{"id":2605,"date":"2021-08-02T15:31:11","date_gmt":"2021-08-02T08:31:11","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2605"},"modified":"2021-08-09T08:38:14","modified_gmt":"2021-08-09T01:38:14","slug":"huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT"},"content":{"rendered":"<p style=\"text-align: right;\"><em>T\u00e1c gi\u1ea3: \u0110\u00e0o Mai Chi, 30-7-2021, webketoanfacebook.<\/em><\/p>\n<p>H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t nh\u01b0: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u2013 gi\u1ea3m thu\u1ebf GTGT, k\u00ea khai sai s\u1ed1 ti\u1ec1n thu\u1ebf, b\u1ecf s\u00f3t qu\u00ean kh\u00f4ng k\u00ea khai ho\u00e1 \u0111\u01a1n m\u1edbi nh\u1ea5t.<\/p>\n<h2><strong>1. Nguy\u00ean t\u1eafc k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT<\/strong><\/h2>\n<p>H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c 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 thanh, ki\u1ec3m tra thu\u1ebf.<\/p>\n<p>Nguy\u00ean t\u1eafc chung: Nh\u1eefng ch\u1ec9 ti\u00eau n\u00e0o c\u1ee7a t\u1edd khai c\u1ee7a k\u1ef3 th\u00ec c\u00f3 th\u1ec3 v\u00e0o t\u1edd khai \u0111\u00f3 \u0111\u1ec3 s\u1eeda l\u1ea1i cho \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u. Ca\u0301c sai so\u0301t th\u01b0\u1eddng m\u1eafc ph\u1ea3i nh\u01b0:<\/p>\n<ul>\n<li>K\u00ea khai th\u01b0\u0300a ho\u0103\u0323c thi\u00ea\u0301u hoa\u0301 \u0111\u01a1n \u0111\u00e2\u0300u ra, \u0111\u00e2\u0300u va\u0300o, qu\u00ean kh\u00f4ng k\u00ea khai ho\u00e1 \u0111\u01a1n (b\u1ecf s\u00f3t ho\u00e1 \u0111\u01a1n kh\u00f4ng k\u00ea khai)<\/li>\n<li>K\u00ea khai s\u00f4\u0301 ti\u00ea\u0300n, sai thu\u00ea\u0301 thu\u00ea\u0301 su\u00e2\u0301t, sai ti\u00ea\u0300n thu\u00ea\u0301&#8230;.<\/li>\n<\/ul>\n<p>Chu\u0301 y\u0301: K\u00ea\u0309 t\u01b0\u0300 nga\u0300y 1-1-2014 theo khoa\u0309n 8 \u0111i\u00ea\u0300u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC thi\u0300:<\/p>\n<p><strong><span style=\"text-decoration: underline;\">Sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/span><\/strong><\/p>\n<ul>\n<li>K\u00ea khai s\u00f3t ho\u00e1 \u0111\u01a1n \u0111\u00e2\u0300u va\u0300o, ca\u0301c ba\u0323n \u0111\u01b0\u01a1\u0323c k\u00ea khai, kh\u00e2\u0301u tr\u01b0\u0300 b\u00f4\u0309 sung va\u0300o th\u01a1\u0300i \u0111i\u00ea\u0309m na\u0300o cu\u0303ng \u0111\u01b0\u01a1\u0323c, tr\u01b0\u01a1\u0301c khi c\u01a1 quan thu\u00ea\u0301 c\u00f4ng b\u1ed1 quy\u00ea\u0301t \u0111i\u0323nh thanh ki\u1ec3m ki\u00ea\u0309m tra.<\/li>\n<li>K\u00ea khai sai ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o x\u1eed l\u00fd nh\u01b0 TH2 d\u01b0\u1edbi \u0111\u00e2y.<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5: Qu\u00fd 2\/2021 b\u1ea1n ph\u00e1t hi\u1ec7n c\u00f3 1 ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o ng\u00e0y 28-4-2020 ch\u01b0a k\u00ea khai v\u00e0o qu\u00fd 2\/2020. L\u00fac n\u00e0y c\u1ea7n ph\u1ea3i k\u00ea khai v\u00e0o Qu\u00fd hi\u1ec7n t\u1ea1i ph\u00e1t hi\u1ec7n (K\u00ea khai v\u00e0o qu\u00fd 2\/2021).<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Sai s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/strong><\/span><\/p>\n<p>K\u00ea khai sai s\u00f3t \u0111\u01a1n \u0111\u1ea7u ra: Th\u00ec ph\u1ea3i k\u00ea khai v\u00e0o k\u1ef3 xu\u1ea5t ho\u00e1 \u0111\u01a1n.<\/p>\n<p>V\u00ed d\u1ee5: Qu\u00fd 2\/2021 c\u00e1c b\u1ea1n ph\u00e1t hi\u1ec7n c\u00f3 1 ho\u00e1 \u0111\u01a1n \u0111\u1ea7u ra ng\u00e0y 28-3-2021 ch\u01b0a k\u00ea khai v\u00e0o qu\u00fd 1\/2021. L\u00fac n\u00e0y c\u1ea7n ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung l\u1ea1i Qu\u00fd xu\u1ea5t ho\u00e1 \u0111\u01a1n (K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung qu\u00fd 1\/2021).<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-2608\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/ke-khai-bo-sung-GTGT.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/ke-khai-bo-sung-GTGT.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/ke-khai-bo-sung-GTGT-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/ke-khai-bo-sung-GTGT-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/ke-khai-bo-sung-GTGT-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/ke-khai-bo-sung-GTGT-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/ke-khai-bo-sung-GTGT-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/ke-khai-bo-sung-GTGT-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><strong>2. H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung thu\u1ebf GTGT<\/strong><\/h2>\n<p>N\u1ebfu ph\u00e1t hi\u1ec7n k\u00ea khai sai l\u1ea7n \u0111\u1ea7u ti\u00ean ngay c\u1ea3 khi c\u00f2n v\u00e0 \u0111\u00e3 h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai, C\u00f4ng ty ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh:<\/p>\n<p>Ca\u0301ch x\u01b0\u0309 ly\u0301 nh\u01b0 sau:<\/p>\n<p>B\u01b0\u1edbc 1: \u0110\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m HTKK =&gt; Ch\u1ecdn &#8220;T\u1edd khai qu\u00fd 1\/2021&#8221; , Ch\u1ecdn \u201cT\u1edd khai b\u1ed5 sung\u201d<\/p>\n<p>B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n k\u00ea khai b\u00f4\u0309 sung \u0111i\u00ea\u0300u chi\u0309nh nh\u01b0 sau:<\/p>\n<p>1. Tr\u01b0\u1eddng h\u1ee3p ky\u0300 tr\u01b0\u01a1\u0301c qu\u00ean kh\u00f4ng nh\u00e2\u0323p s\u00f4\u0301 thu\u00ea\u0301 GTGT co\u0300n \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 chuy\u00ea\u0309n sang thi\u0300 s\u1eeda t\u1ea1i Ch\u1ec9 ti\u00eau [22]<\/p>\n<p><em><strong>V\u00ed d\u1ee5:<\/strong> <\/em>C\u00f4ng ty A c\u00f3 t\u1edd khai ch\u00ednh th\u1ee9c qu\u00fd 4\/2020 c\u00f3 Ch\u1ec9 ti\u00eau 43 l\u00e0: 2.000.000 (S\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau). Nh\u01b0ng v\u00ec c\u00e0i l\u1ea1i m\u00e1y t\u00ednh n\u00ean khi k\u00ea khai t\u1edd khai qu\u00fd 1\/2021 s\u1ebd kh\u00f4ng xu\u1ea5t hi\u1ec7n Ch\u1ec9 ti\u00eau 22 l\u00e0: 2.000.000 (V\u00e0 C\u00f4ng ty A c\u0169ng kh\u00f4ng nh\u1eadp s\u1ed1 ti\u1ec1n 2.000.000 \u0111\u1ed3ng v\u00e0o \u0111\u00e2y). Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y k\u00ea khai l\u00e0 sai.<\/p>\n<p><span style=\"text-decoration: underline;\">C\u00e1ch x\u1eed l\u00fd:<\/span> M\u1edf T\u1edd khai b\u1ed5 sung Qu\u00fd 1\/2021 (nh\u01b0 h\u01b0\u1edbng d\u1eabn tr\u00ean B\u01b0\u1edbc 1) -&gt; S\u1eeda l\u1ea1i Ch\u1ec9 ti\u00eau 22 = 2.000.000 -&gt; Sau \u0111\u00f3 \u1ea5n &#8220;T\u1ed5ng h\u1ee3p KHBS&#8221; -&gt; Ti\u1ebfp n\u1eefa &#8220;X\u1eed l\u00fd s\u1ed1 li\u1ec7u nh\u01b0 B\u01b0\u1edbc 3 b\u00ean d\u01b0\u1edbi&#8221;<\/p>\n<p>2. Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o:<\/p>\n<p>K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean 3 ch\u1ec9 ti\u00eau l\u00e0: Ch\u1ec9 ti\u00eau [23], [24] v\u00e0 [25].<\/p>\n<p><em><strong>V\u00ed d\u1ee5:<\/strong><\/em> Qu\u00fd 1\/2021 c\u00e1c b\u1ea1n k\u00ea khai T\u1edd khai v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u nh\u01b0 sau:<\/p>\n<p>[23] = 25.980.000<br \/>\n[24] = 2.598.000<br \/>\n[25] = 2.598.000<\/p>\n<p>\u0110\u1ebfn ng\u00e0y 4-5-2021 th\u00ec ph\u00e1t hi\u1ec7n l\u00e0 k\u00ea khai sai s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, c\u1ee5 th\u1ec3 l\u00e0 Thi\u1ebfu s\u1ed1 ti\u1ec1n h\u00e0ng 2.000.000, thu\u1ebf GTGT: 200.000.<\/p>\n<p><span style=\"text-decoration: underline;\">C\u00e1ch x\u1eed l\u00fd:<\/span> M\u1edf T\u1edd khai b\u1ed5 sung Qu\u00fd 1\/2021 (nh\u01b0 h\u01b0\u1edbng d\u1eabn tr\u00ean B\u01b0\u1edbc 1) -&gt; S\u1eeda l\u1ea1i Ch\u1ec9 ti\u00eau 23, 24, 25 (V\u00ec l\u00e0 k\u00ea khai thu\u1ebf -&gt; N\u00ean b\u00e2y gi\u1edd ph\u1ea3i c\u1ed9ng th\u00eam v\u00e0o)<\/p>\n<p>Nh\u01b0 v\u1eady c\u00e1c b\u1ea1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u1edf 3 ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/p>\n<p>[23] = 25.980.000 + 2.000.000<br \/>\n[24] = 2.598.000 + 200.000<br \/>\n[25] = 2.598.000 + 200.000<\/p>\n<p>N\u1ebfu l\u00e0 c\u00f4ng ty kinh doanh m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf n\u00ean 24 v\u00e0 25 c\u00f3 th\u1ec3 s\u1ebd kh\u00e1c nhau v\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT d\u00f9ng chung. N\u1ebfu l\u00e0 c\u00f4ng ty ch\u1ec9 kinh doanh m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf th\u00ec 24 v\u00e0 25 s\u1ebd b\u1eb1ng nhau<\/p>\n<p>Sau khi \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung xong c\u00e1c b\u1ea1n b\u1ea5m &#8220;T\u1ed5ng h\u1ee3p KHBS&#8221; -&gt; V\u00e0 x\u1eed l\u00fd s\u1ed1 li\u1ec7u nh\u01b0 b\u01b0\u1edbc 3 b\u00ean d\u01b0\u1edbi.<\/p>\n<p>3. N\u1ebfu sai s\u00f3t l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra:<\/p>\n<p>K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/ gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb: Ch\u1ec9 ti\u00eau [26] \u0111\u1ebfn [32a]. (Theo ca\u0301c m\u01b0\u0301c thu\u00ea\u0301 su\u00e2\u0301t tr\u00ean hoa\u0301 \u0111\u01a1n)<\/p>\n<p><em><strong>V\u00ed d\u1ee5:<\/strong><\/em> Qu\u00fd 1\/2021 c\u00e1c b\u1ea1n k\u00ea khai tr\u00ean T\u1edd khai s\u1ed1 li\u1ec7u nh\u01b0 sau:<\/p>\n<p>[32] = 435.345.000<br \/>\n[33] = 43.534.500<\/p>\n<p>\u0110\u1ebfn ng\u00e0y 4\/5 th\u00ec ph\u00e1t hi\u1ec7n l\u00e0 k\u00ea khai sai 1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, c\u1ee5 th\u1ec3 l\u00e0 k\u00ea khai th\u1eeba: 2.000.000, thu\u1ebf GTGT l\u00e0 10%: 200.000.<\/p>\n<p><span style=\"text-decoration: underline;\">C\u00e1ch x\u1eed l\u00fd:<\/span> M\u1edf T\u1edd khai b\u1ed5 sung Qu\u00fd 1\/2021 (nh\u01b0 h\u01b0\u1edbng d\u1eabn tr\u00ean B\u01b0\u1edbc 1) -&gt; S\u1eeda l\u1ea1i Ch\u1ec9 ti\u00eau 32 v\u00e0 33 (V\u00ec thu\u1ebf su\u1ea5t 10%. V\u00e0 do k\u00ea khai th\u1eeba -&gt; B\u00e2y gi\u1edd ph\u1ea3i k\u00ea khai gi\u1ea3m xu\u1ed1ng). \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u1ea3m ti\u00eau 32 v\u00e0 33 nh\u01b0 sau:<\/p>\n<p>[32] = 435.345.000 &#8211; 2.000.000<br \/>\n[33] = 43.534.500 &#8211; 200.000<\/p>\n<p>Sau khi \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung xong c\u00e1c b\u1ea1n b\u1ea5m &#8220;T\u1ed5ng h\u1ee3p KHBS&#8221; -&gt; V\u00e0 x\u1eed l\u00fd s\u1ed1 li\u1ec7u nh\u01b0 b\u01b0\u1edbc 3 b\u00ean d\u01b0\u1edbi.<\/p>\n<p>B\u01b0\u1edbc 3: Sau khi c\u00e1c b\u1ea1n \u0111\u00e3 b\u1ea5m &#8220;T\u1ed5ng h\u1ee3p KHBS&#8221; -&gt; Ti\u1ebfp \u0111\u00f3 c\u00e1c b\u1ea1n Click v\u00e0o ship \u201cKHBS\u201d (B\u1ea3n Gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh) ph\u00eda d\u01b0\u1edbi (b\u00ean c\u1ea1nh T\u1edd khai), \u0111\u00ea\u0309 x\u01b0\u0309 ly\u0301 k\u00ea\u0301t qua\u0309 sau khi khai b\u00f4\u0309 sung:<\/p>\n<p>X\u01b0\u0309 ly\u0301 s\u00f4\u0301 li\u00ea\u0323u \u01a1\u0309 Chi ti\u00eau [40] v\u00e0 [43]:<\/p>\n<p>1. N\u00ea\u0301u [40] &gt; 0 (Kh\u00f4ng c\u00f3 ngo\u1eb7c \u0111\u01a1n -&gt; T\u1ee9c l\u00e0 t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p): T\u1ee9c l\u00e0 n\u1ed9p thi\u1ebfu -&gt; Ph\u1ea3i \u0111i n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf GTGT -&gt; \u0110i n\u00f4\u0323p s\u00f4\u0301 ti\u00ea\u0300n thu\u00ea\u0301 \u0111o\u0301 va\u0300 ti\u00ea\u0300n pha\u0323t ch\u00e2\u0323m n\u00f4\u0323p ti\u00ea\u0300n thu\u00ea\u0301 (Ph\u00e2\u0300n m\u00ea\u0300m \u0111a\u0303 t\u01b0\u0323 ti\u0301nh s\u00f4\u0301 nga\u0300y ch\u00e2\u0323m n\u00f4\u0323p va\u0300 s\u00f4\u0301 ti\u00ea\u0300n pha\u0323t \u01a1\u0309 d\u01b0\u01a1\u0301i ph\u00e2\u0300n B tr\u00ean Ba\u0309n gia\u0309i tri\u0300nh)<\/p>\n<p>2. N\u00ea\u0301u [40] &lt; 0 (N\u1eb1m trong ngo\u1eb7c \u0111\u01a1n () -&gt; L\u00e0m gi\u1ea3m ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p): T\u1ee9c l\u00e0 c\u00e1c b\u1ea1n \u0111ang n\u1ed9p Th\u1eeba thu\u1ebf GTGT -&gt; C\u00e1c b\u1ea1n \u0111\u01b0\u1ee3c B\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/p>\n<p>L\u01b0u \u00fd: Ca\u0301c ba\u0323n t\u01b0\u0323 theo do\u0303i khoa\u0309n na\u0300y b\u00ean ngoa\u0300i, n\u00ea\u0301u ky\u0300 sau pha\u0301t sinh s\u00f4\u0301 thu\u00ea\u0301 pha\u0309i n\u00f4\u0323p thi\u0300 t\u01b0\u0323 tr\u01b0\u0300 \u0111i b\u00ean ngoa\u0300i. T\u1ee9c l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c nh\u00e2\u0323p v\u00e0o Ch\u1ec9 ti\u00eau [38] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/p>\n<p>3. N\u00ea\u0301u [43] &gt; 0 (Kh\u00f4ng c\u00f3 ngo\u1eb7c \u0111\u01a1n -&gt; T\u0103ng s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb): Nh\u1eadp s\u1ed1 ti\u1ec1n thu\u1ebf \u0111o\u0301 v\u00e0o Ch\u1ec9 ti\u00eau [38] c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/p>\n<p><em><strong>V\u00ed d\u1ee5:<\/strong> <\/em>C\u00f4ng ty B, qu\u00fd 1\/2021 c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p l\u00e0 2.000.000 vn\u0111. Nh\u01b0ng sang \u0111\u1ebfn Qu\u00fd 2\/2021 th\u00ec ph\u00e1t hi\u1ec7n k\u00ea khai sai 1 ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o: Gi\u00e1 tr\u1ecb l\u00e0: 50.000.000, ti\u1ec1n thu\u1ebf l\u00e0: 5.000.000 . Nh\u01b0ng l\u1ea1i k\u00ea khai v\u00e0o:<\/p>\n<p>Ch\u1ec9 ti\u00eau 23: 5.000.000.<br \/>\nCh\u1ec9 ti\u00eau 24: 500.000.<br \/>\nCh\u1ec9 ti\u00eau 25: 500.000.<\/p>\n<p>T\u1ee9c l\u00e0 k\u00ea khai thi\u1ebfu -&gt; B\u00e2y gi\u1edd ph\u1ea3i c\u1ed9ng th\u00eam s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3 v\u00e0o.<\/p>\n<p><span style=\"text-decoration: underline;\">C\u00e1ch x\u1eed l\u00fd:<\/span> V\u00e0o t\u1edd khai Qu\u00fd 1\/2021 l\u01b0\u0323a cho\u0323n &#8220;T\u01a1\u0300 khai b\u00f4\u0309 sung&#8221;. V\u00e0 s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean c\u00e1c Ch\u1ec9 ti\u00eau [23], [24], [25] -&gt; C\u1ed9ng th\u00eam s\u1ed1 ti\u1ec1n k\u00ea khai thi\u1ebfu v\u00e0o.<\/p>\n<p>Sau khi k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh xong -&gt; B\u1ea5m v\u00e0o &#8220;T\u1ed5ng h\u1ee3p KHBS&#8221; -&gt; Sang ph\u1ee5 l\u1ee5c &#8220;KHBS&#8221; th\u00ec xu\u1ea5t hi\u1ec7n Ch\u1ec9 ti\u00eau [43] l\u00e0 : 3.000.000 \u0111\u1ed3ng (Kh\u00f4ng n\u1eb1m trong ngo\u1eb7c, t\u1ee9c l\u00e0 &gt; 0, gi\u00e1 tr\u1ecb d\u01b0\u01a1ng). Sau \u0111\u00f3: M\u1edf T\u1edd khai l\u1ea7n \u0111\u1ea7u Qu\u00fd 2\/2021 -&gt; Nh\u1eadp s\u00f4\u0301 ti\u00ea\u0300n 3.000.000 va\u0300o Ch\u1ec9 ti\u00eau [38] cu\u0309a t\u01a1\u0300 khai thu\u00ea\u0301 GTGT Qu\u00fd 2\/2021<\/p>\n<p>4. N\u00ea\u0301u [43] &lt; 0 (N\u1eb1m trong ngo\u1eb7c \u0111\u01a1n () =&gt; Gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb): Nh\u1eadp s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t hi\u1ec7n \u1edf Ch\u1ec9 ti\u00eau 43 tr\u00ean ph\u1ee5 l\u1ee5c KHBS \u0111o\u0301 v\u00e0o Ch\u1ec9 ti\u00eau [37] tr\u00ean t\u1edd khai tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/p>\n<p>C\u00f9ng v\u1edbi v\u00ed d\u1ee5 tr\u00ean \u1edf ph\u1ea7n 3 b\u00ean tr\u00ean =&gt; Nh\u01b0ng sau khi k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung xong =&gt; B\u1ea5m v\u00e0o &#8220;T\u1ed5ng h\u1ee3p KHBS&#8221; =&gt; Sang ph\u1ee5 l\u1ee5c &#8220;KHBS&#8221; th\u00ec xu\u1ea5t hi\u1ec7n Ch\u1ec9 ti\u00eau [43] l\u00e0 : (3.000.000) vn\u0111 (N\u1eb1m trong ngo\u1eb7c, t\u1ee9c l\u00e0 &lt; 0, gi\u00e1 tr\u1ecb \u00e2m) =&gt; Ti\u1ebfp \u0111\u00f3: M\u1edf T\u1edd khai l\u1ea7n \u0111\u1ea7u Qu\u00fd 2\/2021 =&gt; Nh\u1eadp s\u00f4\u0301 ti\u00ea\u0300n 3.000.000 va\u0300o Ch\u1ec9 ti\u00eau [37] cu\u0309a t\u01a1\u0300 khai thu\u00ea\u0301 GTGT Qu\u00fd 2\/2021.<\/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\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=H%C6%B0%E1%BB%9Bng%20d%E1%BA%ABn%20c%C3%A1ch%20k%C3%AA%20khai%20b%E1%BB%95%20sung%20%C4%91i%E1%BB%81u%20ch%E1%BB%89nh%20thu%E1%BA%BF%20GTGT&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fhuong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/', 'H%C6%B0%E1%BB%9Bng%20d%E1%BA%ABn%20c%C3%A1ch%20k%C3%AA%20khai%20b%E1%BB%95%20sung%20%C4%91i%E1%BB%81u%20ch%E1%BB%89nh%20thu%E1%BA%BF%20GTGT', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>T\u00e1c gi\u1ea3: \u0110\u00e0o Mai Chi, 30-7-2021, webketoanfacebook. H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t nh\u01b0: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u2013 gi\u1ea3m thu\u1ebf GTGT, k\u00ea khai sai s\u1ed1 ti\u1ec1n thu\u1ebf, b\u1ecf s\u00f3t qu\u00ean kh\u00f4ng k\u00ea khai ho\u00e1 \u0111\u01a1n m\u1edbi nh\u1ea5t&#8230;.<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[103],"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>H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"T\u00e1c gi\u1ea3: \u0110\u00e0o Mai Chi, 30-7-2021, webketoanfacebook. H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t nh\u01b0: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u2013 gi\u1ea3m thu\u1ebf GTGT, k\u00ea khai sai s\u1ed1 ti\u1ec1n thu\u1ebf, b\u1ecf s\u00f3t qu\u00ean kh\u00f4ng k\u00ea khai ho\u00e1 \u0111\u01a1n m\u1edbi nh\u1ea5t....\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/\" \/>\r\n<meta property=\"og:site_name\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"article:modified_time\" content=\"2021-08-09T01:38:14+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/ke-khai-bo-sung-GTGT.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\r\n\t<meta property=\"og:image:height\" content=\"628\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"admin\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"8 ph\u00fat\">\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/htttdn.com\/#website\",\"url\":\"https:\/\/htttdn.com\/\",\"name\":\"H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/htttdn.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/ke-khai-bo-sung-GTGT.jpg\",\"width\":1200,\"height\":628},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/\",\"name\":\"H\\u01b0\\u1edbng d\\u1eabn c\\u00e1ch k\\u00ea khai b\\u1ed5 sung \\u0111i\\u1ec1u ch\\u1ec9nh thu\\u1ebf GTGT - H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"isPartOf\":{\"@id\":\"https:\/\/htttdn.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/#primaryimage\"},\"datePublished\":\"2021-08-02T08:31:11+00:00\",\"dateModified\":\"2021-08-09T01:38:14+00:00\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gtgt\/\"]}]}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/2605"}],"collection":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/comments?post=2605"}],"version-history":[{"count":4,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/2605\/revisions"}],"predecessor-version":[{"id":2645,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/2605\/revisions\/2645"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media\/2608"}],"wp:attachment":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media?parent=2605"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-category?post=2605"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-tag?post=2605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}