{"id":7811,"date":"2023-01-05T10:02:19","date_gmt":"2023-01-05T03:02:19","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7811"},"modified":"2025-11-11T10:44:38","modified_gmt":"2025-11-11T03:44:38","slug":"ke-toan-thue-va-nhung-cong-vien-can-lam","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ke-toan-thue-va-nhung-cong-vien-can-lam\/","title":{"rendered":"K\u1ebe TO\u00c1N THU\u1ebe V\u00c0 NH\u1eeeNG C\u00d4NG VI\u1ec6C C\u1ea6N L\u00c0M"},"content":{"rendered":"<p>K\u00ea\u0301 toa\u0301n thu\u00ea\u0301 la\u0300 m\u00f4\u0323t ph\u00e2\u0300n ha\u0300nh quan tro\u0323ng trong hoa\u0323t \u0111\u00f4\u0323ng k\u00ea\u0301 toa\u0301n cu\u0309a m\u00f4\u0303i doanh nghi\u00ea\u0323p. V\u1eady k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec v\u00e0 l\u00e0m g\u00ec ? Nh\u1eefng c\u00f4ng vi\u1ec7c v\u00e0 vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0o ? C\u00f9ng t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/p>\n<p><strong>1.K\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/p>\n<p>K\u1ebf\u00a0to\u00e1n thu\u1ebf l\u00e0 k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch c\u00e1c c\u00f4ng vi\u1ec7c, nhi\u1ec7m v\u1ee5 li\u00ean quan \u0111\u1ebfn\u00a0c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf v\u00e0 khai b\u00e1o thu\u1ebf\u00a0trong doanh nghi\u1ec7p. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 thu nh\u1eadp, t\u1eadp h\u1ee3p h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb mua v\u00e0o b\u00e1n ra, k\u00ea khai, n\u1ed9p thu\u1ebf, c\u00e2n \u0111\u1ed1i c\u00e1c chi ph\u00ed \u0111\u1ec3 t\u1ed1i \u01b0u c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p\u2026<\/p>\n<p>\u2013\u00a0 K\u1ebf to\u00e1n thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn ghi s\u1ed5 k\u1ebf to\u00e1n thu\u1ebf, l\u1eadp v\u00e0 qu\u1ea3n l\u00fd b\u00e1o c\u00e1o thu\u1ebf, BCTC.<\/p>\n<p>\u2013 K\u1ecbp th\u1eddi \u0111\u01b0a ra c\u00e1c ki\u1ebfn ngh\u1ecb, \u0111\u1ec1 xu\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang, kh\u00f4ng vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 Ph\u00e1p lu\u1eadt Thu\u1ebf m\u00e0 v\u1eabn t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c chi ph\u00ed cho doanh nghi\u1ec7p.<\/p>\n<p><em>* \u0110i\u1ec3m kh\u00e1c bi\u1ec7t r\u1ea5t l\u1edbn gi\u1eefa\u00a0k\u1ebf to\u00e1n thu\u1ebf\u00a0v\u00e0 c\u00e1c ch\u1ee9c v\u1ee5 k\u1ebf to\u00e1n kh\u00e1c trong doanh nghi\u1ec7p l\u00e0 K\u1ebf to\u00e1n thu\u1ebf<\/em>\u00a0<em>l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan c\u00f4ng quy\u1ec1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 th\u1ea9m quy\u1ec1n.<\/em><\/p>\n<p>Do v\u1eady, tr\u00e1ch nhi\u1ec7m k\u1ebf to\u00e1n thu\u1ebf l\u00e0 r\u1ea5t cao v\u00ec ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua v\u1ecb tr\u00ed n\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc. N\u1ebfu k\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng c\u00f3 \u0111\u1ee7 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c thu\u1ebf, ch\u00ednh s\u00e1ch v\u00e0 quy \u0111\u1ecbnh Ph\u00e1p lu\u1eadt th\u00ec s\u1ebd khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p nhi\u1ec1u r\u1ee7i ro khi c\u01a1 quan thu\u1ebf thanh, ki\u1ec3m tra.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, k\u1ebf to\u00e1n thu\u1ebf c\u0169ng c\u1ea7n l\u00e0 ng\u01b0\u1eddi c\u00f3 ch\u00ednh ki\u1ebfn, c\u00f3 \u00fd th\u1ee9c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u1ec3 c\u00f3 th\u1ec3 t\u01b0 v\u1ea5n cho K\u1ebf to\u00e1n tr\u01b0\u1edfng, Gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u1eefng sai ph\u1ea1m, r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p, l\u00e0 c\u1ea7u n\u1ed1i h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7818 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/8851b8d2-5b92-4327-ae7a-4bf26cc993a1.jpg\" alt=\"\" width=\"1024\" height=\"654\" \/><\/p>\n<p><strong>2.M\u1ed1i quan h\u1ec7 gi\u1eefa k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c<\/strong><strong>\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n kh\u00e1c trong ph\u00f2ng k\u1ebf to\u00e1n<\/strong><\/p>\n<p>+ K\u1ebf to\u00e1n thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng t\u1eeb K\u1ebf to\u00e1n b\u00e1n h\u00e0ng; ph\u1ea3n h\u1ed3i l\u1ea1i cho k\u1ebf to\u00e1n b\u00e1n h\u00e0ng v\u1ec1 c\u00e1c sai s\u00f3t ho\u1eb7c y\u00eau c\u1ea7u b\u1ed5 sung th\u00eam h\u1ed3 s\u01a1 b\u00e1n h\u00e0ng.<\/p>\n<p>+ K\u1ebf to\u00e1n thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb mua h\u00e0ng t\u1eeb K\u1ebf to\u00e1n mua h\u00e0ng; ph\u1ea3n h\u1ed3i l\u1ea1i cho cho k\u1ebf to\u00e1n mua h\u00e0ng v\u1ec1 c\u00e1c sai s\u00f3t ho\u1eb7c y\u00eau c\u1ea7u b\u1ed5 sung th\u00eam h\u1ed3 s\u01a1 mua h\u00e0ng.<\/p>\n<p>+ K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cung c\u1ea5p h\u1ed3 s\u01a1 l\u01b0\u01a1ng: h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng \u0111\u1ec3 k\u1ebf to\u00e1n thu\u1ebf ki\u1ec3m tra v\u00e0 ghi nh\u1eadn chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng. N\u1ebfu c\u00f3 sai s\u00f3t ho\u1eb7c c\u1ea7n b\u1ed5 sung h\u1ed3 s\u01a1, k\u1ebf to\u00e1n thu\u1ebf s\u1ebd b\u00e1o l\u1ea1i cho k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n<p>+ Ngo\u00e0i ra, k\u1ebf to\u00e1n thu\u1ebf c\u00f2n ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n kh\u00e1c: K\u1ebf to\u00e1n c\u00f4ng n\u1ee3, K\u1ebf to\u00e1n ng\u00e2n h\u00e0ng, K\u1ebf to\u00e1n qu\u1ef9, K\u1ebf to\u00e1n kho, K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh\u2026 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 k\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 tu\u00e2n th\u1ee7 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt.<\/p>\n<p>L\u01b0u \u00fd:\u00a0\u0110\u1ec3 tr\u1edf th\u00e0nh\u00a0K\u1ebf to\u00e1n thu\u1ebf\u00a0gi\u1ecfi vi\u1ec7c b\u1ed5 sung, trau d\u1ed3i c\u00e1c ki\u1ebfn th\u1ee9c li\u00ean quan \u0111\u1ebfn c\u00e1c v\u0103n b\u1ea3n lu\u1eadt v\u1ec1 thu\u1ebf, c\u0169ng nh\u01b0 c\u1eadp nh\u1eadt nh\u1eefng ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft. Danh m\u1ee5c c\u00e1c v\u0103n b\u1ea3n lu\u1eadt k\u1ebf to\u00e1n thu\u1ebf n\u00ean h\u1ecdc h\u1ecfi:<\/p>\n<ul>\n<li>Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u1eadn<\/li>\n<li>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/li>\n<li>Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/li>\n<li>Lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7822\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/aecc7bac-1186-4383-88ac-126f71340217-782x1024.jpg\" alt=\"\" width=\"400\" height=\"524\" \/><\/p>\n<p>V\u00e0 m\u1ed9t s\u1ed1 trang web c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf:<\/p>\n<p><a href=\"https:\/\/www.gdt.gov.vn\/\">www.gdt.gov.vn<\/a>: Trang web c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf<\/p>\n<p><a href=\"https:\/\/www.mof.gov.vn\/\">www.mof.gov.vn<\/a>: Trang web c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh<\/p>\n<p><a href=\"http:\/\/tracuuhoadon.gdt.gov.vn\/main.html\">http:\/\/tracuuhoadon.gdt.gov.vn<\/a> : Trang tra c\u1ee9u h\u00f3a \u0111\u01a1n c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf<\/p>\n<p><strong>3.M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/strong><\/p>\n<p><strong><em>3.1 C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ea7u n\u0103m<\/em><\/strong><\/p>\n<p>\u2013 Theo quy \u0111\u1ecbnh hi\u1ec7n nay, h\u00e0ng n\u0103m v\u00e0o th\u00e1ng 1 d\u01b0\u01a1ng l\u1ecbch k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u00e1t sinh trong n\u0103m:<\/p>\n<ul>\n<li>M\u1ee9c 1.000.000\u0111 cho c\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n;<\/li>\n<li>M\u1ee9c 2.000.000\u0111 cho c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng;<\/li>\n<li>M\u1ee9c 3.000.000\u0111 cho c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<\/ul>\n<p>Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/1 h\u00e0ng n\u0103m theo \u0110i\u1ec1u 18, N\u0110126\/2020\/N\u0110-CP, ngo\u00e0i ra c\u00e1c TH kh\u00e1c xem chi ti\u1ebft t\u1ea1i N\u0110126\/2020\/N\u0110-CP.<\/p>\n<p><strong><em>3.2. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf th\u01b0\u1eddng xuy\u00ean ph\u1ea3i l\u00e0m<\/em><\/strong><\/p>\n<p>M\u00f4 t\u1ea3 m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c m\u00e0 k\u1ebf to\u00e1n thu\u1ebf th\u01b0\u1eddng xuy\u00ean ph\u1ea3i l\u00e0m:<\/p>\n<p>\u2013 Thu th\u1eadp, t\u1eadp h\u1ee3p, x\u1eed l\u00fd v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. K\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i l\u00e0m t\u1ed1t ngay t\u1eeb kh\u00e2u thu th\u1eadp x\u1eed l\u00fd ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n s\u1ebd gi\u00fap k\u1ecbp th\u1eddi x\u1eed l\u00fd v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf chu\u1ea9n ch\u1ec9nh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 cho vi\u1ec7c k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf sau n\u00e0y.<\/p>\n<p>\u2013 Sau khi ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 thu th\u1eadp \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft th\u00ec k\u1ebf to\u00e1n thu\u1ebf ti\u1ebfn h\u00e0nh ghi s\u1ed5 k\u1ebf to\u00e1n thu\u1ebf. N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n mua v\u00e0o b\u00e1n ra th\u00ec c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC tr\u01b0\u1edbc khi k\u00ea khai.<\/p>\n<p><em>* C\u00e1ch nh\u1eadn di\u1ec7n v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb:<\/em><\/p>\n<p><em>\u2013 H\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p<\/em>:\u00a0H\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0110i\u1ec1u 22, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC g\u1ed3m:<\/p>\n<p>+ H\u00f3a \u0111\u01a1n gi\u1ea3 l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o theo m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c in, kh\u1edfi t\u1ea1o tr\u00f9ng s\u1ed1 c\u1ee7a c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n;<\/p>\n<p>+ H\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh;<\/p>\n<p>+ H\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u00e0m \u0111\u1ee7 th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh nh\u01b0ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng n\u1eefa; c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t sau khi \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh b\u00e1o m\u1ea5t v\u1edbi c\u01a1 quan v\u1ec1 thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp; h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 ng\u1eebng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf (c\u00f2n g\u1ecdi l\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf).<\/p>\n<p><em>\u2013 H\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7<\/em>:\u00a0H\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 khi n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7, xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>+ N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t n\u1ed9i dung kinh t\u1ebf ph\u00e1t sinh, kh\u00f4ng s\u1eeda ch\u1eefa, t\u1ea9y x\u00f3a. Vi\u1ebft c\u00f9ng m\u1ed9t lo\u1ea1i m\u00e0u m\u1ef1c kh\u00f4ng phai, gi\u1eefa c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ed1ng nh\u1ea5t.<\/p>\n<p>+ C\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed3m: Ng\u00e0y\/th\u00e1ng\/n\u0103m ph\u00e1t h\u00e0nh, t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, t\u00e0i kho\u1ea3n thanh to\u00e1n (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua. H\u00ecnh th\u1ee9c thanh to\u00e1n, th\u00f4ng tin h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n v\u1ecb t\u00ednh, \u0111\u01a1n gi\u00e1, s\u1ed1 ti\u1ec1n, ti\u1ec1n h\u00e0ng, thu\u1ebf su\u1ea5t, thu\u1ebf GTGT, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n. Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n, d\u1ea5u c\u1ee7a c\u00f4ng ty b\u00ean b\u00e1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a gi\u00e1m \u0111\u1ed1c th\u00ec c\u1ea7n c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n, \u0111\u00f3ng d\u1ea5u treo g\u00f3c b\u00ean tr\u00e1i h\u00f3a \u0111\u01a1n k\u00e8m ch\u1eef k\u00fd ng\u01b0\u1eddi \u1ee7y quy\u1ec1n;<\/p>\n<p>+ Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 c\u1ee7a Th\u00f4ng t\u01b0 39\/2014\/TT-BTC.<\/p>\n<p><em>\u2013 H\u00f3a \u0111\u01a1n h\u1ee3p l\u00fd<\/em>:\u00a0N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n c\u1ea7n ph\u1ea3i \u0111\u00fang th\u1ef1c t\u1ebf v\u00e0 th\u1ef1c s\u1ef1 c\u00f3 ph\u00e1t sinh, h\u00f3a \u0111\u01a1n ph\u1ea3i ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>&gt;&gt;&gt; \u0110\u1ecdc th\u00eam: <a href=\"https:\/\/fts.com.vn\/nhung-hanh-vi-vi-pham-phap-luat-ve-quan-ly-su-dung-hoa-don-dien-tu-va-hinh-thuc-xu-phat\/\">Nh\u1eefng h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd &amp; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a><\/p>\n<p>* Ngo\u00e0i ra, k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n c\u00f3 quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb khoa h\u1ecdc c\u0169ng nh\u01b0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o an to\u00e0n.<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u m\u1ec1m tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, c\u00e1c file h\u1ed3 s\u01a1 b\u1ea3n m\u1ec1m kh\u00e1c, k\u1ebf to\u00e1n c\u1ea7n sao l\u01b0u backup d\u1eef li\u1ec7u\u00a0 th\u01b0\u1eddng xuy\u00ean, n\u00ean c\u00f3 \u00edt nh\u1ea5t 2 n\u01a1i l\u01b0u tr\u1eef file h\u1ed3 s\u01a1 \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro m\u1ea5t d\u1eef li\u1ec7u.<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n b\u1ea3n c\u1ee9ng, k\u1ebf to\u00e1n c\u1ea7n s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 (t\u1ed1t nh\u1ea5t l\u00e0 th\u1ee9 t\u1ef1 \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u ho\u1eb7c \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a theo file m\u1ec1m), h\u1ed3 s\u01a1 l\u01b0u tr\u1eef c\u1ea7n \u0111\u00f3ng quy\u1ec3n, \u0111\u00f3ng th\u00f9ng v\u00e0 l\u01b0u c\u1ea9n th\u1eadn tr\u00e1nh gi\u00e1n, m\u1ed1i, \u1ea9m m\u1ed1c, ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu l\u00e0m BCTC cu\u1ed1i n\u0103m c\u0169ng nh\u01b0 cho thanh ki\u1ec3m tra thu\u1ebf.<\/p>\n<p><em>C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 12, 13, 14 Ngh\u1ecb \u0111\u1ecbnh 17\/2016\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u t\u1eeb 5 n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5, 10 n\u0103m \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 nh\u01b0 b\u1ea3ng k\u00ea, b\u1ea3ng t\u1ed5ng h\u1ee3p kh\u1ed1i l\u01b0\u1ee3ng mua b\u00e1n theo h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n mua v\u00e0o b\u00e1n ra, bi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110,\u2026 Ngo\u00e0i ra c\u00f2n c\u00e1c ch\u1ee9ng t\u1eeb l\u01b0u tr\u1eef v\u0129nh vi\u1ec5n trong su\u1ed1t v\u00f2ng \u0111\u1eddi c\u1ee7a doanh nghi\u1ec7p nh\u01b0 gi\u1ea5y ph\u00e9p kinh doanh, \u2026. Chi ti\u1ebft v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c xem t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP.<\/em><\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai theo th\u00e1ng:<\/em><\/p>\n<p>\u2013 Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai theo th\u00e1ng th\u00ec h\u00e0ng th\u00e1ng k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd qua trang https:\/\/thuedientu.gdt.gov.vn\/<\/p>\n<p>Danh s\u00e1ch t\u1edd khai g\u1ed3m:<\/p>\n<ol>\n<li>T\u1edd khai thu\u1ebf GTGT<\/li>\n<li>T\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng th\u00ec n\u1ed9p t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo th\u00e1ng).<\/li>\n<\/ol>\n<p><em>L\u01b0u \u00fd: N\u1ebfu doanh nghi\u1ec7p\u00a0KH\u00d4NG PH\u00c1T SINH CHI TR\u1ea2 THU NH\u1eacP CH\u1ecaU THU\u1ebe TNCN\u00a0th\u00ec\u00a0KH\u00d4NG PH\u1ea2I N\u1ed8P T\u1edc KHAI KH\u1ea4U TR\u1eea THU\u1ebe TNCN\u00a0c\u0103n c\u1ee9 v\u00e0o v\u0103n b\u1ea3n quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a T\u00f4ng C\u1ee5c Thu\u1ebf-C\u00f4ng v\u0103n s\u1ed1 2393\/TCT-DNNCN ban h\u00e0nh ng\u00e0y 01\/07\/2021.<\/em><\/p>\n<ol start=\"3\">\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng (\u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo th\u00e1ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27\u00a0Th\u00f4ng t\u01b0 39\/2014\/TT-BTC\u00a0 nh\u01b0 Doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m; doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf\u2026)<\/li>\n<\/ol>\n<p>L\u01b0u \u00fd:\u00a0Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai GTGT v\u00e0 TNCN v\u00e0 b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00e1ng l\u00e0 ng\u00e0y 20 h\u00e0ng th\u00e1ng c\u1ee7a th\u00e1ng sau ph\u00e1t sinh. \u0110\u1ed3ng th\u1eddi, n\u1ed9p ti\u1ec1n thu\u1ebf GTGT, TNCN v\u00e0 TNDN t\u1ea1m t\u00ednh c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai.<\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai theo qu\u00fd:<\/em><\/p>\n<p>Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai theo qu\u00fd th\u00ec h\u00e0ng qu\u00fd ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf theo qu\u00fd \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qua trang https:\/\/thuedientu.gdt.gov.vn\/<\/p>\n<p>Danh s\u00e1ch t\u1edd khai g\u1ed3m:<\/p>\n<ol>\n<li>T\u1edd khai thu\u1ebf GTGT<\/li>\n<li>T\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo qu\u00fd th\u00ec n\u1ed9p t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo qu\u00fd).\u00a0<em>T\u01b0\u01a1ng t\u1ef1, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh chi tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u0103n c\u1ee9 v\u00e0o C\u00f4ng v\u0103n s\u1ed1 2393\/TCT-DNNCN ban h\u00e0nh ng\u00e0y 01\/07\/2021 c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf.<\/em><\/li>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd<\/li>\n<\/ol>\n<p><em>L\u01b0u \u00fd:<\/em>\u00a0Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai GTGT v\u00e0 TNCN qu\u00fd l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo c\u1ee7a qu\u00fd ph\u00e1t sinh. Ri\u00eang b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd v\u1eabn l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng sau qu\u00fd ph\u00e1t sinh. \u0110\u1ed3ng th\u1eddi, n\u1ed9p ti\u1ec1n thu\u1ebf GTGT, TNCN v\u00e0 TNDN t\u1ea1m t\u00ednh c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai.<\/p>\n<p>C\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf t\u1eebng l\u1ea7n:<\/p>\n<p>T\u00f9y t\u1eebng lo\u1ea1i h\u00ecnh Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00eam c\u00e1c t\u1edd khai thu\u1ebf kh\u00e1c ho\u1eb7c theo t\u1eebng l\u1ea7n ph\u00e1t sinh. KTT ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p ti\u1ec1n cho c\u00e1c kho\u1ea3n thu\u1ebf n\u00e0y nh\u01b0: Thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t , Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, Thu\u1ebf GTGT, TNCN m\u00e0 t\u1ed5 ch\u1ee9c khai thay cho c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n\u2026<\/p>\n<p><strong><em>3.3 C\u00f4ng vi\u1ec7c, nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i l\u00e0m v\u00e0o cu\u1ed1i n\u0103m v\u00e0 khi c\u00f3 thanh ki\u1ec3m tra thu\u1ebf<\/em><\/strong><\/p>\n<p>\u2013 K\u1ebf to\u00e1n thu\u1ebf s\u1ebd c\u00f3 3 th\u00e1ng \u0111\u1ec3 l\u00e0m BCTC v\u00e0 quy\u1ebft to\u00e1n v\u1ec1 thu\u1ebf TNDN, quy\u1ebft to\u00e1n v\u1ec1 thu\u1ebf TNCN k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Trong th\u1eddi gian \u0111\u00f3 k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 t\u1edd khai \u0111\u00e3 k\u00ea khai, ki\u1ec3m tra l\u1ea1i c\u00e1c kho\u1ea3n chi ph\u00ed v\u00e0 d\u1ef1a v\u00e0o quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu l\u1ea1i c\u00e1c h\u1ed3 s\u01a1 \u0111i k\u00e8m ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u1eadp BCTC cu\u1ed1i n\u0103m.<\/p>\n<p>&gt;&gt;&gt; Xem th\u00eam b\u00e0i vi\u1ebft:<\/p>\n<p><a href=\"https:\/\/fts.com.vn\/nhung-luu-y-ve-thoi-han-nop-cac-loai-thue-cua-doanh-nghiep-nam-2022-de-tranh-bi-phat\/\">Nh\u1eefng l\u01b0u \u00fd v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t<\/a><\/p>\n<p><a href=\"https:\/\/fts.com.vn\/nghi-dinh-91-2022-nd-cp-sua-doi-bo-sung-nghi-dinh-126-2020-nd-cp-ve-quan-ly-thue\/\">Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP: s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd Thu\u1ebf<\/a><\/p>\n<p>\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0o c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p \u0111ang d\u1ea7n l\u00e0 xu h\u01b0\u1edbng c\u1ee7a th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 4.0. Hi\u1ec7n nay tr\u00ean th\u1ecb tr\u01b0\u1eddng, FTS \u0111ang \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 kh\u00e1 cao v\u1ec1 t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n. Tham kh\u1ea3o t\u1ea1i \u0111\u00e2y<\/p>\n<p><em>Danh s\u00e1ch c\u00e1c b\u00e1o c\u00e1o c\u1ea7n n\u1ed9p cu\u1ed1i n\u0103m g\u1ed3m:<\/em><\/p>\n<p>+ B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: T\u00f9y theo doanh nghi\u1ec7p c\u00e1c b\u1ea1n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u00e0o s\u1ebd c\u00f3 c\u00e1c b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng theo c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ban h\u00e0nh.<\/p>\n<p>B\u00e0i vi\u1ebft xin gi\u1edbi thi\u1ec7u b\u1ed9 BCTC cho c\u00e1c doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC.<\/p>\n<p><em>Theo th\u00f4ng t\u01b0 133\/2016 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m: (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c) g\u1ed3m:<\/em><\/p>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u2013 M\u1eabu s\u1ed1 B01a \u2013DNN ho\u1eb7c B01b \u2013 DNN<\/li>\n<li>B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u2013 M\u1eabu s\u1ed1 B02 \u2013 DNN<\/li>\n<li>Thuy\u1ebft minh B\u00e1o c\u00e1o T\u00e0i ch\u00ednh \u2013 M\u1eabu b\u1ed1 B09 -DNN<\/li>\n<li>B\u1ea3ng C\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh T\u00e0i kho\u1ea3n (M\u1eabu F01 \u2013DNN)<\/li>\n<li>B\u00e1o c\u00e1o L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u2013 M\u1eabu B03 \u2013DNN (B\u00e1o c\u00e1o kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch n\u1ed9p)<\/li>\n<\/ul>\n<p><em>Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t v\u1edbi TT133\/2016\/TT-BTC l\u00e0 \u201cB\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh\u201d \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cB\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u201d v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ed9p B\u1ea3ng C\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh T\u00e0i kho\u1ea3n. N\u1ed9i dung c\u00e1c b\u00e1o c\u00e1o g\u1ed3m:<\/em><\/p>\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n ( M\u1eabu s\u1ed1 B01- DN)<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ( M\u1eabu s\u1ed1 B02- DN)<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ( M\u1eabu s\u1ed1 B03- DN)<\/li>\n<li>B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ( M\u1eabu s\u1ed1 B09- DN)<\/li>\n<\/ul>\n<p>+ T\u1edd khai quy\u1ebft to\u00e1n v\u1ec1 thu\u1ebf TNDN<\/p>\n<p>+ T\u1edd khai quy\u1ebft to\u00e1n v\u1ec1 thu\u1ebf TNCN (n\u1ebfu trong n\u0103m c\u00f3 doanh nghi\u1ec7p ph\u00e1t sinh CHI TR\u1ea2 THU NH\u1eacP th\u00ec ph\u1ea3i quy\u1ebft to\u00e1n v\u1ec1 thu\u1ebf TNCN n\u1ebfu kh\u00f4ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n TNCN theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP).<\/p>\n<p>Khi doanh nghi\u1ec7p c\u00f3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ki\u1ec3m tra (c\u0103n c\u1ee9 v\u00e0o th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc), KTT ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, r\u00e0 so\u00e1t \u0111\u1ec3 tr\u00e1nh thi\u1ebfu\/sai s\u00f3t, chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p>KTT \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p l\u1ea1i BCTC c\u1ee7a n\u0103m sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf \u0111\u1ebfn ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p. KTT n\u00ean ghi ra c\u00e1c sai s\u00f3t v\u00e0 r\u1ee7i ro vi ph\u1ea1m c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng l\u00ean ph\u01b0\u01a1ng \u00e1n gi\u1ea3i tr\u00ecnh cho c\u01a1 quan thu\u1ebf.<\/p>\n<p>&gt;&gt;&gt; \u0110\u1ecdc th\u00eam: <a href=\"https:\/\/fts.com.vn\/cong-viec-ke-toan-can-lam-vao-cuoi-nam-tai-chinh-bao-gom-nhung-gi\/\">C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/p>\n<p><strong>4.T\u00f3m t\u1eaft quy tr\u00ecnh c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7817 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-05t02-41-06-101z.png\" alt=\"\" width=\"875\" height=\"523\" \/><\/p>\n<h6 style=\"text-align: center;\"><em>H\u00ecnh 4: T\u00f3m t\u1eaft quy tr\u00ecnh c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf<\/em><\/h6>\n<p>FTS mong r\u1eb1ng qua b\u00e0i vi\u1ebft n\u00e0y c\u00e1c b\u1ea1n \u0111\u00e3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u00e0 to\u00e1n di\u1ec7n h\u01a1n v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf. \u0110\u1ec3 gi\u00fap gi\u1ea3i ph\u00f3ng nh\u00e2n l\u1ef1c, gi\u1ea3m thi\u1ec3u kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 v\u1edbi ri\u00eang\u00a0k\u1ebf to\u00e1n thu\u1ebf\u00a0m\u00e0 c\u00f2n v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ph\u1ea7n h\u00e0nh, FTS \u0111\u00e3 ph\u00e1t tri\u1ec3n\u00a0Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS ERP v\u1edbi c\u00e1c t\u00ednh n\u0103ng v\u01b0\u1ee3t tr\u1ed9i:<\/p>\n<ul>\n<li>\u0110\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ea7n h\u00e0nh c\u00f4ng n\u1ee3, mua- b\u00e1n h\u00e0ng, nghi\u1ec7p v\u1ee5 kho\u2026<\/li>\n<li>H\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o,\u2026<\/li>\n<\/ul>\n<ul>\n<li>T\u00edch h\u1ee3p s\u1eb5n gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a th\u1eddi gian nh\u1eadp li\u1ec7u<\/li>\n<li>Truy c\u1eadp l\u00e0m vi\u1ec7c m\u1ecdi l\u00fac m\u1ecdi n\u01a1i qua Internet, gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n l\u00e0m vi\u1ec7c t\u1ea1i nh\u00e0 khi c\u00f3 d\u1ecbch.<\/li>\n<li>V\u00e0 r\u1ea5t nhi\u1ec1u t\u00ednh n\u0103ng kh\u00e1c\u2026.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/fts.com.vn\/lien-he\/\">Li\u00ean h\u1ec7<\/a> ngay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00ea\u0301 toa\u0301n thu\u00ea\u0301 la\u0300 m\u00f4\u0323t ph\u00e2\u0300n ha\u0300nh quan tro\u0323ng trong hoa\u0323t \u0111\u00f4\u0323ng k\u00ea\u0301 toa\u0301n cu\u0309a m\u00f4\u0303i doanh nghi\u00ea\u0323p. V\u1eady k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec v\u00e0 l\u00e0m g\u00ec ? Nh\u1eefng c\u00f4ng vi\u1ec7c v\u00e0 vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p quan tr\u1ecdng nh\u01b0 th\u1ebf n\u00e0o ? C\u00f9ng t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft [&hellip;]<\/p>\n","protected":false},"featured_media":13567,"template":"","article_category":[10],"class_list":["post-7811","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\/7811","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\/13567"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7811"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}