{"id":1386,"date":"2022-07-04T10:12:52","date_gmt":"2022-07-04T10:12:52","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1386"},"modified":"2022-07-20T09:17:26","modified_gmt":"2022-07-20T09:17:26","slug":"ke-toan-thue-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/ke-toan-thue-la-gi\/","title":{"rendered":"K\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t chuy\u00ean vi\u00ean k\u1ebf to\u00e1n thu\u1ebf"},"content":{"rendered":"\n<p>K\u1ebf to\u00e1n l\u00e0 b\u1ed9 ph\u1eadn quan tr\u1ecdng trong doanh nghi\u1ec7p. \u0110\u1ec3 thu\u1eadn l\u1ee3i cho vi\u1ec7c qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u ph\u00e2n c\u1ea5p kh\u00e1c nhau. V\u00e0 k\u1ebf to\u00e1n thu\u1ebf c\u0169ng l\u00e0 m\u1ed9t ph\u00e2n c\u1ea5p quan tr\u1ecdng kh\u00f4ng nh\u1eefng \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n m\u00e0 c\u00f2n quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>V\u1edbi c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf hi\u1ec7n nay, c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p m\u1edf r\u1ed9ng v\u00e0 l\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn trong c\u00f4ng vi\u1ec7c n\u00e0y c\u0169ng r\u00f5 r\u00e0ng.<\/p>\n\n\n\n<p>V\u1eady <strong>k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec<\/strong>? C\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t chuy\u00ean vi\u00ean k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec? H\u00e3y c\u00f9ng <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">vieclamketoan.vn<\/a><\/strong> tham kh\u1ea3o qua b\u00e0i vi\u1ebft sau nh\u00e9!<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69ea5ed5386fe\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69ea5ed5386fe\"  type=\"checkbox\" id=\"item-69ea5ed5386fe\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-thue-la-gi\/#Ke_toan_thue_la_gi\" title=\"K\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?\">K\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-thue-la-gi\/#Cong_viec_cua_mot_chuyen_vien_ke_toan_thue_la_gi\" title=\"C\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t chuy\u00ean vi\u00ean k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?\">C\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t chuy\u00ean vi\u00ean k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-thue-la-gi\/#Cong_viec_hang_ngay_cua_ke_toan_thue_la_gi\" title=\"C\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?\">C\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-thue-la-gi\/#Cong_viec_hang_thang_cua_ke_toan_thue_la_gi\" title=\"C\u00f4ng vi\u1ec7c h\u00e0ng th\u00e1ng c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?\">C\u00f4ng vi\u1ec7c h\u00e0ng th\u00e1ng c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-thue-la-gi\/#Cong_viec_hang_quy_cua_ke_toan_thue_la_gi\" title=\"C\u00f4ng vi\u1ec7c h\u00e0ng qu\u00fd c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?\">C\u00f4ng vi\u1ec7c h\u00e0ng qu\u00fd c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-thue-la-gi\/#Cong_viec_hang_nam_cua_ke_toan_thue\" title=\"C\u00f4ng vi\u1ec7c h\u00e0ng n\u0103m c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf\">C\u00f4ng vi\u1ec7c h\u00e0ng n\u0103m c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-thue-la-gi\/#Tam_ket\" title=\"T\u1ea1m k\u1ebft\">T\u1ea1m k\u1ebft<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ke_toan_thue_la_gi\"><\/span><strong>K\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u1ebf to\u00e1n thu\u1ebf l\u00e0 k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 khai b\u00e1o thu\u1ebf trong doanh nghi\u1ec7p. K\u1ebf to\u00e1n thu\u1ebf l\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n, l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p v\u1edbi Nh\u00e0 N\u01b0\u1edbc, \u0111\u00f3ng vai tr\u00f2 nh\u01b0 l\u00e0 c\u1ea7u n\u1ed1i gi\u1eefa doanh nghi\u1ec7p v\u00e0 nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p>C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf trong doanh nghi\u1ec7p kh\u00f4ng qu\u00e1 ph\u1ee9c t\u1ea1p, m\u1ecdi vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ec1u l\u00e0m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf. \u0110\u1ec3 l\u00e0m t\u1ed1t c\u00f4ng vi\u1ec7c n\u00e0y, b\u1ea1n ph\u1ea3i l\u00e0 ng\u01b0\u1eddi am hi\u1ec3u lu\u1eadt thu\u1ebf, bi\u1ebft c\u00e1ch v\u1eadn d\u1ee5ng nh\u1eefng quy \u0111\u1ecbnh \u0111\u00f3 v\u00e0o doanh nghi\u1ec7p c\u1ee7a m\u00ecnh \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh sao cho hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/p>\n\n\n\n<p>K\u1ebf to\u00e1n thu\u1ebf bao g\u1ed3m c\u00e1c lo\u1ea1i sau: thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf tr\u01b0\u1edbc b\u1ea1, thu\u1ebf t\u00e0i nguy\u00ean.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-4.jpeg\" alt=\"K\u1ebf to\u00e1n thu\u1ebf l\u00e0 ph\u1ee5 tr\u00e1ch c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 khai b\u00e1o thu\u1ebf trong doanh nghi\u1ec7p\" class=\"wp-image-1389\" width=\"800\" height=\"500\" title=\"K\u1ebf to\u00e1n thu\u1ebf l\u00e0 ph\u1ee5 tr\u00e1ch c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 khai b\u00e1o thu\u1ebf trong doanh nghi\u1ec7p\"\/><figcaption><em>K\u1ebf to\u00e1n thu\u1ebf l\u00e0 ph\u1ee5 tr\u00e1ch c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 khai b\u00e1o thu\u1ebf trong doanh nghi\u1ec7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_viec_cua_mot_chuyen_vien_ke_toan_thue_la_gi\"><\/span><strong>C\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t chuy\u00ean vi\u00ean k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng ph\u1ea3i ai c\u0169ng hi\u1ec3u r\u00f5. M\u1ed7i doanh nghi\u1ec7p kh\u00e1c nhau, c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf c\u0169ng kh\u00e1c nhau v\u00e0 ch\u00eanh l\u1ec7ch kh\u00e1 l\u1edbn, t\u00f9y thu\u1ed9c v\u00e0o s\u1ef1 am hi\u1ec3u v\u1ec1 Lu\u1eadt thu\u1ebf v\u00e0 c\u00e1ch v\u1eadn d\u1ee5ng c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf.<\/p>\n\n\n\n<p><strong><em>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-truong-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 g\u00ec? B\u1ea3n m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c m\u1edbi nh\u1ea5t<\/a><\/em><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_viec_hang_ngay_cua_ke_toan_thue_la_gi\"><\/span><strong>C\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>H\u1eb1ng ng\u00e0y, k\u1ebf to\u00e1n thu\u1ebf s\u1ebd thu th\u1eadp, x\u1eed l\u00fd nh\u1eefng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00e1t sinh v\u00e0 ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n c\u00e1c ch\u1ee9ng t\u1eeb.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Thu th\u1eadp: \u0110\u1ed1i v\u1edbi nh\u1eefng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong doanh nghi\u1ec7p, k\u1ebf to\u00e1n thu\u1ebf s\u1ebd thu th\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng v\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5 (h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra). Nh\u1eefng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh v\u1edbi doanh nghi\u1ec7p t\u1eeb ph\u00eda ngo\u00e0i, k\u1ebf to\u00e1n thu\u1ebf s\u1ebd thu th\u1eadp h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, v\u1eadt li\u1ec7u v\u00e0 d\u1ecbch v\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p (h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o) .<\/li><li>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb: sau khi thu th\u1eadp c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb xong, k\u1ebf to\u00e1n thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd-h\u1ee3p l\u1ec7- h\u1ee3p ph\u00e1p c\u1ee7a nh\u1eefng ch\u1ee9ng t\u1eeb \u0111\u00f3. Khi ph\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb l\u1eadp sai, s\u1ebd y\u00eau c\u1ea7u x\u1eed l\u00fd v\u00e0 x\u1eed ph\u1ea1t v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng sai h\u00f3a \u0111\u01a1n.<\/li><li>S\u1eafp x\u1ebfp: k\u1ebf to\u00e1n thu\u1ebf s\u1ebd s\u1eafp x\u1ebfp c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00e1c nhau theo tr\u00ecnh t\u1ef1 th\u1eddi gian, ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra, ph\u00e2n lo\u1ea1i theo t\u1eebng k\u1ef3 t\u1eebng file kh\u00e1c nhau, k\u00e8m theo kh\u00f4ng th\u1ec3 thi\u1ebfu l\u00e0 t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3.<\/li><li>L\u01b0u tr\u1eef: vi\u1ec7c l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n c\u1ea9n th\u1eadn v\u00e0 theo m\u1ed9t logic \u0111\u1ec3 d\u1ec5 d\u00e0ng t\u00ecm ki\u1ebfm khi c\u1ea7n thi\u1ebft l\u00e0 m\u1ed9t th\u00f3i quen c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n th\u00f4ng th\u01b0\u1eddng y\u00eau c\u1ea7u b\u1ea3o qu\u1ea3n 10 n\u0103m, c\u00f2n nh\u1eefng ch\u1ee9ng t\u1eeb nh\u01b0 phi\u1ebfu thu, chi, nh\u1eadp, xu\u1ea5t y\u00eau c\u1ea7u b\u1ea3o qu\u1ea3n 5 n\u0103m\u2026<\/li><\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-5.jpeg\" alt=\"K\u1ebf to\u00e1n thu\u1ebf s\u1ebd thu th\u1eadp, x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ebf ph\u00e1t sinh h\u00e0ng ng\u00e0y\" class=\"wp-image-1390\" width=\"800\" height=\"500\"\/><figcaption><em>K\u1ebf to\u00e1n thu\u1ebf s\u1ebd thu th\u1eadp, x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ebf ph\u00e1t sinh h\u00e0ng ng\u00e0y<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_viec_hang_thang_cua_ke_toan_thue_la_gi\"><\/span><strong>C\u00f4ng vi\u1ec7c h\u00e0ng th\u00e1ng c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu th\u1eadp \u0111\u01b0\u1ee3c h\u00e0ng ng\u00e0y, k\u1ebf to\u00e1n thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp t\u1edd khai b\u00e1o thu\u1ebf theo th\u00e1ng n\u1ebfu doanh nghi\u1ec7p y\u00eau c\u1ea7u.<\/p>\n\n\n\n<p>H\u00e0ng th\u00e1ng, k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n L\u1eadp t\u1edd khai thu\u1ebf GTGT, t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c n\u1ebfu c\u00f3 theo th\u00e1ng theo y\u00eau c\u1ea7u c\u1ee7a doanh nghi\u1ec7p. K\u1ebf to\u00e1n thu\u1ebf l\u00e0 ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u00e0ng th\u00e1ng \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp d\u01b0\u1edbi 12 th\u00e1ng. H\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf n\u1ebfu c\u00f3 l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp.<\/p>\n\n\n\n<p>K\u1ebf to\u00e1n thu\u1ebf c\u0169ng th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u2026Ki\u1ec3m tra h\u1ed3 s\u01a1 nh\u00e2n vi\u00ean, l\u00e0m h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf TNCN cho c\u00f4ng nh\u00e2n vi\u00ean. Ngo\u00e0i ra, c\u00f2n th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i.<\/p>\n\n\n\n<p><strong><em>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ea1ch to\u00e1n thu\u1ebf TNDN l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/em><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_viec_hang_quy_cua_ke_toan_thue_la_gi\"><\/span><strong>C\u00f4ng vi\u1ec7c h\u00e0ng qu\u00fd c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u0169ng nh\u01b0 c\u00f4ng vi\u1ec7c h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd k\u1ebf to\u00e1n thu\u1ebf s\u1ebd l\u1eadp t\u1edd khai thu\u1ebf t\u1ea1m t\u00ednh thu\u1ebf TNDN, thu\u1ebf GTGT, thu\u1ebf TNCN n\u1ebfu c\u00f3 theo qu\u00fd. L\u1eadp b\u1ea3ng k\u00ea \u0111\u1ec3 b\u00e1o c\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd. H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o qu\u00fd l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp \u0111\u1ea7u qu\u00fd sau.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_viec_hang_nam_cua_ke_toan_thue\"><\/span><strong>C\u00f4ng vi\u1ec7c h\u00e0ng n\u0103m c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u00f4ng vi\u1ec7c \u0111\u1ea7u n\u0103m: K\u1ebf to\u00e1n thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ea7u n\u0103m, h\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 31\/1. N\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN th\u00e1ng 12 ho\u1eb7c qu\u00fd IV n\u0103m tr\u01b0\u1edbc. K\u1ebf to\u00e1n thu\u1ebf c\u0169ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p t\u1edd khai thu\u1ebf TNCN t\u1ea1m t\u00ednh v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd IV n\u0103m tr\u01b0\u1edbc.<\/p>\n\n\n\n<p>C\u00f4ng vi\u1ec7c cu\u1ed1i n\u0103m: K\u1ebf to\u00e1n thu\u1ebf s\u1ebd r\u00e0 so\u00e1t c\u00e1c v\u1ea5n \u0111\u1ec1 t\u1ed3n \u0111\u1ecdng t\u1eeb trong n\u0103m, ki\u1ec3m tra c\u00e1c s\u1ed1 li\u1ec7u t\u1eeb chi ti\u1ebfp \u0111\u1ebfn t\u1ed5ng h\u1ee3p, ki\u1ec3m tra gi\u1eefa k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n \u0111\u00e3 kh\u1edbp nhau ch\u01b0a. Sau \u0111\u00f3 ti\u1ebfn h\u00e0nh ho\u00e0n th\u00e0nh b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u00e2y l\u00e0 c\u00f4ng vi\u1ec7c quan tr\u1ecdng cu\u1ed1i n\u0103m c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ng\u00e0y th\u1ee9 90 c\u1ee7a n\u0103m ti\u1ebfp theo. In v\u00e0 l\u01b0u tr\u1eef to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n thu\u1ebf 1 n\u0103m v\u1eeba qua.<\/p>\n\n\n\n<p>Ngo\u00e0i nh\u1eefng c\u00f4ng vi\u1ec7c ch\u00ednh tr\u00ean, k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi v\u00e0 nhanh nh\u1ea5t c\u00e1c Lu\u1eadt thu\u1ebf m\u1edbi c\u1ee7a Nh\u00e0 N\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7n m\u00ecnh. T\u1eeb \u0111\u00f3, gi\u00fap doanh nghi\u1ec7p h\u01b0\u1edfng \u0111\u01b0\u1ee3c c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i t\u1eeb Nh\u00e0 N\u01b0\u1edbc.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-6.jpeg\" alt=\"K\u1ebf to\u00e1n thu\u1ebf s\u1ebd l\u00e0m c\u00e1c t\u1ed5ng k\u1ebft thu\u1ebf cu\u1ed1i n\u0103m\" class=\"wp-image-1391\" width=\"800\" height=\"500\"\/><figcaption><em>K\u1ebf to\u00e1n thu\u1ebf s\u1ebd l\u00e0m c\u00e1c t\u1ed5ng k\u1ebft thu\u1ebf cu\u1ed1i n\u0103m<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_ket\"><\/span><strong>T\u1ea1m k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o khi th\u00e0nh l\u1eadp \u0111\u1ec1u c\u1ea7n \u0111\u1ebfn k\u1ebf to\u00e1n thu\u1ebf \u0111\u1ec3 kinh doanh \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n h\u01a1n. B\u1edfi ho\u1ea1t \u0111\u1ed9ng b\u00e1o c\u00e1o thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c v\u00e0 \u0111\u1ecbnh k\u1ef3 theo quy \u0111\u1ecbnh Nh\u00e0 n\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, k\u1ebf to\u00e1n thu\u1ebf c\u00f3 m\u1ed9t vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p, khi tuy\u1ec3n d\u1ee5ng v\u1ecb tr\u00ed n\u00e0y c\u0169ng c\u00f3 nh\u1eefng ti\u00eau ch\u00ed tuy\u1ec3n d\u1ee5ng kh\u00e1 cao \u0111\u1ed1i v\u1edbi \u1ee9ng vi\u00ean, y\u00eau c\u1ea7u b\u1ea1n ph\u1ea3i l\u00e0 ng\u01b0\u1eddi am hi\u1ec3u v\u1ec1 Lu\u1eadt thu\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.&nbsp;<\/p>\n\n\n\n<p>Hy v\u1ecdng b\u00e0i vi\u1ebft tr\u00ean \u0111\u00e3 gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u h\u01a1n v\u1ec1 <strong>k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec<\/strong>, c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t chuy\u00ean vi\u00ean k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c ph\u00f9 h\u1ee3p. \u0110\u1eebng qu\u00ean theo d\u00f5i th\u00eam&nbsp;<strong><a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Topcv.vn<\/a><\/strong>&nbsp;\u0111\u1ec3 bi\u1ebft th\u00eam nhi\u1ec1u th\u00f4ng tin&nbsp;<strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a><\/strong>&nbsp;n\u1eefa nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n l\u00e0 b\u1ed9 ph\u1eadn quan tr\u1ecdng trong doanh nghi\u1ec7p. \u0110\u1ec3 thu\u1eadn l\u1ee3i cho vi\u1ec7c qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u ph\u00e2n c\u1ea5p kh\u00e1c nhau. V\u00e0 k\u1ebf to\u00e1n thu\u1ebf c\u0169ng l\u00e0 m\u1ed9t ph\u00e2n c\u1ea5p quan tr\u1ecdng kh\u00f4ng nh\u1eefng \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n m\u00e0 c\u00f2n quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. V\u1edbi [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1388,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[481,311,601,602,600],"class_list":["post-1386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-cong-viec-cua-ke-toan-thue-la-gi","tag-ke-toan-thue-la-gi","tag-ke-toan-thue-la-lam-gi","tag-nhiem-vu-cua-ke-toan-thue-la-gi","tag-nhiem-vu-ke-toan-thue-la-gi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>K\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec? 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