{"id":232401,"date":"2021-04-13T14:30:13","date_gmt":"2021-04-13T07:30:13","guid":{"rendered":"https:\/\/gtax.vn\/?p=232401"},"modified":"2021-04-13T14:52:15","modified_gmt":"2021-04-13T07:52:15","slug":"khai-bo-sung-ho-so-khai-thue-tndn","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so-khai-thue-tndn\/","title":{"rendered":"Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf TNDN"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNDN, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c <strong>khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf TNDN<\/strong>. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1ch th\u1ee9c \u0111\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf TNDN c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/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\/khai-bo-sung-ho-so-khai-thue-tndn\/#Cap_nhat_Nghi_dinh_126_ve_so_thue_TNDN_tam_nop\" >C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 126 v\u1ec1 s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p<\/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\/khai-bo-sung-ho-so-khai-thue-tndn\/#Tam_nop_thue_TNDN_khi_nao\" >T\u1ea1m n\u1ed9p thu\u1ebf TNDN khi n\u00e0o?<\/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\/khai-bo-sung-ho-so-khai-thue-tndn\/#Thu_tuc_ho_so_khai_bo_sung_thue_TNDN\" >Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 khai b\u1ed5 sung thu\u1ebf TNDN<\/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\/khai-bo-sung-ho-so-khai-thue-tndn\/#Ho_so_khai_bo_sung\" >H\u1ed3 s\u01a1 khai b\u1ed5 sung<\/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\/khai-bo-sung-ho-so-khai-thue-tndn\/#Thoi_han_nop_ho_so\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<\/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\/khai-bo-sung-ho-so-khai-thue-tndn\/#Dia_diem_nop_ho_so\" >\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so-khai-thue-tndn\/#Cac_truong_hop_cu_the_can_khai_bo_sung_ho_so_khai_thue_TNDN\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so-khai-thue-tndn\/#Neu_khong_lam_thay_doi_tien_thue_phai_nop\" >N\u1ebfu kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf\u00a0ph\u1ea3i n\u1ed9p<\/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\/khai-bo-sung-ho-so-khai-thue-tndn\/#Neu_lam_tang_tien_thue_phai_nop\" >N\u1ebfu l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf\u00a0ph\u1ea3i n\u1ed9p<\/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\/khai-bo-sung-ho-so-khai-thue-tndn\/#Neu_lam_giam_tien_thue_phai_nop\" >N\u1ebfu l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf\u00a0ph\u1ea3i n\u1ed9p<\/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\/khai-bo-sung-ho-so-khai-thue-tndn\/#Neu_lam_tang_so_thue_GTGT_chua_khau_tru_het\" >N\u1ebfu 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-12\" href=\"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so-khai-thue-tndn\/#Neu_lam_giam_so_thue_GTGT_chua_khau_tru_het\" >N\u1ebfu l\u00e0m gi\u1ea3m 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-13\" href=\"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so-khai-thue-tndn\/#Neu_lam_giam_so_thue_GTGT_chua_khau_tru_het_dong_thoi_lam_tang_so_thue_GTGT_phai_nop\" >N\u1ebfu 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\u00a0ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so-khai-thue-tndn\/#Neu_lam_tang_so_thue_GTGT_chua_khau_tru_het_dong_thoi_lam_giam_so_thue_GTGT_phai_nop\" >N\u1ebfu 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\u00a0ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/khai-bo-sung-ho-so-khai-thue-tndn\/#Dieu_chinh_giam_so_thue_da_de_nghi_hoan_tren_to_khai\" >\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cap_nhat_Nghi_dinh_126_ve_so_thue_TNDN_tam_nop\"><\/span>C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 126 v\u1ec1 s<span id=\"So_thue_TNDN_tam_nop_3_quy_khong_thap_hon_75_so_thue_ca_nam\">\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><strong><span id=\"So_thue_TNDN_tam_nop_3_quy_khong_thap_hon_75_so_thue_ca_nam\">S\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p 3 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf c\u1ea3 n\u0103m<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP th\u00ec t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a<strong> 03 qu\u00fd \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m<\/strong>. \u00c1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u n\u0103m th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd 03 \u0111\u1ebfn ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Tam_nop_thue_TNDN_khi_nao\"><\/span>T\u1ea1m n\u1ed9p thu\u1ebf TNDN khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u00e0ng qu\u00fd, doanh nghi\u1ec7p ph\u1ea3i\u00a0th\u1ef1c hi\u1ec7n<strong> t\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/strong>\u00a0c\u1ee7a qu\u00fd \u0111\u00f3, ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o <strong>ng\u00e0y th\u1ee9 30 c\u1ee7a qu\u00fd ti\u1ebfp theo<\/strong> qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf;<\/p>\n<figure id=\"attachment_232409\" aria-describedby=\"caption-attachment-232409\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232409 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Khai-bo-sung-ho-so-khai-thue-TNDN-2.jpg\" alt=\"Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf TNDN\" width=\"680\" height=\"415\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Khai-bo-sung-ho-so-khai-thue-TNDN-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Khai-bo-sung-ho-so-khai-thue-TNDN-2-300x183.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232409\" class=\"wp-caption-text\"><em>T\u1ea1m n\u1ed9p thu\u1ebf TNDN\u00a0ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y th\u1ee9 30 c\u1ee7a qu\u00fd ti\u1ebfp theo<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_ho_so_khai_bo_sung_thue_TNDN\"><\/span>Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 khai b\u1ed5 sung thu\u1ebf TNDN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_khai_bo_sung\"><\/span>H\u1ed3 s\u01a1 khai b\u1ed5 sung<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">G\u1ed3m c\u00f3:<\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh 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=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">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<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p n\u1ed9p cho c\u01a1 quan 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, 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 t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dia_diem_nop_ho_so\"><\/span>\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_cu_the_can_khai_bo_sung_ho_so_khai_thue_TNDN\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf TNDN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>G\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/em><\/span><\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Neu_khong_lam_thay_doi_tien_thue_phai_nop\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf\u00a0ph\u1ea3i n\u1ed9p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0<em>kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf\u00a0<\/em>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 th\u00ec:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p l\u1eadp 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=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">G\u1eedi t\u00e0i li\u1ec7u gi\u1ea3i th\u00edch k\u00e8m theo.<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Neu_lam_tang_tien_thue_phai_nop\"><\/span>N\u1ebfu l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf\u00a0ph\u1ea3i n\u1ed9p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0<em>l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf\u00a0<\/em>ph\u1ea3i n\u1ed9p th\u00ec:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0 t\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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\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 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">V\u00ed d\u1ee5 1:\u00a0<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">C\u00f4ng ty A\u00a0v\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 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2016 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng, tr\u01b0\u1eddng h\u1ee3p n\u00e0y 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.<\/span><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">H\u1ed3 s\u01a1 C\u00f4ng ty A n\u1ed9p cho c\u01a1 quan thu\u1ebf:<\/span><\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2016 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2016 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2016;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/blockquote>\n<figure id=\"attachment_232411\" aria-describedby=\"caption-attachment-232411\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232411 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Khai-bo-sung-ho-so-khai-thue-TNDN-2-2.jpg\" alt=\"Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf TNDN 2-2\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Khai-bo-sung-ho-so-khai-thue-TNDN-2-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Khai-bo-sung-ho-so-khai-thue-TNDN-2-2-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232411\" class=\"wp-caption-text\"><em>Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf TNDN n\u1ebfu l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf\u00a0ph\u1ea3i n\u1ed9p<\/em><\/figcaption><\/figure>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Neu_lam_giam_tien_thue_phai_nop\"><\/span>N\u1ebfu l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf\u00a0ph\u1ea3i n\u1ed9p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0<em>l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf<\/em>\u00a0ph\u1ea3i n\u1ed9p th\u00ec:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ebfu \u0111\u00e3 n\u1ed9p Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 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><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><em><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 2:\u00a0<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">C\u00f4ng ty B\u00a0v\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 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2016 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng (k\u00ea khai n\u1ed9p thu\u1ebf TNDN 200 tri\u1ec7u \u0111\u1ed3ng, nay \u0111i\u1ec1u ch\u1ec9nh c\u00f2n ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng), th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a n\u0103m 2016, \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2016, th\u00ec khi n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2016, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung thu\u1ebf TNDN t\u1eebng qu\u00fd trong n\u0103m 2016, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo t\u1eebng qu\u00fd, t\u00ednh l\u1ea1i s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1c qu\u00fd trong n\u0103m 2016.<\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Neu_lam_tang_so_thue_GTGT_chua_khau_tru_het\"><\/span>N\u1ebfu l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1ec9\u00a0l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft\u00a0c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec:<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 sai s\u00f3t 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 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><p><span style=\"font-size: 85%;\"><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 3:<\/span><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">C\u00f4ng ty C v\u00e0o th\u00e1ng 8\/2014 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\/2014 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 th\u00ec:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">S\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng 500 tri\u1ec7u \u0111\u1ed3ng, C\u00f4ng ty C 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 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\/2014.<\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Neu_lam_giam_so_thue_GTGT_chua_khau_tru_het\"><\/span>N\u1ebfu l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft\u00a0c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a d\u1eebng kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf th\u00ec\u00a0<\/em>s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 sai s\u00f3t khai 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<\/ul>\n<p><em><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 4:<span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555; text-decoration: underline;\">\u00a0<\/span><\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f4ng ty H v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2014 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 th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf GTGT 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 kh\u00f4ng ph\u1ea3i t\u00ednh ch\u1eadm n\u1ed9p, m\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a th\u00e1ng 01\/2014 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0o t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 7\/2014 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2014, th\u00e1ng l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau \u2013 \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).<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \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 th\u00ec\u00a0<\/em>c\u01a1 quan thu\u1ebf 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 b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><em style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf th\u00ec<\/em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">\u00a0doanh nghi\u1ec7p 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 k\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 doanh nghi\u1ec7p k\u00ea khai b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\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 doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Neu_lam_giam_so_thue_GTGT_chua_khau_tru_het_dong_thoi_lam_tang_so_thue_GTGT_phai_nop\"><\/span>N\u1ebfu 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\u00a0ph\u1ea3i n\u1ed9p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0l\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\u00a0ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec:<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0 t\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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ed3ng th\u1eddi ph\u1ea3i 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<figure id=\"attachment_232410\" aria-describedby=\"caption-attachment-232410\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232410 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Khai-bo-sung-ho-so-khai-thue-TNDN-thu-nhap-doanh-nghiep-2.jpg\" alt=\"l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf\u00a0ph\u1ea3i n\u1ed9p\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Khai-bo-sung-ho-so-khai-thue-TNDN-thu-nhap-doanh-nghiep-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Khai-bo-sung-ho-so-khai-thue-TNDN-thu-nhap-doanh-nghiep-2-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232410\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0 t\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<\/em><\/figcaption><\/figure>\n<blockquote><p><span style=\"text-decoration: underline; font-size: 85%;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 5:\u00a0<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">C\u00f4ng ty I v\u00e0o th\u00e1ng 8\/2014 l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u00e1ng 01\/2014 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft, chuy\u1ec3n sang k\u1ef3 sau l\u00e0 200 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 (t\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2014 c\u00f3 s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft, chuy\u1ec3n sang k\u1ef3 sau l\u00e0 200 tri\u1ec7u, nay \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 300 tri\u1ec7u, d\u1eabn t\u1edbi t\u1edd khai thu\u1ebf GTGT th\u00e1ng 01\/2014 ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p l\u00e0 100 tri\u1ec7u) th\u00ec:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">\u2013 \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam 100 tri\u1ec7u, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf, t\u00ednh ti\u1ec1n n\u1ed9p ch\u1eadm;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">\u2013 \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT 200 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o v\u00e0o t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 7\/2014 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2014 (k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau _ \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).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">\u2013 \u0110\u1ed1i v\u1edbi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a th\u00e1ng 01\/2014 l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng: C\u00f4ng ty I th\u1ef1c hi\u1ec7n khai \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau \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 c\u1ee7a t\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng 7\/2014 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c th\u00e1ng 8\/2014.<\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Neu_lam_tang_so_thue_GTGT_chua_khau_tru_het_dong_thoi_lam_giam_so_thue_GTGT_phai_nop\"><\/span>N\u1ebfu 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\u00a0ph\u1ea3i n\u1ed9p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p 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 \u0111\u1ed3ng th\u1eddi l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT\u00a0ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec:<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0 khai s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng c\u1ee7a k\u1ef3 sai s\u00f3t 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<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p (n\u00eau tr\u00ean).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_giam_so_thue_da_de_nghi_hoan_tren_to_khai\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean t\u1edd khai<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi\u00a0<em>ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/em>\u00a0tr\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 th\u00ec:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung, \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><p><span style=\"text-decoration: underline; font-size: 85%;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 6:\u00a0<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">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\/2014 l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ch\u01b0a l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Th\u00e1ng 8\/2014, 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\/2014 v\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\/2014.<\/span><\/p><\/blockquote>\n<p><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">L\u01b0u \u00fd:\u00a0<\/span><\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ebfu doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf trong th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 th\u00ec doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung m\u00e0 ch\u1ec9 c\u1ea7n l\u1eadp t\u1edd khai m\u1edbi cho \u0111\u00fang r\u1ed3i n\u1ed9p l\u1ea1i cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1.\u00a0Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ph\u1ea3i n\u1ed9p ph\u1ea1t hay truy thu cho d\u00f9 khi l\u00e0m l\u1ea1i c\u00f3\u00a0l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (l\u00ed do: v\u00ec v\u1eabn c\u00f2n trong th\u1eddi h\u1ea1n k\u00ea khai).<\/span><\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft v\u1ec1\u00a0<strong>Khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf TNDN<\/strong>, \u0111\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c nhanh ch\u00f3ng v\u00e0 ti\u1ebft ki\u1ec7m, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i &amp; quy\u1ebft to\u00e1n thu\u1ebf\u00a0c\u1ee7a ch\u00fang t\u00f4i. 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<div>\n<div>\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<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Sau khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNDN, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf TNDN. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1ch th\u1ee9c \u0111\u1ec3 b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf [&#8230;]\n","protected":false},"author":1,"featured_media":232411,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[837],"class_list":["post-232401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-thue-tndn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232401"}],"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=232401"}],"version-history":[{"count":8,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232401\/revisions"}],"predecessor-version":[{"id":232413,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232401\/revisions\/232413"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232411"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}