{"id":1014,"date":"2023-11-14T09:06:26","date_gmt":"2023-11-14T02:06:26","guid":{"rendered":"https:\/\/lehoangtuyen.vn\/?p=1014"},"modified":"2023-11-14T09:07:56","modified_gmt":"2023-11-14T02:07:56","slug":"bo-sot-hoa-don-dau-vao-cua-ky-tinh-thue-da-thanh-tra-co-duoc-khai-bo-sung","status":"publish","type":"post","link":"https:\/\/lehoangtuyen.vn\/ko\/bo-sot-hoa-don-dau-vao-cua-ky-tinh-thue-da-thanh-tra-co-duoc-khai-bo-sung\/","title":{"rendered":"B\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 thanh tra, c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung?"},"content":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh kinh doanh, kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p b\u1ecf s\u00f3t m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 thanh tra. \u0110i\u1ec1u n\u00e0y g\u00e2y ra nhi\u1ec1u kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p trong vi\u1ec7c khai b\u00e1o v\u00e0 n\u1ed9p thu\u1ebf. V\u1eady, tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf hay kh\u00f4ng? C\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y qua c\u00f4ng v\u0103n s\u1ed1 4954\/TCT-KK ng\u00e0y 6\/11\/2023.<\/p>\n<h2>Quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t<\/h2>\n<p>Theo c\u00f4ng v\u0103n s\u1ed1 4954\/TCT-KK ng\u00e0y 6\/11\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n b\u1ecf s\u00f3t m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n mua v\u00e0o c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14.<\/p>\n<p>Theo \u0111\u00f3, c\u00f3 hai tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<h3>Tr\u01b0\u1eddng h\u1ee3p 1: Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p<\/h3>\n<p>Theo \u0111i\u1ec3m \u0111 kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 31\/2013\/QH13, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p.<\/p>\n<p>Do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 thanh tra nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf, th\u00ec c\u00f3 th\u1ec3 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<h3>Tr\u01b0\u1eddng h\u1ee3p 2: Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf sau khi c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p<\/h3>\n<p>Theo kho\u1ea3n 3 \u0110i\u1ec1u 47 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, sau khi c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf sau thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p th\u00ec vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 142 v\u00e0 \u0110i\u1ec1u 143 c\u1ee7a Lu\u1eadt n\u00e0y.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 sai, s\u00f3t n\u1ebfu khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf.<\/li>\n<\/ul>\n<p>Do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 thanh tra v\u00e0 \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf, th\u00ec c\u00f3 th\u1ec3 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf n\u1ebfu nh\u01b0 vi\u1ec7c \u0111\u00f3 l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu vi\u1ec7c \u0111\u00f3 l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, mi\u1ec5n, gi\u1ea3m, ho\u00e0n th\u00ec ph\u1ea3i theo quy tr\u00ecnh khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-1017 size-full\" src=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/11\/CV4954_06112023TCT.png\" alt=\"\" width=\"2496\" height=\"3507\" srcset=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/11\/CV4954_06112023TCT.png 2496w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/11\/CV4954_06112023TCT-214x300.png 214w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/11\/CV4954_06112023TCT-729x1024.png 729w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/11\/CV4954_06112023TCT-768x1079.png 768w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/11\/CV4954_06112023TCT-1093x1536.png 1093w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/11\/CV4954_06112023TCT-1458x2048.png 1458w, https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/11\/CV4954_06112023TCT-9x12.png 9w\" sizes=\"(max-width: 2496px) 100vw, 2496px\" \/><\/p>\n<h2>K\u1ebft lu\u1eadn<\/h2>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o b\u1ecb b\u1ecf s\u00f3t c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 thanh tra. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh kinh doanh, kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p b\u1ecf s\u00f3t m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 thanh tra. \u0110i\u1ec1u n\u00e0y g\u00e2y ra nhi\u1ec1u kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p trong vi\u1ec7c khai b\u00e1o v\u00e0 n\u1ed9p thu\u1ebf. V\u1eady, tr\u01b0\u1eddng h\u1ee3p [&hellip;]<\/p>","protected":false},"author":2,"featured_media":1015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-blog"],"_links":{"self":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts\/1014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/comments?post=1014"}],"version-history":[{"count":3,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts\/1014\/revisions"}],"predecessor-version":[{"id":1019,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/posts\/1014\/revisions\/1019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/media\/1015"}],"wp:attachment":[{"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/media?parent=1014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/categories?post=1014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ko\/wp-json\/wp\/v2\/tags?post=1014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}