{"id":1299,"date":"2018-12-25T17:50:40","date_gmt":"2018-12-25T10:50:40","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=1299"},"modified":"2026-04-22T09:13:35","modified_gmt":"2026-04-22T02:13:35","slug":"canh_bao_tong_tien_thue_chenh_lech_khi_cat_chung_tu_ban_hang","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/canh_bao_tong_tien_thue_chenh_lech_khi_cat_chung_tu_ban_hang\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u1ea5t \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng\/ h\u00f3a \u0111\u01a1n khi ph\u1ea7n m\u1ec1m c\u1ea3nh b\u00e1o t\u1ed5ng ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> c\u00e1ch x\u1eed l\u00fd c\u1ea3nh b\u00e1o khi c\u1ea5t ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ho\u1eb7c h\u00f3a \u0111\u01a1n c\u00f3 ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf GTGT, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u thu\u1ebf ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m nguy\u00ean nh\u00e2n g\u00e2y ra c\u1ea3nh b\u00e1o v\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng n\u00e0y.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-59391\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/8-6.png\" alt=\"\" width=\"455\" height=\"261\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/8-6.png 455w, \/accounting\/wp-content\/uploads\/2026\/04\/8-6-50x29.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/8-6-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/8-6-100x57.png 100w\" sizes=\"(max-width: 455px) 100vw, 455px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5<\/strong>:<strong>\u00a0T\u1ed5ng ti\u1ec1n thu\u1ebf GTGT<\/strong>\u00a0= 436.421,12 kh\u00e1c\u00a0<strong>(<\/strong><strong>T<\/strong><strong>i\u1ec1n h\u00e0ng \u2013 Chi\u1ebft kh\u1ea5u) * Thu\u1ebf su\u1ea5t<\/strong>\u00a0= (4.464.640,1 \u2013 100.428,83) * 10% = 436.421,13 do l\u00e0m tr\u00f2n s\u1ed1<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-59393\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/9-4-1600x769.png\" alt=\"\" width=\"1600\" height=\"769\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/9-4-1600x769.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/9-4-768x369.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/9-4-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/9-4-1536x738.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/9-4-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/9-4-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/9-4.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n<\/strong>: S\u1ed1 ti\u1ec1n thu\u1ebf GTGT tr\u00ean ch\u1ee9ng t\u1eeb b\u1ecb ch\u00eanh l\u1ec7ch do <strong>l\u00e0m tr\u00f2n s\u1ed1<\/strong> \u1edf t\u1eebng d\u00f2ng chi ti\u1ebft.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul>\n<li>N\u1ebfu mu\u1ed1n <strong>Ti\u1ec1n thu\u1ebf GTGT<\/strong> = <strong>(T\u1ed5ng ti\u1ec1n h\u00e0ng &#8211; Chi\u1ebft kh\u1ea5u) * % Thu\u1ebf su\u1ea5t<\/strong> th\u00ec nh\u1ea5n <strong>C\u00f3<\/strong> tr\u00ean c\u00e2u c\u1ea3nh b\u00e1o \u2192 Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch v\u00e0o m\u1eb7t h\u00e0ng \u0111\u1ea7u ti\u00ean c\u00f3 ti\u1ec1n thu\u1ebf.<\/li>\n<li>N\u1ebfu mu\u1ed1n gi\u1eef nguy\u00ean <strong>Ti\u1ec1n thu\u1ebf GTGT<\/strong> nh\u01b0 hi\u1ec7n t\u1ea1i = T\u1ed5ng ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng chi ti\u1ebft (\u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n theo t\u1eebng d\u00f2ng chi ti\u1ebft) th\u00ec nh\u1ea5n <strong>Kh\u00f4ng<\/strong> tr\u00ean c\u00e2u c\u1ea3nh b\u00e1o.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2629],"ht-kb-tag":[],"class_list":["post-1299","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ban-hang-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=1299"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1299\/revisions"}],"predecessor-version":[{"id":59389,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1299\/revisions\/59389"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=1299"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=1299"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=1299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}