{"id":9061,"date":"2024-04-04T17:10:21","date_gmt":"2024-04-04T10:10:21","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9061"},"modified":"2025-11-07T14:00:12","modified_gmt":"2025-11-07T07:00:12","slug":"truy-thu-thue-gtgt-va-cach-hach-toan","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/truy-thu-thue-gtgt-va-cach-hach-toan\/","title":{"rendered":"TRUY THU THU\u1ebe GTGT V\u00c0 C\u00c1CH H\u1ea0CH TO\u00c1N"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ebf to\u00e1n ghi v\u00e0o s\u1ed5 s\u00e1ch c\u00e1c kh\u1ecfan ti\u1ec1n ph\u1ea1t ho\u1eb7c c\u01a1 quan Thu\u1ebf thu th\u00eam kho\u1ea3n thu\u1ebf GTGT doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu. Trong b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u v\u1ec1 quy \u0111\u1ecbnh v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n truy thu thu\u1ebf nh\u00e9 !\u00a0<\/span><\/i><\/p>\n<h5><strong>1.Truy thu thu\u1ebf GTGT l\u00e0 g\u00ec?<\/strong><\/h5>\n<p><span style=\"font-weight: 400;\">Truy thu thu\u1ebf GTGT l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ed5 sung thu\u1ebf GTGT ch\u01b0a khai b\u00e1o ho\u1eb7c khai b\u00e1o sai l\u1ec7ch trong k\u1ef3 quy\u1ebft to\u00e1n (kho\u1ea3n 1, \u0110i\u1ec1u 14, Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a ch\u00ednh ph\u1ee7)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean nh\u00e2n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u00f4ng tin\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng l\u1eadp ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p khai b\u00e1o thi\u1ebfu ho\u1eb7c sai s\u1ed1 li\u1ec7u v\u1ec1 doanh thu, chi ph\u00ed, thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o v\u1edbi c\u01a1 quan Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c truy thu thu\u1ebf GTGT l\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p theo m\u1ee9c quy \u0111\u1ecbnh. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu v\u00e0 n\u1ed9p ph\u1ea1t do vi ph\u1ea1m.\u00a0<\/span><\/p>\n<h5><strong>2. V\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT:<\/strong><\/h5>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p c\u00e1ch h\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang ph\u00e1p lu\u1eadt, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2015.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo th\u00f4ng t\u01b0 200, c\u00f3 hai \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT, \u0111\u00f3 l\u00e0:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a. \u0110i\u1ec3m 2.36, kho\u1ea3n 2, \u0110i\u1ec1u 6: quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c khaorn ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh, bao g\u1ed3m c\u1ea3 ti\u1ec1n n\u1ed9p ch\u1eadm thu\u1ebf GTGT.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t n\u00e0y kh\u1ed3n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b. \u0110o\u1ea1n 23, 25, Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29: quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc, bao g\u1ed3m c\u1ea3 nh\u1eefng khaorn truy thu thu\u1ebf GTGT.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, khi ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u1ecdng y\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc b\u1eb1ng c\u00e1ch thay \u0111\u1ed5i s\u1ed1 d\u01b0 \u0111\u1ea7u kyd c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng ph\u1ea3i l\u1eadp v\u00e0 c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i cho c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc.\u00a0<\/span><\/p>\n<h5><strong>3. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT:<\/strong><\/h5>\n<p><em><span style=\"font-weight: 400;\">3.1. H\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n truy thu thu\u1ebf GTGT v\u00e0o t\u00e0i kho\u1ea3n 4211;\u00a0<\/span><\/em><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc, n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c haofn tr\u1ea3 thu\u1ebf GTGT t\u1eeb l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 4211: K\u1ebft qu\u1ea3 kinh doanh ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i trong n\u0103m tr\u01b0\u1edbc\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i \u0111\u00f3ng.\u00a0<\/span><\/p>\n<p><em>3.2. H\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT v\u00e0o t\u00e0i kho\u1ea3n 3331:<\/em><\/p>\n<p><span style=\"font-weight: 400;\">Khi\u1ebfn s\u1ed5 s\u00e1ch ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u1ea7n n\u1ed9p, n\u1ebfu c\u00f4ng ty ch\u1ee9 kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3 thu\u1ebf GTGT t\u1eeb l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i \u0111\u00f3ng\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 1111: Ti\u1ec1n m\u1eb7t.\u00a0<\/span><\/p>\n<p><em><span style=\"font-weight: 400;\">3.3. H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n kh\u00e1c:\u00a0<\/span><\/em><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n 811<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u00e0o t\u00e0i kho\u1ea3n 3339:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 811: Chi ph\u00ed kh\u00e1c\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3339: Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n 1111:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 1111: Tiefn m\u1eb7t.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n truy thu thu\u1ebf GTGT. Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 h\u1ea1ch to\u00e1n v\u00e0 truy thu thu\u1ebf GTGT theo thoogn t\u01b0 200\/TT-BTC.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, qu\u00fd kh\u00e1ch c\u00f3 nhu c\u1ea7u t\u00ecm <\/span><span style=\"font-weight: 400;\">hi\u1ec3u v\u1ec1 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, vui l\u00f2ng li\u00ean h\u1ec7 ngay v\u1edbi FTS \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS t\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 t\u00ednh n\u0103ng, nh\u01b0:\u00a0<\/span><\/p>\n<ul>\n<li aria-level=\"1\">H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo\u00a0<a href=\"https:\/\/fts.com.vn\/mo-hinh-quan-tri-tap-trung-trong-he-thong-ke-toan\/\">m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb t\u1eadp trung<\/a>. CSDL \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a C\u00f4ng ty m\u1eb9, CSDL \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo t\u1eebng c\u1ea5p b\u1eadc trong m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd.<\/li>\n<li aria-level=\"1\">T\u00ednh m\u1edf v\u00e0 t\u00f9y bi\u1ebfn. H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo t\u1eebng Module, c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng th\u00eam b\u1edbt \u0111i\u1ec1u ch\u1ec9nh module m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng chung.<\/li>\n<li aria-level=\"1\">\u0110\u00e1p \u1ee9ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1eabu phi\u1ebfu, b\u00e1o c\u00e1o, s\u1ed5 chi ti\u1ebft, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh BTC.<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/fts.com.vn\/giao-dien-than-thien-va-de-su-dung\/\">Giao di\u1ec7n<\/a>\u00a0th\u00e2n thi\u1ec7n, d\u1ec5 s\u1eed d\u1ee5ng, b\u1ed1 c\u1ee5c r\u00f5 r\u00e0ng, kh\u00f4ng l\u1ea1c h\u01b0\u1edbng ng\u01b0\u1eddi d\u00f9ng<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 \u0111a\u00a0<a href=\"https:\/\/fts.com.vn\/dac-diem-noi-bat-fts-erp-ho-tro-da-ngon-ngu-da-tien-te\/\">ng\u00f4n ng\u1eef<\/a>: Anh, Nh\u1eadt, H\u00e0n, Trung<\/li>\n<li aria-level=\"1\">T\u00ecm ki\u1ebfm d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb theo nhi\u1ec1u chi\u1ec1u, nhi\u1ec1u ti\u00eau ch\u00ed kh\u00e1c nhau. Truy c\u1eadp ng\u01b0\u1ee3c t\u1eeb B\u00e1o c\u00e1o v\u1ec1 Ch\u1ee9ng t\u1eeb ph\u00e1t sinh.<\/li>\n<li aria-level=\"1\">Gi\u1eefa c\u00e1c ph\u00e2n h\u1ec7 h\u1ec7 th\u1ed1ng c\u00f3 s\u1ef1 k\u1ebf th\u1eeba d\u1eef li\u1ec7u \u0111\u1ec3 gi\u1ea3m thi\u1ec3u c\u00f4ng t\u00e1c nh\u1eadp li\u1ec7u c\u0169ng nh\u01b0 tr\u00e1nh sai s\u00f3t.<\/li>\n<li aria-level=\"1\">Import d\u1eef li\u1ec7u t\u1eeb Excel v\u00e0o h\u1ec7 th\u1ed1ng danh m\u1ee5c v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb K\u1ebft xu\u1ea5t d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o ra Excel, Word, PDF.<\/li>\n<li aria-level=\"1\">L\u00e0m vi\u1ec7c theo c\u1ea3 2 ch\u1ebf \u0111\u1ed9 m\u1ea1ng LAN v\u00e0 l\u00e0m vi\u1ec7c t\u1eeb xa qua m\u1ea1ng Internet. \u00c1p d\u1ee5ng c\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn: NET Framework, C#, ASP, Net. T\u00edch h\u1ee3p v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng kh\u00e1c qua API<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; H\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ebf to\u00e1n ghi v\u00e0o s\u1ed5 s\u00e1ch c\u00e1c kh\u1ecfan ti\u1ec1n ph\u1ea1t ho\u1eb7c c\u01a1 quan Thu\u1ebf thu th\u00eam kho\u1ea3n thu\u1ebf GTGT doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu. Trong b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u v\u1ec1 quy \u0111\u1ecbnh v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n truy thu thu\u1ebf nh\u00e9 !\u00a0 [&hellip;]<\/p>\n","protected":false},"featured_media":13484,"template":"","article_category":[],"class_list":["post-9061","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9061","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\/13484"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9061"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}