{"id":626,"date":"2026-05-07T15:05:18","date_gmt":"2026-05-07T08:05:18","guid":{"rendered":"https:\/\/dhhp.com.vn\/?p=626"},"modified":"2026-05-18T16:38:07","modified_gmt":"2026-05-18T09:38:07","slug":"bao-cao-quyet-toan-hai-quan-nghiep-vu-va-xu-ly-sai-sot","status":"publish","type":"post","link":"https:\/\/dhhp.com.vn\/en\/bao-cao-quyet-toan-hai-quan-nghiep-vu-va-xu-ly-sai-sot\/","title":{"rendered":"B\u00c1O C\u00c1O QUY\u1ebeT TO\u00c1N H\u1ea2I QUAN: QUY \u0110\u1ecaNH, NGHI\u1ec6P V\u1ee4 V\u00c0 X\u1eec L\u00dd SAI L\u1ec6CH"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>C\u00e1c \u0111i\u1ec3m c\u1ed1t l\u00f5i c\u1ea7n l\u01b0u \u00fd<\/strong> v\u1ec1 quy \u0111\u1ecbnh B\u00e1o c\u00e1o quy\u1ebft to\u00e1n H\u1ea3i quan:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00ednh chu k\u1ef3:<\/strong>&nbsp;BCQT th\u1ef1c hi\u1ec7n theo n\u0103m t\u00e0i ch\u00ednh, trong khi ki\u1ec3m tra sau th\u00f4ng quan c\u00f3 th\u1ec3 truy xu\u1ea5t d\u1eef li\u1ec7u t\u1ed1i \u0111a 5 n\u0103m.<\/li>\n\n\n\n<li><strong>S\u1ef1 \u0111\u1ed3ng nh\u1ea5t d\u1eef li\u1ec7u:<\/strong>&nbsp;S\u1ef1 sai l\u1ec7ch gi\u1eefa m\u00e3 h\u00e0ng h\u1ea3i quan v\u00e0 m\u00e3 k\u1ebf to\u00e1n (t\u1ef7 l\u1ec7 1:1, 1:N ho\u1eb7c N:1) l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh d\u1eabn \u0111\u1ebfn r\u1ee7i ro khi thanh tra.<\/li>\n\n\n\n<li><strong>Qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c:<\/strong>\u00a0\u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf (<a href=\"https:\/\/dhhp.com.vn\/en\/cac-form-mau-bao-cao-quyet-toan-hai-quan\/\" data-type=\"post\" data-id=\"327\">M\u1eabu 16<\/a>) ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean l\u01b0\u1ee3ng nguy\u00ean ph\u1ee5 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u00e3 ti\u00eau hao \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m nh\u1eadp kho ho\u00e0n ch\u1ec9nh.<\/li>\n\n\n\n<li><strong>X\u1eed l\u00fd t\u1ed3n kho \u00e2m:<\/strong>&nbsp;H\u1ec7 th\u1ed1ng h\u1ea3i quan kh\u00f4ng ch\u1ea5p nh\u1eadn s\u1ed1 li\u1ec7u t\u1ed3n kho \u00e2m; doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n gi\u1ea3i tr\u00ecnh ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c\/ngu\u1ed3n h\u00e0ng (A12, VAT) \u0111\u1ec3 c\u00e2n \u0111\u1ed1i s\u1ed1 li\u1ec7u.<\/li>\n\n\n\n<li><strong>R\u1ee7i ro thu\u1ebf:<\/strong>&nbsp;Vi\u1ec7c kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 sai l\u1ec7ch \u0111\u1ecbnh m\u1ee9c c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf v\u00e0 ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>1. T\u1ed5ng quan v\u1ec1 B\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 Ki\u1ec3m tra sau th\u00f4ng quan<\/strong><\/h5>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>1.1. S\u1ef1 kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u00e1o c\u00e1o quy\u1ebft to\u00e1n (BCQT):<\/strong>&nbsp;Ki\u1ec3m tra s\u1ed1 li\u1ec7u theo t\u1eebng n\u0103m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>Ki\u1ec3m tra sau th\u00f4ng quan:<\/strong>&nbsp;C\u01a1 quan H\u1ea3i quan ph\u00e2n t\u00edch d\u1eef li\u1ec7u theo h\u1ec7 th\u1ed1ng v\u00e0 c\u00f3 th\u1ec3 ki\u1ec3m tra t\u1ed1i \u0111a trong v\u00f2ng 5 n\u0103m. Nguy\u00ean ph\u1ee5 li\u1ec7u nh\u1eadp kh\u1ea9u theo di\u1ec7n mi\u1ec5n thu\u1ebf ho\u1eb7c kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c l\u01b0u kho t\u1ed1i \u0111a 5 n\u0103m; sau th\u1eddi h\u1ea1n n\u00e0y n\u1ebfu ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft ho\u1eb7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>1.2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Ho\u1ea1t \u0111\u1ed9ng BCQT hi\u1ec7n nay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=179540\" data-type=\"link\" data-id=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=179540\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a>:<\/strong>\u00a0Quy \u0111\u1ecbnh c\u0169 (\u00e1p d\u1ee5ng t\u1eeb 01\/04\/2015).<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=193970\" data-type=\"link\" data-id=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=193970\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 39\/2018\/TT-BTC<\/a>:<\/strong>\u00a0Quy \u0111\u1ecbnh m\u1edbi (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 38), \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 05\/06\/2018.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Quyet-dinh-1357-QD-TCHQ-2021-Bang-ma-loai-hinh-xuat-khau-nhap-khau-va-huong-dan-su-dung-474672.aspx\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh 1357\/Q\u0110-TCHQ<\/a>:<\/strong>\u00a0V\u1ec1 b\u1ea3ng m\u00e3 lo\u1ea1i h\u00ecnh xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2. H\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu v\u00e0 Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n kho<\/strong><\/h5>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2.1. C\u00e1c m\u1eabu b\u00e1o c\u00e1o ch\u1ee7 \u0111\u1ea1o<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1eabu s\u1ed1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ed9i dung<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ghi ch\u00fa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/dhhp.com.vn\/wp-content\/uploads\/2024\/02\/Mau-15-bao-cao-quyet-toan.jpg\" data-type=\"attachment\" data-id=\"310\">M\u1eabu 15<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BCQT nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c1p d\u1ee5ng cho nguy\u00ean ph\u1ee5 li\u1ec7u<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/dhhp.com.vn\/en\/cac-form-mau-bao-cao-quyet-toan-hai-quan\/\" data-type=\"post\" data-id=\"327\">M\u1eabu 15A<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BCQT nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n kho s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c1p d\u1ee5ng cho th\u00e0nh ph\u1ea9m<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/dhhp.com.vn\/en\/cac-form-mau-bao-cao-quyet-toan-hai-quan\/\" data-type=\"post\" data-id=\"327\">M\u1eabu 16<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quan tr\u1ecdng nh\u1ea5t, th\u1ec3 hi\u1ec7n l\u01b0\u1ee3ng ti\u00eau hao th\u1ef1c t\u1ebf<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>2.2. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n li\u00ean quan<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c th\u1ef1c hi\u1ec7n BCQT y\u00eau c\u1ea7u s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n th\u00f4ng qua c\u00e1c t\u00e0i kho\u1ea3n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TK 151:<\/strong>&nbsp;H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng (h\u00e0ng \u0111\u00e3 th\u00f4ng quan nh\u01b0ng ch\u01b0a nh\u1eadp kho).<\/li>\n\n\n\n<li><strong>TK 152:<\/strong>&nbsp;Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0.<\/li>\n\n\n\n<li><strong>TK 154:<\/strong>&nbsp;Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (b\u00e1n th\u00e0nh ph\u1ea9m).<\/li>\n\n\n\n<li><strong>TK 155:<\/strong>&nbsp;Th\u00e0nh ph\u1ea9m.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd:<\/strong>&nbsp;C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 h\u00e0ng h\u00f3a nh\u1eadp kho v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang n\u0103m t\u00e0i ch\u00ednh. H\u00e0ng th\u00f4ng quan cu\u1ed1i n\u0103m nay nh\u01b0ng sang n\u0103m sau m\u1edbi nh\u1eadp kho s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o TK 151.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>3. Qu\u1ea3n l\u00fd \u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf (M\u1eabu 16)<\/strong><\/h5>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>3.1. \u0110\u1ecbnh ngh\u0129a \u0111\u1ecbnh m\u1ee9c<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ecbnh m\u1ee9c d\u1ef1 ki\u1ebfn:<\/strong>&nbsp;L\u01b0\u1ee3ng nguy\u00ean ph\u1ee5 li\u1ec7u d\u1ef1 t\u00ednh theo thi\u1ebft k\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn v\u1edbi \u0111\u1ed1i t\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t.<\/li>\n\n\n\n<li><strong>\u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf:<\/strong>&nbsp;L\u01b0\u1ee3ng nguy\u00ean ph\u1ee5 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u00e3 ti\u00eau hao \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u (bao g\u1ed3m c\u1ea3 hao h\u1ee5t).<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>3.2. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u00f4ng th\u1ee9c:<\/strong>&nbsp;<code>\u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf = T\u1ed5ng l\u01b0\u1ee3ng nguy\u00ean ph\u1ee5 li\u1ec7u \u0111\u00e3 d\u00f9ng \/ T\u1ed5ng l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c<\/code>.<\/li>\n\n\n\n<li><strong>S\u1ea3n ph\u1ea9m d\u1edf dang:<\/strong>&nbsp;N\u1ebfu k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh s\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n ch\u1ec9nh (ch\u01b0a nh\u1eadp kho 155), doanh nghi\u1ec7p ch\u01b0a ph\u1ea3i n\u1ed9p \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf cho ph\u1ea7n s\u1ea3n ph\u1ea9m n\u00e0y. \u0110\u1ecbnh m\u1ee9c ch\u1ec9 t\u00ednh cho s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u1eadp kho (\u0111\u00e3 \u0111\u00f3ng th\u00f9ng, d\u00e1n nh\u00e3n).<\/li>\n\n\n\n<li><strong>V\u1eadt t\u01b0 kh\u00f4ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c:<\/strong>&nbsp;Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 th\u1ec3 hi\u1ec7n trong s\u1ed5 s\u00e1ch qu\u1ea3n l\u00fd kho (v\u00ed d\u1ee5: ph\u1ea5n may, d\u1ea7u m\u00e1y&#8230;).<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>3.3. R\u1ee7i ro v\u1ec1 \u0111\u1ecbnh m\u1ee9c<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u1ec7ch bi\u00ean \u0111\u1ed9:<\/strong>&nbsp;M\u1ed9t m\u00e3 s\u1ea3n ph\u1ea9m nh\u01b0ng m\u1ed7i n\u0103m khai b\u00e1o m\u1ed9t \u0111\u1ecbnh m\u1ee9c kh\u00e1c nhau qu\u00e1 xa m\u00e0 kh\u00f4ng c\u00f3 l\u00fd gi\u1ea3i ph\u00f9 h\u1ee3p.<\/li>\n\n\n\n<li><strong>\u0110\u1ecbnh m\u1ee9c v\u01b0\u1ee3t ng\u01b0\u1ee1ng:<\/strong>&nbsp;L\u01b0\u1ee3ng \u0111\u1ecbnh m\u1ee9c khai b\u00e1o l\u1edbn h\u01a1n l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u nh\u1eadp kho th\u1ef1c t\u1ebf d\u1eabn \u0111\u1ebfn t\u1ed3n kho \u00e2m.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>4. X\u1eed l\u00fd sai l\u1ec7ch d\u1eef li\u1ec7u v\u00e0 L\u1ed7i h\u1ec7 th\u1ed1ng<\/strong><\/h5>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>4.1. Nguy\u00ean nh\u00e2n g\u00e2y sai l\u1ec7ch (Discrepancies)<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ef7 l\u1ec7 m\u00e3 h\u00e0ng:<\/strong>&nbsp;Xu\u1ea5t nh\u1eadp kh\u1ea9u theo d\u00f5i theo m\u00e3 h\u1ea3i quan, K\u1ebf to\u00e1n theo d\u00f5i theo m\u00e3 qu\u1ea3n tr\u1ecb (1 m\u00e3 h\u1ea3i quan t\u01b0\u01a1ng \u1ee9ng nhi\u1ec1u m\u00e3 k\u1ebf to\u00e1n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i).<\/li>\n\n\n\n<li><strong>\u0110\u01a1n v\u1ecb t\u00ednh:<\/strong>&nbsp;Sai l\u1ec7ch khi quy \u0111\u1ed5i \u0111\u01a1n v\u1ecb (v\u00ed d\u1ee5: H\u1ea3i quan khai b\u00e1o m\u00e9t, kho theo d\u00f5i theo Yard\/c\u00e2y). C\u1ea7n c\u00f3 b\u1ea3ng quy \u0111\u1ed5i t\u1ef7 l\u1ec7 (v\u00ed d\u1ee5: 1 m\u00e9t = 1.0936 yards).<\/li>\n\n\n\n<li><strong>Ngu\u1ed3n h\u00e0ng:<\/strong>&nbsp;S\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c c\u1ea5u th\u00e0nh t\u1eeb nhi\u1ec1u ngu\u1ed3n: Mi\u1ec5n thu\u1ebf (E31), nh\u1eadp kinh doanh (A12), ho\u1eb7c mua n\u1ed9i \u0111\u1ecba (VAT).<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>4.2. X\u1eed l\u00fd t\u1ed3n kho \u00e2m<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">H\u1ec7 th\u1ed1ng H\u1ea3i quan (ECUS\/VNACCS) kh\u00f4ng ch\u1ea5p nh\u1eadn t\u1ed3n kho \u00e2m. C\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Gi\u1ea3i tr\u00ecnh:<\/strong>&nbsp;Ch\u1ee9ng minh l\u01b0\u1ee3ng ch\u00eanh l\u1ec7ch do h\u00e0ng \u0111ang \u0111i \u0111\u01b0\u1eddng ho\u1eb7c l\u1ed7i h\u1ea1ch to\u00e1n.<\/li>\n\n\n\n<li><strong>C\u00e2n \u0111\u1ed1i:<\/strong>&nbsp;\u0110\u01b0a th\u00eam l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u t\u1eeb ngu\u1ed3n A12 (nh\u1eadp kinh doanh) ho\u1eb7c mua n\u1ed9i \u0111\u1ecba c\u00f3 h\u00f3a \u0111\u01a1n VAT v\u00e0o ph\u1ea7n nh\u1eadp trong k\u1ef3 \u0111\u1ec3 b\u00f9 \u0111\u1eafp l\u01b0\u1ee3ng thi\u1ebfu h\u1ee5t.<\/li>\n\n\n\n<li><strong>\u0110i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c:<\/strong>&nbsp;T\u00ednh to\u00e1n l\u1ea1i t\u1ef7 l\u1ec7 ti\u00eau hao th\u1ef1c t\u1ebf \u0111\u1ec3 kh\u1edbp v\u1edbi s\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t kho th\u1ef1c t\u1ebf c\u1ee7a b\u1ed9 ph\u1eadn kho.<\/li>\n<\/ol>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>4.3. C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi khai b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u1ed7i \u0111\u01a1n v\u1ecb t\u00ednh:<\/strong>&nbsp;\u0110\u01a1n v\u1ecb t\u00ednh tr\u00ean BCQT kh\u00f4ng kh\u1edbp v\u1edbi danh m\u1ee5c \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/li>\n\n\n\n<li><strong>L\u1ed7i m\u00e3 HS:<\/strong>&nbsp;M\u00e3 HS s\u1ea3n ph\u1ea9m trong \u0111\u1ecbnh m\u1ee9c kh\u00f4ng kh\u1edbp v\u1edbi danh m\u1ee5c h\u00e0ng h\u00f3a.<\/li>\n\n\n\n<li><strong>L\u1ed7i th\u1eddi gian:<\/strong>&nbsp;Ng\u00e0y k\u1ebft th\u00fac b\u00e1o c\u00e1o nh\u1ecf h\u01a1n ng\u00e0y hi\u1ec7n t\u1ea1i ho\u1eb7c tr\u00f9ng l\u1eb7p n\u0103m t\u00e0i ch\u00ednh \u0111\u00e3 khai b\u00e1o.<\/li>\n\n\n\n<li><strong>L\u1ed7i logic:<\/strong>&nbsp;T\u1ed5ng t\u1ed3n \u0111\u1ea7u + Nh\u1eadp trong k\u1ef3 &lt; Xu\u1ea5t trong k\u1ef3.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>5. T\u00ednh to\u00e1n Thu\u1ebf truy thu v\u00e0 X\u1eed ph\u1ea1t<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Khi ph\u00e1t hi\u1ec7n sai l\u1ec7ch kh\u00f4ng th\u1ec3 gi\u1ea3i tr\u00ecnh, doanh nghi\u1ec7p s\u1ebd b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>5.1. C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf truy thu<\/strong><\/h5>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Thu\u1ebf nh\u1eadp kh\u1ea9u truy thu:<\/strong>&nbsp;<code>S\u1ed1 l\u01b0\u1ee3ng ch\u00eanh l\u1ec7ch x Thu\u1ebf su\u1ea5t x \u0110\u01a1n gi\u00e1 b\u00ecnh qu\u00e2n<\/code>.<\/li>\n\n\n\n<li><strong>Thu\u1ebf VAT truy thu:<\/strong>&nbsp;<code>(Tr\u1ecb gi\u00e1 h\u00e0ng ch\u00eanh l\u1ec7ch + Thu\u1ebf nh\u1eadp kh\u1ea9u truy thu) x Thu\u1ebf su\u1ea5t VAT<\/code>.<\/li>\n<\/ol>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>5.2. M\u1ee9c ph\u1ea1t vi ph\u1ea1m<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u1ea1t ch\u1eadm n\u1ed9p:<\/strong>&nbsp;T\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p.<\/li>\n\n\n\n<li><strong>Ph\u1ea1t h\u00e0nh ch\u00ednh:<\/strong>&nbsp;Th\u01b0\u1eddng t\u1eeb 10% \u0111\u1ebfn 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c tr\u1ed1n thu\u1ebf t\u00f9y m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>6. Chi\u1ebfn l\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u b\u1eb1ng Excel<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o BCQT ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c k\u1ef9 thu\u1eadt Excel sau:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>B\u1ea3ng Mapping (B\u1ea3ng \u0111\u1ed1i chi\u1ebfu m\u00e3):<\/strong>&nbsp;X\u00e2y d\u1ef1ng b\u1ea3ng chuy\u1ec3n \u0111\u1ed5i gi\u1eefa m\u00e3 k\u1ebf to\u00e1n v\u00e0 m\u00e3 h\u1ea3i quan \u0111\u1ec3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c.<\/li>\n\n\n\n<li><strong>H\u00e0m Sumifs\/Vlookup:<\/strong>&nbsp;S\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb c\u00e1c phi\u1ebfu nh\u1eadp\/xu\u1ea5t kho c\u1ee7a k\u1ebf to\u00e1n sang m\u1eabu BCQT.<\/li>\n\n\n\n<li><strong>K\u1ef9 thu\u1eadt kh\u00f3a d\u1eef li\u1ec7u:<\/strong>&nbsp;Khi \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c \u0111\u1ec3 x\u1eed l\u00fd t\u1ed3n kho \u00e2m, c\u1ea7n kh\u00f3a s\u1ed1 li\u1ec7u c\u00e1c n\u0103m t\u00e0i ch\u00ednh c\u0169 \u0111\u1ec3 tr\u00e1nh l\u00e0m sai l\u1ec7ch b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p.<\/li>\n\n\n\n<li><strong>L\u1ecdc m\u00e3 \u0111i\u1ec1u ch\u1ec9nh:<\/strong>&nbsp;Ch\u1ec9 t\u1eadp trung \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c cho c\u00e1c m\u00e3 s\u1ea3n ph\u1ea9m c\u00f3 s\u1ea3n l\u01b0\u1ee3ng xu\u1ea5t l\u1edbn nh\u1ea5t \u0111\u1ec3 vi\u1ec7c c\u00e2n \u0111\u1ed1i s\u1ed1 li\u1ec7u \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao nh\u1ea5t m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng di\u1ec7n r\u1ed9ng \u0111\u1ebfn c\u00e1c m\u00e3 h\u00e0ng kh\u00e1c.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>7. K\u1ebft lu\u1eadn v\u00e0 Khuy\u1ebfn ngh\u1ecb<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o quy\u1ebft to\u00e1n H\u1ea3i quan kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 \u0111i\u1ec1n bi\u1ec3u m\u1eabu m\u00e0 l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t r\u1ee7i ro t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u1ed9 ph\u1eadn Xu\u1ea5t nh\u1eadp kh\u1ea9u:<\/strong>&nbsp;Ph\u1ea3i n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 m\u00e3 lo\u1ea1i h\u00ecnh v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf.<\/li>\n\n\n\n<li><strong>B\u1ed9 ph\u1eadn Kho\/K\u1ebf to\u00e1n:<\/strong>&nbsp;C\u1ea7n \u0111\u1ed3ng b\u1ed9 h\u00f3a h\u1ec7 th\u1ed1ng m\u00e3 h\u00e0ng v\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh v\u1edbi b\u1ed9 ph\u1eadn Xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/li>\n\n\n\n<li><strong>Qu\u1ea3n tr\u1ecb:<\/strong>&nbsp;Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 (h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd) \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai l\u1ec7ch v\u00e0 x\u1eed l\u00fd ngay trong n\u0103m t\u00e0i ch\u00ednh, tr\u00e1nh d\u1ed3n t\u00edch l\u1ed7i \u0111\u1ebfn cu\u1ed1i n\u0103m ho\u1eb7c khi c\u00f3 \u0111o\u00e0n ki\u1ec3m tra sau th\u00f4ng quan.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c \u0111i\u1ec3m c\u1ed1t l\u00f5i c\u1ea7n l\u01b0u \u00fd v\u1ec1 quy \u0111\u1ecbnh B\u00e1o c\u00e1o quy\u1ebft to\u00e1n H\u1ea3i [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":627,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[45,48,46,39,47,44,65],"class_list":["post-626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","tag-bao-cao-quyet-toan","tag-che-xuat","tag-gia-cong","tag-hai-quan","tag-san-xuat-xuat-khau","tag-thu-tuc-hai-quan","tag-xuat-nhap-khau"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/comments?post=626"}],"version-history":[{"count":3,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/626\/revisions"}],"predecessor-version":[{"id":672,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/626\/revisions\/672"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media\/627"}],"wp:attachment":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media?parent=626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/categories?post=626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/tags?post=626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}