{"id":7734,"date":"2022-12-22T13:35:31","date_gmt":"2022-12-22T06:35:31","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7734"},"modified":"2025-11-11T11:37:05","modified_gmt":"2025-11-11T04:37:05","slug":"doi-voi-cac-chi-nhanh-khac-tinh-thi-ke-khai-hoa-don-dien-tu-dau-vao-nhu-the-nao","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/doi-voi-cac-chi-nhanh-khac-tinh-thi-ke-khai-hoa-don-dien-tu-dau-vao-nhu-the-nao\/","title":{"rendered":"\u0110\u1ed0I V\u1edaI C\u00c1C CHI NH\u00c1NH KH\u00c1C T\u1ec8NH TH\u00cc K\u00ca KHAI H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec \u0110\u1ea6U V\u00c0O NH\u01af TH\u1ebe N\u00c0O ?"},"content":{"rendered":"

\"\"<\/p>\n

K\u00ea khai\u00a0h\u00f3a <\/em>\u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o<\/em>\u00a0l\u00e0 m<\/em>\u1ed9<\/em>t trong nh<\/em>\u1eef<\/em>ng y\u00eau c<\/em>\u1ea7<\/em>u b<\/em>\u1eaf<\/em>t bu<\/em>\u1ed9<\/em>c <\/em>\u0111\u1ed1<\/em>i v<\/em>\u1edb<\/em>i c\u00e1c doanh nghi<\/em>\u1ec7<\/em>p, <\/em>\u0111\u01a1<\/em>n v<\/em>\u1ecb<\/em> kinh doanh. V<\/em>\u1ead<\/em>y tr<\/em>\u01b0\u1edd<\/em>ng h<\/em>\u1ee3<\/em>p doanh nghi<\/em>\u1ec7<\/em>p, <\/em>\u0111\u01a1<\/em>n v<\/em>\u1ecb<\/em> kinh doanh c\u00f3 c\u00e1c chi nh\u00e1nh kh\u00e1c t<\/em>\u1ec9<\/em>nh vi<\/em>\u1ec7<\/em>c k\u00ea khai h\u00f3a <\/em>\u0111\u01a1<\/em>n <\/em>\u0111<\/em>i<\/em>\u1ec7<\/em>n t<\/em>\u1eed<\/em> \u0111\u1ea7<\/em>u v\u00e0o <\/em>\u0111\u01b0\u1ee3<\/em>c th<\/em>\u1ef1<\/em>c hi<\/em>\u1ec7<\/em>n nh<\/em>\u01b0<\/em> th<\/em>\u1ebf<\/em> n\u00e0o?<\/em><\/p>\n

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  1. K\u00ea khai h\u00f3a <\/strong>\u0111\u01a1<\/strong>n <\/strong>\u0111<\/strong>i<\/strong>\u1ec7<\/strong>n t<\/strong>\u1eed<\/strong> \u0111\u1ea7<\/strong>u v\u00e0o<\/strong><\/li>\n<\/ol>\n

    H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c cho nhu c\u1ea7u s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o th\u01b0\u1eddng c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb k\u00e8m theo nh\u01b0:<\/p>\n

      \n
    • Phi\u1ebfu nh\u1eadp kho (\u00e1p d\u1ee5ng v\u1edbi h\u00e0ng h\u00f3a mua v\u00e0o).<\/li>\n
    • Phi\u1ebfu thu, bi\u00ean lai ghi l\u1ea1i s\u1ed1 ti\u1ec1n giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a mua v\u00e0o kh\u00e1c nhau.<\/li>\n
    • Bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n.<\/li>\n
    • H\u1ee3p \u0111\u1ed3ng mua, b\u00e1n h\u00e0ng h\u00f3a: b\u1ed5 sung ph\u1ee5 l\u1ee5c k\u00e8m theo ghi chi ti\u1ebft danh m\u1ee5c h\u00e0ng h\u00f3a mua v\u00e0o khi h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ghi r\u00f5 danh m\u1ee5c c\u00e1c m\u1eb7t h\u00e0ng b\u00e1n ra.<\/li>\n<\/ul>\n

      K\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o l\u00e0 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eb1m kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. K\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o t\u1ea1i c\u00e1c chi nh\u00e1nh kh\u00e1c t\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

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      1. Quy <\/strong>\u0111\u1ecb<\/strong>nh k<\/strong>\u00ea<\/strong> khai h<\/strong>\u00f3<\/strong>a <\/strong>\u0111\u01a1<\/strong>n <\/strong>\u0111<\/strong>i<\/strong>\u1ec7<\/strong>n t<\/strong>\u1eed<\/strong> \u0111\u1ea7<\/strong>u v<\/strong>\u00e0<\/strong>o<\/strong><\/li>\n<\/ol>\n

        Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 m\u1ed9t tr\u1ee5 s\u1edf duy nh\u1ea5t v\u00e0 kh\u00f4ng c\u00f3 c\u00e1c chi nh\u00e1nh ph\u1ee5 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n b\u00ecnh th\u01b0\u1eddng v\u00e0 g\u1eedi cho c\u01a1 quan thu\u1ebf t\u1ea1i n\u01a1i doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 c\u00e1c chi nh\u00e1nh t\u1ea1i c\u00e1c t\u1ec9nh kh\u00e1c v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd kinh doanh vi\u1ec7c th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt k\u1ebf to\u00e1n.<\/p>\n

        2.1. K\u00ea khai h\u00f3a <\/strong>\u0111\u01a1<\/strong>n <\/strong>\u0111<\/strong>i<\/strong>\u1ec7<\/strong>n t<\/strong>\u1eed<\/strong> \u0111\u1ea7<\/strong>u v<\/strong>\u00e0<\/strong>o c<\/strong>\u00f3<\/strong> chi nh<\/strong>\u00e1<\/strong>nh <\/strong>\u1edf<\/strong> \u0111\u1ecb<\/strong>a ph<\/strong>\u01b0\u01a1<\/strong>ng kh<\/strong>\u00e1<\/strong>c<\/strong><\/p>\n

        Khi k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c chi nh\u00e1nh kh\u00e1c t\u1ec9nh doanh nghi\u1ec7p l\u01b0u \u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 sau.<\/p>\n

        2.1.1. Th<\/em><\/strong>\u1edd<\/em><\/strong>i gian k<\/em><\/strong>\u00ea<\/em><\/strong> khai<\/em><\/strong><\/p>\n

        K\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o ph\u00e1t sinh \u1edf k\u1ef3 n\u00e0o th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai \u1edf k\u1ef3 \u0111\u00f3 c\u00f9ng v\u1edbi k\u1ef3 k\u00ea khai thu\u1ebf. H\u00f3a \u0111\u01a1n ph\u00e1t sinh trong k\u1ef3 n\u00e0o th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1i k\u1ef3 \u0111\u00f3.
        \nTr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n k\u00ea khai thi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung t\u1ea1i b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o khi ph\u00e1t hi\u1ec7n sai s\u00f3t nh\u01b0ng ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a doanh nghi\u1ec7p.
        \nN\u1ebfu\u00a0k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o\u00a0sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ea7u v\u00e0o.<\/p>\n

         <\/p>\n

        2.1.2. Tr<\/em><\/strong>\u1ee5<\/em><\/strong> s<\/em><\/strong>\u1edf<\/em><\/strong> n<\/em><\/strong>\u01a1<\/em><\/strong>i th<\/em><\/strong>\u1ef1<\/em><\/strong>c hi<\/em><\/strong>\u1ec7<\/em><\/strong>n k<\/em><\/strong>\u00ea<\/em><\/strong> khai<\/em><\/strong><\/p>\n

        Vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf GTGT do \u0111\u00f3 tr\u1ee5 s\u1edf n\u01a1i th\u1ef1c hi\u1ec7n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng v\u1edbi k\u00ea khai thu\u1ebf. C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 11, Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nguy\u00ean t\u1eafc k\u00ea khai nh\u01b0 sau:<\/p>\n

          \n
        • Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00a0cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n<\/ul>\n
            \n
          • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh kinh doanh tr\u1ef1c thu\u1ed9c \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec chi nh\u00e1nh tr\u1ef1c thu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh; n\u1ebfu chi nh\u00e1nh kh\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng, kh\u00f4ng ph\u00e1t sinh doanh thu th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
          • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh, c\u00f3 th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (chi nh\u00e1nh, Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\u2026) th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<\/ul>\n

            L<\/u><\/em><\/strong>\u01b0<\/u><\/em><\/strong>u <\/u><\/em><\/strong>\u00fd<\/u><\/em><\/strong>:<\/u><\/em><\/strong>
            \nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kinh doanh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c\u00f9ng n\u01a1i doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng chung cho c\u1ea3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.
            \nN\u1ebfu chi nh\u00e1nh kinh doanh tr\u1ef1c thu\u1ed9c c\u00f3 con d\u1ea5u, t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra c\u00f3 nhu c\u1ea7u k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang ph\u1ea3i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf ri\u00eang v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang.<\/p>\n

            M\u1eb7t kh\u00e1c, t\u1ea1i \u0110i\u1ec1u 42, Lu\u1eadt s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/06\/2019 c\u1ee7a Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc khai thu\u1ebf:<\/p>\n

              \n
            • Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai thu\u1ebf, t\u00ednh thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 th\u1ea9m quy\u1ec1n n\u01a1i c\u00f3 tr\u1ee5 s\u1edf.<\/li>\n
            • Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c t\u1ea1i \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec doanh nghi\u1ec7p khai thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 t\u00ednh thu\u1ebf, ph\u00e2n b\u1ed1 ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n

               <\/p>\n

              Nh\u01b0 v\u1eady, k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c chi nh\u00e1nh kh\u00e1c t\u1ec9nh s\u1ebd x\u00e9t tr\u00ean nhi\u1ec1u y\u1ebfu t\u1ed1. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00ea khai tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c c\u0169ng c\u00f3 th\u1ec3 k\u00ea khai t\u1ea1i t\u1ec9nh n\u01a1i c\u00f3 chi nh\u00e1nh theo quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng.<\/p>\n","protected":false},"excerpt":{"rendered":"

              K\u00ea khai\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o\u00a0l\u00e0 m\u1ed9t trong nh\u1eefng y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb kinh doanh. V\u1eady tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb kinh doanh c\u00f3 c\u00e1c chi nh\u00e1nh kh\u00e1c t\u1ec9nh vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? K\u00ea khai […]<\/p>\n","protected":false},"featured_media":13575,"template":"","article_category":[13],"class_list":["post-7734","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7734","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\/13575"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7734"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}