{"id":1025,"date":"2021-01-09T10:01:14","date_gmt":"2021-01-09T03:01:14","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1025"},"modified":"2021-07-27T09:22:02","modified_gmt":"2021-07-27T02:22:02","slug":"nhung-sai-sot-xay-ra-trong-cac-ky-quyet-toan-thue","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-sai-sot-xay-ra-trong-cac-ky-quyet-toan-thue\/","title":{"rendered":"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng x\u1ea3y ra trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\">Quy\u1ebft to\u00e1n l\u00e0 c\u00f4ng vi\u1ec7c kh\u00f3 \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, kinh nghi\u1ec7m m\u1edbi c\u00f3 th\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c. Nh\u01b0ng \u0111\u00f4i khi c\u0169ng c\u00f3 nh\u1eefng sai s\u00f3t kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi. Nh\u1eefng l\u01b0u \u00fd d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap c\u00f4ng vi\u1ec7c quy\u1ebft to\u00e1n tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n<h2 style=\"text-align: justify;\"><strong>1. V\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed<\/strong><\/h2>\n<p style=\"text-align: justify;\">1.1. C\u00e1c kho\u1ea3n chi d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng ti\u1ebfp kh\u00e1ch<\/p>\n<p style=\"text-align: justify;\">C\u00e1c l\u1ed7i v\u1ec1 h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng ti\u1ebfp kh\u00e1ch:<\/p>\n<ul>\n<li style=\"text-align: justify;\">T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: \u201cTi\u1ebfp kh\u00e1ch\u201d. Theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh v\u1ec1 m\u00e3 ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd kinh doanh th\u00ec kh\u00f4ng c\u00f3 ng\u00e0nh ngh\u1ec1 \u201cTi\u1ebfp kh\u00e1ch\u201d m\u00e0 ch\u1ec9 c\u00f3 D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng (\u0110a ph\u1ea7n c\u00e1c H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng c\u1ee7a H\u1ed9 kinh doanh m\u1eafc c\u00e1c l\u1ed7i n\u00e0y).<\/li>\n<li style=\"text-align: justify;\">C\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 ghi T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0: D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng ho\u1eb7c \u0103n u\u1ed1ng ti\u1ebfp kh\u00e1ch, c\u01a1m ti\u1ebfp kh\u00e1ch\u2026th\u00ec ch\u1ec9 ghi chung chung, kh\u00f4ng \u0111\u00ednh k\u00e8m B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c m\u00f3n \u0103n, \u0111\u1ed3 u\u1ed1ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Theo c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a chi c\u1ee5c thu\u1ebf, c\u1ee5c thu\u1ebf th\u00ec \u201c C\u00e1c chi ph\u00ed ti\u1ebfp kh\u00e1ch trong h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5: M\u1eb7t h\u00e0ng: D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng v\u00e0 k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c m\u00f3n \u0103n, \u0111\u1ed3 u\u1ed1ng\u2026(theo Quy \u0111\u1ecbnh v\u1ec1 C\u00e1c ch\u1ec9 ti\u00eau trong h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, c\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n k\u00e8m B\u1ea3ng k\u00ea v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 219\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 thu\u1ebf GTGT (\u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf); Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (\u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb)). Do v\u1eady, c\u00e1c h\u00f3a \u0111\u01a1n ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">1.2. Chi ph\u00ed x\u0103ng xe<\/p>\n<p style=\"text-align: justify;\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n x\u0103ng xe kh\u00e1 nhi\u1ec1u g\u00e2y m\u1ea5t h\u1ee3p l\u00fd. \u0110\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb lo\u1ea1i thu\u1ebf GTGT khi C\u01a1 quan thu\u1ebf thanh ki\u1ec3m tra, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh xe ph\u1ee5c v\u1ee5, ghi r\u00f5 qu\u00e3ng \u0111\u01b0\u1eddng \u0111i \u0111\u1ebfn, ch\u1ec9 s\u1ed1 c\u00f4ng t\u01a1 m\u00e9t, t\u00ecnh tr\u1ea1ng xe, nhi\u00ean li\u1ec7u, \u2026\u0111\u1ec3 qu\u1ea3n l\u00fd chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">1.3. C\u00e1c kho\u1ea3n chi h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng ph\u00e2n b\u1ed5 ghi nh\u1eadn v\u00e0o chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 ph\u00e2n b\u1ed5<\/p>\n<p style=\"text-align: justify;\">C\u01a1 quan thu\u1ebf ch\u1ec9 ch\u1ea5p nh\u1eadn c\u00e1c kho\u1ea3n chi n\u00e0y khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u1ed3 s\u01a1 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">K\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c c\u1ea5p th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ( D\u1ef1 tr\u00f9 kinh ph\u00ed, s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch m\u1eddi, m\u1ee5c \u0111\u00edch th\u1ef1c hi\u1ec7n\u2026)<\/li>\n<li style=\"text-align: justify;\">H\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n (n\u00eau r\u00f5 kinh ph\u00ed, \u0111\u1ecba \u0111i\u1ec3m, th\u1eddi gian th\u1ef1c hi\u1ec7n)<\/li>\n<li style=\"text-align: justify;\">Danh s\u00e1ch kh\u00e1ch m\u1eddi, th\u00f4ng tin c\u1ee7a kh\u00e1ch m\u1eddi<\/li>\n<li style=\"text-align: justify;\">C\u00e1c h\u00ecnh \u1ea3nh, video\u2026ch\u1ee9ng minh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">1.4. Chi ph\u00ed l\u01b0\u01a1ng c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty TNHH M\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7<\/p>\n<p style=\"text-align: justify;\">Tr\u00edch: T\u1ea1i ti\u1ebft d, \u0111i\u1ec3m 2.5, kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18-06-2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 02-08-2014, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2014 tr\u1edf \u0111i v\u00e0 thay th\u1ebf cho Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC ng\u00e0y 27-07-2012, h\u01b0\u1edbng d\u1eabn c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<br \/>\n&#8220;d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.\u201d<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb v\u1eabn ghi nh\u1eadn chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Kho\u1ea3n chi n\u00e0y s\u1ebd b\u1ecb truy thu v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p khi c\u01a1 quan thu\u1ebf thanh ki\u1ec3m tra.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1026\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-sot-xay-ra-trong-ky-quyet-toan-thue.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-sot-xay-ra-trong-ky-quyet-toan-thue.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-sot-xay-ra-trong-ky-quyet-toan-thue-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-sot-xay-ra-trong-ky-quyet-toan-thue-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-sot-xay-ra-trong-ky-quyet-toan-thue-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-sot-xay-ra-trong-ky-quyet-toan-thue-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-sot-xay-ra-trong-ky-quyet-toan-thue-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-sot-xay-ra-trong-ky-quyet-toan-thue-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><strong>2. V\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h2>\n<p style=\"text-align: justify;\">2.1. V\u1ec1 ph\u00e2n lo\u1ea1i v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a lo\u1ea1i t\u00e0i s\u1ea3n:<\/p>\n<ul>\n<li style=\"text-align: justify;\">TK 21112: m\u00e1y m\u00f3c thi\u1ebft b\u1ecb ch\u1ec9 d\u00f9ng cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/li>\n<li style=\"text-align: justify;\">V\u1edbi c\u00e1c lo\u1ea1i m\u00e1y v\u0103n ph\u00f2ng n\u00ean \u0111\u01b0a v\u00e0o TK 21114 (Thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng)<\/li>\n<li style=\"text-align: justify;\">C\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a v\u00e0o TK 2111 lung tung kh\u00f4ng theo nguy\u00ean t\u1eafc, kh\u00f4ng theo tr\u00ecnh t\u1ef1<\/li>\n<li style=\"text-align: justify;\">Vi\u1ec7c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang khung th\u1eddi gian theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">2.2. C\u00e1c b\u00fat to\u00e1n ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n kh\u00f4ng nh\u1ea5t qu\u00e1n, kh\u00f4ng li\u00ean t\u1ee5c, c\u00f3 th\u00e1ng ph\u00e2n b\u1ed5 v\u00e0 tr\u00edch kh\u1ea5u hao, c\u00f3 th\u00e1ng kh\u00f4ng th\u1ef1c hi\u1ec7n. D\u1eabn \u0111\u1ebfn vi\u1ec7c g\u00e2y sai s\u00f3t v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\"><strong>3. B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT cu\u1ed1i k\u1ef3<\/strong><\/h2>\n<p style=\"text-align: justify;\">C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Tuy nhi\u00ean, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 khai thu\u1ebf GTGT ( theo th\u00e1ng ho\u1eb7c theo qu\u00fd).<\/p>\n<h2 style=\"text-align: justify;\"><strong>4. V\u1ec1 v\u1ea5n \u0111\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/h2>\n<p style=\"text-align: justify;\">4.1. C\u00e1c h\u00f3a \u0111\u01a1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n<\/p>\n<p style=\"text-align: justify;\">Khi c\u01a1 quan thu\u1ebf thanh ki\u1ec3m tra, c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n, B\u1ea3ng k\u00ea c\u01b0\u1edbc v\u1eadn chuy\u1ec3n \u0111\u1ec3 ch\u1ee9ng minh c\u00e1c kho\u1ea3n chi ph\u00ed c\u01b0\u1edbc v\u1eadn chuy\u1ec3n l\u00e0 kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ch\u1ee9ng minh cung \u0111\u01b0\u1eddng \u0111i \u2013 \u0111\u1ebfn, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n\u2026th\u00ec c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i thu\u1ebf GTGT, truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Doanh nghi\u1ec7p, c\u1ea7n r\u00e0 so\u00e1t, b\u1ed5 sung c\u00e1c gi\u1ea5y t\u1edd tr\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">4.2. L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n n\u00ean \u0111\u01b0\u1ee3c \u0111\u00e1nh theo s\u1ed1 th\u1ee9 t\u1ef1 cu\u1ed1n. N\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in th\u00ec \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1, c\u00f2n h\u00f3a \u0111\u01a1n mua c\u1ee7a thu\u1ebf th\u00ec ch\u1ec9 c\u00f3 s\u1ed1 seri, ta t\u1ef1 \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 cu\u1ed1n theo tr\u00ecnh t\u1ef1 s\u1eed d\u1ee5ng v\u00e0 c\u1ea3 th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a h\u00f3a \u0111\u01a1n. V\u00ed d\u1ee5: khi d\u00f9ng h\u1ebft cu\u1ed1n s\u1ed1 1, ng\u00e0y xu\u1ea5t h\u00f3a \u0111\u01a1n trong \u0111\u00f3 t\u1eeb 01-01-2018 \u0111\u1ebfn 31-01-2018, th\u00ec l\u00e0m c\u00e1i nh\u00e3n th\u1ebf n\u00e0y r\u1ed3i d\u00e1n b\u00ean ngo\u00e0i lu\u00f4n. Khi c\u1ea7n t\u00ecm s\u1ed1 n\u00e0o, ng\u00e0y n\u00e0o l\u00e0 c\u00f3 ngay kh\u1ecfi ph\u1ea3i l\u1eadt b\u00ean trong.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n h\u1ee7y: Trong 1 cu\u1ed1n h\u00f3a \u0111\u01a1n, c\u00f3 bao nhi\u00eau s\u1ed1 h\u1ee7y, th\u00ec ta li\u1ec7t k\u00ea ra r\u1ed3i l\u00e0m c\u00e1i nh\u00e3n, d\u00e1n \u1edf trang b\u00eca nh\u01b0ng b\u00ean trong cu\u1ed1n h\u00f3a \u0111\u01a1n, khi m\u1edf ra xem l\u00e0 bi\u1ebft ngay. R\u1ed3i t\u1ea1o m\u1ed9t file excel, file Excel n\u00e0y ta s\u1ebd qu\u1ea3n l\u00fd xuy\u00ean su\u1ed1t t\u1eeb khi b\u1eaft \u0111\u1ea7u kinh doanh. Khi thu\u1ebf h\u1ecd c\u1ea7n \u0111\u1ed1i chi\u1ebfu ki\u1ec3m tra th\u00ec c\u00f3 ngay, d\u00f9 l\u00e0 m\u1ea5y ch\u1ee5c cu\u1ed1n hay ki\u1ec3m tra t\u1eeb n\u0103m n\u1ea3o n\u0103m nao c\u0169ng ko s\u1ee3. H\u00f3a \u0111\u01a1n h\u1ee7y li\u00ean 2 kh\u00e1ch h\u00e0ng tr\u1ea3 v\u1ec1 th\u00ec ph\u1ea3i d\u00e1n ngay v\u00e0o cu\u1ed1n h\u00f3a \u0111\u01a1n y nh\u01b0 c\u0169, g\u1ea1ch ch\u00e9o h\u1ee7y, r\u1ed3i d\u00e1n th\u00eam c\u00e1i bi\u00ean b\u1ea3n h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0o sau n\u00f3 lu\u00f4n.<\/p>\n<p style=\"text-align: justify;\">4.3. L\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ea3i \u0111\u1ee5c l\u1ed7, \u0111\u00f3ng b\u00eca th\u00e0nh cu\u1ed1n theo t\u1eebng th\u00e1ng hay t\u1eebng qu\u00fd, s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 nh\u01b0 tr\u00ean t\u1edd khai GTGT. Khi t\u00ecm 1 t\u1edd h\u00f3a \u0111\u01a1n \u1edf d\u00f2ng s\u1ed1 m\u1ea5y tr\u00ean t\u1edd khai thu\u1ebf, th\u00ec \u0111\u1ebfm s\u1ed1 t\u1edd h\u00f3a \u0111\u01a1n s\u1ebd ra ngay. \u0110\u1ee5c l\u1ed7 t\u1edd khai thu\u1ebf GTGT v\u00e0o \u0111\u00f3. M\u1ed9t cu\u1ed1n l\u00e0 m\u1ed9t th\u00e1ng hay m\u1ed9t qu\u00fd t\u00f9y v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n nhi\u1ec1u hay \u00edt. N\u1ebfu l\u00e0 1 qu\u00fd m\u1ed9t b\u00eca th\u00ec l\u01b0u c\u1ea3 t\u1edd khai t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh v\u00e0o lu\u00f4n. Qu\u00fd n\u00e0o c\u00f3 t\u1edd khai qu\u00fd \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">In th\u00eam s\u1ed5 c\u00e1i 133 \u0111\u00e3 h\u1ea1ch to\u00e1n kh\u1edbp v\u1edbi b\u1ea3ng k\u00ea mua v\u00e0o, \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0, s\u1ed1 ph\u00e1t sinh gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">4.4. \u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u th\u00ec ph\u1ea3i chuy\u1ec3n kho\u1ea3n. Khi thanh to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y, ph\u1ea3i photo th\u00eam \u1ee7y nhi\u1ec7m chi thanh to\u00e1n b\u1ea5m chung v\u00e0o h\u00f3a \u0111\u01a1n ho\u1eb7c l\u00e0 ghi ch\u00fa l\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0o thanh to\u00e1n ng\u00e0y n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c. C\u1ea7n l\u01b0u tr\u1eef c\u1ea9n th\u1eadn, \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra c\u00f3 \u1ee7y nhi\u1ec7m chi thanh to\u00e1n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf VAT.<\/p>\n<p style=\"text-align: justify;\">4.5. V\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a k\u00e8m b\u1ea3ng k\u00ea<\/p>\n<p style=\"text-align: justify;\">C\u1ea7n ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng k\u00ea theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 39\/2014\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng k\u00ea kh\u00f4ng c\u00f3 d\u1ea5u c\u1ee7a b\u00ean b\u00e1n (h\u00f3a \u0111\u01a1n 0152 ng\u00e0y 09-01-13), kh\u00f4ng c\u00f3 th\u00f4ng tin \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng, mua h\u00e0ng, c\u00e1c ch\u1ec9 ti\u00eau ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ng\u01b0\u1eddi mua h\u00e0ng, th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb.<\/p>\n<h2 style=\"text-align: justify;\"><strong>5. V\u1ec1 ngu\u1ed3n v\u1ed1n kinh doanh<\/strong><\/h2>\n<p style=\"text-align: justify;\">5.1. C\u01a1 c\u1ea5u ngu\u1ed3n v\u1ed1n kinh doanh, th\u1ee7 t\u1ee5c t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi vi\u1ec7c t\u0103ng v\u1ed1n c\u1ee7a c\u00f4ng ty theo Lu\u1eadt doanh nghi\u1ec7p, Lu\u1eadt ch\u1ee9ng kho\u00e1n th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i ti\u1ebfn h\u00e0nh: th\u1ee7 t\u1ee5c t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n (Ngh\u1ecb \u0111\u1ecbnh 43\/2010\/N\u0110-CP), \u0111\u0103ng k\u00fd\/ b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ch\u00e0o b\u00e1n c\u1ed5 phi\u1ebfu ri\u00eang l\u1ebb \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a ph\u1ea3i l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang g\u1eedi S\u1edf k\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/p>\n<p style=\"text-align: justify;\">5.2. Nghi\u1ec7p v\u1ee5 g\u00f3p v\u1ed1n li\u00ean doanh\/ \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 nghi\u1ec7p v\u1ee5 thu l\u1ea1i v\u1ed1n g\u00f3p li\u00ean doanh\/ \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh l\u00e3i\/ l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. Th\u00f4ng th\u01b0\u1eddng khi ki\u1ec3m tra, quy\u1ebft to\u00e1n thu\u1ebf, c\u00e1n b\u1ed9 thu\u1ebf s\u1ebd y\u00eau c\u1ea7u cung c\u1ea5p: V\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u1ed3ng\/ H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u1ec1 vi\u1ec7c g\u00f3p v\u1ed1n li\u00ean doanh\/ \u0111\u1ea7u t\u01b0; Bi\u00ean b\u1ea3n li\u00ean doanh; Bi\u00ean b\u1ea3n ho\u00e0n tr\u1ea3 v\u1ed1n \u0111\u1ea7u t\u01b0; L\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed3ng Li\u00ean doanh\/ \u0111\u1ea7u t\u01b0.<\/p>\n<h2 style=\"text-align: justify;\"><strong>6. So s\u00e1nh t\u1ef7 l\u1ec7 gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a\/ doanh thu c\u00e1c n\u0103m<\/strong><\/h2>\n<p style=\"text-align: justify;\">So s\u00e1nh t\u1ef7 l\u1ec7 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\/ doanh thu c\u00e1c n\u0103m th\u00ec t\u1ef7 l\u1ec7 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n dao \u0111\u1ed9ng t\u1eeb 96% &#8211; 99,2%. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i th\u00ec t\u1ef7 l\u1ec7 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\/ doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ea5t h\u1ee3p l\u00fd.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ch\u01b0a ghi nh\u1eadn \u0111\u00fang gi\u00e1 h\u00e0ng h\u00f3a nh\u1eadp kho d\u1eabn \u0111\u1ebfn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n sai. N\u1ebfu k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u00fang gi\u00e1 nh\u1eadp xu\u1ea5t kho (ngo\u00e0i sai s\u00f3t ghi nh\u1eadn c\u00e1c chi ph\u00ed nh\u1eadp mua h\u00e0ng h\u00f3a) th\u00ec t\u1ef7 l\u1ec7 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\/ doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 &gt; 100%.<\/p>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng doanh thu. Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh quy\u1ebft to\u00e1n c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh gi\u00e1 tr\u00ean c\u01a1 s\u1edf gi\u00e1 giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng (\u0110i\u1ec3m 1 M\u1ee5c I Th\u00f4ng t\u01b0 69\/2002\/TT-BTC ng\u00e0y 16-08-2002 ( tr\u01b0\u1edbc 07-05-2010) Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 71\/2010\/TT-BTC ng\u00e0y 07-05-2010 (thay th\u1ebf Th\u00f4ng t\u01b0 69\/2002\/TT-BTC) ho\u1eb7c C\u00f4ng v\u0103n s\u1ed1 2900\/TCT-CS ng\u00e0y 18-08-2011).<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu l\u1edbn, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n chi\u1ebfm t\u1ef7 l\u1ec7 cao, l\u1ed7 k\u00e9o d\u00e0i, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng nghi ng\u1edd doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi gian l\u1eadn thu\u1ebf, tr\u1ed1n thu\u1ebf v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t truy thu 1 \u2013 3 l\u1ea7n ( \u0110i\u1ec1u 107, 108 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf).<\/p>\n<h2 style=\"text-align: justify;\"><strong>7. H\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc sang n\u0103m nay v\u00e0o ng\u00e0y \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh<\/strong><\/h2>\n<p style=\"text-align: justify;\">T\u00e0i kho\u1ea3n 421: L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u01b0\u1ee3c ph\u00e2n ra 02 t\u00e0i kho\u1ea3n chi ti\u1ebft:<\/p>\n<ul>\n<li style=\"text-align: justify;\">T\u00e0i kho\u1ea3n 4211: L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc<\/li>\n<li style=\"text-align: justify;\">T\u00e0i kho\u1ea3n 4212: L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u1ec1 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n: T\u1ea1i ng\u00e0y \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ea7n k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc sang l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m n\u00e0y b\u1eb1ng b\u00fat to\u00e1n:<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 4212\/ C\u00f3 TK 4211: N\u1ebfu l\u00e3i<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 4211\/ C\u00f3 TK 4212: N\u1ebfu l\u1ed7<\/p>\n<p style=\"text-align: justify;\">Gi\u1ea3 s\u1eed n\u0103m tr\u01b0\u1edbc l\u00e3i v\u00e0 l\u00e3i l\u0169y k\u1ebf th\u00ec s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u01b0\u1edbc th\u1ec3 hi\u1ec7n \u1edf b\u00ean C\u00f3 TK 4212, sang t\u00e0i ch\u00ednh ti\u1ebfp theo h\u1ea1ch to\u00e1n N\u1ee3 TK 4212\/ C\u00f3 TK 4211: \u0111\u1ec3 chuy\u1ec3n l\u00e3i n\u0103m nay sang n\u0103m tr\u01b0\u1edbc nh\u1eb1m t\u00e1ch l\u1ee3i nhu\u1eadn t\u1eebng n\u0103m v\u00e0 s\u1ed1 d\u01b0 N\u1ee3 ho\u1eb7c C\u00f3 cu\u1ed1i k\u1ef3 t\u00e0i kho\u1ea3n 4212 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh t\u00e0i kho\u1ea3n ch\u1ec9 th\u1ec3 hi\u1ec7n l\u1ee3i nhu\u1eadn c\u1ee7a n\u0103m hi\u1ec7n h\u00e0nh.<\/p>\n<p style=\"text-align: justify;\">M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n b\u00fat to\u00e1n n\u00e0y ngo\u00e0i vi\u1ec7c \u0111\u00fang b\u1ea3n ch\u1ea5t, h\u01b0\u1edbng d\u1eabn theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u00f2n gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00ecn r\u00f5 l\u1ee3i nhu\u1eadn n\u0103m nay l\u00e0 bao nhi\u00eau, n\u0103m tr\u01b0\u1edbc l\u00e0 bao nhi\u00eau.<\/p>\n<p style=\"text-align: right;\"><em><strong>Ngu\u1ed3n: S\u01b0u t\u1ea7m\u00a0<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-sai-sot-xay-ra-trong-cac-ky-quyet-toan-thue\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" 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Nh\u01b0ng \u0111\u00f4i khi c\u0169ng c\u00f3 nh\u1eefng sai s\u00f3t kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi. Nh\u1eefng l\u01b0u \u00fd d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap c\u00f4ng vi\u1ec7c quy\u1ebft to\u00e1n tr\u1edf n\u00ean d\u1ec5 d\u00e0ng&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[100],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng x\u1ea3y ra trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"Quy\u1ebft to\u00e0n l\u00e0 c\u00f4ng vi\u1ec7c kh\u00f3 \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, kinh nghi\u1ec7m m\u1edbi c\u00f3 th\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c. 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