![\"\"](\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/12-tinh-huong-01.jpg\")
<\/p>\nNgu\u1ed3n: S\u01b0u t\u1ea7m<\/p>\n
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B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y chia s\u1ebb 12 t\u00ecnh hu\u1ed1ng k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT, c\u00f3 \u0111\u01b0a ra v\u00ed d\u1ee5 nh\u1eb1m gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai ch\u00ednh x\u00e1c h\u01a1n.<\/span><\/p>\n V\u00ed d\u1ee5:<\/b><\/p>\n \u00a0Ng\u00e0y 25\/4\/2023, b\u1ea1n k\u00ea khai b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT th\u00e1ng 1\/2023. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p gi\u1ea3m t\u1eeb 5 tri\u1ec7u xu\u1ed1ng 2 tri\u1ec7u, d\u1eabn \u0111\u1ebfn s\u1ed1 n\u1ed9p th\u1eeba l\u00e0 3 tri\u1ec7u. S\u1ed1 n\u1ed9p th\u1eeba n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 thu\u1ebf GTGT th\u00e1ng 4\/2023. N\u1ebfu th\u00e1ng 4 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 b\u00f9 tr\u1eeb h\u1ebft, ph\u1ea7n d\u01b0 s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o c\u00e1c k\u1ef3 sau.<\/span><\/p>\n V\u00ed d\u1ee5:\u00a0<\/b><\/p>\n Th\u00e1ng 1\/2023, ch\u1ec9 ti\u00eau 43 (l\u1ea7n \u0111\u1ea7u) l\u00e0 10 tri\u1ec7u. Sau khi k\u00ea khai b\u1ed5 sung, ch\u1ec9 ti\u00eau 43 gi\u1ea3m xu\u1ed1ng c\u00f2n 3 tri\u1ec7u.<\/span><\/p>\n Khi k\u00ea khai b\u1ed5 sung th\u00e1ng 2\/2023, ch\u1ec9 ti\u00eau 22 c\u1ee7a th\u00e1ng 2 v\u1eabn ph\u1ea3i l\u1ea5y gi\u00e1 tr\u1ecb 10 tri\u1ec7u (t\u1eeb l\u1ea7n k\u00ea khai \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng 1\/2023). S\u1ed1 VAT gi\u1ea3m 7 tri\u1ec7u (10 tri\u1ec7u – 3 tri\u1ec7u) s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau 37 (\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb) c\u1ee7a th\u00e1ng 4\/2023 ho\u1eb7c k\u1ef3 hi\u1ec7n t\u1ea1i khi ph\u00e1t hi\u1ec7n.<\/span><\/p>\n V\u00ed d\u1ee5:<\/b><\/p>\n B\u1ea1n ph\u00e1t hi\u1ec7n k\u00ea khai thi\u1ebfu h\u00f3a \u0111\u01a1n mua h\u00e0ng trong th\u00e1ng 2\/2023, d\u1eabn \u0111\u1ebfn t\u0103ng VAT kh\u1ea5u tr\u1eeb th\u00eam 2 tri\u1ec7u.<\/span><\/p>\n \u00a0Ch\u1ec9 ti\u00eau 38 c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i (th\u00e1ng 4\/2023) s\u1ebd ghi t\u0103ng 2 tri\u1ec7u. Tuy nhi\u00ean, \u1edf t\u1edd khai b\u1ed5 sung th\u00e1ng 2\/2023, ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u v\u00e0o m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau 38.<\/span><\/p>\n V\u00ed d\u1ee5:<\/b><\/p>\n K\u1ef3 ph\u00e1t hi\u1ec7n (th\u00e1ng 4\/2023) cho th\u1ea5y t\u00e0i kho\u1ea3n 133 c\u00f3 ch\u00eanh l\u1ec7ch v\u1edbi ch\u1ec9 ti\u00eau 38 tr\u00ean t\u1edd khai thu\u1ebf GTGT. K\u1ebf to\u00e1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed5 s\u00e1ch c\u1ee7a th\u00e1ng 4 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1edbp \u0111\u00fang.<\/span><\/p>\n V\u00ed d\u1ee5:<\/span><\/p>\n Ng\u00e0y 10\/5\/2023, b\u1ea1n k\u00ea khai b\u1ed5 sung th\u00e1ng 3\/2023, ph\u00e1t hi\u1ec7n VAT ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam 2 tri\u1ec7u.<\/span><\/p>\n S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 21\/4\/2023 (h\u1ea1n n\u1ed9p thu\u1ebf GTGT th\u00e1ng 3) \u0111\u1ebfn ng\u00e0y 10\/5\/2023.<\/span><\/p>\n V\u00ed d\u1ee5:<\/b><\/p>\n Th\u00e1ng 3\/2023, b\u1ea1n \u0111\u00e3 k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a nh\u00e0 cung c\u1ea5p A v\u1edbi VAT 5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n Th\u00e1ng 4\/2023, b\u1ea1n ph\u00e1t hi\u1ec7n \u0111\u00e3 k\u00ea khai tr\u00f9ng h\u00f3a \u0111\u01a1n n\u00e0y.<\/span><\/p>\n Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m VAT kh\u1ea5u tr\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u00ean ch\u1ec9 ti\u00eau 37 c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i (th\u00e1ng 4\/2023). Trong t\u1edd khai b\u1ed5 sung th\u00e1ng 3\/2023, ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau \u0111\u1ea7u v\u00e0o li\u00ean quan, kh\u00f4ng ghi v\u00e0o ch\u1ec9 ti\u00eau 37.<\/span><\/p>\n V\u00ed d\u1ee5:<\/b><\/p>\n Ng\u00e0y 15\/1\/2023, doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng B v\u1edbi doanh thu 100 tri\u1ec7u \u0111\u1ed3ng. Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng l\u00e0 8% (theo ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3), nh\u01b0ng k\u1ebf to\u00e1n l\u1ea1i k\u00ea khai nh\u1ea7m v\u1edbi thu\u1ebf su\u1ea5t 10%.<\/span><\/p>\n \u0110\u1ebfn ng\u00e0y 20\/4\/2023, ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n T\u1ea1i k\u1ef3 hi\u1ec7n t\u1ea1i (th\u00e1ng 4\/2023), th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung, gi\u1ea3m s\u1ed1 VAT ph\u1ea3i n\u1ed9p 2 tri\u1ec7u \u0111\u1ed3ng (10 tri\u1ec7u – 8 tri\u1ec7u) tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u ra. Kh\u00f4ng ghi v\u00e0o ch\u1ec9 ti\u00eau 37 ho\u1eb7c 38 v\u00ec \u0111\u00e2y l\u00e0 ch\u1ec9 ti\u00eau c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n.<\/span><\/p>\n V\u00ed d\u1ee5:<\/b><\/p>\n Th\u00e1ng 3\/2023, doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u1edbi gi\u00e1 tr\u1ecb 10.000 USD, VAT 10%. T\u1ef7 gi\u00e1 k\u00ea khai l\u00e0 23.500 VND\/USD thay v\u00ec 23.300 VND\/USD.<\/span><\/p>\n K\u1ef3 hi\u1ec7n t\u1ea1i (th\u00e1ng 4\/2023), k\u00ea khai b\u1ed5 sung \u0111\u1ec3 gi\u1ea3m VAT \u0111\u1ea7u v\u00e0o ch\u00eanh l\u1ec7ch.<\/span><\/p>\n V\u00ed d\u1ee5:<\/b><\/p>\n Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, nh\u01b0ng k\u1ebf to\u00e1n k\u00ea nh\u1ea7m thu\u1ebf su\u1ea5t 0% v\u00e0 ghi nh\u1eadn VAT \u0111\u1ea7u ra 5 tri\u1ec7u.K\u1ef3 hi\u1ec7n t\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh lo\u1ea1i b\u1ecf 5 tri\u1ec7u VAT \u0111\u1ea7u ra kh\u00f4ng h\u1ee3p l\u1ec7.kem n\u1ec1n,\u00a0<\/span><\/p>\n V\u00ed d\u1ee5:<\/b><\/p>\n Th\u00e1ng 2\/2023, doanh nghi\u1ec7p khuy\u1ebfn m\u00e3i s\u1ea3n ph\u1ea9m tr\u1ecb gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng, nh\u01b0ng k\u1ebf to\u00e1n k\u00ea nh\u1ea7m v\u00e0o doanh thu ch\u1ecbu thu\u1ebf v\u1edbi thu\u1ebf su\u1ea5t 10% (VAT 10 tri\u1ec7u).\u00a0<\/span><\/p>\n K\u1ef3 hi\u1ec7n t\u1ea1i (th\u00e1ng 4\/2023), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 10 tri\u1ec7u VAT \u0111\u1ea7u ra kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n V\u00ed d\u1ee5:<\/b><\/p>\n Th\u00e1ng 3\/2023, doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng tr\u1ecb gi\u00e1 50 tri\u1ec7u (VAT 5 tri\u1ec7u). \u0110\u1ebfn th\u00e1ng 5\/2023, kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a.<\/span><\/p>\n K\u1ef3 hi\u1ec7n t\u1ea1i (th\u00e1ng 5\/2023), k\u00ea khai b\u1ed5 sung gi\u1ea3m 5 tri\u1ec7u VAT \u0111\u1ea7u ra.<\/span><\/p>\n V\u00ed d\u1ee5:<\/b><\/p>\n H\u00f3a \u0111\u01a1n GTGT th\u00e1ng 2\/2023 \u0111\u00e3 h\u1ee7y do l\u1ed7i th\u00f4ng tin nh\u01b0ng v\u1eabn b\u1ecb k\u00ea nh\u1ea7m v\u1edbi VAT 1 tri\u1ec7u.<\/span><\/p>\n K\u1ef3 hi\u1ec7n t\u1ea1i (th\u00e1ng 4\/2023), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 1 tri\u1ec7u VAT \u0111\u1ea7u v\u00e0o\/\u0111\u1ea7u ra.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"X\u1eed l\u00fd s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba<\/b><\/h2>\n
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Ch\u1ec9 ti\u00eau 22 v\u00e0 t\u1edd khai b\u1ed5 sung c\u1ee7a k\u1ef3 li\u1ec1n k\u1ec1<\/b><\/h2>\n
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S\u1eed d\u1ee5ng ch\u1ec9 ti\u00eau 37 v\u00e0 38<\/b><\/h2>\n
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\u0110\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><\/h2>\n
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T\u00ednh ti\u1ec1n n\u1ed9p ch\u1eadm<\/b><\/h2>\n
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H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb k\u00ea khai tr\u00f9ng<\/b><\/h2>\n
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H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra k\u00ea sai thu\u1ebf su\u1ea5t<\/b><\/h2>\n
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Sai s\u00f3t khi \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 trong h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o\/\u0111\u1ea7u ra<\/b><\/h2>\n
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Sai s\u00f3t khi k\u00ea khai h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b><\/h2>\n
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Sai s\u00f3t trong k\u00ea khai VAT h\u00e0ng h\u00f3a khuy\u1ebfn m\u00e3i<\/b><\/h2>\n
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\u0110i\u1ec1u ch\u1ec9nh do h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i<\/b><\/h2>\n
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K\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ee7y<\/b><\/h2>\n
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