{"id":30024,"date":"2017-03-12T09:15:40","date_gmt":"2017-03-12T09:15:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30024"},"modified":"2017-03-12T09:15:40","modified_gmt":"2017-03-12T09:15:40","slug":"cach-xac-dinh-ke-khai-thue-theo-thang-hay-quy-giua-chu-ky","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30024","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf theo th\u00e1ng hay qu\u00fd gi\u1eefa chu k\u1ef3"},"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\/03\/K\u1ef3-k\u00ea-khai-thu\u1ebf-GTGT.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-30104\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/K\u1ef3-k\u00ea-khai-thu\u1ebf-GTGT-300x155.jpg\" alt=\"K\u1ef3 k\u00ea khai thu\u1ebf GTGT\" width=\"300\" height=\"155\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/K\u1ef3-k\u00ea-khai-thu\u1ebf-GTGT-300x155.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/K\u1ef3-k\u00ea-khai-thu\u1ebf-GTGT.jpg 458w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>K\u00ea khai thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u00e1ng ho\u1eb7c qu\u00fd t\u00f9y theo doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Chu k\u1ef3 k\u00ea khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd l\u00e0 3 n\u0103m. Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p trong 1 ho\u1eb7c 2 n\u0103m gi\u1eefa chu k\u1ef3 \u0111\u00e3 ph\u00e1t hi\u1ec7n doanh thu c\u1ee7a m\u00ecnh thay \u0111\u1ed5i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 khai thu\u1ebf l\u00fac n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb 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;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf theo th\u00e1ng hay qu\u00fd gi\u1eefa chu k\u1ef3<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. K\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay qu\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo chu k\u1ef3 3 n\u0103m<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">C\u0103n c\u1ee9 \u0110i\u1ec1u 15 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-151tt-btc-huong-dan-thi-hanh-nghi-dinh-912014nd-cp-ve-viec-sua-doi-bo-sung-mot-so-dieu-tai-cac-nghi-dinh-quy-dinh-ve-thue\/\">Th\u00f4ng t\u01b0 s\u1ed1 151\/TT-BTC <\/a>ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b, Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/span> <span lang=\"VI\">v\u1ec1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">&#8220;Vi\u1ec7c th\u1ef1c hi\u1ec7n khai thu<\/span>\u1ebf<\/i><i><span lang=\"VI\"> theo qu<\/span>\u00fd<\/i><i><span lang=\"VI\"> hay theo th\u00e1ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m <\/span>d\u01b0\u01a1ng <\/i><i><span lang=\"VI\">l\u1ecbch v\u00e0 \u1ed5n \u0111\u1ecbnh theo chu k\u1ef3 3 n\u0103m. R<\/span>i<\/i><i><span lang=\"VI\">\u00eang chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111<\/span>\u1ea7<\/i><i><span lang=\"VI\">u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t<\/span>\u00ed<\/i><i><span lang=\"VI\">nh k\u1ec3 t\u1eeb ng\u00e0y 0<\/span>1<\/i><i><span lang=\"VI\">\/<\/span>1<\/i><i><span lang=\"VI\">0\/20<\/span>1<\/i><i><span lang=\"VI\">4 \u0111\u1ebfn h\u1ebft ng\u00e0y 3<\/span>1<\/i><i><span lang=\"VI\">\/<\/span>1<\/i><i><span lang=\"VI\">2\/20<\/span>1<\/i><i><span lang=\"VI\">6&#8243;<\/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, vi\u1ec7c k\u00ea khai thu\u1ebf theo th\u00e1ng hay qu\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ef1c hi\u1ec7n theo chu k\u1ef3 \u1ed5n \u0111\u1ecbnh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ef1c hi\u1ec7n theo chu k\u1ef3 \u1ed5n \u0111\u1ecbnh trong 3 n\u0103m<\/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 b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-nhat-ve-ke-khai-thue-gtgt-theo-thang-hay-theo-quy\/\">Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng hay theo qu\u00fd<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.\u00a0C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf theo th\u00e1ng hay qu\u00fd gi\u1eefa chu k\u1ef3<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">C\u0103n c\u1ee9 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 151\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b, Kho\u1ea3n 2 \u0110i\u1ec1u 11 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\">Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a><\/span> <span lang=\"VI\">v\u1ec1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">&#8220;- Trong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo th\u00e1ng, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c qua thanh tra, ki<\/span>\u1ec3<\/i><i><span lang=\"VI\">m tra, c\u01a1 quan thu<\/span>\u1ebf<\/i><i><span lang=\"VI\"> k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc <\/span>li\u1ec1n k\u1ec1 <\/i><i><span lang=\"VI\">c\u1ee7a chu k\u1ef3 khai thu\u1ebf <\/span>\u1ed5n <\/i><i><span lang=\"VI\">\u0111\u1ecbnh n\u00e0y t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu<\/span>\u1ed1<\/i><i><span lang=\"VI\">ng, ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf<\/i><i><span lang=\"VI\"> \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi<\/span>\u00e1<\/i><i><span lang=\"VI\"> tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 <\/span>\u1ed5<\/i><i><span lang=\"VI\">n \u0111\u1ecbnh \u0111\u00f3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd t\u1eeb n\u0103m ti<\/span>\u1ebf<\/i><i><span lang=\"VI\">p theo li<\/span>\u1ec1<\/i><i><span lang=\"VI\">n k<\/span>\u1ec1<\/i><i><span lang=\"VI\"> c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n ch\u1edd \u0111<\/span>\u1ebf<\/i><i><span lang=\"VI\">n h\u1ebft chu k\u1ef3 <\/span>\u1ed5<\/i><i><span lang=\"VI\">n \u0111\u1ecbnh.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">&#8230;<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Trong chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh theo qu\u00fd, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c qua thanh tra, ki\u1ec3m tra, c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf \u1ed5n \u0111\u1ecbnh n\u00e0y tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd c\u1ee7a chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u00f3 th\u00ec t\u1eeb n\u0103m ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n cho \u0111\u1ebfn h\u1ebft chu k\u1ef3 \u1ed5n \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng.<\/em><i><span lang=\"VI\">&#8220;<\/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, n\u1ebfu trong chu k\u1ef3 k\u00ea khai theo th\u00e1ng, ho\u1eb7c qu\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n, ho\u1eb7c qua thanh tra, ki\u1ec3m tra, c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a chu k\u1ef3 khai thu\u1ebf n\u00e0y, kh\u00f4ng nh\u01b0 x\u00e1c \u0111\u1ecbnh ban \u0111\u1ea7u, \u00a0th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn k\u00ea khai theo qu\u00fd, ho\u1eb7c th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m li\u1ec1n k\u1ec1 c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n t\u1edbi khi h\u1ebft chu k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u0103m 2016, h\u1ebft chu k\u1ef3 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ti\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. X\u00e1c \u0111\u1ecbnh doanh thu n\u0103m 2016 tr\u00ean 50 t\u1ef7, n\u00ean n\u0103m 2017 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai thu\u1ebf theo th\u00e1ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u0103m 2017, do \u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ho\u1eb7c do c\u01a1 quan thanh tra, ki\u1ec3m tra thu\u1ebf ph\u00e1t hi\u1ec7n, doanh thu n\u0103m 2016 d\u01b0\u1edbi 50 t\u1ef7. V\u1eady th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ebfp t\u1ee5c k\u00ea khai thu\u1ebf theo th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai thu\u1ebf theo qu\u00fd t\u1eeb n\u0103m 2018 t\u1edbi h\u1ebft n\u0103m 2019<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u0103m 2020, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c \u0111\u1ecbnh theo doanh thu n\u0103m 2019 \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo chu k\u1ef3 m\u1edbi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u \u00fd : Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd, c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 tr\u00ean \u0111\u1ec3 chuy\u1ec3n sang k\u00ea khai theo th\u00e1ng<\/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 c\u00f4ng v\u0103n s\u1ed1<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-360tct-kk-ve-viec-ke-khai-thue-theo-quy\/\">\u00a0360<span lang=\"VI\">\/TCT-<\/span>KK\u00a0<span lang=\"VI\">V\/v <\/span>k\u00ea khai thu\u1ebf theo qu\u00fd<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u00e1ng ho\u1eb7c qu\u00fd t\u00f9y theo doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Chu k\u1ef3 k\u00ea khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd l\u00e0 3 n\u0103m. Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p trong 1 ho\u1eb7c 2 n\u0103m gi\u1eefa chu k\u1ef3 \u0111\u00e3 ph\u00e1t hi\u1ec7n doanh thu c\u1ee7a m\u00ecnh thay \u0111\u1ed5i. Vi\u1ec7c..<\/p>\n","protected":false},"author":7,"featured_media":30104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4210],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30024"}],"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=30024"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30024\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30104"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30024"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}