{"id":8409,"date":"2023-07-20T10:00:03","date_gmt":"2023-07-20T03:00:03","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8409"},"modified":"2025-11-26T17:00:24","modified_gmt":"2025-11-26T10:00:24","slug":"an-chi-bao-gom-nhung-loai-nao","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/an-chi-bao-gom-nhung-loai-nao\/","title":{"rendered":"\u1ea4N CH\u1ec8 BAO G\u1ed2M NH\u1eeeNG LO\u1ea0I N\u00c0O?"},"content":{"rendered":"<p style=\"text-align: justify;\">B\u1ea1n \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 \u1ea5n ch\u1ec9 l\u00e0 g\u00ec? C\u00f3 nh\u1eefng quy \u0111\u1ecbnh n\u00e0o v\u1ec1 \u1ea5n ch\u1ec9 thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf, nhi\u1ec1u nh\u00e2n vi\u00ean k\u1ebf to\u00e1n \u0111\u00e3 nghe \u0111\u1ebfn kh\u00e1i ni\u1ec7m \u1ea5n ch\u1ec9. \u0110\u1ec3 gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 n\u1ed9i dung, h\u00e3y c\u00f9ng FTS tham kh\u1ea3o qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/p>\n<ol>\n<li style=\"text-align: justify;\">\n<h3><strong>Kh\u00e1i ni\u1ec7m \u1ea5n ch\u1ec9<\/strong><\/h3>\n<p>Trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, \u1ea5n ch\u1ec9 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c thu\u1ebf g\u1ed3m c\u00f3 nh\u1eefng lo\u1ea1i v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong m\u1ee5c V v\u00e0 quy\u1ebft \u0111\u1ecbnh 747\/QD-TCT c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o n\u0103m 2015 v\u1ec1 quy tr\u00ecnh qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ee5c thu\u1ebf ban h\u00e0nh d\u00f9ng \u0111\u1ec3 qu\u1ea3n l\u00fd nh\u1eefng kho\u1ea3n thu\u1ebf, ph\u00ed, thu l\u1ec7 ph\u00ed kh\u00e1c nhau cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.S\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 l\u00e0 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5; l\u1eadp bi\u00ean lai thu\u1ebf, bi\u00ean lai ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed.<\/li>\n<li style=\"text-align: justify;\">\n<h3><strong>\u1ea4n ch\u1ec9 thu\u1ebf bao g\u1ed3m<\/strong><\/h3>\n<p>\u1ea4n ch\u1ec9 thu\u1ebf bao g\u1ed3m: c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n, c\u00e1c lo\u1ea1i bi\u00ean lai thu\u1ebf, c\u00e1c lo\u1ea1i bi\u00ean lai ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c lo\u1ea1i \u1ea5n ch\u1ec9 kh\u00e1c.<br \/>\n+ C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n: H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (bao g\u1ed3m c\u1ea3 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00f9ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan), H\u00f3a \u0111\u01a1n ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf GTGT, H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia, Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9: XKNB, Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd: HGDL, \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n, C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c (tem, v\u00e9, th\u1ebb, &#8230;)<br \/>\n+ Bi\u00ean lai thu\u1ebf g\u1ed3m: Bi\u00ean lai thu thu\u1ebf, bi\u00ean lai thu ti\u1ec1n ph\u1ea1t (c\u00f3 m\u1ec7nh gi\u00e1, kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1), ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; bi\u00ean lai thu ti\u1ec1n, Tem thu\u1ed1c l\u00e1 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 bi\u00ean lai&#8230;<br \/>\n+ Bi\u00ean lai ph\u00ed, l\u1ec7 ph\u00ed g\u1ed3m: C\u00e1c lo\u1ea1i bi\u00ean lai ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng m\u1ec7nh gi\u00e1; c\u00e1c lo\u1ea1i bi\u00ean lai ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1ec7nh gi\u00e1; Tem r\u01b0\u1ee3u \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd trong ch\u01b0\u01a1ng tr\u00ecnh Qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 nh\u01b0 bi\u00ean lai ph\u00ed, l\u1ec7 ph\u00ed.<br \/>\n+ \u1ea4n ch\u1ec9 kh\u00e1c g\u1ed3m: c\u00e1c lo\u1ea1i t\u1edd khai, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o&#8230;<\/li>\n<li>\n<h3 style=\"text-align: justify;\"><strong>C\u00e1c c\u01a1 quan thu\u1ebf c\u1ea5p<\/strong><\/h3>\n<p style=\"text-align: justify;\">T\u1ed5ng c\u1ee5c thu\u1ebf, C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf<\/p>\n<h3 style=\"text-align: justify;\"><strong>T\u1ed4NG K\u1ebeT<\/strong><\/h3>\n<p style=\"text-align: justify;\">S\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 l\u00e0 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5; l\u1eadp bi\u00ean lai thu\u1ebf, bi\u00ean lai ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">&gt;&gt;XEM TH\u00caM: <a href=\"https:\/\/fts.com.vn\/hot-nghi-dinh-44-2023-nd-cp-giam-thue-gtgt-xuong-8-tu-01-07-2023-den-31-12-2023\">[HOT] NGH\u1eca \u0110\u1ecaNH 44\/2023\/N\u0110-CP: GI\u1ea2M THU\u1ebe GTGT XU\u1ed0NG 8% T\u1eea 01\/07\/2023 \u0110\u1ebeN 31\/12\/2023\u00a0<\/a><br \/>\nC\u00f4ng ty FIRST TRUST SOLUTION cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p\u00a0 h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p, tr\u01b0\u1eddng h\u1ecdc \u0111a d\u1ea1ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-ke-toan-tap-trung-cong-ty-me-con\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p K\u1ebf To\u00e1n T\u1eadp Trung C\u00f4ng Ty M\u1eb9 Con<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/phan-mem-ke-toan-mien-phi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Ph\u1ea7n M\u1ec1m K\u1ebf To\u00e1n Mi\u1ec5n Ph\u00ed<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-ke-toan-doanh-nghiep-fdi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p K\u1ebf To\u00e1n Doanh Nghi\u1ec7p FDI<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-quan-tri-doanh-nghiep-fts-erp\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p Qu\u1ea3n Tr\u1ecb Doanh Nghi\u1ec7p FTS ERP<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/phan-mem-hoa-don-dien-tu\/\" target=\"_blank\" rel=\"noopener noreferrer\">Ph\u1ea7n M\u1ec1m Ho\u00e1 \u0110\u01a1n \u0110i\u1ec7n T\u1eed<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-quan-ly-chuoi-cua-hang\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p Qu\u1ea3n L\u00fd Chu\u1ed7i C\u1eeda H\u00e0ng<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-ke-toan-tap-trung-khoi-hcsn\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p K\u1ebf To\u00e1n T\u1eadp Trung Kh\u1ed1i HCSN<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-quan-ly-truong-hoc\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p Qu\u1ea3n L\u00fd Tr\u01b0\u1eddng H\u1ecdc<\/a><\/li>\n<li><a href=\"https:\/\/fts.com.vn\/giai-phap-erp-cho-doanh-nghiep-xang-dau-gas\/\" target=\"_blank\" rel=\"noopener noreferrer\">Gi\u1ea3i Ph\u00e1p ERP Cho Doanh Nghi\u1ec7p X\u0103ng D\u1ea7u, Gas<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">THAM KH\u1ea2O TH\u00caM CHI TI\u1ebeT T\u00cdNH N\u0102NG V\u00c0 QUY TR\u00ccNH NGHI\u1ec6P V\u1ee4\u00a0<a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">T\u1ea0I \u0110\u00c2Y<\/a><\/p>\n<p style=\"text-align: justify;\">FIRST TRUST SOLUTION \u2013 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n &amp; qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n<p style=\"text-align: justify;\">T\u1ea7ng 1, Lilama 10 Tower, T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng Trung V\u0103n, Qu\u1eadn Nam T\u1eeb Li\u00eam, H\u00e0 N\u1ed9i.<\/p>\n<p style=\"text-align: justify;\">Tel: 024 3748 0398 \u2013 Fax: 024 3748 0399<\/p>\n<p style=\"text-align: justify;\">Email: info@fts.com.vn<\/p>\n<p style=\"text-align: justify;\">LI\u00caN H\u1ec6:<\/p>\n<p style=\"text-align: justify;\">[wpforms id=&#8221;2108&#8243;]<\/p>\n<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ea1n \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 \u1ea5n ch\u1ec9 l\u00e0 g\u00ec? C\u00f3 nh\u1eefng quy \u0111\u1ecbnh n\u00e0o v\u1ec1 \u1ea5n ch\u1ec9 thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf, nhi\u1ec1u nh\u00e2n vi\u00ean k\u1ebf to\u00e1n \u0111\u00e3 nghe \u0111\u1ebfn kh\u00e1i ni\u1ec7m \u1ea5n ch\u1ec9. \u0110\u1ec3 gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 n\u1ed9i dung, h\u00e3y c\u00f9ng FTS tham kh\u1ea3o qua [&hellip;]<\/p>\n","protected":false},"featured_media":13530,"template":"","article_category":[14],"class_list":["post-8409","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-bao-hiem-phi-nhan-tho"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8409","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\/13530"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8409"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}