{"id":3381,"date":"2022-03-21T15:01:46","date_gmt":"2022-03-21T08:01:46","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3381"},"modified":"2022-03-21T15:03:07","modified_gmt":"2022-03-21T08:03:07","slug":"cach-xu-ly-ke-khai-sot-hoa-don","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-xu-ly-ke-khai-sot-hoa-don\/","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd k\u00ea khai s\u00f3t h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

\n\tNgu\u1ed3n: Facebook, Bùi Thúy Hà<\/em>\n<\/p>\n

\n\tTheo Công v\u0103n 4943\/TCT-KK c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf ban hành ngày 23-11-2015 trong \u0111ó có h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 kê khai hóa \u0111\u01a1n b\u1ecf sót nh\u01b0 sau.\n<\/p>\n

\n\tKho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13 quy \u0111\u1ecbnh Thu\u1ebf giá tr\u1ecb gia t\u0103ng \u0111\u1ea7u vào phát sinh trong tháng nào \u0111\u01b0\u1ee3c kê khai, kh\u1ea5u tr\u1eeb khi xác \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a tháng \u0111ó. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh phát hi\u1ec7n s\u1ed1 thu\u1ebf giá tr\u1ecb gia t\u0103ng \u0111\u1ea7u vào khi kê khai, kh\u1ea5u tr\u1eeb b\u1ecb sai sót thì \u0111\u01b0\u1ee3c kê khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf công b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\n<\/p>\n

\n\t\"\"\n<\/p>\n

\n\tTheo Thông t\u01b0 s\u1ed1 219\/2013\/TT-BTC:\n<\/p>\n

\n\t\u0110i\u1ec1u 8 h\u01b0\u1edbng d\u1eabn th\u1eddi \u0111i\u1ec3m xác \u0111\u1ecbnh thu\u1ebf GTGT:\n<\/p>\n

\n\t“1. \u0110\u1ed1i v\u1edbi bán hàng hóa là th\u1eddi \u0110i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng hàng hóa cho ng\u01b0\u1eddi mua, không phân bi\u1ec7t \u0111ã thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/em>\n<\/p>\n

\n\t2. \u0110\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 là th\u1eddi \u0110i\u1ec3m hoàn thành vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0110i\u1ec3m l\u1eadp hóa \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5, không phân bi\u1ec7t \u0111ã thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n….<\/em>\n<\/p>\n

\n\t+ Ti\u1ebft a Kho\u1ea3n 5 \u0110i\u1ec1u 12 h\u01b0\u1edbng d\u1eabn: “C\u01a1 s\u1edf kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tính thu\u1ebf theo ph\u01b0\u01a1ng pháp kh\u1ea5u tr\u1eeb thu\u1ebf khi bán hàng hóa, d\u1ecbch v\u1ee5 ph\u1ea3i tính và n\u1ed9p thu\u1ebf GTGT c\u1ee7a hàng hóa, d\u1ecbch v\u1ee5 bán ra.”<\/em>\n<\/p>\n

\n\tKho\u1ea3n 8 \u0110i\u1ec1u 14 h\u01b0\u1edbng d\u1eabn: \n<\/p>\n

\n\t“Thu\u1ebf GTGT \u0111\u1ea7u vào phát sinh trong k\u1ef3 nào \u0111\u01b0\u1ee3c kê khai, kh\u1ea5u tr\u1eeb khi xác \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 \u0111ó, không phân bi\u1ec7t \u0111ã xu\u1ea5t dùng hay còn \u0111\u1ec3 trong kho.<\/em>\n<\/p>\n

\n\tTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh phát hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u vào khi kê khai, kh\u1ea5u tr\u1eeb b\u1ecb sai sót thì \u0111\u01b0\u1ee3c kê khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan có th\u1ea9m quy\u1ec1n công b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.”<\/em>\n<\/p>\n

\n\tC\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn trên, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf phát hi\u1ec7n hóa \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a các k\u1ef3 tr\u01b0\u1edbc b\u1ecb b\u1ecf sót ch\u01b0a kê khai thì th\u1ef1c hi\u1ec7n kê khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung nh\u01b0 sau:\n<\/p>\n

\n\t\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi bán:<\/strong> Hóa \u0111\u01a1n \u0111\u1ea7u ra xu\u1ea5t bán phát sinh k\u1ef3 nào thì th\u1ef1c hi\u1ec7n khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh k\u1ef3 tính thu\u1ebf phát sinh hóa \u0111\u01a1n \u0111ó theo quy \u0111\u1ecbnh.\n<\/p>\n

\n\t(Ví d\u1ee5: Tháng 10\/2021 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf phát hi\u1ec7n hóa \u0111\u01a1n GTGT \u0111\u1ea7u ra phát sinh tháng 08\/2021 ch\u01b0a kê khai thì ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung, \u0110i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 tính thu\u1ebf tháng quý 3\/2020 theo quy \u0111\u1ecbnh.)\n<\/p>\n

\n\t\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi mua:<\/strong> Th\u1eddi \u0111i\u1ec3m phát hi\u1ec7n hóa \u0111\u01a1n b\u1ecf sót k\u1ef3 nào thì kê khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung t\u1ea1i k\u1ef3 tính thu\u1ebf phát hi\u1ec7n hóa \u0111\u01a1n b\u1ecf sót nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan có th\u1ea9m quy\u1ec1n công b\u1ed1 quy\u1ebft \u0111\u1ecbnh, ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\n<\/p>\n

\n\t(Ví d\u1ee5: Tháng 10\/2021 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf phát hi\u1ec7n hóa \u0111\u01a1n mua vào phát sinh tháng 9\/2021 ch\u01b0a kê khai thì ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kê khai vào “M\u1ee5c I – Hàng hóa, d\u1ecbch v\u1ee5 mua vào trong k\u1ef3” trên T\u1edd khai 01\/GTGT c\u1ee7a k\u1ef3 tính thu\u1ebf Quý 04\/2021 (N\u1ebfu còn trong th\u1eddi h\u1ea1n khai thu\u1ebf) ho\u1eb7c tháng 09\/2015 nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan có th\u1ea9m quy\u1ec1n công b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.)\n<\/p>\n

\n\t=> C\u0103n c\u1ee9 vào nh\u1eefng quy \u0111\u1ecbnh trên, vi\u1ec7c hóa \u0111\u01a1n GTGT \u0111\u1ea7u vào b\u1ecb sót t\u1eeb n\u0103m tr\u01b0\u1edbc s\u1ebd x\u1eed lý nh\u01b0 sau: \n<\/p>\n

\n\tDN phát hi\u1ec7n hóa \u0111\u01a1n b\u1ecf sót c\u1ee7a k\u1ef3 nào ph\u1ea3i ti\u1ebfn hành kê khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung vào k\u1ef3 tính thu\u1ebf phát hi\u1ec7n hóa \u0111\u01a1n b\u1ecf sót.\n<\/p>\n

\n\tVi\u1ec7c kê khai, kh\u1ea5u tr\u1eeb hóa \u0111\u01a1n b\u1ecf sót ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf và c\u01a1 quan có th\u1ea9m quy\u1ec1n công b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.
\n\t <\/p>\n","protected":false},"excerpt":{"rendered":"

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