{"id":8849,"date":"2023-12-26T16:33:11","date_gmt":"2023-12-26T09:33:11","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8849"},"modified":"2025-11-10T10:59:38","modified_gmt":"2025-11-10T03:59:38","slug":"cong-viec-ke-toan-can-thuc-hien-vao-dau-nam-tai-chinh","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cong-viec-ke-toan-can-thuc-hien-vao-dau-nam-tai-chinh\/","title":{"rendered":"C\u00d4NG VI\u1ec6C K\u1ebe TO\u00c1N C\u1ea6N TH\u1ef0C HI\u1ec6N V\u00c0O \u0110\u1ea6U N\u0102M T\u00c0I CH\u00cdNH"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><i><span style=\"font-weight: 400;\">M\u1ed7i n\u0103m t\u00e0i ch\u00ednh m\u1edbi b\u1eaft \u0111\u1ea7u, c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n tr\u1edf n\u00ean d\u1ed3n d\u1eadp h\u01a1n. Trong b\u00e0i vi\u1ebft n\u00e0y, FTS Accounting t\u1ed5ng h\u1ee3p t\u1edbi qu\u00fd b\u1ea1n \u0111\u1ecdc \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c ph\u1ea3i l\u00e0m trong th\u1eddi \u0111i\u1ec3m 3 th\u00e1ng \u0111\u1ea7u n\u0103m, bao g\u1ed3m c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, k\u00ea khai v\u00e0 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p b\u1eaft bu\u1ed9c kh\u00e1c.\u00a0<\/span><\/i><\/p>\n<p><b>1.K\u00ca KHAI V\u00c0 N\u1ed8P THU\u1ebe GTGT, TNCN.\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN l\u00e0 c\u00f4ng vi\u1ec7c h\u00e0ng k\u1ef3 m\u00e0 doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n. Trong th\u00e1ng 1 th\u00ec doanh nghi\u1ec7p c\u1ea7n k\u00ea khai thu\u1ebf GTGT, TNCN cho th\u00e1ng 12.2023 v\u00e0 qu\u00fd 4.2023 t\u00f9y thu\u1ed9c v\u00e0o k\u00ea khai th\u00e1ng ho\u1eb7c qu\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><b>2. K\u00ca KHAI N\u1ed8P B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH T\u00ccNH H\u00ccNH S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N.\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Theo Quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1,2,3 \u0110i\u1ec1u 29, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng trong k\u00ec trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi chia, t\u00e1ch, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, giao, b\u00e1n, kho\u00e1n, cho thi\u00ea doanh ngi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ebfn \u0111\u1ecba b\u00e0n kh\u00e1c \u0111\u1ecba b\u00e0n c\u01a1 quan thu\u1ebf \u0111ang qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>3. K\u00ca KHAI V\u00c0 N\u1ed8P THU\u1ebe THAY CHO C\u00c1 NH\u00c2N, H\u1ed8 KINH DOANH (N\u1ebeU C\u00d3)<\/b><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh chi tr\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng, tr\u1ea3 khuy\u1ebfn m\u1ea1i b\u1eb1ng ti\u1ec1n hi\u1ec7n v\u1eadt cho c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh th\u00ec ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1c c\u00e1c nh\u00e2n, h\u1ed9 kinh doanh n\u00e0y.\u00a0<\/span><\/p>\n<p><b>4. K\u00ca KHAI V\u00c0 N\u1ed8P L\u1ec6 PH\u00cd M\u00d4N B\u00c0I:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0o l\u00e0 m\u1ed9t kho\u1ea3n ph\u00ed thu\u1ed9c kho\u1ea3n thu c\u1ee7a Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i k\u00ea khai b\u00e0 n\u1ed9p v\u00e0o \u0111\u1ea7u m\u1ed7i n\u0103m, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p 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 v\u00e0 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/1 n\u0103m sau n\u0103m th\u00e0nh l\u1eadp ho\u1eb7c b\u1ea5t \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu trong n\u0103m doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i v\u1ec1 v\u1ed1n th\u00ec doanh nghi\u1ec7p ph\u1ea3i b\u1ed5 sung h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5y l\u00e0 ng\u00e0u 30\/1 n\u0103m sau n\u0103m ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 thay \u0111\u1ed5i m\u1ee9c n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i hay kh\u00f4ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i h\u00e0ng n\u0103m, th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 2024 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/1\/2024.<\/span><\/li>\n<\/ul>\n<p><b>5. N\u1ed8P B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH N\u0102M:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u00e1o c\u00e1o r\u1ea5t quan tr\u1ecdng m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp BCTC ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u00e0 c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan nh\u01b0 c\u01a1 quan Th\u1ed1ng k\u00ea, Ban qu\u1ea3n l\u00fd c\u00e1c khu c\u00f4ng nghi\u1ec7p (n\u1ebfu c\u00f3)&#8230; Th\u1eddi h\u1ea1n n\u1ed9p BCTC ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 3 sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n<p><b>6. K\u00ca KHAI QUY\u1ebeT TO\u00c1N V\u00c0 N\u1ed8P THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i k\u00e8m v\u1edbi vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p BCTC th\u00ec c\u00e1c doanh nghi\u1ec7p c\u00f2n k\u00ea khai v\u00e0 n\u1ed9p c\u00e1c quy\u1ebft to\u00e1n c\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh trong n\u0103m trong \u0111\u00f3 c\u00f3 thu\u1ebf TNDN:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n k\u00ea khai n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 3 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd n\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u1ea7n k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00ednh k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN g\u1eedi c\u01a1 qu\u00e1n thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong n\u0103m doanh nghi\u1ec7p c\u0169ng c\u1ea7n t\u1ea1m t\u00ednh v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN \u00edt nh\u1ea5t 4 qu\u00fd l\u00e0 t\u1eeb 80% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf qu\u00fd 4\/2023 l\u00e0 ng\u00e0y 30\/1\/2023. Khi quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u00e0 c\u00f3 ph\u00e1t sinh thu\u1ebf TNDN th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf TNDN ph\u00e1t sinh n\u1ebfu c\u00f3, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ea7n ph\u1ea3i n\u1ed9p th\u00eam l\u00e0 th\u1eddi h\u1ea1n doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>7. K\u00ca KHAI QUY\u1ebeT TO\u00c1N V\u00c0 N\u1ed8P THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f9ng v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNDN th\u00ec TNCN c\u0169ng l\u00e0 m\u1ed9t s\u1eafc thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n. N\u1ebfu doanh nghi\u1ec7p trong n\u0103m c\u00f3 ph\u00e1t sinh chi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e0n n\u0103m th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u01b0 khi quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u00e0 c\u00f3 ph\u00e1t sinh thu\u1ebf TNCN th\u00ec doanh nghi\u1ec7p c\u0169ng ph\u1ea3i n\u1ed9p \u0111\u1ee7 thu\u1ebf TNCN ph\u00e1t sinh n\u1ebfu c\u00f3, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf tr\u00f9ng v\u1edbi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN b\u00ean tr\u00ean.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>8. T\u1ea0O D\u1eee LI\u1ec6U K\u1ebe TO\u00c1N M\u1edaI 2024 V\u00c0 K\u1ebeT CHUY\u1ec2N L\u1ee2I NHU\u1eacN CH\u01afA PH\u00c2N PH\u1ed0I \u0110\u1ea6U N\u0102M:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi ngay t\u1ea1i ng\u00e0y 01\/01\/2024 \u0111\u1ec3 b\u1eaft \u0111\u1ea7u ghi nh\u1eadn k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh cho n\u0103m 2023.\u00a0<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Sau khi \u0111\u00e3 t\u1ea1o \u0111\u01b0\u1ee3c c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u1edbi t\u1eeb n\u0103m tr\u01b0\u1edbc th\u00ec doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u1ea7u n\u0103m (n\u1ebfu c\u00f3) v\u1ec1 t\u00e0i khaorn 4211 &#8220;L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d v\u00ec s\u1ed1 d\u01b0 l\u1ee3i nhu\u1eadn n\u0103m tr\u01b0\u1edbc \u0111ang \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean TK 4212 &#8220;L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d c\u1ee7a BCTC 2023.\u00a0<\/span><\/i><\/p>\n<p><b>9. K\u00ca KHAI THU\u1ebe GTGT, TNCN N\u0102M 2024:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai \u0111\u1ecbnh k\u00ec c\u00e1c s\u1eafc thu\u1ebf hay ph\u00e1t sinh nh\u01b0 thu\u1ebf GTGT, thu\u1ebf TNCN l\u00e0 m\u1ed9t \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c kh\u00f4ng th\u1ec3 thi\u1ebfu. Th\u1eddi h\u1ea1n k\u00ea khai c\u00e1c s\u1eafc thu\u1ebf GTGT, TNCN trong n\u0103m 2024:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT c\u00f3 th\u1ec3 k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd. N\u1ebfu doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc tr\u00ean 50 t\u1ef7 th\u00ec b\u1eaft bu\u1ed9c k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng. Th\u1eddi h\u1ea1n k\u00ea khai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng sau n\u1ebfu k\u00ea khai theo th\u00e1ng. Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp sau qu\u00fd.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN \u0111\u01b0\u1ee3c k\u00ea khai c\u00f9ng v\u1edbi thu\u1ebf GTGT nh\u01b0 n\u1ebfu tr\u00ean.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 ,th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf GTGT v\u00e0 TNCN c\u1ee7a th\u00e1ng 1\/2024 l\u00e0 ng\u00e0y\u00a0 20\/02\/2024 ho\u1eb7c k\u00ea khai cho qu\u00fd 1\/2024 l\u00e0 ng\u00e0y 02\/05\/2024.\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><b>10. TR\u00cdCH N\u1ed8P C\u00c1C KHO\u1ea2N B\u1eaeT BU\u1ed8C V\u1ec0 BHYT, BHXH, BHTN, KINH PH\u00cd C\u00d4NG \u0110O\u00c0N:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00edch n\u1ed9p ti\u1ec1n BHXH, BHYT, BHTN b\u1eaft bu\u1ed9c:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">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\/2024 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n \u0111\u00f3ng: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01\/2024 (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).<\/span><\/li>\n<\/ul>\n<p><em>Tr\u00edch n\u1ed9p kinh ph\u00ed C\u00f4ng \u0111o\u00e0n:\u00a0<\/em><\/p>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110 &#8211; CP, doanh nghi\u1ec7p tr\u00edch n\u1ed9p kinh ph\u00ed C\u00f4ng \u0111o\u00e0n cho th\u00e1ng 01\/2024 nh\u01b0 sau:<\/p>\n<p>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 BHXH 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 v\u00e0o ng\u00e0y 31\/01\/2024.<\/p>\n<p>M\u1ee9c \u0111\u00f3ng 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<p><em>FTS Accounting hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 nh\u1eefng c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7u n\u0103m \u0111\u00fang, \u0111\u1ee7, k\u1ecbp th\u1eddi gian theo quy \u0111inh c\u1ee7a ph\u00e1p lu\u1eadt. B\u00ean c\u1ea1nh t\u1ed5ng h\u1ee3p c\u00e1c ki\u1ebfn th\u1ee9c v\u1ec1 k\u1ebf to\u00e1n, FTS \u0111\u1ed3ng th\u1eddi ph\u00e1t tri\u1ec3n th\u00eam ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Nhanh tay \u0111\u0103ng k\u00fd Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1ea3i nghi\u1ec7p gi\u1ea3i ph\u00e1p nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/em><\/p>\n<ul>\n<li aria-level=\"1\"><b>T\u00edch h\u1ee3p HDDT tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>T\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Qu\u1ef9, b\u00e1n h\u00e0ng, Mua h\u00e0ng,\u00a0 Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh\u2026<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u, import, export d\u1eef li\u1ec7u t\u1eeb excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp li\u1ec7u ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.\u00a0<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n v\u00e0 thi\u1ebft k\u1ebf theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, t\u00f9y ch\u1ec9nh theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p.<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>T\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n cu\u1ed1i k\u00ec, t\u1ef1 \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>\u0110a d\u1ea1ng ti\u1ec1n t\u1ec7, \u0111a d\u1ea1ng ng\u00f4n ng\u1eef.<\/b><\/li>\n<li aria-level=\"1\"><strong>Qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u1eadp trung. C\u00e1c \u0111\u01a1n v\u1ecb con l\u00e0m vi\u1ec7c t\u1eeb xa qua m\u00f4i tr\u01b0\u1eddng m\u1ea1ng LAN ho\u1eb7c Internet.\u00a0<\/strong><\/li>\n<li aria-level=\"1\"><strong>Thi\u1ebft k\u00ea giao di\u1ec7n th\u00e2n thi\u1ec7n, d\u1ec5 s\u1eed d\u1ee5ng. C\u00f3 b\u1ed9 ph\u1eadn support h\u1ed7 tr\u1ee3 xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng.\u00a0<\/strong><\/li>\n<\/ul>\n<p>\u0110\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t!<\/p>\n<p>[wpforms id=&#8221;2108&#8243;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; M\u1ed7i n\u0103m t\u00e0i ch\u00ednh m\u1edbi b\u1eaft \u0111\u1ea7u, c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n tr\u1edf n\u00ean d\u1ed3n d\u1eadp h\u01a1n. Trong b\u00e0i vi\u1ebft n\u00e0y, FTS Accounting t\u1ed5ng h\u1ee3p t\u1edbi qu\u00fd b\u1ea1n \u0111\u1ecdc \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c ph\u1ea3i l\u00e0m trong th\u1eddi \u0111i\u1ec3m 3 th\u00e1ng \u0111\u1ea7u n\u0103m, bao g\u1ed3m c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, k\u00ea khai [&hellip;]<\/p>\n","protected":false},"featured_media":13513,"template":"","article_category":[10],"class_list":["post-8849","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\/8849","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\/13513"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8849"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}