{"id":7989,"date":"2023-03-21T08:59:29","date_gmt":"2023-03-21T01:59:29","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7989"},"modified":"2025-11-11T09:35:35","modified_gmt":"2025-11-11T02:35:35","slug":"hoa-don-dau-vao-quy-truoc-chua-ke-khai-xu-ly-nhu-the-nao","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/hoa-don-dau-vao-quy-truoc-chua-ke-khai-xu-ly-nhu-the-nao\/","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o qu\u00fd tr\u01b0\u1edbc ch\u01b0a k\u00ea khai x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

\"\"<\/p>\n

1. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 g\u00ec?<\/strong><\/h2>\n

H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n cho c\u00e1c m\u1ee5c \u0111\u00edch mua s\u1eafm v\u1eadt t\u01b0 v\u00e0 h\u00e0ng h\u00f3a, thanh to\u00e1n chi ph\u00ed nh\u1eb1m ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng lo\u1ea1i ch\u1ee9ng t\u1eeb quan tr\u1ecdng v\u1edbi b\u1ea5t c\u1ee9 t\u1ed5 ch\u1ee9c\/\u0111\u01a1n v\u1ecb kinh doanh n\u00e0o.
\nTheo quy \u0111\u1ecbnh, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00f4ng t\u1ed3n t\u1ea1i c\u1ed1 \u0111\u1ecbnh \u1edf m\u1ed9t d\u1ea1ng th\u1ee9c n\u00e0o, m\u00e0 c\u00f3 th\u1ec3 \u1edf nhi\u1ec1u d\u1ea1ng kh\u00e1c nhau nh\u01b0: h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, tem, th\u1ebb, v\u00e9, ch\u1ee9ng t\u1eeb thu ph\u00ed, phi\u1ebfu thu ti\u1ec1n\u2026<\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/strong><\/h2>\n

Tr\u01b0\u1edbc \u0111\u00e2y, theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 06\/2012\/TT-BTC, h\u00f3a \u0111\u01a1n thu\u1ebf gtgt \u0111\u1ea7u v\u00e0o s\u1ebd c\u00f3 th\u1eddi h\u1ea1n k\u00ea khai trong v\u00f2ng 6 th\u00e1ng. Tuy nhi\u00ean, t\u1eeb ng\u00e0y 01\/01\/2014, ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi theo Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh, th\u1eddi h\u1ea1n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 thay \u0111\u1ed5i.
\nTheo \u0111\u00f3, Kho\u1ea3n 8, \u0110i\u1ec1u 14, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/p>\n

    \n
  • Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh \u1edf k\u1ef3 n\u00e0o th\u00ec s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111\u00f3, kh\u00f4ng ph\u00e2n bi\u1ec7t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 s\u1eed d\u1ee5ng r\u1ed3i hay ch\u01b0a.<\/li>\n
  • V\u1edbi c\u00e1c doanh nghi\u1ec7p khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o khi k\u00ea khai, ho\u1eb7c kh\u1ea5u tr\u1eeb c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf. Tuy nhi\u00ean, vi\u1ec7c k\u00ea khai b\u1ed5 sung ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n

    T\u00f3m l\u1ea1i, theo quy \u0111\u1ecbnh m\u1edbi, c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n k\u00ea khai trong th\u1eddi h\u1ea1n 6 th\u00e1ng n\u1eefa. Thay v\u00e0o \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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, tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.
    \nTrong tr\u01b0\u1eddng h\u1ee3p k\u00ea khai b\u1ed5 sung h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o sau th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra th\u00ec doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu<\/p>\n

    3. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o qu\u00fd tr\u01b0\u1edbc ch\u01b0a k\u00ea khai x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n

    Hi\u1ec7n nay, theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u00e0 C\u00f4ng v\u0103n s\u1ed1 414\/TCT-KK th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Do \u0111\u00f3, n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o qu\u00fd tr\u01b0\u1edbc ch\u01b0a k\u00ea khai, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung tr\u00ean ph\u1ea7n m\u1ec1m HTKK.<\/p>\n

    Quy tr\u00ecnh th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung nh\u01b0 sau:<\/p>\n

      \n
    • \u0110\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m HTKK<\/li>\n
    • L\u1ef1a ch\u1ecdn \u201cThu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d, sau \u0111\u00f3 ch\u1ecdn \u201cT\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb (01\/GTGT)<\/li>\n
    • L\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai ph\u00f9 h\u1ee3p r\u1ed3i ti\u1ebfn h\u00e0nh th\u1ef1c hi\u1ec7n k\u00ea khai t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf GTGT th\u00f4ng th\u01b0\u1eddng. Sau khi ho\u00e0n th\u00e0nh, vi\u1ec7c k\u00ea khai b\u1ed5 sung h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ch\u00ednh th\u1ee9c ho\u00e0n t\u1ea5t.<\/li>\n<\/ul>\n

      4. H\u00f3a \u0111\u01a1n b\u1ecf s\u00f3t trong k\u1ef3 \u0111\u00e3 ki\u1ec3m tra, thanh tra thu\u1ebf th\u00ec c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung kh\u00f4ng?<\/strong><\/h2>\n

      Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 5, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 th\u00ec khi C\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd thu\u1ebf sau ki\u1ec3m tra, thanh tra, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p, \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra c\u00f2n sau s\u00f3t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c t\u1ef1 khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh cho \u0111\u00fang; vi\u1ec7c x\u1eed l\u00fd c\u0103n c\u1ee9 v\u00e0o ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, nguy\u00ean nh\u00e2n ch\u1ee7 quan kh\u00e1ch quan c\u1ee7a vi\u1ec7c khai s\u00f3t, ch\u01b0a \u0111\u00fang th\u00ec c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i.
      \nTheo \u0111\u00f3, v\u1edbi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t trong k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra, thanh tra th\u00ec v\u1eabn c\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n: Ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t m\u1edbi, nguy\u00ean nh\u00e2n sai s\u00f3t ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c k\u00ea khai b\u1ed5 sung.
      \nT\u00f3m l\u1ea1i, n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o qu\u00fd tr\u01b0\u1edbc ch\u01b0a k\u00ea khai, doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p. Ngo\u00e0i ra, h\u00f3a \u0111\u01a1n \u0111\u00e3 b\u1ecb b\u1ecf s\u00f3t trong k\u1ef3 thanh ki\u1ec3m tra th\u00ec ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung.
      \nB\u00e0i vi\u1ebft tr\u00ean \u0111\u00e2y hy v\u1ecdng \u0111\u00e3 cung c\u1ea5p cho b\u1ea1n nh\u1eefng n\u1ed9i dung r\u00f5 r\u00e0ng v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n k\u00ea khai h\u00f3a \u0111\u01a1n, v\u00e0 c\u00e1ch gi\u1ea3i quy\u1ebft khi ch\u01b0a k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o qu\u00fd tr\u01b0\u1edbc. C\u00e1c doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 h\u1ea1n ch\u1ebf, tr\u00e1nh m\u1eafc ph\u1ea3i sai s\u00f3t khi qu\u1ea3n l\u00fd v\u00e0\u00a0 k\u00ea khai h\u00f3a \u0111\u01a1n.<\/p>\n","protected":false},"excerpt":{"rendered":"

      1. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 g\u00ec? H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n cho c\u00e1c m\u1ee5c \u0111\u00edch mua s\u1eafm v\u1eadt t\u01b0 v\u00e0 h\u00e0ng h\u00f3a, thanh to\u00e1n chi ph\u00ed nh\u1eb1m ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a […]<\/p>\n","protected":false},"featured_media":13552,"template":"","article_category":[13],"class_list":["post-7989","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\/7989","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\/13552"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7989"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}