{"id":8594,"date":"2023-10-10T11:12:56","date_gmt":"2023-10-10T04:12:56","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8594"},"modified":"2025-11-27T11:32:15","modified_gmt":"2025-11-27T04:32:15","slug":"cac-cong-viec-ke-toan-can-lam-trong-thang-10-2023","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cac-cong-viec-ke-toan-can-lam-trong-thang-10-2023\/","title":{"rendered":"C\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m trong th\u00e1ng 10\/2023"},"content":{"rendered":"

\u0110\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i ho\u00e0n thi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c, gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n-thu\u1ebf. V\u1eady trong th\u00e1ng 10\/2023-b\u1eaft \u0111\u1ea7u qu\u00fd IV, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n? FTS s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i \u0111\u00e1p c\u00e2u h\u1ecfi tr\u00ean.<\/span><\/em><\/p>\n


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1.T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd 3\/2023<\/strong><\/h4>\n

C\u0103n c\u1ee9 \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/em> \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<\/em> v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em>, trong th\u00e1ng 10\/2023, doanh nghi\u1ec7p ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho Qu\u00fd III\/2023 nh\u01b0 sau:<\/span>
\n<\/span>Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd (bao g\u1ed3m c\u1ea3 t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 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).<\/span><\/p>\n

C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p:<\/span><\/p>\n

    \n
  • C\u0103n c\u1ee9 v\u00e0o BCTC v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd.\u00a0<\/span><\/li>\n
  • C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 sxkd, kinh doanh qu\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n l\u1eadp bctc qu\u00fd.<\/span><\/li>\n<\/ul>\n

    S\u1ed1 ti\u1ec1n thu\u1ebf t\u1ea1m n\u1ed9p:<\/span><\/p>\n

      \n
    • T\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 4 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m, n\u1ebfu kh\u00f4ng s\u1ebd ph\u1ea3i n\u1ed9p ti\u1ec1n n\u1ed9p ch\u1eadm t\u00ednh tr\u00ean \u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu<\/span><\/li>\n
    • S\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n theo n\u0103m.<\/span><\/li>\n<\/ul>\n

      Th\u1eddi h\u1ea1n: ch\u1eadm nh\u1ea5t 30\/10\/2023<\/strong><\/em><\/p>\n

      2. K\u00ea khai v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf GTGT theo th\u00e1ng, qu\u00fd<\/strong><\/h4>\n

      C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m A Kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020<\/strong><\/em> th\u00ec thu\u1ebf GTGT l\u00e0 lo\u1ea1i thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c k\u00ea khai theo th\u00e1ng. Ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p k\u00ea khai thu\u1ebf GTGT theo qu\u00fd nh\u01b0 sau:<\/span><\/p>\n

        \n
      • \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u1ee7y quy\u1ec1n khai th\u00e1c t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m trong th\u1eddi gian ch\u1edd x\u1eed l\u00fd khai thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.<\/span><\/li>\n
      • \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT n\u1ebfu c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/span><\/li>\n
      • \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, kinh doanh th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/span><\/li>\n
      • \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang khai thu\u1ebf theo th\u00e1ng n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai thu\u1ebf theo qu\u00fd v\u00e0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb thay \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf sang khai theo qu\u00fd \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n

        H\u1ed3 s\u01a1 khai thu\u1ebf GTGT: Doanh nghi\u1ec7p n\u1ed9p t\u1edd khai thu\u1ebf GTGT theo c\u00e1c m\u1eabu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC,<\/em> bao g\u1ed3m: m\u1eabu 01\/GTGT (\u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb); m\u1eabu 02\/GTGT (\u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf); m\u1eabu 03\/GTGT (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean GTGT \u2013 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd); m\u1eabu 04\/GTGT (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu); m\u1eabu 05\/GTGT tr\u01b0\u1eddng h\u1ee3p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng.
        \n<\/span>V\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<\/b>:<\/span><\/p>\n

          \n
        • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n khai theo th\u00e1ng: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/10\/2023 (th\u1ee9 S\u00e1u).<\/em><\/strong><\/span><\/li>\n
        • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n khai theo qu\u00fd: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/10\/2023 (th\u1ee9 Ba).<\/em><\/strong><\/span><\/li>\n<\/ul>\n

          3. K\u00ea khai v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf TNCN<\/strong><\/h4>\n
            \n
          • C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/em> th\u00ec n\u1ebfu trong th\u00e1ng 7, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh tr\u1ea3 l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i k\u00ea khai thu\u1ebf TNCN thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u00e1ng. N\u1ebfu doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd v\u00e0 l\u1ef1a ch\u1ecdn khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd th\u00ec kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n.<\/span><\/li>\n
          • C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/em> v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 44, kho\u1ea3n 1 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/em>. H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf TNCN theo th\u00e1ng ph\u1ea3i bao g\u1ed3m: T\u1edd khai thu\u1ebf TNCN theo m\u1eabu s\u1ed1 05\/KK-TNCN (quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo TT 80\/2021\/TT-BTC<\/em>)<\/span><\/li>\n<\/ul>\n

            Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1:<\/strong><\/p>\n