<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n
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\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai b\u1ed5 sung m\u1eabu 01\/KHBS khi ph\u00e1t hi\u1ec7n sai s\u00f3t trong h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/p>\n
N\u1ed9i dung:<\/b> Bao g\u1ed3m \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, th\u1eddi h\u1ea1n khai b\u1ed5 sung, c\u00e1ch \u0111i\u1ec1n t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai, x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh v\u00e0 quy \u0111\u1ecbnh k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u.<\/p>\n
– Ph\u1ea7n th\u00f4ng tin chung
\n– K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau b\u1ea3ng k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh
\n– X\u1eed l\u00fd s\u1ed1 thu\u1ebf thu h\u1ed3i ho\u00e0n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/p>\n
Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ea1i l\u00fd thu\u1ebf<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai b\u1ed5 sung m\u1eabu s\u1ed1 01\/KHBS<\/b><\/h3>\n
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2.1 Ph\u1ea7n th\u00f4ng tin chung<\/b><\/h4>\n[01]: K\u00fd hi\u1ec7u m\u1eabu bi\u1ec3u c\u1ee7a t\u1edd khai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung.<\/p>\n[02]: M\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u00f3 sai s\u00f3t c\u1ea7n b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n[03]: K\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 sai s\u00f3t c\u1ea7n b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n[04]: S\u1ed1 th\u1ee9 t\u1ef1 l\u1ea7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung so v\u1edbi t\u1edd khai l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn.<\/p>\n[05], [06]: Khai th\u00f4ng tin \u201cT\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf\u201d theo th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n[07], [08]: Khai th\u00f4ng tin \u201cT\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf\u201d theo th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a m\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf \u0111\u1ec3 k\u00ea khai thu\u1ebf thay.<\/p>\n[09]: Khai th\u00f4ng tin s\u1ed1, ng\u00e0y c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf \u0111\u1ec3 k\u00ea khai thu\u1ebf thay.<\/p>\n
2.2 Ph\u1ea7n k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u1ea3ng<\/b><\/h4>\n
A. X\u00e1c \u0111\u1ecbnh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/b><\/h5>\n
S\u1ed1 li\u1ec7u t\u1ea1i m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng nh\u00f3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3), s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m gi\u1eefa t\u1edd khai b\u1ed5 sung so v\u1edbi t\u1edd khai c\u00f9ng k\u1ef3 li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, v\u00ed d\u1ee5:<\/p>\n
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T\u1edd khai b\u1ed5 sung l\u1ea7n 1: L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1edd khai b\u1ed5 sung l\u1ea7n 1 v\u1edbi t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf;<\/li>\n
T\u1edd khai b\u1ed5 sung l\u1ea7n 2: L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1edd khai b\u1ed5 sung l\u1ea7n 2 v\u1edbi t\u1edd khai b\u1ed5 sung l\u1ea7n 1 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n
B\u01b0\u1edbc 1. X\u00e1c \u0111\u1ecbnh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><\/p>\n
1. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m:<\/b><\/p>\n
C\u1ed9t (2): Khai th\u00f4ng tin t\u00ean ti\u1ec3u m\u1ee5c c\u1ee7a h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch c\u1ee7a lo\u1ea1i thu\u1ebf c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi t\u1edd khai thu\u1ebf c\u00f3 sai s\u00f3t.<\/p>\n
C\u1ed9t (3): Khai th\u00f4ng tin s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng ho\u1eb7c gi\u1ea3m. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o c\u1ed9t n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u1ed9t (7) c\u1ee7a b\u1ea3n gi\u1ea3i tr\u00ecnh m\u1eabu s\u1ed1 01-1\/KHBS (s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m ph\u1ea3i n\u1ed9p).<\/p>\n
Ch\u1ec9 ti\u00eau [10]: Khai t\u1ed5ng c\u1ed9ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m sau khi khai b\u1ed5 sung so v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf.<\/p>\n
L\u01b0u \u00fd:<\/b> M\u1ee5c n\u00e0y ch\u1ec9 khai th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai thu\u1ebf.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ch\u1ec9 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m; ri\u00eang tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec \u0111\u1ed3ng th\u1eddi ph\u1ea3i khai b\u1ed5 sung t\u1edd khai th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
2. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean Ph\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m:<\/b><\/p>\n
C\u1ed9t (2): Khai th\u00f4ng tin t\u00ean ti\u1ec3u m\u1ee5c c\u1ee7a h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch c\u1ee7a lo\u1ea1i thu\u1ebf c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi ph\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5 c\u00f3 sai s\u00f3t v\u00e0 t\u00ean \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e2n b\u1ed5 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n
C\u1ed9t (3): Khai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh n\u1ebfu ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 \u0111\u1ecba \u0111i\u1ec3m kinh doanh t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u00f4ng tin t\u00ean \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e2n b\u1ed5 cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng t\u1ea1i c\u1ed9t (2).<\/p>\n
C\u1ed9t (4): Khai th\u00f4ng tin \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n, t\u1ec9nh n\u01a1i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1ch k\u00ea khai c\u1ee7a ph\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5.<\/p>\n
C\u1ed9t (5): Khai th\u00f4ng tin c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n nh\u1eadn ph\u00e2n b\u1ed5 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1ch k\u00ea khai c\u1ee7a ph\u1ee5 l\u1ee5c ph\u00e2n b\u1ed5.<\/p>\n
C\u1ed9t (6): Khai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m t\u01b0\u01a1ng v\u1edbi v\u1edbi t\u1eebng ti\u1ec3u m\u1ee5c t\u1ea1i c\u1ed9t (2).<\/p>\n
Ch\u1ec9 ti\u00eau [11]: Khai t\u1ed5ng c\u1ed9ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng, gi\u1ea3m sau khi khai b\u1ed5 sung so v\u1edbi s\u1ed1 \u0111\u00e3 k\u00ea khai tr\u00ean ph\u1ee5 l\u1ee5c b\u1ea3ng ph\u00e2n b\u1ed5.<\/p>\n
Ch\u1ec9 ti\u00eau [10] + Ch\u1ec9 ti\u00eau [11] = Ch\u1ec9 ti\u00eau [07] c\u1ee7a B\u1ea3n gi\u1ea3i tr\u00ecnh m\u1eabu s\u1ed1 01-1\/KHBS.<\/p>\n
L\u01b0u \u00fd:<\/b> M\u1ee5c n\u00e0y ch\u1ec9 khai th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean B\u1ea3ng ph\u00e2n b\u1ed5.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u khai b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec ch\u1ec9 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m; ri\u00eang tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec \u0111\u1ed3ng th\u1eddi ph\u1ea3i khai b\u1ed5 sung t\u1edd khai th\u00e1ng, qu\u00fd c\u00f3 sai s\u00f3t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
3. X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m:<\/b><\/p>\n
Khai th\u00f4ng tin s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p t\u00ednh \u0111\u1ebfn ng\u00e0y khai b\u1ed5 sung v\u00e0 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p t\u0103ng ho\u1eb7c gi\u1ea3m sau khi khai b\u1ed5 sung l\u00e0m t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
L\u01b0u \u00fd:<\/b> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/p>\n
B\u01b0\u1edbc 2. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m<\/b><\/p>\n
C\u1ed9t (2): Khai th\u00f4ng tin t\u00ean ti\u1ec3u m\u1ee5c c\u1ee7a h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch c\u1ee7a lo\u1ea1i thu\u1ebf c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb so v\u1edbi t\u1edd khai thu\u1ebf c\u00f3 sai s\u00f3t.<\/p>\n
C\u1ed9t (3): Khai th\u00f4ng tin s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u0103ng ho\u1eb7c gi\u1ea3m. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o c\u1ed9t n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u1ed9t (7) c\u1ee7a b\u1ea3n gi\u1ea3i tr\u00ecnh m\u1eabu s\u1ed1 01-1\/KHBS (s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb).<\/p>\n
Ch\u1ec9 ti\u00eau [12] = Ch\u1ec9 ti\u00eau [08] c\u1ee7a b\u1ea3n gi\u1ea3i tr\u00ecnh m\u1eabu s\u1ed1 01-1\/KHBS.<\/p>\n
L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung ch\u1ec9 l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau th\u00ec ngo\u00e0i vi\u1ec7c k\u00ea khai b\u1ed5 sung t\u1ea1i ph\u1ea7n n\u00e0y c\u00f2n ph\u1ea3i k\u00ea khai v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc tr\u00ean t\u1edd khai thu\u1ebf k\u1ef3 t\u00ednh thu\u1ebf hi\u1ec7n t\u1ea1i (k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t).<\/em><\/p>\n
B\u01b0\u1edbc 3. S\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m<\/b><\/p>\n
C\u1ed9t (2): Khai th\u00f4ng tin t\u00ean ti\u1ec3u m\u1ee5c c\u1ee7a h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch c\u1ee7a lo\u1ea1i thu\u1ebf c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n so v\u1edbi t\u1edd khai thu\u1ebf c\u00f3 sai s\u00f3t.<\/p>\n
C\u1ed9t (3): Khai th\u00f4ng tin s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n t\u0103ng ho\u1eb7c gi\u1ea3m. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o c\u1ed9t n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed1 li\u1ec7u t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u1ed9t (7) c\u1ee7a b\u1ea3n gi\u1ea3i tr\u00ecnh m\u1eabu s\u1ed1 01-1\/KHBS (s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n).<\/p>\n
Ch\u1ec9 ti\u00eau [13] = Ch\u1ec9 ti\u00eau [09] c\u1ee7a b\u1ea3n gi\u1ea3i tr\u00ecnh m\u1eabu s\u1ed1 01-1\/KHBS.<\/p>\n
L\u01b0u \u00fd: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c khai b\u1ed5 sung t\u0103ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n khi ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo v\u00e0 ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/em><\/p>\n
B. S\u1ed1 thu\u1ebf thu h\u1ed3i ho\u00e0n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3)<\/b><\/h5>\n
Khai th\u00f4ng tin t\u1ea1i ph\u1ea7n n\u00e0y khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p tr\u1ea3 NSNN.<\/p>\n
B\u01b0\u1edbc 1. S\u1ed1 thu\u1ebf thu h\u1ed3i ho\u00e0n<\/b><\/p>\n
1. S\u1ed1 ti\u1ec1n thu h\u1ed3i ho\u00e0n:<\/b> Khai th\u00f4ng tin ch\u00eanh l\u1ec7ch gi\u1eefa t\u1edd khai b\u1ed5 sung v\u1edbi t\u1edd khai c\u00f9ng k\u1ef3 li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3, v\u00ed d\u1ee5:<\/p>\n
\n
T\u1edd khai b\u1ed5 sung l\u1ea7n 1: L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1edd khai b\u1ed5 sung l\u1ea7n 1 v\u1edbi t\u1edd khai l\u1ea7n \u0111\u1ea7u c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf;<\/li>\n
T\u1edd khai b\u1ed5 sung l\u1ea7n 2: L\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1edd khai b\u1ed5 sung l\u1ea7n 2 v\u1edbi t\u1edd khai b\u1ed5 sung l\u1ea7n 1 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n
2. Th\u00f4ng tin Quy\u1ebft \u0111\u1ecbnh ho\u00e0n, L\u1ec7nh ho\u00e0n:<\/b> Theo th\u00f4ng tin s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u Quy\u1ebft \u0111\u1ecbnh, L\u1ec7nh ho\u00e0n th\u00ec khai nhi\u1ec1u d\u00f2ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng s\u1ed1 ti\u1ec1n thu h\u1ed3i ho\u00e0n.<\/p>\n
B\u01b0\u1edbc 2. Ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><\/p>\n
1. S\u1ed1 ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf:<\/b> Khai th\u00f4ng tin s\u1ed1 ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc chi tr\u1ea3 ti\u1ec1n ho\u00e0n ho\u1eb7c ng\u00e0y Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb ti\u1ec1n ho\u00e0n thu\u1ebf v\u1edbi kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thu h\u1ed3i ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung.<\/p>\n
2. S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p:<\/b> Khai th\u00f4ng tin s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n ph\u1ea3i n\u1ed9p tr\u1ea3 NSNN nh\u00e2n v\u1edbi (x) s\u1ed1 ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf nh\u00e2n v\u1edbi (x) m\u1ee9c ch\u1eadm n\u1ed9p.<\/p>\n
L\u01b0u \u00fd: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u1eeba v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/em><\/p>\n
2.3 Ph\u1ea7n k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u<\/b><\/h4>\n
Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u ho\u1eb7c k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u1ec3 n\u1ed9p t\u1edd khai \u0111\u1ebfn c\u01a1 quan thu\u1ebf v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 s\u1ed1 li\u1ec7u \u0111\u00e3 khai. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i l\u00fd thu\u1ebf khai thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u ho\u1eb7c k\u00fd \u0111i\u1ec7n t\u1eed thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ghi th\u00eam th\u00f4ng tin h\u1ecd v\u00e0 t\u00ean nh\u00e2n vi\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n khai thu\u1ebf v\u00e0 s\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u1ee7a nh\u00e2n vi\u00ean n\u00e0y v\u00e0o th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-16520","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16520","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=16520"}],"version-history":[{"count":6,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16520\/revisions"}],"predecessor-version":[{"id":24129,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16520\/revisions\/24129"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16520"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16520"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}