{"id":3913,"date":"2024-09-30T16:03:40","date_gmt":"2024-09-30T09:03:40","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3913"},"modified":"2024-10-01T15:29:43","modified_gmt":"2024-10-01T08:29:43","slug":"hach-toan-truy-thu-thue-gtgt","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-truy-thu-thue-gtgt\/","title":{"rendered":"H\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT"},"content":{"rendered":"<p style=\"text-align: right;\">Ngu\u1ed3n: <span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"https:\/\/ihoadon.vn\/hddt\/huong-dan-hach-toan-toan-truy-thu-thue-gtgt.html?lang=vn\" target=\"_blank\" rel=\"noopener noreferrer\">S\u01b0u t\u1ea7m<\/a><\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3914\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HTTTDN-T9-01-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1340\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HTTTDN-T9-01-scaled.jpg 2560w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HTTTDN-T9-01-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HTTTDN-T9-01-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HTTTDN-T9-01-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HTTTDN-T9-01-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HTTTDN-T9-01-1536x804.jpg 1536w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HTTTDN-T9-01-2048x1072.jpg 2048w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HTTTDN-T9-01-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/09\/HTTTDN-T9-01-100x52.jpg 100w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><b>Truy thu thu\u1ebf GTGT l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Truy thu thu\u1ebf GTGT l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u Doanh nghi\u1ec7p (DN) b\u1ed5 sung s\u1ed1 thu\u1ebf GTGT ch\u01b0a khai b\u00e1o ho\u1eb7c khai b\u00e1o sai l\u1ec7ch trong k\u1ef3 quy\u1ebft to\u00e1n (Kho\u1ea3n 1, \u0110i\u1ec1u 14, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf GTGT c\u00f3 th\u1ec3 l\u00e0 do:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; Xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u00f4ng tin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng l\u1eadp ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Doanh nghi\u1ec7p khai b\u00e1o thi\u1ebfu ho\u1eb7c sai s\u1ed1 li\u1ec7u v\u1ec1 doanh thu, chi ph\u00ed, thu\u1ebf GTGT \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o v\u1edbi c\u01a1 quan Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0H\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c b\u1ecb truy thu thu\u1ebf GTGT l\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p theo m\u1ee9c quy \u0111\u1ecbnh. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu v\u00e0 ph\u1ea1t do vi ph\u1ea1m.<\/span><\/p>\n<h2><b>V\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u01b0\u1edbng d\u1eabn DN c\u00e1ch h\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang ph\u00e1p lu\u1eadt, B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n DN \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2015.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, c\u00f3 hai \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT, l\u00e0:<\/span><\/p>\n<ol start=\"2\">\n<li><span style=\"font-weight: 400;\"> \u0110i\u1ec3m 2.36, Kho\u1ea3n 2, \u0110i\u1ec1u 6: Quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh, bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf GTGT.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a DN, tr\u1eeb khi c\u00f3 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu\u1ebf GTGT c\u1ee7a DN.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> \u0110o\u1ea1n 23, 25, Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 29: Quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc, bao g\u1ed3m c\u1ea3 nh\u1eefng kho\u1ea3n truy thu thu\u1ebf GTGT.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, khi ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u1ecdng y\u1ebfu, DN ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc b\u1eb1ng c\u00e1ch thay \u0111\u1ed5i S\u1ed1 D\u01b0 \u0110\u1ea7u K\u1ef3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan. Ngo\u00e0i ra, DN c\u0169ng ph\u1ea3i l\u1eadp v\u00e0 c\u00f4ng b\u1ed1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i cho c\u00e1c k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc.<\/span><\/p>\n<h2><b>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT<\/b><\/h2>\n<h3><b>H\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n truy thu thu\u1ebf GTGT v\u00e0o t\u00e0i kho\u1ea3n 4211<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc, n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3 thu\u1ebf GTGT t\u1eeb l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 4211 &#8211; L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:\u00a0<\/span><\/p>\n<h3><b>H\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n truy thu thu\u1ebf GTGT v\u00e0o T\u00e0i kho\u1ea3n 3331<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n kho\u1ea3n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, n\u1ebfu DN ch\u01b0a kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3 thu\u1ebf GTGT t\u1eeb l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 1111: Ti\u1ec1n m\u1eb7t<\/span><\/p>\n<h3><b>\u00a0H\u1ea1ch to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n 811, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u00e0o TK 3339, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 811: Chi ph\u00ed kh\u00e1c<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 3339: Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; H\u1ea1ch to\u00e1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0o TK 1111, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 1111: Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n truy thu thu\u1ebf GTGT. Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 200\/TT-BTC.<\/span><\/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-truy-thu-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\/hach-toan-truy-thu-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\/hach-toan-truy-thu-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%E1%BA%A1ch%20to%C3%A1n%20truy%20thu%20thu%E1%BA%BF%20GTGT&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fhach-toan-truy-thu-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\/hach-toan-truy-thu-thue-gtgt\/', 'H%E1%BA%A1ch%20to%C3%A1n%20truy%20thu%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>Ngu\u1ed3n: S\u01b0u t\u1ea7m Truy thu thu\u1ebf GTGT l\u00e0 g\u00ec? Truy thu thu\u1ebf GTGT l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u Doanh nghi\u1ec7p (DN) b\u1ed5 sung s\u1ed1 thu\u1ebf GTGT ch\u01b0a khai b\u00e1o ho\u1eb7c khai b\u00e1o sai l\u1ec7ch trong k\u1ef3 quy\u1ebft to\u00e1n (Kho\u1ea3n 1, \u0110i\u1ec1u 14, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP). Nguy\u00ean nh\u00e2n&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[124,105],"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\u1ea1ch to\u00e1n truy thu 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\/hach-toan-truy-thu-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\u1ea1ch to\u00e1n truy thu thu\u1ebf GTGT - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: S\u01b0u t\u1ea7m Truy thu thu\u1ebf GTGT l\u00e0 g\u00ec? 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