{"id":27040,"date":"2016-11-11T01:55:58","date_gmt":"2016-11-11T01:55:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27040"},"modified":"2016-11-11T01:58:22","modified_gmt":"2016-11-11T01:58:22","slug":"thue-gtgt-truy-thu-co-duoc-khau-tru-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27040","title":{"rendered":"Thu\u1ebf GTGT truy thu c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?"},"content":{"rendered":"<div id=\"attachment_27083\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/truy-thu-thu\u1ebf-c\u00f3-\u0111\u01b0\u1ee3c-kh\u1ea5u-tr\u1eeb-thu\u1ebf-GTGT-\u0111\u1ea7u-v\u00e0o_-k\u1ebf-to\u00e1n-thu\u1ebf-Centax.png\"><img aria-describedby=\"caption-attachment-27083\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-27083\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/truy-thu-thu\u1ebf-c\u00f3-\u0111\u01b0\u1ee3c-kh\u1ea5u-tr\u1eeb-thu\u1ebf-GTGT-\u0111\u1ea7u-v\u00e0o_-k\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x159.png\" alt=\"Truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf _ K\u1ebf to\u00e1n thu\u1ebf Centax\" width=\"300\" height=\"159\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/truy-thu-thu\u1ebf-c\u00f3-\u0111\u01b0\u1ee3c-kh\u1ea5u-tr\u1eeb-thu\u1ebf-GTGT-\u0111\u1ea7u-v\u00e0o_-k\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x159.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/truy-thu-thu\u1ebf-c\u00f3-\u0111\u01b0\u1ee3c-kh\u1ea5u-tr\u1eeb-thu\u1ebf-GTGT-\u0111\u1ea7u-v\u00e0o_-k\u1ebf-to\u00e1n-thu\u1ebf-Centax.png 395w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-27083\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Truy thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Trong kinh doanh, v\u00ec nhi\u1ec1u l\u00fd do, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf GTGT b\u1edfi nh\u1eefng c\u01a1 quan c\u1ee7a nh\u00e0 n\u01b0\u1edbc. V\u1eady khi b\u1ecb truy thu thu\u1ebf GTGT, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf truy thu kh\u00f4ng? <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 v\u1ea5n \u0111\u1ec1 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;\">Thu\u1ebf GTGT truy thu c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT b\u1ecb truy thu do \u0111\u01a1n v\u1ecb kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 14 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC <\/a>ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c8. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 xu\u1ea5t d\u00f9ng hay c\u00f2n \u0111\u1ec3 trong kho.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf, khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, b\u1ecb truy thu, th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf n\u00ean b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 thu\u1ebf GTGT \u00a0b\u1ecb truy thu \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. \u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT truy thu, do c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng v\u0103n s\u1ed1 333\/TCT-CS ng\u00e0y 25\/1\/2011 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf GTGT v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ee7a c\u01a1 quan H\u1ea3i quan do \u201cKh\u00f4ng n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT\u201d nh\u01b0ng c\u01a1 quan H\u1ea3i quan kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u00e0y th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong th\u1eddi gian 6 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ecf s\u00f3t. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNDN.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo h\u01b0\u1edbng d\u1eabn tr\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf, do c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh thu\u1ebf, \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Kh\u00f4ng b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, ho\u1eb7c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #ff0000;\"><em><strong>L\u01b0u \u00fd<\/strong><\/em>:<\/span> Tr\u01b0\u1eddng h\u1ee3p truy thu thu\u1ebf, m\u00e0 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-333tct-cs-huong-dan-chinh-sach-thue\/\">C\u00f4ng v\u0103n\u00a0s\u1ed1 333\/TCT-CS ng\u00e0y\u00a0ng\u00e0y 25\/1\/2011<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-1964tct-cs-ve-viec-khau-tru-thue-gtgt-bi-truy-thu-khi-co-quan-thue-kiem-tra\/\">C\u00f4ng v\u0103n s\u1ed1 1964\/TCT-CS ng\u00e0y 9\/5\/2016<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Trong kinh doanh, v\u00ec nhi\u1ec1u l\u00fd do, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf GTGT b\u1edfi nh\u1eefng c\u01a1 quan c\u1ee7a nh\u00e0 n\u01b0\u1edbc. V\u1eady khi b\u1ecb truy thu thu\u1ebf GTGT, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf truy thu kh\u00f4ng? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua..<\/p>\n","protected":false},"author":7,"featured_media":27083,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3720,3721],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27040"}],"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=27040"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27040\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27083"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27040"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}