{"id":29857,"date":"2017-02-16T01:16:14","date_gmt":"2017-02-16T01:16:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29857"},"modified":"2017-03-16T23:48:31","modified_gmt":"2017-03-16T23:48:31","slug":"ke-khai-thue-voi-nhung-hoa-don-bo-sot","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29857","title":{"rendered":"K\u00ea khai thu\u1ebf v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/Hoa-don-bo-sot_Ke-toan-thue-centax.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-29873\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/Hoa-don-bo-sot_Ke-toan-thue-centax-248x300.jpg\" alt=\"Hoa don bo sot_Ke toan thue centax\" width=\"248\" height=\"300\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/Hoa-don-bo-sot_Ke-toan-thue-centax-248x300.jpg 248w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/02\/Hoa-don-bo-sot_Ke-toan-thue-centax.jpg 776w\" sizes=\"(max-width: 248px) 100vw, 248px\" \/><\/a>V\u00ec nhi\u1ec1u l\u00fd do, khi k\u00ea khai thu\u1ebf, doanh nghi\u1ec7p s\u1ebd b\u1ecf s\u00f3t nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o m\u00e0 kh\u00f4ng k\u00ea khai \u0111\u00fang k\u1ef3. H\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 sau, nh\u01b0ng nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t trong k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra, c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung 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 qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai thu\u1ebf v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t<\/span><\/strong><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. \u0110\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n 6, \u0110i\u1ec1u 1 Lu\u1eadt 31\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf GTGT quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">\u201cThu\u1ebf gi\u00e1 t<\/span>r<\/i><i><span lang=\"VI\">\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng n\u00e0o \u0111\u01b0\u1ee3c k<\/span>\u00ea<\/i><i><span lang=\"VI\"> khai, kh<\/span>\u1ea5<\/i><i><span lang=\"VI\">u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s<\/span>\u1ed1\u00a0<\/i><i><span lang=\"VI\">thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s<\/span>\u1ed1<\/i><i><span lang=\"VI\"> thu<\/span>\u1ebf<\/i><i> <span lang=\"VI\">gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o kh<\/span>i<\/i><i><span lang=\"VI\"> k\u00ea khai, kh<\/span>\u1ea5<\/i><i><span lang=\"VI\">u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b<\/span>\u1ed5<\/i><i> <span lang=\"VI\">sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b<\/span>\u1ed1<\/i><i> <span lang=\"VI\">quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu<\/span>\u1ebf<\/i><i><span lang=\"VI\">, thanh tra thu\u1ebf t<\/span>\u1ea1<\/i><i><span lang=\"VI\">i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf<\/i><i><span lang=\"VI\">.\u201d<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">\u201c2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch<\/span>\u00ed<\/i><i><span lang=\"VI\">nh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i <\/span>d<\/i><i><span lang=\"VI\">ung trong t<\/span>\u1edd<\/i><i><span lang=\"VI\"> khai thu<\/span>\u1ebf<\/i><i> <span lang=\"VI\">v\u00e0 n\u1ed9p \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb; t\u00e0i <\/span>l<\/i><i><span lang=\"VI\">i\u1ec7u q<\/span>u<\/i><i><span lang=\"VI\">y \u0111\u1ecbnh trong h<\/span>\u1ed3<\/i><i> <span lang=\"VI\">s\u01a1 khai thu<\/span>\u1ebf<\/i><i> <span lang=\"VI\">v\u1edbi c\u01a1 quan qu\u1ea3n <\/span>l\u00fd<\/i><i><span lang=\"VI\"> thu<\/span>\u1ebf.<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">Tr\u01b0\u1eddng h\u1ee3p sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo q<\/span>u<\/i><i><span lang=\"VI\">y \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u1ed3 <\/i><i><span lang=\"VI\">s\u01a1 khai thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu<\/span>\u1ebf<\/i><i><span lang=\"VI\"> v\u00e0o b<\/span>\u1ea5<\/i><i><span lang=\"VI\">t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a <\/span>l<\/i><i><span lang=\"VI\">\u1ea7n ti\u1ebfp theo, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu<\/span>\u1ebf<\/i><i><span lang=\"VI\">, c\u01a1 quan c<\/span>\u00f3<\/i><i><span lang=\"VI\"> th<\/span>\u1ea9<\/i><i><span lang=\"VI\">m quy<\/span>\u1ec1<\/i><i><span lang=\"VI\">n c\u00f4ng b<\/span>\u1ed1<\/i><i> <span lang=\"VI\">quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf.&#8221;<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecf s\u00f3t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 sau<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra t\u1ea1i DN<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. \u00a0\u0110\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t trong k\u1ef3\u00a0\u0111\u00e3 ki\u1ec3m tra, thanh tra thu\u1ebf.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">&#8220;Kh<\/span>i <\/i><i><span lang=\"VI\">c\u01a1 quan thu\u1ebf, c\u01a1 quan c<\/span>\u00f3<\/i><i><span lang=\"VI\"> th<\/span>\u1ea9<\/i><i><span lang=\"VI\">m quy<\/span>\u1ec1<\/i><i><span lang=\"VI\">n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed <\/span>l\u00fd <\/i><i><span lang=\"VI\">v\u1ec1<\/span><\/i><i><span lang=\"VI\"> thu<\/span>\u1ebf<\/i><i><span lang=\"VI\"> sau ki\u1ec3m tra, thanh tra; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf<\/i><i> <span lang=\"VI\">ph\u00e1t hi\u1ec7n h<\/span>\u1ed3<\/i><i><span lang=\"VI\"> s\u01a1 khai thu<\/span>\u1ebf<\/i><i> <span lang=\"VI\">\u0111\u00e3 n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra (li\u00ean quan \u0111<\/span>\u1ebf<\/i><i><span lang=\"VI\">n th\u1eddi k\u1ef3, ph\u1ea1m vi ki\u1ec3m tra, thanh <\/span>tr<\/i><i><span lang=\"VI\">a) c\u00f2n sai s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf<\/i><i> <span lang=\"VI\">\u0111\u01b0\u1ee3c t\u1ef1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh; vi\u1ec7c x\u1eed l\u00fd c\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 nguy\u00ean nh\u00e2n kh\u00e1ch quan, ch\u1ee7 quan c\u1ee7a vi\u1ec7c khai s\u00f3t, ch\u01b0a \u0111<\/span>\u00fa<\/i><i><span lang=\"VI\">ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh<\/span>\u201d.<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t trong k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra, v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung, n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e1t hi\u1ec7n nh\u1eefng sai s\u00f3t m\u1edbi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean nh\u00e2n sai s\u00f3t ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c k\u00ea khai b\u1ed5 sung.<\/span><\/li>\n<\/ul>\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 <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-92tct-kk-vv-ke-khai-hoa-don-bo-sot\/\">C\u00f4ng v\u0103n 92<\/a><span lang=\"VI\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-92tct-kk-vv-ke-khai-hoa-don-bo-sot\/\">\/TCT-KK<\/a>\u00a0<\/span><span lang=\"VI\">V\/v k\u00ea khai kh\u1ea5u tr\u1eeb thu<\/span>\u1ebf <span lang=\"VI\">GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t<\/span><\/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 b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/loai-hoa-don-co-phai-khai-bo-sung-lai-to-khai\/\">Lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 ph\u1ea3i khai b\u1ed5 sung l\u1ea1i t\u1edd khai?<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/to-khai-thue-tncn-co-lam-bo-sung-duoc-khong\/\">T\u1edd khai thu\u1ebf TNCN c\u00f3 l\u00e0m b\u1ed5 sung \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00ec nhi\u1ec1u l\u00fd do, khi k\u00ea khai thu\u1ebf, doanh nghi\u1ec7p s\u1ebd b\u1ecf s\u00f3t nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o m\u00e0 kh\u00f4ng k\u00ea khai \u0111\u00fang k\u1ef3. H\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung v\u00e0o k\u1ef3 sau, nh\u01b0ng nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t trong k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra, c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai..<\/p>\n","protected":false},"author":7,"featured_media":29873,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4154,4155],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29857"}],"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=29857"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29857\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29873"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29857"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}