{"id":8612,"date":"2026-05-21T11:17:31","date_gmt":"2026-05-21T04:17:31","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8612"},"modified":"2026-05-21T11:28:07","modified_gmt":"2026-05-21T04:28:07","slug":"sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/","title":{"rendered":"\u4f1a\u8a08\u8a18\u9332\u3068\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u4e0d\u4e00\u81f4\uff1a\u539f\u56e0\u3068\u89e3\u6c7a\u7b56\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p, t\u00ecnh tr\u1ea1ng sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf l\u00e0 v\u1ea5n \u0111\u1ec1 x\u1ea3y ra kh\u00e1 ph\u1ed5 bi\u1ebfn, \u0111\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c doanh nghi\u1ec7p c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn ho\u1eb7c th\u1ef1c hi\u1ec7n k\u00ea khai nhi\u1ec1u s\u1eafc thu\u1ebf kh\u00e1c nhau. D\u00f9 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf ng\u00e0y c\u00e0ng ho\u00e0n thi\u1ec7n, th\u1ef1c t\u1ebf v\u1eabn ph\u00e1t sinh kh\u00f4ng \u00edt ch\u00eanh l\u1ec7ch gi\u1eefa d\u1eef li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf v\u00e0 s\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng kh\u00e1c bi\u1ec7t n\u00e0y c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb quy \u0111\u1ecbnh ri\u00eang c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c sai s\u00f3t trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n. N\u1ebfu kh\u00f4ng ki\u1ec3m so\u00e1t t\u1ed1t, sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 l\u00e0m t\u0103ng r\u1ee7i ro khi thanh tra thu\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_GTGT\" >Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Chenh_lech_do_khac_biet_giua_quy_dinh_thue_va_ke_toan_tai_chinh\" >Ch\u00eanh l\u1ec7ch do kh\u00e1c bi\u1ec7t gi\u1eefa quy \u0111\u1ecbnh thu\u1ebf v\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Sai_lech_do_khac_nhau_ve_thoi_diem_ke_khai_va_ghi_so\" >Sai l\u1ec7ch do kh\u00e1c nhau v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00ea khai v\u00e0 ghi s\u1ed5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Cac_loi_nghiep_vu_thuong_gay_sai_lech_thue_GTGT\" >C\u00e1c l\u1ed7i nghi\u1ec7p v\u1ee5 th\u01b0\u1eddng g\u00e2y sai l\u1ec7ch thu\u1ebf GTGT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Giai_phap_han_che_sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_GTGT\" >Gi\u1ea3i ph\u00e1p h\u1ea1n ch\u1ebf sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Mot_so_but_toan_dieu_chinh_thuong_gap\" >M\u1ed9t s\u1ed1 b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh th\u01b0\u1eddng g\u1eb7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_TNDN\" >Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Chenh_lech_do_xac_dinh_chi_phi_duoc_tru\" >Ch\u00eanh l\u1ec7ch do x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Chenh_lech_do_tam_tinh_thue_TNDN_theo_quy\" >Ch\u00eanh l\u1ec7ch do t\u1ea1m t\u00ednh thu\u1ebf TNDN theo qu\u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Giai_phap_han_che_sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_TNDN\" >Gi\u1ea3i ph\u00e1p h\u1ea1n ch\u1ebf sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#But_toan_can_luu_y\" >B\u00fat to\u00e1n c\u1ea7n l\u01b0u \u00fd<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Truy_thu_thue_TNDN_sau_quyet_toan\" >Truy thu thu\u1ebf TNDN sau quy\u1ebft to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Dieu_chinh_khau_hao_vuot_muc_quy_dinh\" >\u0110i\u1ec1u ch\u1ec9nh kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_TNCN\" >Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNCN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Xac_dinh_sai_thu_nhap_chiu_thue\" >X\u00e1c \u0111\u1ecbnh sai thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Chenh_lech_do_hach_toan_va_ke_khai_khong_dong_bo\" >Ch\u00eanh l\u1ec7ch do h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai kh\u00f4ng \u0111\u1ed3ng b\u1ed9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Giai_phap_kiem_soat_sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_TNCN\" >Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNCN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#But_toan_dieu_chinh_thue_TNCN\" >B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf TNCN<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Thue_da_khau_tru_lon_hon_so_phai_nop\" >Thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Thue_phai_nop_lon_hon_so_da_khau_tru\" >Thu\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Bi_truy_thu_thue_TNCN\" >B\u1ecb truy thu thu\u1ebf TNCN<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Cau_hoi_thuong_gap_khi_sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Vi_sao_so_du_tai_khoan_thue_tren_so_ke_toan_khong_khop_voi_to_khai_thue\" >V\u00ec sao s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi t\u1edd khai thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_GTGT_thuong_gap_o_nhung_chi_tieu_nao\" >Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf GTGT th\u01b0\u1eddng g\u1eb7p \u1edf nh\u1eefng ch\u1ec9 ti\u00eau n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Khi_phat_hien_sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_thi_nen_xu_ly_the_nao\" >Khi ph\u00e1t hi\u1ec7n sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf th\u00ec n\u00ean x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_TNDN_co_anh_huong_den_bao_cao_tai_chinh_khong\" >Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNDN c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ja\/sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_GTGT\"><\/span><b>Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8614\" aria-describedby=\"caption-attachment-8614\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8614\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nguyen-nhan-va-giai-phap-khac-phu-khi-sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue.jpg\" alt=\"Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5 khi sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nguyen-nhan-va-giai-phap-khac-phu-khi-sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nguyen-nhan-va-giai-phap-khac-phu-khi-sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nguyen-nhan-va-giai-phap-khac-phu-khi-sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nguyen-nhan-va-giai-phap-khac-phu-khi-sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nguyen-nhan-va-giai-phap-khac-phu-khi-sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8614\" class=\"wp-caption-text\">Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5 khi sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh doanh nghi\u1ec7p, thu\u1ebf GTGT l\u00e0 s\u1eafc thu\u1ebf d\u1ec5 ph\u00e1t sinh ch\u00eanh l\u1ec7ch nh\u1ea5t do li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00ea khai. T\u00ecnh tr\u1ea1ng sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf \u1edf ph\u1ea7n thu\u1ebf GTGT th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 kh\u00e1c nhau gi\u1eefa quy \u0111\u1ecbnh k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 quy \u0111\u1ecbnh thu\u1ebf, c\u0169ng nh\u01b0 c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n nguy\u00ean nh\u00e2n ph\u00e1t sinh v\u00e0 c\u00e1ch x\u1eed l\u00fd hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t t\u1eebng nh\u00f3m ch\u00eanh l\u1ec7ch c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chenh_lech_do_khac_biet_giua_quy_dinh_thue_va_ke_toan_tai_chinh\"><\/span><b>Ch\u00eanh l\u1ec7ch do kh\u00e1c bi\u1ec7t gi\u1eefa quy \u0111\u1ecbnh thu\u1ebf v\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 03\/06\/2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT ng\u00e0y 19\/06\/2013, c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf GTGT;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u kho\u1ea3n chi v\u1eabn \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf. \u0110i\u1ec1u n\u00e0y l\u00e0m ph\u00e1t sinh sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf t\u1ea1i t\u00e0i kho\u1ea3n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e2n lo\u1ea1i ri\u00eang chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi ph\u1ea1m \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n chuy\u1ec3n kho\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n k\u00ea khai sai ho\u1eb7c b\u1ecf s\u00f3t \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 d\u1ea1ng ch\u00eanh l\u1ec7ch mang t\u00ednh \u0111\u1eb7c th\u00f9 gi\u1eefa k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lech_do_khac_nhau_ve_thoi_diem_ke_khai_va_ghi_so\"><\/span><b>Sai l\u1ec7ch do kh\u00e1c nhau v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00ea khai v\u00e0 ghi s\u1ed5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i y\u1ebfu t\u1ed1 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf c\u00f2n xu\u1ea5t hi\u1ec7n do kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi gian ghi nh\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ghi nh\u1eadn ch\u1ee9ng t\u1eeb ngay khi nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, trong khi thu\u1ebf GTGT \u0111\u01b0\u1ee3c k\u00ea khai \u1edf k\u1ef3 sau ho\u1eb7c th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung. \u0110i\u1ec1u n\u00e0y khi\u1ebfn s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai v\u00e0 s\u1ed5 s\u00e1ch ch\u01b0a \u0111\u1ed3ng nh\u1ea5t t\u1ea1i c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, \u0111\u00e2y l\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u00e2n \u0111\u1ed1i v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng theo d\u00f5i th\u01b0\u1eddng xuy\u00ean, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 ph\u00e1t sinh sai s\u00f3t k\u00e9o d\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_loi_nghiep_vu_thuong_gay_sai_lech_thue_GTGT\"><\/span><b>C\u00e1c l\u1ed7i nghi\u1ec7p v\u1ee5 th\u01b0\u1eddng g\u00e2y sai l\u1ec7ch thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 l\u1ed7i k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n tr\u00f9ng h\u00f3a \u0111\u01a1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o ho\u1eb7c \u0111\u1ea7u ra;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh kho\u1ea3n sai t\u00e0i kho\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u00fang k\u1ef3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai sai ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng l\u1ed7i n\u00e0y tuy nh\u1ecf nh\u01b0ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_han_che_sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_GTGT\"><\/span><b>Gi\u1ea3i ph\u00e1p h\u1ea1n ch\u1ebf sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3m thi\u1ec3u sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf, doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n ngay khi ti\u1ebfp nh\u1eadn;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 th\u00f4ng tin \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ri\u00eang thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho t\u1eebng ho\u1ea1t \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 gi\u1eefa t\u00e0i kho\u1ea3n 133, 3331 v\u00e0 t\u1edd khai thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf khi ph\u00e1t sinh sai ph\u1ea1m ho\u1eb7c b\u1ecb truy thu sau thanh tra.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_but_toan_dieu_chinh_thuong_gap\"><\/span><b>M\u1ed9t s\u1ed1 b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh khi sai l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 384px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh th\u01b0\u1eddng g\u1eb7p khi sai l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>B\u00fat to\u00e1n h\u1ea1ch to\u00e1n<\/b><\/td>\n<\/tr>\n<tr style=\"height: 136px;\">\n<td style=\"text-align: center; height: 136px;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td style=\"height: 136px;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 152, 153, 156, 211: T\u0103ng gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 632: T\u0103ng gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu h\u00e0ng \u0111\u00e3 xu\u1ea5t b\u00e1n)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 133: Gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"text-align: center; height: 96px;\"><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cu\u1ed1i k\u1ef3<\/span><\/td>\n<td style=\"height: 96px;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"text-align: center; height: 96px;\"><span style=\"font-weight: 400;\">B\u1ecb truy thu thu\u1ebf GTGT sau quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"height: 96px;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 4211: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p b\u1ed5 sung<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 k\u1ebft chuy\u1ec3n thu\u1ebf GTGT kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf. Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n thu\u1ebf v\u1edbi t\u1edd khai \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_TNDN\"><\/span><b>Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8616\" aria-describedby=\"caption-attachment-8616\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8616\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNDN.jpg\" alt=\"Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8616\" class=\"wp-caption-text\">Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNDN th\u01b0\u1eddng ph\u00e1t sinh do s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa nguy\u00ean t\u1eafc ghi nh\u1eadn k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh. C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 s\u00e1ch ch\u01b0a ch\u1eafc \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng kho\u1ea3n chi ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb, thanh to\u00e1n ho\u1eb7c \u0111\u1ecbnh m\u1ee9c theo quy \u0111\u1ecbnh. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n nguy\u00ean nh\u00e2n c\u0169ng nh\u01b0 c\u00e1ch ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 c\u00e1c ch\u00eanh l\u1ec7ch n\u00e0y, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t t\u1eebng nh\u00f3m v\u1ea5n \u0111\u1ec1 c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chenh_lech_do_xac_dinh_chi_phi_duoc_tru\"><\/span><b>Ch\u00eanh l\u1ec7ch do x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 thu\u1ebf TNDN xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNDN, theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\"> Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed n\u1ebfu c\u00e1c kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, nhi\u1ec1u kho\u1ea3n chi c\u00f2n b\u1ecb kh\u1ed1ng ch\u1ebf ho\u1eb7c qu\u1ea3n l\u00fd ri\u00eang nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u1ea5u hao;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3ng c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed khuy\u1ebfn m\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khi k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ghi nh\u1eadn theo b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, k\u1ebf to\u00e1n thu\u1ebf l\u1ea1i ph\u1ee5 thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110\u00e2y l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf x\u1ea3y ra kh\u00e1 th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chenh_lech_do_tam_tinh_thue_TNDN_theo_quy\"><\/span><b>Ch\u00eanh l\u1ec7ch do t\u1ea1m t\u00ednh thu\u1ebf TNDN theo qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u1ea1m n\u1ed9p theo qu\u00fd, trong khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m m\u1edbi ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf th\u1ef1c t\u1ebf. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh v\u00e0 s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng r\u00e0 so\u00e1t th\u01b0\u1eddng xuy\u00ean, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu ho\u1eb7c ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn v\u00e0o t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-lam-bao-cao-tai-chinh\/?utm_source=chatgpt.com\"> thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u, ki\u1ec3m tra c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_han_che_sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_TNDN\"><\/span><b>Gi\u1ea3i ph\u00e1p h\u1ea1n ch\u1ebf sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf li\u00ean quan \u0111\u1ebfn thu\u1ebf TNDN, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u1ee9ng t\u1eeb \u0111\u1ecbnh k\u1ef3 theo qu\u00fd v\u00e0 n\u0103m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i kh\u1ea5u hao t\u00e0i s\u1ea3n \u0111\u00fang khung quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t thanh to\u00e1n ti\u1ec1n m\u1eb7t v\u1edbi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb l\u1edbn;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf khi ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u1ecdng y\u1ebfu.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"But_toan_can_luu_y\"><\/span><b>B\u00fat to\u00e1n c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n c\u1ea7n l\u01b0u \u00fd cho 02 tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf TNDN sau quy\u1ebft to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truy_thu_thue_TNDN_sau_quyet_toan\"><\/span><b>Truy thu thu\u1ebf TNDN sau quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 4211<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3334<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_khau_hao_vuot_muc_quy_dinh\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 214<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 4211<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_TNCN\"><\/span><b>Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8617\" aria-describedby=\"caption-attachment-8617\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8617\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNCN.jpg\" alt=\"Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Sai-lech-so-lieu-giua-so-ke-toan-va-to-khai-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8617\" class=\"wp-caption-text\">Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNCN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi thu\u1ebf TNCN, t\u00ecnh tr\u1ea1ng sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Nh\u1eefng ch\u00eanh l\u1ec7ch n\u00e0y c\u00f3 th\u1ec3 b\u1eaft ngu\u1ed3n t\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf, b\u1ecf s\u00f3t c\u00e1c kho\u1ea3n l\u1ee3i \u00edch ch\u1ecbu thu\u1ebf ho\u1eb7c k\u00ea khai ch\u01b0a \u0111\u1ed3ng nh\u1ea5t v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. \u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf TNCN, doanh nghi\u1ec7p c\u1ea7n nh\u1eadn di\u1ec7n r\u00f5 c\u00e1c nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u01b0\u1edbi \u0111\u00e2y.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_sai_thu_nhap_chiu_thue\"><\/span><b>X\u00e1c \u0111\u1ecbnh sai thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN l\u00e0 l\u0129nh v\u1ef1c r\u1ea5t d\u1ec5 ph\u00e1t sinh sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf, \u0111\u1eb7c bi\u1ec7t t\u1ea1i doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng ho\u1eb7c ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 sai s\u00f3t ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1ch ri\u00eang l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 thu nh\u1eadp b\u1ed5 sung \u0111\u1ec3 t\u00ednh thu\u1ebf sai;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng hi\u1ec7n v\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng \u0111\u00fang bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng sai s\u00f3t n\u00e0y khi\u1ebfn s\u1ed1 li\u1ec7u gi\u1eefa t\u00e0i kho\u1ea3n 334, 3335 v\u00e0 t\u1edd khai thu\u1ebf TNCN kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chenh_lech_do_hach_toan_va_ke_khai_khong_dong_bo\"><\/span><b>Ch\u00eanh l\u1ec7ch do h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai kh\u00f4ng \u0111\u1ed3ng b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn l\u01b0\u01a1ng v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf kh\u00e1c nhau, doanh nghi\u1ec7p d\u1ec5 ph\u00e1t sinh sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn sai s\u1ed1 khi quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_kiem_soat_sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_TNCN\"><\/span><b>Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 t\u00e0i kho\u1ea3n 334 v\u00e0 3335 v\u1edbi t\u1edd khai thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ri\u00eang lao \u0111\u1ed9ng c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"But_toan_dieu_chinh_thue_TNCN\"><\/span><b>B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb truy thu thu\u1ebf TNCN.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_da_khau_tru_lon_hon_so_phai_nop\"><\/span><b>Thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3335<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 334<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_phai_nop_lon_hon_so_da_khau_tru\"><\/span><b>Thu\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 334<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3335<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bi_truy_thu_thue_TNCN\"><\/span><b>B\u1ecb truy thu thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ecbu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 4211<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3335<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ecbu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 334<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3335<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c ph\u1ed1i h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tphcm\/?utm_source=chatgpt.com\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t quy tr\u00ecnh ghi nh\u1eadn nghi\u1ec7p v\u1ee5, h\u1ea1n ch\u1ebf r\u1ee7i ro ch\u00eanh l\u1ec7ch gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai thu\u1ebf trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Vi_sao_so_du_tai_khoan_thue_tren_so_ke_toan_khong_khop_voi_to_khai_thue\"><\/span>V\u00ec sao s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi t\u1edd khai thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u00ecnh tr\u1ea1ng n\u00e0y th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn gi\u1eefa k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ngo\u00e0i ra, nguy\u00ean nh\u00e2n c\u00f2n c\u00f3 th\u1ec3 \u0111\u1ebfn t\u1eeb vi\u1ec7c h\u1ea1ch to\u00e1n thi\u1ebfu ch\u1ee9ng t\u1eeb, k\u00ea khai b\u1ed5 sung kh\u00e1c k\u1ef3, ch\u01b0a th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf ho\u1eb7c ghi nh\u1eadn sai t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_GTGT_thuong_gap_o_nhung_chi_tieu_nao\"><\/span>Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf GTGT th\u01b0\u1eddng g\u1eb7p \u1edf nh\u1eefng ch\u1ec9 ti\u00eau n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1c ch\u1ec9 ti\u00eau d\u1ec5 ph\u00e1t sinh ch\u00eanh l\u1ec7ch nh\u1ea5t bao g\u1ed3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau. B\u00ean c\u1ea1nh \u0111\u00f3, t\u00e0i kho\u1ea3n 133 v\u00e0 3331 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u0169ng th\u01b0\u1eddng kh\u00f4ng kh\u1edbp v\u1edbi d\u1eef li\u1ec7u tr\u00ean t\u1edd khai do k\u00ea khai sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_phat_hien_sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_thi_nen_xu_ly_the_nao\"><\/span>Khi ph\u00e1t hi\u1ec7n sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf th\u00ec n\u00ean x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 t\u1edd khai thu\u1ebf c\u1ee7a t\u1eebng k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch. Sau khi r\u00e0 so\u00e1t, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u00e0 l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung n\u1ebfu sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Sai_lech_so_lieu_giua_so_ke_toan_va_to_khai_thue_TNDN_co_anh_huong_den_bao_cao_tai_chinh_khong\"><\/span>Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNDN c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Khi chi ph\u00ed k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo thu\u1ebf TNDN kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t, l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf s\u1ebd ph\u00e1t sinh ch\u00eanh l\u1ec7ch. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang, s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf th\u1ef1c t\u1ebf.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"V\u00ec sao s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi t\u1edd khai thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u00ecnh tr\u1ea1ng n\u00e0y th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn gi\u1eefa k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. 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Sau khi r\u00e0 so\u00e1t, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u00e0 l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung n\u1ebfu sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf TNDN c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Khi chi ph\u00ed k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo thu\u1ebf TNDN kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t, l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf s\u1ebd ph\u00e1t sinh ch\u00eanh l\u1ec7ch. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang, s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf th\u1ef1c t\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf l\u00e0 v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh t\u1eeb nhi\u1ec1u nguy\u00ean nh\u00e2n kh\u00e1c nhau nh\u01b0 kh\u00e1c bi\u1ec7t quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, \u0111i\u1ec1u ki\u1ec7n k\u00ea khai ho\u1eb7c sai s\u00f3t nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c v\u1ea5n \u0111\u1ec1 sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf, \u0111\u1eb7c bi\u1ec7t \u1edf c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT, thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN. Trong tr\u01b0\u1eddng h\u1ee3p s\u1ed5 s\u00e1ch t\u1ed3n t\u1ea1i nhi\u1ec1u sai s\u00f3t k\u00e9o d\u00e0i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-lam-lai-so-sach-ke-toan\/?utm_source=chatgpt.com\"> d\u1ecbch v\u1ee5 l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb, \u0111i\u1ec1u ch\u1ec9nh h\u1ea1ch to\u00e1n v\u00e0 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u1edbi h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L<strong><span style=\"color: #0000ff;\">\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p, t\u00ecnh tr\u1ea1ng sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf l\u00e0 v\u1ea5n \u0111\u1ec1 x\u1ea3y ra kh\u00e1 ph\u1ed5 bi\u1ebfn, \u0111\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c doanh nghi\u1ec7p c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn ho\u1eb7c th\u1ef1c hi\u1ec7n k\u00ea khai nhi\u1ec1u s\u1eafc thu\u1ebf kh\u00e1c nhau. D\u00f9 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf ng\u00e0y c\u00e0ng ho\u00e0n thi\u1ec7n, th\u1ef1c t\u1ebf v\u1eabn ph\u00e1t sinh kh\u00f4ng \u00edt ch\u00eanh l\u1ec7ch gi\u1eefa d\u1eef li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf v\u00e0 s\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. Nh\u1eefng kh\u00e1c bi\u1ec7t n\u00e0y c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb quy \u0111\u1ecbnh ri\u00eang c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed, \u0111i\u1ec1u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8614,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8612","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=8612"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8612\/revisions"}],"predecessor-version":[{"id":8618,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8612\/revisions\/8618"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8614"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}