{"id":1080,"date":"2021-01-13T13:33:53","date_gmt":"2021-01-13T06:33:53","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1080"},"modified":"2021-07-27T09:26:28","modified_gmt":"2021-07-27T02:26:28","slug":"nhung-sai-pham-thuong-gap-cua-doanh-nghiep-khi-kiem-tra-thue","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-sai-pham-thuong-gap-cua-doanh-nghiep-khi-kiem-tra-thue\/","title":{"rendered":"Nh\u1eefng sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p c\u1ee7a doanh nghi\u1ec7p khi ki\u1ec3m tra thu\u1ebf"},"content":{"rendered":"<p>C\u00e1c sai ph\u1ea1m c\u1ee7a doanh nghi\u1ec7p l\u00e0 do v\u00f4 t\u00ecnh nh\u01b0 ch\u01b0a c\u1eadp nh\u1eadt th\u00f4ng tin ch\u00ednh s\u00e1ch m\u1edbi, ho\u1eb7c hi\u1ec3u sai v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf hi\u1ec7n nay, m\u1ed7i m\u1ed9t s\u1eafc thu\u1ebf \u0111\u1ec1u c\u00f3 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh chi ti\u1ebft cho:<\/p>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/li>\n<li>S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/li>\n<li>\u01afu \u0111\u00e3i thu\u1ebf<\/li>\n<li>Vi ph\u1ea1m v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1081\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-pham-thuong-gap-khi-kiem-tra-thue.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-pham-thuong-gap-khi-kiem-tra-thue.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-pham-thuong-gap-khi-kiem-tra-thue-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-pham-thuong-gap-khi-kiem-tra-thue-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-pham-thuong-gap-khi-kiem-tra-thue-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-pham-thuong-gap-khi-kiem-tra-thue-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-pham-thuong-gap-khi-kiem-tra-thue-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-sai-pham-thuong-gap-khi-kiem-tra-thue-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>Do ch\u00ednh s\u00e1ch c\u1ee7a Vi\u1ec7t nam nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c (Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung; Th\u00f4ng t\u01b0 thay \u0111\u1ed5i, s\u1eeda \u0111\u1ed5i b\u1ed5 sung; Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i, k\u00edch c\u1ea7u; V\u0103n b\u1ea3n d\u01b0\u1edbi Lu\u1eadt,\u2026) n\u00ean th\u00f4ng th\u01b0\u1eddng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu kh\u00f4ng k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt th\u00f4ng tin th\u00ec r\u1ee7i ro \u0111\u1ebfn v\u1edbi Doanh nghi\u1ec7p r\u1ea5t d\u1ec5 x\u1ea3y ra. \u1ede \u0111\u00e2y lo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ed1 t\u00ecnh hi\u1ec3u sai Lu\u1eadt \u0111\u1ec3 t\u00ecm c\u00e1ch l\u00e1ch ho\u1eb7c tr\u1ed1n thu\u1ebf, c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan th\u1ef1c thi Ph\u00e1p Lu\u1eadt (C\u00f4ng an, Vi\u1ec7n Ki\u1ec3m s\u00e1t, T\u00f2a \u00e1n,\u2026) \u0111\u1ec3 ph\u1ed1i h\u1ee3p \u0111i\u1ec1u tra v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m, \u0111\u1ec1 c\u1eadp \u0111\u1ebfn m\u1ed9t s\u1ed1 nh\u1eefng sai ph\u1ea1m do v\u00f4 t\u00ecnh nh\u01b0 ch\u01b0a c\u1eadp nh\u1eadt th\u00f4ng tin ch\u00ednh s\u00e1ch m\u1edbi, ho\u1eb7c hi\u1ec3u sai v\u1ec1 ch\u00ednh s\u00e1ch. Trong \u0111\u00f3 nh\u1eefng sai ph\u1ea1m x\u1ea3y ra nhi\u1ec1u nh\u1ea5t \u1edf hai s\u1eafc thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<h2><strong>1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/h2>\n<p>1.1. Thu\u1ebf GTGT \u0111\u1ea7u ra<\/p>\n<ul>\n<li>K\u00ea khai thi\u1ebfu doanh thu t\u00ednh thu\u1ebf GTGT nh\u01b0 tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n giai \u0111o\u1ea1n trong x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n; Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 b\u00e1n h\u00e0ng d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n,\u2026<\/li>\n<li>X\u00e1c \u0111\u1ecbnh sai h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u00fang; X\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT<\/li>\n<li>K\u00ea khai s\u00f3t h\u00f3a \u0111\u01a1n, l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/li>\n<li>Ch\u01b0a th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t bi\u1ebfu t\u1eb7ng, b\u00e1n s\u1ea3n ph\u1ea9m<\/li>\n<li>Xu\u1ea5t v\u1eadt t\u01b0 nhi\u00ean li\u1ec7u b\u00e1n ho\u1eb7c cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i m\u01b0\u1ee3n kh\u00f4ng k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra<\/li>\n<li>X\u00e1c \u0111\u1ecbnh sai thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ea7u ra<\/li>\n<li>K\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 doanh thu t\u00ednh thu\u1ebf, k\u00ea khai th\u1ea5p h\u01a1n h\u00f3a \u0111\u01a1n d\u1eabn \u0111\u1ebfn l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u ra, gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n<li>Ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n ch\u01b0a k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n doanh thu ph\u00e1t sinh d\u1eabn \u0111\u1ebfn k\u00ea khai ch\u01b0a k\u1ecbp th\u1eddi kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u ra t\u01b0\u01a1ng \u1ee9ng nh\u01b0 thu nh\u1eadp b\u00e1n ph\u1ebf li\u1ec7u, doanh thu c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u00e3 nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/li>\n<li>B\u00e1n h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng th\u01b0\u1eddng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n ghi gi\u00e1 thanh to\u00e1n th\u1ea5p h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf thu ti\u1ec1n<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, th\u00e0nh l\u1eadp nhi\u1ec1u chi nh\u00e1nh tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n kh\u00e1c nhau nh\u01b0ng ch\u1ec9 k\u00ea khai n\u1ed9p thu\u1ebf nh\u1eefng l\u0129nh v\u1ef1c kinh doanh ch\u00ednh<\/li>\n<li>Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e2y l\u1eafp, x\u00e2y d\u1ef1ng k\u00fd h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng v\u1edbi Ch\u1ee7 \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u. Nh\u01b0ng khi xu\u1ea5t h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p t\u00e1ch ri\u00eang ph\u1ea7n gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 k\u00ea khai thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t thu\u1ebf 5%, thay v\u00ec ph\u1ea3i k\u00ea khai to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh theo thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng l\u00e0 10%<\/li>\n<li>Kho\u1ea3n thu ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n k\u00ea khai thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p>1.2. Khai sai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<ul>\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/li>\n<li>Kh\u00f4ng ph\u00e2n b\u1ed5 ho\u1eb7c ph\u00e2n b\u1ed5 kh\u00f4ng \u0111\u00fang t\u1ef7 l\u1ec7 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u do ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0%<\/li>\n<li>Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u1eeb ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT sang ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/li>\n<li>K\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p<\/li>\n<li>K\u00ea khai tr\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/li>\n<li>Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u b\u1ecb hao h\u1ee5t, t\u1ed5n th\u1ea5t ho\u1eb7c do \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1, gi\u1ea3m l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/li>\n<li>Kh\u00f4ng k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u b\u1ecb t\u1ed5n th\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c b\u1ed3i th\u01b0\u1eddng<\/li>\n<li>K\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/li>\n<li>K\u00ea khai kh\u1ea5u tr\u1eeb h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ch\u01b0a thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/li>\n<li>K\u00ea khai kh\u1ea5u tr\u1eeb h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh, kh\u00f4ng li\u00ean quan \u0111\u1ebfn doanh thu<\/li>\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u1ea3 h\u1ed9 nh\u00e0 cung c\u1ea5p<\/li>\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed ti\u00eau d\u00f9ng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh<\/li>\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed cho v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty m\u1eb9<\/li>\n<li>S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o thi\u1ebfu ch\u1ec9 ti\u00eau, c\u00e1c h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/li>\n<\/ul>\n<h2><strong>2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n<p>2.1. Doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh thi\u1ebfu doanh thu t\u00ednh thu\u1ebf, sai ni\u00ean \u0111\u1ed9 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m trong k\u1ef3. \u0110\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n doanh thu t\u00ednh thu\u1ebf TNDN, c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/li>\n<li>Ghi nh\u1eadn ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 doanh thu t\u00ednh thu\u1ebf; Ch\u01b0a ghi nh\u1eadn c\u00e1c kho\u1ea3n thu nh\u1eadp t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u00e3 th\u1ef1c hi\u1ec7n trong k\u1ef3<\/li>\n<li>X\u00e1c \u0111\u1ecbnh doanh thu kh\u00f4ng \u0111\u00fang theo gi\u00e1 tr\u1ecb nghi\u1ec7m thu thanh to\u00e1n A-B trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, c\u00f3 c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u00e3 nghi\u1ec7m thu \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a k\u00ea khai thu\u1ebf k\u1ecbp th\u1eddi, kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n doanh thu th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf thanh to\u00e1n<\/li>\n<li>K\u00ea khai doanh thu ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, tr\u1ed1n, gi\u1ea5u doanh thu b\u1eb1ng nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p tinh vi, th\u00f4ng \u0111\u1ed3ng gi\u1eefa b\u00ean mua v\u00e0 b\u00ean b\u00e1n th\u00f4ng qua c\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ra n\u01b0\u1edbc ngo\u00e0i,\u2026<\/li>\n<li>Th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 n\u00e2ng chi ph\u00ed, gi\u1ea3m doanh thu \u0111\u1ec3 l\u00e0m gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam<\/li>\n<li>Ch\u01b0a k\u00ea khai doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu ti\u1ec1n chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khu d\u00e2n c\u01b0, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p; Ch\u01b0a k\u00ea khai gi\u00e1 v\u1ed1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh<\/li>\n<li>Ch\u01b0a h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng<\/li>\n<li>Kh\u00f4ng k\u00ea khai t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1.<\/li>\n<\/ul>\n<p>2.2. H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<ul>\n<li>Tr\u00edch d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/li>\n<li>K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3, kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh, kh\u00f4ng ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh cho s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3<\/li>\n<li>H\u1ea1ch to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u v\u00e0o k\u1ebft qu\u1ea3 kinh doanh cao h\u01a1n kh\u1ed1i l\u01b0\u1ee3ng quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh<\/li>\n<li>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/li>\n<li>H\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0o chi ph\u00ed, vay c\u00e1 nh\u00e2n v\u1edbi l\u00e3i su\u1ea5t cao h\u01a1n 150% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay khi doanh nghi\u1ec7p ch\u01b0a thu h\u1ebft v\u1ed1n g\u00f3p \u0111i\u1ec1u l\u1ec7<\/li>\n<li>H\u1ea1ch to\u00e1n v\u00e0o qu\u1ef9 l\u01b0\u01a1ng kh\u00f4ng \u0111\u00fang theo H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ti\u1ec1n th\u01b0\u1edfng nh\u00e2n vi\u00ean, c\u00e1c kho\u1ea3n chi ph\u1ee5 c\u1ea5p kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi S\u1edf lao \u0111\u1ed9ng th\u01b0\u01a1ng binh, chi th\u00f9 lao cho h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/li>\n<li>Chi ti\u1ec1n th\u01b0\u1edfng nh\u00e2n d\u1ecbp l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ngo\u00e0i s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3<\/li>\n<li>H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed c\u00e1c kho\u1ea3n chi ph\u00ed ch\u01b0a ph\u00f9 h\u1ee3p doanh thu trong k\u1ef3, c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc m\u00e0 th\u1ef1c t\u1ebf ch\u01b0a chi, c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, c\u00e1c kho\u1ea3n chi ph\u00ed v\u01b0\u1ee3t d\u1ef1 to\u00e1n, v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh, chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/li>\n<li>X\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n kh\u00f4ng ch\u00ednh x\u00e1c<\/li>\n<li>H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kho\u1ea3n kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh; Chi ph\u00ed kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u00e1y m\u00f3c thi\u1ebft b\u1ecb trong th\u1eddi gian kh\u00f4ng tham gia ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/li>\n<li>Chi ph\u00ed kh\u1ea5u hao c\u1ee7a kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh, t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng v\u1eabn tr\u00edch kh\u1ea5u hao, tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t quy \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng nhi\u1ec1u n\u0103m nh\u01b0ng ph\u00e2n b\u1ed5 m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed<\/li>\n<li>Chi mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng h\u1ea1ch to\u00e1n m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed m\u00e0 kh\u00f4ng h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u00ednh kh\u1ea5u hao theo quy \u0111\u1ecbnh. H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed<\/li>\n<li>C\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, giao d\u1ecbch, \u0111\u1ed1i ngo\u1ea1i kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u1ea1o ra doanh thu. Kh\u00f4ng ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi.<\/li>\n<\/ul>\n<p>2.3. Mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<ul>\n<li>K\u00ea khai mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh: \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i, thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf<\/li>\n<li>Chuy\u1ec3n s\u1ed1 l\u1ed7 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/li>\n<li>H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00f4ng \u0111\u00fang ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u01a1 s\u1edf kinh doanh chuy\u1ec3n t\u1eeb giai \u0111o\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN sang gi\u1ea3m thu\u1ebf TNDN<\/li>\n<li>M\u1ed9t s\u1ed1 Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m theo Ngh\u1ecb quy\u1ebft s\u1ed1 30\/2008\/NQ-CP, Ngh\u1ecb quy\u1ebft 08\/2011\/QH13 ch\u01b0a ch\u00ednh x\u00e1c<\/li>\n<li>Kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i m\u00e0 x\u00e1c \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN tr\u00ean t\u1ed5ng thu nh\u1eadp ho\u1eb7c ph\u00e2n b\u1ed5 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i kh\u00f4ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p theo quy \u0111\u1ecbnh<\/li>\n<li>C\u1ed1 t\u00ecnh h\u1ea1ch to\u00e1n t\u0103ng, gi\u1ea3m chi ph\u00ed gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ec3 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo h\u01b0\u1edbng c\u00f3 l\u1ee3i nh\u1ea5t<\/li>\n<li>\u00c1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u01b0: Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng,\u2026<\/li>\n<li>X\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m do \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 cho d\u1ef1 \u00e1n \u0111\u00e3 h\u1ebft th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<p>2.4. Chuy\u1ec3n gi\u00e1, mua b\u00e1n l\u1ed7.<\/p>\n<h2><strong>3. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c: Theo quy \u0111\u1ecbnh, c\u00e1c c\u01a1 quan chi tr\u1ea3 ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ngay khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, tuy nhi\u00ean sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p l\u00e0 kh\u00f4ng kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 1 th\u00e1ng<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n: C\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp nh\u01b0ng kh\u00f4ng \u0111\u1ec3 \u00fd, d\u1eabn \u0111\u1ebfn kh\u00f4ng t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf m\u00e0 th\u1ef1c hi\u1ec7n \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3.<\/li>\n<\/ul>\n<h2><strong>4. C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/strong><\/h2>\n<p>Th\u01b0\u1eddng x\u1ea3y ra khai ch\u1eadm so v\u1edbi th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5, mua b\u00e1n h\u00e0ng h\u00f3a.<\/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\/nhung-sai-pham-thuong-gap-cua-doanh-nghiep-khi-kiem-tra-thue\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-sai-pham-thuong-gap-cua-doanh-nghiep-khi-kiem-tra-thue\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-sai-pham-thuong-gap-cua-doanh-nghiep-khi-kiem-tra-thue\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Nh%E1%BB%AFng%20sai%20ph%E1%BA%A1m%20th%C6%B0%E1%BB%9Dng%20g%E1%BA%B7p%20c%E1%BB%A7a%20doanh%20nghi%E1%BB%87p%20khi%20ki%E1%BB%83m%20tra%20thu%E1%BA%BF&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fnhung-sai-pham-thuong-gap-cua-doanh-nghiep-khi-kiem-tra-thue%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-sai-pham-thuong-gap-cua-doanh-nghiep-khi-kiem-tra-thue\/', 'Nh%E1%BB%AFng%20sai%20ph%E1%BA%A1m%20th%C6%B0%E1%BB%9Dng%20g%E1%BA%B7p%20c%E1%BB%A7a%20doanh%20nghi%E1%BB%87p%20khi%20ki%E1%BB%83m%20tra%20thu%E1%BA%BF', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>C\u00e1c sai ph\u1ea1m c\u1ee7a doanh nghi\u1ec7p l\u00e0 do v\u00f4 t\u00ecnh nh\u01b0 ch\u01b0a c\u1eadp nh\u1eadt th\u00f4ng tin ch\u00ednh s\u00e1ch m\u1edbi, ho\u1eb7c hi\u1ec3u sai v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf hi\u1ec7n nay, m\u1ed7i m\u1ed9t s\u1eafc thu\u1ebf \u0111\u1ec1u c\u00f3 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh chi ti\u1ebft cho:&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[100],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Nh\u1eefng sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p c\u1ee7a doanh nghi\u1ec7p khi ki\u1ec3m tra thu\u1ebf - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"C\u00e1c sai ph\u1ea1m c\u1ee7a doanh nghi\u1ec7p khi ki\u1ec3m tra thu\u1ebf l\u00e0 do v\u00f4 t\u00ecnh nh\u01b0 ch\u01b0a c\u1eadp nh\u1eadt th\u00f4ng tin ch\u00ednh s\u00e1ch m\u1edbi, ho\u1eb7c hi\u1ec3u sai v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf. 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