{"id":7557,"date":"2022-10-28T15:59:48","date_gmt":"2022-10-28T08:59:48","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7557"},"modified":"2025-11-11T13:47:28","modified_gmt":"2025-11-11T06:47:28","slug":"nhung-nguyen-tac-vang-can-luu-y-khi-quyet-toan-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-nguyen-tac-vang-can-luu-y-khi-quyet-toan-thue\/","title":{"rendered":"Nh\u1eefng nguy\u00ean t\u1eafc v\u00e0ng c\u1ea7n l\u01b0u \u00fd khi quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"<p>Theo quy\u1ebft \u0111\u1ecbnh s\u1ed1 1404\/Q\u0110-TCT v\u1ec1 quy tr\u00ecnh thanh tra thu\u1ebf th\u00ec h\u00e0ng n\u0103m c\u00e1c chi c\u1ee5c thu\u1ebf s\u1ebd l\u00ean danh s\u00e1ch nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i thanh tra, quy\u1ebft to\u00e1n thu\u1ebf, th\u00f4ng th\u01b0\u1eddng c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, c\u00f3 d\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n s\u1ebd \u0111\u1ee9ng \u0111\u1ea7u danh s\u00e1ch, ti\u1ebfp \u0111\u00f3 l\u00e0 nh\u1eefng doanh nghi\u1ec7p l\u1edbn hay nh\u1eefng doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng B\u1eca PH\u1ea0T NHI\u1ec0U gi\u1ed1ng nh\u01b0 nh\u1eefng l\u1ea7n quy\u1ebft to\u00e1n tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, nh\u01b0 b\u00e0i vi\u1ebft tr\u01b0\u1edbc 1ketoan.com c\u00f9ng m\u1ecdi ng\u01b0\u1eddi t\u00ecm ra c\u00e2u tr\u1ea3 l\u1eddi c\u1ee7a c\u00e2u h\u1ecfi:\u00a0\u201cBao nhi\u00eau n\u0103m n\u00ean quy\u1ebft to\u00e1n thu\u1ebf m\u1ed9t l\u1ea7n?\u201d\u00a0doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng k\u1ebf ho\u1ea1ch quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a m\u00ecnh.<\/p>\n<p>Khi Chi c\u1ee5c thu\u1ebf c\u00f3 danh s\u00e1ch ch\u00ednh th\u1ee9c th\u00ec s\u1ebd th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p v\u1ec1 th\u1eddi gian, k\u1ebf ho\u1ea1ch, n\u1ed9i dung quy\u1ebft to\u00e1n.\u00a0Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o\u00a0quy\u1ebft to\u00e1n thu\u1ebf, l\u00e0 K\u1ebf to\u00e1n, b\u1ea1n s\u1ebd ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 t\u1ed1t nh\u1ea5t v\u00e0 gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c v\u1edbi c\u01a1 quan thu\u1ebf s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch, k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh. \u0110\u1ec3 l\u00e0m t\u1ed1t, K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng nguy\u00ean t\u1eafc v\u00e0ng sau:<\/p>\n<h4><strong>1. T\u1eadn d\u1ee5ng tri\u1ec7t \u0111\u1ec3 kho\u1ea3ng th\u1eddi gian<\/strong><\/h4>\n<p>Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o Quy\u1ebft to\u00e1n thu\u1ebf, vi\u1ec7c \u0111\u1ea7u ti\u00ean k\u1ebf to\u00e1n c\u1ea7n l\u00e0m l\u00e0 d\u1ef1a v\u00e0o n\u1ed9i dung y\u00eau c\u1ea7u Quy\u1ebft to\u00e1n, K\u1ebf to\u00e1n c\u00f9ng c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan r\u00e0 so\u00e1t, ki\u1ec3m tra to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 theo n\u1ed9i dung ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf n\u00eau t\u1ea1i Th\u00f4ng b\u00e1o.<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>: H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng qu\u00e1 l\u1ed9n x\u1ed9n, be b\u00e9t, c\u00e1i m\u1ea5t c\u00e1i c\u00f2n, c\u00e1i c\u00f2n c\u00f3 c\u00e1i sai c\u00e1i \u0111\u00fang =&gt; K\u1ebf to\u00e1n c\u1ea7n\u00a0l\u1eadp b\u1ea3ng note c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n gi\u1ea3i quy\u1ebft, t\u00f9y s\u1ed1 l\u01b0\u1ee3ng c\u00e1c v\u1ea5n \u0111\u1ec1 v\u00e0 th\u1eddi gian c\u00f2n l\u1ea1i (t\u00ednh t\u1edbi khi quy\u1ebft to\u00e1n).\u00a0N\u1ebfu k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea3m th\u1ea5y kh\u00f4ng \u0111\u1ee7 th\u1eddi gian t\u1edbi th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 th\u1ec3 c\u00f3 2 ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft.<\/p>\n<p>\u2013\u00a0<strong>Ph\u01b0\u01a1ng \u00e1n 1<\/strong>:\u00a0Thu\u00ea d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u00e1c \u0110\u1ea1i l\u00fd thu\u1ebf c\u00f3 \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1eddi gian theo quy \u0111\u1ecbnh.<\/p>\n<p>\u2013\u00a0<strong>Ph\u01b0\u01a1ng \u00e1n 2<\/strong>:\u00a0C\u1ea7n k\u00e9o d\u00e0i th\u1eddi gian \u0111\u1ec3 ho\u00e0n thi\u1ec7n c\u00e1c n\u1ed9i dung c\u1ea7n quy\u1ebft to\u00e1n, b\u1ea1n c\u1ea7n d\u00f9ng k\u1ebf \u201cHO\u00c3N BINH\u201d b\u1eb1ng c\u00e1ch th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u1edbi c\u00e1n b\u1ed9 thu\u1ebf v\u00e0 l\u00e0m c\u00f4ng v\u0103n \u0111\u1ea9y l\u00f9i l\u1ea1i l\u1ecbch quy\u1ebft to\u00e1n.<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>:\u00a0H\u1ed3 s\u01a1 doanh nghi\u1ec7p t\u1ea1m \u201c\u1ed5n\u201d th\u00ec k\u1ebf to\u00e1n c\u00f9ng c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan ho\u00e0n thi\u1ec7n n\u1ed1t nh\u1eefng h\u1ed3 s\u01a1 c\u00f2n thi\u1ebfu, s\u1eafp x\u1ebfp in \u1ea5n c\u1ea9n th\u1eadn th\u00e0nh t\u1eebng m\u1ee5c v\u00e0 l\u01b0u tr\u1eef \u0111\u1ec3 s\u1eb5n s\u00e0ng quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<h4><strong>2. R\u00e0 so\u00e1t, ki\u1ec3m tra l\u1ea1i 1 tu\u1ea7n tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n<\/strong><\/h4>\n<p>Khi \u0111\u00e3 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 t\u1ea1m \u1ed5n theo c\u00e1c v\u1ea5n \u0111\u1ec1 trong th\u00f4ng b\u00e1o quy\u1ebft to\u00e1n, b\u1ea1n kh\u00f4ng n\u00ean ch\u1ee7 quan m\u00e0 c\u1ea7n ph\u1ea3i ki\u1ec3m tra l\u1ea1i 1 tu\u1ea7n tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n cho ch\u1eafc ch\u1eafn l\u00e0 m\u00ecnh \u0111\u00e3 chu\u1ea9n b\u1ecb \u201ct\u1ed1t nh\u1ea5t\u201d cho cu\u1ed9c thanh tra, quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p>B\u1ea1n n\u00ean ki\u1ec3m tra theo th\u1ee9 t\u1ef1 v\u00e0 t\u1ef1 \u0111\u1ed1i chi\u1ebfu theo t\u1eebng m\u1ee5c nh\u01b0 sau:<\/p>\n<p>\u2013\u00a0<strong>Ho\u00e1 \u0111\u01a1n GTGT<\/strong>: S\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1, \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a to\u00e0n b\u1ed9 c\u00e1c h\u00f3a \u0111\u01a1n GTGT, kh\u00f4ng nh\u00e0u n\u00e1t, t\u1ea9y x\u00f3a, n\u1ed9i dung c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00fang, s\u1ed1 ti\u1ec1n, bi\u1ec3u thu\u1ebf\u2026.Ti\u1ebfp \u0111\u00f3 t\u1edbi b\u1ea3ng k\u00ea mua v\u00e0o b\u00e1n ra c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a k\u00e8m ch\u1ee9ng t\u1eeb. Nh\u1edb l\u01b0\u1edbt l\u1ea1i c\u00e1c ti\u00eau th\u1ee9c v\u00e0 ch\u1eef k\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7, ch\u00fa \u00fd d\u1ea5u b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i.<\/p>\n<p>\u2013\u00a0<strong>Qu\u1ef9 ti\u1ec1n m\u1eb7t<\/strong>:<\/p>\n<p>+ Ki\u1ec3m tra xem \u0111\u00e3 c\u00f3 b\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ch\u01b0a? Ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 = S\u1ed5 qu\u1ef9 = C\u00e2n \u0111\u1ed1i ph\u00e1t sinh = L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n<p>+ Tr\u00ean s\u1ed5 qu\u1ef9 c\u00f3 th\u1eddi \u0111i\u1ec3m n\u00e0o b\u1ecb \u00e2m kh\u00f4ng? C\u00f3 kho\u1ea3n tr\u1ea3 ti\u1ec1n cho ho\u00e1 \u0111\u01a1n n\u00e0o &gt; 20 tri\u1ec7u kh\u00f4ng? V\u00ec n\u1ebfu chi cho ho\u00e1 \u0111\u01a1n&gt; 20 tri\u1ec7u ph\u1ea3i chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/p>\n<p>+ Ki\u1ec3m tra l\u01b0\u1ee3ng ti\u1ec1n vay so v\u1edbi t\u1ed3n qu\u1ef9 t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n. V\u00ec th\u01b0\u1eddng khi t\u1ed3n qu\u1ef9 c\u00f2n nhi\u1ec1u m\u00e0 v\u1eabn \u0111i vay th\u00ec c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i cao. C\u00e2u h\u1ecfi thu\u1ebf \u0111\u01b0a ra l\u00e0 \u201cT\u1ea1i sao ti\u1ec1n m\u1eb7t c\u00f2n nhi\u1ec1u nh\u01b0 v\u1eady m\u00e0 v\u1eabn \u0111i vay\u201d =&gt; Ph\u1ea3i ch\u1eafc ch\u1eafn c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh doanh nghi\u1ec7p c\u1ea7n m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n l\u1edbn \u0111\u1ec3 chi ng\u1eafn h\u1ea1n trong t\u01b0\u01a1ng lai =&gt; n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7\u00a0 h\u1ed3 s\u01a1 th\u00ec n\u00ean lo\u1ea1i ra tr\u01b0\u1edbc \u0111\u1ec3 kh\u1ecfi r\u1eafc r\u1ed1i sau n\u00e0y<\/p>\n<p>\u2013\u00a0<strong>T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong>:<\/p>\n<p>+ T\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a c\u00f4ng ty d\u00f9ng \u0111\u1ec3 thanh to\u00e1n, giao d\u1ecbch \u0111\u1ea3m b\u1ea3o \u0111\u00e3 n\u1ed9p m\u1eabu 08.<\/p>\n<p>+ Ch\u1eafc ch\u1eafn \u0111\u1ea3m b\u1ea3o S\u1ed1 d\u01b0 tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng = S\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng \/ t\u1edd sao k\u00ea \/ Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n.<\/p>\n<p>\u2013 Kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p:<\/p>\n<p>+ C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 cu\u1ed1i n\u0103m (\u0111\u1ed1i v\u1edbi nh\u1eefng KH, NCC c\u00f2n n\u1ee3).<\/p>\n<p>+ Ki\u1ec3m tra \u0111i\u1ec1u kho\u1ea3n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh nh\u01b0: thanh to\u00e1n, nghi\u1ec7m thu, h\u1ed3 s\u01a1, giao h\u00e0ng,\u2026. C\u00f3 th\u1ef1c hi\u1ec7n \u0111\u00fang kh\u00f4ng?<\/p>\n<p>\u2013\u00a0<strong>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>:<\/p>\n<p>+ Ki\u1ec3m tra ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 khi t\u0103ng gi\u1ea3m t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u1ee7 ch\u01b0a?<\/p>\n<p>+ \u0110\u00e3 \u0111\u0103ng k\u00fd tr\u00edch kh\u1ea5u hao v\u1edbi c\u01a1 quan thu\u1ebf ch\u01b0a ? (C\u00f3 m\u1ed9t s\u1ed1 chi c\u1ee5c thu\u1ebf v\u1eabn y\u00eau c\u1ea7u c\u00e1i n\u00e0y).<\/p>\n<p>+ Ki\u1ec3m tra b\u1ea3ng tr\u00edch kh\u1ea5u hao v\u1ec1 nguy\u00ean gi\u00e1, th\u1eddi gian, s\u1ed1 ti\u1ec1n tr\u00edch \u0111\u00e3 \u0111\u00fang ch\u01b0a?<\/p>\n<p>+ Ki\u1ec3m tra s\u1ed1 d\u01b0 tr\u00ean b\u1ea3ng tr\u00edch kh\u1ea5u hao th\u00e1ng 12 c\u00f3 b\u1eb1ng s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n 211; 214 kh\u00f4ng?<\/p>\n<p>\u2013\u00a0<strong>Thu\u1ebf<\/strong>:<\/p>\n<p>+ T\u1edd khai, b\u00e1o c\u00e1o qu\u00fd, n\u0103m c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a?<\/p>\n<p>+ C\u00e1c gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 th\u1eddi gian?<\/p>\n<p>\u2013\u00a0<strong>H\u1ed3 s\u01a1 lao \u0111\u1ed9ng<\/strong>:\u00a0ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 sau:<\/p>\n<p>+ L\u00fd l\u1ecbch, th\u00f4ng tin \u1ee9ng vi\u00ean c\u00f4ng ch\u1ee9ng;<\/p>\n<p>+ H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u c\u00f4ng ty;<\/p>\n<p>+ B\u1ea3n photo b\u1eb1ng c\u1ea5p, ch\u1ee9ng ch\u1ec9 li\u00ean quan (c\u00f4ng ch\u1ee9ng c\u00e0ng t\u1ed1t);<\/p>\n<p>+ Quy\u1ebft \u0111\u1ecbnh c\u00e1 nh\u00e2n\/ nh\u00f3m ng\u01b0\u1eddi: quy\u1ebft \u0111\u1ecbnh th\u01b0\u1edfng, ph\u1ea1t, th\u00f4i vi\u1ec7c, b\u1ed5 nhi\u1ec7m\u2026<\/p>\n<p>+ S\u1ed5 b\u1ea3o hi\u1ec3m;<\/p>\n<p>\u2013\u00a0<strong>L\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/strong>:<\/p>\n<p>+ Ki\u1ec3m tra h\u1ed3 s\u01a1 lao \u0111\u1ed9ng, b\u1ea3ng t\u00ednh l\u01b0\u01a1ng \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 theo th\u1eddi gian v\u00e0\u00a0\u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd\u00a0ch\u01b0a?<\/p>\n<p>+ Ki\u1ec3m tra c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng \u0111\u00e3 \u0111\u00fang v\u00e0 n\u1ed9p ti\u1ec1n cho c\u01a1 quan b\u1ea3o hi\u1ec3m, c\u00f4ng \u0111o\u00e0n ch\u01b0a? Ph\u1ea3i c\u00f3 u\u1ef7 nhi\u1ec7m chi.<\/p>\n<p>+ Ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n<p>+ C\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng, ph\u1ea1t c\u1ee7a c\u00f4ng ty; \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, \u0111\u0103ng k\u00fd thang b\u1ea3ng l\u01b0\u01a1ng.<\/p>\n<p>\u2013\u00a0<strong>H\u1ed3 s\u01a1 c\u00f4ng ty ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7<\/strong>:<\/p>\n<p>+ \u0110\u0103ng k\u00fd kinh doanh;<\/p>\n<p>+ \u0110\u0103ng k\u00fd m\u1eabu d\u1ea5u;<\/p>\n<p>+ S\u1ed5 c\u1ed5 \u0111\u00f4ng;<\/p>\n<p>+ Bi\u00ean b\u1ea3n c\u00e1c cu\u1ed9c h\u1ecdp c\u1ed5 \u0111\u00f4ng v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan t\u1edbi c\u00f4ng ty: quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m gi\u00e1m \u0111\u1ed1c, Quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i ch\u1ec9 ti\u00eau n\u00e0o n\u00f3 tr\u00ean \u0111\u0103ng k\u00fd kinh doanh\u2026;<\/p>\n<p>+\u00a0 Quy ch\u1ebf, \u0111i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ty (n\u1ebfu c\u00f3);<\/p>\n<h4><strong>3. H\u1ee3p t\u00e1c \u2013 \u0111\u00fang l\u00fac \u2013 \u0111\u00fang vi\u1ec7c khi cung c\u1ea5p h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd<\/strong><\/h4>\n<p>\u2013 Tr\u01b0\u1edbc khi v\u00e0o quy\u1ebft to\u00e1n th\u00ec c\u00e1n b\u1ed9 thu\u1ebf s\u1ebd y\u00eau c\u1ea7u b\u1ea1n l\u1eadp m\u1ed9t danh s\u00e1ch c\u00e1c b\u1ea3ng bi\u1ec3u \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n (H\u1ecd \u0111\u01b0a danh s\u00e1ch b\u1ea3ng bi\u1ec3u, c\u00f3 c\u00e1i c\u00f3 m\u1eabu s\u1eb5n, c\u00f3 c\u00e1i kh\u00f4ng). B\u1ea1n ph\u1ea3i t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 m\u1eabu bi\u1ec3u trong danh s\u00e1ch h\u1ecd y\u00eau c\u1ea7u nh\u01b0ng d\u1ef1a v\u00e0o danh s\u00e1ch \u0111\u00f3 b\u1ea1n ph\u1ea3i c\u00e2n nh\u1eafc xem c\u00e1i n\u00e0o r\u00f5 r\u00e0ng, b\u1ea1n ch\u1eafc ch\u1eafn c\u00f3 th\u1ec3 gi\u1ea3i tr\u00ecnh c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ea5p ph\u1ea3i trong \u0111\u00f3 th\u00ec g\u1eedi tr\u01b0\u1edbc. N\u00ean g\u1eedi theo th\u1ee9 t\u1ef1 sau:<\/p>\n<p>+ B\u1ea3ng k\u00ea c\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra theo t\u1eebng n\u0103m. B\u1ea3ng k\u00ea \u0111\u1ea7u v\u00e0o b\u1ea1n n\u00ean c\u1ed1 g\u1eafng ghi r\u00f5 th\u1eddi giai th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n cho c\u00e1c ho\u00e1 \u0111\u01a1n l\u1edbn h\u01a1n 20 tri\u1ec7u.<\/p>\n<p>+\u00a0 B\u1ea3ng k\u00ea c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, c\u00f4ng tr\u00ecnh xu\u1ea5t ra;<\/p>\n<p>+ Danh s\u00e1ch c\u00f4ng nh\u00e2n vi\u00ean c\u00e1c n\u0103m: N\u00ean ghi c\u1ea3 th\u1eddi gian c\u1ee7a h\u1ee3p \u0111\u00f2ng, Th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf, Th\u00f4ng tin c\u00e1 nh\u00e2n;<\/p>\n<p>+ Danh s\u00e1ch kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p c\u00f2n c\u00f4ng n\u1ee3;<\/p>\n<p>+ Danh s\u00e1ch c\u00e1c kho\u1ea3n vay (n\u00ean g\u1eedi cu\u1ed1i c\u00f9ng);<\/p>\n<p>\u2013 Khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u g\u1eedi h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd th\u00ec k\u1ebf to\u00e1n n\u00ean g\u1eedi b\u1ea3n ph\u00f4 t\u00f4, h\u1ea1n ch\u1ebf g\u1eedi file m\u1ec1m.<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-7492\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/10\/ke-toan-7-300x191.png\" alt=\"\" width=\"300\" height=\"191\" \/><\/p>\n<p>\u0110\u0102NG K\u00dd NGAY V\u1edaI FTS \u00a0\u0110\u1ec2 NH\u1eacN T\u01af V\u1ea4N!<\/p>\n<p>Th\u00f4ng tin li\u00ean h\u1ec7:<\/p>\n<p>Hotline: 024 3748 0398<\/p>\n<p>Mail: info@fts.com.vn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Theo quy\u1ebft \u0111\u1ecbnh s\u1ed1 1404\/Q\u0110-TCT v\u1ec1 quy tr\u00ecnh thanh tra thu\u1ebf th\u00ec h\u00e0ng n\u0103m c\u00e1c chi c\u1ee5c thu\u1ebf s\u1ebd l\u00ean danh s\u00e1ch nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i thanh tra, quy\u1ebft to\u00e1n thu\u1ebf, th\u00f4ng th\u01b0\u1eddng c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, c\u00f3 d\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n s\u1ebd \u0111\u1ee9ng \u0111\u1ea7u danh s\u00e1ch, ti\u1ebfp [&hellip;]<\/p>\n","protected":false},"featured_media":13603,"template":"","article_category":[],"class_list":["post-7557","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7557","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\/13603"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7557"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}