{"id":7996,"date":"2023-03-21T10:13:22","date_gmt":"2023-03-21T03:13:22","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7996"},"modified":"2025-11-11T09:31:45","modified_gmt":"2025-11-11T02:31:45","slug":"xu-ly-hoa-don-dau-vao-khong-ghi-ma-so-thue-co-hop-le-khong-cach-xu-ly-the-nao","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/xu-ly-hoa-don-dau-vao-khong-ghi-ma-so-thue-co-hop-le-khong-cach-xu-ly-the-nao\/","title":{"rendered":"X\u1eec L\u00dd H\u00d3A \u0110\u01a0N \u0110\u1ea6U V\u00c0O KH\u00d4NG GHI M\u00c3 S\u1ed0 THU\u1ebe C\u00d3 H\u1ee2P L\u1ec6 KH\u00d4NG ? C\u00c1CH X\u1eec L\u00dd TH\u1ebe N\u00c0O ?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7998 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/03\/z4198920406500-d0d3b7f8cc81c41f93a836c7ac42e2e4.jpg\" alt=\"\" width=\"900\" height=\"560\" \/><\/p>\n<p>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng ghi m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 h\u1ee3p l\u1ec7 hay kh\u00f4ng ? n\u1ebfu kh\u00f4ng th\u00ec x\u1eed l\u00ed th\u1ebf n\u00e0o ? \u0111\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng ki\u1ebfn th\u1ee9c c\u0103n b\u1ea3n m\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00f3 th\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u0169ng nh\u01b0 gi\u1ea3i quy\u1ebft c\u00e1c r\u1eafc r\u1ed1i ph\u00e1t sinh khi c\u1ea7n thi\u1ebft<\/p>\n<p>1\/ Th\u1ebf n\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o h\u1ee3p l\u1ec7 ?<\/p>\n<p>\u0110\u1ec3 tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o khoog ghi m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 h\u1ee3p l\u1ec7 hay kh\u00f4ng , tr\u01b0\u1edbc h\u1ebft k\u1ebf to\u00e1n vi\u00ean c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c th\u1ebf n\u00e0o l\u00e0 m\u1ed9t h\u00f3a \u0111\u01a1n v\u00e0o h\u1ee3p l\u1ec7 .<\/p>\n<p>theo \u0111\u00f3 , h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7 khi \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c nh\u1eefng nguy\u00ean t\u1eafc n\u00eau ra t\u1ea1i th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u00e0\u00a0 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC.<\/p>\n<p>c\u00e1c nguy\u00ean t\u1eafc c\u1ee5 th\u1ec3 l\u00e0 :<br \/>\n1.1. H\u00f3a \u0111\u01a1n c\u00f3 n\u1ed9i dung tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh :<\/p>\n<ul>\n<li>kh\u00f4ng t\u1ea9y x\u00f3a , s\u1eeda ch\u1eefa n\u1ed9i dung<\/li>\n<li>c\u00f3 s\u1ef1 th\u1ed1ng nh\u1ea5t v\u1ec1 n\u1ed9i dung th\u1ec3 hi\u1ec7n tr\u00ean c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n<\/li>\n<li>d\u00f9ng c\u00f9ng m\u1ed9t m\u00e0u m\u1ef1c kh\u00f4ng phai \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb<\/li>\n<li>th\u1ec3 hi\u1ec7n \u0111\u00fang nghi\u1ec7p v\u1ee5 , n\u1ed9i dung kinh t\u1ebf ph\u00e1t sinh<\/li>\n<\/ul>\n<p>1.2. Bao g\u1ed3m \u0111\u00e0y \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c<\/p>\n<ul>\n<li>ng\u00e0y \/ th\u00e1ng \/ n\u0103m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/li>\n<li>h\u1ecd t\u00ean , t\u00ean c\u00f4ng ty , \u0111\u1ecba ch\u1ec9 , m\u00e3 s\u1ed1 thu\u1ebf , t\u00e0i kho\u1ea3n thanh to\u00e1n ( n\u1ebfu c\u00f3 ) c\u1ee7a ng\u01b0\u1eddi mua &#8211; ng\u01b0\u1eddi b\u00e1n<\/li>\n<li>h\u00ecnh th\u1ee9c thanh to\u00e1n : chuy\u1ec3n kho\u1ea3n \/ ti\u1ec1n m\u1eb7t<\/li>\n<li>th\u00f4ng tin d\u1ecbch v\u1ee5 &#8211; h\u00e0ng h\u00f3a : t\u00ean h\u00e0ng h\u00f3a , d\u1ecbch v\u1ee5 , s\u1ed1 l\u01b0\u1ee3ng , \u0111\u01a1n v\u1ecb t\u00ednh , \u0111\u01a1n gi\u00e1 , s\u1ed1 ti\u1ec1n , thu\u1ebf su\u1ea5t , thu\u1ebf GTGT , ti\u1ec1n h\u00e0ng , t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/li>\n<li>ch\u1eef k\u00ed c\u1ee7a b\u00ean mua , b\u00ean b\u00e1n<\/li>\n<li>d\u1ea5u c\u1ee7a b\u00ean b\u00e1n<\/li>\n<\/ul>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ch\u1eef k\u00ed c\u1ee7a gi\u00e1m \u0111\u1ed1c th\u00ec c\u1ea7n b\u1ed5 sung gi\u1ea5y \u1ee7y quy\u1ec1n , \u0111\u00f3ng d\u1ea5u treo g\u00f3c b\u00ean tr\u00e1i h\u00f3a \u0111\u01a1n c\u00f9ng v\u1edbi ch\u1ee9 k\u00ed c\u1ee7a ng\u01b0\u1eddi \u1ee7y quy\u1ec1n<\/p>\n<p>1.3. Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/p>\n<p>theo nh\u1eefng n\u1ed9i dung n\u00eau tr\u00ean , c\u00f3 th\u1ec3 th\u1ea5y m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng ti\u00eau th\u1ee9 b\u1eaft bu\u1ed9 c c\u1ea7n c\u00f3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00f4ng nh\u1eadn l\u00e0 h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt .<\/p>\n<p>2\/ X\u1eed l\u00ed ra sao \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o thi\u1ebfu m\u00e3 s\u1ed1 thu\u1ebf ?<\/p>\n<p>2.1. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o thi\u1ebfu m\u00e3 s\u1ed1 thu\u1ebf ch\u01b0a k\u00ea khai thu\u1ebf<\/p>\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 , th\u00f4ng t\u01b0 s\u1ed1 64\/20143\/TT-BTC , trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ghi thi\u1ebfu \/ sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb mua h\u00e0ng ( nh\u1eefng ch\u1ec9 ti\u00eau kh\u00e1c \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh ) \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf th\u00ec ph\u1ea3i h\u1ee7y b\u1ecf h\u00f3a \u0111\u01a1n \u0111\u00f3<\/p>\n<p>Ti\u1ebfp \u0111\u1ebfn , hai b\u00ean c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a nh\u1eefng h\u00f3a \u0111\u01a1n l\u1eadp sai . N\u1ed9i dung bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0\u1ee3c n\u00eau r\u00f5 nguy\u00ean nh\u00e2n thu h\u1ed3i h\u00f3a \u0111\u01a1n<\/p>\n<p>Sau khi g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean , s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef l\u1ea1i v\u00e0 doanh nghi\u1ec7p s\u1ebd th\u1ef1c hi\u1ec7n l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo \u0111\u00fang quy \u0111\u1ecbnh .<\/p>\n<p>2.2. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o thi\u1ebfu MST \u0111\u00e3 k\u00ea khai thu\u1ebf<\/p>\n<p>tr\u01b0\u1eddng h\u1ee3p kh\u00e1c , khi b\u00ean mua v\u00e0 b\u00ean b\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf ho\u1eb7c c\u00f3 l\u00ed do kh\u00f4ng th\u1ec3 thu h\u1ed3i l\u1ea1i c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai , hai b\u00ean c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u1eed l\u00ed \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 , \u0111i\u1ec1u 18 , th\u00f4ng t\u01b0 s\u1ed1 64\/2013\/TT-BTC<\/p>\n<p>&#8216; Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua , \u0111\u00e3 giao h\u00e0ng h\u00f3a , cung \u1ee9ng d\u1ecbch v\u1ee5 , ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf , sau \u0111\u00f3a ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec n\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t , \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t<\/p>\n<p>H\u00f3a \u0111\u01a1n ghi chi\u1ec1u ch\u1ec9nh ( t\u0103ng , gi\u1ea3m ) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a , gi\u00e1 b\u00e1n , thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng ,..ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1 , k\u00ed hieju<\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh , ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1mua , b\u00e1n , thu\u1ebf \u0111\u1ea7u ra , \u0111\u1ea7u v\u00e0o . H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u1ea5m<\/p>\n<p>N\u1ebfu kh\u00f4ng x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ghi thi\u1ebfu \/ sai c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c nh\u01b0 m\u00e3 s\u1ed1 thu\u1ebf , t\u00ean , \u0111\u1ecba ch\u1ec9 ,&#8230;&#8221;theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 187 , th\u00f4ng t\u01b0 s\u1ed1 64\/2013\/TT-BTC th\u00ec b\u00ean mua s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed do kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1b , \u0111i\u1ec1u 6 , th\u00f4ng t\u01b0 123 \/2012\/TT-BTC<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-7997\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/03\/z4198918499129-aea15583cd98f78e7ffeaaf2b88a7ad1-300x242.jpg\" alt=\"\" width=\"300\" height=\"242\" \/><\/p>\n<p>3. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng ghi MST c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng ?<\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 28, N\u0110 51\/2010\/N\u0110-CP v\u1ec1 X\u1eed ph\u1ea1t c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<br \/>\n<em>Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi t\u1ef1 in h\u00f3a \u0111\u01a1n, kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u1ee7 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/em><\/p>\n<p>Theo \u0111\u00f3, m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 th\u00f4ng tin b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n n\u00ean trong tr\u01b0\u1eddng h\u1ee3p k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng c\u00f3 MST thu\u1ebf th\u00ec doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t t\u1eeb 1.000.000 \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng ghi m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 h\u1ee3p l\u1ec7 hay kh\u00f4ng ? n\u1ebfu kh\u00f4ng th\u00ec x\u1eed l\u00ed th\u1ebf n\u00e0o ? \u0111\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng ki\u1ebfn th\u1ee9c c\u0103n b\u1ea3n m\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00f3 th\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u0169ng nh\u01b0 gi\u1ea3i [&hellip;]<\/p>\n","protected":false},"featured_media":13550,"template":"","article_category":[10,13],"class_list":["post-7996","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\/7996","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\/13550"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7996"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}