{"id":4784,"date":"2023-06-08T03:39:30","date_gmt":"2023-06-08T03:39:30","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=4784"},"modified":"2023-06-30T03:40:34","modified_gmt":"2023-06-30T03:40:34","slug":"cac-cau-hoi-phong-van-ke-toan-thue","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/cac-cau-hoi-phong-van-ke-toan-thue\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 g\u1ee3i \u00fd tr\u1ea3 l\u1eddi"},"content":{"rendered":"\n<p>Trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n thu\u1ebf, c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n th\u01b0\u1eddng t\u1eadp trung v\u00e0o ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m c\u1ee7a \u1ee9ng vi\u00ean trong vi\u1ec7c x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn thu\u1ebf. N\u1ebfu b\u1ea1n \u0111ang trong qu\u00e1 tr\u00ecnh t\u00ecm ki\u1ebfm vi\u1ec7c l\u00e0m c\u1ee7a m\u00ecnh, h\u00e3y c\u00f9ng tham kh\u1ea3o <strong>c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/strong> \u0111\u01b0\u1ee3c <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan.vn<\/strong><\/a><strong> <\/strong>t\u1ed5ng h\u1ee3p trong b\u00e0i vi\u1ebft thu\u1ed9c chuy\u00ean m\u1ee5c <a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Chia s\u1ebb kinh nghi\u1ec7m<\/strong><\/a> sau \u0111\u00e2y \u0111\u1ec3 t\u0103ng c\u01a1 h\u1ed9i \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng cao h\u01a1n 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-69ea79babf42e\" ><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-69ea79babf42e\"  type=\"checkbox\" id=\"item-69ea79babf42e\"><\/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\/cac-cau-hoi-phong-van-ke-toan-thue\/#Cau_1_Ban_co_the_giai_thich_su_khac_biet_giua_ke_toan_thue_va_kiem_toan\" title=\"C\u00e2u 1: B\u1ea1n c\u00f3 th\u1ec3 gi\u1ea3i th\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n?\">C\u00e2u 1: B\u1ea1n c\u00f3 th\u1ec3 gi\u1ea3i th\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n?<\/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\/cac-cau-hoi-phong-van-ke-toan-thue\/#Cau_2_Lam_cach_nao_de_ban_du_bao_cac_khoan_no_thue_cua_mot_to_chuc_cho_nam_tai_chinh_sap_toi\" title=\"C\u00e2u 2: L\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 b\u1ea1n d\u1ef1 b\u00e1o c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c cho n\u0103m t\u00e0i ch\u00ednh s\u1eafp t\u1edbi?\">C\u00e2u 2: L\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 b\u1ea1n d\u1ef1 b\u00e1o c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c cho n\u0103m t\u00e0i ch\u00ednh s\u1eafp t\u1edbi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/cac-cau-hoi-phong-van-ke-toan-thue\/#Cau_3_Thue_TNDN_hoan_lai_phai_tra_la_gi_va_hach_toan_nhu_the_nao\" title=\"C\u00e2u 3: Thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?\">C\u00e2u 3: Thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/cac-cau-hoi-phong-van-ke-toan-thue\/#Cau_4_Nhung_bao_cao_nao_ban_phai_ke_khai_hang_thang_hang_quy_hang_nam\" title=\"C\u00e2u 4: Nh\u1eefng b\u00e1o c\u00e1o n\u00e0o b\u1ea1n ph\u1ea3i k\u00ea khai h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd, h\u00e0ng n\u0103m?\">C\u00e2u 4: Nh\u1eefng b\u00e1o c\u00e1o n\u00e0o b\u1ea1n ph\u1ea3i k\u00ea khai h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd, h\u00e0ng n\u0103m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/cac-cau-hoi-phong-van-ke-toan-thue\/#Cau_5_Ban_co_the_giai_thich_ly_do_tai_sao_dieu_quan_trong_doi_voi_cac_doanh_nghiep_la_duy_tri_ho_so_thue_trong_toi_thieu_10_nam_khong\" title=\"C\u00e2u 5: B\u1ea1n c\u00f3 th\u1ec3 gi\u1ea3i th\u00edch l\u00fd do t\u1ea1i sao \u0111i\u1ec1u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u00e0 duy tr\u00ec h\u1ed3 s\u01a1 thu\u1ebf trong t\u1ed1i thi\u1ec3u 10 n\u0103m kh\u00f4ng?\">C\u00e2u 5: B\u1ea1n c\u00f3 th\u1ec3 gi\u1ea3i th\u00edch l\u00fd do t\u1ea1i sao \u0111i\u1ec1u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u00e0 duy tr\u00ec h\u1ed3 s\u01a1 thu\u1ebf trong t\u1ed1i thi\u1ec3u 10 n\u0103m kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/cac-cau-hoi-phong-van-ke-toan-thue\/#Cau_6_Ban_se_ho_tro_khach_hang_hoac_doanh_nghiep_nop_thue_qua_han_nhu_the_nao\" title=\"C\u00e2u 6: B\u1ea1n s\u1ebd h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng ho\u1eb7c doanh nghi\u1ec7p n\u1ed9p thu\u1ebf qu\u00e1 h\u1ea1n nh\u01b0 th\u1ebf n\u00e0o?\">C\u00e2u 6: B\u1ea1n s\u1ebd h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng ho\u1eb7c doanh nghi\u1ec7p n\u1ed9p thu\u1ebf qu\u00e1 h\u1ea1n nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_1_Ban_co_the_giai_thich_su_khac_biet_giua_ke_toan_thue_va_kiem_toan\"><\/span><strong>C\u00e2u 1: B\u1ea1n c\u00f3 th\u1ec3 gi\u1ea3i th\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong> \u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c nh\u00e0 tuy\u1ec3n d\u1ee5ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec3u bi\u1ebft c\u1ee7a \u1ee9ng vi\u00ean v\u1ec1 hai l\u0129nh v\u1ef1c n\u00e0y. B\u00ean c\u1ea1nh \u0111\u00f3, qua c\u00e2u h\u1ecfi n\u00e0y, nh\u00e0 tuy\u1ec3n d\u1ee5ng c\u0169ng mu\u1ed1n \u0111\u1ec3 k\u1ef9 n\u0103ng v\u00e0 kinh nghi\u1ec7m c\u1ee7a b\u1ea1n. C\u00e1ch tr\u1ea3 l\u1eddi t\u1ed1t nh\u1ea5t l\u00e0 tr\u1ef1c ti\u1ebfp v\u00e0 ng\u1eafn g\u1ecdn.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-1.jpg\" alt=\"C\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean m\u00f4n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kh\u00e1 ph\u1ed5 bi\u1ebfn\" class=\"wp-image-4792\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean m\u00f4n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kh\u00e1 ph\u1ed5 bi\u1ebfn<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi:<\/strong><\/p>\n\n\n\n<p>K\u1ebf to\u00e1n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n l\u00e0 hai kh\u00eda c\u1ea1nh quan tr\u1ecdng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n. K\u1ebf to\u00e1n thu\u1ebf t\u1eadp trung v\u00e0o vi\u1ec7c t\u00ednh to\u00e1n, b\u00e1o c\u00e1o v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf. C\u00f4ng vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n thu\u1ebf l\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng doanh nghi\u1ec7p n\u1ed9p \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh thu\u1ebf.<\/p>\n\n\n\n<p>Trong khi \u0111\u00f3, ki\u1ec3m to\u00e1n t\u1eadp trung v\u00e0o \u0111\u00e1nh gi\u00e1 v\u00e0 x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh. <a href=\"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-vien-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Ki\u1ec3m to\u00e1n vi\u00ean<\/strong><\/a> th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra, so s\u00e1nh v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn \u200b\u200bv\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/cong-viec-ke-toan-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00f4 T\u1ea3 V\u1ec1 C\u00f4ng Vi\u1ec7c K\u1ebf To\u00e1n Thu\u1ebf Trong Doanh Nghi\u1ec7p L\u00e0 L\u00e0m G\u00ec?<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_2_Lam_cach_nao_de_ban_du_bao_cac_khoan_no_thue_cua_mot_to_chuc_cho_nam_tai_chinh_sap_toi\"><\/span><strong>C\u00e2u 2: L\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 b\u1ea1n d\u1ef1 b\u00e1o c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c cho n\u0103m t\u00e0i ch\u00ednh s\u1eafp t\u1edbi?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch: <\/strong>Nh\u00e0 tuy\u1ec3n d\u1ee5ng s\u1eed d\u1ee5ng c\u00e2u h\u1ecfi n\u00e0y \u0111\u1ec3 ki\u1ec3m tra k\u1ef9 n\u0103ng v\u00e0 ki\u1ebfn th\u1ee9c c\u1ee7a b\u1ea1n, nh\u1eb1m x\u00e1c nh\u1eadn kh\u1ea3 n\u0103ng c\u1ee7a b\u1ea1n cho v\u1ecb tr\u00ed b\u1ea1n \u0111ang \u1ee9ng tuy\u1ec3n. Trong qu\u00e1 tr\u00ecnh ph\u1ecfng v\u1ea5n, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ecfi nhi\u1ec1u c\u00e2u h\u1ecfi thu\u1ed9c lo\u1ea1i n\u00e0y. \u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf nh\u1eb1m \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng c\u1ee7a \u1ee9ng vi\u00ean trong vi\u1ec7c d\u1ef1 b\u00e1o c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf v\u00e0 hi\u1ec3u bi\u1ebft v\u1ec1 quy tr\u00ecnh li\u00ean quan.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-2.jpg\" alt=\"K\u1ebf to\u00e1n thu\u1ebf c\u1ea7n bi\u1ebft c\u00e1ch d\u1ef1 b\u00e1o c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c\" class=\"wp-image-4791\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>K\u1ebf to\u00e1n thu\u1ebf c\u1ea7n bi\u1ebft c\u00e1ch d\u1ef1 b\u00e1o c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi:<\/strong><\/p>\n\n\n\n<p>B\u1ea1n c\u1ea7n tr\u1ea3 l\u1eddi cho nh\u00e0 tuy\u1ec3n d\u1ee5ng hi\u1ec3u r\u1eb1ng, qu\u00e1 tr\u00ecnh d\u1ef1 \u0111o\u00e1n kh\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf ch\u1ec9 mang t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed1i v\u00e0 l\u00e0m d\u1eef li\u1ec7u tham kh\u1ea3o. Sau \u0111\u00f3 n\u00eau c\u00e1c c\u00e1ch m\u00e0 b\u1ea1n s\u1ebd \u00e1p d\u1ee5ng \u0111\u1ec3 d\u1ef1 b\u00e1o thu\u1ebf, v\u00ed d\u1ee5 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Xem x\u00e9t c\u00e1c b\u00e1o c\u00e1o thu\u1ebf v\u00e0 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u c\u00e1c xu h\u01b0\u1edbng v\u00e0 bi\u1ebfn \u0111\u1ed9ng trong kho\u1ea3n n\u1ee3 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c.<\/li>\n\n\n\n<li>Xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kho\u1ea3n n\u1ee3 thu\u1ebf, bao g\u1ed3m thay \u0111\u1ed5i v\u1ec1 thu\u1ebf su\u1ea5t, quy \u0111\u1ecbnh thu\u1ebf m\u1edbi, ho\u1eb7c c\u00e1c s\u1ef1 ki\u1ec7n kinh doanh \u0111\u1eb7c bi\u1ec7t c\u00f3 th\u1ec3 g\u00e2y ra t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn n\u1ee3 thu\u1ebf.<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh \u0111\u1ec3 x\u1eed l\u00fd d\u1eef li\u1ec7u v\u00e0 t\u1ea1o ra d\u1ef1 b\u00e1o. C\u00e1c c\u00f4ng c\u1ee5 n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p h\u1ed3i quy t\u00e0i ch\u00ednh ho\u1eb7c m\u00f4 h\u00ecnh d\u1ef1 b\u00e1o thu\u1ebf d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng s\u1ed1 quan tr\u1ecdng.<\/li>\n\n\n\n<li>Xem x\u00e9t c\u00e1c gi\u1ea3 \u0111\u1ecbnh v\u00e0 r\u1ee7i ro li\u00ean quan \u0111\u1ebfn d\u1ef1 b\u00e1o thu\u1ebf, nh\u01b0 thay \u0111\u1ed5i v\u1ec1 quy \u0111\u1ecbnh thu\u1ebf ho\u1eb7c s\u1ef1 bi\u1ebfn \u0111\u1ed9ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a d\u1ef1 b\u00e1o.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/loi-nhuan-truoc-thue-va-lai-vay\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1ee3i Nhu\u1eadn Tr\u01b0\u1edbc Thu\u1ebf V\u00e0 L\u00e3i Vay (EBIT) L\u00e0 G\u00ec? C\u00f4ng Th\u1ee9c T\u00ednh<\/a><\/strong>\u00a0<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-3.jpg\" alt=\"C\u00f3 nhi\u1ec1u c\u00e1ch \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 d\u1ef1 b\u00e1o \u0111\u01b0\u1ee3c n\u1ee3 thu\u1ebf trong t\u01b0\u01a1ng lai\" class=\"wp-image-4790\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00f3 nhi\u1ec1u c\u00e1ch \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 d\u1ef1 b\u00e1o \u0111\u01b0\u1ee3c n\u1ee3 thu\u1ebf trong t\u01b0\u01a1ng lai<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_3_Thue_TNDN_hoan_lai_phai_tra_la_gi_va_hach_toan_nhu_the_nao\"><\/span><strong>C\u00e2u 3: Thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch: <\/strong>\u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean m\u00f4n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3\u00a0ki\u1ec3m tra ki\u1ebfn th\u1ee9c c\u1ee7a \u1ee9ng vi\u00ean. C\u00e2u h\u1ecfi n\u00e0y c\u00f3 th\u1ec3 \u0111\u00e3 xu\u1ea5t hi\u1ec7n trong c\u00e1c k\u1ef3 thi h\u1ecdc t\u1eadp c\u0169ng nh\u01b0 k\u1ef3 thi <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chung-chi-cpa-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">ch\u1ee9ng ch\u1ec9 CPA<\/a><\/strong>. B\u1ea1n c\u1ea7n n\u1eafm r\u00f5 nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ho\u00e3n l\u1ea1i \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y.<\/p>\n\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi:<\/strong><\/p>\n\n\n\n<p>Thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf TNDN m\u00e0 t\u1ed5 ch\u1ee9c ho\u00e3n l\u1ea1i vi\u1ec7c tr\u1ea3 cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p t\u1ed5 ch\u1ee9c tr\u00ec ho\u00e3n vi\u1ec7c thanh to\u00e1n thu\u1ebf trong t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh. Kho\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i n\u00e0y, t\u1ed5 ch\u1ee9c s\u1ebd ph\u1ea3i n\u1ed9p trong l\u01b0\u01a1ng lai v\u00e0 t\u00ednh d\u1ef1a tr\u00ean nh\u1eefng kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi c\u1ee7a thu\u1ebf TNDN theo n\u0103m \u0111\u00f3ng thu\u1ebf.<\/p>\n\n\n\n<p>B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c quy \u0111\u1ecbnh li\u00ean quan thu\u1ebf TNDN ho\u00e3n l\u1ea1i t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/a>, <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Lu\u1eadt K\u1ebf to\u00e1n 2015<\/strong><\/a>. Theo \u0111\u00f3, h\u1ea1ch to\u00e1n thu\u1ebf TNDN ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cu\u1ed1i n\u0103m b\u1eb1ng c\u00e1ch c\u0103n c\u1ee9 v\u00e0o &#8220;<strong>B\u1ea3ng x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/strong>&#8220;. T\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 thu\u1ebf TNHL ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (TNHL) \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m, b\u1ea1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng.\u00a0<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-4.jpg\" alt=\"V\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf TNDN ho\u00e3n l\u1ea1i l\u00e0 m\u1ed9t trong  c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf\" class=\"wp-image-4789\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>V\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf TNDN ho\u00e3n l\u1ea1i l\u00e0 m\u1ed9t trong  c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong>V\u00ed d\u1ee5 nh\u01b0 sau:<\/strong><\/p>\n\n\n\n<p>N\u1ebfu s\u1ed1 thu\u1ebf TNHL ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf TNHL \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi nh\u1eadn n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n 8212 &#8211; Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/li>\n\n\n\n<li>Ghi nh\u1eadn c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 347 &#8211; Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3.<\/li>\n<\/ul>\n\n\n\n<p>N\u1ebfu s\u1ed1 thu\u1ebf TNHL ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf TNHL \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi nh\u1eadn n\u1ee3 v\u00e0o t\u00e0i kho\u1ea3n 347 &#8211; Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3.<\/li>\n\n\n\n<li>Ghi nh\u1eadn c\u00f3 v\u00e0o t\u00e0i kho\u1ea3n 8212 &#8211; Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/li>\n<\/ul>\n\n\n\n<p>L\u01b0u \u00fd r\u1eb1ng c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean ch\u1ec9 l\u00e0 v\u00ed d\u1ee5 v\u00e0 c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong doanh nghi\u1ec7p. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, b\u1ea1n n\u00ean tham kh\u1ea3o t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn t\u1eeb c\u01a1 quan thu\u1ebf v\u00e0 quy \u0111\u1ecbnh thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><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><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-5.jpg\" alt=\"T\u00f9y thu\u1ed9c v\u00e0o h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh qu\u00e1 t\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf TNHL s\u1ebd kh\u00e1c nhau\" class=\"wp-image-4788\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-5.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-5-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-5-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>T\u00f9y thu\u1ed9c v\u00e0o h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh qu\u00e1 t\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf TNHL s\u1ebd kh\u00e1c nhau<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_4_Nhung_bao_cao_nao_ban_phai_ke_khai_hang_thang_hang_quy_hang_nam\"><\/span><strong>C\u00e2u 4: Nh\u1eefng b\u00e1o c\u00e1o n\u00e0o b\u1ea1n ph\u1ea3i k\u00ea khai h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd, h\u00e0ng n\u0103m?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch: <\/strong>\u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ki\u1ec3m tra ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m c\u1ee7a b\u1ea1n v\u1ec1 c\u00e1c b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng, h\u00e0ng n\u0103m. \u0110\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf v\u00e0 nh\u00e0 tuy\u1ec3n d\u1ee5ng mu\u1ed1n \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u1ea1n c\u00f3 hi\u1ec3u bi\u1ebft, c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c n\u00e0y.<\/p>\n\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi:<\/strong><\/p>\n\n\n\n<p>Theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/Thong-tu-26-2015-TT-BTC-huong-dan-12-2015-ND-CP-thue-gia-tri-gia-tang-sua-doi-39-2014-TT-BTC-267174.aspx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong><\/a><strong>, <\/strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/Thong-tu-119-2014-TT-BTC-sua-doi-cac-thong-tu-de-cai-cach-don-gian-thu-tuc-hanh-chinh-ve-thue-246608.aspx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/strong><\/a><strong>, <\/strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/Thong-tu-151-2014-TT-BTC-huong-dan-91-2014-ND-CP-sua-doi-bo-sung-Nghi-dinh-quy-dinh-thue-253864.aspx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/strong><\/a><strong>,\u00a0 <\/strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/Thong-tu-26-2015-TT-BTC-huong-dan-12-2015-ND-CP-thue-gia-tri-gia-tang-sua-doi-39-2014-TT-BTC-267174.aspx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/strong><\/a><strong>, <\/strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/Thong-tu-92-2015-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-282089.aspx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/strong><\/a><strong>, <\/strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thue-phi-le-phi\/Thong-tu-26-2015-TT-BTC-huong-dan-12-2015-ND-CP-thue-gia-tri-gia-tang-sua-doi-39-2014-TT-BTC-267174.aspx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong><\/a>, <strong>Lu\u1eadt K\u1ebf to\u00e1n 2015<\/strong>, c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o m\u00e0 k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n ph\u1ea3i k\u00ea khai h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd v\u00e0 h\u00e0ng n\u0103m nh\u01b0 sau:<\/p>\n\n\n\n<p>C\u00e1c b\u00e1o c\u00e1o c\u1ea7n k\u00ea khai h\u00e0ng th\u00e1ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u00e1o c\u00e1o thu\u1ebf \u0111\u1ed9t xu\u1ea5t (n\u1ebfu c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf).<\/li>\n\n\n\n<li>T\u1edd khai thu\u1ebf GTGT (thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng).<\/li>\n\n\n\n<li>T\u1edd khai thu\u1ebf TNCN (thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n).<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf GTGT (n\u1ebfu \u00e1p d\u1ee5ng).<\/li>\n<\/ul>\n\n\n\n<p>C\u00e1c b\u00e1o c\u00e1o c\u1ea7n k\u00ea khai thu\u1ebf theo qu\u00fd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u00e1o c\u00e1o thu\u1ebf GTGT h\u00e0ng qu\u00fd.<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o thu\u1ebf TNCN h\u00e0ng qu\u00fd.<br>B\u00e1o c\u00e1o t\u1ea1m \u1ee9ng thu\u1ebf TNDN qu\u00fd.<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo qu\u00fd.<\/li>\n<\/ul>\n\n\n\n<p>C\u00e1c b\u00e1o c\u00e1o c\u1ea7n k\u00ea khai h\u00e0ng n\u0103m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (ch\u1eadm nh\u1ea5t 30\/01 h\u00e0ng n\u0103m).<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o s\u1eed d\u1ee5ng t\u00ecnh h\u00ecnh h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/li>\n\n\n\n<li>T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng\/qu\u00fd.<\/li>\n\n\n\n<li>N\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh.<\/li>\n\n\n\n<li>Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m \u0111\u1ed1i v\u1edbi n\u0103m thu nh\u1eadp doanh nghi\u1ec7p\/thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n\n\n\n<li>N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-6.jpg\" alt=\"C\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf c\u1ea7n k\u00ea khai s\u1ebd t\u00f9y thu\u1ed9c v\u00e0o ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\" class=\"wp-image-4787\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-6.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-6-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-6-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf c\u1ea7n k\u00ea khai s\u1ebd t\u00f9y thu\u1ed9c v\u00e0o ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_5_Ban_co_the_giai_thich_ly_do_tai_sao_dieu_quan_trong_doi_voi_cac_doanh_nghiep_la_duy_tri_ho_so_thue_trong_toi_thieu_10_nam_khong\"><\/span><strong>C\u00e2u 5: B\u1ea1n c\u00f3 th\u1ec3 gi\u1ea3i th\u00edch l\u00fd do t\u1ea1i sao \u0111i\u1ec1u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u00e0 duy tr\u00ec h\u1ed3 s\u01a1 thu\u1ebf trong t\u1ed1i thi\u1ec3u 10 n\u0103m kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch: <\/strong>\u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t trong c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c nh\u00e0 tuy\u1ec3n d\u1ee5ng l\u1ef1a ch\u1ecdn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chuy\u00ean m\u00f4n c\u1ee7a b\u1ea1n. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e2u h\u1ecfi n\u00e0y c\u0169ng gi\u00fap nh\u00e0 tuy\u1ec3n d\u1ee5ng ki\u1ec3m tra xem b\u1ea1n c\u00f3 th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c ki\u1ebfn th\u1ee9c m\u1edbi hay kh\u00f4ng.<\/p>\n\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi:<\/strong><\/p>\n\n\n\n<p>C\u00e1c doanh nghi\u1ec7p c\u1ea7n duy tr\u00ec h\u1ed3 s\u01a1 thu\u1ebf theo th\u1eddi h\u1ea1n c\u1ee7a ph\u00e1p lu\u1eadt v\u00ec c\u00e1c l\u00fd do sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt: Theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-174-2016-ND-CP-huong-Luat-ke-toan-336391.aspx?anchor=dieu_12\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/strong><\/a>, \u0110i\u1ec1u 13, t\u1ea5t c\u1ea3 t\u00e0i li\u1ec7u ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n sau s\u1ebd c\u00f3 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u l\u00e0 10 n\u0103m.<\/li>\n\n\n\n<li>Duy tr\u00ec h\u1ed3 s\u01a1 thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb t\u1ed1t cho qu\u00e1 tr\u00ecnh ki\u1ec3m tra, thanh tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. N\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi ki\u1ec7n to\u00e0n thu\u1ebf, truy thu v\u00e0 ph\u1ea1t thu\u1ebf.<\/li>\n\n\n\n<li>L\u00e0 b\u1eb1ng ch\u1ee9ng v\u1ec1 s\u1ef1 \u0111\u00f3ng g\u00f3p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c tranh ch\u1ea5p thu\u1ebf.<\/li>\n\n\n\n<li>Cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng v\u1ec1 thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-7.jpg\" alt=\"Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u1eddi h\u1ea1n t\u1ed1i thi\u1ec3u 10 n\u0103m\" class=\"wp-image-4786\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-7.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-7-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-7-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u1eddi h\u1ea1n t\u1ed1i thi\u1ec3u 10 n\u0103m<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cau_6_Ban_se_ho_tro_khach_hang_hoac_doanh_nghiep_nop_thue_qua_han_nhu_the_nao\"><\/span><strong>C\u00e2u 6: B\u1ea1n s\u1ebd h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng ho\u1eb7c doanh nghi\u1ec7p n\u1ed9p thu\u1ebf qu\u00e1 h\u1ea1n nh\u01b0 th\u1ebf n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Gi\u1ea3i th\u00edch:<\/strong> \u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t trong c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ki\u1ec3m tra kh\u1ea3 n\u0103ng x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng kh\u00f3 kh\u0103n c\u1ee7a \u1ee9ng vi\u00ean. C\u00e1ch ti\u1ebfp c\u1eadn t\u1ed1t nh\u1ea5t \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y l\u00e0 tr\u1ef1c ti\u1ebfp \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng n\u1ed9p thu\u1ebf qu\u00e1 h\u1ea1n nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n\n\n\n<p><strong>G\u1ee3i \u00fd tr\u1ea3 l\u1eddi:<\/strong><\/p>\n\n\n\n<p>\u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y, b\u1ea1n n\u00ean l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e3y b\u1eaft \u0111\u1ea7u b\u1eb1ng b\u1ed1i c\u1ea3nh b\u1ea1n \u00edt khi g\u1eb7p nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u1edf c\u00e1c kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p m\u00e0 b\u1ea1n \u0111\u00e3 h\u1ed7 tr\u1ee3, l\u00e0m vi\u1ec7c.<\/li>\n\n\n\n<li>Sau \u0111\u00f3, ti\u1ebfp t\u1ee5c v\u1edbi y\u1ebfu t\u1ed1 s\u1ebd c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u1ecb qu\u00e1 h\u1ea1n thu\u1ebf kh\u00f4ng mong mu\u1ed1n, n\u00eau nguy\u00ean nh\u00e2n v\u00ed d\u1ee5 nh\u01b0 h\u1ed3 s\u01a1 thu\u1ebf kh\u00f4ng ch\u00ednh x\u00e1c, thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf,&#8230;<\/li>\n\n\n\n<li>Ti\u1ebfp theo b\u1ea1n s\u1ebd \u0111\u01b0a ra c\u00e1ch b\u1ea1n gi\u1ea3i quy\u1ebft t\u00ecnh hu\u1ed1ng n\u00e0y, h\u00e3y nh\u1ea5n m\u1ea1nh r\u1eb1ng b\u1ea1n s\u1ebd l\u00e0m vi\u1ec7c v\u1edbi t\u1ed5 ch\u1ee9c, c\u01a1 quan c\u00f3 th\u1ec3 quy\u1ec1n \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch n\u1ed9p thu\u1ebf qu\u00e1 h\u1ea1n hi\u1ec7u qu\u1ea3, nhanh ch\u00f3ng nh\u1ea5t.<\/li>\n\n\n\n<li>Trong qu\u00e1 tr\u00ecnh tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y, \u0111\u1eebng qu\u00ean h\u1ecfi l\u1ea1i nh\u00e0 tuy\u1ec3n d\u1ee5ng nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 b\u1ea1n ch\u01b0a hi\u1ec3u \u0111\u1ec3 c\u00e2u tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c ph\u00f9 h\u1ee3p h\u01a1n.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/phong-van-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">B\u1ed9 C\u00e2u H\u1ecfi T\u00ecnh Hu\u1ed1ng Ph\u1ecfng V\u1ea5n K\u1ebf To\u00e1n Ph\u1ed5 Bi\u1ebfn V\u00e0 G\u1ee3i \u00dd Tr\u1ea3 L\u1eddi<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-8.jpg\" alt=\"Qu\u00e1 h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 m\u1ed9t t\u00ecnh hu\u1ed1ng m\u00e0 k\u1ebf to\u00e1n thu\u1ebf c\u00f3 th\u1ec3 g\u1eb7p\" class=\"wp-image-4785\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-8.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-8-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/cac-cau-hoi-phong-van-ke-toan-thue-topcv-8-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Qu\u00e1 h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 m\u1ed9t t\u00ecnh hu\u1ed1ng m\u00e0 k\u1ebf to\u00e1n thu\u1ebf c\u00f3 th\u1ec3 g\u1eb7p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 <strong>c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/strong> ph\u1ed5 bi\u1ebfn v\u00e0 g\u1ee3i \u00fd tr\u1ea3 l\u1eddi m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o. Vi\u1ec7c chu\u1ea9n b\u1ecb tr\u01b0\u1edbc cho ph\u1ecfng v\u1ea5n l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n t\u1ed1t nh\u1ea5t kh\u1ea3 n\u0103ng c\u1ee7a m\u00ecnh v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c m\u00e0 m\u00ecnh mong mu\u1ed1n.&nbsp;<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 truy c\u1eadp ngay v\u00e0o <a href=\"http:\/\/topcv.vn\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV.vn<\/strong><\/a> \u0111\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c c\u01a1 h\u1ed9i <a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan-kiem-toan-c10028\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/strong><\/a> h\u1ea5p d\u1eabn kh\u00e1c. T\u1ea1i TopCV.vn, b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u1ea1ng <a href=\"https:\/\/www.topcv.vn\/mau-cv\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>t\u1ea1o CV<\/strong><\/a>, k\u1ebft n\u1ed1i c\u00f9ng h\u00e0ng ng\u00e0n nh\u00e0 tuy\u1ec3n d\u1ee5ng ch\u1ea5t l\u01b0\u1ee3ng, uy t\u00edn t\u1eeb c\u00e1c doanh nghi\u1ec7p h\u00e0ng \u0111\u1ea7u. T\u1eeb \u0111\u00f3 t\u0103ng c\u01a1 h\u1ed9i t\u00ecm ki\u1ebfm vi\u1ec7c l\u00e0m th\u00e0nh c\u00f4ng h\u01a1n.<\/p>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/phong-van-ke-toan-tong-hop\/\" target=\"_blank\" rel=\"noreferrer noopener\">B\u1ed9 C\u00e2u H\u1ecfi Ph\u1ecfng V\u1ea5n K\u1ebf To\u00e1n T\u1ed5ng H\u1ee3p V\u00e0 H\u01b0\u1edbng D\u1eabn Tr\u1ea3 L\u1eddi<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n thu\u1ebf, c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n th\u01b0\u1eddng t\u1eadp trung v\u00e0o ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m c\u1ee7a \u1ee9ng vi\u00ean trong vi\u1ec7c x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn thu\u1ebf. N\u1ebfu b\u1ea1n \u0111ang trong qu\u00e1 tr\u00ecnh t\u00ecm ki\u1ebfm vi\u1ec7c l\u00e0m c\u1ee7a m\u00ecnh, h\u00e3y c\u00f9ng tham kh\u1ea3o c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4793,"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":[],"class_list":["post-4784","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u1ed5ng h\u1ee3p c\u00e1c c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 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