{"id":9174,"date":"2024-05-24T17:04:12","date_gmt":"2024-05-24T10:04:12","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9174"},"modified":"2025-11-07T13:34:43","modified_gmt":"2025-11-07T06:34:43","slug":"bao-cao-thue-la-gi-thoi-han-nop-va-cach-lam-bao-cao-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/bao-cao-thue-la-gi-thoi-han-nop-va-cach-lam-bao-cao-thue\/","title":{"rendered":"B\u00c1O C\u00c1O THU\u1ebe L\u00c0 G\u00cc? TH\u1edcI H\u1ea0N N\u1ed8P V\u00c0 C\u00c1CH L\u00c0M B\u00c1O C\u00c1O THU\u1ebe"},"content":{"rendered":"

 <\/p>\n

B\u00e1o c\u00e1o thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 m\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a b\u1ea5t k\u1ef3 m\u1ed9t \u0111\u01a1n v\u1ecb n\u00e0o c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean v\u00e0 \u0111\u1ecbnh k\u1ef3. V\u00ec v\u1eady, h\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u b\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec, c\u00e1ch l\u00e0m b\u00e1o c\u00e1o thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf theo quy \u0111\u1ecbnh nh\u00e9!<\/span><\/i><\/p>\n

1.B\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h5>\n

\"D\u1ecbch<\/p>\n

B\u00e1o c\u00e1o thu\u1ebf l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u m\u00e0 c\u00e1 nh\u00e2n, doanh nghi\u1ec7p ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c n\u1ed9p cho c\u01a1 quan thu\u1ebf li\u00ean quan \u0111\u1ec3 b\u00e1o c\u00e1o thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb, c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1c cho m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3. C\u00e1c b\u00e1o c\u00e1o n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i \u0111\u00f3ng ho\u1eb7c ho\u00e0n tr\u1ea3 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 lu\u1eadt l\u1ec7 v\u1ec1 thu\u1ebf.\u00a0<\/span><\/p>\n

B\u00e1o c\u00e1o thu\u1ebf kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c k\u00ea khai c\u00e1c h\u00f3a \u0111\u01a1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5. N\u00f3 c\u00f2n \u0111ang \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t c\u1ea7u n\u1ed1i gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c. B\u00e1o c\u00e1o thu\u1ebf gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, b\u00e1o c\u00e1o thu\u1ebf c\u00f3 t\u1ea7m quan tr\u1ecdng l\u1edbn v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u00fang h\u1ea1n. M\u1ed7i chi ti\u1ebft trong b\u00e1o c\u00e1o c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 x\u00e1c th\u1ef1c c\u1ea9n th\u1eadn.\u00a0<\/span><\/p>\n

2. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf?<\/strong><\/h5>\n

\"B\u00e1o<\/p>\n

N\u1ebfu doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf ch\u1eadm th\u1eddi h\u1ea1n s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, v\u00ec v\u1eady b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o thu\u1ebf tr\u01b0\u1edbc th\u1eddi h\u1ea1n. K\u1ebf to\u00e1n c\u00f3 nhi\u1ec7m v\u1ee5 ki\u1ec3m tra c\u00e1c th\u00f4ng tin b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 hay ch\u01b0a.\u00a0<\/span><\/p>\n

T\u00f9y v\u00e0o ph\u01b0\u01a1ng th\u1ee9c b\u00e1o c\u00e1o thu\u1ebf theo qu\u00fd hay theo th\u00e1ng, s\u1ebd quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf c\u1ee5 th\u1ec3. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    \n
  • \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o thu\u1ebf theo th\u00e1ng, th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p mu\u1ed9n nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo.\u00a0<\/span><\/li>\n
  • \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o thu\u1ebf theo qu\u00fd, th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p mu\u1ed9n nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y th\u1ee9 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo.\u00a0<\/span><\/li>\n<\/ul>\n

    Hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf tr\u1ef1c tuy\u1ebfn th\u00f4ng qua C\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf – B\u1ed9 T\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n

    3. Nh\u1eefng lo\u1ea1i thu\u1ebf m\u00e0 doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p:<\/strong><\/h5>\n

    Ngo\u00e0i nh\u1eefng k\u1ef3 b\u00e1o c\u00e1o b\u1ea5t th\u01b0\u1eddng th\u00ec b\u00e1o c\u00e1o thu\u1ebf s\u1ebd bao g\u1ed3m b\u00e1o c\u00e1o c\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh trong qu\u00e1 qu\u00e1 tr\u00ecnh kinh doanh v\u00e0 s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p g\u1ed3m c\u00f3:<\/span><\/p>\n

    Thu\u1ebf GTGT:<\/strong><\/p>\n

      \n
    • K\u00ea khai thu\u1ebf GTGT theo kh\u1ea5u tr\u1eeb;<\/span><\/li>\n<\/ul>\n
        \n
      • T\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT<\/span><\/li>\n
      • H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra m\u1eabu s\u1ed1 01-1\/GTGT.\u00a0<\/span><\/li>\n
      • B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o m\u1eabu s\u1ed1 01-2\/GTGT.\u00a0<\/span><\/li>\n
      • Bao g\u1ed3m c\u00e1c ph\u1ee5 l\u1ee5c kh\u00e1c n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n
          \n
        • K\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:<\/span><\/li>\n<\/ul>\n
            \n
          • Tr\u1ef1c ti\u1ebfp v\u1ec1 thu\u1ebf GTGT l\u00e0 t\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 03\/GTGT<\/span><\/li>\n
          • Tr\u1ef1c ti\u1ebfp v\u00e0o thu nh\u1eadp l\u00e0 t\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 04\/GTGT.\u00a0<\/span><\/li>\n
          • H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n h\u00e0ng m\u1eabu s\u1ed1 04-1\/GTGT.<\/span><\/li>\n<\/ul>\n

            Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/strong><\/p>\n

              \n
            • T\u1edd khai thu\u1ebf TNCN s\u1ed1 02\/KK-TNCN (d\u00e0nh cho c\u00f4ng ty tr\u1ea3 l\u01b0\u01a1ng)<\/span><\/li>\n
            • T\u1edd khai thu\u1ebf TNCN s\u1ed1 03\/KK-TNCN (d\u00e0nh cho doanh nghi\u1ec7p thanh to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\u2026.)<\/span><\/li>\n<\/ul>\n

              C\u1ea7n ch\u00fa \u00fd trong th\u00e1ng c\u00f3 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p >50.000.000 th\u00ec k\u00ea khai theo th\u00e1ng, kh\u00f4ng ph\u00e1t sinh, kh\u00f4ng ph\u1ea3i k\u00ea khai.\u00a0<\/span><\/p>\n

                \n
              • Ngo\u00e0i ra c\u00f2n c\u00f3 c\u00e1c b\u00e1o c\u00e1o thu\u1ebf TNCN theo m\u1eabu 02\/KK-TNCN v\u00e0 t\u1edd khai thu\u1ebf TNCN m\u1eabu 03\/KK-TNCN v\u00e0 t\u1edd khai thu\u1ebf TNCN m\u1eabu s\u1ed1 03\/KK – TNCN ho\u1eb7c m\u1eabu s\u1ed1 01\/ KK – TNCN v\u00e0 01\/KK-XS \u00e1p d\u1ee5ng cho t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 h\u00ecnh th\u1ee9c kinh doanh ph\u00f9 h\u1ee3p.\u00a0<\/span><\/li>\n
              • B\u00e1o c\u00e1o thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t TT\u0110B theo m\u1eabu s\u1ed1 01\/TT\u0110B, k\u00e8m theo \u0111\u00f3 l\u00e0 b\u1ea3ng k\u00ea thu\u1ebf theo m\u1eabu s\u1ed1 01\/TT\u0110B, b\u1ea3ng k\u00ea thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo m\u1eabu 01-2\/TT\u0110B n\u1ebfu c\u00f3.\u00a0<\/span><\/li>\n
              • Khai thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu 01\/TAIN v\u00e0 m\u1eabu s\u1ed1 01-1\/TBVMT.<\/span><\/li>\n<\/ul>\n

                Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)\u00a0<\/strong><\/p>\n

                \u0110\u1ec3 k\u00ea khai thu\u1ebf TNDN th\u00ec c\u00e1c doanh nghi\u1ec7p ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb li\u00ean quan ph\u00e1t sinh trong n\u0103m.\u00a0<\/span><\/p>\n

                B\u00e1o c\u00e1o thu\u1ebf TNDN th\u01b0\u1eddng \u0111\u01b0\u1ee3c k\u00ea khai theo h\u00ecnh th\u1ee9c theo qu\u00fd. Nh\u01b0 v\u1eady, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf TNDN mu\u1ed9n nh\u1ea5t v\u00e0o ng\u00e0y 30 c\u1ee7a qu\u00fd ti\u1ebfp theo.\u00a0<\/span><\/p>\n

                4. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u00e0m b\u00e1o c\u00e1o thu\u1ebf:<\/b><\/h5>\n

                D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh c\u00e1c c\u00e1ch l\u00e0 b\u00e1o c\u00e1o thu\u1ebf theo qu\u00fd nh\u01b0 sau:<\/span><\/p>\n

                L\u1eadp t\u1edd khai thu\u1ebf GTGT:<\/span><\/p>\n

                B\u1ea3n k\u00ea thu\u1ebf GTGT kh\u1ea5u tr\u1eeb d\u00f9ng m\u1eabu 01\/GTGT:\u00a0<\/span><\/p>\n

                  \n
                • B\u1ea3ng k\u00ea t\u00e0i kho\u1ea3n c\u1ee7a h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: PL01-2\/GTGT.\u00a0<\/span><\/li>\n
                • B\u1ea3ng h\u00f3a \u0111\u01a1n k\u00ea khai h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra: PL01-1\/GTGT<\/span><\/li>\n
                • C\u00e1c b\u1ea3ng k\u00ea ph\u1ee5 l\u1ee5c kh\u00e1c n\u1ebfu c\u00f3:<\/span><\/li>\n<\/ul>\n

                  a. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/b><\/p>\n

                  K\u00ea khai thu\u1ebf TNCN theo qu\u00fd m\u1eabu s\u1ed1 02\/KK-TNCN.<\/span><\/p>\n

                    \n
                  • Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, tr\u00fang th\u01b0\u1edfng th\u00ec k\u00ea khai n\u1ed9p t\u1edd khai theo m\u1eabu s\u1ed1 03\/KK-TNCN h\u00e0ng qu\u00fd.\u00a0<\/span><\/li>\n
                  • Tr\u01b0\u1eddng h\u1ee3p trong qu\u00fd doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (t\u1ee9c l\u00e0 kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p) th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i khai thu\u1ebf.\u00a0<\/span><\/li>\n
                  • Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo qu\u00fd th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf TNCN ch\u1eadm nh\u1ea5t 30 c\u1ee7a th\u00e1ng sau qu\u00fd (v\u00ed d\u1ee5 qu\u00fd III l\u00e0 ng\u00e0y 30-10-2022).<\/span><\/li>\n<\/ul>\n

                    b. H\u1ed3 s\u01a1 khai thu\u1ebf TNCN t\u1ea1m t\u00ednh qu\u00fd:<\/b><\/p>\n

                      \n
                    • T\u1edd khai thu\u1ebf TNDN h\u00e0ng qu\u00fd m\u1eabu 01A\/TNDN.<\/li>\n<\/ul>\n
                        \n
                      • T\u1edd khai thu\u1ebf TNDN h\u00e0ng qu\u00fd theo m\u1eabu 01B\/TNDN<\/li>\n<\/ul>\n
                          \n
                        • Th\u1eddi h\u1ea1n khai thu\u1ebf v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 (ho\u1eb7c 31) c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean sau qu\u00fd.<\/li>\n<\/ul>\n
                            \n
                          • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p gia h\u1ea1n n\u1ed9p thu\u1ebf TNDN trong qu\u00fd I\/2013 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 16\/2013\/TT-BTC ng\u00e0y 08-02-2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNDN c\u1ee7a qu\u00fd I\/2013 v\u00e0 qu\u00fd IV\/2013 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30-10-2013.\u00a0<\/span><\/li>\n<\/ul>\n

                            c. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:<\/strong><\/p>\n

                            \"C\u00e1ch<\/p>\n

                            B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 30-4, qu\u00fd II n\u1ed9p 30-7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t 30-10, qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 30-1 n\u0103m sau.\u00a0<\/span><\/p>\n

                            5. Nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n l\u01b0u \u00fd khi l\u00e0m b\u00e1o c\u00e1o theo qu\u00fd ?<\/strong><\/h5>\n

                            D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n l\u01b0u \u00fd khi l\u00e0m b\u00e1o c\u00e1o thu\u1ebf m\u00e0 c\u00e1c k\u1ebf to\u00e1n thu\u1ebf c\u00f3 th\u1ec3 tham kh\u1ea3o qua:<\/span><\/p>\n

                              \n
                            • S\u1eafp x\u1ebfp c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo s\u1ed1 l\u01b0\u1ee3ng v\u00e0 theo quy tr\u00ecnh ng\u00e0y th\u00e1ng.\u00a0<\/span><\/li>\n
                            • Khi h\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c \u0111\u00e2u l\u00e0 h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.\u00a0<\/span><\/li>\n
                            • Khi l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u00ean sao ch\u00e9p th\u00eam v\u00e0i b\u1ea3n \u0111\u1ec3 tr\u00e1nh th\u1ea5t tho\u00e1t kh\u00f4ng \u0111\u00e1ng c\u00f3.\u00a0<\/span><\/li>\n
                            • N\u1ed9p h\u1ed3 s\u01a1 c\u1ea9n th\u1eadn h\u00e0ng th\u00e1ng v\u00e0 ki\u1ec3m tra k\u1ef9.\u00a0<\/span><\/li>\n
                            • K\u1ebf to\u00e1n h\u00e0ng th\u00e1ng n\u00ean h\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 ch\u1ec9nh s\u1eeda tr\u01b0\u1edbc khi cung c\u1ea5p d\u1eef li\u1ec7u v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.\u00a0<\/span><\/li>\n
                            • X\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.\u00a0<\/span><\/li>\n
                            • Quy\u1ebft to\u00e1n tr\u01b0\u1edbc thu\u1ebf TNDN \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf TNDN ch\u00eanh l\u1ec7ch t\u1eeb \u0111\u00f3 l\u1eadp b\u00fat to\u00e1n x\u1eed l\u00fd s\u1ed1 thu\u1ebf TNDN ch\u00eanh l\u1ec7ch v\u00e0 chuy\u1ec3n sang l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/span><\/li>\n
                            • M\u1ed9t th\u00e1ng ph\u1ea3i c\u00e2n \u0111\u1ed1i t\u1ea5t c\u1ea3 c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 thu\u1ebf, chi ph\u00ed, ph\u00fac l\u1ee3i\u2026.\u0111\u1ec3 cu\u1ed1i n\u0103m kh\u00f4ng g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c BCTC.\u00a0<\/span><\/li>\n<\/ul>\n

                              Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 c\u00e1ch l\u00e0m b\u00e1o c\u00e1o thu\u1ebf. Ngo\u00e0i vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c ki\u1ebfn th\u1ee9c, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i c\u00f3 nghi\u1ec7p v\u1ee5 v\u00e0 k\u1ef9 n\u0103ng x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 g\u1eb7p ph\u1ea3i \u0111\u1ec3 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

                              [wpforms id=”2108″]<\/p>\n","protected":false},"excerpt":{"rendered":"

                                B\u00e1o c\u00e1o thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 m\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a b\u1ea5t k\u1ef3 m\u1ed9t \u0111\u01a1n v\u1ecb n\u00e0o c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean v\u00e0 \u0111\u1ecbnh k\u1ef3. V\u00ec v\u1eady, h\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u b\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec, c\u00e1ch l\u00e0m b\u00e1o c\u00e1o thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p […]<\/p>\n","protected":false},"featured_media":13473,"template":"","article_category":[],"class_list":["post-9174","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/9174","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\/13473"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9174"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}