{"id":169,"date":"2013-02-28T02:52:05","date_gmt":"2013-02-28T02:52:05","guid":{"rendered":"https:\/\/gtax.vn\/2013\/02\/28\/nhung-sai-sot-thuong-gap-trong-ke-khai-thue\/"},"modified":"2024-10-23T09:42:59","modified_gmt":"2024-10-23T02:42:59","slug":"ke-khai-thue","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ke-khai-thue\/","title":{"rendered":"K\u00ea khai thu\u1ebf"},"content":{"rendered":"<p style=\"margin-bottom: 0.2in; text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">K\u00ea khai thu\u1ebf l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 quan tr\u1ecdng trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. M\u1ed9t sai s\u00f3t d\u00f9 r\u1ea5t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nhi\u1ec1u phi\u1ec1n ph\u1ee9c cho doanh nghi\u1ec7p, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 ti\u1ec1m \u1ea9n h\u1eadu qu\u1ea3 r\u1ea5t l\u1edbn. Sau \u0111\u00e2y K\u1ebf to\u00e1n Gtax xin \u0111\u01b0a ra c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong k\u00ea khai thu\u1ebf \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o v\u00e0 tr\u00e1nh g\u1eb7p l\u1ed7i khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/ke-khai-thue\/#Ke_khai_thue_GTGT_hang_thang\" >K\u00ea khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/ke-khai-thue\/#Quyet_toan_thue_GTGT_nam\" >Quy\u1ebft to\u00e1n thu\u1ebf GTGT n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/ke-khai-thue\/#Ho_so_bao_cao_quyet_toan_thue\" >H\u1ed3 s\u01a1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/ke-khai-thue\/#Nop_thue\" >N\u1ed9p thu\u1ebf<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_hang_thang\"><\/span>K\u00ea khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Thi\u1ebfu ch\u1ec9 ti\u00eau 5 (d\u00f2ng thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb);<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c d\u00f2ng l\u00e0m sai l\u1ec7ch n\u1ed9i dung c\u1ee7a t\u1edd khai.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n l\u00e0m cho nhi\u1ec1u c\u00f4ng ty kh\u00e1c nhau, khi l\u1eadp t\u1edd khai b\u1eb1ng m\u00e1y t\u00ednh qu\u00ean thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9 &#8230;. c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">G\u1ed9p doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra c\u1ee7a nhi\u1ec1u thu\u1ebf su\u1ea5t ghi chung v\u00e0o m\u1ed9t d\u00f2ng;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Kh\u00f4ng t\u00ednh g\u1ed9p c\u1ea3 doanh thu c\u1ee7a HHDV kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0o ch\u1ec9 ti\u00eau 1;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">C\u1ea5n tr\u1eeb s\u1ed1 thu\u1ebf ph\u00e1t sinh \u00e2m k\u1ef3 n\u00e0y v\u1edbi n\u1ee3 thu\u1ebf GTGT ch\u01b0a n\u1ed9p c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">T\u00ednh v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u theo th\u00f4ng b\u00e1o c\u1ee7a H\u1ea3i Quan, trong khi ch\u01b0a n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00f3;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">K\u00ea khai kh\u1ea5u tr\u1eeb 3% \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT, ho\u1eb7c h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B nh\u01b0ng mua v\u1ec1 kh\u00f4ng ph\u1ea3i \u0111\u1ec3 b\u00e1n ra;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Kh\u00f4ng t\u00e1ch ri\u00eang b\u1ea3ng k\u00ea H\u00e0ng h\u00f3a DV mua v\u00e0o c\u00f3 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ef7 l\u1ec7 3% . K\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng th\u00e1ng \u0111\u00e3 ch\u1eb7n tr\u1eeb t\u1ea1i ngu\u1ed3n;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">H\u00e0ng th\u00e1ng \u0111\u00e3 ch\u1eb7n tr\u1eeb thu\u1ebf thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng chi\u1ebfm d\u1ee5ng kh\u00f4ng k\u00ea khai v\u00e0 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch k\u1ecbp th\u1eddi \u0111\u00fang theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p l\u1ec7nh thu\u1ebf thu nh\u1eadp.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 n\u1ed9p thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng l\u1eadp ri\u00eang t\u1edd khai ho\u1eb7c \u0111\u00e3 k\u00ea khai l\u1eabn l\u1ed9n gi\u1eefa ng\u01b0\u1eddi VN v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i. <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">K\u00ea khai thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m:\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng k\u00ea khai \u0111\u00fang th\u1eddi gian theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf, b\u1ecb c\u01a1 quan thu\u1ebf nh\u1eafc nh\u1edf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00e1nh.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">\u0110\u01a1n v\u1ecb t\u00ednh : N\u1ed9i dung s\u1ed1 li\u1ec7u kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh \u0111\u00e3 ghi b\u00ean tr\u00ean bi\u1ec3u m\u1eabu;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed theo \u0111\u00fang m\u1eabu qui \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_232149\" aria-describedby=\"caption-attachment-232149\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232149 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2013\/02\/sai-sot-trong-quyet-toan-thue-ke-khai-thue.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong k\u00ea khai thu\u1ebf\" width=\"680\" height=\"454\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2013\/02\/sai-sot-trong-quyet-toan-thue-ke-khai-thue.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2013\/02\/sai-sot-trong-quyet-toan-thue-ke-khai-thue-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232149\" class=\"wp-caption-text\"><em>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong k\u00ea khai thu\u1ebf GTGT<\/em><\/figcaption><\/figure>\n<h2 align=\"JUSTIFY\"><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_GTGT_nam\"><\/span>Quy\u1ebft to\u00e1n thu\u1ebf GTGT n\u0103m<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">D\u00f2ng thu\u1ebf ph\u1ea3i n\u1ed9p ghi t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u1ea7u ra, v\u00e0 d\u00f2ng thu\u1ebf \u0111\u00e3 n\u1ed9p ghi t\u1ed5ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">D\u00f2ng thu\u1ebf \u0111\u00e3 n\u1ed9p n\u0103m quy\u1ebft to\u00e1n : Ghi sai l\u00e0 s\u1ed1 \u0111\u00e3 n\u1ed9p cho n\u0103m b\u00e1o c\u00e1o (bao g\u1ed3m c\u1ea3 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0o th\u00e1ng 1 n\u0103m sau n\u1ed9p cho th\u00e1ng 12 n\u0103m tr\u01b0\u1edbc). \u0110\u00fang ra l\u00e0 s\u1ed1 \u0111\u00e3 th\u1ef1c n\u1ed9p trong n\u0103m b\u00e1o c\u00e1o (bao g\u1ed3m nh\u1eefng ch\u1ee9ng t\u1eeb n\u1ed9p t\u1eeb ng\u00e0y 1\/1 \u0111\u1ebfn 31\/12 c\u1ee7a n\u0103m b\u00e1o c\u00e1o, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u1ed9p cho n\u0103m b\u00e1o c\u00e1o hay truy n\u1ed9p cho c\u00e1c n\u0103m tr\u01b0\u1edbc).<\/span><\/li>\n<\/ul>\n<h2 align=\"JUSTIFY\"><span class=\"ez-toc-section\" id=\"Ho_so_bao_cao_quyet_toan_thue\"><\/span>H\u1ed3 s\u01a1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Kh\u00f4ng thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, mua s\u1eafm TSC\u0110 kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n h\u1ee3p l\u1ec7. &#8211; Thi\u1ebfu b\u1ea3ng \u0111\u0103ng k\u00fd ti\u1ec1n l\u01b0\u01a1ng; h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng nh\u01b0ng thi\u1ebfu h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; b\u1ea3ng l\u01b0\u01a1ng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi k\u00fd nh\u1eadn.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Thi\u1ebfu b\u1ea3ng k\u00ea h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf (li\u1ec7t k\u00ea danh s\u00e1ch h\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m theo nh\u1eb1m tr\u00e1nh th\u1ea5t l\u1ea1c).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ee5 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 mi\u1ec5n gi\u1ea3m do \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 nh\u01b0ng qu\u00ean ho\u1eb7c kh\u00f4ng bi\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf; ho\u1eb7c ch\u1edd c\u01a1 quan thu\u1ebf \u0111\u1ebfn ki\u1ec3m tra \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m.<\/span><\/li>\n<\/ul>\n<h2 align=\"JUSTIFY\"><span class=\"ez-toc-section\" id=\"Nop_thue\"><\/span>N\u1ed9p thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Ghi nh\u1ea7m t\u00ean ng\u01b0\u1eddi n\u1ed9p l\u00e0 t\u00ean c\u00e1 nh\u00e2n \u0111i n\u1ed9p ti\u1ec1n ( Ph\u1ea3i ghi t\u00ean ph\u00e1p nh\u00e2n Doanh nghi\u1ec7p );<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Kh\u00f4ng n\u1eafm r\u00f5 c\u00e1c qui \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a t\u1eebng s\u1eafc thu\u1ebf \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng n\u1ed9p tr\u01b0\u1edbc ng\u00e0y h\u1ebft h\u1ea1n, b\u1ecb c\u01a1 quan thu\u1ebf nh\u1eafc n\u1ed9p v\u00e0 b\u1ecb ph\u1ea1t n\u1ed9p ch\u1eadm.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc : Kh\u00f4ng ghi r\u00f5 t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean gi\u1ea5y n\u1ed9p ti\u1ec1n, thi\u1ebfu quan t\u00e2m \u00fd ngh\u0129a c\u1ee7a nh\u1eefng m\u00e3 hi\u1ec7u m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan (c\u1ea5p, ch\u01b0\u01a1ng, lo\u1ea1i, kho\u1ea3n, muc, ti\u1ec3u m\u1ee5c) \u0111\u1ec3 ghi cho \u0111\u00fang.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt; color: #555555;\">Khi ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p (kh\u00f4ng thu\u1ed9c c\u00e1c lo\u1ea1i thu\u1ebf th\u00f4ng th\u01b0\u1eddng) \u0111\u00e3 kh\u00f4ng l\u1eadp t\u1edd khai n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_232150\" aria-describedby=\"caption-attachment-232150\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232150 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2013\/02\/sai-sot-ke-khai-thue-nop-thue.jpg\" alt=\"K\u00ea khai thu\u1ebf \" width=\"680\" height=\"356\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2013\/02\/sai-sot-ke-khai-thue-nop-thue.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2013\/02\/sai-sot-ke-khai-thue-nop-thue-300x157.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232150\" class=\"wp-caption-text\"><em>Sai s\u00f3t trong n\u1ed9p ti\u1ec1n thu\u1ebf<\/em><\/figcaption><\/figure>\n<blockquote><p><span style=\"font-size: 90%;\">B\u00ean c\u1ea1nh \u0111\u00f3 b\u1ea1n c\u0169ng n\u00ean tham kh\u1ea3o th\u00eam n\u1ed9i dung &#8220;<a href=\"https:\/\/gtax.vn\/english\/nhung-sai-sot-thuong-gap-trong-hach-toan-ke-toan\/\" target=\"_blank\" rel=\"noopener\" data-schema-attribute=\"\">Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/a>&#8220;<\/span><\/p><\/blockquote>\n<p>\u0110\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong k\u00ea khai thu\u1ebf, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>\u00a0&amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p>M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>\n<p style=\"margin-bottom: 0.2in;\" align=\"RIGHT\">","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai thu\u1ebf l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 quan tr\u1ecdng trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. M\u1ed9t sai s\u00f3t d\u00f9 r\u1ea5t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nhi\u1ec1u phi\u1ec1n ph\u1ee9c cho doanh nghi\u1ec7p, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 ti\u1ec1m \u1ea9n h\u1eadu qu\u1ea3 r\u1ea5t l\u1edbn. Sau \u0111\u00e2y K\u1ebf to\u00e1n Gtax xin \u0111\u01b0a ra c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong [&#8230;]\n","protected":false},"author":1,"featured_media":232149,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[835],"class_list":["post-169","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-ke-khai-thue"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/169"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=169"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/169\/revisions"}],"predecessor-version":[{"id":234524,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/169\/revisions\/234524"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232149"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}