{"id":3855,"date":"2024-07-23T18:07:28","date_gmt":"2024-07-23T11:07:28","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3855"},"modified":"2024-07-23T18:07:28","modified_gmt":"2024-07-23T11:07:28","slug":"9-kinh-nghiem-ke-khai-bo-sung-thue-gtgt-01","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/9-kinh-nghiem-ke-khai-bo-sung-thue-gtgt-01\/","title":{"rendered":"9 Kinh nghi\u1ec7m k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT 01"},"content":{"rendered":"

Ngu\u1ed3n: <\/span><\/i>S\u01b0u t\u1ea7m<\/span><\/i><\/a>, 19-4-2024<\/span><\/i><\/p>\n

K\u00ea khai thu\u1ebf GTGT l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee7 t\u1ee5c tu\u00e2n th\u1ee7 quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng m\u1ecdi th\u1ee9 di\u1ec5n ra m\u1ed9t c\u00e1ch thu\u1eadn ti\u1ec7n. K\u00ea khai sai, k\u00ea khai thi\u1ebfu, b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n, ghi sai h\u00f3a \u0111\u01a1n l\u00e0 nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi c\u00e1c b\u1ea1n k\u00ea khai thu\u1ebf GTGT. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng kinh nghi\u1ec7m qu\u00fd b\u00e1u m\u00e0 ch\u00fang t\u00f4i mu\u1ed1n chia s\u1ebb \u0111\u1ebfn b\u1ea1n trong qu\u00e1 tr\u00ecnh k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT.<\/span><\/i><\/p>\n

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  1. C\u1ee9 sau l\u1ea7n n\u1ed9p \u0111\u1ea7u ti\u1ec1n th\u00ec \u0111\u1ec1u l\u00e0 khai b\u1ed5 sung d\u00f9 ch\u01b0a h\u1ebft h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT.<\/span><\/li>\n
  2. Ch\u1ec9 ti\u00eau 37\/38 ch\u1ec9 k\u00ea \u1edf t\u1edd khai l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n
  3. Sau khi khai b\u1ed5 sung n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 khai b\u1ed5 sung gi\u1ea3m \u0111i th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1n s\u1ed1 ti\u1ec1n \u0111\u00f3 v\u00e0o ch\u1ec9 ti\u00eau 37 c\u1ee7a t\u1edd khai 01\/GTGT th\u00e1ng\/qu\u00fd \u1edf hi\u1ec7n t\u1ea1i v\u00e0 th\u00e1ng\/qu\u00fd m\u00e0 ph\u00e1t hi\u1ec7n ra sai s\u00f3t c\u1ea7n k\u00ea khai b\u1ed5 sung.<\/span><\/li>\n
  4. Sau khi k\u00ea khai b\u1ed5 sung thu\u1ebf n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u0103ng l\u00ean th\u00ec k\u1ebf to\u00e1n ghi s\u1ed1 ti\u1ec1n \u0111\u00f3 v\u00e0o ch\u1ec9 ti\u00eau 38 t\u1edd khai 01\/GTGT th\u00e1ng\/qu\u00fd ph\u00e1t hi\u1ec7n ra sai s\u00f3t \u0111\u00f3.<\/span><\/li>\n
  5. Ph\u00e1t hi\u1ec7n sai s\u00f3t, doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung. V\u00e0 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai b\u1ed5 sung nhi\u1ec1u l\u1ea7n nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/span><\/li>\n
  6. Khi k\u00ea khai b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t th\u00ec s\u1ed1 \u0111\u1ed1i chi\u1ebfu l\u00e0 s\u1ed1 li\u1ec7u c\u1ee7a t\u1edd khai l\u1ea7n \u0111\u1ea7u. Khi k\u00ea khai b\u1ed5 sung l\u1ea7n th\u1ee9 hai th\u00ec s\u1ed1 li\u1ec7u \u0111\u1ed1i chi\u1ebfu l\u00e0 s\u1ed1 li\u1ec7u c\u1ee7a l\u1ea7n k\u00ea khai b\u1ed5 sung l\u1ea7n 01.<\/span><\/li>\n
  7. N\u1ebfu k\u00ea khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 k\u00ea b\u1ed5 sung th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a k\u1ef3 ti\u1ebfp sau \u0111\u00f3. Ch\u1ee9 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1edd khai m\u1eabu 01\/GTGT c\u1ee7a th\u00e1ng\/qu\u00fd ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n
  8. N\u1ebfu k\u00ea khai b\u1ed5 sung m\u00e0 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 k\u00ea b\u1ed5 sung th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch \u0111\u00f3 c\u00f9ng v\u1edbi s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. V\u00e0 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1edd khai m\u1eabu s\u1ed1 01\/GTGT c\u1ee7a th\u00e1ng ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n
  9. Doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung cho th\u00e1ng n\u00e0o c\u00f3 sai s\u00f3t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u00f3, nh\u1eefng th\u00e1ng kh\u00f4ng c\u00f3 sai s\u00f3t, \u0111i\u1ec1u ch\u1ec9nh g\u00ec th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ol>\n

    Vi\u1ec7c k\u00ea khai thu\u1ebf GTGT \u0111\u00fang c\u00e1ch kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u1ecfi nh\u1eefng r\u1ee7i ro kh\u00f4ng c\u1ea7n thi\u1ebft. Mong r\u1eb1ng nh\u1eefng kinh nghi\u1ec7m chia s\u1ebb tr\u00ean c\u00f3 th\u1ec3 cung c\u1ea5p cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n th\u1ef1c hi\u1ec7n quy tr\u00ecnh k\u00ea khai thu\u1ebf GTGT m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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