{"id":2774,"date":"2021-09-17T19:22:07","date_gmt":"2021-09-17T12:22:07","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2774"},"modified":"2021-09-17T19:24:31","modified_gmt":"2021-09-17T12:24:31","slug":"hach-toan-dieu-chinh-giam-lo-theo-quyet-dinh-cua-co-quan-thue","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-dieu-chinh-giam-lo-theo-quyet-dinh-cua-co-quan-thue\/","title":{"rendered":"H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ed7 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a C\u01a1 quan Thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: B\u00f9i Th\u00fay H\u00e0, Facebook, 13-9-2021<\/em><\/p>\n<h2>1. C\u00e1c quy \u0111\u1ecbnh theo Lu\u1eadt thu\u1ebf TNDN<\/h2>\n<p>C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP:<\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"text-decoration: underline;\">\u0110\u1ed1i v\u1edbi qu\u00fd<\/span>:<\/strong> Doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 gi\u1eefa c\u00e1c qu\u00fd trong c\u00f9ng m\u1ed9t n\u0103m t\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a qu\u00fd tr\u01b0\u1edbc v\u00e0o c\u00e1c qu\u00fd ti\u1ebfp theo c\u1ee7a n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 qu\u00fd bao g\u1ed3m s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc theo quy \u0111\u1ecbnh v\u00e0 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c qu\u00fd tr\u01b0\u1edbc trong n\u0103m.<\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"text-decoration: underline;\">\u0110\u1ed1i v\u1edbi n\u0103m<\/span>:<\/strong> Doanh nghi\u1ec7p sau khi Quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 b\u1ecb l\u1ed7 th\u00ec chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp. Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/p>\n<p>Chu\u0301 \u00fd: K\u1ec3 t\u01b0\u0300 nga\u0300y 15-11-2014 theo \u0110i\u00ea\u0300u 17 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p t\u01a1\u0300 khai thu\u1ebf TNDN t\u1ea1m ti\u0301nh quy\u0301 n\u01b0\u0303a.<\/li>\n<li>Ch\u1ec9 c\u1ea7n t\u1ea1m n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf TNDN c\u1ee7a qu\u00fd n\u00ea\u0301u co\u0301 pha\u0301t sinh. Ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd sau.<\/li>\n<li>T\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 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 TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1667\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/side-view-business-man-calculating-finance-numbers.jpg\" alt=\"\" width=\"1200\" height=\"629\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/side-view-business-man-calculating-finance-numbers.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/side-view-business-man-calculating-finance-numbers-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/side-view-business-man-calculating-finance-numbers-1024x537.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/side-view-business-man-calculating-finance-numbers-768x403.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/side-view-business-man-calculating-finance-numbers-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/side-view-business-man-calculating-finance-numbers-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/side-view-business-man-calculating-finance-numbers-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2>2. Quy t\u1eafc chuy\u1ec3n l\u1ed7<\/h2>\n<p>Quy t\u1eafc:<\/p>\n<ul>\n<li>Ch\u1ec9 chuy\u1ec3n l\u1ed7 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00fang b\u1eb1ng s\u1ed1 l\u00e3i ph\u00e1t sinh trong k\u1ef3.<\/li>\n<li>Ch\u1ec9 ti\u00eau B12 v\u00e0 B13 b\u1eb1ng bao nhi\u00eau th\u00ec k\u1ebf to\u00e1n s\u1ebd l\u00e0m c\u0103n c\u1ee9 chuy\u1ec3n l\u1ed7 b\u1ea5y nhi\u00eau tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m.<\/li>\n<li>S\u00f4\u0301 l\u00f4\u0303 \u0111\u01b0\u1ee3c chuy\u00ea\u0309n khi Quy\u1ebft to\u00e1n thu\u1ebf TNDN th\u00eam ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 \u1edf M\u1eabu 03-2a T\u1eeb \u0111\u00e2y, s\u1ed1 l\u1ed7 t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n sang Ch\u1ec9 ti\u00eau [C3a]. L\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3, s\u1ed1 ch\u00eanh l\u1ec7ch l\u1ed7 ch\u01b0a chuy\u1ec3n h\u1ebft s\u1ebd l\u00e0 s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp.<\/li>\n<li>S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 05 n\u0103m theo Lu\u1eadt thu\u1ebf TNDN b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m ti\u1ebfp theo c\u1ee7a n\u0103m ph\u00e1t sinh l\u1ed7. L\u00e0 h\u1ebft h\u1ea1n chuy\u1ec3n l\u1ed7 theo Lu\u1eadt thu\u1ebf TNDN.<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5 c\u1ee5 th\u1ec3:<\/p>\n<p style=\"padding-left: 40px;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra quy\u1ebft to\u00e1n thu\u1ebf TNDN x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u00e1c v\u1edbi s\u1ed1 l\u1ed7 do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh. Th\u00ec s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m tra, thanh tra, nh\u01b0ng \u0111\u1ea3m b\u1ea3o chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"padding-left: 40px;\">Qu\u00e1 th\u1eddi h\u1ea1n 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7, n\u1ebfu s\u1ed1 l\u1ed7 ph\u00e1t sinh ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp sau.<\/p>\n<p>&gt;&gt; Xem th\u00eam: <span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"http:\/\/htttdn.com\/index.php\/tin-tuc\/qua-5-nam-chua-quyet-toan-thue-thi-nhu-the-nao\/\" target=\"_blank\" rel=\"noopener noreferrer\">Qu\u00e1 5 n\u0103m ch\u01b0a quy\u1ebft to\u00e1n thu\u1ebf th\u00ec nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/p>\n<h2>3. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ed7 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Thu\u1ebf<\/h2>\n<h3>3.1. H\u1ea1ch to\u00e1n \u0111i\u00ea\u0300u chi\u0309nh thu\u00ea\u0301 GTGT sau khi quy\u1ebft to\u00e1n thu\u1ebf<\/h3>\n<p>\u0110i\u1ec1u ch\u1ec9nh k\u00ea khai b\u1ed5 sung cu\u0309a ky\u0300 gi\u1ea3m thu\u1ebf (VAT) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Va\u0300 t\u1ea1i th\u01a1\u0300i \u0111i\u00ea\u0309m ky\u0300 hi\u00ea\u0323n ta\u0323i nh\u00e2\u0323p v\u00e0o Ch\u1ec9 ti\u00eau [37] c\u1ee7a T\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf.<br \/>\nH\u1ea1ch to\u00e1n kho\u1ea3n gi\u1ea3m VAT n\u00e0y c\u1ee7a TK 1331, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 811, 642, 242, 4211<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 1331.<\/em><\/p>\n<h3>3.2. Ha\u0323ch toa\u0301n ca\u0301c khoa\u0309n truy thu sau khi quy\u1ebft to\u00e1n thu\u1ebf<\/h3>\n<p><span style=\"text-decoration: underline;\">N\u1ebfu n\u0103m tr\u01b0\u1edbc DN \u0111ang d\u01b0 C\u00f3 TK 4211<\/span> (L\u00e3i) th\u00ec:<\/p>\n<p>Ti\u1ec1n truy thu\u1ebf TNDN, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 4211<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 3334<\/em><\/p>\n<p>Ti\u1ec1n ph\u1ea1t, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 4211<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 3339<\/em><\/p>\n<p>Ti\u1ec1n truy thu\u1ebf GTGT, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 4211<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 33311<\/em><\/p>\n<p>Ti\u1ec1n truy thu\u1ebf TNCN, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 4211<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 3335<\/em><\/p>\n<p>Khi n\u1ed9p, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 3334, 3339, 33311, 3335<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 1121<\/em><\/p>\n<p><span style=\"text-decoration: underline;\">N\u1ebfu n\u0103m tr\u01b0\u1edbc \u0111ang N\u1ee3 TK 4211<\/span> (L\u1ed7):<\/p>\n<p>Ti\u1ec1n truy thu\u1ebf TNDN, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 811<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 3334<\/em><\/p>\n<p>Ti\u1ec1n ph\u1ea1t, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 811<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 3339<\/em><\/p>\n<p>Ti\u1ec1n truy thu\u1ebf GTGT, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 811<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 3339<\/em><\/p>\n<p>Ti\u1ec1n truy thu\u1ebf TNCN, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 811<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 3335<\/em><\/p>\n<p>Khi n\u1ed9p, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 3334, 3339, 33311, 3335<\/em><\/p>\n<p style=\"padding-left: 80px;\"><em>C\u00f3 TK 1121.<\/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\/hach-toan-dieu-chinh-giam-lo-theo-quyet-dinh-cua-co-quan-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\" 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\/hach-toan-dieu-chinh-giam-lo-theo-quyet-dinh-cua-co-quan-thue\/\" 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 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