{"id":688,"date":"2026-05-21T09:49:23","date_gmt":"2026-05-21T02:49:23","guid":{"rendered":"https:\/\/dhhp.com.vn\/?p=688"},"modified":"2026-05-21T15:28:46","modified_gmt":"2026-05-21T08:28:46","slug":"giai-phap-xu-ly-ton-kho-am-trong-bao-cao-quyet-toan","status":"publish","type":"post","link":"https:\/\/dhhp.com.vn\/en\/giai-phap-xu-ly-ton-kho-am-trong-bao-cao-quyet-toan\/","title":{"rendered":"Gi\u1ea3i Ph\u00e1p X\u1eed L\u00fd T\u1ed3n Kho \u00c2m Trong B\u00e1o C\u00e1o Quy\u1ebft To\u00e1n"},"content":{"rendered":"<p class=\"wp-block-paragraph\">H\u1ec7 th\u1ed1ng khai b\u00e1o b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (BCQT) hi\u1ec7n nay\u00a0<strong>kh\u00f4ng cho ph\u00e9p ghi nh\u1eadn s\u1ed1 li\u1ec7u t\u1ed3n kho b\u1ecb \u00e2m<\/strong>. Khi l\u01b0\u1ee3ng t\u1ed3n cu\u1ed1i k\u1ef3 \u00e2m (do t\u1ed5ng t\u1ed3n \u0111\u1ea7u k\u1ef3 v\u00e0 nh\u1eadp trong k\u1ef3 nh\u1ecf h\u01a1n t\u1ed5ng l\u01b0\u1ee3ng xu\u1ea5t), ph\u1ea7n m\u1ec1m s\u1ebd b\u00e1o l\u1ed7i v\u00e0 t\u1eeb ch\u1ed1i ti\u1ebfp nh\u1eadn b\u1ea3n khai.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd khi m\u00e3 h\u00e0ng b\u1ecb \u00e2m tr\u00ean b\u00e1o c\u00e1o:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. C\u00e2n \u0111\u1ed1i b\u1eb1ng c\u00e1ch b\u1ed5 sung ngu\u1ed3n Nh\u1eadp trong k\u1ef3<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u00f9 \u0111\u1eafp l\u01b0\u1ee3ng thi\u1ebfu h\u1ee5t (\u00e2m) b\u1eb1ng c\u00e1ch \u0111\u01b0a th\u00eam c\u00e1c ngu\u1ed3n nguy\u00ean li\u1ec7u kh\u00e1c v\u00e0o c\u1ed9t&nbsp;<strong>Nh\u1eadp trong k\u1ef3<\/strong>&nbsp;(c\u1ed9t s\u1ed1 6 tr\u00ean m\u1eabu 15) \u0111\u1ec3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u1edf v\u1ec1 b\u1eb1ng 0 ho\u1eb7c kh\u1edbp v\u1edbi t\u1ed3n th\u1ef1c t\u1ebf c\u1ee7a kho. C\u00e1c ngu\u1ed3n b\u1ed5 sung bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/su-dung-ma-loai-hinh-nhap-khau-a12-trong-truong-hop-nao-383753.html\" target=\"_blank\" rel=\"noopener\">T\u1edd khai lo\u1ea1i h\u00ecnh A12<\/a>:<\/strong>\u00a0\u0110\u01b0a l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u nh\u1eadp kinh doanh \u0111\u00e3 \u0111\u00f3ng thu\u1ebf v\u00e0o \u0111\u1ec3 gi\u1ea3i tr\u00ecnh cho l\u01b0\u1ee3ng thi\u1ebfu h\u1ee5t c\u1ee7a h\u00e0ng mi\u1ec5n thu\u1ebf.<\/li>\n\n\n\n<li><strong>H\u00f3a \u0111\u01a1n VAT mua n\u1ed9i \u0111\u1ecba:<\/strong>\u00a0S\u1eed d\u1ee5ng c\u00e1c h\u00f3a \u0111\u01a1n mua nguy\u00ean ph\u1ee5 li\u1ec7u trong n\u01b0\u1edbc \u0111\u1ec3 b\u00f9 v\u00e0o l\u01b0\u1ee3ng \u00e2m.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/dhhp.com.vn\/en\/xu-ly-tai-khoan-151-trong-bao-cao-quyet-toan-hai-quan\/\" data-type=\"post\" data-id=\"667\">H\u00e0ng \u0111i \u0111\u01b0\u1eddng<\/a> (T\u00e0i kho\u1ea3n 151):<\/strong>\u00a0Ghi nh\u1eadn c\u00e1c l\u00f4 h\u00e0ng \u0111\u00e3 th\u00f4ng quan nh\u01b0ng ch\u01b0a th\u1ef1c t\u1ebf nh\u1eadp kho v\u00e0o cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Khi th\u1ef1c hi\u1ec7n c\u00e1ch n\u00e0y, doanh nghi\u1ec7p c\u1ea7n ghi ch\u00fa r\u00f5 t\u1ea1i c\u1ed9t s\u1ed1 12 (Ghi ch\u00fa) c\u00e1c n\u1ed9i dung nh\u01b0 &#8220;Cung \u1ee9ng t\u1edd khai A12&#8221;, &#8220;Cung \u1ee9ng h\u00f3a \u0111\u01a1n VAT&#8221; ho\u1eb7c &#8220;H\u00e0ng \u0111i \u0111\u01b0\u1eddng&#8221; k\u00e8m s\u1ed1 ch\u1ee9ng t\u1eeb, ng\u00e0y th\u00e1ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh sau n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u0110i\u1ec1u ch\u1ec9nh v\u00e0 c\u00e2n \u0111\u1ed1i \u0111\u1ecbnh m\u1ee9c (Norms)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu vi\u1ec7c b\u1ed5 sung ngu\u1ed3n nh\u1eadp kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 x\u1eed l\u00fd ho\u1eb7c th\u1ef1c t\u1ebf kho kh\u00f4ng c\u00f3 h\u00e0ng, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n&nbsp;<strong>\u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ee5c ti\u00eau l\u00e0 gi\u1ea3m l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u xu\u1ea5t kho \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ed1ng m\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi l\u01b0\u1ee3ng t\u1ed3n kho hi\u1ec7n c\u00f3.<\/li>\n\n\n\n<li>Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng, \u01b0u ti\u00ean ch\u1ecdn c\u00e1c m\u00e3 s\u1ea3n ph\u1ea9m c\u00f3\u00a0<strong>s\u1ea3n l\u01b0\u1ee3ng xu\u1ea5t l\u1edbn nh\u1ea5t<\/strong>\u00a0\u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh bi\u00ean \u0111\u1ed9 nh\u1ecf, gi\u00fap t\u1ed5ng l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u gi\u1ea3m xu\u1ed1ng m\u00e0 kh\u00f4ng g\u00e2y ra s\u1ef1 ch\u00eanh l\u1ec7ch qu\u00e1 b\u1ea5t th\u01b0\u1eddng tr\u00ean t\u1eebng m\u00e3 s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng\u00a0<strong><a href=\"https:\/\/dhhp.com.vn\/en\/cach-lap-bang-bieu-theo-doi-xuat-nhap-ton-sxxk-va-gcxk\/\" data-type=\"post\" data-id=\"407\">B\u1ea3ng \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh m\u1ee9c<\/a><\/strong>\u00a0(so s\u00e1nh \u0111\u1ecbnh m\u1ee9c c\u0169 v\u00e0 m\u1edbi) \u0111\u1ec3 l\u01b0u tr\u1eef v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan H\u1ea3i quan khi b\u1ecb ki\u1ec3m tra sau th\u00f4ng quan.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">3. Ki\u1ec3m tra r\u00e0 so\u00e1t l\u1ed7i h\u1ec7 th\u1ed1ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00f4i khi s\u1ed1 li\u1ec7u \u00e2m ph\u00e1t sinh do c\u00e1c l\u1ed7i nghi\u1ec7p v\u1ee5 m\u00e0 doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd tr\u01b0\u1edbc khi l\u00ean b\u00e1o c\u00e1o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1edd khai ch\u01b0a qua khu v\u1ef1c gi\u00e1m s\u00e1t:<\/strong>\u00a0T\u1edd khai \u0111\u00e3 th\u00f4ng quan nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh x\u00e1c nh\u1eadn qua khu v\u1ef1c gi\u00e1m s\u00e1t s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng H\u1ea3i quan ghi nh\u1eadn l\u01b0\u1ee3ng nh\u1eadp, d\u1eabn \u0111\u1ebfn b\u1ecb l\u1ec7ch s\u1ed1 li\u1ec7u.<\/li>\n\n\n\n<li><strong>T\u1edd khai s\u1eeda \u0111\u1ed5i (AMA) ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9:<\/strong>\u00a0N\u1ebfu doanh nghi\u1ec7p s\u1eeda t\u1edd khai nh\u01b0ng ch\u01b0a c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u m\u1edbi v\u00e0o ph\u1ea7n m\u1ec1m m\u00e1y l\u00f4, d\u1eef li\u1ec7u s\u1ebd b\u1ecb sai l\u1ec7ch.<\/li>\n\n\n\n<li><strong>Qu\u00ean tr\u1eeb s\u1ea3n ph\u1ea9m\/b\u00e1n th\u00e0nh ph\u1ea9m t\u1ed3n k\u1ef3 tr\u01b0\u1edbc:<\/strong>\u00a0L\u01b0\u1ee3ng \u0111\u1ecbnh m\u1ee9c c\u1ee7a h\u00e0ng t\u1ed3n ho\u1eb7c b\u00e1n th\u00e0nh ph\u1ea9m d\u1edf dang t\u1eeb n\u0103m tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o b\u00e1o c\u00e1o n\u0103m c\u0169, n\u1ebfu n\u0103m nay kh\u00f4ng tr\u1eeb ra m\u00e0 l\u1ea1i c\u1ed9ng d\u1ed3n v\u00e0o s\u1ebd l\u00e0m l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u xu\u1ea5t trong k\u1ef3 b\u1ecb \u0111\u1ed9i l\u00ean cao g\u00e2y \u00e2m kho.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f3m l\u1ea1i, \u0111\u1ec3 x\u1eed l\u00fd m\u00e3 h\u00e0ng b\u1ecb \u00e2m, doanh nghi\u1ec7p c\u1ea7n k\u1ebft h\u1ee3p gi\u1eefa vi\u1ec7c&nbsp;<strong>gi\u1ea3i tr\u00ecnh ngu\u1ed3n cung \u1ee9ng b\u1ed5 sung<\/strong>&nbsp;v\u00e0&nbsp;<strong>\u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf<\/strong>, \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o cu\u1ed1i c\u00f9ng ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh tr\u1ea1ng&nbsp;<strong>t\u1ed3n th\u1ef1c t\u1ebf t\u1ea1i kho v\u00e0 tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ec7 th\u1ed1ng khai b\u00e1o b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (BCQT) hi\u1ec7n nay\u00a0kh\u00f4ng cho ph\u00e9p ghi nh\u1eadn [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,25],"tags":[45,48,46,47,44,97,65],"class_list":["post-688","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-thong-tin","tag-bao-cao-quyet-toan","tag-che-xuat","tag-gia-cong","tag-san-xuat-xuat-khau","tag-thu-tuc-hai-quan","tag-xu-ly","tag-xuat-nhap-khau"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/688","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=688"}],"version-history":[{"count":1,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/688\/revisions"}],"predecessor-version":[{"id":690,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/688\/revisions\/690"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media\/689"}],"wp:attachment":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media?parent=688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/categories?post=688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/tags?post=688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}