{"id":17919,"date":"2026-07-29T21:14:16","date_gmt":"2026-07-29T14:14:16","guid":{"rendered":"https:\/\/arito.vn\/?p=17919"},"modified":"2026-07-29T21:14:16","modified_gmt":"2026-07-29T14:14:16","slug":"hoa-don-ban-hang-co-ke-khai-thue-khong","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/hoa-don-ban-hang-co-ke-khai-thue-khong\/","title":{"rendered":"H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 k\u00ea khai thu\u1ebf kh\u00f4ng? Gi\u1ea3i \u0111\u00e1p 2026"},"content":{"rendered":"

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 k\u00ea khai thu\u1ebf kh\u00f4ng<\/b> l\u00e0 v\u1ea5n \u0111\u1ec1 nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m khi ti\u1ebfp nh\u1eadn, h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y. N\u1ebfu kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00fang h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u1edbi h\u00f3a \u0111\u01a1n GTGT, doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00ea khai sai doanh thu, ghi nh\u1eadn kh\u00f4ng \u0111\u00fang chi ph\u00ed ho\u1eb7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

V\u1eady h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 k\u00ea khai thu\u1ebf kh\u00f4ng v\u00e0 c\u00e1ch k\u00ea khai \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o nh\u01b0 th\u1ebf n\u00e0o? Trong b\u00e0i vi\u1ebft n\u00e0y, <\/span>ARITO<\/a><\/strong><\/span> s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u00fd, quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi k\u00ea khai thu\u1ebf n\u0103m 2026.<\/span><\/p>\n

1. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 g\u00ec?<\/b><\/h2>\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi b\u00e1n l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5, ghi nh\u1eadn th\u00f4ng tin chi ti\u1ebft v\u1ec1 giao d\u1ecbch bao g\u1ed3m t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c.<\/span><\/p>\n

\u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c nh\u1eadn ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n \u0111\u00e3 ph\u00e1t sinh gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua, \u0111\u1ed3ng th\u1eddi ph\u1ee5c v\u1ee5 vi\u1ec7c qu\u1ea3n l\u00fd doanh thu, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. Tr\u00ean h\u00f3a \u0111\u01a1n c\u00f2n c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, m\u00e3 s\u1ed1 thu\u1ebf, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, h\u00ecnh th\u1ee9c thanh to\u00e1n v\u00e0 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Kh\u00e1c v\u1edbi h\u00f3a \u0111\u01a1n GTGT, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng th\u1ec3 hi\u1ec7n ri\u00eang thu\u1ebf su\u1ea5t v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT. Lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\"H\u00f3a<\/p>\n

2. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 k\u00ea khai thu\u1ebf kh\u00f4ng?<\/b><\/h2>\n

Vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00e1c nhau gi\u1eefa b\u00ean b\u00e1n v\u00e0 b\u00ean mua. B\u00ean b\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ph\u1ea3i t\u1ed5ng h\u1ee3p doanh thu tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec3 k\u00ea khai v\u00e0 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. B\u00ean mua nh\u1eadn h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0o chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

2.1 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/b><\/h3>\n

Doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng khi b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5. Doanh thu ph\u00e1t sinh trong k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 k\u00ea khai tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n

Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf \u00d7 T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/b><\/p>\n

T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng nh\u00f3m ho\u1ea1t \u0111\u1ed9ng kinh doanh. Doanh nghi\u1ec7p k\u00ea khai doanh thu \u0111\u1ea7u ra v\u00e0 t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, kh\u00f4ng k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb. C\u01a1 quan thu\u1ebf hi\u1ec7n h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT tr\u00ean doanh thu theo m\u1eabu khai thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

2.2 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/b><\/h3>\n

Doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1eabn c\u00f3 th\u1ec3 nh\u1eadn h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u1eeb nh\u00e0 cung c\u1ea5p \u0111ang \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. Khi \u0111\u00f3, doanh nghi\u1ec7p ghi nh\u1eadn to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, d\u1ecbch v\u1ee5, chi ph\u00ed ho\u1eb7c nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n t\u00f9y theo b\u1ea3n ch\u1ea5t giao d\u1ecbch. H\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

K\u1ebf to\u00e1n c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 t\u00e1ch thu\u1ebf GTGT t\u1eeb t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n. Ch\u1eb3ng h\u1ea1n, doanh nghi\u1ec7p nh\u1eadn h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb 11 tri\u1ec7u \u0111\u1ed3ng th\u00ec to\u00e0n b\u1ed9 11 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua ho\u1eb7c chi ph\u00ed, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 chia th\u00e0nh 10 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n h\u00e0ng v\u00e0 1 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf.<\/span><\/p>\n

2.3 C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00ec k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ph\u1ea3i t\u1ed5ng h\u1ee3p doanh thu ph\u00e1t sinh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p \u0111ang \u00e1p d\u1ee5ng. Doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thu th\u00eam m\u00e0 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Do kh\u00f4ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo c\u01a1 ch\u1ebf d\u00e0nh cho doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, h\u1ed9 kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n mua v\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/p>\n

\"H\u00f3a<\/p>\n

3. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h2>\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Nguy\u00ean nh\u00e2n l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng th\u1ec3 hi\u1ec7n ri\u00eang gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf, thu\u1ebf su\u1ea5t v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT. Do \u0111\u00f3, doanh nghi\u1ec7p nh\u1eadn h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1eeb t\u1ed5ng gi\u00e1 thanh to\u00e1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a gi\u00e1 tr\u1ecb n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh, trong \u0111\u00f3 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb ch\u1ee9ng minh giao d\u1ecbch mua b\u00e1n v\u00e0 ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. Tuy nhi\u00ean, vi\u1ec7c \u0111\u01b0\u1ee3c ghi nh\u1eadn chi ph\u00ed kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/p>\n

4. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/b><\/h2>\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u1ee3p ph\u00e1p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/span><\/p>\n

\"H\u00f3a<\/p>\n

4.1 \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed<\/b><\/h3>\n

Kho\u1ea3n chi c\u1ea7n c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p. Th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u0111\u00e3 mua.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi kho\u1ea3n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh ri\u00eang. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 15\/12\/2025.<\/span><\/p>\n

Nh\u01b0 v\u1eady, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0ng to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ed3 s\u01a1 v\u00e0 thanh to\u00e1n.<\/span><\/p>\n

4.2 C\u00e1c ch\u1ee9ng t\u1eeb c\u1ea7n \u0111i k\u00e8m<\/b><\/h3>\n

Ngo\u00e0i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, doanh nghi\u1ec7p n\u00ean l\u01b0u h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, bi\u00ean b\u1ea3n giao nh\u1eadn, phi\u1ebfu nh\u1eadp kho, bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n. T\u00f9y theo t\u00ednh ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n th\u00eam \u0111\u1ec1 ngh\u1ecb mua h\u00e0ng, b\u00e1o gi\u00e1, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, b\u1ea3ng k\u00ea chi ti\u1ebft ho\u1eb7c t\u00e0i li\u1ec7u ch\u1ee9ng minh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. H\u1ed3 s\u01a1 c\u00e0ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u1ed1ng nh\u1ea5t th\u00ec doanh nghi\u1ec7p c\u00e0ng thu\u1eadn l\u1ee3i khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

4.3 Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i chi ph\u00ed<\/b><\/h3>\n

Kho\u1ea3n chi c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang v\u1edbi giao d\u1ecbch th\u1ef1c t\u1ebf ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e0n giao. Chi ph\u00ed c\u0169ng c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi giao d\u1ecbch kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, thi\u1ebfu h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi kho\u1ea3n chi t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp kh\u1ed1ng, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c d\u00f9ng \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 b\u1ecb lo\u1ea1i chi ph\u00ed m\u00e0 c\u00f2n c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

5. C\u00e1ch k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng tr\u00ean t\u1edd khai thu\u1ebf<\/b><\/h2>\n

Khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra c\u1ee7a b\u00ean b\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a b\u00ean mua. Vi\u1ec7c k\u00ea khai nh\u1ea7m c\u00f3 th\u1ec3 l\u00e0m sai doanh thu ho\u1eb7c t\u0103ng kh\u00f4ng \u0111\u00fang s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

\"C\u00e1ch<\/p>\n

5.1 K\u00ea khai \u0111\u1ea7u ra<\/b><\/h3>\n

B\u00ean b\u00e1n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ea7n t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 l\u1eadp trong k\u1ef3. Doanh thu sau \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u1eebng nh\u00f3m ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p.<\/span><\/p>\n

Doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u00fang k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ghi nh\u1eadn v\u00e0 k\u00ea khai theo th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 thu\u1ebf \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

5.2 K\u00ea khai \u0111\u1ea7u v\u00e0o<\/b><\/h3>\n

Doanh nghi\u1ec7p nh\u1eadn h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng k\u00ea khai h\u00f3a \u0111\u01a1n n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. To\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb thanh to\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n t\u00f9y theo n\u1ed9i dung giao d\u1ecbch. H\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u c\u00f9ng h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb giao nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ghi nh\u1eadn chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

N\u1ebfu nh\u00e0 cung c\u1ea5p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT nh\u01b0ng l\u1ea1i l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, b\u00ean mua n\u00ean li\u00ean h\u1ec7 nh\u00e0 cung c\u1ea5p \u0111\u1ec3 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n.<\/span><\/p>\n

6. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/b><\/h2>\n

Trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n r\u1ea5t d\u1ec5 nh\u1ea7m l\u1eabn v\u1edbi h\u00f3a \u0111\u01a1n GTGT, d\u1eabn \u0111\u1ebfn sai s\u1ed1 li\u1ec7u thu\u1ebf, doanh thu v\u00e0 chi ph\u00ed. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf.\u00a0<\/span><\/p>\n

\"Nh\u1eefng<\/p>\n

6.1 K\u00ea khai nh\u1ea7m sang h\u00f3a \u0111\u01a1n GTGT<\/b><\/h3>\n

M\u1ed9t s\u1ed1 k\u1ebf to\u00e1n nh\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0o ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT. Sai s\u00f3t n\u00e0y l\u00e0m t\u0103ng kh\u00f4ng \u0111\u00fang s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ph\u1ea3i k\u00ea khai b\u1ed5 sung.<\/span><\/p>\n

6.2 Kh\u1ea5u tr\u1eeb sai thu\u1ebf \u0111\u1ea7u v\u00e0o<\/b><\/h3>\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ch\u1ec9 th\u1ec3 hi\u1ec7n t\u1ed5ng gi\u00e1 thanh to\u00e1n n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 b\u00f3c t\u00e1ch thu\u1ebf GTGT theo m\u1ee9c 5%, 8% ho\u1eb7c 10%. Vi\u1ec7c t\u1ef1 chia t\u1ed5ng ti\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 v\u00e0 c\u00f3 th\u1ec3 l\u00e0m sai h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n

6.3 Thi\u1ebfu doanh thu<\/b><\/h3>\n

B\u00ean b\u00e1n c\u00f3 th\u1ec3 b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n, k\u00ea khai doanh thu th\u1ea5p h\u01a1n s\u1ed1 li\u1ec7u \u0111\u00e3 l\u1eadp ho\u1eb7c ghi nh\u1eadn h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang k\u1ef3. Do d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf, ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 t\u1edd khai c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

6.4 H\u1ea1ch to\u00e1n sai t\u00e0i kho\u1ea3n<\/b><\/h3>\n

Doanh nghi\u1ec7p nh\u1eadn h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. To\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua, chi ph\u00ed ho\u1eb7c nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n.<\/span><\/p>\n

6.5 L\u1eadp sai th\u1eddi \u0111i\u1ec3m<\/b><\/h3>\n

Ng\u01b0\u1eddi b\u00e1n c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c thu ti\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n. L\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn k\u00ea khai sai k\u1ef3, thi\u1ebfu doanh thu v\u00e0 ph\u00e1t sinh vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/b><\/h2>\n

Trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng v\u00e0 k\u00ea khai h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p nhi\u1ec1u v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf, thanh to\u00e1n v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 gi\u1ea3i \u0111\u00e1p cho m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn gi\u00fap k\u1ebf to\u00e1n x\u1eed l\u00fd \u0111\u00fang theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n

7.1 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 ph\u1ea3i k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h3>\n

\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, doanh thu tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u1ed1i v\u1edbi b\u00ean mua t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

7.2 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng t\u1ea1o ra s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u00ean kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c xem x\u00e9t kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT.<\/span><\/p>\n

7.3 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t cho doanh nghi\u1ec7p k\u00ea khai kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/b><\/h3>\n

\u0110\u01a1n v\u1ecb t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u1eabn c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho doanh nghi\u1ec7p \u0111ang k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. B\u00ean mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 ch\u1ee9ng minh giao d\u1ecbch v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

7.4 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 b\u1eaft bu\u1ed9c thanh to\u00e1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng?<\/b><\/h3>\n

B\u1ea3n th\u00e2n h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng l\u00e0m ph\u00e1t sinh y\u00eau c\u1ea7u m\u1ecdi giao d\u1ecbch \u0111\u1ec1u ph\u1ea3i thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n. Tuy nhi\u00ean, \u0111\u1ec3 kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN, kho\u1ea3n thanh to\u00e1n t\u1eebng l\u1ea7n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh ri\u00eang.<\/span><\/p>\n

7.5 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed c\u00f3 k\u00ea khai gi\u1ed1ng h\u00f3a \u0111\u01a1n gi\u1ea5y kh\u00f4ng?<\/b><\/h3>\n

C\u00e1ch k\u00ea khai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i h\u00f3a \u0111\u01a1n, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch, kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o h\u00ecnh th\u1ee9c th\u1ec3 hi\u1ec7n c\u1ee7a h\u00f3a \u0111\u01a1n. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai doanh thu, h\u1ea1ch to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh chi ph\u00ed. Tuy nhi\u00ean, lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

K\u1ebft lu\u1eadn<\/b><\/h2>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf hay kh\u00f4ng c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa b\u00ean b\u00e1n v\u00e0 b\u00ean mua. B\u00ean b\u00e1n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp ph\u1ea3i k\u00ea khai doanh thu v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi b\u00ean mua, gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o h\u00e0ng h\u00f3a, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra ch\u00ednh x\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n, th\u1eddi \u0111i\u1ec3m l\u1eadp, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a nh\u00e0 cung c\u1ea5p v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n li\u00ean quan. Ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/span> ARITO<\/b><\/a> h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u k\u1ebf to\u00e1n, b\u00e1n h\u00e0ng, mua h\u00e0ng, kho v\u00e0 t\u00e0i ch\u00ednh tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng. Nh\u1edd kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n giao d\u1ecbch v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u1eadp trung, Arito gi\u00fap gi\u1ea3m nh\u1ea7m l\u1eabn trong qu\u00e1 tr\u00ecnh k\u00ea khai, n\u00e2ng cao \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 k\u00ea khai thu\u1ebf kh\u00f4ng l\u00e0 v\u1ea5n \u0111\u1ec1 nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m khi ti\u1ebfp nh\u1eadn, h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd lo\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y. N\u1ebfu kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00fang h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u1edbi h\u00f3a \u0111\u01a1n GTGT, doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00ea khai sai doanh thu, ghi […]<\/p>\n","protected":false},"author":14,"featured_media":17925,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,349,224],"tags":[],"class_list":["post-17919","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-hoa-don","category-tin-tuc-chung"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17919","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=17919"}],"version-history":[{"count":1,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17919\/revisions"}],"predecessor-version":[{"id":17926,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17919\/revisions\/17926"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/17925"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=17919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=17919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=17919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}