{"id":9961,"date":"2021-05-24T15:40:32","date_gmt":"2021-05-24T08:40:32","guid":{"rendered":"https:\/\/fastquality.daisyweb.dev\/?p=9961"},"modified":"2022-03-05T08:49:36","modified_gmt":"2022-03-05T01:49:36","slug":"6-luu-y-khong-the-bo-qua-khi-chuan-bi-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/fasqua.vn\/vi\/6-luu-y-khong-the-bo-qua-khi-chuan-bi-quyet-toan-thue\/","title":{"rendered":"6 l\u01b0u \u00fd kh\u00f4ng th\u1ec3 b\u1ecf qua khi chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"

Th\u00f4ng th\u01b0\u1eddng v\u00e0o cu\u1ed1i n\u0103m, c\u00e1c chi c\u1ee5c thu\u1ebf s\u1ebd l\u00ean danh s\u00e1ch nh\u1eefng doanh nghi\u1ec7p n\u0103m t\u1edbi thu\u1ed9c di\u1ec7n ph\u1ea3i thanh tra, quy\u1ebft to\u00e1n thu\u1ebf<\/strong>. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u ti\u00ean s\u1ebd l\u00e0 nh\u1eefng doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n, nh\u1eefng doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, ti\u1ebfp \u0111\u00f3 l\u00e0 nh\u1eefng doanh nghi\u1ec7p l\u1edbn, nh\u1ecf. Khi c\u00f3 danh s\u00e1ch ch\u00ednh th\u1ee9c, c\u01a1 quan thu\u1ebf s\u1ebd th\u00f4ng b\u00e1o cho b\u1ea1n s\u01a1 qua v\u1ec1 k\u1ebf ho\u1ea1ch, n\u1ed9i dung quy\u1ebft to\u00e1n. Trong b\u00e0i vi\u1ebft n\u00e0y, Fast Quality<\/strong> s\u1ebd l\u01b0u \u00fd cho b\u1ea1n nh\u1eefng n\u1ed9i dung quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb cho vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf s\u1eafp t\u1edbi.<\/em><\/p>\n

C\u00f4ng t\u00e1c s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb g\u1ed1c chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n thu\u1ebf<\/h2>\n

Chu\u1ea9n b\u1ecb \u0111i quy\u1ebft to\u00e1n thu\u1ebf ch\u00fang ta c\u1ea7n s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb g\u1ed1c h\u00e0ng th\u00e1ng theo tu\u1ea7n t\u1ef1 c\u1ee7a b\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ea7u ra \u0111\u00e3 in v\u00e0 n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf h\u00e0ng th\u00e1ng: B\u1eaft \u0111\u1ea7u t\u01b0 th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 12 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh, c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c nh\u01b0: h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ea7u ra \u0111\u01b0\u1ee3c k\u1eb9p chung v\u1edbi t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/p>\n

\"6

C\u00f4ng t\u00e1c s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb g\u1ed1c chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n thu\u1ebf<\/p><\/div>\n

M\u1ed7i ch\u1ee9ng t\u1eeb ho\u1eb7c m\u1ed9t nh\u00f3m ch\u1ee9ng t\u1eeb ph\u1ea3i k\u00e8m theo:<\/p>\n

    \n
  • H\u00f3a \u0111\u01a1n b\u00e1n ra ph\u1ea3i k\u1eb9p theo Phi\u1ebfu thu n\u1ebfu b\u00e1n ra ho\u1eb7c thu ti\u1ec1n v\u00e0o \u0111\u1ed3ng th\u1eddi k\u1eb9p th\u00eam phi\u1ebfu xu\u1ea5t kho, k\u1eb9p theo h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh l\u00fd n\u1ebfu c\u00f3.<\/li>\n
  • H\u00f3a \u0111\u01a1n mua v\u00e0o (\u0111\u1ea7u v\u00e0o) ph\u1ea3i k\u1eb9p v\u1edbi phi\u1ebfu chi v\u00e0 phi\u1ebfu nh\u1eadp kho, phi\u1ebfu \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n k\u00e8m theo h\u1ee3p \u0111\u1ed3ng, thanh l\u00fd n\u1ebfu c\u00f3. N\u1ebfu b\u00e1n ch\u1ecbu ph\u1ea3i k\u1eb9p phi\u1ebfu k\u1ebf to\u00e1n (hay phi\u1ebfu ho\u1ea1ch to\u00e1n) v\u00e0 phi\u1ebfu xu\u1ea5t kho k\u00e8m theo h\u1ee3p \u0111\u1ed3ng, thanh l\u00fd n\u1ebfu c\u00f3\u2026 T\u1ea5t c\u1ea3 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh.<\/li>\n
  • K\u1eb9p ri\u00eang ch\u1ee9ng t\u1eeb c\u1ee7a t\u1eebng th\u00e1ng, m\u1ed7i th\u00e1ng m\u1ed9t t\u1eadp c\u00f3 b\u00eca \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ul>\n

    S\u1eafp x\u1ebfp b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf<\/h2>\n

    Vi\u1ec7c s\u1eafp x\u1ebfp c\u00e1c b\u00e1o c\u00e1o c\u0169 n\u00ean l\u00e0m nh\u01b0 sau:<\/p>\n

      \n
    • \u0110i k\u00e8m theo ch\u1ee9ng t\u1eeb c\u1ee7a n\u0103m n\u00e0o l\u00e0 b\u00e1o c\u00e1o c\u1ee7a n\u0103m \u0111\u00f3. M\u1ed9t s\u1ed1 b\u00e1o c\u00e1o th\u01b0\u1eddng k\u1ef3 l\u00e0: T\u1edd khai k\u00ea thu\u1ebf GTGT h\u00e0ng th\u00e1ng, B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, Xu\u1ea5t Nh\u1eadp Kh\u1ea9u, M\u00f4n B\u00e0i, Ti\u00eau th\u1ee5 \u0111\u1eb7c Bi\u1ec7t, b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd.<\/li>\n
    • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN, ho\u00e0n thu\u1ebf k\u00e8m theo c\u1ee7a t\u1eebng n\u0103m.<\/li>\n<\/ul>\n

      S\u1eafp x\u1ebfp c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/h2>\n

      C\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/p>\n

        \n
      • S\u1eafp x\u1ebfp \u0111\u1ea7y \u0111\u1ee7 theo tu\u1ea7n t\u1ef1 t\u1eebng h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u v\u00e0o\/ \u0111\u1ea7u ra: Ki\u1ec3m tra c\u00e1c bi\u00ean b\u1ea3n, gi\u1ea5y t\u1edd c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng n\u1ebfu c\u00f3: h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/li>\n
      • H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 h\u1ec7 th\u1ed1ng thang b\u1ea3ng l\u01b0\u01a1ng: h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng, ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111\u1ea7y \u0111\u1ee7.<\/li>\n
      • C\u00e1c quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m, \u0111i\u1ec1u chuy\u1ec3n c\u00f4ng t\u00e1c, t\u0103ng l\u01b0\u01a1ng.<\/li>\n<\/ul>\n
        \"6

        C\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng<\/p><\/div>\n

        Chu\u1ea9n b\u1ecb s\u1ed5 s\u00e1ch \u0111\u00e3 in h\u00e0ng n\u0103m (theo h\u00ecnh th\u1ee9c Nh\u1eadt k\u00fd chung)<\/h2>\n

        C\u00e1c lo\u1ea1i s\u1ed5 s\u00e1ch ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 s\u1eafp x\u1ebfp c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

          \n
        • S\u1ed5 nh\u1eadt k\u00fd chung.<\/li>\n
        • S\u1ed5 nh\u1eadt k\u00fd b\u00e1n h\u00e0ng.<\/li>\n
        • S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng.<\/li>\n
        • S\u1ed5 nh\u1eadt k\u00fd chi ti\u1ec1n.<\/li>\n
        • S\u1ed1 nh\u1eadt k\u00fd thu ti\u1ec1n.<\/li>\n
        • S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu cho t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1ch h\u00e0ng.<\/li>\n
        • S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho t\u1ea5t c\u1ea3 c\u00e1c nh\u00e0 cung c\u1ea5p.<\/li>\n
        • Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng (n\u1ebfu c\u00f3) cu\u1ed1i n\u0103m.<\/li>\n
        • S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 s\u1ed5 chi ti\u1ebft ng\u00e2n h\u00e0ng.<\/li>\n
        • S\u1ed5 c\u00e1i c\u00e1c t\u00e0i kho\u1ea3n: 131 , 331, 111, 112, 152, 153, 154, 155, 211, 214,\u2026621, 622,
          \n627, 641, 642,\u2026T\u00f9y theo doanh nghi\u1ec7p s\u1eed d\u1ee5ng quy\u1ebft \u0111\u1ecbnh 48 ho\u1eb7c 15.<\/li>\n
        • S\u1ed5 t\u1ed5ng h\u1ee3p v\u1ec1 t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
        • S\u1ed5 t\u1ed5ng h\u1ee3p v\u1ec1 t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/li>\n
        • S\u1ed5 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n
        • S\u1ed5 kh\u1ea5u hao c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/li>\n
        • Th\u1ebb kho\/ s\u1ed5 chi ti\u1ebft v\u1eadt t\u01b0.<\/li>\n
        • B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n t\u1eebng kho.<\/li>\n
        • To\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u00e3 nh\u1eadp \u0111\u1ec1u ph\u1ea3i in ra k\u00fd (\u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd).<\/li>\n<\/ul>\n

          L\u01b0u \u00fd: s\u1ed1 th\u1ee9 t\u1ef1 c\u00e1c phi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh v\u00e0 s\u1eafp x\u1ebfp tu\u1ea7n t\u1ef1.<\/p>\n

          H\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/h2>\n

          C\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 ph\u00e1p \u00fd bao g\u1ed3m:<\/p>\n

            \n
          • Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 g\u1ed1c v\u00e0 photo c\u00f4ng ch\u1ee9ng (x\u00e1c th\u1ef1c).<\/li>\n
          • C\u00e1c c\u00f4ng v\u0103n \u0111\u1ebfn\/\u0111i li\u00ean quan \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n
            \"6

            Chu\u1ea9n b\u1ecb c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7<\/p><\/div>\n

            Ki\u1ec3m tra chi ti\u1ebft kh\u00e1c<\/h2>\n

            B\u1ea1n h\u00e3y l\u01b0u \u00fd ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 c\u00e1c chi ti\u1ebft sau \u0111\u00e2y:<\/p>\n

              \n
            • Ki\u1ec3m tra tra \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed5 t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n (s\u1ed5 c\u00e1i).<\/li>\n
            • Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh so v\u1edbi s\u1ed5 \u0111\u1ecbnh kho\u1ea3n: h\u00f3a \u0111\u01a1n \u0111\u1ea7u
              \nra – v\u00e0o v\u00e0 s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n
            • Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng.<\/li>\n
            • Ki\u1ec3m tra c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/li>\n
            • Ki\u1ec3m tra d\u1eef li\u1ec7u nh\u1eadp v\u00e0 khai b\u00e1o thu\u1ebf gi\u1eefa h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 ra v\u1edbi b\u1ea3ng k\u00ea khai thu\u1ebf.<\/li>\n
            • \u0110\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra c\u00f3 c\u00e2n \u0111\u1ed1i.<\/li>\n
            • Ki\u1ec3m tra k\u00fd t\u00e1 c\u00f3 \u0111\u1ea7y \u0111\u1ee7.<\/li>\n
            • Ki\u1ec3m tra l\u1ea1i xem \u0111\u1ecbnh kho\u1ea3n c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh kho\u1ea3n c\u00f3 \u0111\u00fang.<\/li>\n
            • Ki\u1ec3m tra l\u1ea1i b\u1ea3ng l\u01b0\u01a1ng xem k\u00fd c\u00f3 \u0111\u1ea7y \u0111\u1ee7, s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 c\u00e1i 334 v\u00e0 b\u1ea3ng l\u01b0\u01a1ng c\u00f3 kh\u1edbp (\u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7).<\/li>\n<\/ul>\n

              H\u00e3y \u00e1p d\u1ee5ng nh\u1eefng nguy\u00ean t\u1eafc n\u00e0y trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u00f4ng ty b\u1ea1n \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf nh\u00e0 n\u01b0\u1edbc. Ch\u1eafc ch\u1eafn nh\u1eefng l\u01b0u \u00fd \u1edf ph\u00eda tr\u00ean m\u00e0 Fast Quality<\/strong> v\u1eeba cung c\u1ea5p s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 chu\u1ea9n b\u1ecb chu \u0111\u00e1o nh\u1ea5t cho qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf di\u1ec5n ra nhanh ch\u00f3ng v\u00e0 thu\u1eadn l\u1ee3i.<\/p>\n","protected":false},"excerpt":{"rendered":"

              Th\u00f4ng th\u01b0\u1eddng v\u00e0o cu\u1ed1i n\u0103m, c\u00e1c chi c\u1ee5c thu\u1ebf s\u1ebd l\u00ean danh s\u00e1ch nh\u1eefng doanh nghi\u1ec7p n\u0103m t\u1edbi thu\u1ed9c di\u1ec7n ph\u1ea3i thanh tra, quy\u1ebft to\u00e1n…<\/p>\n","protected":false},"author":3,"featured_media":9964,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[437],"tags":[441],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/9961"}],"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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/comments?post=9961"}],"version-history":[{"count":0,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/9961\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media\/9964"}],"wp:attachment":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media?parent=9961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/categories?post=9961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/tags?post=9961"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=9961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}