{"id":225552,"date":"2019-07-08T14:32:27","date_gmt":"2019-07-08T07:32:27","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225552"},"modified":"2024-10-24T10:08:06","modified_gmt":"2024-10-24T03:08:06","slug":"ho-so-khai-thue","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ho-so-khai-thue\/","title":{"rendered":"Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"<p>Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 h\u1ebft th\u1eddi gian qui \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a m\u00ecnh b\u1ecb sai x\u00f3t th\u00ec c\u1ea7n ph\u1ea3i l\u00e0m g\u00ec? H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ed5 sung g\u1ed3m nh\u1eefng lo\u1ea1i t\u1edd khai bi\u1ec3u m\u1eabu n\u00e0o? K\u1ebf to\u00e1n Gtax ngay sau \u0111\u00e2y s\u1ebd chia s\u1ebb n\u1ed9i dung n\u00e0y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i, \u00a0\u0111\u1ed3ng th\u1eddi Gtax c\u0169ng g\u1eedi \u0111\u1ebfn b\u1ea1n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 khi ph\u1ea3i th\u1ef1c hi\u1ec7n khai l\u1ea1i h\u1ed3 s\u01a1 n\u00e0y.<\/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\/ho-so-khai-thue\/#Khi_nao_thuc_hien_khai_bo_sung_ho_so_khai_thue\" >Khi n\u00e0o th\u1ef1c hi\u1ec7n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf?<\/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\/ho-so-khai-thue\/#Ho_so_khai_thue_GTGT_bo_sung\" >H\u1ed3 s\u01a1 khai thu\u1ebf GTGT b\u1ed5 sung<\/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\/ho-so-khai-thue\/#Cac_truong_hop_khai_bo_sung_ho_so_khai_thue\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/ho-so-khai-thue\/#Khai_bo_sung_khong_lam_thay_doi_tien_thue_phai_nop\" >Khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/ho-so-khai-thue\/#Khai_bo_sung_ho_so_khai_thue_lam_tang_tien_thue_phai_nop\" >Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/ho-so-khai-thue\/#Khai_bo_sung_ho_so_khai_thue_lam_giam_tien_thue_phai_nop\" >Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/ho-so-khai-thue\/#Khai_bo_sung_lam_tang_so_thue_GTGT_chua_khau_tru_het\" >Khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/ho-so-khai-thue\/#Khai_bo_sung_lam_giam_so_thue_GTGT_chua_khau_tru_het\" >Khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/ho-so-khai-thue\/#Khai_bo_sung_lam_giam_so_thue_GTGT_chua_khau_tru_het_dong_thoi_lam_tang_so_thue_GTGT_phai_nop\" >Khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ed3ng th\u1eddi l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/ho-so-khai-thue\/#Khai_bo_sung_lam_tang_so_thue_GTGT_chua_khau_tru_het_dong_thoi_lam_giam_so_thue_GTGT_phai_nop\" >Khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ed3ng th\u1eddi l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/ho-so-khai-thue\/#Khai_bo_sung_ho_so_khai_thue_doi_voi_chi_tieu_de_nghi_hoan_tren_to_khai_GTGT_khau_tru\" >Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai GTGT kh\u1ea5u tr\u1eeb<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_thuc_hien_khai_bo_sung_ho_so_khai_thue\"><\/span>Khi n\u00e0o th\u1ef1c hi\u1ec7n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Khi ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u00ecnh \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai c\u00f3 sai s\u00f3t th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"text-decoration: underline;\">L\u01b0u \u00fd<\/span>: <\/em>tr\u01b0\u1eddng h\u1ee3p ch\u01b0a h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai th\u00ec ch\u1ec9 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i t\u1edd khai, kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung.<\/span><\/p>\n<h2 align=\"left\"><span class=\"ez-toc-section\" id=\"Ho_so_khai_thue_GTGT_bo_sung\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 khai thu\u1ebf GTGT b\u1ed5 sung <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p align=\"left\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">bao g\u1ed3m:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf b\u1ecb sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh\u00a0(theo m\u1eabu s\u1ed1 01\/KHBS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC)\u00a0 (\u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0o b\u1ea5t c\u1ee9 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo,\u00a0<strong>nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf<\/strong>\u00a0t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<figure id=\"attachment_231732\" aria-describedby=\"caption-attachment-231732\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231732\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-bo-sung-ho-so-khai-thue-gia-tri-gia-tang.jpg\" alt=\"khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\" width=\"600\" height=\"338\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-bo-sung-ho-so-khai-thue-gia-tri-gia-tang.jpg 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-bo-sung-ho-so-khai-thue-gia-tri-gia-tang-300x169.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-bo-sung-ho-so-khai-thue-gia-tri-gia-tang-768x432.jpg 768w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231732\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng g\u1ed3m: t\u1edd khai b\u1ed5 sung, b\u1ea3n gi\u1ea3i tr\u00ecnh, t\u00e0i li\u1ec7u gi\u1ea3i th\u00edch k\u00e8m theo<\/figcaption><\/figure>\n<p><span style=\"text-decoration: underline;\"><em>L\u01b0u \u00fd:<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p\u00a0<strong>\u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau ki\u1ec3m tra, thanh tra<\/strong>\u00a0th\u00ec doanh nghi\u1ec7p v\u1eabn s\u1ebd\u00a0\u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh, n\u1ebfu doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t\u00a0nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra (tr\u01b0\u1eddng h\u1ee3p n\u00e0y\u00a0ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f2n sai s\u00f3t li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3 \u0111\u00e3 ki\u1ec3m tra, thanh tra nh\u01b0ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra (tr\u01b0\u1eddng h\u1ee3p n\u00e0y\u00a0ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p\u00a0<strong>c\u00f2n<\/strong>\u00a0<strong>sai s\u00f3t<\/strong>\u00a0li\u00ean quan \u0111\u1ebfn th\u1eddi k\u1ef3, ph\u1ea1m vi \u0111\u00e3 ki\u1ec3m tra, thanh tra d\u1eabn \u0111\u1ebfn ph\u00e1t sinh t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf\u00a0li\u00ean quan \u0111\u1ebfn t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0th\u00ec doanh nghi\u1ec7p ph\u1ea3i\u00a0th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf\u00a0nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf theo k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0\u00a0kh\u00f4ng ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ed3\u00a0s\u01a1\u00a0khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00e1c nhau t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khai_bo_sung_ho_so_khai_thue\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khai_bo_sung_khong_lam_thay_doi_tien_thue_phai_nop\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Khai b\u1ed5 sung k<\/strong><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>h\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n t<\/span><span style=\"font-family: arial, helvetica, sans-serif;\">rong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ec9\u00a0c\u1ea7n l\u1eadp:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u00e0i li\u1ec7u gi\u1ea3i th\u00edch k\u00e8m theo.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khai_bo_sung_ho_so_khai_thue_lam_tang_tien_thue_phai_nop\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">B\u00ean c\u1ea1nh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c\u00a0x\u00e1c \u0111\u1ecbnh d\u1ef1a\u00a0v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u00e0 m\u1ee9c t\u00ednh ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p bi\u1ebft.<\/span><\/p>\n<blockquote>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00f4ng ty A v\u00e0o th\u00e1ng 8\/2017\u00a0l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2017 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng, th\u00ec C\u00f4ng ty A n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p v\u00e0o NSNN. H\u1ed3 s\u01a1 khai thu\u1ebf GTGT b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n<\/blockquote>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khai_bo_sung_ho_so_khai_thue_lam_giam_tien_thue_phai_nop\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu doanh nghi\u1ec7p khai\u00a0b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf m\u00e0 l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ebfu \u0111\u00e3 n\u1ed9p v\u00e0o NSNN th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. H\u1ed3 s\u01a1 khai thu\u1ebf GTGT b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<figure id=\"attachment_231735\" aria-describedby=\"caption-attachment-231735\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231735\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-bo-sung-thue-gtgt-lam-giam-tien-nop.jpg\" alt=\"khai bo sung lam giam thu\u00ea gtgt phai n\u1ed9p\" width=\"600\" height=\"405\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-bo-sung-thue-gtgt-lam-giam-tien-nop.jpg 665w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/khai-bo-sung-thue-gtgt-lam-giam-tien-nop-300x203.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231735\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p khai\u00a0b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf m\u00e0 l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p<\/em><\/figcaption><\/figure>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khai_bo_sung_lam_tang_so_thue_GTGT_chua_khau_tru_het\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Khi l\u00e0m h\u1ed3 s\u01a1 khai b\u1ed5 sung, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd ph\u1ea3i khai s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u00e0o ch\u1ec9 ti\u00eau: &#8221;\u00a0\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean\u00a0t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<blockquote>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<\/span><\/em><\/p>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty A v\u00e0o th\u00e1ng 8\/2017 l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2017 ch\u1ec9 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng:<\/span><\/em><\/p>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 C\u00f4ng ty G n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><em><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2017 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb th\u00eam 500 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/em><\/li>\n<li><em><span style=\"font-family: arial, helvetica, sans-serif;\">B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh m\u1eabu 01\/KHBS l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb th\u00eam 500 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 t\u00ednh<b>\u00a0<\/b>thu\u1ebf GTGT th\u00e1ng 01\/2017;<\/span><\/em><\/li>\n<li><em><span style=\"font-family: arial, helvetica, sans-serif;\">T\u00e0i li\u1ec7u k\u00e8m theo gi\u1ea3i th\u00edch s\u1ed1 li\u1ec7u trong B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3).<\/span><\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng 500 tri\u1ec7u \u0111\u1ed3ng, C\u00f4ng ty A khai v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean\u00a0<strong>t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2017 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2017.<\/strong><\/span><\/em><\/p>\n<\/blockquote>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khai_bo_sung_lam_giam_so_thue_GTGT_chua_khau_tru_het\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec k<\/span><span style=\"font-family: arial, helvetica, sans-serif;\">hi\u00a0l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung th\u00ec doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0<strong>ch\u01b0a d\u1eebng kh\u1ea5u tr\u1eeb v\u00e0\u00a0ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/strong>\u00a0th\u00ec ph\u1ea3i khai s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 sai s\u00f3t v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0<strong>\u0111\u00e3 d\u1eebng kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/strong>\u00a0th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd x\u00e9t ho\u00e0n thu\u1ebf theo h\u1ed3 s\u01a1<b><i>\u00a0<\/i><\/b>\u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 khai b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0<strong>\u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf<\/strong>\u00a0th\u00ec ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n sai v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan Kho B\u1ea1c Nh\u00e0 n\u01b0\u1edbc\u00a0k\u00fd x\u00e1c nh\u1eadn tr\u00ean L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN ho\u1eb7c L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu NSNN \u0111\u1ebfn ng\u00e0y k\u00ea khai b\u1ed5 sung. N\u1ebfu doanh nghi\u1ec7p\u00a0ch\u01b0a n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ho\u00e0n sai ho\u1eb7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf s\u1ebd t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<blockquote>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00f4ng ty H v\u00e0o th\u00e1ng 8\/2017 l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2017 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 100 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>N\u1ebfu doanh nghi\u1ec7p ch\u01b0a d\u1eebng kh\u1ea5u tr\u1eeb v\u00e0 ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf th\u00ec ch\u1ec9 c\u1ea7n khai s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u1ea5u t\u1eeb v\u00e0o ch\u1ec9 ti\u00eau &#8220;\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc&#8221;.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 d\u1eebng kh\u1ea5u tr\u1eeb v\u00e0 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd x\u00e9t ho\u00e0n thu\u1ebf theo h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung. Do \u0111\u00f3, s\u1ebd ho\u00e0n 100 tri\u1ec7u ti\u1ec1n thu\u1ebf cho c\u00f4ng ty H.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf th\u00ec ph\u1ea3i\u00a0n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf GTGT 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0o T\u00e0i kho\u1ea3n thu h\u1ed3i ho\u00e0n thu\u1ebf GTGT v\u00e0 t\u1ef1 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn ng\u00e0y k\u00ea khai b\u1ed5 sung \u0111\u1ec3 n\u1ed9p v\u00e0o T\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/em><\/span><\/p>\n<\/blockquote>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khai_bo_sung_lam_giam_so_thue_GTGT_chua_khau_tru_het_dong_thoi_lam_tang_so_thue_GTGT_phai_nop\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ed3ng th\u1eddi l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ed3ng th\u1eddi l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Sau khi th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf GTGT b\u1ed5 sung th\u00ec doanh nghi\u1ec7p n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m\u00a0t\u1ef1 x\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u00e0 m\u1ee9c t\u00ednh ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi khai s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u1ee7a k\u1ef3 sai s\u00f3t v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<blockquote>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<\/span><\/em><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00f4ng ty A\u00a0v\u00e0o th\u00e1ng 8\/2017 l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2017 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft, chuy\u1ec3n sang k\u1ef3 sau l\u00e0200 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi l\u00e0m ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u0103ng 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec:<\/em><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam 100 tri\u1ec7u v\u00e0 \u0111\u00f3ng ti\u1ec1n n\u1ed9p ch\u1eadm \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u0103ng th\u00eam.<\/em><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Khai gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0\u00a0200 tri\u1ec7u \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o v\u00e0o t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 7\/2017 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2017. (S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo l\u00e0 300 tri\u1ec7u th\u00ec sau khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ebd c\u00f2n 100 tri\u1ec7u. 100 tri\u1ec7u l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 ti\u1ebfp theo).<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/blockquote>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khai_bo_sung_lam_tang_so_thue_GTGT_chua_khau_tru_het_dong_thoi_lam_giam_so_thue_GTGT_phai_nop\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ed3ng th\u1eddi l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Khi ti\u1ebfn h\u00e0nh khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ed3ng th\u1eddi l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t. Doanh nghi\u1ec7p l\u01b0u \u00fd s<\/span><span style=\"font-family: arial, helvetica, sans-serif;\">au khi th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf GTGT b\u1ed5 sung th\u00ec doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u1ea3i khai t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ch\u1ec9 ti\u00eau\u00a0\u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00e0\u00a0\u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ebfu \u0111\u00e3 n\u1ed9p v\u00e0o NSNN th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khai_bo_sung_ho_so_khai_thue_doi_voi_chi_tieu_de_nghi_hoan_tren_to_khai_GTGT_khau_tru\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai GTGT kh\u1ea5u tr\u1eeb<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Khi ti\u1ebfn h\u00e0nh khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai GTGT kh\u1ea5u tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai do ch\u01b0a \u0111\u1ea3m b\u1ea3o tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 ch\u01b0a l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/strong><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u00a0th\u00ec k<\/span><span style=\"font-family: arial, helvetica, sans-serif;\">hi l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung th\u00ec doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi khai s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o ch\u1ec9 ti\u00eau \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc\u201d tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n t\u1ea1i.<\/span><\/p>\n<blockquote>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00f4ng ty K \u0111\u00e3 k\u00ea khai s\u1ed1 thu\u1ebf GTGT \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o T\u1edd khai thu\u1ebf GTGT th\u00e1ng 6\/2017 l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ch\u01b0a l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT. Th\u00e1ng 8\/2017, C\u00f4ng ty K ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf khai \u0111\u1ec1 ngh\u1ecb ho\u00e0n n\u00eau tr\u00ean ch\u01b0a \u0111\u1ea3m b\u1ea3o tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec C\u00f4ng ty \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 khai \u0111\u1ec1 ngh\u1ecb ho\u00e0n ch\u01b0a \u0111\u1ea3m b\u1ea3o tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n t\u1ea1i t\u1edd khai thu\u1ebf GTGT th\u00e1ng 6\/2017\u00a0v\u00e0 \u0111\u01b0\u1ee3c khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng tr\u00ean t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2014 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2017.<\/em><\/span><\/p>\n<\/blockquote>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u00e0 tr\u00e1nh sai x\u00f3t khi ti\u1ebfn h\u00e0nh th\u1ef1c hi\u1ec7n khai b\u1ed5 sungh\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng,\u00a0K\u1ebf to\u00e1n Gtax khuy\u00ean b\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 lu\u00f4n lu\u00f4n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd t\u1ed1t nh\u1ea5t. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/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>","protected":false},"excerpt":{"rendered":"<p>Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 h\u1ebft th\u1eddi gian qui \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a m\u00ecnh b\u1ecb sai x\u00f3t th\u00ec c\u1ea7n ph\u1ea3i l\u00e0m g\u00ec? H\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ed5 sung g\u1ed3m nh\u1eefng lo\u1ea1i t\u1edd khai [&#8230;]\n","protected":false},"author":1,"featured_media":231732,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[824],"class_list":["post-225552","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225552"}],"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=225552"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225552\/revisions"}],"predecessor-version":[{"id":231731,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225552\/revisions\/231731"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231732"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}