{"id":2245,"date":"2017-12-25T18:00:14","date_gmt":"2017-12-25T11:00:14","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=2245"},"modified":"2025-12-08T14:05:10","modified_gmt":"2025-12-08T07:05:10","slug":"hdqt_chenh_lech_giua_doanh_thu_tren_so_cai_tk_va_bang_ke_ban_ra","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_chenh_lech_giua_doanh_thu_tren_so_cai_tk_va_bang_ke_ban_ra\/","title":{"rendered":"8.3. Ki\u1ec3m tra ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu tr\u00ean s\u1ed5 c\u00e1i TK 511, 711 v\u00e0 tr\u00ean b\u1ea3ng k\u00ea b\u00e1n ra"},"content":{"rendered":"

L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p K\u1ebf to\u00e1n kh\u00f4ng l\u1eadp t\u1edd khai tr\u00ean ph\u1ea7n m\u1ec1m, th\u00ec c\u00f3 th\u1ec3 b\u1ecf qua th\u00f4ng b\u00e1o c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh m\u00e0 KH\u00d4NG \u1ea3nh h\u01b0\u1edfng t\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>.<\/em><\/span><\/strong><\/span><\/p>\n

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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 c\u00e1i h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 511, 711 v\u00e0 b\u1ea3ng k\u00ea thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c, \u0111\u1ed3ng b\u1ed9.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m:<\/strong> c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o TK 511\/711 nh\u01b0ng kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra; c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb l\u1ea5y l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 511\/711 ho\u1eb7c h\u1ea1ch to\u00e1n kh\u00e1c k\u1ef3; c\u00e1c t\u00ecnh hu\u1ed1ng doanh thu tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 b\u1ea3ng k\u00ea b\u00e1n ra kh\u00f4ng kh\u1edbp nhau.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/p>\n<\/div><\/div>\n

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2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p g\u00e2y ra ch\u00eanh l\u1ec7ch v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd<\/strong><\/h3>\n

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2.1 Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n v\u00e0o TK 511\/711 nh\u01b0ng kh\u00f4ng l\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong><\/h4>\n

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Nguy\u00ean nh\u00e2n 1: Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/h5>\n

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\nM\u00f4 t\u1ea3:<\/strong> C\u00e1c ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng h\u1ea1ch to\u00e1n v\u00e0o TK 511\/711, nh\u01b0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai l\u00ean t\u1edd khai thu\u1ebf. Khi \u0111\u00f3, B\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch s\u1ebd hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb n\u00e0y.
\nGi\u1ea3i ph\u00e1p:<\/strong>
\nB\u01b0\u1edbc 1: Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra. C\u00f3 th\u1ec3 x\u1ea3y ra 1 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:
\n– Tr\u01b0\u1eddng h\u1ee3p l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed3ng th\u1eddi nh\u01b0ng K\u1ebf to\u00e1n qu\u00ean t\u00edch ch\u1ecdn L\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n<\/strong> th\u00ec x\u1eed l\u00fd nh\u01b0 sau:
\n– T\u00edch ch\u1ecdn L\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n<\/strong>
\n– Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ee7a h\u00f3a \u0111\u01a1n t\u1ea1i tab H\u00f3a \u0111\u01a1n<\/strong> v\u00e0 nh\u1ea5n C\u1ea5t<\/strong>.
\n– M\u1edf t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u01b0\u01a1ng \u1ee9ng l\u00ean, ch\u1ecdn tab B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong>.
\n– Nh\u1ea5n S\u1eeda<\/strong>, nh\u1ea5n Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 ch\u1ecdn h\u00f3a \u0111\u01a1n v\u1eeba l\u1eadp \u1edf tr\u00ean l\u00ean b\u1ea3ng k\u00ea.
\n– Tr\u01b0\u1eddng h\u1ee3p l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng tr\u01b0\u1edbc, sau \u0111\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n sau nh\u01b0ng K\u1ebf to\u00e1n qu\u00ean ch\u01b0a th\u1ef1c hi\u1ec7n thao t\u00e1c xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec x\u1eed l\u00fd nh\u01b0 sau:
\n– Tr\u00ean ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, nh\u1ea5n L\u1eadp H\u0110<\/strong> \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. Ho\u1eb7c v\u00e0o ph\u00e2n h\u1ec7 B\u00e1n h\u00e0ng<\/strong>, tab Xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng tr\u00ean. Xem h\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n sau khi l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u1ea1i \u0111\u00e2y<\/a>.
\n– Sau \u0111\u00f3, th\u1ef1c hi\u1ec7n ch\u1ecdn h\u00f3a \u0111\u01a1n v\u1eeba l\u1eadp v\u00e0o t\u1edd khai thu\u1ebf t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p 1.<\/p>\n

L\u01b0u \u00fd<\/strong>: N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf l\u1edbn h\u01a1n k\u1ef3 xem b\u00e1o c\u00e1o<\/strong> \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch<\/strong> th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd li\u1ec7t k\u00ea h\u00f3a \u0111\u01a1n n\u00e0y l\u00ean b\u00e1o c\u00e1o.<\/em><\/p>\n

V\u00ed d\u1ee5<\/strong>: Ch\u1ee9ng t\u1eeb l\u1eadp ng\u00e0y 15\/03\/2020 nh\u01b0ng xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0o ng\u00e0y 01\/04\/2020 v\u00e0 k\u00ea khai v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 04\/2020. Khi xem b\u00e1o c\u00e1o ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch, n\u1ebfu ch\u1ecdn xem b\u00e1o c\u00e1o trong kho\u1ea3ng th\u1eddi gian l\u00e0 qu\u00fd I\/2020 th\u00ec tr\u00ean b\u00e1o c\u00e1o s\u1ebd th\u1ec3 hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa h\u00f3a \u0111\u01a1n n\u00e0y (t\u1ea1i m\u1ee5c Thu\u1ebf<\/strong>) v\u00e0 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng (t\u1ea1i m\u1ee5c S\u1ed5 c\u00e1i<\/strong>), tuy nhi\u00ean n\u1ebfu ch\u1ecdn l\u1ea1i kho\u1ea3ng th\u1eddi gian xem b\u00e1o c\u00e1o c\u00f3 ch\u1ee9a k\u1ef3 k\u00ea khai h\u00f3a \u0111\u01a1n tr\u00ean. V\u00ed d\u1ee5 c\u1ea3 n\u0103m 2020 th\u00ec b\u00e1o c\u00e1o s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb ch\u00eanh l\u1ec7ch.<\/em><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng tr\u01b0\u1edbc, sau \u0111\u00f3 m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n. Khi \u0111\u00f3, tuy h\u00f3a \u0111\u01a1n hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai l\u00ean t\u1edd khai thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh.
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Nguy\u00ean nh\u00e2n 2: Kh\u00f4ng khai b\u00e1o thu\u1ebf su\u1ea5t thu\u1ebf GTGT tr\u00ean ch\u1ee9ng t\u1eeb<\/strong><\/h5>\n

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\nGi\u1ea3i ph\u00e1p:<\/strong>
\n– Nh\u1ea5n v\u00e0o S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean.
\n– Khai b\u00e1o b\u1ed5 sung thu\u1ebf su\u1ea5t thu\u1ebf GTGT t\u1ea1i c\u1ed9t % Thu\u1ebf GTGT<\/strong>.<\/p>\n

L\u01b0u \u00fd<\/strong>: N\u1ebfu h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec ch\u1ecdn thu\u1ebf su\u1ea5t l\u00e0 KCT<\/strong>.<\/em><\/p>\n

– M\u1edf t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 t\u01b0\u01a1ng \u1ee9ng l\u00ean, ch\u1ecdn tab B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong>.
\n– Nh\u1ea5n S\u1eeda<\/strong>, nh\u1ea5n Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 ch\u1ecdn l\u1ea1i h\u00f3a \u0111\u01a1n \u1edf tr\u00ean l\u00ean b\u1ea3ng k\u00ea.
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Nguy\u00ean nh\u00e2n 3: H\u1ea1ch to\u00e1n Doanh thu, thu nh\u1eadp kh\u00e1c tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, Chi ti\u1ec1n m\u1eb7t, chi ti\u1ec1n g\u1eedi,... nh\u01b0ng l\u1ea1i ch\u1ecdn nh\u00f3m HHDV mua v\u00e0o<\/strong><\/h5>\n

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M\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1c ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, chi ti\u1ec1n m\u1eb7t, chi ti\u1ec1n g\u1eedi…\u0111\u01b0\u1ee3c l\u1ea5y l\u00ean B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong> \u0111\u00f3 l\u00e0 kh\u00f4ng ch\u1ecdn Nh\u00f3m HHDV mua v\u00e0o<\/strong>. V\u00ec v\u1eady, v\u1edbi nguy\u00ean nh\u00e2n tr\u00ean c\u1ea7n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

B\u01b0\u1edbc 1: M\u1edf ch\u1ee9ng t\u1eeb nh\u1ea5n B\u1ecf ghi<\/strong>\/S\u1eeda<\/strong>.
\nB\u01b0\u1edbc 2: \u0110\u1ec3 tr\u1ed1ng c\u1ed9t Nh\u00f3m HHDV mua v\u00e0o<\/strong>.
\nB\u01b0\u1edbc 3: Nh\u1ea5n C\u1ea5t<\/strong>.
\nB\u01b0\u1edbc 4: N\u1ebfu ch\u01b0a l\u1eadp t\u1edd khai thu\u1ebf th\u00ec l\u1eadp m\u1edbi t\u1edd khai thu\u1ebf GTGT, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd l\u1ea5y c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean l\u00ean B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong>.
\nB\u01b0\u1edbc 5: N\u1ebfu \u0111\u00e3 l\u1eadp t\u1edd khai thu\u1ebf (v\u00e0 ch\u01b0a n\u1ed9p cho c\u01a1 quan thu\u1ebf) th\u00ec:
\n– M\u1edf B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong> l\u00ean.
\n– Nh\u1ea5n S\u1eeda<\/strong>, nh\u1ea5n Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 ch\u1ecdn th\u00eam h\u00f3a \u0111\u01a1n \u1edf tr\u00ean l\u00ean b\u1ea3ng k\u00ea.
\n– Nh\u1ea5n C\u1ea5t<\/strong>.
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Nguy\u00ean nh\u00e2n 4: H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n b\u00e1n ra tr\u00ean ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi<\/strong><\/h5>\n

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\nM\u00f4 t\u1ea3:<\/strong> Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean phi\u1ebfu thu, phi\u1ebfu thu ti\u1ec1n g\u1eedi (\u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 b\u00fat to\u00e1n ghi nh\u1eadn doanh thu v\u00e0 thu\u1ebf GTGT) nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai.
\nGi\u1ea3i ph\u00e1p:<\/strong>
\nB\u01b0\u1edbc 1: X\u00f3a c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng \u0111\u00e3 l\u1eadp \u1edf tr\u00ean.
\nB\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n l\u1ea1i nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng tr\u00ean c\u00e1c Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong><\/a> ho\u1eb7c Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/a>. Trong \u0111\u00f3: \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai l\u00e0:
\n– Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng:<\/strong> ph\u1ea3i ch\u1ecdn thu\u1ebf su\u1ea5t thu\u1ebf GTGT, c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n.
\n– Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c:<\/strong> ph\u1ea3i ch\u1ecdn thu\u1ebf su\u1ea5t thu\u1ebf GTGT; c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n; kh\u00f4ng ch\u1ecdn Nh\u00f3m HHVD mua v\u00e0o<\/strong>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
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2.2 Ch\u1ee9ng t\u1eeb l\u1ea5y l\u00ean b\u1ea3ng k\u00ea b\u00e1n ra nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 511\/711 ho\u1eb7c h\u1ea1ch to\u00e1n kh\u00e1c k\u1ef3<\/strong><\/h4>\n

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\n\n\n\n
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Nguy\u00ean nh\u00e2n 1: H\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n<\/strong><\/h5>\n

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\nM\u00f4 t\u1ea3:<\/strong> C\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n doanh thu\/t\u00e0i kho\u1ea3n c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 511\/711 nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c l\u1ea5y l\u00ean t\u1edd khai khi th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n sau:
\n– V\u1edbi H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n ra<\/strong>: C\u00f3 ch\u1ecdn thu\u1ebf su\u1ea5t thu\u1ebf GTGT, c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n (ri\u00eang ch\u1ee9ng t\u1eeb chi ti\u1ec1n m\u1eb7t, chi ti\u1ec1n g\u1eedi, ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng mua th\u00ec ph\u1ea3i th\u1ecfa m\u00e3n th\u00eam \u0111i\u1ec1u ki\u1ec7n: kh\u00f4ng ch\u1ecdn Nh\u00f3m HHDV mua v\u00e0o<\/strong>)
\n– V\u1edbi H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e0o<\/strong>: C\u00f3 ch\u1ecdn Nh\u00f3m HHDV<\/strong> l\u00e0 nh\u00f3m 1,2; c\u00f3 \u0111\u1ee7 s\u1ed1 v\u00e0 ng\u00e0y h\u00f3a \u0111\u01a1n.
\nGi\u1ea3i ph\u00e1p:<\/strong>
\nB\u01b0\u1edbc 1: M\u1edf ch\u1ee9ng t\u1eeb l\u00ean, nh\u1ea5n B\u1ecf ghi\/S\u1eeda<\/strong>.
\nB\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n l\u1ea1i t\u00e0i kho\u1ea3n doanh thu\/t\u00e0i kho\u1ea3n c\u00f3 \u0111\u00fang.
\nB\u01b0\u1edbc 3: Nh\u1ea5n C\u1ea5t<\/strong>.
\n<\/div><\/div>\n
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Nguy\u00ean nh\u00e2n 2: L\u1eadp h\u00f3a \u0111\u01a1n GTGT nh\u01b0ng kh\u00f4ng l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n<\/strong><\/h5>\n

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\nM\u00f4 t\u1ea3:<\/strong> Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc v\u00e0 \u0111\u00e3 k\u00ea khai l\u00ean b\u1ea3ng k\u00ea thu\u1ebf, nh\u01b0ng ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, th\u00ec B\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch s\u1ebd hi\u1ec3n th\u1ecb h\u00f3a \u0111\u01a1n n\u00e0y.
\nGi\u1ea3i ph\u00e1p:<\/strong>
\nB\u01b0\u1edbc 1:<\/strong> M\u1edf h\u00f3a \u0111\u01a1n l\u00ean ki\u1ec3m tra xem \u0111\u00e2y c\u00f3 \u0111\u00fang l\u00e0 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc, ghi nh\u1eadn doanh thu sau hay kh\u00f4ng?
\nB\u01b0\u1edbc 2:<\/strong> N\u1ebfu \u0111\u00fang th\u00ec \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 sai s\u00f3t. K\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n l\u01b0u \u00fd l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng \u0111\u1ec3 ghi nh\u1eadn doanh thu theo \u0111\u00fang th\u1ef1c t\u1ebf. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.
\nB\u01b0\u1edbc 3:<\/strong> N\u1ebfu l\u00e0 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ghi nh\u1eadn doanh thu c\u00f9ng l\u00fac th\u00ec th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.
\nL\u01b0u \u00fd<\/strong>: S\u1eeda l\u1ea1i ng\u00e0y tr\u00ean ch\u1ee9ng t\u1eeb cho kh\u1edbp v\u1edbi ng\u00e0y h\u00f3a \u0111\u01a1n.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
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2.3 Doanh thu tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 b\u1ea3ng k\u00ea b\u00e1n ra kh\u00f4ng kh\u1edbp nhau<\/strong><\/h4>\n

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\nM\u00f4 t\u1ea3:<\/strong> C\u00e1c t\u00ecnh hu\u1ed1ng l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch doanh thu gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 b\u1ea3ng k\u00ea b\u00e1n ra:
\n– Ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu v\u00e0 h\u00f3a \u0111\u01a1n l\u1eadp ri\u00eang, nh\u01b0ng kh\u00f4ng kh\u1edbp s\u1ed1 ti\u1ec1n.
\n– Doanh thu tr\u00ean ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n kh\u1edbp nhau, nh\u01b0ng sau khi h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea l\u00ean b\u1ea3ng k\u00ea thu\u1ebf, th\u00ec s\u1eeda l\u1ea1i s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu<\/strong> l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch.
\nGi\u1ea3i ph\u00e1p:<\/strong>
\nB\u01b0\u1edbc 1:<\/strong> Nh\u1ea5n v\u00e0o S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> v\u00e0 S\u1ed1 h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n l\u00ean ki\u1ec3m tra.
\nB\u01b0\u1edbc 2:<\/strong> \u0110\u1ed1i chi\u1ebfu v\u1edbi th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n ho\u1eb7c b\u1ea3ng k\u00ea thu\u1ebf cho \u0111\u00fang th\u1ef1c t\u1ebf.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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3. L\u01b0u \u00fd<\/strong><\/h3>\n

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L\u01b0u \u00fd<\/strong>: N\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n: C\u1ea7n m\u1edf t\u1edd khai thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, v\u00e0o tab B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra<\/strong>, nh\u1ea5n S\u1eeda<\/strong>, nh\u1ea5n Ch\u1ecdn ch\u1ee9ng t\u1eeb<\/strong> v\u00e0 nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u thay \u0111\u1ed5i l\u00ean t\u1edd khai thu\u1ebf.<\/em><\/p>\n

L\u01b0u \u00fd<\/strong>: C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u00e0 sai s\u00f3t<\/strong> nh\u01b0ng v\u1eabn hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o c\u00e1o (K\u1ebf to\u00e1n c\u00f3 th\u1ec3 b\u1ecf qua c\u00e1c ch\u00eanh l\u1ec7ch n\u00e0y) bao g\u1ed3m:
\n<\/em><\/span><\/p>\n