{"id":117,"date":"2018-08-14T15:23:17","date_gmt":"2018-08-14T15:23:17","guid":{"rendered":"http:\/\/ketoan.khowebseotop.vn\/?p=117"},"modified":"2018-08-14T15:23:17","modified_gmt":"2018-08-14T15:23:17","slug":"cac-cong-viec-co-ban-cua-ke-toan-thue","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/ketoan2011\/cac-cong-viec-co-ban-cua-ke-toan-thue\/","title":{"rendered":"C\u00e1c c\u00f4ng vi\u1ec7c c\u01a1 b\u1ea3n c\u1ee7a K\u1ebf to\u00e1n thu\u1ebf"},"content":{"rendered":"<p>K\u1ebf to\u00e1n thu\u1ebf l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 thi\u1ebfu trong m\u1ecdi lo\u1ea1i h\u00ecnh c\u1ee7a doanh nghi\u1ec7p, tuy nhi\u00ean c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i l\u00e0m trong doanh nghi\u1ec7p kh\u00f4ng qu\u00e1 ph\u1ee9c t\u1ea1p v\u00ec g\u1ea7n nh\u01b0 m\u1ecdi vi\u1ec7c \u0111\u1ec1u ph\u1ea3i\u00a0 l\u00e0m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf.<\/p>\n<p>V\u00ec v\u1eady c\u00e1c b\u1ea1n mu\u1ed1n l\u00e0m t\u1ed1t \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t ng\u01b0\u1eddi k\u1ebf to\u00e1n thu\u1ebf th\u00ec tr\u01b0\u1edbc h\u1ebft ph\u1ea3i th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadp v\u00e0 am hi\u1ec3u c\u00e1c s\u1eafc thu\u1ebf, lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh m\u1edbi nh\u1ea5t, v\u00e0 r\u1ea5t c\u1ea7n s\u1ef1 kh\u00e9o l\u00e9o \u0111\u1ec3 v\u1eadn d\u1ee5ng c\u00e1c th\u00f4ng t\u01b0 ngh\u1ecb \u0111\u1ecbnh m\u1ed9t c\u00e1ch linh ho\u1ea1t.<\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng m\u00f4 t\u1ea3 v\u1ec1 c\u00f4ng vi\u1ec7c c\u1ee7a\u00a0<strong>k\u1ebf to\u00e1n thu\u1ebf<\/strong>\u00a0c\u1ee5 th\u1ec3 c\u1ea7n ph\u1ea3i l\u00e0m :<\/p>\n<h4>C\u00e1c c\u00f4ng vi\u1ec7c ch\u00ednh<\/h4>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp th\u00ec k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n l\u1eadp t\u1edd khai\u00a0 thu\u1ebf m\u00f4n b\u00e0i v\u00e0o n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i cho c\u01a1 quan thu\u1ebf.<\/li>\n<li>H\u00e0ng ng\u00e0y t\u1eadp h\u1ee3p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh \u0111\u1ec3 theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n.<\/li>\n<li>Cu\u1ed1i th\u00e1ng l\u1eadp b\u00e1o c\u00e1o\u00a0 thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf cho c\u01a1 quan thu\u1ebf(n\u1ebfu c\u00f3).<\/li>\n<li>H\u00e0ng qu\u00fd l\u00e0m b\u00e1o c\u00e1o thu\u1ebf th\u00e1ng c\u1ee7a qu\u00fd \u0111\u00f3 v\u00e0 b\u00e1o c\u00e1o qu\u00fd cho thu\u1ebf GTGT,thu\u1ebf TNCN, thu\u1ebf TNDN v\u00e0 b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/li>\n<li>Cu\u1ed1i n\u0103m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o thu\u1ebf cho th\u00e1ng cu\u1ed1i n\u0103m, b\u00e1o c\u00e1o thu\u1ebf TNDN qu\u00fd IV v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/li>\n<\/ul>\n<h4>Tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf:<\/h4>\n<ul>\n<li>Tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 ph\u00e1t sinh.<\/li>\n<li>Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n GTGT v\u1edbi b\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra<\/li>\n<li>Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu b\u1ea3ng k\u00ea khai h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u.<\/li>\n<li>H\u00e0ng th\u00e1ng l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a c\u00f4ng ty v\u00e0 ph\u00e2n lo\u1ea1i theo thu\u1ebf su\u1ea5t.<\/li>\n<li>H\u00e0ng th\u00e1ng l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a to\u00e0n c\u00f4ng ty theo t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 \u0111\u00e0u ra \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li>Theo d\u00f5i t\u00ecnh h\u00ecnh n\u1ed9p ng\u00e2n s\u00e1ch,t\u1ed3n \u0111\u1ecdng ng\u00e2n s\u00e1ch v\u00e0 ho\u00e0n thu\u1ebf c\u1ee7a c\u00f4ng ty.<\/li>\n<li>K\u1ebft h\u1ee3p c\u00f9ng k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o thu\u1ebf c\u1ee7a c\u00e1c c\u01a1 s\u1edf gi\u1eefa b\u00e1o c\u00e1o v\u1edbi quy\u1ebft to\u00e1n.<\/li>\n<li>L\u1eadp h\u1ed3 s\u01a1 \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, \u0111\u0103ng k\u00ed \u0111\u01a1n v\u1ecb ph\u00e1t sinh m\u1edbi ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m khi c\u00f3 ph\u00e1t sinh.<\/li>\n<li>L\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf khi c\u00f3 ph\u00e1t sinh.<\/li>\n<li>L\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p thu\u1ebf\u00a0 theo \u0111\u1ecbnh k\u00ec ho\u1eb7c \u0111\u1ed9t su\u1ea5t.<\/li>\n<li>Ki\u1ec3m tra, truy t\u00ecm\u00a0 c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 s\u1edf c\u00f3 li\u00ean quan.<\/li>\n<li>H\u1eb1ng th\u00e1ng \u0111\u00f3ng ch\u1ee9ng t\u1eeb b\u00e1o c\u00e1o thu\u1ebf c\u1ee7a c\u01a1 s\u1edf, to\u00e0n c\u00f4ng ty.<\/li>\n<li>Ki\u1ec3m tra, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thu\u1ebf \u0111\u1ec3 b\u00e1o c\u00e1o c\u1ee5c thu\u1ebf.<\/li>\n<li>L\u1eadp b\u1ea3ng k\u00ea danh s\u00e1ch d\u1ef1 tr\u1eef, b\u1ea3o qu\u1ea3n h\u00f3a \u0111\u01a1n thu\u1ebf GTGT\u00a0 theo\u00a0 th\u1eddi gian, th\u1ee9 t\u1ef1 s\u1ed1 quy\u1ec3n kh\u00f4ng \u0111\u1ec3 th\u1ea5t tho\u00e1t, h\u01b0 h\u1ecfng.<\/li>\n<li>C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c th\u00f4ng tin, ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 lu\u1eadt thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00f4ng ty.<\/li>\n<li>C\u1eadp nh\u1eadt, theo d\u00f5i t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng trao \u0111\u1ed5i h\u00f3a \u0111\u01a1n.<\/li>\n<li>Ch\u1ea5p h\u00e0nh nguy\u00ean t\u1eafc b\u1ea3o m\u1eadt.<\/li>\n<li>Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu bi\u00ean b\u1ea3n tr\u1ea3, nh\u1eadn h\u00e0ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh doanh thu b\u00e1o c\u00e1o thu\u1ebf k\u1ecbp th\u1eddi khi c\u00f3 ph\u00e1t sinh.<\/li>\n<\/ul>\n<h4>Quy\u1ec1n h\u1ea1n c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf :<\/h4>\n<ul>\n<li>\u0110\u1ec1 xu\u1ea5t h\u01b0\u1edbng x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ,ho\u1eb7c thanh hu\u1ef7 theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh .<\/li>\n<li>Nh\u1eadn x\u00e9t \u0111\u00e1nh gi\u00e1 khi c\u00f3 ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa b\u00e1o c\u00e1o thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n<\/li>\n<li>H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai b\u00e1o c\u00e1o thu\u1ebf theo \u0111\u00fang qui \u0111\u1ecbnh<\/li>\n<li>C\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn thu\u1ebf .<\/li>\n<\/ul>\n<p><b>Do \u0111\u00f3 m\u1ed9t k\u1ebf to\u00e1n thu\u1ebf khi b\u01b0\u1edbc v\u00e0o Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/b><\/p>\n<p>Tu\u1ef3 v\u00e0o th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a DN m\u00e0 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ea7y \u0111\u1ee7 hay khuy\u1ebft thi\u1ebfu c\u00e1c th\u00e0nh vi\u00ean k\u1ebf to\u00e1n. Tuy nhi\u00ean, \u0111\u1ea7y \u0111\u1ee7 hay khuy\u1ebft thi\u1ebfu th\u00ec v\u1ecb tr\u00ed\u00a0<strong>k\u1ebf to\u00e1n Thu\u1ebf\u00a0<\/strong>l\u00e0 kh\u00f4ng th\u1ec3 thi\u1ebfu t\u1ea1i DN. V\u1eady khi x\u00e9t c\u00f4ng vi\u1ec7c c\u1ee7a\u00a0<strong>K\u1ebf to\u00e1n Thu\u1ebf<\/strong>, ch\u00fang ta \u0111i theo tr\u00ecnh t\u1ef1 th\u1eddi gian.<\/p>\n<h4>H\u00e0ng Ng\u00e0y:<\/h4>\n<p>&#8211; Thu th\u1eadp, x\u1eed l\u00fd, s\u1eafp x\u1ebfp v\u00e0 l\u01b0u tr\u1eef c\u00e1c Ho\u00e1 \u0111\u01a1n, Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/p>\n<ul>\n<li>Thu th\u1eadp l\u00e0 g\u00ec? L\u00e0 t\u1eadp h\u1ee3p to\u00e0n b\u1ed9 ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh DN \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n<\/ul>\n<p>Trong DN: Ph\u00e1t sinh khi DN b\u00e1n h\u00e0ng ho\u00e1 cung \u1ee9ng d\u1ecbch v\u1ee5 cho KH, theo quy \u0111\u1ecbnh ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n\u2026 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ea7n thu th\u1eadp: Ho\u00e1 \u0111\u01a1n \u0111\u1ea7u ra, Phi\u1ebfu Xu\u1ea5t kho, Phi\u1ebfu thu, Gi\u1ea5y b\u00e1o C\u00f3,\u2026<\/p>\n<p>Ngo\u00e0i DN: Ph\u00e1t sinh khi DN \u0111i mua h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 v\u1ec1 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ec3 ghi nh\u1eadn TS mua, \u0111\u01b0a v\u00e0o l\u00e0m CP \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN\u2026 Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ea7n thu th\u1eadp: Ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o, Phi\u1ebfu Nh\u1eadp kho, Phi\u1ebfu Chi, Gi\u1ea5y b\u00e1o N\u1ee3,<\/p>\n<p>Ngo\u00e0i ra, c\u00e1c b\u1ea1n c\u1ea7n ph\u1ea3i thu th\u1eadp \u0111\u01b0\u1ee3c: H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf\/ \u0110\u01a1n \u0111\u1eb7t h\u00e0ng\/ Bi\u00ean b\u1ea3n thanh l\u00fd H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, B\u00e1o gi\u00e1, Phi\u1ebfu y\u00eau c\u1ea7u,\u2026.<\/p>\n<ul>\n<li>X\u1eed l\u00fd: l\u00e0 vi\u1ec7c ki\u1ec3m tra ph\u00e2n t\u00edch v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 v\u00e0 h\u1ee3p l\u00fd c\u1ee7a Ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/li>\n<\/ul>\n<p>&#8211; T\u00ednh H\u1ee3p Ph\u00e1p:<\/p>\n<ul>\n<li>Ho\u00e1 \u0111\u01a1n: ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ea1o theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh( TT39\/2014\/TT-BTC). L\u01b0u \u00fd v\u1edbi Ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in, \u0111\u1ec3 \u0111\u1ee7 t\u00ednh H\u1ee3p ph\u00e1p, tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n v\u1edbi C\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd DN.<\/li>\n<li>Phi\u1ebfu thu, phi\u1ebfu chi, phi\u1ebfu nh\u1eadp kho, xu\u1ea5t kho,\u2026 ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ea1o theo \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh c\u1ee7a Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n DN l\u1ef1a ch\u1ecdn.<\/li>\n<\/ul>\n<p>V\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: \u0111\u00e2y l\u00e0 nh\u1eefng quy \u0111\u1ecbnh chung trong c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n ghi s\u1ed5 k\u1ebf to\u00e1n, hi\u1ec7n nay v\u1ec1 vi\u1ec7c l\u1ef1a ch\u1ecdn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho DN, ch\u00fang ta c\u00f3:<\/p>\n<ul>\n<li>TT200\/2014\/TT-BTC ( thay th\u1ebf ho\u00e0n to\u00e0n QD15\/2006\/Q\u0110-BTC) d\u00e0nh cho DN c\u00f3 Quy m\u00f4 l\u1edbn, ho\u1eb7c v\u1ed1n kinh doanh l\u00e0 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li>QD48\/\/2006\/Q\u0110-BTC d\u00e0nh cho DN c\u1ee7a quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf.<\/li>\n<\/ul>\n<p>&#8211; T\u00ednh H\u1ee3p L\u1ec7: N\u1ed9i dung tr\u00ean Ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, chi ti\u1ebft, r\u00f5 r\u00e0ng, kh\u00f4ng t\u1ea9y xo\u00e1, ghi ch\u1ed3ng \u0111\u00e8 l\u00ean Ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, kh\u00f4ng s\u1eed d\u1ee5ng m\u1ef1c m\u00e0u \u0111\u1ecf,\u2026.<\/p>\n<p>&#8211; T\u00ednh H\u1ee3p L\u00fd: N\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u1ea3i li\u00ean quan, ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a DN.<\/p>\n<p>S\u1eafp x\u1ebfp: sau khi Ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c thu th\u1eadp v\u00e0 x\u1eed l\u00fd, ch\u00fang ta \u0111\u01b0a v\u00e0o s\u1eafp x\u1ebfp. Vi\u1ec7c s\u1eafp x\u1ebfp c\u00f3 th\u1ec3 theo c\u00e1c c\u00e1ch:<\/p>\n<ul>\n<li>S\u1eafp x\u1ebfp theo lo\u1ea1i Ch\u1ee9ng t\u1eeb<\/li>\n<li>S\u1eafp x\u1ebfp theo n\u1ed9i dung c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/li>\n<\/ul>\n<p>Vi\u1ec7c s\u1eafp x\u1ebfp theo c\u00e1ch n\u00e0o l\u00e0 tu\u1ef3 l\u1ef1a ch\u1ecdn c\u1ee7a DN, Nh\u01b0ng \u0111\u1ec1u ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1eafp x\u1ebfp c\u00f3 h\u1ec7 th\u1ed1ng, theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u00e0 c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c<\/p>\n<p>L\u01b0u tr\u1eef:<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng l\u00e0m c\u0103n c\u1ee9 k\u00ea khai t\u00ednh thu\u1ebf, h\u1ea1ch to\u00e1n ghi s\u1ed5 k\u1ebf to\u00e1n: l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u trong v\u00f2ng 05 n\u0103m. VD: H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, \u0110\u01a1n \u0111\u1eb7t h\u00e0ng, B\u00e1o gi\u00e1,\u2026<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0m c\u0103n c\u1ee9 k\u00ea khai t\u00ednh thu\u1ebf, h\u1ea1ch to\u00e1n ghi s\u1ed5 k\u1ebf to\u00e1n: l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u trong v\u00f2ng 10 n\u0103m. VD: Ho\u00e1 \u0111\u01a1n, Phi\u1ebfu Nh\u1eadp kho, xu\u1ea5t kho, phi\u1ebfu thu, phi\u1ebfu chi,\u2026<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn An ninh Qu\u1ed1c ph\u00f2ng l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u trong v\u00f2ng 20 n\u0103m.<\/li>\n<\/ul>\n<p>C\u1eadp nh\u1eadt c\u00e1c Th\u00f4ng t\u01b0, Ngh\u1ecb \u0111\u1ecbnh, V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 Thu\u1ebf.<\/p>\n<h4>H\u00e0ng th\u00e1ng:\u00a0C\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 thu th\u1eadp \u1edf H\u00e0ng Ng\u00e0y, \u0111\u1ebfn th\u00e1ng DN ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp c\u00e1c t\u1edd khai b\u00e1o c\u00e1o thu\u1ebf:<\/h4>\n<p>a) T\u1edd khai thu\u1ebf GTGT: DN c\u00f3 t\u1ed5ng Doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7.<\/p>\n<p>b) T\u1edd khai Thu\u1ebf TNCN: DN k\u00ea khai Thu\u1ebf GTGT theo Th\u00e1ng v\u00e0 c\u00f3 t\u1ed5ng s\u1ed1 Thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb t\u1eeb 50tr tr\u1edf l\u00ean.<\/p>\n<p>c) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n: DN c\u00f3 r\u1ee7i ro cao v\u1ec1 Thu\u1ebf<\/p>\n<p>Gi\u00e1o vi\u00ean gi\u1ea3i th\u00edch: th\u1ebf n\u00e0o l\u00e0 DN c\u00f3 r\u1ee7i ro cao v\u1ec1 Thu\u1ebf?<\/p>\n<ul>\n<li>DN sau khi \u0111\u01b0\u1ee3c C\u01a1 quan Thu\u1ebf ki\u1ec3m tra v\u00e0 \u0111\u01b0a ra k\u1ebft lu\u1eadn \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u1edbi m\u1ee5c \u0111\u00edch mua b\u00e1n Ho\u00e1 \u0111\u01a1n<\/li>\n<li>DN n\u1ee3 \u0111\u1ecdng ti\u1ec1n Thu\u1ebf nhi\u1ec1u.<\/li>\n<\/ul>\n<p>H\u1ea1n n\u1ed9p: h\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y 20 th\u00e1ng li\u1ec1n k\u1ec1.<\/p>\n<p>V\u00ed d\u1ee5: N\u1ed9p T\u1edd khai T1\/2015 =&gt; H\u1ea1n ch\u00f3t ph\u1ea3i n\u1ed9p l\u00e0 ng\u00e0y 20\/02\/2015<\/p>\n<h4>H\u00e0ng Qu\u00fd:\u00a0l\u1eadp c\u00e1c t\u1edd khai b\u00e1o c\u00e1o Thu\u1ebf theo quy \u0111\u1ecbnh:<\/h4>\n<p>a) T\u1ea1m t\u00ednh thu\u1ebf TNDN theo Qu\u00fd.<\/p>\n<p>TT151\/2014\/TT-BTC k\u1ec3 t\u1eeb Qu\u00fd IV\/2014 DN kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf TNDN t\u1ea1m t\u00ednh m\u00e0 ch\u1ec9 \u01af\u1edbc t\u00ednh ra 1 s\u1ed1 Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p v\u00e0o NSNN h\u1ea1n theo Qu\u00fd.<\/p>\n<p>b) T\u1edd khai Thu\u1ebf GTGT<\/p>\n<ul>\n<li>DN m\u1edbi th\u00e0nh l\u1eadp<\/li>\n<li>DN c\u00f3 t\u1ed5ng Doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 tr\u1edf xu\u1ed1ng.<\/li>\n<\/ul>\n<p>c) T\u1edd khai Thu\u1ebf TNCN<\/p>\n<ul>\n<li>DN k\u00ea khai Thu\u1ebf GTGT theo Qu\u00fd<\/li>\n<li>DN k\u00ea khai Thu\u1ebf GTGT theo Th\u00e1ng v\u00e0 c\u00f3 t\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb d\u01b0\u1edbi 50tr.<\/li>\n<\/ul>\n<p>d) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n: DN kh\u00f4ng c\u00f3 r\u1ee7i ro v\u1ec1 Thu\u1ebf, bao g\u1ed3m: DN m\u1edbi th\u00e0nh l\u1eadp v\u00e0 DN \u0111\u00e3 v\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>H\u1ea1n n\u1ed9p: H\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y 30 th\u00e1ng \u0111\u1ea7u ti\u00ean thu\u1ed9c Qu\u00fd ti\u1ebfp theo li\u1ec1n k\u1ec1.<\/p>\n<p>VD: T\u1edd khai Qu\u00fd I\/ 2015 =&gt; H\u1ea1n ch\u00f3t ph\u1ea3i n\u1ed9p l\u00e0 30\/04\/2015.<\/p>\n<p>Nh\u01b0ng 30\/04 v\u00e0 01\/05 l\u1ea1i l\u00e0 ng\u00e0y ngh\u1ec9 l\u1ec5 t\u1ebft theo quy \u0111\u1ecbnh v\u00ec v\u1eady \u0111\u01b0\u1ee3c chuy\u1ec3n 02\/05<\/p>\n<p>=&gt; Tr\u01b0\u1eddng h\u1ee3p h\u1ea1n cu\u1ed1i r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft theo quy \u0111\u1ecbnh, DN \u0111\u01b0\u1ee3c chuy\u1ec3n v\u1ec1 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean sau k\u1ef3 ngh\u1ec9( TT156\/2013\/TT-BTC)<\/p>\n<h4>4) H\u00e0ng N\u0103m:<\/h4>\n<p>a) \u0110\u1ea7u n\u0103m: N\u1ed9p ti\u1ec1n Thu\u1ebf M\u00f4n b\u00e0i theo m\u1ee9c quy \u0111\u1ecbnh, h\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y 30\/01\/ n\u0103m T\u00e0i ch\u00ednh<\/p>\n<p>b) Cu\u1ed1i n\u0103m: N\u1ed9p c\u00e1c t\u1edd khai b\u00e1o c\u00e1o thu\u1ebf, bao g\u1ed3m:<\/p>\n<ul>\n<li>T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN<\/li>\n<li>T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNCN<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n thu\u1ebf l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 thi\u1ebfu trong m\u1ecdi lo\u1ea1i h\u00ecnh c\u1ee7a doanh nghi\u1ec7p, tuy nhi\u00ean c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i l\u00e0m trong doanh nghi\u1ec7p kh\u00f4ng qu\u00e1 ph\u1ee9c t\u1ea1p v\u00ec g\u1ea7n nh\u01b0 m\u1ecdi vi\u1ec7c \u0111\u1ec1u ph\u1ea3i\u00a0 l\u00e0m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf. V\u00ec v\u1eady c\u00e1c b\u1ea1n mu\u1ed1n l\u00e0m t\u1ed1t&#8230;<\/p>\n","protected":false},"author":1,"featured_media":118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"_links":{"self":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/posts\/117"}],"collection":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/comments?post=117"}],"version-history":[{"count":1,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/posts\/117\/revisions"}],"predecessor-version":[{"id":119,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/posts\/117\/revisions\/119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/media\/118"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/media?parent=117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/categories?post=117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan2011\/wp-json\/wp\/v2\/tags?post=117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}