{"id":7828,"date":"2023-01-06T14:50:58","date_gmt":"2023-01-06T07:50:58","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7828"},"modified":"2023-01-06T14:50:58","modified_gmt":"2023-01-06T07:50:58","slug":"ke-toan-can-chuan-bi-nhung-gi-de-giai-trinh-khi-thanh-tra-kiem-tra-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ke-toan-can-chuan-bi-nhung-gi-de-giai-trinh-khi-thanh-tra-kiem-tra-thue\/","title":{"rendered":"K\u1ebe TO\u00c1N C\u1ea6N CHU\u1ea8N B\u1eca NH\u1eeeNG G\u00cc \u0110\u1ec2 GI\u1ea2I TR\u00ccNH KHI THANH TRA, KI\u1ec2M TRA THU\u1ebe"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>C\u00e1c l\u1ea7n thanh tra, ki\u1ec3m tra thu\u1ebf khi\u1ebfn doanh nghi\u1ec7p d\u1ec5 r\u01a1i v\u00e0o th\u1ebf b\u1ecb \u0111\u1ed9ng v\u00e0 lo l\u1eafng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c kh\u00f4ng hi\u1ec3u r\u00f5 n\u1ed9i dung, m\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u h\u01a1n v\u1ec1 thanh tra thu\u1ebf l\u00e0 g\u00ec? Ki\u1ec3m tra thu\u1ebf l\u00e0 g\u00ec? Thanh tra thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec?<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7831 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/9b2979d7-69c0-4bb0-a3cc-a17ccf243fb6-1024x646.jpg\" alt=\"\" width=\"1024\" height=\"646\" srcset=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/9b2979d7-69c0-4bb0-a3cc-a17ccf243fb6-1024x646.jpg 1024w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/9b2979d7-69c0-4bb0-a3cc-a17ccf243fb6-300x189.jpg 300w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/9b2979d7-69c0-4bb0-a3cc-a17ccf243fb6-768x485.jpg 768w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/9b2979d7-69c0-4bb0-a3cc-a17ccf243fb6-18x12.jpg 18w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/9b2979d7-69c0-4bb0-a3cc-a17ccf243fb6.jpg 1242w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><strong>1.Nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 ki\u1ec3m tra, thanh tra thu\u1ebf<\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ecbnh ngh\u0129a thanh tra, ki\u1ec3m tra thu\u1ebf theo kho\u1ea3n 5 \u0110i\u1ec1u 107 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 nh\u01b0 sau:<br \/>\n<em>\u201cVi\u1ec7c ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf nh\u1eb1m \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c n\u1ed9i dung c\u00e1c ch\u1ee9ng t\u1eeb, th\u00f4ng tin, h\u1ed3 s\u01a1 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 khai, n\u1ed9p, xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 quy<\/em>\u00a0<em>\u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/p>\n<p><strong>1.1 Ki\u1ec3m tra thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/p>\n<p>Ki\u1ec3m tra thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf mang t\u00ednh ch\u1ea5t th\u01b0\u1eddng xuy\u00ean ho\u1eb7c \u0111\u1ecbnh k\u1ef3, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<br \/>\nKi\u1ec3m tra thu\u1ebf th\u1ef1c hi\u1ec7n khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 gi\u00e1c th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung sai s\u00f3t \u0111\u00e3 ph\u00e1t hi\u1ec7n nh\u1eb1m ki\u1ec3m tra c\u00e1c th\u00f4ng tin, \u0111\u00e1nh gi\u00e1 s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<p><strong>1.2 Thanh tra thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/p>\n<p>Kh\u00e1c v\u1edbi ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<br \/>\nVi\u1ec7c thanh tra kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c l\u00ean k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1ea5t \u0111\u1ecbnh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:\u00a0<em>(Theo \u0110i\u1ec1u 113 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14)<\/em><\/p>\n<ul>\n<li>Khi c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf nh\u01b0:\u00a0tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/li>\n<li>\u0110\u1ec3 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng.<\/li>\n<li>Theo y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<li>Theo ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, k\u1ebft lu\u1eadn c\u1ee7a Thanh tra nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan kh\u00e1c c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ul>\n<p><strong>\u00a01.3 Kh\u00e1i qu\u00e1t quy tr\u00ecnh thanh ki\u1ec3m tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7829\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-06t07-11-40-511z-300x185.png\" alt=\"\" width=\"600\" height=\"371\" srcset=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-06t07-11-40-511z-300x185.png 300w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-06t07-11-40-511z-768x475.png 768w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-06t07-11-40-511z-18x12.png 18w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-06t07-11-40-511z.png 1024w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p><strong>2.M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 thanh ki\u1ec3m tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p<\/strong><\/p>\n<p>* C\u0103n c\u1ee9 Ph\u00e1p lu\u1eadt:<\/p>\n<p>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/p>\n<p>C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/p>\n<p>* Th\u1eddi gian, t\u1ea7n su\u1ea5t \u0111o\u00e0n thanh ki\u1ec3m tra thu\u1ebf t\u1edbi doanh nghi\u1ec7p l\u00e0m vi\u1ec7c<\/p>\n<p>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 bao nhi\u00eau l\u00e2u s\u1ebd ti\u1ebfn h\u00e0nh thanh ki\u1ec3m tra thu\u1ebf doanh nghi\u1ec7p 1 l\u1ea7n.<\/p>\n<p><em>\u0110i\u1ec1u 110 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH 14<\/em>\u00a0quy \u0111\u1ecbnh\u00a0c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thu\u1ebf\u00a0t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<em>(chi ti\u1ebft c\u00e1c b\u1ea1n t\u00ecm \u0111\u1ecdc).<\/em><\/p>\n<p>C\u00e1c doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u01a1\u0323c l\u01b0\u0323a cho\u0323n theo k\u00ea\u0301 hoa\u0323ch, chuy\u00ean \u0111\u00ea\u0300 n\u00ean s\u1ebd th\u1ef1c hi\u1ec7n thanh ki\u1ec3m tra thu\u1ebf kh\u00f4ng qu\u00e1 1 l\u1ea7n trong 1 n\u0103m.<\/p>\n<p>Th\u01b0\u1eddng l\u1ec7, v\u00e0o cu\u1ed1i n\u0103m, c\u00e1c chi c\u1ee5c thu\u1ebf s\u1ebd l\u00ean danh s\u00e1ch nh\u1eefng doanh nghi\u1ec7p n\u0103m t\u1edbi thu\u1ed9c di\u1ec7n ph\u1ea3i thanh tra, quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch tr\u00ean c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u1ee7 y\u1ebfu s\u1ebd l\u00e0 nh\u1eefng doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n, nh\u1eefng doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, ti\u1ebfp \u0111\u00f3 l\u00e0 nh\u1eefng doanh nghi\u1ec7p l\u1edbn, v\u1eeba v\u00e0 nh\u1ecf, si\u00eau nh\u1ecf\u2026<\/p>\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh tra thu\u1ebf\u00a0(<em>\u0110i\u1ec1u 113 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH 14<\/em>)<\/p>\n<p>* Nh\u1eadn Quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf<\/p>\n<p>Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf\u00a0ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c v\u00e0 th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. Tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf b\u00e3i b\u1ecf quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf\u00a0<em>(t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 110 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf)<\/em>.<\/p>\n<p>Ch\u1eadm nh\u1ea5t l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd,\u00a0quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf\u00a0ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra. Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 ch\u1eadm nh\u1ea5t l\u00e0 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf\u00a0<em>(t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 114 Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf)<\/em>.<\/p>\n<p>K\u1ec3 t\u1eeb l\u00fac nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh thanh \u2013 ki\u1ec3m tra thu\u1ebf, \u0111\u1ebfn tr\u01b0\u1edbc khi k\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u00e0m v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb l\u00f9i th\u1eddi gian ti\u1ebfn h\u00e0nh ki\u1ec3m tra n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng v\u00e0 thuy\u1ebft ph\u1ee5c.<\/p>\n<p>&gt;&gt;&gt; Tham kh\u1ea3o th\u00eam:<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><strong>3.Nh\u1eefng c\u00f4ng vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb cho vi\u1ec7c thanh ki\u1ec3m tra thu\u1ebf<\/strong><\/p>\n<p>Sau khi nh\u1eadn \u0111\u01b0\u1ee3c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n\u00a0chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1\u00a0nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7832 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/69682db4-434c-449d-baba-ef5aac2fef6f-1024x639.jpg\" alt=\"\" width=\"1024\" height=\"639\" srcset=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/69682db4-434c-449d-baba-ef5aac2fef6f-1024x639.jpg 1024w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/69682db4-434c-449d-baba-ef5aac2fef6f-300x187.jpg 300w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/69682db4-434c-449d-baba-ef5aac2fef6f-768x479.jpg 768w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/69682db4-434c-449d-baba-ef5aac2fef6f-18x12.jpg 18w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/69682db4-434c-449d-baba-ef5aac2fef6f.jpg 1242w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><strong><em>3.1. H\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty:<\/em><\/strong><\/p>\n<p>R\u00e0 so\u00e1t, ki\u1ec3m tra l\u1ea1i c\u00e1c h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty, c\u00e1c c\u00f4ng v\u0103n \u0111i v\u00e0 \u0111\u1ebfn li\u00ean quan \u0111\u1ebfn ph\u00e1p l\u00fd, thu\u1ebf.<\/p>\n<p><strong><em>3.2.\u00a0S\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb g\u1ed1c:\u00a0<\/em><\/strong><\/p>\n<p>S\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb g\u1ed1c h\u00e0ng th\u00e1ng theo th\u1ee9 t\u1ef1 trong B\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra \u0111\u00e3 n\u1ed9p h\u00e0ng th\u00e1ng\/qu\u00fd.<\/p>\n<p>M\u1ed7i b\u1ed9 ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u00e1t sinh (h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu thanh l\u00fd, phi\u1ebfu xu\u1ea5t nh\u1eadp kho\u2026). T\u1ea5t c\u1ea3 ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan.<\/p>\n<p><em>L\u01b0u \u00fd:<\/em>\u00a0C\u00e1c b\u1ea1n k\u1ebf to\u00e1n n\u00ean ki\u1ec3m so\u00e1t h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd, ch\u1ee9ng t\u1eeb \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi th\u1ef1c hi\u1ec7n thanh to\u00e1n, h\u1ea1ch to\u00e1n, tr\u00e1nh vi\u1ec7c cho chi tr\u01b0\u1edbc, cho c\u00e1n b\u1ed9 thanh to\u00e1n n\u1ee3, ho\u00e0n thi\u1ec7n ch\u1ee9ng t\u1eeb sau \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng\u00a0ch\u1ea1y theo \u0111\u1ec3 \u0111\u00f2i ch\u1ee9ng t\u1eeb\u2026<\/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 v\u00e0 s\u1eed d\u1ee5ng Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed H\u0110\u0110T<\/a><\/p>\n<p><strong><em>3.3. Ki\u1ec3m tra l\u1ea1i vi\u1ec7c h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m:<\/em><\/strong><\/p>\n<p>Tr\u00ean c\u01a1 s\u1edf ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c, c\u00e1c b\u1ea1n \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra l\u1ea1i vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 c\u00f3 s\u1ef1 so s\u00e1nh, \u0111\u1ed1i chi\u1ebfu song song.<\/p>\n<p><strong><em>3.4.\u00a0S\u1eafp x\u1ebfp b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p cho c\u01a1 quan\u00a0thu\u1ebf:<\/em><\/strong><\/p>\n<p>K\u1ebf to\u00e1n n\u00ean s\u1eafp x\u1ebfp theo n\u0103m. H\u1ed3 s\u01a1 ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c b\u00e1o c\u00e1o sau:<\/p>\n<p>\u2013 T\u1edd khai k\u00ea thu\u1ebf GTGT h\u00e0ng th\u00e1ng;<\/p>\n<p>\u2013 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n;<\/p>\n<p>\u2013 B\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd<\/p>\n<p>\u2013 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN, ho\u00e0n thu\u1ebf\u2026 theo t\u1eebng n\u0103m.<\/p>\n<p><strong><em>3.5. S\u1ed5 s\u00e1ch:<\/em><\/strong><\/p>\n<p>Ki\u1ec3m tra, s\u1eafp x\u1ebfp c\u00e1c s\u1ed5 s\u00e1ch\u00a0theo n\u0103m, in \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i s\u1ed5 s\u00e1ch theo quy \u0111\u1ecbnh.<\/p>\n<p><strong><em>3.6. S\u1eafp x\u1ebfp c\u00e1c h\u1ee3p \u0111\u1ed3ng\u00a0<\/em><\/strong><\/p>\n<p>S\u1eafp x\u1ebfp\u00a0h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra\u00a0ri\u00eang, theo tu\u1ea7n t\u1ef1 ph\u00e1t sinh.<\/p>\n<p>Ki\u1ec3m tra c\u00e1c bi\u00ean b\u1ea3n, gi\u1ea5y t\u1edd c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng n\u1ebfu c\u00f3: bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, c\u00e1c bi\u00ean b\u1ea3n b\u00e0n giao\u2026<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng:\u00a0bao g\u1ed3m\u00a0h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m; h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n c\u00f4ng vi\u1ec7c; c\u00e1c quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m, \u0111i\u1ec1u chuy\u1ec3n c\u00f4ng t\u00e1c, t\u0103ng l\u01b0\u01a1ng\u2026<\/p>\n<p>Ch\u00fa \u00fd s\u1eafp x\u1ebfp v\u00e0 chu\u1ea9n b\u1ecb c\u1ea3 h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 \u0111i k\u00e8m theo c\u00e1c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 k\u00fd.<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng giao kho\u00e1n c\u00f4ng vi\u1ec7c.<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng thu\u00ea ngo\u00e0i: thu\u00ea t\u00e0i s\u1ea3n, thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, thu\u00ea v\u1eadn chuy\u1ec3n\u2026<\/p>\n<p><strong><em>3.7. S\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng:<\/em><\/strong><\/p>\n<p>Ki\u1ec3m tra xem \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng h\u00e0ng n\u0103m hay ch\u01b0a.<\/p>\n<p><strong><em>3.8. C\u00e1c ki\u1ec3m tra kh\u00e1c<\/em><\/strong><\/p>\n<ul>\n<li>Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed5 s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n;<\/li>\n<li>Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh so v\u1edbi s\u1ed5 \u0111\u1ecbnh kho\u1ea3n: h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o v\u00e0 s\u1ed5 k\u1ebf to\u00e1n;<\/li>\n<li>Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng: \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111\u1ed1i chi\u1ebfu h\u1ebft c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng;<\/li>\n<li>Ki\u1ec3m tra c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3;<\/li>\n<li>Ki\u1ec3m tra d\u1eef li\u1ec7u nh\u1eadp v\u00e0 khai b\u00e1o thu\u1ebf gi\u1eefa h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 \u0111\u1ea7u ra v\u1edbi b\u1ea3ng k\u00ea khai thu\u1ebf;<\/li>\n<li>\u0110\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra c\u00f3 c\u00e2n \u0111\u1ed1i;<\/li>\n<li>Ki\u1ec3m tra ch\u1eef k\u00fd tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 hay ch\u01b0a;<\/li>\n<li>H\u1ed3 s\u01a1 c\u1ee7a nh\u00e2n vi\u00ean\u2026<\/li>\n<\/ul>\n<p><a href=\"https:\/\/fts.com.vn\/\">FTS<\/a> hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 gi\u00fap anh ch\u1ecb v\u00e0 c\u00e1c b\u1ea1n k\u1ebf to\u00e1n c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan, r\u00f5 n\u00e9t h\u01a1n v\u1ec1 quy tr\u00ecnh thanh ki\u1ec3m tra thu\u1ebf c\u0169ng nh\u01b0 c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 chu\u1ea9n b\u1ecb chu \u0111\u00e1o, k\u1ef9 l\u01b0\u1ee1ng cho \u0111\u1ee3t thanh ki\u1ec3m tra thu\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh. Nh\u1eefng n\u1ed9i dung m\u00e0 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb khi ti\u1ebfp nh\u1eadn thanh ki\u1ec3m tra l\u00e0 nh\u1eefng \u0111i\u1ec1u m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t ngay trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng. N\u1ebfu c\u00f3 th\u00eam s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00e1c ph\u1ea7n m\u1ec1m c\u00f4ng ngh\u1ec7 nh\u1ea5t l\u00e0 c\u00e1c ph\u1ea7n m\u1ec1m nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0 <a href=\"https:\/\/fts.com.vn\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS ERP<\/a> \u00a0k\u1ebf to\u00e1n s\u1ebd kh\u00f4ng g\u1eb7p ph\u1ea3i kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/p>\n<p><a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">Tham kh\u1ea3o Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS ERP t\u1ea1i \u0111\u00e2y!\u00a0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; C\u00e1c l\u1ea7n thanh tra, ki\u1ec3m tra thu\u1ebf khi\u1ebfn doanh nghi\u1ec7p d\u1ec5 r\u01a1i v\u00e0o th\u1ebf b\u1ecb \u0111\u1ed9ng v\u00e0 lo l\u1eafng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c kh\u00f4ng hi\u1ec3u r\u00f5 n\u1ed9i dung, m\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u h\u01a1n v\u1ec1 [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[],"class_list":["post-7828","article","type-article","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7828","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:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7828"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}