{"id":3234,"date":"2021-12-20T09:26:01","date_gmt":"2021-12-20T02:26:01","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3234"},"modified":"2021-12-20T09:27:30","modified_gmt":"2021-12-20T02:27:30","slug":"huong-dan-xac-dinh-ke-khai-thue-gtgt-theo-thang-hoac-quy","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-xac-dinh-ke-khai-thue-gtgt-theo-thang-hoac-quy\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c qu\u00fd"},"content":{"rendered":"<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 \u0110i\u1ec1u 15 Th&ocirc;ng t\u01b0 151\/2014\/TT-BTC ng&agrave;y 10-10-2014 &nbsp;c\u1ee7a B\u1ed9 T&agrave;i ch&iacute;nh h\u01b0\u1edbng d\u1eabn thi h&agrave;nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng&agrave;y 01-10-2014 c\u1ee7a Ch&iacute;nh Ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c&aacute;c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh khai thu\u1ebf GTGT theo th&aacute;ng ho\u1eb7c qu&yacute; &nbsp;th&igrave; chu k\u1ef3 \u1ed5n \u0111\u1ecbnh \u0111\u1ea7u ti&ecirc;n \u0111\u01b0\u1ee3c x&aacute;c \u0111\u1ecbnh t&iacute;nh k\u1ec3 t\u1eeb ng&agrave;y 01-10-2014 \u0111\u1ebfn h\u1ebft ng&agrave;y 31-12-2016. Chu k\u1ef3 th\u1ee9 hai t\u1eeb ng&agrave;y 01-01-2017 \u0111\u1ebfn h\u1ebft ng&agrave;y 31-12-2019. Chu k\u1ef3 th\u1ee9 3 b\u1eaft \u0111\u1ea7u t\u1eeb ng&agrave;y 01-01-2020 \u0111\u1ebfn ng&agrave;y 31-12-2022.\n<\/p>\n<p style=\"text-align: justify;\">\n\tDo v\u1eady c&aacute;c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh&aacute;c c\u0103n c\u1ee9 doanh thu n\u0103m 2019 (12 th&aacute;ng) \u0111\u1ec3 x&aacute;c \u0111\u1ecbnh chu k\u1ef3 khai thu\u1ebf GTGT theo th&aacute;ng ho\u1eb7c qu&yacute; cho 03 n\u0103m ti\u1ebfp theo: 2020, 2021 v&agrave; 2022. C\u1ee5 th\u1ec3 nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-1856\" height=\"629\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/business-man-financial-inspector-secretary-making-report-calculating-checking-balance-internal-revenue-service-inspector-checking-document-audit-concept.jpg\" width=\"1199\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/business-man-financial-inspector-secretary-making-report-calculating-checking-balance-internal-revenue-service-inspector-checking-document-audit-concept.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/business-man-financial-inspector-secretary-making-report-calculating-checking-balance-internal-revenue-service-inspector-checking-document-audit-concept-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/business-man-financial-inspector-secretary-making-report-calculating-checking-balance-internal-revenue-service-inspector-checking-document-audit-concept-1024x537.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/business-man-financial-inspector-secretary-making-report-calculating-checking-balance-internal-revenue-service-inspector-checking-document-audit-concept-768x403.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/business-man-financial-inspector-secretary-making-report-calculating-checking-balance-internal-revenue-service-inspector-checking-document-audit-concept-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/business-man-financial-inspector-secretary-making-report-calculating-checking-balance-internal-revenue-service-inspector-checking-document-audit-concept-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/05\/business-man-financial-inspector-secretary-making-report-calculating-checking-balance-internal-revenue-service-inspector-checking-document-audit-concept-100x52.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t<span style=\"color:#008080;\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng x&aacute;c \u0111\u1ecbnh&nbsp;<\/strong><\/span><br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh&aacute;c ho\u1ea1t \u0111\u1ed9ng t\u1eeb n\u0103m 2018 tr\u1edf v\u1ec1 tr\u01b0\u1edbc.\n<\/p>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh&aacute;c th&agrave;nh l\u1eadp trong th&aacute;ng 01\/2019. (Tr\u01b0\u1eddng h\u1ee3p n&agrave;y khi h\u1ebft n\u0103m 2019, \u0111\u01a1n v\u1ecb c&oacute; s\u1ed1 th&aacute;ng ho\u1ea1t \u0111\u1ed9ng 12 th&aacute;ng n&ecirc;n \u0111\u01b0\u1ee3c x&eacute;t doanh thu \u0111\u1ec3 x&aacute;c \u0111\u1ecbnh khai thu\u1ebf GTGT theo th&aacute;ng hay theo qu&yacute; cho chu k\u1ef3 3 n\u0103m 2020-2022)\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute;ch x&aacute;c \u0111\u1ecbnh nh\u01b0 sau:&nbsp;\n<\/p>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh&aacute;c \u0111ang khai thu\u1ebf GTGT theo th&aacute;ng ho\u1eb7c qu&yacute; trong n\u0103m 2019, sau khi n\u1ed9p T\u1edd khai thu\u1ebf GTGT th&aacute;ng 12\/2019 ho\u1eb7c T\u1edd khai thu\u1ebf GTGT qu&yacute; 4\/2019, \u0111\u01a1n v\u1ecb c\u1ed9ng t\u1ed5ng doanh thu b&aacute;n h&agrave;ng h&oacute;a, d\u1ecbch v\u1ee5 (bao g\u1ed3m doanh thu kh&ocirc;ng ch\u1ecbu thu\u1ebf; doanh thu ch\u1ecbu thu\u1ebf 0%, 5%, 10%; doanh thu kh&ocirc;ng k&ecirc; khai thu\u1ebf) t\u1eeb th&aacute;ng 01\/2019 \u0111\u1ebfn th&aacute;ng 12\/2019 ho\u1eb7c t\u1eeb qu&yacute; 1\/2019 \u0111\u1ebfn qu&yacute; 4\/2019.\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tN\u1ebfu doanh thu n\u0103m 2019 =&lt;50 t\u1ef7 \u0111\u1ed3ng th&igrave; \u0111\u01a1n v\u1ecb khai thu\u1ebf GTGT theo qu&yacute; n\u0103m 2020, 2021, 2022.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t(Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb mu\u1ed1n khai thu\u1ebf GTGT theo th&aacute;ng th&igrave; n\u1ed9p Th&ocirc;ng b&aacute;o m\u1eabu s\u1ed1 07\/GTGT \u0111\u1ebfn c\u01a1 quan thu\u1ebf c&ugrave;ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT c\u1ee7a th&aacute;ng 01\/2020. H\u1ea1n n\u1ed9p: ch\u1eadm nh\u1ea5t l&agrave; ng&agrave;y 20-02-2020 )\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tN\u1ebfu doanh thu n\u0103m 2019 &gt; 50 t\u1ef7 \u0111\u1ed3ng th&igrave; \u0111\u01a1n v\u1ecb ph\u1ea3i khai thu\u1ebf GTGT theo th&aacute;ng n\u0103m 2020, 2021, 2022. \u0110\u01a1n v\u1ecb kh&ocirc;ng \u0111\u01b0\u1ee3c \u0111\u0103ng k&yacute; khai thu\u1ebf GTGT theo qu&yacute;.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t<strong><em>L\u01b0u &yacute;<\/em><\/strong>: Vi\u1ec7c x&aacute;c \u0111\u1ecbnh khai thu\u1ebf GTGT theo th&aacute;ng ho\u1eb7c qu&yacute; cho chu k\u1ef3 t\u1eeb n\u0103m 2020 \u0111\u1ebfn 2022 \u0111\u01b0\u1ee3c x&aacute;c \u0111\u1ecbnh 1 l\u1ea7n c\u0103n c\u1ee9 doanh thu n\u0103m 2019. Tr\u01b0\u1eddng h\u1ee3p doanh thu trong c&aacute;c n\u0103m 2020, 2021, 2022 c&oacute; bi\u1ebfn \u0111\u1ed9ng t\u0103ng ho\u1eb7c gi\u1ea3m th&igrave; \u0111\u01a1n v\u1ecb v\u1eabn \u1ed5n \u0111\u1ecbnh khai thu\u1ebf GTGT theo th&aacute;ng ho\u1eb7c qu&yacute;.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<u><strong>V&iacute; d\u1ee5 1<\/strong><\/u>: C&ocirc;ng ty TNHH A n\u0103m 2019 khai thu\u1ebf GTGT theo th&aacute;ng. Qua x&eacute;t doanh thu n\u0103m 2019 th&igrave; \u0111\u01a1n v\u1ecb c&oacute; t\u1ed5ng doanh thu n\u0103m 2019: 30 t\u1ef7 (&lt;50 t\u1ef7). Nh\u01b0 v\u1eady \u0111\u01a1n v\u1ecb thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo qu&yacute; cho chu k\u1ef3 n\u0103m 2020-2022. Tr\u01b0\u1eddng h\u1ee3p n\u0103m 2020 doanh thu t\u0103ng 55 t\u1ef7 th&igrave; \u0111\u01a1n v\u1ecb v\u1eabn khai thu\u1ebf GTGT theo qu&yacute; \u0111\u1ebfn h\u1ebft n\u0103m 2022.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<u><strong>V&iacute; d\u1ee5 2<\/strong><\/u>: C&ocirc;ng ty TNHH B, n\u0103m 2019 khai thu\u1ebf GTGT theo qu&yacute;. Qua x&eacute;t doanh thu n\u0103m 2019 th&igrave; \u0111\u01a1n v\u1ecb c&oacute; t\u1ed5ng doanh thu n\u0103m 2019: 40 t\u1ef7 (&lt;50 t\u1ef7). Nh\u01b0 v\u1eady \u0111\u01a1n v\u1ecb thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf GTGT theo qu&yacute; cho chu k\u1ef3 n\u0103m 2020-2022. Tr\u01b0\u1eddng h\u1ee3p n\u0103m 2020, doanh thu t\u0103ng 60 t\u1ef7 th&igrave; \u0111\u01a1n v\u1ecb v\u1eabn khai thu\u1ebf GTGT theo qu&yacute; \u0111\u1ebfn h\u1ebft n\u0103m 2022.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<u><strong>V&iacute; d\u1ee5 3<\/strong><\/u>: C&ocirc;ng ty TNHH C, n\u0103m 2019 khai thu\u1ebf GTGT theo qu&yacute;. Qua x&eacute;t doanh thu n\u0103m 2019 th&igrave; \u0111\u01a1n v\u1ecb c&oacute; t\u1ed5ng doanh thu n\u0103m 2019: 55 t\u1ef7( &gt;50 t\u1ef7). Nh\u01b0 v\u1eady \u0111\u01a1n v\u1ecb thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai thu\u1ebf GTGT theo th&aacute;ng cho chu k\u1ef3 n\u0103m 2020-2022. Tr\u01b0\u1eddng h\u1ee3p n\u0103m 2020 doanh thu gi\u1ea3m c&ograve;n 25 t\u1ef7 ( &lt;50 t\u1ef7) th&igrave; \u0111\u01a1n v\u1ecb v\u1eabn khai thu\u1ebf GTGT theo th&aacute;ng \u0111\u1ebfn h\u1ebft n\u0103m 2022.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t<strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u01b0a c\u1ea7n x&aacute;c \u0111\u1ecbnh &nbsp;<\/strong><br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh&aacute;c m\u1edbi th&agrave;nh l\u1eadp t\u1eeb th&aacute;ng 02\/2019 \u0111\u1ebfn th&aacute;ng 12\/2019 (Tr\u01b0\u1eddng h\u1ee3p n&agrave;y khi h\u1ebft n\u0103m 2019, \u0111\u01a1n v\u1ecb s\u1ed1 th&aacute;ng ho\u1ea1t \u0111\u1ed9ng &lt;12 th&aacute;ng n&ecirc;n ch\u01b0a x&eacute;t doanh thu \u0111\u1ec3 x&aacute;c \u0111\u1ecbnh khai thu\u1ebf GTGT theo th&aacute;ng hay theo qu&yacute; cho chu k\u1ef3 3 n\u0103m 2020 &#8211; 2022)\n<\/p>\n<p style=\"text-align: justify;\">\n\tDo v\u1eady doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf ti\u1ebfp t\u1ee5c khai thu\u1ebf GTGT theo qu&yacute; \u0111\u1ebfn h\u1ebft n\u0103m 2020. (Tr\u01b0\u1eddng h\u1ee3p khi th&agrave;nh l\u1eadp c&oacute; \u0111\u0103ng k&yacute; khai thu\u1ebf GTGT theo th&aacute;ng th&igrave; ti\u1ebfp t\u1ee5c khai thu\u1ebf GTGT theo th&aacute;ng \u0111\u1ebfn h\u1ebft n\u0103m 2020)\n<\/p>\n<p style=\"text-align: justify;\">\n\tCu\u1ed1i n\u0103m 2020 (sau khi n\u1ed9p T\u1edd khai thu\u1ebf GTGT th&aacute;ng 12\/2020 ho\u1eb7c T\u1edd khai thu\u1ebf GTGT qu&yacute; 4\/2020), \u0111\u01a1n v\u1ecb c\u1ed9ng t\u1ed5ng doanh thu b&aacute;n h&agrave;ng h&oacute;a, d\u1ecbch v\u1ee5 t\u1eeb th&aacute;ng 01\/2020 \u0111\u1ebfn th&aacute;ng 12\/2020 ho\u1eb7c t\u1eeb qu&yacute; 1\/2020 \u0111\u1ebfn qu&yacute; 4\/2020 \u0111\u1ec3 x&aacute;c \u0111\u1ecbnh chu k\u1ef3 khai thu\u1ebf GTGT theo th&aacute;ng ho\u1eb7c qu&yacute; cho 02 n\u0103m ti\u1ebfp theo: 2021 v&agrave; 2022\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu doanh thu n\u0103m 2020 =&lt;50 t\u1ef7 \u0111\u1ed3ng th&igrave; \u0111\u01a1n v\u1ecb khai thu\u1ebf GTGT theo qu&yacute; n\u0103m 2021, 2022.\n<\/p>\n<p style=\"text-align: justify;\">\n\t(Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb mu\u1ed1n khai thu\u1ebf GTGT theo th&aacute;ng th&igrave; \u0111\u0103ng k&yacute; t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr&ecirc;n)\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu doanh thu n\u0103m 2020 &gt; 50 t\u1ef7 \u0111\u1ed3ng th&igrave; \u0111\u01a1n v\u1ecb ph\u1ea3i khai thu\u1ebf GTGT theo th&aacute;ng n\u0103m 2021, 2022. \u0110\u01a1n v\u1ecb kh&ocirc;ng \u0111\u01b0\u1ee3c \u0111\u0103ng k&yacute; khai thu\u1ebf GTGT theo qu&yacute;.<br \/>\n\t&nbsp;<\/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-xac-dinh-ke-khai-thue-gtgt-theo-thang-hoac-quy\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul 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