{"id":990,"date":"2025-06-18T17:38:18","date_gmt":"2025-06-18T10:38:18","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=990"},"modified":"2025-07-15T17:31:03","modified_gmt":"2025-07-15T10:31:03","slug":"sai-sot-hoa-don-doanh-nghiep-bi-phat","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/sai-sot-hoa-don-doanh-nghiep-bi-phat\/","title":{"rendered":"Top 5 sai s\u00f3t trong h\u00f3a \u0111\u01a1n khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t \u2013 \u0110\u1eebng \u0111\u1ec3 m\u1ea5t ti\u1ec1n oan."},"content":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p k\u00ea khai thu\u1ebf, ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7. Tuy nhi\u00ean, ch\u1ec9 c\u1ea7n m\u1ed9t sai s\u00f3t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb lo\u1ea1i, b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh, ho\u1eb7c nghi\u00eam tr\u1ecdng h\u01a1n \u2013 b\u1ecb truy thu thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf t\u00e0i kho\u1ea3n.<\/p>\n\n\n\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u1ec1 h\u00f3a \u0111\u01a1n m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh vi ph\u1ea1m v\u00e0 thi\u1ec7t h\u1ea1i kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n\n\n\n<p><strong>1\/ Ghi sai t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c \u0111\u1ecba ch\u1ec9 b\u00ean mua:<\/strong><\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 l\u1ed7i th\u01b0\u1eddng g\u1eb7p nh\u1ea5t, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u kh\u00e1ch h\u00e0ng l\u1ebb ho\u1eb7c th\u00f4ng tin kh\u00e1ch h\u00e0ng thay \u0111\u1ed5i. N\u1ebfu t\u00ean\/m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi \u0111\u0103ng k\u00fd thu\u1ebf:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7<\/li>\n\n\n\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/li>\n\n\n\n<li>B\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN<\/li>\n<\/ul>\n\n\n\n<p><em>L\u01b0u \u00fd:<\/em> K\u1ec3 c\u1ea3 ch\u1ec9 sai 1 k\u00fd t\u1ef1 trong m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c t\u00ean ph\u00e1p l\u00fd c\u0169ng c\u00f3 th\u1ec3 g\u00e2y r\u1eafc r\u1ed1i l\u1edbn khi quy\u1ebft to\u00e1n.<\/p>\n\n\n\n<p><strong>2. Xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m:<\/strong><\/p>\n\n\n\n<p>Doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n sau khi giao h\u00e0ng\/d\u1ecbch v\u1ee5 qu\u00e1 mu\u1ed9n ho\u1eb7c tr\u01b0\u1edbc khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec1u vi ph\u1ea1m.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Giao h\u00e0ng th\u00e1ng 3, xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00e1ng 5 \u2192 b\u1ecb coi l\u00e0 l\u00f9i th\u1eddi gian, tr\u1ed1n thu\u1ebf<\/li>\n\n\n\n<li>Xu\u1ea5t tr\u01b0\u1edbc ng\u00e0y h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c \u2192 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<\/ul>\n\n\n\n<p><em>M\u1ee9c ph\u1ea1t:<\/em> C\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu b\u1ecb thanh tra thu\u1ebf ph\u00e1t hi\u1ec7n.<\/p>\n\n\n\n<p><strong>3\/ Thi\u1ebfu ho\u1eb7c sai ch\u1eef k\u00fd s\u1ed1 (ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed):<\/strong><\/p>\n\n\n\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ho\u1eb7c sai th\u00f4ng tin ch\u1eef k\u00fd (ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n kh\u00f4ng h\u1ee3p l\u1ec7, ch\u1eef k\u00fd kh\u00f4ng kh\u1edbp h\u1ed3 s\u01a1) s\u1ebd b\u1ecb xem l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7.<\/p>\n\n\n\n<p>H\u1eadu qu\u1ea3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u00ean mua kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed<\/li>\n\n\n\n<li>Doanh thu v\u1eabn b\u1ecb t\u00ednh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7u v\u00e0o<\/li>\n<\/ul>\n\n\n\n<p>\u2192 Doanh nghi\u1ec7p d\u1ec5 b\u1ecb truy thu, t\u0103ng chi ph\u00ed thu\u1ebf TNDN, GTGT.<\/p>\n\n\n\n<p><strong>4\/ Sai s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ho\u1eb7c c\u1ed9ng d\u1ed3n kh\u00f4ng ch\u00ednh x\u00e1c:<\/strong><\/p>\n\n\n\n<p>L\u1ed7i nh\u1eadp li\u1ec7u nh\u01b0 ghi sai \u0111\u01a1n gi\u00e1, sai thu\u1ebf su\u1ea5t (5% th\u00e0nh 10%), t\u1ed5ng ti\u1ec1n sai\u2026 th\u01b0\u1eddng b\u1ecb ph\u00e1t hi\u1ec7n khi \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<p>Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, h\u00f3a \u0111\u01a1n n\u00e0y ph\u1ea3i b\u1ecb thu h\u1ed3i, l\u1eadp l\u1ea1i, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n 2 b\u00ean.<\/p>\n\n\n\n<p>Vi\u1ec7c kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi c\u00f3 th\u1ec3 g\u00e2y r\u1ed1i lo\u1ea1n h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n v\u00e0 \u1ea3nh h\u01b0\u1edfng ki\u1ec3m tra thu\u1ebf.<\/p>\n\n\n\n<p><strong>5\/ Xu\u1ea5t h\u00f3a \u0111\u01a1n cho giao d\u1ecbch kh\u00f4ng c\u00f3 th\u1ef1c:<\/strong><\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 l\u1ed7i nghi\u00eam tr\u1ecdng nh\u1ea5t \u2013 c\u00f3 th\u1ec3 b\u1ecb truy t\u1ed1 h\u00ecnh s\u1ef1 n\u1ebfu x\u00e1c \u0111\u1ecbnh l\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u1ed1ng \u0111\u1ec3 tr\u1ed1n thu\u1ebf ho\u1eb7c t\u1ea1o chi ph\u00ed \u1ea3o.<\/p>\n\n\n\n<p>D\u1ea5u hi\u1ec7u th\u01b0\u1eddng g\u1eb7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, v\u1eadn \u0111\u01a1n, bi\u00ean b\u1ea3n giao nh\u1eadn<\/li>\n\n\n\n<li>Kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n thanh to\u00e1n<\/li>\n\n\n\n<li>\u0110\u1ed1i t\u00e1c l\u00e0 doanh nghi\u1ec7p b\u1ecf tr\u1ed1n, &#8220;ma&#8221;, kh\u00f4ng c\u00f3 th\u1ef1c<\/li>\n<\/ul>\n\n\n\n<p>\u2192 B\u1ecb truy thu to\u00e0n b\u1ed9 GTGT, TNDN v\u00e0 x\u1eed ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n.<\/p>\n\n\n\n<p><strong>L\u00e0m g\u00ec khi ph\u00e1t hi\u1ec7n sai s\u00f3t h\u00f3a \u0111\u01a1n?<\/strong><\/p>\n\n\n\n<p>N\u1ebfu ph\u00e1t hi\u1ec7n l\u1ed7i h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi b\u1ecb thanh tra, doanh nghi\u1ec7p n\u00ean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/li>\n\n\n\n<li>Th\u00f4ng b\u00e1o v\u1edbi b\u00ean mua v\u00e0 c\u01a1 quan thu\u1ebf n\u1ebfu c\u1ea7n<\/li>\n\n\n\n<li>L\u01b0u tr\u1eef to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn sai s\u00f3t<\/li>\n<\/ul>\n\n\n\n<p>TLSFirm h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 x\u1eed l\u00fd m\u1ecdi sai s\u00f3t h\u00f3a \u0111\u01a1n \u2013 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n\n\n\n<p><strong>D\u1ecbch v\u1ee5 ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u2013 thu\u1ebf t\u1ea1i TLSFirm:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m tra h\u1ee3p l\u1ec7 to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n 6\u201312 th\u00e1ng g\u1ea7n nh\u1ea5t<\/li>\n\n\n\n<li>T\u01b0 v\u1ea5n x\u1eed l\u00fd sai s\u00f3t, tr\u00e1nh b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c truy thu<\/li>\n\n\n\n<li>So\u1ea1n c\u00f4ng v\u0103n \u0111i\u1ec1u ch\u1ec9nh\/thu h\u1ed3i h\u00f3a \u0111\u01a1n<\/li>\n\n\n\n<li>H\u1ed7 tr\u1ee3 khi b\u1ecb thanh tra thu\u1ebf ho\u1eb7c b\u1ecb c\u1ea3nh b\u00e1o r\u1ee7i ro<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\"><strong>G\u1eedi file h\u00f3a \u0111\u01a1n c\u1ee7a b\u1ea1n cho TLSFirm \u0111\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m tra mi\u1ec5n ph\u00ed<\/strong><\/a><\/p>\n\n\n\n<p><strong>K\u1ebft lu\u1eadn:<\/strong><\/p>\n\n\n\n<p>H\u00f3a \u0111\u01a1n sai s\u00f3t l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, th\u1eadm ch\u00ed b\u1ecb truy thu v\u00e0 c\u01b0\u1ee1ng ch\u1ebf t\u00e0i kho\u1ea3n.<\/p>\n\n\n\n<p>Ch\u1ec9 c\u1ea7n m\u1ed9t l\u1ed7i nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 g\u00e2y t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh l\u1edbn. H\u00e3y ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd ngay v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c chuy\u00ean gia ph\u00e1p l\u00fd v\u00e0 thu\u1ebf c\u1ee7a TLSFirm.<\/p>","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p k\u00ea khai thu\u1ebf, ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7. Tuy nhi\u00ean, ch\u1ec9 c\u1ea7n m\u1ed9t sai s\u00f3t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb lo\u1ea1i, b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh, ho\u1eb7c nghi\u00eam tr\u1ecdng h\u01a1n \u2013 b\u1ecb truy thu thu\u1ebf v\u00e0 c\u01b0\u1ee1ng &#8230; <a title=\"Top 5 sai s\u00f3t trong h\u00f3a \u0111\u01a1n khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t \u2013 \u0110\u1eebng \u0111\u1ec3 m\u1ea5t ti\u1ec1n oan.\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/sai-sot-hoa-don-doanh-nghiep-bi-phat\/\" aria-label=\"Read more about Top 5 sai s\u00f3t trong h\u00f3a \u0111\u01a1n khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t \u2013 \u0110\u1eebng \u0111\u1ec3 m\u1ea5t ti\u1ec1n oan.\">Read more<\/a><\/p>","protected":false},"author":2,"featured_media":1405,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","slim_seo":{"title":"Top 5 sai s\u00f3t h\u00f3a \u0111\u01a1n khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t n\u1eb7ng | TLSFirm","description":"Ghi sai m\u00e3 s\u1ed1 thu\u1ebf, xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m, kh\u00f4ng c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed\u2026 l\u00e0 c\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ph\u1ea1t, truy thu thu\u1ebf. TLSFirm h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chi ti\u1ebft."},"footnotes":""},"categories":[79,73],"tags":[],"class_list":["post-990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-noi-bat-cate","category-thue-va-ke-toan-doanh-nghiep-cate"],"uagb_featured_image_src":{"full":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"thumbnail":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-150x150.jpg",150,150,true],"medium":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-300x157.jpg",300,157,true],"medium_large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-768x401.jpg",768,401,true],"large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-1024x535.jpg",1024,535,true],"1536x1536":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"2048x2048":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"trp-custom-language-flag":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",18,9,false]},"uagb_author_info":{"display_name":"Thang Nguyen","author_link":"https:\/\/tlsfirm.com\/en\/author\/thang-nguyen\/"},"uagb_comment_info":0,"uagb_excerpt":"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p k\u00ea khai thu\u1ebf, ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7. Tuy nhi\u00ean, ch\u1ec9 c\u1ea7n m\u1ed9t sai s\u00f3t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb lo\u1ea1i, b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh, ho\u1eb7c nghi\u00eam tr\u1ecdng h\u01a1n \u2013 b\u1ecb truy thu thu\u1ebf v\u00e0 c\u01b0\u1ee1ng&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/990","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/comments?post=990"}],"version-history":[{"count":2,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/990\/revisions"}],"predecessor-version":[{"id":1761,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/990\/revisions\/1761"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media\/1405"}],"wp:attachment":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media?parent=990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}