{"id":6871,"date":"2021-06-28T10:12:23","date_gmt":"2021-06-28T03:12:23","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6871"},"modified":"2025-11-26T16:55:06","modified_gmt":"2025-11-26T09:55:06","slug":"nhung-dieu-doanh-nghiep-can-quan-tam-de-giam-thieu-rui-ro-ve-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-dieu-doanh-nghiep-can-quan-tam-de-giam-thieu-rui-ro-ve-thue\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec1u doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 thu\u1ebf"},"content":{"rendered":"

R\u1ee7i ro v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 204\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf: L\u00e0 nguy c\u01a1 kh\u00f4ng tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1eabn \u0111\u1ebfn th\u1ea5t thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong qu\u1ea3n l\u00fd thu thu\u1ebf.<\/h2>\n

\"\"<\/p>\n

C\u00e1c doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn nh\u1eefng \u0111i\u1ec1u sau \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh.<\/em><\/p>\n

1. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/h3>\n

Do ch\u1ee7 DN ch\u01b0a hi\u1ec3u bi\u1ebft \u0111\u1ee7 t\u1ea7m quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n v\u00e0 \u00e1p l\u1ef1c ph\u00e1t tri\u1ec3n kinh doanh \u0111\u1ec3 t\u1ed3n t\u1ea1i l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u n\u00ean c\u00e1c DN m\u1edbi \u0111a ph\u1ea7n kh\u00f4ng quan t\u00e2m k\u1ebf to\u00e1n. M\u1eb7t kh\u00e1c, th\u1ecb tr\u01b0\u1eddng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb v\u00ec \u00e1p l\u1ef1c h\u1ee3p \u0111\u1ed3ng n\u00ean c\u1ea1nh tranh m\u1ee9c ph\u00ed th\u1ea5p v\u00e0 th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh v\u00e0 c\u0169ng kh\u00f4ng t\u01b0 v\u1ea5n \u0111\u1ee7 cho ch\u1ee7 DN bi\u1ebft.<\/p>\n

H\u1eadu qu\u1ea3 l\u00e0 DN ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khai thu\u1ebf m\u00e0 kh\u00f4ng c\u00f3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u1ea5t l\u1ea1c do kh\u00f4ng \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u00fang c\u00e1ch. Th\u1eadm ch\u00ed, do k\u1ebf to\u00e1n kh\u00f4ng h\u1ea1ch to\u00e1n m\u00e0 ch\u1ec9 t\u00ednh to\u00e1n chung chung v\u00e0 kh\u00f4ng b\u00e0n giao \u0111\u1ee7 n\u00ean s\u1ed1 li\u1ec7u k\u00ea khai c\u00f3 th\u1ec3 sai, ng\u01b0\u1eddi k\u1ebf to\u00e1n sau kh\u00f4ng n\u1eafm \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi C\u01a1 quan Thu\u1ebf ki\u1ec3m tra.<\/p>\n

Kh\u1eafc ph\u1ee5c: <\/strong>B\u00ean c\u1ea1nh vi\u1ec7c khai thu\u1ebf \u0111\u00fang, \u0111\u1ee7 c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n. DN n\u00ean trang b\u1ecb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho m\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u k\u1ebf to\u00e1n li\u00ean t\u1ee5c, d\u00f9 c\u00f3 thay \u0111\u1ed5i k\u1ebf to\u00e1n.<\/strong><\/em><\/p>\n

2. Chi ph\u00ed \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn<\/strong><\/h3>\n

T\u1ea5t c\u1ea3 chi ph\u00ed th\u1ef1c ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn theo k\u1ebf to\u00e1n. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed s\u1ebd b\u1ecb lo\u1ea1i ra trong chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. L\u1ed7i th\u01b0\u1eddng x\u1ea3y ra l\u00e0 DN \u0111\u01b0a v\u00e0o m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh, ho\u1eb7c kh\u00f4ng \u0111\u1ea3m \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb k\u00e8m theo \u0111\u1ec3 gi\u1ea3i tr\u00ecnh m\u1edbi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/p>\n

Kh\u1eafc ph\u1ee5c: <\/strong>K\u1ebf to\u00e1n ph\u1ea3i tham kh\u1ea3o v\u00e0 n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/em><\/p>\n

3. L\u1ed7i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n

Sai s\u00f3t n\u00e0y x\u1ea3y \u1edf 2 t\u00ecnh hu\u1ed1ng: Th\u1ee9 1 l\u1ed7i th\u1eddi \u0111\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n. Th\u1ee9 2 l\u00e0 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi cung c\u1ea5p s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5 m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng c\u1ea7n l\u1ea5y h\u00f3a \u0111\u01a1n.<\/p>\n

    \n
  • DN b\u1ecb l\u1ed7i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n trong m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng: DN d\u1ecbch v\u1ee5 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0o th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n d\u1ecbch v\u1ee5, DN x\u00e2y d\u1ef1ng \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c nghi\u1ec7m thu, b\u00e1n h\u00e0ng ch\u1edd thu \u0111\u01b0\u1ee3c ti\u1ec1n m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n c\u00f3 th\u1ec3 s\u1ebd b\u1ecb ph\u1ea1t do xu\u1ea5t h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf GTGT, \u2026<\/li>\n
  • DN b\u00e1n h\u00e0ng nh\u01b0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00ec ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y. \u1ede \u0111\u00e2y kh\u00f4ng b\u00e0n \u0111\u1ebfn DN c\u1ed1 t\u00ecnh \u1ea9n l\u1eadu thu\u1ebf, c\u00f3 tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 DN v\u00e0 k\u1ebf to\u00e1n kh\u00f4ng bi\u1ebft l\u00e0m th\u1ebf l\u00e0 sai.<\/li>\n<\/ul>\n

    Kh\u1eafc ph\u1ee5c:<\/strong> Ch\u1ee7 DN y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng v\u00e0 th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5.<\/em><\/p>\n

    4. Chi ph\u00ed l\u01b0\u01a1ng, th\u01b0\u1edfng<\/strong><\/h3>\n

    Thu nh\u1eadp th\u1ef1c t\u1ebf m\u00e0 DN chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1ed3m nhi\u1ec1u kho\u1ea3n, v\u00e0 th\u01b0\u1eddng l\u1edbn h\u01a1n m\u1ee9c l\u01b0\u01a1ng ch\u00ednh quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 t\u00ednh n\u1ed9p b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c. K\u1ebf to\u00e1n th\u01b0\u1eddng thi\u1ebfu s\u00f3t nh\u1eefng h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn t\u00ednh h\u1ebft v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

    Th\u00eam n\u1eefa, DN nh\u1ecf c\u00f3 th\u1ec3 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch nh\u00e2n s\u1ef1, tr\u00e1ch nhi\u1ec7m n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c giao cho k\u1ebf to\u00e1n. N\u1ebfu DN kh\u00f4ng bi\u1ebft v\u00e0 kh\u00f4ng l\u00e0m th\u00ec c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t VPHC theo Lu\u1eadt Lao \u0111\u1ed9ng, B\u1ea3o Hi\u1ec3m, \u2026<\/p>\n

    Kh\u1eafc ph\u1ee5c:<\/strong> Ch\u1ee7 DN c\u1ea7n bi\u1ebft l\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m v\u1ec1 khai tr\u00ecnh lao \u0111\u1ed9ng, \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. N\u1ebfu DN ch\u01b0a c\u00f3 ph\u1ee5 tr\u00e1ch nh\u00e2n s\u1ef1 th\u00ec khi thu\u00ea k\u1ebf to\u00e1n c\u1ea7n th\u1ecfa thu\u1eadn bao g\u1ed3m lu\u00f4n c\u1ea3 ph\u1ea7n vi\u1ec7c n\u00e0y.<\/em><\/p>\n

    5. T\u01b0 v\u1ea5n c\u1ee7a k\u1ebf to\u00e1n<\/strong><\/h3>\n

    R\u1ee7i ro l\u00e0 lu\u00f4n c\u00f3 ta kh\u00f4ng th\u1ec3 n\u00e9 tr\u00e1nh m\u00e0 ph\u1ea3i d\u1ef1 \u0111o\u00e1n tr\u01b0\u1edbc v\u00e0 ki\u1ec3m so\u00e1t nhi\u1ec1u nh\u1ea5t c\u00f3 th\u1ec3. K\u1ebf to\u00e1n kh\u00f4ng d\u00e1m c\u00f3 \u00fd ki\u1ebfn v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 DN. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p bi\u1ebft nh\u01b0ng v\u1eabn l\u00e0m \u0111\u1ea1i cho xong, d\u1eabn \u0111\u1ebfn nh\u1eefng r\u1ee7i ro r\u1ea5t l\u1edbn, m\u00e0 ch\u1ee7 DN nhi\u1ec1u khi c\u0169ng kh\u00f4ng l\u01b0\u1eddng h\u1ebft.<\/p>\n

    Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n v\u1eefng v\u00e0 c\u00f3 kinh nghi\u1ec7m s\u1ebd c\u1ea3nh b\u00e1o, t\u01b0 v\u1ea5n cho ch\u1ee7 DN n\u00ean l\u00e0m g\u00ec, kh\u00f4ng n\u00ean l\u00e0m g\u00ec v\u00e0 n\u1ebfu l\u00e0m th\u00ec r\u1ee7i ro c\u00f3 th\u1ec3 l\u00e0 th\u1ebf n\u00e0o. Ch\u1ee7 DN s\u1ebd c\u0103n c\u1ee9 v\u00e0o \u0111\u00f3 m\u00e0 quy\u1ebft \u0111\u1ecbnh.<\/p>\n

    Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/p>\n

    Theo Webketoan.vn<\/strong><\/em><\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    R\u1ee7i ro v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a t\u1ea1i\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 204\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf: L\u00e0 nguy c\u01a1 kh\u00f4ng tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf […]<\/p>\n","protected":false},"featured_media":13653,"template":"","article_category":[10],"class_list":["post-6871","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6871","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13653"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6871"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}