{"id":1008,"date":"2021-01-09T08:48:39","date_gmt":"2021-01-09T01:48:39","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1008"},"modified":"2021-07-27T09:27:17","modified_gmt":"2021-07-27T02:27:17","slug":"trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep\/","title":{"rendered":"Tr\u00ecnh t\u1ef1 ki\u1ec3m tra c\u00e1c s\u1eafc thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\">C\u00e1c b\u1ea1n c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1 g\u00ec khi c\u01a1 quan thu\u1ebf v\u00e0o ki\u1ec3m tra? N\u1ebfu doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra thu\u1ebf, th\u00ec c\u00e1c s\u1eafc thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c ki\u1ec3m tra theo tr\u00ecnh t\u1ef1 nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Thu\u1ebf GTGT<\/li>\n<li style=\"text-align: justify;\">Thu\u1ebf TNCN<\/li>\n<li style=\"text-align: justify;\">Thu\u1ebf TNDN<\/li>\n<li style=\"text-align: justify;\">C\u00e1c thu\u1ebf kh\u00e1c<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c nh\u00e2n vi\u00ean thu\u1ebf s\u1ebd \u0111i th\u00e0nh t\u1eebng t\u1ed5 2-3 ng\u01b0\u1eddi ho\u1eb7c nhi\u1ec1u h\u01a1n t\u00f9y theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c. M\u1ed7i ng\u01b0\u1eddi s\u1ebd ki\u1ec3m tra t\u1eebng m\u1ee5c thu\u1ebf kh\u00e1c nhau. N\u1ebfu b\u1ea1n kh\u00f4ng mu\u1ed1n ng\u1eadp trong nh\u1eefng c\u00e2u h\u1ecfi c\u1ee7a h\u1ecd, b\u1ea1n n\u00ean s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb cho khoa h\u1ecdc, \u0111\u1ec3 h\u1ecd c\u00f3 th\u1ec3 t\u1ef1 t\u1eadp h\u1ee3p th\u00f4ng tin m\u00e0 kh\u00f4ng c\u1ea7n t\u1edbi b\u1ea1n.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-1009\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><strong>1. Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\">T\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra vi\u1ec7c k\u00ea khai n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, do v\u1eady khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o quy\u1ebft to\u00e1n, vi\u1ec7c \u0111\u1ea7u ti\u00ean l\u00e0 b\u1ea1n ph\u1ea3i t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u1edd khai c\u1ee7a h\u00e0ng th\u00e1ng v\u00e0 x\u1ebfp theo t\u1eebng n\u0103m v\u1edbi nhau. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n thi\u1ebfu t\u1edd khai c\u1ee7a th\u00e1ng n\u00e0o c\u1ea7n ph\u1ea3i ki\u1ec3m tra xem th\u00e1ng \u0111\u00f3 c\u00f3 k\u00ea khai kh\u00f4ng hay l\u00e0 \u0111\u00e1nh m\u1ea5t \u0111\u1ec3 x\u1eed l\u00fd.<\/li>\n<li style=\"text-align: justify;\">C\u00e1n b\u1ed9 thu\u1ebf th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u b\u1eb1ng c\u00f4ng \u0111o\u1ea1n ki\u1ec3m tra ho\u00e1 \u0111\u01a1n \u0111\u1ea7u ra \u0111\u1ea7u v\u00e0o theo t\u1edd khai \u0111\u00e3 k\u00ea khai h\u00e0ng th\u00e1ng. Do v\u1eady b\u1ea1n n\u00ean s\u1eafp x\u1ebfp h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra \u0111\u1ea7u v\u00e0o b\u1ea3n g\u1ed1c k\u00e8m theo c\u00e1c t\u1edd khai \u0111\u1ec3 c\u00e1n b\u1ed9 thu\u1ebf \u201cch\u1ea5m\u201d ch\u1ee9ng t\u1eeb.<\/li>\n<li style=\"text-align: justify;\">C\u1ea7n ph\u1ea3i ki\u1ec3m tra l\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai nh\u01b0ng c\u00f3 v\u1ea5n \u0111\u1ec1 (b\u1ecb m\u1ea5t b\u1ea3n g\u1ed1c, s\u1ed1 ti\u1ec1n l\u1edbn h\u01a1n 20.000.000 \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng chuy\u1ec3n ti\u1ec1n qua ng\u00e2n h\u00e0ng, sai t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\u2026.) photo ra m\u1ed9t b\u1ea3n, l\u1eadp b\u1ea3ng k\u00ea \u0111\u1ec3 ri\u00eang ra.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t b\u1ea3n g\u1ed1c, ch\u1ec9 c\u00f3 b\u1ea3n photo c\u1ea7n chu\u1ea9n b\u1ecb k\u00e8m theo c\u00e1c c\u00f4ng v\u0103n b\u00e1o m\u1ea5t \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra h\u1ee7y c\u1ea7n photo k\u00e8m v\u1edbi bi\u00ean b\u1ea3n h\u1ee7y \u0111\u1ec3 ri\u00eang ra.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c ho\u00e1 \u0111\u01a1n mua h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n 20.000.0000 \u0111\u1ed3ng tr\u1edf l\u00ean b\u1ea1n n\u00ean c\u00f3 b\u1ea3n sao ch\u1ee9ng t\u1eeb thanh to\u00e1n k\u00e8m theo \u0111\u1ec3 \u0111\u1ee1 m\u1ea5t c\u00f4ng m\u1ed7i l\u1ea7n c\u00e1n b\u1ed9 thu\u1ebf h\u1ecfi l\u1ea1i ph\u1ea3i \u0111i t\u00ecm trong t\u1eadp s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng.<\/li>\n<li style=\"text-align: justify;\">Nh\u00e2n vi\u00ean thu\u1ebf th\u01b0\u1eddng s\u1ebd y\u00eau c\u1ea7u xu\u1ea5t 01 file excel t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c b\u00e1o c\u00e1o thu\u1ebf cho h\u1ecd. N\u00ean c\u1ea7n chu\u1ea9n b\u1ecb m\u1ed9t file excel t\u1ed5ng h\u1ee3p c\u00e1c b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>2. Thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/h2>\n<p style=\"text-align: justify;\">Thu\u1ebf n\u00e0y th\u01b0\u1eddng l\u00e0 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c nh\u1eadp kh\u1ea9u c\u00e1c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n<ul>\n<li style=\"text-align: justify;\">C\u00e1c ch\u1ee9ng minh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u tr\u01b0\u1edbc \u0111\u1ec3 kh\u1ea5u tr\u1eeb \u1edf kh\u00e2u t\u1ea1i doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c t\u1edd khai n\u1ed9p thu\u1ebf, bi\u00ean lai n\u1ed9p thu\u1ebf \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 b\u00e1n h\u00e0ng trong n\u01b0\u1edbc.<\/li>\n<li style=\"text-align: justify;\">T\u1ed5ng h\u1ee3p doanh s\u1ed1 h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t b\u00e1n ra.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c gi\u1ea5y t\u1edd t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>3. Thu\u1ebf Xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/h2>\n<p style=\"text-align: justify;\">Nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0y li\u00ean quan \u0111\u1ebfn c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, do v\u1eady h\u1ed3 s\u01a1 chu\u1ea9n b\u1ecb c\u1ea7n ph\u1ea3i \u0111\u1ec3 \u00fd \u0111\u1ebfn vi\u1ec7c d\u1ecbch thu\u1eadt c\u00e1c t\u00e0i li\u1ec7u l\u00e0 ti\u1ebfng Anh. H\u1ed3 s\u01a1 chu\u1ea9n b\u1ecb \u0111\u1ec3 c\u00e1n b\u1ed9 thu\u1ebf ki\u1ec3m tra bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify;\">C\u00e1c h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i b\u1ea3n ti\u1ebfng Anh v\u00e0 ti\u1ebfng Vi\u1ec7t, n\u1ebfu c\u00f3 d\u1ecbch c\u00f4ng ch\u1ee9ng l\u00e0 t\u1ed1t nh\u1ea5t.<\/li>\n<li style=\"text-align: justify;\">H\u1ed3 s\u01a1 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c m\u1eb7t h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u nh\u01b0: CO, CQ,\u2026<\/li>\n<li style=\"text-align: justify;\">T\u1edd khai nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u.<\/li>\n<li style=\"text-align: justify;\">Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t, ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n qua ng\u00e2n h\u00e0ng (photo).<\/li>\n<li style=\"text-align: justify;\">C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>4. Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\n<p style=\"text-align: justify;\">C\u00e1c h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u c\u1ea7n chu\u1ea9n b\u1ecb:<\/p>\n<ul>\n<li style=\"text-align: justify;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (\u0111\u1ec3 xem x\u00e9t vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng Gross hay l\u00e0 l\u01b0\u01a1ng Net, m\u1ee9c l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 kh\u00e1c\u2026), h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 (\u0111\u1ec3 ch\u1eafc ch\u1eafn nh\u00e2n s\u1ef1 \u0111\u00f3 c\u00f3 t\u1ed3n t\u1ea1i th\u1eadt t\u1ea1i c\u00f4ng ty.<\/li>\n<li style=\"text-align: justify;\">Quy\u1ebft \u0111\u1ecbnh l\u01b0\u01a1ng, quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng, quy ch\u1ebf l\u01b0\u01a1ng c\u00f4ng ty.<\/li>\n<li style=\"text-align: justify;\">B\u1ea3ng l\u01b0\u01a1ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u01b0\u01a1ng, k\u00e8m m\u1ed9t file excel t\u1ed5ng h\u1ee3p t\u1eebng n\u0103m v\u1ec1 t\u1ed5ng thu nh\u1eadp, t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p.<\/li>\n<li style=\"text-align: justify;\">Th\u1ebb l\u01b0\u01a1ng nh\u00e2n vi\u00ean c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadn, U\u1ef7 nhi\u1ec7m chi chuy\u1ec3n l\u01b0\u01a1ng qua Ng\u00e2n h\u00e0ng.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c bi\u00ean lai kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1c lao \u0111\u1ed9ng kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng, c\u00e1c lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c gi\u1eefa n\u0103m.<\/li>\n<li style=\"text-align: justify;\">T\u1edd khai \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ee7a t\u1eebng nh\u00e2n s\u1ef1.<\/li>\n<li style=\"text-align: justify;\">B\u1ea3n sao c\u00f4ng ch\u1ee9ng h\u1ed9 chi\u1ebfu, visa c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u00e1c lao \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i doanh nghi\u1ec7p.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c gi\u1ea5y t\u1edd kh\u00e1c li\u00ean quan.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong>5. Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n<p style=\"text-align: justify;\">Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 lo\u1ea1i thu\u1ebf m\u00e0 li\u00ean quan \u0111\u1ebfn to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, n\u00ean h\u1ed3 s\u01a1 c\u1ee7a lo\u1ea1i thu\u1ebf n\u00e0y ch\u00ednh l\u00e0 to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. B\u1ea1n c\u1ea7n ch\u1ee9ng t\u1eeb h\u1ed3 s\u01a1 chu\u1ea9n b\u1ecb cho nh\u1eefng kho\u1ea3n chi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">B\u1ea3ng \u0111\u0103ng k\u00fd kh\u1ea5u hao.<\/li>\n<li style=\"text-align: justify;\">Danh s\u00e1ch t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li style=\"text-align: justify;\">Danh s\u00e1ch ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/li>\n<li style=\"text-align: justify;\">Chi ph\u00ed ph\u00e2n b\u1ed5 trong k\u1ef3.<\/li>\n<li style=\"text-align: justify;\">\u0110\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0.<\/li>\n<li style=\"text-align: justify;\">T\u00ednh gi\u00e1 th\u00e0nh, ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed.<\/li>\n<li style=\"text-align: justify;\">B\u1ea3ng t\u00ednh l\u00e3i l\u1ed7 c\u00e1c d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh, h\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn.<\/li>\n<li style=\"text-align: justify;\">H\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a nh\u1eefng kho\u1ea3n hao h\u1ee5t , b\u1ed3i th\u01b0\u1eddng, h\u1ee7y, cho t\u1eb7ng t\u1eeb thi\u1ec7n.<\/li>\n<li style=\"text-align: justify;\">H\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a nh\u1eefng kho\u1ea3n chi b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n ph\u1ea1t.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00f9ng v\u1edbi c\u00e1c h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u \u0111\u00e3 chu\u1ea9n b\u1ecb cho c\u00e1c lo\u1ea1i thu\u1ebf tr\u00ean, th\u00ec b\u1ed9 h\u1ed3 s\u01a1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb th\u00eam h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1, h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh k\u1ebf to\u00e1n; khai b\u00e1o v\u1ec1 th\u1ef1c tr\u1ea1ng v\u00e0 nh\u1eefng ch\u00fa \u00fd c\u1ee7a nh\u1eefng gi\u1ea5y t\u1edd n\u00e0y. C\u1ee5 th\u1ec3:<\/p>\n<p style=\"text-align: justify;\">H\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/p>\n<ul>\n<li style=\"text-align: justify;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 (c\u00e1c l\u1ea7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u2013 n\u1ebfu c\u00f3).<\/li>\n<li style=\"text-align: justify;\">C\u00e1c bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan ch\u1ee9c n\u0103ng\u2026 (n\u1ebfu c\u00f3).<\/li>\n<li style=\"text-align: justify;\">C\u00e1c bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c bi\u00ean b\u1ea3n h\u1ecdp v\u00e0 b\u00e1o c\u00e1o c\u1ee7a Ban ki\u1ec3m so\u00e1t li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c bi\u00ean b\u1ea3n h\u1ecdp v\u00e0 b\u00e1o c\u00e1o c\u1ee7a Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh.<\/li>\n<li style=\"text-align: justify;\">Bi\u00ean b\u1ea3n h\u1ecdp \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u1ed3 s\u01a1 nh\u00e2n s\u1ef1<\/p>\n<ul>\n<li style=\"text-align: justify;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n<li style=\"text-align: justify;\">H\u1ed3 s\u01a1 c\u00e1 nh\u00e2n lao \u0111\u1ed9ng.<\/li>\n<li style=\"text-align: justify;\">B\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li style=\"text-align: justify;\">B\u1ea3ng \u0111\u1ed1i chi\u1ebfu b\u1ea3o hi\u1ec3m v\u1edbi c\u01a1 quan b\u1ea3o hi\u1ec3m.<\/li>\n<li style=\"text-align: justify;\">H\u1ed3 s\u01a1 c\u00e1c kho\u1ea3n n\u1ee3 gi\u1eefa c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00f4ng ty.<\/li>\n<li style=\"text-align: justify;\">Bi\u00ean b\u1ea3n ki\u1ec3m tra v\u1ec1 lao \u0111\u1ed9ng (n\u1ebfu c\u00f3).<\/li>\n<li style=\"text-align: justify;\">Quy\u1ebft \u0111\u1ecbnh tuy\u1ec3n d\u1ee5ng, quy\u1ebft \u0111\u1ecbnh ch\u1ee9c danh, quy\u1ebft \u0111\u1ecbnh ti\u1ebfp nh\u1eadn, quy\u1ebft \u0111\u1ecbnh l\u01b0\u01a1ng.<\/li>\n<li style=\"text-align: justify;\">T\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1.<\/li>\n<li style=\"text-align: justify;\">Quy ch\u1ebf nh\u00e2n vi\u00ean.<\/li>\n<li style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<li style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<li style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: H\u00f3a \u0111\u01a1n mua v\u00e0o, c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, c\u00e1c b\u1ea3ng bi\u1ec3u ph\u00e2n b\u1ed5, t\u1ed5ng h\u1ee3p, c\u00e1c t\u1edd tr\u00ecnh, kh\u1ebf \u01b0\u1edbc ti\u1ec1n vay\u2026<\/li>\n<li style=\"text-align: justify;\">Quy\u1ec3n g\u1ed1c v\u00e0 li\u00ean xanh h\u00f3a \u0111\u01a1n GTGT b\u00e1n ra (kh\u1edbp v\u1edbi s\u1ed5 mua h\u00f3a \u0111\u01a1n GTGT).<\/li>\n<li style=\"text-align: justify;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3.<\/li>\n<li style=\"text-align: justify;\">X\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 b\u00ean mua v\u00e0 b\u00ean b\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra.<\/li>\n<li style=\"text-align: justify;\">H\u1ed3 s\u01a1 h\u1ec7 th\u1ed1ng T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh.<\/li>\n<li style=\"text-align: justify;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a, ti\u1ec1n m\u1eb7t, x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng.<\/li>\n<li style=\"text-align: justify;\">Danh m\u1ee5c c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, \u0111\u1ea7u t\u01b0 mua s\u1eafm thi\u1ebft b\u1ecb ch\u01b0a ho\u00e0n th\u00e0nh.<\/li>\n<li style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc h\u00e0ng n\u0103m c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c t\u1edd khai thu\u1ebf GTGT, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n\u2026 h\u00e0ng th\u00e1ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a C\u01a1 quan thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/li>\n<li style=\"text-align: justify;\">X\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li style=\"text-align: justify;\">Quy ch\u1ebf t\u00e0i ch\u00ednh.<\/li>\n<li style=\"text-align: justify;\">C\u00e1c quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, quy tr\u00ecnh l\u01b0u chuy\u1ec3n ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><strong><em>Ngu\u1ed3n: S\u01b0u t\u1ea7m<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/trinh-tu-kiem-tra-cua-co-quan-thue-doi-voi-doanh-nghiep\/'><div class='heateor_sss_sharing_title' 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