{"id":10496,"date":"2021-06-02T11:30:15","date_gmt":"2021-06-02T04:30:15","guid":{"rendered":"https:\/\/fastquality.daisyweb.dev\/uncategorized-vi\/cac-doanh-nghiep-nen-quyet-toan-thue-bao-lau-mot-lan\/"},"modified":"2021-06-02T11:30:15","modified_gmt":"2021-06-02T04:30:15","slug":"cac-doanh-nghiep-nen-quyet-toan-thue-bao-lau-mot-lan","status":"publish","type":"post","link":"https:\/\/fasqua.vn\/vi\/cac-doanh-nghiep-nen-quyet-toan-thue-bao-lau-mot-lan\/","title":{"rendered":"C\u00e1c doanh nghi\u1ec7p n\u00ean quy\u1ebft to\u00e1n thu\u1ebf bao l\u00e2u m\u1ed9t l\u1ea7n?"},"content":{"rendered":"

B\u1ea5t c\u1ee9 doanh nghi\u1ec7p n\u00e0o \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3. Vi\u1ec7c n\u00e9 tr\u00e1nh ho\u1eb7c tr\u1ec5 n\u00e3i n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p s\u1ebd b\u1ecb ph\u1ea1t d\u1ef1a v\u00e0o t\u00ednh ch\u1ea5t v\u00e0 th\u1eddi gian c\u1ee7a t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf, c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd s\u1ebd d\u1ef1a v\u00e0o quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p, m\u00e0 \u0111\u1ecbnh ra th\u1eddi gian quy\u1ebft to\u00e1n thu\u1ebf cho m\u1ed7i doanh nghi\u1ec7p. V\u1eady c\u00e1c doanh nghi\u1ec7p c\u00f3 n\u00ean ch\u1ee7 \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf? V\u00e0 th\u1eddi gian quy\u1ebft to\u00e1n thu\u1ebf bao l\u00e2u m\u1ed9t l\u1ea7n? Fast Quality<\/strong> s\u1ebd gi\u1ea3i \u0111\u00e1p t\u1ea5t c\u1ea3 trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y. H\u00e3y c\u00f9ng theo d\u00f5i nh\u00e9.<\/span><\/em><\/p>\n

1. Th\u1eddi gian quy\u1ebft to\u00e1n thu\u1ebf<\/h2>\n

Theo \u0111i\u1ec3m a, b, kho\u1ea3n 1, \u0111i\u1ec1u 10, TT 156\/2013\/TT-BTC, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ph\u1ea3i khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung trong t\u1edd khai theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh b\u00ean c\u1ea1nh \u0111\u00f3 khi k\u00ea khai v\u00e0 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 li\u1ec7u m\u00ecnh \u0111\u00e3 khai. Th\u1eddi gian gi\u1eefa \u201cth\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf\u201d v\u1edbi \u201cth\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf\u201d th\u01b0\u1eddng b\u1ecb m\u1ecdi ng\u01b0\u1eddi nh\u1ea7m l\u1eabn v\u1edbi nhau. Theo \u0111i\u1ec1u 4, ch\u01b0\u01a1ng I, th\u00f4ng t\u01b0 166\/2013\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf:<\/span><\/p>\n

    \n
  • Trong th\u1eddi gian 2 n\u0103m n\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf: ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf, khai kh\u00f4ng \u0111\u00fang n\u1ed9i dung t\u1edd khai,\u2026 b\u1ecb ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m\u00a0 th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 ph\u1ea1t h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n
  • Trong th\u1eddi gian 5 n\u0103m: doanh nghi\u1ec7p b\u1ecb ph\u00e1t hi\u1ec7n c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 s\u1ebd b\u1ecb ph\u1ea1t vi ph\u1ea1m v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf v\u00e0 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm .<\/span><\/li>\n
  • Trong th\u1eddi gian 10 n\u0103m: N\u1ebfu qu\u00e1 th\u1eddi gian x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n
    \"Th\u1eddi

    Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang th\u1eddi gian quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh tr\u00e1nh nh\u1eefng sai ph\u1ea1m kh\u00f4ng \u0111\u00e1ng c\u00f3<\/p><\/div>\n

    Ngo\u00e0i ra, theo Kho\u1ea3n 1, \u0110i\u1ec1u 56, Ch\u01b0\u01a1ng VIII, th\u00f4ng t\u01b0 28\/2011\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 thanh tra thu\u1ebf c\u00f3 n\u1ed9i dung \u201cVi\u1ec7c thanh tra thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 v\u00e0o k\u1ebf ho\u1ea1ch thanh tra h\u00e0ng n\u0103m v\u00e0 thanh tra \u0111\u1ed9t xu\u1ea5t. Thanh tra theo k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Thanh tra \u0111\u1ed9t xu\u1ea5t \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh khi ph\u00e1t hi\u1ec7n c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; thanh tra \u0111\u1ec3 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p ho\u1eb7c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. <\/span><\/p>\n

    Vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch thanh tra ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 81 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u1ea3i d\u1ef1a tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1eeb \u0111\u00f3 ph\u00e1t hi\u1ec7n, l\u1eadp danh s\u00e1ch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng l\u1eadp k\u1ebf ho\u1ea1ch thanh tra. K\u1ebf ho\u1ea1ch thanh tra bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y: \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra, k\u1ef3 thanh tra, n\u1ed9i dung, th\u1eddi gian d\u1ef1 ki\u1ebfn ti\u1ebfn h\u00e0nh thanh tra.\u201d Nh\u01b0 v\u1eady, hi\u1ec7n nay ch\u01b0a c\u00f3 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o quy c\u1ee5 th\u1ec3 th\u1eddi gian doanh nghi\u1ec7p ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf n\u00ean c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong t\u1ea5t c\u1ea3 c\u00e1c n\u0103m m\u00e0 kh\u00f4ng c\u0103n c\u1ee9 l\u00e0 3 hay 5 n\u0103m. Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

    2. L\u1ee3i \u00edch khi ch\u1ee7 \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf<\/h2>\n
    \"L\u1ee3i

    Doanh nghi\u1ec7p s\u1ebd c\u00f3 nhi\u1ec1u l\u1ee3i th\u1ebf v\u00e0 v\u01b0\u1ee3t qua k\u1ef3 ki\u1ec3m tra thu\u1eadn l\u1ee3i khi ch\u1ee7 \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf<\/p><\/div>\n

    H\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay c\u00f3 t\u01b0 t\u01b0\u1edfng \u201cn\u01b0\u1edbc \u0111\u1ebfn ch\u00e2n nh\u1ea3y v\u1eabn k\u1ecbp\u201d, kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n n\u00ean khi c\u00f3 c\u00f4ng v\u0103n ki\u1ec3m tra quy\u1ebft to\u00e1n m\u1edbi v\u1ed9i v\u00e0ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb. Tuy nhi\u00ean, kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch trong m\u1ed9t th\u1eddi gian d\u00e0i\u00a0th\u01b0\u1eddng r\u1ea5t nhi\u1ec1u v\u00e0 do v\u1ed9i v\u00e0ng chu\u1ea9n b\u1ecb n\u00ean hay m\u1eafc sai s\u00f3t d\u1eabn \u0111\u1ebfn b\u1ecb b\u00f3c chi ph\u00ed, ph\u1ea1t vi ph\u1ea1m l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi.<\/span><\/p>\n\n\n\n\n\n\n\n
    Ti\u00eau ch\u00ed<\/b><\/td>\nCh\u1ee7 \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/td>\nB\u1ecb \u0111\u1ed9ng<\/b><\/td>\n<\/tr>\n
    Th\u1eddi gian chu\u1ea9n b\u1ecb<\/span><\/td>\nDoanh nghi\u1ec7p c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf n\u00ean \u0111\u00e3 l\u00ean \u0111\u01b0\u1ee3c k\u1ebf ho\u1ea1ch th\u1eddi gian t\u00ecm hi\u1ec3u v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, s\u1ed5 s\u00e1ch<\/span><\/td>\nTh\u01b0\u1eddng sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1eddi gian chu\u1ea9n b\u1ecb t\u1ed1i \u0111a kho\u1ea3ng 2 th\u00e1ng t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o<\/span><\/td>\n<\/tr>\n
    Sai s\u00f3t<\/span><\/td>\nDoanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 t\u00ecm c\u00e1ch kh\u1eafc ph\u1ee5c chi ti\u1ebft<\/span><\/td>\nDoanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t ch\u1ed9p gi\u1eadt v\u00e0 kh\u00f3 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi nh\u1eefng sai s\u00f3t t\u1eeb nh\u1eefng n\u0103m c\u0169<\/span><\/td>\n<\/tr>\n
    B\u00f3c chi ph\u00ed<\/span><\/td>\nKhi doanh nghi\u1ec7p c\u00f3 k\u1ebf ho\u1ea1ch chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ho\u00e0n thi\u1ec7n \u1edf m\u1ee9c t\u1ed1i \u0111a v\u00e0 chi ph\u00ed b\u1ecb lo\u1ea1i s\u1ebd \u00edt h\u01a1n<\/span><\/td>\nV\u1edbi ki\u1ec3u x\u1eed l\u00fd theo ki\u1ec3u ch\u1ed9p gi\u1eadt, v\u1ed9i v\u00e0ng s\u1ebd khi\u1ebfn chi ph\u00ed b\u1ecb lo\u1ea1i cao<\/span><\/td>\n<\/tr>\n
    Tinh th\u1ea7n<\/span><\/td>\nN\u1eafm th\u1ebf ch\u1ee7 \u0111\u1ed9ng n\u00ean k\u1ebf to\u00e1n c\u00f3 th\u1eddi gian n\u1eafm r\u00f5 c\u00e1c kho\u1ea3n chi ph\u00ed v\u00e0 d\u1ec5 d\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u1ea7n<\/span><\/td>\nK\u1ebf to\u00e1n b\u1ecb \u00e1p l\u1ef1c v\u00ec chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 li\u00ean t\u1ee5c kh\u00f4ng c\u00f3 th\u1eddi gian ngh\u1ec9 ng\u01a1i v\u00e0 t\u00ecm hi\u1ec3u k\u0129 d\u1eabn \u0111\u1ebfn kh\u00f3 gi\u1ea3i th\u00edch r\u00f5 r\u00e0ng cho c\u00e1n b\u1ed9 thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Hi v\u1ecdng v\u1edbi nh\u1eefng chia s\u1ebb tr\u00ean s\u1ebd gi\u00fap c\u00e1c b\u1ea1n c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi gian quy\u1ebft to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p c\u1ee7a m\u00ecnh v\u00e0 s\u1ebd c\u00f3 k\u1ebf ho\u1ea1ch chu\u1ea9n b\u1ecb t\u1ed1t h\u01a1n. Fast Quality<\/strong> v\u1edbi nh\u1eefng chuy\u00ean gia cao c\u1ea5p c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eeba gi\u1ea3i quy\u1ebft nh\u1eefng kh\u00f3 kh\u0103n tr\u01b0\u1edbc m\u1eaft trong k\u1ef3 quy\u1ebft to\u00e1n v\u1eeba ki\u1ec7n to\u00e0n ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, h\u1ea1n ch\u1ebf sai s\u00f3t trong t\u01b0\u01a1ng lai.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    B\u1ea5t c\u1ee9 doanh nghi\u1ec7p n\u00e0o \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3. Vi\u1ec7c n\u00e9…<\/p>\n","protected":false},"author":1,"featured_media":10000,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[437],"tags":[444],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10496"}],"collection":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/comments?post=10496"}],"version-history":[{"count":0,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10496\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media\/10000"}],"wp:attachment":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media?parent=10496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/categories?post=10496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/tags?post=10496"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=10496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}