{"id":7842,"date":"2023-01-07T09:39:51","date_gmt":"2023-01-07T02:39:51","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7842"},"modified":"2023-01-07T09:39:51","modified_gmt":"2023-01-07T02:39:51","slug":"nhung-cong-viec-ve-nhan-su-ke-toan-can-lam-ngay-trong-thang-01-2023","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-cong-viec-ve-nhan-su-ke-toan-can-lam-ngay-trong-thang-01-2023\/","title":{"rendered":"Nh\u1eefng c\u00f4ng vi\u1ec7c v\u1ec1 nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n c\u1ea7n l\u00e0m ngay trong th\u00e1ng 01\/2023"},"content":{"rendered":"

\"\"<\/p>\n

\u0110\u1ea7u n\u0103m m\u1edbi c\u00f3 r\u1ea5t nhi\u1ec1u c\u00f4ng vi\u1ec7c m\u00e0 k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 c\u1ea7n ch\u00fa \u00fd l\u00e0m \u0111\u1ec3 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c. B\u00e0i vi\u1ebft sau \u0111\u00e2y, C\u00f9ng FTS \u00a0note l\u1ea1i nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n l\u00e0m trong th\u00e1ng 1\/2023 gi\u00fap b\u1ea1n \u0111\u1ecdc nha!<\/strong><\/p>\n

1.T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd IV\/2022<\/h2>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP), doanh nghi\u1ec7p t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN) qu\u00fd IV tr\u1eeb tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

– Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

– Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP).<\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd (bao g\u1ed3m c\u1ea3 t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf TNDN cho \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh n\u01a1i c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c v\u1edbi n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh) v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

– S\u1ed1 ti\u1ec1n thu\u1ebf t\u1ea1m n\u1ed9p qu\u00fd IV: Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/p>\n

– Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd IV: ch\u1eadm nh\u1ea5t l\u00e0 th\u1ee9 Hai ng\u00e0y 30\/01\/2023 (c\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019).<\/p>\n

2.K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h2>\n

Trong th\u00e1ng 01\/2023, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 sau:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng: h\u1ea1n ch\u00f3t n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00e1ng 12\/2022 l\u00e0 ng\u00e0y 20\/01\/2023 (th\u1ee9 S\u00e1u).<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd: h\u1ea1n ch\u00f3t n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qu\u00fd IV\/2022 l\u00e0 v\u00e0o ng\u00e0y 31\/01\/2023 (th\u1ee9 Ba).<\/p>\n

(C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 44 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019)<\/p>\n

3.K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/h2>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 44 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng ho\u1eb7c theo qu\u00fd s\u1ebd ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong th\u00e1ng 01\/2023 nh\u01b0 sau:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p khai theo th\u00e1ng: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/01\/2023, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho th\u00e1ng 12\/2022.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p khai theo qu\u00fd: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01\/2023, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho qu\u00fd IV\/2022.<\/p>\n

4.Khai v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h2>\n

L\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc khai v\u00e0 n\u1ed9p theo n\u0103m, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

– Doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m sau n\u0103m th\u00e0nh l\u1eadp ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p trong n\u0103m c\u00f3 thay \u0111\u1ed5i v\u1ec1 v\u1ed1n th\u00ec ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 01 n\u0103m sau n\u0103m ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i).<\/p>\n

– Doanh nghi\u1ec7p n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i h\u1eb1ng n\u0103m. Th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2023 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01\/2023 (th\u1ee9 Hai).<\/p>\n

(C\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 8, kho\u1ea3n 1 \u0110i\u1ec1u 10 v\u00e0 kho\u1ea3n 9 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP)<\/p>\n

5.Tr\u00edch n\u1ed9p ti\u1ec1n BHXH, BHYT, BHTN b\u1eaft bu\u1ed9c<\/h2>\n

Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u00edch ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT) v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN) b\u1eaft bu\u1ed9c cho th\u00e1ng 01\/2023 nh\u01b0 sau:<\/p>\n

– Doanh nghi\u1ec7p tr\u00edch t\u1eeb ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng theo m\u1ee9c quy \u0111\u1ecbnh<\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng: chuy\u1ec3n c\u00f9ng m\u1ed9t l\u00fac ti\u1ec1n tr\u00edch \u0111\u00f3ng BHXH, BHYT, BHTN c\u1ee7a t\u1ea5t c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o t\u00e0i kho\u1ea3n chuy\u00ean thu c\u1ee7a c\u01a1 quan BHXH m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng ho\u1eb7c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– Th\u1eddi h\u1ea1n \u0111\u00f3ng: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01\/2023 (tr\u1eeb doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p).<\/p>\n

(C\u0103n c\u1ee9 \u0110i\u1ec1u 7, \u0110i\u1ec1u 16, kho\u1ea3n 1 \u0110i\u1ec1u 17 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 19 Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH n\u0103m 2017)<\/p>\n

6.Tr\u00edch n\u1ed9p kinh ph\u00ed C\u00f4ng \u0111o\u00e0n<\/h2>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP, doanh nghi\u1ec7p tr\u00edch n\u1ed9p kinh ph\u00ed C\u00f4ng \u0111o\u00e0n cho th\u00e1ng 01\/2023 nh\u01b0 sau:<\/p>\n

– Doanh nghi\u1ec7p \u0111\u00f3ng kinh ph\u00ed C\u00f4ng \u0111o\u00e0n m\u1ed7i th\u00e1ng m\u1ed9t l\u1ea7n c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, t\u1ee9c l\u00e0 c\u0169ng s\u1ebd \u0111\u00f3ng ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y 31\/01\/2023.<\/p>\n

– M\u1ee9c tr\u00edch \u0111\u00f3ng kinh ph\u00ed C\u00f4ng \u0111o\u00e0n: b\u1eb1ng 2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

7.B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh tai n\u1ea1n lao \u0111\u1ed9ng n\u0103m<\/h2>\n

C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 39\/2016\/N\u0110-CP, doanh nghi\u1ec7p g\u1eedi b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh tai n\u1ea1n lao \u0111\u1ed9ng n\u0103m 2022 v\u1ec1 S\u1edf Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i, n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 10\/01\/2023 nh\u01b0 sau:<\/p>\n

– B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c XII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 39\/2016\/N\u0110-CP.<\/p>\n

– B\u00e1o c\u00e1o g\u1eedi b\u1eb1ng m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y: tr\u1ef1c ti\u1ebfp, fax, \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n, th\u01b0 \u0111i\u1ec7n t\u1eed.<\/p>\n

8.Th\u00f4ng b\u00e1o v\u1ec1 t\u00ednh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng (n\u1ebfu c\u00f3) h\u1eb1ng th\u00e1ng<\/h2>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 28\/2015\/TT-BL\u0110TBXH, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng cho trung t\u00e2m d\u1ecbch v\u1ee5 vi\u1ec7c l\u00e0m n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 03\/01\/2023 n\u1ebfu s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p trong th\u00e1ng 12\/2022 c\u00f3 bi\u1ebfn \u0111\u1ed9ng (t\u0103ng ho\u1eb7c gi\u1ea3m).<\/p>\n

9.B\u00e1o c\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a n\u0103m tr\u01b0\u1edbc<\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh 28\/2015\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i b\u00e1o c\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a n\u0103m 2022 cho S\u1edf Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i tr\u01b0\u1edbc ng\u00e0y 15\/01\/2023.<\/p>\n

Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng c\u00f4ng vi\u1ec7c v\u1ec1 nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n n\u00eau tr\u00ean trong th\u00e1ng 01\/2023 \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ea7u n\u0103m m\u1edbi c\u00f3 r\u1ea5t nhi\u1ec1u c\u00f4ng vi\u1ec7c m\u00e0 k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 c\u1ea7n ch\u00fa \u00fd l\u00e0m \u0111\u1ec3 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c. B\u00e0i vi\u1ebft sau \u0111\u00e2y, C\u00f9ng FTS \u00a0note l\u1ea1i nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n l\u00e0m trong th\u00e1ng 1\/2023 gi\u00fap b\u1ea1n \u0111\u1ecdc nha! 1.T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd IV\/2022 C\u0103n c\u1ee9 \u0111i\u1ec3m b […]<\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[],"class_list":["post-7842","article","type-article","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7842","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=7842"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}