\u1ed9p l\u00e0 30.000.000VND. Nh\u01b0 v\u1eady, doanh nghi\u1ec7p s\u1ebd th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0 30.000.000 VN\u0110, 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 l\u00e0: 50.000.000 + 20.000.000-30.000.000 = 40.000.000 \u0111\u1ed3ng. Doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 20\/02\/2016 doanh nghi\u1ec7p k\u00ea khai t\u1ea1i ch\u1ec9 ti\u00eau 40b m\u1eabu 01\/GTGT l\u00e0 30.000.000 \u0111\u1ed3ng, ch\u1ec9 ti\u00eau 28a m\u1eabu 02\/GTGT l\u00e0 20.000.000 \u0111\u1ed3ng v\u00e0 k\u00ea khai 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 l\u00e0 50.000.000VN\u0110.<\/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 k\u1ebft chuy\u1ec3n b\u00f9 tr\u1eeb thu\u1ebf GTGT t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 sang b\u00f9 tr\u1eeb thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u00fang (Tr\u00ean t\u1edd khai m\u1eabu 02\/GTGT ch\u1ec9 k\u1ebft chuy\u1ec3n 20.000.000VN\u0110 nh\u01b0ng tr\u00ean t\u1edd khai 01\/GTGT lai l\u1eadp l\u00e0 30.000.000VN\u0110) v\u00e0 x\u00e1c \u0111\u1ecbnh t\u1edd khai sai trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 t\u1edd khai m\u1eabu 02\/GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00e1ng 05\/2016, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t ho\u1eb7c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o sai s\u00f3t<\/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, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n:<\/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 02\/GTGT b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh k\u1ef3 th\u00e1ng 02\/2016 \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau [28a] l\u00e0 30.000.000VN\u0110, theo \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau[32] gi\u1ea3m t\u1eeb 50.000.000 VN\u0110 c\u00f2n 40.000.000VN\u0110.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ef1c hi\u1ec7n k\u00ea khai ho\u1eb7c \u0111\u1ebfn h\u1ea1n k\u00ea khai t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 th\u00e1ng 05\/2016 (k\u1ef3 hi\u1ec7n t\u1ea1i) Doanh nghi\u1ec7p l\u1eadp, n\u1ed9p t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 th\u00e1ng 5\/2016 c\u00f3 ch\u1ec9 ti\u00eau [25] (ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT c\u1ee7a HHDV mua v\u00e0o c\u00e1c k\u1ef3 tr\u01b0\u1edbc) s\u1ed1 ti\u1ec1n 10.000.000VN\u0110<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>2.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\">Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf\u00a0TNCN.<\/span><\/span><\/h2>\n<p 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><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (m\u1eabu s\u1ed1 05\/KK-TNCN) c\u1ea7n k\u00ea khai \u0111\u00fang c\u00e1c th\u00f4ng tin c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng tr\u00ean c\u00e1c b\u1ea3ng k\u00ea 05-1\/BK-TNCN, 05-2\/BK-TNCN, 05-3\/BK-TNCN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b. N\u1ed9i dung khai sai:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng tin v\u1ec1 MST c\u1ee7a c\u00e1 nh\u00e2n l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng tr\u00ean c\u00e1c b\u1ea3ng k\u00ea 05-1\/BK-TNCN, 05-2\/BK-TNCN, 05-3\/BK-TNCN n\u1ed9p c\u00f9ng t\u1edd khai 05\/KK-TNCN kh\u00f4ng \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh s\u1eeda l\u1ed7i sai:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p k\u00ea khai b\u1ed5 sung t\u1edd khai m\u1eabu s\u1ed1 05\/KK-TNCN k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u1ec3 s\u1eeda l\u1ea1i MST \u0111\u00fang c\u1ee7a c\u00e1 nh\u00e2n l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng t\u1ea1i nh\u1eefng d\u00f2ng sai tr\u00ean c\u00e1c b\u1ea3ng k\u00ea 05-1\/BK-TNCN, 05-2\/BK-TNCN, 05-3\/BK-TNCN m\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o tr\u00ean \u0111\u00e2y.<\/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>: <em>L\u1ed7i k\u00ea khai sai MST c\u1ee7a c\u00e1 nh\u00e2n t\u1ea1i c\u00e1c b\u1ea3ng k\u00ea k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1eabu s\u1ed1 05\/KK-TNCN.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 30\/3\/2016 doanh nghi\u1ec7p n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1eabu s\u1ed1 05\/KK-TNCN k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 k\u00e8m theo c\u00e1c b\u1ea3ng k\u00ea 05-1\/BK-TNCN, 05-2\/BK-TNCN, 05-3\/BK-TNCN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i b\u1ea3ng k\u00ea 05-1\/BK-TNCN doanh nghi\u1ec7p \u0111\u00e3 ghi sai MST c\u1ee7a 1 s\u1ed1 c\u00e1 nh\u00e2n l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng n\u00ean t\u1edd khai \u1edf tr\u1ea1ng th\u00e1i l\u1ed7i v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u1ea1i h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00e1ng 05\/2016, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t ho\u1eb7c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o sai s\u00f3t, \u0111\u1ec3 kh\u1eafc ph\u1ee5c l\u1ed7i, doanh nghi\u1ec7p c\u1ea7n khai b\u1ed5 sung t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (m\u1eabu s\u1ed1 05\/KK-TNCN) k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 \u0111\u1ec3 s\u1eeda l\u1ea1i th\u00f4ng tin MST \u0111\u00fang c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u0111\u00e3 ghi sai t\u1ea1i b\u1ea3ng k\u00ea 05-1\/BK-TNCN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>3. T\u1edd khai tr\u00f9ng s\u1ed1 l\u1ea7n k\u00ea khai b\u1ed5 sung trong c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf. <\/strong><\/span><\/span><\/h2>\n<p 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><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n t\u1edd khai ch\u00ednh th\u1ee9c (ch\u1ec9 ti\u00eau [02] l\u1ea7n \u0111\u1ea7u) c\u00f3 sai s\u00f3t th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai b\u1ed5 sung l\u1ea7n 1.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu ph\u00e1t hi\u1ec7n t\u1edd khai b\u1ed5 sung l\u1ea7n 1 v\u1eabn c\u00f3 sai s\u00f3t th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u1ed5 sung l\u1ea7n 2, \u2026 kh\u00f4ng l\u1eadp t\u1edd khai b\u1ed5 sung tr\u00f9ng l\u1ea7n trong c\u00f9ng 1 k\u1ef3 khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b. N\u1ed9i dung khai sai:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi ph\u00e1t hi\u1ec7n t\u1edd khai b\u1ed5 sung b\u1ecb sai s\u00f3t doanh nghi\u1ec7p khai l\u1ea1i nh\u01b0ng ghi s\u1ed1 l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung tr\u00f9ng v\u1edbi l\u1ea7n b\u1ed5 sung c\u1ee7a t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 g\u1eedi l\u1ea7n tr\u01b0\u1edbc trong c\u00f9ng 1 k\u1ef3 khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh s\u1eeda l\u1ed7i sai:<\/em><\/span><\/p>\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 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t v\u1edbi s\u1ed1 l\u1ea7n khai b\u1ed5 sung ph\u1ea3i b\u1eb1ng l\u1ea7n b\u1ed5 sung c\u1ee7a t\u1edd khai b\u1ed5 sung li\u1ec1n tr\u01b0\u1edbc<em> <u>c\u1ed9ng th\u00eam 1<\/u>. <\/em><\/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 n\u1ed9p tr\u00f9ng s\u1ed1 l\u1ea7n k\u00ea khai b\u1ed5 sung trong c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 15\/04\/2016, doanh nghi\u1ec7p n\u1ed9p t\u1edd khai 01\/GTGT ch\u00ednh th\u1ee9c th\u00e1ng 03\/2016. Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ng\u00e0y 22\/04\/2016 doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 n\u1ed9p t\u1edd khai b\u1ed5 sung l\u1ea7n 1. Ng\u00e0y 27\/4\/2016, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t n\u00ean ti\u1ebfp t\u1ee5c g\u1eedi t\u1edd khai b\u1ed5 sung nh\u01b0ng l\u1ea1i ghi t\u1edd khai b\u1ed5 sung l\u1ea7n 1 (th\u1ef1c ch\u1ea5t \u0111\u00e2y l\u00e0 t\u1edd khai b\u1ed5 sung l\u1ea7n 2).<\/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 g\u1eedi 2 t\u1edd khai b\u1ed5 sung l\u1ea7n 1, \u1ee9ng d\u1ee5ng ch\u1ec9 ti\u1ebfp nh\u1eadn t\u1edd khai l\u1ea7n 1 doanh nghi\u1ec7p g\u1eedi tr\u01b0\u1edbc, c\u00f2n t\u1edd khai ghi l\u1ea7n 1 m\u00e0 doanh nghi\u1ec7p g\u1eedi sau s\u1ebd 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: Doanh nghi\u1ec7p n\u1ed9p t\u1edd khai 01\/GTGT k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 3\/2016 v\u1edbi tr\u1ea1ng th\u00e1i l\u00e0 b\u1ed5 sung l\u1ea7n 2 c\u00f3 to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u nh\u01b0 t\u1edd khai b\u1ed5 sung l\u1ea7n 1 m\u00e0 doanh nghi\u00eap g\u1eedi \u0111i l\u1ea7n 2.<\/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 th\u1ef1c s\u1ef1 ch\u01b0a t\u1ef1 tin h\u00e3y tham gia c\u00e1c <a href=\"https:\/\/centax.dsoftware.vn\/lich-khai-giang-cac-khoa-hoc-cua-ke-toan-centax-trong-thang-07\/\">K<strong>ho\u00e1 h\u1ecdc k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh<\/strong> t\u1ea1i K\u1ebf to\u00e1n thu\u1ebf Centax\u00a0<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i ra c\u00e1c b\u1ea1n c\u1ea7n bi\u1ebft s\u1ed1 thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n c\u1ea7n k\u00ea khai nh\u01b0 n\u00e0o, c\u00e1c l\u1ed7i th\u01b0\u1eddng m\u1eafc ph\u1ea3i khi k\u00ea khai thu\u1ebf, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/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>\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\/loi-ke-khai-sai-trang-thai-to-khai-trung-va-cach-khac-phuc\/\">L\u1ed7i k\u00ea khai sai tr\u1ea1ng th\u00e1i t\u1edd khai, tr\u00f9ng v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c.<\/a><\/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>Nhi\u1ec1u doanh nghi\u1ec7p khi k\u00ea khai thu\u1ebf GTGT cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ho\u1eb7c khai thu\u1ebf TNCN v\u1eabn c\u00f2n l\u00fang t\u00fang khi g\u1eb7p sai s\u00f3t. K\u1ebf to\u00e1n thu\u1ebf Centax xin h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n s\u1eeda nh\u1eefng sai s\u00f3t n\u00e0y qua b\u00e0i vi\u1ebft: Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf GTGT d\u1ef1 \u00e1n, TNCN v\u00e0..<\/p>\n","protected":false},"author":7,"featured_media":14609,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1145,1987,2609,2610,2611,2612],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23448"}],"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=23448"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23448\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14609"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23448"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}