{"id":8344,"date":"2015-08-12T12:20:13","date_gmt":"2015-08-12T12:20:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8344"},"modified":"2015-08-14T07:25:57","modified_gmt":"2015-08-14T07:25:57","slug":"sai-sot-de-gap-phai-trong-cong-tac-ke-toan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8344","title":{"rendered":"Sai s\u00f3t d\u1ec5 g\u1eb7p ph\u1ea3i trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf"},"content":{"rendered":"

\"Sai<\/h2>\n
K\u1ebf to\u00e1n c\u1ea7n s\u1ef1 t\u1ec9 m\u1ec9 ch\u00fa \u0111\u00e1o \u0111\u00fang v\u00e0 chi ti\u1ebft t\u1edbi t\u1eebng con s\u1ed1, m\u1ed7i nghi\u1ec7p v\u1ee5, m\u1ed7i qu\u00e1 tr\u00ecnh \u0111\u1ec1u c\u1ea7n t\u1edbi c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea5y t\u1edd nhi\u1ec1u khi ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ec3 \u00fd t\u1edbi ho\u1eb7c kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc. M\u1ed9t sai s\u00f3t d\u00f9 r\u1ea5t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nhi\u1ec1u phi\u1ec1n ph\u1ee9c cho doanh nghi\u1ec7p, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 ti\u1ec1m \u1ea9n h\u1eadu qu\u1ea3 r\u1ea5t l\u1edbn trong t\u01b0\u01a1ng lai, K\u1ebf to\u00e1n Centax<\/a><\/strong>\u00a0xin gi\u1edbi thi\u1ec7u t\u1edbi c\u00e1c b\u1ea1n\u00a0nh\u1eefng sai s\u00f3t d\u1ec5 g\u1eb7p ph\u1ea3i trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf\u00a0<\/span><\/div>\n
\n

1. Khi mua ho\u00e1 \u0111\u01a1n:<\/strong><\/span><\/h2>\n

\u2666 Gi\u1ea5y gi\u1edbi thi\u1ec7u (GGT)<\/em><\/span>
\n – Kh\u00f4ng ghi r\u00f5 \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 mua ho\u00e1 \u0111\u01a1n (ch\u1ec9 ghi chung chung \u0111\u1ebfn li\u00ean h\u1ec7 c\u00f4ng t\u00e1c\u2026)<\/span>
\n – C\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 s\u1ed1 gi\u1ea5y gi\u1edbi thi\u1ec7u, ng\u00e0y, h\u1ecd t\u00ean v\u00e0 ch\u1ee9c v\u1ee5 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1eed \u0111i, t\u00ean ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0110\u1ea1i hi\u1ec7n ph\u00e1p lu\u1eadt, \u0111\u00f3ng \u0111\u1ea5u \u2026\u2026 kh\u00f4ng r\u00f5 r\u00e0ng. Nh\u00e2n vi\u00ean \u0111\u1ebfn mua ho\u00e1 \u0111\u01a1n :<\/span>
\n – Kh\u00f4ng mang theo CMND.<\/span>
\n – Khi g\u1ea7n h\u1ebft gi\u1edd h\u00e0nh ch\u00e1nh m\u1edbi \u0111\u1ebfn li\u00ean h\u1ec7 mua ho\u00e1 \u0111\u01a1n .<\/span>
\n – C\u1eed ng\u01b0\u1eddi kh\u00f4ng hi\u1ec3u bi\u1ebft v\u1ec1 ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb (nh\u01b0 b\u1ea3o v\u1ec7, t\u1ea1p v\u1ee5, nh\u00e2n vi\u00ean tr\u1ef1c \u0111i\u1ec7n tho\u1ea1i\u2026) \u0111i mua ho\u00e1 \u0111\u01a1n .<\/span>
\n – Kh\u00f4ng \u0111em theo Phi\u1ebfu theo d\u00f5i t\u00ecnh h\u00ecnh c\u1ea5p ph\u00e1t h\u00f3a \u0111\u01a1n ,<\/span>
\n – Kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u1edf k\u00fd g\u1ea7n nh\u1ea5t .<\/span>
\n – Ch\u01b0a chu\u1ea9n b\u1ecb con d\u1ea5u kh\u1eafc T\u00ean Doanh nghi\u1ec7p , M\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 \u0111\u00f3ng tr\u00ean li\u00ean 2 S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

2. Khi mua h\u00e0ng<\/strong><\/span><\/h2>\n

– Kh\u00f4ng nh\u1eadn ho\u00e1 \u0111\u01a1n t\u1ea1i n\u01a1i xu\u1ea5t h\u00e0ng m\u00e0 nh\u1eadn ho\u00e1 \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n \u0111em \u0111\u1ebfn -> d\u1ec5 b\u1ecb nh\u1eadn ho\u00e1 \u0111\u01a1n gi\u1ea3.<\/span><\/p>\n

3. Khi xu\u1ea5t h\u00e0ng<\/strong><\/span><\/h2>\n

– Kh\u00f4ng xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT \u0111\u1ed1i v\u1edbi H\u00e0ng h\u00f3a Xu\u1ea5t kh\u1ea9u ,<\/span>
\n – Kh\u00f4ng xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi doanh thu h\u00e0ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u.<\/span>
\n – Kh\u00f4ng l\u00f3t gi\u1ea5y carbon gi\u1eefa c\u00e1c li\u00ean.<\/span>
\n – Thi\u1ebfu ch\u1eef k\u00fd ng\u01b0\u1eddi mua tr\u00ean ho\u00e1 \u0111\u01a1n.<\/span>
\n – Kh\u00f4ng ghi thu\u1ebf su\u1ea5t thu\u1ebf GTGT . B\u00e1o c\u00e1o s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n : Kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n theo \u0111\u1ecbnh k\u1ef3.( Th\u00e1ng , Qu\u00fd , N\u0103m ) C\u00e1c b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n b\u00e1n ra, mua v\u00e0o Ghi kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u1ed9t m\u1ee5c theo qui \u0111\u1ecbnh.<\/span>
\n – C\u1ed9t ng\u00e0y ch\u1ee9ng t\u1eeb ghi kh\u00f4ng theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng 30\/01\/2002 (ghi sai l\u00e0 01\/30\/2002 ho\u1eb7c 30-Jan-02, 2002-01-30 v.v..)<\/span>
\n – Trong b\u1ea3ng k\u00ea HHDV b\u00e1n ra kh\u00f4ng ghi \u0111\u00fang th\u1ee9 t\u1ef1 s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng, kh\u00f4ng k\u00ea ho\u00e1 \u0111\u01a1n \u0111\u00e3 hu\u1ef9 v\u00e0o b\u1ea3ng k\u00ea, \u0111\u1ed3ng th\u1eddi c\u0169ng d\u1ec5 b\u1ecb k\u00ea khai tr\u00f9ng nhi\u1ec1u l\u1ea7n cho c\u00f9ng m\u1ed9t ho\u00e1 \u0111\u01a1n.<\/span>
\n – Kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ri\u00eang \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 b\u00e1n ra kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT (nh\u01b0 h\u00e0ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1)<\/span>
\n – Trong b\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n mua v\u00e0o kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ri\u00eang \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

4. K\u00ea khai thu\u1ebf<\/strong><\/span><\/h2>\n

\u2666\u00a0<\/em>K\u00ea khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng<\/em><\/span>
\n – Thi\u1ebfu ch\u1ec9 ti\u00eau 5 (d\u00f2ng thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span>
\n – Nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c d\u00f2ng l\u00e0m sai l\u1ec7ch n\u1ed9i dung c\u1ee7a t\u1edd khai.<\/span>
\n – Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n l\u00e0m cho nhi\u1ec1u c\u00f4ng ty kh\u00e1c nhau, khi l\u1eadp t\u1edd khai b\u1eb1ng m\u00e1y t\u00ednh qu\u00ean thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9 \u2026. c\u1ee7a c\u00f4ng ty.<\/span>
\n – G\u1ed9p doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra c\u1ee7a nhi\u1ec1u thu\u1ebf su\u1ea5t ghi chung v\u00e0o m\u1ed9t d\u00f2ng<\/span>
\n – Kh\u00f4ng t\u00ednh g\u1ed9p c\u1ea3 doanh thu c\u1ee7a HHDV kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0o ch\u1ec9 ti\u00eau 1.<\/span>
\n – C\u1ea5n tr\u1eeb s\u1ed1 thu\u1ebf ph\u00e1t sinh \u00e2m k\u1ef3 n\u00e0y v\u1edbi n\u1ee3 thu\u1ebf GTGT ch\u01b0a n\u1ed9p c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/span>
\n – T\u00ednh v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u theo th\u00f4ng b\u00e1o c\u1ee7a H\u1ea3i Quan, trong khi ch\u01b0a n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00f3.<\/span>
\n – K\u00ea khai kh\u1ea5u tr\u1eeb 3% \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT, ho\u1eb7c h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t nh\u01b0ng mua v\u1ec1 kh\u00f4ng ph\u1ea3i \u0111\u1ec3 b\u00e1n ra.<\/span>
\n – Kh\u00f4ng t\u00e1ch ri\u00eang b\u1ea3ng k\u00ea H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o c\u00f3 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ef7 l\u1ec7 3% . K\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng th\u00e1ng \u0111\u00e3 ch\u1eb7n tr\u1eeb t\u1ea1i ngu\u1ed3n :<\/span>
\n – H\u00e0ng th\u00e1ng \u0111\u00e3 ch\u1eb7n tr\u1eeb thu\u1ebf thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng chi\u1ebfm d\u1ee5ng kh\u00f4ng k\u00ea khai v\u00e0 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch k\u1ecbp th\u1eddi \u0111\u00fang theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p l\u1ec7nh thu\u1ebf thu nh\u1eadp.<\/span>
\n – Nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng l\u1eadp ri\u00eang t\u1edd khai ho\u1eb7c \u0111\u00e3 k\u00ea khai l\u1eabn l\u00f4n gi\u1eefa ng\u01b0\u1eddi Vi\u1ec7t Nam v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n \u2666 K\u00ea khai thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m :<\/em><\/span>
\n – Kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng k\u00ea khai \u0111\u00fang th\u1eddi gian theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf, b\u1ecb c\u01a1 quan thu\u1ebf nh\u1eafc nh\u1edf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span>
\n – \u0110\u01a1n v\u1ecb t\u00ednh: N\u1ed9i dung s\u1ed1 li\u1ec7u kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u00e3 ghi b\u00ean tr\u00ean bi\u1ec3u m\u1eabu. Kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed theo \u0111\u00fang m\u1eabu qui \u0111\u1ecbnh.<\/span>
\n \u2666 Quy\u1ebft to\u00e1n thu\u1ebf GTGT n\u0103m<\/em><\/span>
\n – D\u00f2ng thu\u1ebf ph\u1ea3i n\u1ed9p ghi t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u1ea7u ra, v\u00e0 d\u00f2ng thu\u1ebf \u0111\u00e3 n\u1ed9p ghi t\u1ed5ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span>
\n – D\u00f2ng thu\u1ebf \u0111\u00e3 n\u1ed9p n\u0103m quy\u1ebft to\u00e1n : Ghi sai l\u00e0 s\u1ed1 \u0111\u00e3 n\u1ed9p cho n\u0103m b\u00e1o c\u00e1o (bao g\u1ed3m c\u1ea3 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0o th\u00e1ng 1 n\u0103m sau n\u1ed9p cho th\u00e1ng 12 n\u0103m tr\u01b0\u1edbc). \u0110\u00fang ra l\u00e0 s\u1ed1 \u0111\u00e3 th\u1ef1c n\u1ed9p trong n\u0103m b\u00e1o c\u00e1o (bao g\u1ed3m nh\u1eefng ch\u1ee9ng t\u1eeb n\u1ed9p t\u1eeb ng\u00e0y 1\/1 \u0111\u1ebfn 31\/12 c\u1ee7a n\u0103m b\u00e1o c\u00e1o, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u1ed9p cho n\u0103m b\u00e1o c\u00e1o hay truy n\u1ed9p cho c\u00e1c n\u0103m tr\u01b0\u1edbc). H\u1ed3 s\u01a1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf :<\/span>
\n – Kh\u00f4ng thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, mua s\u1eafm TSC\u0110 kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n h\u1ee3p l\u1ec7. \u2013 Thi\u1ebfu b\u1ea3ng \u0111\u0103ng k\u00fd ti\u1ec1n l\u01b0\u01a1ng; h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng nh\u01b0ng thi\u1ebfu h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; b\u1ea3ng l\u01b0\u01a1ng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi k\u00fd nh\u1eadn.<\/span>
\n – Thi\u1ebfu b\u1ea3ng k\u00ea h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf (li\u1ec7t k\u00ea danh s\u00e1ch h\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m theo nh\u1eb1m tr\u00e1nh th\u1ea5t l\u1ea1c).<\/span>
\n – Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ee5 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 mi\u1ec5n gi\u1ea3m do \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 nh\u01b0ng qu\u00ean ho\u1eb7c kh\u00f4ng bi\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf; ho\u1eb7c ch\u1edd c\u01a1 quan thu\u1ebf \u0111\u1ebfn ki\u1ec3m tra \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m.<\/span>
\n \u2666\u00a0N\u1ed9p thu\u1ebf :<\/em><\/span>
\n – Ghi nh\u1ea7m t\u00ean ng\u01b0\u1eddi n\u1ed9p l\u00e0 t\u00ean c\u00e1 nh\u00e2n \u0111i n\u1ed9p ti\u1ec1n ( Ph\u1ea3i ghi t\u00ean ph\u00e1p nh\u00e2n Doanh nghi\u1ec7p ).<\/span>
\n – Kh\u00f4ng n\u1eafm r\u00f5 c\u00e1c qui \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a t\u1eebng s\u1eafc thu\u1ebf \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng n\u1ed9p tr\u01b0\u1edbc ng\u00e0y h\u1ebft h\u1ea1n, b\u1ecb c\u01a1 quan thu\u1ebf nh\u1eafc n\u1ed9p v\u00e0 b\u1ecb ph\u1ea1t n\u1ed9p ch\u1eadm.<\/span>
\n – Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc : Kh\u00f4ng ghi r\u00f5 t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean gi\u1ea5y n\u1ed9p ti\u1ec1n, thi\u1ebfu quan t\u00e2m \u00fd ngh\u0129a c\u1ee7a nh\u1eefng m\u00e3 hi\u1ec7u m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan (c\u1ea5p, ch\u01b0\u01a1ng, lo\u1ea1i, kho\u1ea3n, muc, ti\u1ec3u m\u1ee5c) \u0111\u1ec3 ghi cho \u0111\u00fang.<\/span>
\n – Khi ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p (kh\u00f4ng thu\u1ed9c c\u00e1c lo\u1ea1i thu\u1ebf th\u00f4ng th\u01b0\u1eddng) \u0111\u00e3 kh\u00f4ng l\u1eadp t\u1edd khai n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span>
\n – H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/span>
\n – Ngay sau khi l\u1eadp \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT, doanh nghi\u1ec7p \u0111\u00e3 kh\u00f4ng h\u1ea1ch to\u00e1n l\u00e0m gi\u1ea3m s\u1ed1 d\u01b0 n\u1ee3, kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi v\u00e0o t\u00e0i kho\u1ea3n ph\u1ea3i thu ph\u1ea3i tr\u00e3, m\u00e0 v\u1eabn \u0111\u1ec3 s\u1ed1 thu\u1ebf n\u1ea7y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb cho k\u1ef3 sau.<\/span>
\n – Ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, x\u1eed ph\u1ea1t\u2026 c\u1ee7a c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ngay v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, l\u00e0m s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n thanh to\u00e1n v\u1edbi ng\u00e2n s\u00e1ch kh\u00e1c bi\u1ec7t v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>
\n – S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng m\u00e1y vi t\u00ednh : \u0110\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng kh\u00f4ng in ra to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch ph\u00e1t sinh; s\u1ed5 \u0111\u00e3 in ra kh\u00f4ng c\u00f3 s\u1ed1 trang, kh\u00f4ng c\u00f3 gi\u00e1m \u0111\u1ed1c v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng k\u00fd; kh\u00f4ng t\u1ef1 \u0111\u00f3ng d\u1ea5u gi\u00e1p lai.<\/span>
\n \u2666\u00a0\u0110\u0103ng k\u00fd thu\u1ebf:<\/span>
\n – Thay \u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng, \u0111\u1ecba ch\u1ec9 kinh doanh , t\u00e0i kho\u1ea3n v\u00e0 ng\u00e2n h\u00e0ng , \u0111i\u1ec7n tho\u1ea1i, fax, e-mail\u2026. kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span>
\n – Ho\u00e0n thu\u1ebf GTGT<\/span>
\n \u2666\u00a0H\u1ed3 s\u01a1 ch\u1ee9ng minh h\u00e0ng xu\u1ea5t kh\u1ea9u :<\/em><\/span>
\n – Kh\u00f4ng thuy\u1ebft minh s\u1ef1 sai bi\u1ec7t gi\u1eefa ho\u00e1 \u0111\u01a1n v\u00e0 t\u1edd khai H\u1ea3i quan; gi\u1eefa ho\u00e1 \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span>
\n – Thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u .<\/span>
\n – Kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a H\u1ea3i quan t\u1ea1i \u00f4 47 c\u1ee7a t\u1edd khai H\u1ea3i quan .<\/span>
\n – V\u0103n th\u01b0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf (m\u1eabu 10\/GTGT) kh\u00f4ng x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (xu\u1ea5t kh\u1ea9u hay \u00e2m lu\u1ef9 k\u1ebf 3 th\u00e1ng v.v\u2026).<\/span>
\n – B\u1ea3ng k\u00ea khai t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf ph\u00e1t sinh \u0111\u1ec1 ngh\u1ecb ho\u00e0n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai h\u00e0ng th\u00e1ng (ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai nh\u1ea7m tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf).<\/span>
\n – Ph\u00f3 gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n k\u00fd t\u00ean v\u00e0o v\u0103n th\u01b0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 h\u1ee3p l\u1ec7.<\/span>
\n – T\u00e0i kho\u1ea3n \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n v\u00e0 t\u00ean ng\u00e2n h\u00e0ng \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

Xem th\u00eam:\u00a0<\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT
\n<\/a><\/span>Doanh nghi\u1ec7p mu\u1ed1n t\u1ea1m ng\u1eebng kinh doanh ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c g\u00ec?<\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Sai s\u00f3t d\u1ec5 g\u1eb7p ph\u1ea3i trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec? Trong b\u00e0i vi\u1ebft n\u00e0y K\u1ebf to\u00e1n Centax xin chia s\u1ebb n\u1ed9i dung tr\u00ean v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c b\u1ea1n trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/p>\n","protected":false},"author":7,"featured_media":8858,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1005],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8344"}],"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=8344"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8344\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8858"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8344"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}