{"id":22556,"date":"2021-03-10T16:56:03","date_gmt":"2021-03-10T09:56:03","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=22556"},"modified":"2023-12-20T14:49:13","modified_gmt":"2023-12-20T07:49:13","slug":"sai-to-khai-thue-gtgt","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/22556\/sai-to-khai-thue-gtgt\/","title":{"rendered":"M\u1ee9c x\u1eed ph\u1ea1t v\u1edbi h\u00e0nh vi khai sai t\u1edd khai thu\u1ebf GTGT m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\">Nh\u1eb1m k\u1ecbp th\u1eddi \u0111\u01b0a t\u1edbi c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t t\u1edbi cho b\u1ea1n \u0111\u1ecdc, h\u00f4m nay, MISA AMIS xin tr\u00ecnh b\u00e0y c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t v\u1edbi h\u00e0nh vi khai sai t\u1edd khai thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t s\u1ed1 125\/2020\/N\u0110-CP ban h\u00e0nh ng\u00e0y 19\/10\/2020.<\/p>\n<figure id=\"attachment_22558\" aria-describedby=\"caption-attachment-22558\" style=\"width: 826px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-22558\" src=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-6.jpg\" alt=\"H\u00ecnh 1: Ngh\u1ecb \u0111inh s\u1ed1 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n\" width=\"826\" height=\"482\" srcset=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-6.jpg 826w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-6-300x175.jpg 300w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-6-768x448.jpg 768w\" sizes=\"(max-width: 826px) 100vw, 826px\" \/><figcaption id=\"caption-attachment-22558\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 1: Ngh\u1ecb \u0111inh s\u1ed1 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0a ra nhi\u1ec1u m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n t\u0103ng cao h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai t\u1edd khai thu\u1ebf GTGT nh\u01b0ng kh\u00f4ng n\u1ed9p t\u1edd khai b\u1ed5 sung.<\/p>\n<p style=\"text-align: justify;\">M\u1ee9c ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0a ra v\u1edbi h\u00e0nh vi khai sai t\u1edd khai thu\u1ebf GTGT nh\u01b0ng kh\u00f4ng n\u1ed9p t\u1edd khai b\u1ed5 sung c\u00f3 3 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p 1. K\u00ea khai sai t\u1edd khai thu\u1ebf GTGT nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c kh\u00f4ng d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n.<\/em><\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p 2. K\u00ea khai sai t\u1edd khai thu\u1ebf GTGT d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n.<\/em><\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p 3. K\u00ea khai sai t\u1edd khai thu\u1ebf GTGT nh\u01b0ng \u0111\u00e3 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc 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 ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00e0nh vi khai sai.\u00a0<\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>&gt;&gt;&gt; Xem th\u00eam b\u00e0i vi\u1ebft:<\/strong> <span style=\"color: #0000ff;\"><em><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/41611\/lap-to-khai-thue-gtgt-mau-01-gtgt-thang-quy-moi-nhat-theo-thong-tu-80-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/em><\/span><\/span><\/p>\n<figure id=\"attachment_22563\" aria-describedby=\"caption-attachment-22563\" style=\"width: 1361px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-22563\" src=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-1.jpg\" alt=\"H\u00ecnh 2: Ba tr\u01b0\u1eddng h\u1ee3p khai sai t\u1edd khai thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111inh s\u1ed1 125\/2020\/N\u0110-CP.\" width=\"1361\" height=\"617\" srcset=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-1.jpg 1361w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-1-300x136.jpg 300w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-1-1024x464.jpg 1024w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-1-768x348.jpg 768w\" sizes=\"(max-width: 1361px) 100vw, 1361px\" \/><figcaption id=\"caption-attachment-22563\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 2: Ba tr\u01b0\u1eddng h\u1ee3p khai sai t\u1edd khai thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111inh s\u1ed1 125\/2020\/N\u0110-CP.<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Ch\u00fang ta s\u1ebd c\u00f9ng MISA AMIS \u0111i \u0111\u1ebfn t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/p>\n<p style=\"text-align: justify;\">K\u00ea khai sai t\u1edd khai thu\u1ebf GTGT nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c kh\u00f4ng d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n<\/p>\n<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 12 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh: M\u1ee9c X\u1eed ph\u1ea1t h\u00e0nh vi khai sai, khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 thu\u1ebf kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf phai n\u1ed9p ho\u1eb7c kh\u00f4ng d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n:<\/p>\n<p style=\"text-align: justify;\"><strong> Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng<\/strong> \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai, khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau trong h\u1ed3 s\u01a1 thu\u1ebf nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, tr\u1eeb h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"text-align: justify;\"><strong> Ph\u1ea1t ti\u1ec1n t\u1eeb 1.500.000 \u0111\u1ed3ng \u0111\u1ebfn 2.500.000 \u0111\u1ed3ng<\/strong> \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai, khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf, c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai thu\u1ebf nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\"><strong> Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/strong> \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/p>\n<p style=\"text-align: justify;\">a) Khai sai, khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf trong h\u1ed3 s\u01a1 thu\u1ebf;<\/p>\n<p style=\"text-align: justify;\">b) H\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16; kho\u1ea3n 7 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Sau khi bu\u1ed9c ph\u1ea3i ti\u1ec1n n\u1ed9p ph\u1ea1t theo quy \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eaft bu\u1ed9c: T\u1ea1i Kho\u1ea3n 4. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">a) Bu\u1ed9c khai l\u1ea1i v\u00e0 n\u1ed9p b\u1ed5 sung c\u00e1c t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2 v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/p>\n<p style=\"text-align: justify;\">b) Bu\u1ed9c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 l\u1ed7, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5 1<\/strong>: T\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n Misa c\u00f3 t\u1edd khai qu\u00fd 1\/2021 \u0111\u00e3 n\u1ed9p l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ng\u00e0y 16\/04\/2021 c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Ch\u1ec9 ti\u00eau mua v\u00e0o<\/td>\n<td style=\"text-align: center;\">S\u1ed1 ti\u1ec1n<\/td>\n<td style=\"text-align: center;\">Ch\u1ec9 ti\u00eau b\u00e1n ra<\/td>\n<td style=\"text-align: center;\">S\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">[23]<\/td>\n<td style=\"text-align: center;\">150.000.000<\/td>\n<td style=\"text-align: center;\">[32]<\/td>\n<td style=\"text-align: center;\">160.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">[24]<\/td>\n<td style=\"text-align: center;\">15.000.000<\/td>\n<td style=\"text-align: center;\">[33]<\/td>\n<td style=\"text-align: center;\">16.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">[25]<\/td>\n<td style=\"text-align: center;\">15.000.000<\/td>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Ng\u00e0y 28\/04\/2021 K\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n c\u00f3 1 h\u00f3a \u0111\u01a1n GTGT mua v\u00e0o c\u00f3 ti\u1ec1n h\u00e0ng l\u00e0 50.000.000\u0111, ti\u1ec1n thu\u1ebf GTGT 5.000.000\u0111 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. Do v\u1eady k\u1ebf to\u00e1n c\u1ea7n l\u1eadp t\u1edd khai b\u1ed5 sung cho qu\u00fd 1\/2021.<\/p>\n<p>K\u00ea khai b\u1ed5 sung, <a href=\"https:\/\/amis.misa.vn\/22211\/ke-khai-dieu-chinh-thue-gtgt\/\" target=\"_blank\" rel=\"noopener\">\u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf<\/a>:<\/p>\n<p style=\"text-align: justify;\">V\u00ec t\u1edd khai thu\u1ebf qu\u00fd 1\/2021 \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u00ean m\u1eb7c d\u00f9 v\u1eabn trong th\u1eddi h\u1ea1n k\u00ea khai nh\u01b0ng k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n ph\u1ea3i nh\u1eadp l\u1ea1i \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau s\u1ed1 [23],[24],[25] l\u00e0:<\/p>\n<p style=\"text-align: justify;\">[23] = 100.000.000 (=150.000.000-50.000.000)<br \/>\n[24] = 10.000.000 (=15.000.000-5.000.000)<br \/>\n[25] = 10.000.000\u00a0 (=15.000.000-5.000.000).<\/p>\n<p style=\"text-align: justify;\">Ch\u1ec9 ti\u00eau [24]= [25] v\u00ec gi\u1ea3 s\u1eed to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec1u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT t\u1ea1i k\u1ef3 n\u00e0y.<\/p>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_22562\" aria-describedby=\"caption-attachment-22562\" style=\"width: 1425px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-22562\" src=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-2.jpg\" alt=\"H\u00ecnh 3: T\u1edd khai b\u1ed5 sung v\u00e0 b\u1ea3n gi\u1ea3i tr\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai kh\u00f4ng d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.\" width=\"1425\" height=\"729\" srcset=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-2.jpg 1425w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-2-300x153.jpg 300w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-2-1024x524.jpg 1024w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-2-768x393.jpg 768w\" sizes=\"(max-width: 1425px) 100vw, 1425px\" \/><figcaption id=\"caption-attachment-22562\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 3: T\u1edd khai b\u1ed5 sung v\u00e0 b\u1ea3n gi\u1ea3i tr\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai kh\u00f4ng d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/figcaption><\/figure>\n<p style=\"text-align: center;\">\n    <link rel=\"stylesheet\" href=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0\">\n    <!-- AMIS aiMarketing Form Embed Code -->\n    <div class=\"popup-embed-img\"><img decoding=\"async\" alt=\"ke-khai-thue-gtgt\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2023\/06\/huong-dan-ke-khai-thue-gtgt-1.png\"><\/div>\n    <div class=\"aimarketing-form-embed-code embed-popup-shortcode\" id=\"embedPopupShortcode\">\n        <script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script>\n        <script render-for=\"c11a013c-db7e-4621-b1c2-a5a3d4643743\">\n            globalThis.lzfr.renderExternalForm({formId: \"c11a013c-db7e-4621-b1c2-a5a3d4643743\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n        <\/script>\n    <\/div>    \n    <!-- end AMIS aiMarketing Form Embed Code -->\n    <script defer src=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0\"><\/script><\/p>\n<p><strong>2: K\u00ea khai sai t\u1edd khai thu\u1ebf GTGT d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n<\/strong><\/p>\n<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 16 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh: M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/p>\n<p style=\"text-align: justify;\">a) Khai sai c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n thu\u1ebf d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n nh\u01b0ng c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n, <a href=\"https:\/\/amis.misa.vn\/22059\/hoa-don\/\" target=\"_blank\" rel=\"noopener\">h\u00f3a \u0111\u01a1n,<\/a> ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p;<\/p>\n<p style=\"text-align: justify;\">b) Khai sai 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 ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 t\u1ef1 gi\u00e1c k\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf k\u1ebft th\u00fac th\u1eddi h\u1ea1n thanh tra, ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n<p style=\"text-align: justify;\">c) Khai sai 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 ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u00e3 b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n thanh tra, ki\u1ec3m tra thu\u1ebf, bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u1ea7n \u0111\u1ea7u v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, \u0111\u00e3 khai b\u1ed5 sung v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf;<\/p>\n<p style=\"text-align: justify;\">d) Khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng ho\u1eb7c \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 <a href=\"https:\/\/amis.misa.vn\/19779\/giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">giao d\u1ecbch li\u00ean k\u1ebft<\/a>;<\/p>\n<p style=\"text-align: justify;\">\u0111) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o 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 ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m nh\u01b0ng khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n, ng\u01b0\u1eddi mua ch<span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ed7i vi ph\u1ea1m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n h\u00e0ng v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<figure id=\"attachment_22561\" aria-describedby=\"caption-attachment-22561\" style=\"width: 1351px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-22561\" src=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-3.jpg\" alt=\"H\u00ecnh 4: T\u1ed5ng h\u1ee3p c\u00e1c h\u00e0nh vi b\u1ecb ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c mi\u1ec5n, gi\u1ea3m, ho\u00e0n.\" width=\"1351\" height=\"1065\" srcset=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-3.jpg 1351w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-3-300x236.jpg 300w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-3-1024x807.jpg 1024w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-3-768x605.jpg 768w\" sizes=\"(max-width: 1351px) 100vw, 1351px\" \/><figcaption id=\"caption-attachment-22561\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 4: T\u1ed5ng h\u1ee3p c\u00e1c h\u00e0nh vi b\u1ecb ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c mi\u1ec5n, gi\u1ea3m, ho\u00e0n.<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Sau khi bu\u1ed9c ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eaft bu\u1ed9c: T\u1ea1i Kho\u1ea3n 2. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">a) Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n, gi\u1ea3m cao h\u01a1n quy \u0111\u1ecbnh v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t (1) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n, gi\u1ea3m cao h\u01a1n quy \u0111\u1ecbnh v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p><em>\u201cCh\u00fa gi\u1ea3i:\u00a0 (1)\u00a0 theo Kho\u1ea3n 2,\u00a0 \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf nh\u01b0 sau: a) Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf l\u00e0 02 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m. Ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf l\u00e0 ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">b) Bu\u1ed9c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 l\u1ed7, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi khai sai theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y m\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p><em>? Nh\u01b0 v\u1eady ta th\u1ea5y r\u1eb1ng n\u1ebfu k\u00ea khai sai t\u1edd khai GTGT m\u00e0 kh\u00f4ng n\u1ed9p l\u1ea1i t\u1edd khai b\u1ed5 sung c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 500.000\u0111\u1ed3ng \u0111\u1ebfn 8.000.000\u0111\u1ed3ng ho\u1eb7c ph\u1ea1t t\u1edbi 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh.\u00a0<\/em><\/p>\n<p><em>V\u1edbi m\u1ed7i t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c x\u1eed ph\u1ea1t s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng (+) ho\u1eb7c tr\u1eeb (-) th\u00eam 10% m\u1ee9c ti\u1ec1n ph\u1ea1t trung b\u00ecnh c\u1ee7a khung ti\u1ec1n ph\u1ea1t nh\u01b0ng m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c t\u1ed1i \u0111a c\u1ee7a khung ti\u1ec1n ph\u1ea1t ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m qu\u00e1 m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee7a khung ti\u1ec1n ph\u1ea1t.<\/em><\/p>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5 2<\/strong>: Ng\u00e0y 28\/07\/2021 t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n Misa, C\u01a1 quan thu\u1ebf qua ki\u1ec3m tra thu\u1ebf qu\u00fd 1 n\u0103m 2021 ph\u00e1t hi\u1ec7n t\u1edd khai thu\u1ebf GTGT qu\u00fd 1 n\u0103m 2021 \u0111\u00e3 k\u00ea khai c\u00f3 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p l\u00e0 10.000.000\u0111. Doanh nghi\u1ec7p k\u00ea khai sai v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT tr\u00ean 1 t\u1edd h\u00f3a \u0111\u01a1n GTGT b\u00e1n ra nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">S\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n ra \u0111\u00fang l\u00e0 2.500.000.000\u0111, thu\u1ebf GTGT 10% ph\u1ea3i n\u1ed9p l\u00e0 250.000.000\u0111 nh\u01b0ng k\u1ebf to\u00e1n doanh nghi\u1ec7p k\u00ea khai sai l\u00e0 2.000.000.000\u0111, thu\u1ebf GTGT 10% ph\u1ea3i n\u1ed9p l\u00e0 200.000.000\u0111. Nh\u01b0 v\u1eady vi\u1ec7c k\u00ea khai \u0111\u00e3 l\u00e0m gi\u1ea3m s\u1ed1 GTGT ph\u1ea3i n\u1ed9p \u0111i 50.000.000\u0111. Tuy nhi\u00ean, Doanh nghi\u1ec7p \u0111\u00e3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u1ea7y \u0111\u1ee7 tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p;<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p vi ph\u1ea1m thu\u1ed9c v\u1ec1 h\u00e0nh vi s\u1ed1 1 nh\u01b0 tr\u00ecnh b\u00e0y \u1edf tr\u00ean. \u0110\u1ed1i chi\u1ebfu theo quy \u0111\u1ecbnh doanh nghi\u1ec7p s\u1ebd b\u1ecb ph\u1ea1t b\u1ecb x\u1eed ph\u1ea1t m\u1ee9c 20% s\u1ed1 ti\u1ec1n n\u1ed9p thi\u1ebfu l\u00e0 50.000.000\u0111 = 10.000.000\u0111 v\u00e0 ti\u1ec1n ph\u1ea1t\u00a0 ch\u1eadm n\u1ed9p. \u0110\u1ed3ng th\u1eddi bu\u1ed9c ph\u1ea3i t\u1edd khai b\u1ed5 sung \u0111\u00e3 cho t\u1edd khai \u0111\u00e3 l\u1eadp sai g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong>3: K\u00ea khai sai t\u1edd khai thu\u1ebf GTGT nh\u01b0ng \u0111\u00e3 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc 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 ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00e0nh vi khai sai.<\/strong><\/p>\n<p style=\"text-align: justify;\">Theo Kho\u1ea3n 3, \u0110i\u1ec1u 142, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">&#8220;3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai d\u1eabn \u0111\u1ebfn l\u00e0m thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n n\u1ebfu \u0111\u00e3 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 t\u1ef1 gi\u00e1c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eb1ng c\u00e1ch n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc 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 t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n kh\u00f4ng qua thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.&#8221;<\/p>\n<p style=\"text-align: justify;\">? Nh\u01b0 v\u1eady, n\u1ebfu nh\u01b0 k\u1ebf to\u00e1n c\u00f3 khai sai t\u1edd khai thu\u1ebf GTGT nh\u01b0ng \u0111\u00e3 ph\u00e1t hi\u1ec7n v\u00e0 t\u1ef1 gi\u00e1c N\u1ed8P L\u1ea0I T\u1edc KHAI B\u1ed4 SUNG v\u00e0 N\u1ed8P S\u1ed0 TI\u1ec0N THU\u1ebe thi\u1ebfu tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ho\u1eb7c c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u00ec s\u1ebd KH\u00d4NG B\u1eca X\u1eec PH\u1ea0T.<\/p>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5 3<\/strong>: Ng\u00e0y 16\/07\/2021 t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n Misa, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n t\u1edd khai thu\u1ebf GTGT qu\u00fd 1 n\u0103m 2021 k\u00ea khai sai v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n ra n\u00ean ti\u1ebfn h\u00e0nh l\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung v\u00e0o ng\u00e0y ph\u00e1t hi\u1ec7n 16\/07\/2021 \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung cho k\u1ef3 sai s\u00f3t qu\u00fd 1\/2021 nh\u01b0 sau:<\/p>\n<p><em>\u0110i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau s\u1ed1 [33]- Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf 10%: s\u1ed1 \u0111\u00e3 k\u00ea khai l\u1ea7n \u0111\u1ea7u qu\u00fd 1 l\u00e0 25.000.000\u0111, s\u1ed1 \u0111\u00fang sau \u0111i\u1ec1u ch\u1ec9nh l\u00e0 30.000.000\u0111, ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n thu\u1ebf l\u00e0 5.000.000\u0111. T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ec9 ti\u00eau s\u1ed1 [40]- Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3: s\u1ed1 \u0111\u00e3 k\u00ea khai l\u00e0 30.000.000\u0111, s\u1ed1 \u0111\u00fang \u0111i\u1ec1u ch\u1ec9nh l\u00e0 35.000.000\u0111, ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n 5.000.000\u0111. \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu 5.000.000\u0111 v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p l\u00e0 105.9000\u0111 doanh nghi\u1ec7p ph\u1ea3i mang ti\u1ec1n \u0111i n\u1ed9p v\u00e0o kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc.<\/em><\/p>\n<figure id=\"attachment_22560\" aria-describedby=\"caption-attachment-22560\" style=\"width: 777px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-22560\" src=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-4.jpg\" alt=\"H\u00ecnh 5: B\u1ea3n gi\u1ea3i tr\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 tr\u01b0\u1edbc\" width=\"777\" height=\"675\" srcset=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-4.jpg 777w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-4-300x261.jpg 300w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-4-768x667.jpg 768w\" sizes=\"(max-width: 777px) 100vw, 777px\" \/><figcaption id=\"caption-attachment-22560\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 5: B\u1ea3n gi\u1ea3i tr\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 tr\u01b0\u1edbc<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">? \u1ede v\u00ed d\u1ee5 tr\u00ean doanh nghi\u1ec7p \u0111\u00e3 n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf n\u00ean \u0111\u00e3 k\u1ecbp th\u1eddi n\u1ed9p t\u1edd khai b\u1ed5 sung n\u00ean doanh nghi\u1ec7p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n<p><strong>K\u1ebft lu\u1eadn<\/strong><\/p>\n<p style=\"text-align: justify;\">H\u00e0nh vi k\u00ea khai sai t\u1edd khai thu\u1ebf GTGT s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t n\u1ebfu nh\u01b0 ch\u00fang ta bi\u1ebft c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a lu\u1eadt thu\u1ebf. Trong Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP \u0111\u00e3 \u0111\u01b0a ra c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t r\u1ea5t n\u1eb7ng trong tr\u01b0\u1eddng h\u1ee3p k\u00ea khai sai l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0ng kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung l\u00ean t\u1edbi 20% s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p thi\u1ebfu.<\/p>\n<figure id=\"attachment_22559\" aria-describedby=\"caption-attachment-22559\" style=\"width: 1215px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-22559\" src=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-5.jpg\" alt=\"H\u00ecnh 6: M\u1ee9c x\u1eed ph\u1ea1t v\u1edbi h\u00e0nh vi khai sai t\u1edd khai thu\u1ebf GTGT\" width=\"1215\" height=\"779\" srcset=\"\/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-5.jpg 1215w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-5-300x192.jpg 300w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-5-1024x657.jpg 1024w, \/wp-content\/uploads\/2021\/08\/sai-to-khai-thue-gtgt-5-768x492.jpg 768w\" sizes=\"(max-width: 1215px) 100vw, 1215px\" \/><figcaption id=\"caption-attachment-22559\" class=\"wp-caption-text\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00ecnh 6: M\u1ee9c x\u1eed ph\u1ea1t v\u1edbi h\u00e0nh vi khai sai t\u1edd khai thu\u1ebf GTGT<\/span><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean Ngh\u1ecb \u0111\u1ecbnh c\u0169ng c\u00f3 nh\u1eefng quy \u0111\u1ecbnh h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n v\u00e0 s\u1eeda l\u1ed7i s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng ch\u1ec9 li\u00ean t\u1ee5c t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng t\u01b0, quy \u0111\u1ecbnh li\u00ean quan v\u1ec1 thu\u1ebf,\u00a0<a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form\" target=\"_blank\" rel=\"nofollow noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a>\u00a0hi\u1ec7n nay c\u00f2n gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng nghi\u1ec7p v\u1ee5 thu\u1ebf cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n th\u00f4ng qua c\u00e1c t\u00ednh n\u0103ng, ti\u1ec7n \u00edch:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c chuy\u1ec3n s\u1ed1 li\u1ec7u t\u1eeb b\u1ea3ng l\u01b0\u01a1ng, h\u1ed3 s\u01a1 nh\u00e2n vi\u00ean l\u00ean c\u00e1c lo\u1ea1i t\u1edd khai: khai quy\u1ebft to\u00e1n thu\u1ebf TNCN, khai kh\u1ea5u tr\u1eeb thu\u1ebf\u2026, lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n vi\u1ec7c k\u1ebf to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 c\u00f4ng nghi\u1ec7p v\u1ee5 n\u00e0y qua Excel.<\/li>\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c chuy\u1ec3n s\u1ed1 li\u1ec7u thu\u1ebf GTGT, thu\u1ebf TT\u0110B v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb: mua v\u00e0o \u2013 b\u00e1n ra \u1edf c\u00e1c ph\u00e2n h\u1ec7 c\u00f3 li\u00ean quan.<\/li>\n<li aria-level=\"1\">Cho ph\u00e9p k\u1ebf to\u00e1n vi\u00ean l\u1eadp t\u1edd khai thu\u1ebf t\u01b0\u01a1ng \u1ee9ng t\u1eebng k\u1ef3 theo quy \u0111\u1ecbnh t\u1ea1i TT 39\/2012\/TT-BTC.<\/li>\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt th\u00f4ng t\u01b0, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 BHXH.<\/li>\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng th\u1ed1ng k\u00ea, x\u00e2y d\u1ef1ng b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, nhanh ch\u00f3ng<\/li>\n<li aria-level=\"1\">T\u00edch h\u1ee3p th\u00eam d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf Mtax.vn: d\u1ecbch v\u1ee5 n\u00e0y cho ph\u00e9p k\u1ebf to\u00e1n vi\u00ean n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1edd khai \u0111\u00e3 l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xu\u1ea5t t\u1edd khai ra \u0111\u1ecbnh d\u1ea1ng xml \u0111\u1ec3 n\u1ed9p qua c\u1ed5ng nh\u1eadn t\u1edd khai c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u00e3y tham kh\u1ea3o th\u00eam\u00a0th\u00f4ng tin v\u1ec1 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS\u00a0\u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ngay h\u00f4m nay!<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/dang-ky-tu-van\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=sai-to-khai-thue-gtgt\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-20344 size-full\" src=\"\/wp-content\/uploads\/2021\/02\/CTA_nhantuvan-300x92-1.png\" alt=\"CTA nh\u1eadn t\u01b0 v\u1ea5n\" width=\"300\" height=\"92\" 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