{"id":7615,"date":"2022-11-21T10:53:13","date_gmt":"2022-11-21T03:53:13","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7615"},"modified":"2025-11-11T13:31:25","modified_gmt":"2025-11-11T06:31:25","slug":"huong-dan-hach-toan-dieu-chinh-giam-thue-gtgt-duoc-khau-tru","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/huong-dan-hach-toan-dieu-chinh-giam-thue-gtgt-duoc-khau-tru\/","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN H\u1ea0CH TO\u00c1N \u0110I\u1ec0U CH\u1ec8NH GI\u1ea2M THU\u1ebe GTGT \u0110\u01af\u1ee2C KH\u1ea4U TR\u1eea"},"content":{"rendered":"<p><em>\u201cKh\u1ea5u tr\u1eeb thu\u1ebf\u201d l\u00e0 thu\u1eadt ng\u1eef \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i c\u00e1c doanh nghi\u1ec7p. Ph\u1ea7n l\u1edbn k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ec1u quan t\u00e2m \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c n\u00e0y t\u1ea1i doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/em><\/p>\n<p><em>\u0110a s\u1ed1 k\u1ebf to\u00e1n thu\u1ebf h\u01b0\u1eddng xuy\u00ean g\u1eb7p ph\u1ea3i nhi\u1ec1u kh\u00f3 kh\u0103n khi \u0111\u1ed1i m\u1eb7t v\u1edbi v\u1ea5n \u0111\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf. Trong \u0111\u00f3, v\u1ea5n \u0111\u1ec1 \u0111au \u0111\u1ea7u nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n ph\u1ea3i k\u1ec3 \u0111\u1ebfn l\u00e0 c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/em><\/p>\n<p><em>D\u01b0\u1edbi \u0111\u00e2y, FTS s\u1ebd h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb \u00a0c\u00e1ch h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u1ed9t c\u00e1ch chu\u1ea9n nh\u1ea5t.<\/em><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7618 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/63cc2450-b9b3-4bdd-935c-2323126e165b.jpg\" alt=\"\" width=\"1242\" height=\"702\" \/><\/p>\n<p><strong>1.H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/strong><\/p>\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, khi k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>Trong qu\u00e1 tr\u00ecnh n\u00e0y, k\u1ebf to\u00e1n \u0111\u1ed3ng th\u1eddi ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n l\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u khai thu\u1ebf.<\/p>\n<p>Khi ph\u00e1t hi\u1ec7n sai s\u00f3t d\u1eabn \u0111\u1ebfn ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u2013 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n nhi\u1ec1u b\u01b0\u1edbc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u01b0a ra h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c nh\u1ea5t. K\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 chia vi\u1ec7c h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00e0nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p 1<\/em><\/strong><strong><em>: \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb do k\u1ebf to\u00e1n vi\u00ean g\u1eb7p\u00a0sai s\u00f3t trong khi nh\u1eadp t\u1edd khai thu\u1ebf<\/em><\/strong><\/p>\n<p>=&gt; L\u00fac n\u00e0y k\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i t\u1edd khai thu\u1ebf v\u00e0 kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n l\u1ea1i<\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p 2<\/em><\/strong><strong><em>: \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb do ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n b\u1ecb\u00a0sai s\u00f3t v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, th\u00e0nh ti\u1ec1n, gi\u00e1 b\u00e1n\u2026<\/em><\/strong><\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed3ng ngh\u0129a v\u1edbi gi\u1ea3m s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, do \u0111\u00f3 ph\u1ea3i ghi n\u1ee3 TK 331.<\/p>\n<ul>\n<li>N\u1ebfu h\u00f3a \u0111\u01a1n ch\u1ec9 b\u1ecb ghi sai s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, chi ph\u00ed mua v\u00e0o kh\u00f4ng b\u1ecb thay \u0111\u1ed5i, k\u1ebf to\u00e1n ghi:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 331<\/p>\n<p>C\u00f3 TK 1331<\/p>\n<ul>\n<li>N\u1ebfu h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c t\u00e0i s\u1ea3n \u0111\u1ea7u v\u00e0o b\u1ecb sai s\u00f3t c\u1ea3 v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 b\u00e1n, th\u00e0nh ti\u1ec1n d\u1eabn \u0111\u1ebfn sai gi\u00e1 tr\u1ecb, , k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y.\n<ul>\n<li>V\u1edbi h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, TSC\u0110 c\u00f2n trong kho, k\u1ebf to\u00e1n ghi:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>N\u1ee3 TK 331<\/p>\n<p>C\u00f3 TK 156, 211,\u2026.<\/p>\n<p>C\u00f3 TK 1331<\/p>\n<ul>\n<li>V\u1edbi h\u00e0ng \u0111\u00e3 b\u00e1n, k\u1ebf to\u00e1n ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/li>\n<\/ul>\n<p>N\u1ee3 Tk 331<\/p>\n<p>C\u00f3 TK 632<\/p>\n<p>C\u00f3 TK 1331<\/p>\n<ul>\n<li>V\u1edbi d\u1ecbch v\u1ee5 mua tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n l\u00e0m chi ph\u00ed, ho\u1eb7c c\u00e1c NVL, CCDC \u0111\u00e3 xu\u1ea5t, k\u1ebf to\u00e1n ghi:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 331<\/p>\n<p>C\u00f3 TK 154, 641, 642, 627, 622\u2026<\/p>\n<p>C\u00f3 TK 1331<\/p>\n<p>Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ea7u ra cu\u1ed1i k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau. N\u1ebfu ph\u00e1t sinh c\u00e1c kho\u1ea3n ch\u1eadm n\u1ed9p, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p b\u00ean d\u01b0\u1edbi.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc \u0111\u00f3 c\u00f4ng ty \u0111\u00e3 thanh to\u00e1n \u0111\u1ee7 ti\u1ec1n cho nh\u00e0 cung c\u1ea5p nh\u01b0ng sau khi x\u00e1c \u0111\u1ecbnh sai s\u00f3t h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng thu l\u1ea1i \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, k\u1ebf to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n th\u00eam m\u1ed9t b\u00fat to\u00e1n h\u1ea1ch to\u00e1n t\u0103ng chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu:<\/p>\n<p>N\u1ee3 TK 811<\/p>\n<p>C\u00f3 TK 331<\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p 3<\/em><\/strong><strong><em>: \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb do kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u00a0<\/em><\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 130\/2016\/TT-BTC, v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN.<\/p>\n<ul>\n<li>N\u1ebfu gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, k\u1ebf to\u00e1n ghi:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 811<\/p>\n<p>C\u00f3 TK 1331<\/p>\n<ul>\n<li>N\u1ebfu gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 811<\/p>\n<p>C\u00f3 TK 3331<\/p>\n<p>V\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ngo\u00e0i vi\u1ec7c n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf GTGT v\u00e0o NSNN l\u00e0 s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3 th\u00ec doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam m\u1ed9t kho\u1ea3n \u201cti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o NSNN\u201d do qu\u00e1 h\u1ea1n n\u1ed9p thu\u1ebf GTGT. M\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<p><em><strong>S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0o NSNN= S\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p *0,03%* s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/strong><\/em><\/p>\n<p>Trong \u0111\u00f3, th\u1eddi gian t\u00ednh ch\u1eadm n\u1ed9p t\u00ednh li\u00ean t\u1ee5c t\u1eeb ng\u00e0y ph\u00e1t sinh ch\u1eadm n\u1ed9p \u0111\u1ebfn ng\u00e0y ph\u00eda tr\u01b0\u1edbc li\u1ec1n k\u1ec1 ng\u00e0y ho\u00e0n thi\u1ec7n n\u1ed9p thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u1ec3 ho\u00e0n thi\u1ec7n n\u1ed9p thu\u1ebf cho NSNN s\u1edbm nh\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd \u1ea5n \u0111\u1ecbnh.<\/p>\n<p>K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea1t n\u1ed9p ch\u1eadm nh\u01b0 sau:<\/p>\n<p>N\u1ee3 TK 811<\/p>\n<p>C\u00f3 TK 3339<\/p>\n<p><strong>2.H\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/p>\n<p>Kh\u1ea5u tr\u1eeb thu\u1ebf v\u1ed1n l\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p b\u1edfi c\u00f4ng t\u00e1c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u00f3i ri\u00eang v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf n\u00f3i chung s\u1ebd gi\u00fap x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf GTGT c\u1ea7n n\u1ed9p. T\u1eeb \u0111\u00f3 ch\u1ed1ng th\u1ea5t thu thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN), \u0111\u1ed3ng th\u1eddi gi\u00fap \u0111\u1ea3m b\u1ea3o b\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf GTGT l\u00e0\u00a0<em>\u201c\u0111\u00e1nh ch\u1ee7 y\u1ebfu v\u00e0o ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5 cu\u1ed1i c\u00f9ng\u201d<\/em>.<\/p>\n<p>Trong qu\u00e1 tr\u00ecnh k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p c\u00e1c sai s\u00f3t d\u1eabn \u0111\u1ebfn ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. H\u1ed3 s\u01a1 khai b\u1ed5 sung hay h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u01b0\u1eddng bao g\u1ed3m c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd:<\/p>\n<ul>\n<li>T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 ph\u00e1t sinh sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>Bi\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u00fang m\u1eabu s\u1ed1 01\/KHBS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/li>\n<li>T\u00e0i li\u1ec7u k\u00e8m theo \u0111\u1ec3 gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong bi\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p>Theo kho\u1ea3n 8 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/p>\n<ul>\n<li>N\u1ebfu sai s\u00f3t xu\u1ea5t hi\u1ec7n l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung v\u00e0o m\u1ecdi th\u1eddi \u0111i\u1ec3m sau khi ph\u00e1t hi\u1ec7n sai s\u00f3t, tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh \u2013 ki\u1ec3m tra.<\/li>\n<\/ul>\n<p><em>V\u00ed d\u1ee5<\/em>: T\u1ea1i k\u1ef3 thu\u1ebf qu\u00fd III n\u0103m 2021, doanh nghi\u1ec7p B ph\u00e1t hi\u1ec7n c\u00f3 01 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ng\u00e0y 26\/03\/2021 ch\u01b0a k\u00ea khai v\u00e0o k\u1ef3 thu\u1ebf qu\u00fd I n\u0103m 2021.<\/p>\n<p>\u21d2\u00a0<em>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u00f3 v\u00e0o qu\u00fd hi\u1ec7n t\u1ea1i (qu\u00fd III n\u0103m 2021).<\/em><\/p>\n<ul>\n<li>N\u1ebfu sai s\u00f3t xu\u1ea5t hi\u1ec7n l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 xu\u1ea5t hi\u1ec7n sai s\u00f3t v\u00e0 ph\u1ea3i ch\u1ecbu ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean s\u1ed1 thu\u1ebf khai (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p><em>V\u00ed d\u1ee5<\/em>: T\u1ea1i k\u1ef3 thu\u1ebf qu\u00fd III n\u0103m 2021, doanh nghi\u1ec7p B ph\u00e1t hi\u1ec7n thi\u1ebfu 01 h\u00f3a \u0111\u01a1n ph\u00e1t sinh ng\u00e0y 06\/04\/2021 ch\u01b0a k\u00ea khai v\u00e0o k\u1ef3 thu\u1ebf qu\u00fd II n\u0103m 2021.<\/p>\n<p>\u21d2<em>\u00a0Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i t\u1edd khai thu\u1ebf GTGT c\u1ee7a qu\u00fd II n\u0103m 2021.<\/em><\/p>\n<ul>\n<li>T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng k\u1ef3 khai thu\u1ebf hi\u1ec7n t\u1ea1i lu\u00f4n ph\u1ea3i l\u1ea5y theo s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 (Ch\u1ec9 ti\u00eau 43) c\u1ee7a t\u1edd khai ch\u00ednh th\u1ee9c k\u1ef3 khai thu\u1ebf li\u1ec1n k\u1ec1 ph\u00eda tr\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p><em>V\u00ed d\u1ee5<\/em>: T\u1ea1i Qu\u00fd III n\u0103m 2021, doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau (ch\u1ec9 ti\u00eau 43) l\u00e0 15 tri\u1ec7u \u0111\u1ed3ng. Tuy nhi\u00ean, t\u1ea1i k\u1ef3 khai thu\u1ebf qu\u00fd IV n\u0103m 2021, k\u1ebf to\u00e1n vi\u00ean ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p b\u1ed5 sung t\u1edd khai qu\u00fd III d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u \u1edf ch\u1ec9 ti\u00eau 43 chuy\u1ec3n th\u00e0nh 12 tri\u1ec7u \u0111\u1ed3ng thay v\u00ec 15 tri\u1ec7u \u0111\u1ed3ng. L\u00fac n\u00e0y, ch\u1ec9 ti\u00eau 22 tr\u00ean t\u1edd khai thu\u1ebf GTGT qu\u00fd IV n\u0103m 2021 s\u1ebd l\u00e0 12 tri\u1ec7u \u0111\u1ed3ng v\u00e0 k\u1ebf to\u00e1n ghi th\u00eam \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 (ch\u1ec9 ti\u00eau 37) 3 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>Kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC c\u0169ng ch\u1ec9 r\u00f5 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p k\u00ea khai b\u1ed5 sung thu\u1ebf, trong \u0111\u00f3 c\u00f3 bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Theo \u0111\u00f3 c\u00f3 02 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb bao g\u1ed3m:<\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p 01<\/em><\/strong><strong>:\u00a0<em>K\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/em><\/strong><\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p 02<\/em><\/strong><strong>:\u00a0<em>K\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed3ng th\u1eddi l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/strong><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7617 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/4d5b6dc9-df5d-446c-9a73-77e4bd3076f1-1.jpg\" alt=\"\" width=\"1242\" height=\"645\" \/><\/p>\n<p>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y l\u00e0 v\u00f4 c\u00f9ng h\u1eefu \u00edch. \u0110\u1eb7c bi\u1ec7t, <a href=\"https:\/\/fts.com.vn\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/a>\u00a0\u00a0v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng mua- b\u00e1n h\u00e0ng, kho, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng \u2026. v\u00e0 nh\u1ea5t l\u00e0 t\u00ednh n\u0103ng v\u1ec1 thu\u1ebf s\u1ebd l\u00e0 l\u1ef1a ch\u1ecdn ho\u00e0n h\u1ea3o cho k\u1ebf to\u00e1n vi\u00ean. T\u00ednh n\u0103ng v\u1ec1 thu\u1ebf t\u1ea1o ra s\u1ef1 \u0111\u01a1n gi\u1ea3n, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 trong nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, c\u00e1c t\u00ednh n\u0103ng nh\u01b0:<\/p>\n<ul>\n<li>K\u00ea khai c\u00e1c h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a mua v\u00e0o v\u00e0 b\u00e1n ra.<\/li>\n<li>K\u00ea khai ch\u1ec9nh s\u1eeda, b\u1ed5 sung c\u00e1c h\u00f3a \u0111\u01a1n.<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng k\u1ebft xu\u1ea5t s\u1ed1 li\u1ec7u sang ph\u1ea7n m\u1ec1m k\u00ea khai thu\u1ebf.<\/li>\n<li>K\u1ebft n\u1ed1i ph\u00e2n h\u1ec7 k\u1ebf to\u00e1n ti\u1ec1n, mua h\u00e0ng, b\u00e1n h\u00e0ng.<\/li>\n<li>Khai th\u00e1c c\u00e1c b\u00e1o: T\u1edd khai thu\u1ebf, c\u00e1c b\u1ea3ng k\u00ea mua v\u00e0o b\u00e1n ra.<\/li>\n<\/ul>\n<p>l\u00e0 nh\u1eefng t\u00ednh n\u0103ng c\u1ea7n thi\u1ebft v\u00e0 s\u1ebd h\u1ed7 tr\u1ee3 t\u1ed1i \u0111a cho k\u1ebf to\u00e1n vi\u00ean trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u1ec1 thu\u1ebf. Anh\/ch\u1ecb k\u1ebf to\u00e1n vi\u00ean quan t\u00e2m t\u00ecm hi\u1ec3u v\u00e0 tr\u1ea3i nghi\u1ec7m b\u1ea3n demo <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/a> b\u1eb1ng c\u00e1ch li\u00ean h\u1ec7 hotline <strong>024.3748.0398.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cKh\u1ea5u tr\u1eeb thu\u1ebf\u201d l\u00e0 thu\u1eadt ng\u1eef \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i c\u00e1c doanh nghi\u1ec7p. Ph\u1ea7n l\u1edbn k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ec1u quan t\u00e2m \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c n\u00e0y t\u1ea1i doanh nghi\u1ec7p c\u1ee7a [&hellip;]<\/p>\n","protected":false},"featured_media":13593,"template":"","article_category":[10,13],"class_list":["post-7615","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13593"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7615"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}