{"id":24157,"date":"2016-07-22T03:06:13","date_gmt":"2016-07-22T03:06:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24157"},"modified":"2016-11-30T09:11:21","modified_gmt":"2016-11-30T09:11:21","slug":"cach-hach-toan-khi-khai-bo-sung-giam-chi-phi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24157","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n khi khai b\u1ed5 sung gi\u1ea3m chi ph\u00ed"},"content":{"rendered":"<div id=\"attachment_19494\" style=\"width: 338px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/xay-dung-thang-bang-luong-2016.jpg\"><img aria-describedby=\"caption-attachment-19494\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-19494 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/xay-dung-thang-bang-luong-2016-300x183.jpg\" alt=\"C\u00e1ch h\u1ea1ch to\u00e1n khi khai b\u1ed5 sung gi\u1ea3m chi ph\u00ed\" width=\"328\" height=\"203\" \/><\/a><p id=\"caption-attachment-19494\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1ch h\u1ea1ch to\u00e1n khi khai b\u1ed5 sung gi\u1ea3m chi ph\u00ed &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u00e1ng 11 n\u0103m 2015, em c\u00f3 k\u00ea khai b\u1ed5 sung c\u00e1c t\u1edd khai thu\u1ebf th\u00e1ng 4+9+10+11 n\u0103m 2013 ( do c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p l\u00fd ) d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf GTGT l\u00e0 12.586.009 \u0111, ph\u1ea1t ch\u1eadm n\u1ed9p. Th\u00e1ng 12 em \u0111\u00e3 n\u1ed9p \u0111\u1ee7 c\u1ea3 ti\u1ec1n thu\u1ebf GTGT v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p. Xin h\u1ecfi, em ph\u1ea3i h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1.C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p:<\/span><\/strong><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c x\u1eed ph\u1ea1t:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi n\u1ed9p ti\u1ec1n ph\u1ea1t:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 3339, 338<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 c\u00e1c TK 111, 112\u2026<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 6\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 18\/06\/2014 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u201cC\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb lo\u1ea1i ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.\u201d<\/span><\/p>\n<h2><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2. C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf b\u1ecb truy thu:<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo C\u00f4ng v\u0103n 13521\/CT-TTHT H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ed1 thu\u1ebf truy thu th\u00eam qua ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">-Sau khi quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ph\u1ea3i truy th\u00ec n\u1ed9p th\u00eam s\u1ed1 thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN, th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd truy thu, c\u00e1c b\u1ea1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf GTGT b\u1ecb truy thu:<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 4211 \u2013 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<h2><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">4. C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf TNDN b\u1ecb truy thu:<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 4211 \u2013 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 TK 3334 \u2013 Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/span><\/p>\n<h2><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">5. C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf TNCN b\u1ecb truy thu:<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">+ N\u1ebfu kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u1ef3 n\u00e0y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 334 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 TK 3335 \u2013 Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">+ N\u1ebfu do C\u00f4ng ty ph\u1ea3i tr\u1ea3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 4211 \u2013 L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 TK 3335 \u2013 Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u01b0 v\u1eady, b\u1ea1n c\u00f3 th\u1ec3 c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n tr\u00ean \u0111\u1ecbnh kho\u1ea3n cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh c\u1ee7a C\u00f4ng ty m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-ke-khai-thue-va-khai-bo-sung-ho-so-khai-thue\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf v\u00e0 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gia-tri-gia-tang\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-chinh-bo-sung-to-khai-thue-cua-nhung-nam-co-sai-sot\/\">\u0110i\u1ec1u ch\u1ec9nh b\u1ed5 sung t\u1edd khai thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m c\u00f3 sai s\u00f3t<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: Th\u00e1ng 11 n\u0103m 2015, em c\u00f3 k\u00ea khai b\u1ed5 sung c\u00e1c t\u1edd khai thu\u1ebf th\u00e1ng 4+9+10+11 n\u0103m 2013 ( do c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p l\u00fd ) d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf GTGT l\u00e0 12.586.009 \u0111, ph\u1ea1t ch\u1eadm n\u1ed9p. Th\u00e1ng 12 em \u0111\u00e3 n\u1ed9p \u0111\u1ee7 c\u1ea3 ti\u1ec1n thu\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":19494,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3088,3089],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24157"}],"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=24157"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24157\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19494"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24157"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}