{"id":7705,"date":"2015-08-10T13:04:57","date_gmt":"2015-08-10T13:04:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7705"},"modified":"2016-12-13T06:56:55","modified_gmt":"2016-12-13T06:56:55","slug":"huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7705","title":{"rendered":"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"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-7785\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/k\u00ea-khai-b\u1ed5-sung-thu\u1ebf-GTGT-300x195.jpg\" alt=\"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 - \u1ea3nh ch\u00ednh\" width=\"249\" height=\"162\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/k\u00ea-khai-b\u1ed5-sung-thu\u1ebf-GTGT-300x195.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/k\u00ea-khai-b\u1ed5-sung-thu\u1ebf-GTGT-1024x664.jpg 1024w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/k\u00ea-khai-b\u1ed5-sung-thu\u1ebf-GTGT.jpg 2000w\" sizes=\"(max-width: 249px) 100vw, 249px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang trong vi\u1ec7c k\u00ea khai b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT<strong>.\u00a0<a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a><\/strong> xin 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 tr\u00ean ph\u1ea7n m\u1ec1m HTKK 3.3.4 m\u1edbi nh\u1ea5t cho c\u00e1c b\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Nguy\u00ean t\u1eafc k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 th\u1ef1c hi\u1ec7n khi \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, khi doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf thanh, ki\u1ec3m tra thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n 1 ch\u01b0a \u0111\u00fang, th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh l\u1ea7n 2, 3. S\u1ed1 li\u1ec7u \u0111\u1ec3 so s\u00e1nh l\u1ea7n khai b\u1ed5 sung sau, l\u00e0 s\u1ed1 li\u1ec7u c\u1ee7a t\u1edd khai b\u1ed5 sung tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 \u0111i\u1ec3u ch\u1ec9nh b\u1ed5 sung v\u00e0o th\u00e1ng c\u00f3 sai s\u00f3t, v\u00e0 th\u00e1ng ph\u00e1t hi\u1ec7n sai s\u00f3t. Nh\u1eefng th\u00e1ng kh\u00e1c kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sai s\u00f3t th\u00e1ng n\u00e0o th\u00ec khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh th\u00e1ng \u0111\u00f3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sai s\u00f3t ch\u1ec9 ti\u00eau n\u00e0o, th\u00ec khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ch\u1ec9 ti\u00eau \u0111\u00f3 theo s\u1ed1 \u0111\u00fang<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung c\u00f3 ch\u00eanh l\u1ec7ch v\u1ec1 thu\u1ebf th\u00ec ph\u1ea7n m\u1ec1m HTKK m\u1edbi cho m\u1eabu 01\/KHBS<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu sai s\u00f3t kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf, th\u00ec l\u00e0m t\u1edd khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a th\u00e1ng c\u00f3 sai s\u00f3t g\u1eedi c\u01a1 quan thu\u1ebf, k\u00e8m c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb sai s\u00f3t c\u1ee7a c\u00e1c th\u00e1ng c\u00f3 sai s\u00f3t v\u1edbi nhau<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u00ec mang ti\u1ec1n \u0111i n\u1ed9p, ho\u1eb7c b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba v\u00e0o k\u1ef3 sau<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, th\u00ec \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau 37.38 c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. H\u01b0\u01a1\u0301ng d\u00e2\u0303n ca\u0301ch k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung thu\u1ebf GTGT<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. Sai s\u00f3t khi ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai trong k\u1ef3<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed d\u1ee5 :<\/strong>\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">DN A n\u00f4\u0323p t\u01a1\u0300 khai thu\u00ea\u0301 GTGT theo qu\u00fd.\u00a0 N\u1ed9p t\u1edd khai qu\u00fd 2 v\u00e0o ng\u00e0y 15\/07\/2015, nh\u01b0ng \u0111\u00ea\u0301n nga\u0300y 28\/07\/2015 thi\u0300 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ca\u0301ch x\u01b0\u0309 ly\u0301 :<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Va\u0300o tr\u01b0\u0323c ti\u00ea\u0301p t\u01a1\u0300 khai qu\u00fd 2 n\u0103m 2015, ch\u1ecdn \u201c T\u1edd khai l\u1ea7n \u0111\u1ea7u\u201d\u00a0 s\u01b0\u0309a la\u0323i theo s\u1ed1\u00a0 \u0111u\u0301ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u1ed9p l\u1ea1i t\u1edd khai \u0111\u00e3 khai l\u1ea1i. C\u01a1 quan thu\u1ebf s\u1ebd ch\u1ea5p nh\u1eadn t\u1edd khai cu\u1ed1i c\u00f9ng trong h\u1ea1n n\u1ed9p t\u1edd khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kh\u00f4ng ph\u1ea3i l\u00e0 k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh, ch\u1ec9 l\u00e0 khai l\u1ea1i \u201c T\u1edd khai l\u1ea7n \u0111\u1ea7u\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. Sai s\u00f3t\u00a0<\/strong><strong>kh\u00f4ng l\u00e0m thay \u0111\u1ed5i\u00a0<\/strong><strong>s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u0103\u0323c \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u00ed d\u1ee5<\/em><strong><em>: <\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khai sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai M\u1eabu 01\/GTGT; khai sai doanh thu mua h\u00e0ng ho\u1eb7c b\u00e1n h\u00e0ng, sai tr\u00ean b\u1ea3ng k\u00ea<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>a. N\u1ebfu ph\u00e1t hi\u1ec7n\u00a0<\/strong><strong>khi ch\u01b0a h\u1ebft h\u1ea1n<\/strong><strong>\u00a0<\/strong><strong>n\u1ed9p t\u1edd khai:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><u>C\u00e1ch x\u1eed l\u00fd<\/u> : X\u1eed l\u00fd nh\u01b0 tr\u01b0\u1eddng h\u1ee3p 1.1<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>b. N\u1ebfu ph\u00e1t hi\u1ec7n khi\u00a0<\/strong><strong>\u0111\u00e3 h\u1ebft h\u1ea1n<\/strong><strong>\u00a0<\/strong><strong>n\u1ed9p t\u1edd khai:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><u>Ca\u0301ch x\u01b0\u0309 ly\u0301:<\/u><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u01a1\u0301c 1:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; V\u00e0o t\u1edd khai c\u1ee7a k\u1ef3 c\u00f3 sai s\u00f3t,\u00a0 s\u1eeda c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai cho \u0111\u00fang\u00a0(Cho\u0323n &#8220;<strong>T\u01a1\u0300 khai l\u00e2\u0300n \u0111\u00e2\u0300u<\/strong>&#8220;, v\u00e0 khai l\u1ea1i s\u1ed1 \u0111\u00fang)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u01a1\u0301c 2:\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><u>L\u1eadp 1 b\u1ed9 h\u1ed3 s\u01a1 n\u1ed9p cho c\u01a1 quan thu\u1ebf, bao g\u1ed3m:<\/u><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0+ T\u01a1\u0300 khai thu\u00ea\u0301 va\u0300 phu\u0323 lu\u0323c ke\u0300m theo cu\u0309a ky\u0300 \u0111a\u0303 k\u00ea khai sai (<em>La\u0300 t\u01a1\u0300 khai \u0111a\u0303 n\u00f4\u0323p tr\u01b0\u01a1\u0301c \u0111o\u0301)<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0+\u00a0T\u01a1\u0300 khai thu\u00ea\u0301 va\u0300 phu\u0323 lu\u0323c ke\u0300m theo \u0111a\u0303 \u0111\u01b0\u01a1\u0323c \u0111i\u00ea\u0300u chi\u0309nh la\u0323i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0+ B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu s\u1ed1 01\/KHBS (<em>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/em>)<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.3. Sai s\u00f3t l\u00e0m<\/strong>\u00a0<strong>thay \u0111\u1ed5i s\u1ed1 ti\u1ec1n thu\u1ebf<\/strong>\u00a0<strong>ph\u1ea3i n\u1ed9p ho\u0103\u0323c \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300:<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0&#8211; K\u00ea khai th\u01b0\u0300a ho\u0103\u0323c thi\u00ea\u0301u hoa\u0301 \u0111\u01a1n \u0111\u00e2\u0300u ra, \u0111\u00e2\u0300u va\u0300o<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0&#8211; K\u00ea khai sai s\u00f4\u0301 ti\u00ea\u0300n, sai thu\u00ea\u0301 thu\u00ea\u0301 su\u00e2\u0301t, sai ti\u00ea\u0300n thu\u00ea\u0301<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>a. N\u1ebfu ph\u00e1t hi\u1ec7n\u00a0<\/strong><strong>khi ch\u01b0a h\u1ebft h\u1ea1n<\/strong><strong>\u00a0<\/strong><strong>n\u1ed9p t\u1edd khai:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><u>C\u00e1ch x\u1eed l\u00fd<\/u> : X\u1eed l\u00fd nh\u01b0 tr\u01b0\u1eddng h\u1ee3p 1.1<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>b. N\u1ebfu ph\u00e1t hi\u1ec7n khi\u00a0<\/strong><strong>\u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n<\/strong><strong>\u00a0<\/strong><strong>n\u1ed9p t\u1edd khai:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><u>Ca\u0301ch x\u01b0\u0309 ly\u0301:<\/u><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ca\u0301c ba\u0323n pha\u0309i l\u00e2\u0323p t\u01a1\u0300 khai b\u00f4\u0309 sung thu\u00ea\u0301 GTGT, cu\u0323 th\u00ea\u0309 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 1:\u00a0<\/strong>\u0110\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m HTKK . <strong>\u00a0<\/strong>Ch\u1ecdn<strong>\u00a0<\/strong>k\u1ef3 k\u00ea khai c\u00f3 sai s\u00f3t v\u00e0 ch\u1ecdn<strong>\u201cT\u1edd khai b\u1ed5 sung\u201d<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-7769\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-1.jpg\" alt=\"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 - \u1ea3nh 1\" width=\"523\" height=\"331\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-1.jpg 523w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-1-300x190.jpg 300w\" sizes=\"(max-width: 523px) 100vw, 523px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"color: #ff0000;\">L\u01b0u \u00fd : <\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ebfu tr\u00ean ph\u1ea7n m\u1ec1m c\u1ee7a m\u00e1y b\u1ea1n d\u00f9ng, ch\u01b0a c\u00f3 b\u1ea3n k\u00ea l\u1ea7n \u0111\u1ea7u, th\u00ec b\u1ea1n ph\u1ea3i k\u00ea khai l\u1ea1i t\u1edd khai m\u1eabu 01\/GTGT c\u1ee7a l\u1ea7n \u0111\u1ea7u, m\u1edbi m\u1edf \u0111\u01b0\u1ee3c <strong>\u201cT\u1edd khai b\u1ed5 sung\u201d<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Th\u1ef1c hi\u1ec7n k\u00ea khai b\u00f4\u0309 sung \u0111i\u00ea\u0300u chi\u0309nh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>1. N\u1ebfu\u00a0qu\u00ean kh\u00f4ng nh\u00e2\u0323p s\u00f4\u0301 thu\u00ea\u0301 GTGT co\u0300n \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 k\u1ef3 tr\u01b0\u1edbc chuy\u00ea\u0309n sang<\/em> thi\u0300 nh\u00e2\u0323p va\u0300o \u00a0<strong>Ch\u1ec9 ti\u00eau [22]<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. N\u1ebfu sai s\u00f3t \u1edf h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/ gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean c\u1ea3 3 ch\u1ec9 ti\u00eau l\u00e0:<strong>\u00a0<\/strong><strong>Ch\u1ec9 ti\u00eau [23], [24] v\u00e0 [25].<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed d\u1ee5 1<\/strong>: Th\u00e1ng 5\/2015 c\u00e1c b\u1ea1n k\u00ea khai sai s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, thi\u1ebfu 10.000.000, thu\u1ebf GTGT: 1.000.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Nh\u01b0 v\u1eady c\u00e1c b\u1ea1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u1edf 3 ch\u1ec9 ti\u00eau nh\u01b0 sau:\u00a0<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Ch\u1ec9 ti\u00eau [23] = 150.000.000+ 10.000.000<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Ch\u1ec9 ti\u00eau [24] = 15.000.000+ 1.000.000<br \/>\nCh\u1ec9 ti\u00eau [25] =15.000.000+ 1.000.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd : <\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ebfu s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u1ea7u v\u00e0o \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u1ea3 m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec ch\u1ec9 ti\u00eau 25 ph\u1ea3i ph\u00e2n b\u1ed5 theo doanh thu c\u1ee7a m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf <strong>\u00a0<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Minh h\u1ecda:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai l\u1ea7n \u0111\u1ea7u:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-7770\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-2.jpg\" alt=\"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 - \u1ea3nh 2\" width=\"631\" height=\"375\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-2.jpg 631w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-2-300x178.jpg 300w\" sizes=\"(max-width: 631px) 100vw, 631px\" \/><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai sau khi \u0111i\u1ec1u ch\u1ec9nh :<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-7772 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-3.jpg\" alt=\"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 - \u1ea3nh 3\" width=\"630\" height=\"400\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-3.jpg 630w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-3-300x190.jpg 300w\" sizes=\"(max-width: 630px) 100vw, 630px\" \/><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>3. N\u1ebfu sai s\u00f3t l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, \u00a0gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb:\u00a0<strong>Ch\u1ec9 ti\u00eau [29] \u0111\u1ebfn Ch\u1ec9 ti\u00eau [33]<\/strong>. (Theo ca\u0301c m\u01b0\u0301c thu\u00ea\u0301 su\u00e2\u0301t tr\u00ean hoa\u0301 \u0111\u01a1n)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed D\u1ee5 2<\/strong>: Th\u00e1ng 5\/2015 c\u00e1c b\u1ea1n k\u00ea khai sai 1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, c\u1ee5 th\u1ec3 l\u00e0 k\u00ea khai th\u1eeba: 15.000.000, thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10%. Thu\u1ebf GTGT l\u00e0\u00a0 1.500.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00e1c b\u1ea1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u1ea3m ti\u00eau 32 v\u00e0 33 nh\u01b0 sau :<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>Ch\u1ec9 ti\u00eau [32] = 500.000.000- 15.000.000<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>Ch\u1ec9 ti\u00eau [33] =50.000.000 \u2013 1.500.000<\/strong><strong>\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Minh h\u1ecda :<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai tr\u01b0\u1edbc ban \u0111\u1ea7u<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-7773\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-4.jpg\" alt=\"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 - \u1ea3nh 4\" width=\"644\" height=\"378\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-4.jpg 644w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-4-300x176.jpg 300w\" sizes=\"(max-width: 644px) 100vw, 644px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai sau khi \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-7774\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-5.jpg\" alt=\"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 - \u1ea3nh 5\" width=\"633\" height=\"411\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-5.jpg 633w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-5-300x195.jpg 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Sau khi k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh xong c\u00e1c b\u1ea1n \u1ea5n \u201c<strong>T\u1ed5ng h\u1ee3p KHBS\u201d<\/strong>\u00a0ho\u0103\u0323c \u00e2\u0301n :&#8221;<strong>Ghi<\/strong>&#8220;. HTKK s\u1ebd cho c\u00e1c b\u1ea1n s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai KHBS<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0 X\u01b0\u0309 ly\u0301 k\u00ea\u0301t qua\u0309 sau khi khai b\u00f4\u0309 sung:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; M\u00e0n h\u00ecnh s\u1ebd xu\u1ea5t hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-7776\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-6.jpg\" alt=\"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 - \u1ea3nh 6\" width=\"626\" height=\"353\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-6.jpg 626w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/ke-khai-bo-sung-dieu-chinh-6-300x169.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>1. K\u00ea khai b\u1ed5 sung l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sai s\u00f3t<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>N\u00ea\u0301u s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u1edf Ch\u1ec9 ti\u00eau \u00a0[40] &gt; 0\u00a0(T\u1ee9c l\u00e0 t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3 sai s\u00f3t)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110i n\u00f4\u0323p s\u00f4\u0301 ti\u00ea\u0300n thu\u00ea\u0301 \u0111o\u0301 va\u0300 ti\u00ea\u0300n pha\u0323t ch\u00e2\u0323m n\u00f4\u0323p ti\u00ea\u0300n thu\u00ea\u0301 \u00a0(Ph\u00e2\u0300n m\u00ea\u0300m \u0111a\u0303 t\u01b0\u0323 ti\u0301nh s\u00f4\u0301 nga\u0300y ch\u00e2\u0323m n\u00f4\u0323p va\u0300 s\u00f4\u0301 ti\u00ea\u0300n pha\u0323t \u01a1\u0309 d\u01b0\u01a1\u0301i ph\u00e2\u0300n B tr\u00ean Ba\u0309n gia\u0309i tri\u0300nh)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u00ea\u0301u s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u1edf Ch\u1ec9 ti\u00eau [40]\u00a0&lt; 0\u00a0(L\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3 sai s\u00f3t):<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo\u00a0ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><strong>\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu k\u00ea khai b\u1ed5 sung l\u00e0m t\u0103ng, gi\u1ea3m Ch\u1ec9 ti\u00eau [40] tr\u00ean t\u1edd khai 01\/ KHBS (T\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sai s\u00f3t):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p mang s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111i n\u1ed9p, ho\u1eb7c theo d\u00f5i s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 b\u00f9 tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf k\u1ef3 sau. <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111i\u1ec3u ch\u1ec9nh v\u00e0o th\u00e1ng ph\u00e1t hi\u1ec7n sai s\u00f3t<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. K\u00ea khai b\u1ed5 sung l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0N\u00ea\u0301u s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u1edfch\u1ec9 ti\u00eau [43]\u00a0&gt; 0\u00a0(T\u1ee9c l\u00e0 t\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau):<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Nh\u1eadp\u00a0s\u1ed1 ti\u1ec1n thu\u1ebf \u0111o\u0301\u00a0v\u00e0o\u00a0Ch\u1ec9 ti\u00eau [38]\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGTc\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0N\u00ea\u0301u s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u1edf Ch\u1ec9 ti\u00eau [43]\u00a0&lt; 0\u00a0(T\u1ee9c l\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf GTGT\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau):<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Nh\u1eadp\u00a0s\u1ed1 ti\u1ec1n thu\u1ebf \u0111o\u0301\u00a0v\u00e0o\u00a0Ch\u1ec9 ti\u00eau [37]\u00a0tr\u00ean t\u1edd khai\u00a0tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd<\/strong> : Sau khi k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh,<strong> kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y ch\u1ec9 ti\u00eau [41]<\/strong> tr\u00ean t\u1edd khai M\u1eabu 01\/GTGT c\u1ee7a th\u00e1ng c\u00f3 sai s\u00f3t, <strong>\u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau [22] <\/strong>c\u1ee7a th\u00e1ng li\u1ec1n k\u1ec1 th\u00e1ng c\u00f3 sai s\u00f3t, m\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch v\u00e0o ch\u1ec9 ti\u00eau 37 ho\u1eb7c 38 c\u1ee7a k\u1ef3 k\u00ea khai ph\u00e1t hi\u1ec7n sai s\u00f3t nh\u00e9 c\u00e1c b\u1ea1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam: <a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-lap-to-khai-thue-gtgt-theo-phuong-phap-khau-tru-theo-mau-01gtgt\/\">C\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb theo m\u1eabu 01\/GTGT tr\u00ean HTKK<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-lap-to-khai-gtgt-theo-phuong-phap-truc-tiep-tren-doanh-thu-tren-htkk\/\">C\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu tr\u00ean HTKK<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin 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 tr\u00ean ph\u1ea7n m\u1ec1m HTKK 3.3.2 m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":7923,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[924],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7705"}],"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=7705"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7705\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7923"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7705"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}