{"id":32683,"date":"2024-07-23T15:18:56","date_gmt":"2024-07-23T08:18:56","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=32683"},"modified":"2025-12-12T10:49:00","modified_gmt":"2025-12-12T03:49:00","slug":"bo-sung-mot-so-noi-dung-kiem-tra-khi-lap-bctc-de-dam-bao-tinh-chinh-xac","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/bo-sung-mot-so-noi-dung-kiem-tra-khi-lap-bctc-de-dam-bao-tinh-chinh-xac\/","title":{"rendered":"B\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung ki\u1ec3m tra khi l\u1eadp BCTC \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1c n\u1ed9i dung ki\u1ec3m tra b\u1ed5 sung khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) v\u00e0 t\u1edd khai thu\u1ebf 01\/GTGT nh\u1eb1m c\u1ea3nh b\u00e1o c\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng h\u1ee3p l\u1ec7, gi\u00fap ki\u1ec3m tra, x\u1eed l\u00fd k\u1ecbp th\u1eddi v\u00e0 n\u00e2ng cao \u0111\u1ed9 ch\u00ednh x\u00e1c.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o khi l\u1eadp BCTC v\u00e0 t\u1edd khai thu\u1ebf 01\/GTGT.<\/li>\n<li>Danh s\u00e1ch c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u1eadp t\u1edd khai thu\u1ebf <\/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><b>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea3nh b\u00e1o khi l\u1eadp BCTC v\u00e0 t\u1edd khai thu\u1ebf 01\/GTGT<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Gi\u00e1 tr\u1ecb T\u1ed5ng t\u00e0i s\u1ea3n v\u00e0 T\u1ed5ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u k\u1ef3 ho\u1eb7c cu\u1ed1i k\u1ef3 kh\u00f4ng b\u1eb1ng nhau.<\/li>\n<li>T\u1ed5ng ngu\u1ed3n v\u1ed1n cu\u1ed1i k\u1ef3 = 0.<\/li>\n<li>Ch\u1ec9 ti\u00eau V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu &lt;= 0.<\/li>\n<li>M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau c\u00f3 gi\u00e1 tr\u1ecb \u00e2m\/d\u01b0\u01a1ng ho\u1eb7c s\u1ed1 d\u01b0 b\u00ean N\u1ee3\/b\u00ean C\u00f3 kh\u00f4ng h\u1ee3p l\u00fd.<\/li>\n<li>Ch\u00eanh l\u1ec7ch s\u1ed1 thu\u1ebf GTGT tr\u00ean t\u1edd khai thu\u1ebf GTGT v\u00e0 tr\u00ean BCTC.<\/li>\n<li>Ch\u00eanh l\u1ec7ch s\u1ed1 thu\u1ebf GTGT gi\u1eefa c\u00e1c k\u1ef3 k\u00ea khai li\u1ec1n k\u1ec1.<\/li>\n<li>&#8230;<\/li>\n<\/ul>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiem-tra-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3539],"ht-kb-tag":[],"class_list":["post-32683","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r58-phat-hanh-ngay-09-08-2024"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32683","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=32683"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32683\/revisions"}],"predecessor-version":[{"id":52331,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/32683\/revisions\/52331"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=32683"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=32683"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=32683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}