{"id":1092,"date":"2021-01-13T14:51:02","date_gmt":"2021-01-13T07:51:02","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=1092"},"modified":"2021-07-27T09:24:08","modified_gmt":"2021-07-27T02:24:08","slug":"18-van-de-doanh-nghiep-de-bi-phat-khi-bi-thanh-tra-thue-va-cach-khac-phuc","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/18-van-de-doanh-nghiep-de-bi-phat-khi-bi-thanh-tra-thue-va-cach-khac-phuc\/","title":{"rendered":"18 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p d\u1ec5 b\u1ecb ph\u1ea1t khi b\u1ecb thanh tra thu\u1ebf v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c"},"content":{"rendered":"

1\ufe0f. C\u00e1c kho\u1ea3n chi d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng ti\u1ebfp kh\u00e1ch<\/strong><\/h2>\n

Qua thanh tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p, c\u00e1c h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng ti\u1ebfp kh\u00e1ch trong c\u00e1c n\u0103m 2012 \u2013 2015 c\u00f2n t\u1ed3n t\u1ea1i c\u00e1c sai s\u00f3t sau:<\/p>\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: \u201cTi\u1ebfp kh\u00e1ch\u201d. Theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh v\u1ec1 m\u00e3 ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd kinh doanh th\u00ec kh\u00f4ng c\u00f3 ng\u00e0nh ngh\u1ec1 \u201cTi\u1ebfp kh\u00e1ch\u201d m\u00e0 ch\u1ec9 c\u00f3 D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng (\u0110a ph\u1ea7n c\u00e1c H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng c\u1ee7a H\u1ed9 kinh doanh m\u1eafc c\u00e1c l\u1ed7i n\u00e0y).<\/p>\n

C\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 ghi t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0: D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng ho\u1eb7c \u0103n u\u1ed1ng ti\u1ebfp kh\u00e1ch, c\u01a1m ti\u1ebfp kh\u00e1ch\u2026th\u00ec ch\u1ec9 ghi chung chung, kh\u00f4ng \u0111\u00ednh k\u00e8m B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c m\u00f3n \u0103n, \u0111\u1ed3 u\u1ed1ng.<\/p>\n

Theo c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a chi c\u1ee5c thu\u1ebf, c\u1ee5c thu\u1ebf th\u00ec \u201c C\u00e1c chi ph\u00ed ti\u1ebfp kh\u00e1ch trong h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 m\u1eb7t h\u00e0ng: D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng v\u00e0 k\u00e8m theo b\u1ea3ng k\u00ea c\u00e1c m\u00f3n \u0103n, \u0111\u1ed3 u\u1ed1ng\u2026(theo Quy \u0111\u1ecbnh v\u1ec1 C\u00e1c ch\u1ec9 ti\u00eau trong h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, c\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n k\u00e8m B\u1ea3ng k\u00ea v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 219\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 thu\u1ebf GTGT (\u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf); Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb). Do v\u1eady, c\u00e1c h\u00f3a \u0111\u01a1n ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/p>\n

Ngo\u00e0i ra, th\u1eddi \u0111i\u1ec3m t\u1eeb n\u0103m 2012 \u2013 2014 c\u00e1c kho\u1ea3n \u0103n u\u1ed1ng ti\u1ebfp kh\u00e1ch ph\u00e1t sinh t\u01b0\u01a1ng \u0111\u1ed1i nhi\u1ec1u. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed ti\u1ebfp t\u00e2n, ti\u1ebfp kh\u00e1ch, l\u1ec5 h\u1ed9i, kh\u00e1nh ti\u1ebft, marketing, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o\u2026kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng chi ph\u00ed (Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed n\u00eau tr\u00ean). T\u1ed5ng chi ph\u00ed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 mua c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/p>\n

2\ufe0f. Chi ph\u00ed x\u0103ng xe<\/strong><\/h2>\n

Trong n\u0103m 2012 – 2015, \u0111\u01a1n v\u1ecb c\u00f3 ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n x\u0103ng xe. Chi ph\u00ed x\u0103ng xe ph\u00e1t sinh kh\u00e1 nhi\u1ec1u (cao nh\u1ea5t kho\u1ea3ng xxx tr \u0111\u1ed3ng\/ n\u0103m) c\u00f3 th\u1ef1c s\u1ef1 h\u1ee3p l\u00fd \u0111\u1ed1i v\u1edbi ti\u00eau hao nhi\u00ean li\u1ec7u c\u1ee7a 1 xe \u00f4 t\u00f4 (kho\u1ea3ng 4 \u2013 6 l\u00edt x\u0103ng\/ 100 km)? Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng Nh\u1eadt tr\u00ecnh xe ph\u1ee5c v\u1ee5, ghi r\u00f5 qu\u00e3ng \u0111\u01b0\u1eddng \u0111i \u0111\u1ebfn, ch\u1ec9 s\u1ed1 c\u00f4ng t\u01a1 m\u00e9t, t\u00ecnh tr\u1ea1ng xe, nhi\u00ean li\u1ec7u\u2026\u0111\u1ec3 qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb lo\u1ea1i thu\u1ebf GTGT, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi C\u01a1 quan thu\u1ebf thanh ki\u1ec3m tra.<\/p>\n

3\ufe0f. C\u00e1c h\u00f3a \u0111\u01a1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n<\/strong><\/h2>\n

T\u1ea1i th\u1eddi \u0111i\u1ec3m thanh tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ch\u01b0a cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c H\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n, B\u1ea3ng k\u00ea c\u01b0\u1edbc v\u1eadn chuy\u1ec3n\u2026Khi c\u01a1 quan thu\u1ebf thanh ki\u1ec3m tra, n\u1ebfu kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh c\u00e1c kho\u1ea3n chi ph\u00ed c\u01b0\u1edbc v\u1eadn chuy\u1ec3n l\u00e0 kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ch\u1ee9ng minh cung \u0111\u01b0\u1eddng \u0111i \u2013 \u0111\u1ebfn, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n\u2026th\u00ec c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i thu\u1ebf GTGT, truy thu thu\u1ebf TNDN. Doanh nghi\u1ec7p, c\u1ea7n r\u00e0 so\u00e1t, b\u1ed5 sung c\u00e1c gi\u1ea5y t\u1edd tr\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

4\ufe0f. Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/h2>\n

K\u1ebf to\u00e1n doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 xe \u00f4 t\u00f4 kh\u00f4ng nh\u1ea5t qu\u00e1n (c\u00f3 s\u1ef1 t\u0103ng v\u1ec1 gi\u00e1 tr\u1ecb tr\u00edch kh\u1ea5u hao gi\u1eefa c\u00e1c n\u0103m 2012 \u2013 2014 v\u1edbi 2015), kh\u00f4ng tu\u00e2n th\u1ee7 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (thay th\u1ebf Th\u00f4ng t\u01b0 203\/2012\/TT-BCT): Khung th\u1eddi gian kh\u1ea5u hao l\u00e0 t\u1eeb 8 \u2013 12 n\u0103m (Doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao trong 84 th\u00e1ng); M\u1ee9c tr\u00edch kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng: gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u00e1c n\u0103m ph\u1ea3i nh\u1ea5t qu\u00e1n.<\/p>\n

\"\"<\/p>\n

5\ufe0f. Nghi\u1ec7p v\u1ee5 chuy\u1ec3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh sang c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong><\/h2>\n

Do kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ( thay th\u1ebf Th\u00f4ng t\u01b0 203\/2012\/TT-BCT).<\/p>\n

Doanh nghi\u1ec7p c\u00f3 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u00e1y \u0111i\u1ec1u h\u00f2a nhi\u1ec7t \u0111\u1ed9 v\u1edbi nguy\u00ean gi\u00e1 kho\u1ea3ng h\u01a1n 10 tri\u1ec7u \u0111\u1ed3ng (Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 203\/2012\/TT-BTC th\u00ec nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t ti\u00eau chu\u1ea9n \u0111\u1ec3 ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh ph\u1ea3i c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean) nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 10-06-2013 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean) k\u1ebf to\u00e1n kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u chuy\u1ec3n sang c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u1ec3 ph\u00e2n b\u1ed5 m\u00e0 v\u1eabn tr\u00edch kh\u1ea5u hao.<\/p>\n

Ngo\u00e0i ra, vi\u1ec7c ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a lo\u1ea1i t\u00e0i s\u1ea3n. TK 21112: M\u00e1y m\u00f3c thi\u1ebft b\u1ecb ch\u1ec9 d\u00f9ng cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 v\u1edbi c\u00e1c lo\u1ea1i m\u00e1y v\u0103n ph\u00f2ng n\u00ean \u0111\u01b0a v\u00e0o TK 21114: Thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng.<\/p>\n

6\ufe0f. Chi ph\u00ed l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7 s\u1edf h\u1eefu C\u00f4ng ty TNHH M\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7<\/strong><\/h2>\n

Tr\u00edch: T\u1ea1i ti\u1ebft d, \u0110i\u1ec3m 2.5, Kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18-06-2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 02\/08\/2014, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2014 tr\u1edf \u0111i v\u00e0 thay th\u1ebf cho Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC ng\u00e0y 27-07-2012, h\u01b0\u1edbng d\u1eabn c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:
\n“d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.\u201d<\/p>\n

Tuy nhi\u00ean, trong c\u00e1c n\u0103m 2012 \u2013 2015 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb v\u1eabn ghi nh\u1eadn Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7 s\u1edf h\u1eefu C\u00f4ng ty v\u00e0o Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p. Kho\u1ea3n chi n\u00e0y s\u1ebd b\u1ecb truy thu v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p khi c\u01a1 quan thu\u1ebf thanh ki\u1ec3m tra. (Tham kh\u1ea3o th\u00eam t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 7278\/Ct-Htr ng\u00e0y 26-11-2015 do C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i ban h\u00e0nh).<\/p>\n

7\ufe0f. 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<\/strong><\/h2>\n

Trong n\u0103m 2012, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n kh\u00f4ng nh\u1ea5t qu\u00e1n, kh\u00f4ng li\u00ean t\u1ee5c, c\u00f3 th\u00e1ng ph\u00e2n b\u1ed5 v\u00e0 tr\u00edch kh\u1ea5u hao, c\u00f3 th\u00e1ng kh\u00f4ng th\u1ef1c hi\u1ec7n (th\u00e1ng 08\/2012 c\u00f3 tr\u00edch kh\u1ea5u hao nh\u01b0ng th\u00e1ng 09 \u2013 12\/2012 kh\u00f4ng th\u1ef1c hi\u1ec7n, T\u1eeb th\u00e1ng 01 \u2013 06\/2013 kh\u00f4ng tr\u00edch kh\u1ea5u hao, kh\u00f4ng ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc). Nh\u01b0 v\u1eady kh\u00f4ng ch\u1ec9 sai s\u00f3t v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

8\ufe0f. B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT cu\u1ed1i k\u1ef3<\/strong><\/h2>\n

Doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 khai thu\u1ebf GTGT ( theo th\u00e1ng ho\u1eb7c theo qu\u00fd) ch\u1ee9 kh\u00f4ng n\u00ean th\u1ef1c hi\u1ec7n B\u00fat to\u00e1n n\u00e0y v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/p>\n

Trong n\u0103m 2014, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n sai B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT. S\u1ed1 li\u1ec7u TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: D\u01b0 \u0111\u1ea7u k\u1ef3: 0; S\u1ed1 ph\u00e1t sinh N\u1ee3: xxx.xxx.xxx \u0111\u1ed3ng; S\u1ed1 ph\u00e1t sinh C\u00f3 (k\u1ebft chuy\u1ec3n sang TK 3331: Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p):x xx.xxx.xxx\u0111\u1ed3ng
\nKh\u00f4ng th\u1ec3 k\u1ebft chuy\u1ec3n v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

9\ufe0f. C\u00e1c kho\u1ea3n vay v\u00e0 chi ph\u00ed l\u00e3i vay<\/strong><\/h2>\n

T\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12 c\u00e1c n\u0103m t\u00e0i ch\u00ednh TK 111 (ti\u1ec1n m\u1eb7t) lu\u00f4n t\u1ed3n qu\u1ef9 kho\u1ea3ng h\u01a1n x t\u1ef7 – h\u01a1n x t\u1ef7 nh\u01b0ng Doanh nghi\u1ec7p l\u1ea1i \u0111i vay ng\u1eafn h\u1ea1n v\u00e0 chi tr\u1ea3 l\u00e3i vay (n\u0103m 2014 l\u00e0 xxxxxxxxx \u0111\u1ed3ng). Nh\u01b0 v\u1eady c\u00f3 th\u1ef1c s\u1ef1 h\u1ee3p l\u00fd? S\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u00f3 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00f4ng? V\u00e0 m\u1ed9t ng\u01b0\u1eddi k\u1ebf to\u00e1n c\u00f3 kinh nghi\u1ec7p c\u00f3 n\u00ean \u0111\u1ec3 c\u00e1c th\u00f4ng tin nh\u01b0 v\u1eady cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng?.<\/p>\n

V\u1edbi sai s\u00f3t tr\u00ean, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 nghi ng\u1edd doanh nghi\u1ec7p g\u00f3p v\u1ed1n \u1ea3o, kh\u1ed1ng (Lu\u1eadt doanh nghi\u1ec7p nghi\u00eam c\u1ea5m h\u00e0nh vi g\u00f3p v\u1ed1n kh\u1ed1ng v\u00e0 c\u00f3 ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t) v\u00e0 b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN.<\/p>\n

10. C\u00e1c kho\u1ea3n chi h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng (xxxx tri\u1ec7u \u0111\u1ed3ng) ph\u00e2n b\u1ed5 ghi nh\u1eadn v\u00e0o chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 ph\u00e2n b\u1ed5<\/strong><\/h2>\n

C\u01a1 quan thu\u1ebf ch\u1ec9 ch\u1ea5p nh\u1eadn c\u00e1c kho\u1ea3n chi n\u00e0y khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u1ed3 s\u01a1 sau:<\/p>\n