{"id":1558,"date":"2021-03-09T10:16:44","date_gmt":"2021-03-09T03:16:44","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1558"},"modified":"2021-11-30T09:17:36","modified_gmt":"2021-11-30T02:17:36","slug":"kinh-nghiem-sap-xep-ho-so-ke-toan","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/kinh-nghiem-sap-xep-ho-so-ke-toan\/","title":{"rendered":"Kinh nghi\u1ec7m s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 k\u1ebf to\u00e1n"},"content":{"rendered":"<p>S\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1eb7c bi\u1ec7t nh\u1ea5t l\u00e0 l\u00e0m sao cho thu\u1eadn ti\u1ec7n khi c\u01a1 quan thu\u1ebf xu\u1ed1ng ki\u1ec3m tra. B\u00e0i vi\u1ebft chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n c\u00e1ch s\u1eafp x\u1ebfp h\u00f4\u0300 s\u01a1 k\u00ea\u0301 toa\u0301n nh\u01b0 sau :<\/p>\n<h2>1. H\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m<\/h2>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/li>\n<li>Quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p;<\/li>\n<li>Quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n<p><strong>Qu\u00fd<\/strong><\/p>\n<ul>\n<li>T\u1edd khai thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh;<\/li>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n;<\/li>\n<li>T\u1edd khai thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n<p><strong>Th\u00e1ng<\/strong><\/p>\n<p>T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n<p><strong>H\u00f3a \u0111\u01a1n<\/strong><\/p>\n<p>N\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ea7n c\u00f3:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng in h\u00f3a \u0111\u01a1n (K\u00e8m bi\u00ean b\u1ea3n h\u1ee7y k\u1ebdm,bi\u00ean b\u1ea3n giao nh\u1eadn h\u00f3a \u0111\u01a1n, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng,\u2026);<\/li>\n<li>Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<p>C\u00e1c h\u1ed3 s\u01a1 kh\u00e1c<\/p>\n<ul>\n<li>Gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh;<\/li>\n<li>T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i;<\/li>\n<li>Ph\u1ee5 l\u1ee5c II-1 v\u1ec1 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng;<\/li>\n<li>Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0 b\u1ea3ng k\u00ea c\u00e1c kho\u1ea3n ph\u00e1t sinh v\u00e0 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<h2>2. S\u1ed5 k\u1ebf to\u00e1n<\/h2>\n<ul>\n<li>S\u1ed5 nh\u1eadt k\u00fd chung;<\/li>\n<li>S\u1ed5 nh\u1eadt k\u00fd thu ti\u1ec1n;<\/li>\n<li>S\u1ed5 nh\u1eadt k\u00fd chi ti\u1ec1n;<\/li>\n<li>S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng;<\/li>\n<li>S\u1ed5 nh\u1eadt k\u00fd b\u00e1n h\u00e0ng;<\/li>\n<li>S\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n: T\u1ea5t c\u1ea3 c\u00e1c ta\u0300i khoa\u0309n ph\u00e1t sinh;<\/li>\n<li>S\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n;<\/li>\n<li>S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t;<\/li>\n<li>S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (Chi ti\u1ebft t\u1eebng ng\u00e2n h\u00e0ng);<\/li>\n<li>B\u1ea3ng tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/li>\n<li>Th\u1ebb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/li>\n<li>B\u1ea3ng ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5;<\/li>\n<li>B\u1ea3ng chi ti\u1ebft nh\u1eadp xu\u1ea5t t\u1ed3n h\u00e0ng h\u00f3a;<\/li>\n<li>Th\u1ebb kho;<\/li>\n<li>S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu;<\/li>\n<li>S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3;<\/li>\n<li>Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh;<\/li>\n<li>S\u1ed5 chi ti\u1ebft ti\u1ec1n vay.<\/li>\n<li>C\u00e1c s\u1ed5 kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a Doanh nghi\u00ea\u0323p.<\/li>\n<\/ul>\n<h2>3. Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/h2>\n<p>Ch\u1ee9ng t\u1eeb g\u1ed1c mua v\u00e0o (h\u00f3a \u0111\u01a1n mua v\u00e0o t\u1eeb 20 tri\u1ec7u tr\u1edf l\u00ean k\u1eb9p v\u1edbi \u1ee7y nhi\u1ec7m chi ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t), b\u00e1n ra x\u1ebfp theo th\u1ee9 t\u1ef1 k\u00ea khai c\u1ee7a t\u1edd khai thu\u1ebf GTGT.<\/p>\n<p>Ngo\u00e0i ra h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra ph\u00f4 t\u00f4 \u0111\u1ec3 k\u1eb9p v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c:<\/p>\n<ul>\n<li>Phi\u1ebfu thu: k\u1eb9p v\u1edbi li\u00ean 3 c\u1ee7a h\u00f3a \u0111\u01a1n GTGT, cu\u1ed1ng s\u00e9c r\u00fat ti\u1ec1n Ta\u0300i khoa\u0309n ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c,\u2026<\/li>\n<li>Phi\u1ebfu chi: k\u1eb9p v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o, gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ta\u0300i khoa\u0309n ng\u00e2n h\u00e0ng, \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c;<\/li>\n<li>Phi\u1ebfu nh\u1eadp kho (H\u00e0ng h\u00f3a): K\u1eb9p v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o l\u00e0 h\u00e0ng h\u00f3a;<\/li>\n<li>Phi\u1ebfu xu\u1ea5t kho (H\u00e0ng h\u00f3a): K\u1eb9p v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n ra li\u00ean 3;<\/li>\n<li>Phi\u1ebfu k\u1ebf to\u00e1n kh\u00e1c;<\/li>\n<li>B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n 01\/TNDN;<\/li>\n<li>S\u1ed5 ph\u1ee5 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n<p>(T\u1ea5t c\u1ea3 c\u00e1c phi\u1ebfu \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn).<\/p>\n<h2>4. H\u1ed3 s\u01a1 lao \u0111\u1ed9ng ti\u1ec1n l\u01b0\u01a1ng<\/h2>\n<ul>\n<li>H\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/li>\n<li>C\u00e1c quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m, quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng,\u2026<\/li>\n<li>B\u1ea3ng ch\u1ea5m c\u00f4ng;<\/li>\n<li>B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng;<\/li>\n<li>\u0110\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh;<\/li>\n<li>B\u1ea3ng cam k\u1ebft 02\/CK-TNCN n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 1 th\u00e1ng m\u00e0 kh\u00f4ng kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN;<\/li>\n<li>Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN;<\/li>\n<li>B\u1ea3ng \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/li>\n<li>B\u1ea3ng th\u00f4ng b\u00e1o b\u1ea3o hi\u1ec3m v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n ba\u0309o hi\u00ea\u0309m.<\/li>\n<\/ul>\n<h2>5. H\u1ee3p \u0111\u1ed3ng mua b\u00e1n<\/h2>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng mua v\u00e0o;<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng b\u00e1n ra;<\/li>\n<li>T\u1edd khai h\u1ea3i quan (N\u1ebfu c\u00f3 h\u00e0ng h\u00f3a nh\u00e2\u0323p kh\u00e2\u0309u, xu\u1ea5t kh\u1ea9u);<\/li>\n<li>H\u1ed3 s\u01a1 d\u1ef1 to\u00e1n quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh k\u00e8m theo b\u1ea3n ph\u00f4 t\u00f4 c\u00e1c chi ph\u00ed li\u00ean quan (N\u1ebfu l\u00e0 doanh nghi\u00ea\u0323p x\u00e2y d\u1ef1ng);<\/li>\n<li>B\u1ea3ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u.<\/li>\n<li>T\u00f9y theo th\u1ef1c t\u1ebf c\u1ee7a m\u1ed7i doanh nghi\u1ec7p m\u00e0 c\u00f3 th\u00eam c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb kh\u00e1c.<\/li>\n<\/ul>\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\/kinh-nghiem-sap-xep-ho-so-ke-toan\/'><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\/kinh-nghiem-sap-xep-ho-so-ke-toan\/\" 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\/kinh-nghiem-sap-xep-ho-so-ke-toan\/\" 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=Kinh%20nghi%E1%BB%87m%20s%E1%BA%AFp%20x%E1%BA%BFp%20h%E1%BB%93%20s%C6%A1%20k%E1%BA%BF%20to%C3%A1n&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fkinh-nghiem-sap-xep-ho-so-ke-toan%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\/kinh-nghiem-sap-xep-ho-so-ke-toan\/', 'Kinh%20nghi%E1%BB%87m%20s%E1%BA%AFp%20x%E1%BA%BFp%20h%E1%BB%93%20s%C6%A1%20k%E1%BA%BF%20to%C3%A1n', '' )\" ><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>S\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1eb7c bi\u1ec7t nh\u1ea5t l\u00e0 l\u00e0m sao cho thu\u1eadn ti\u1ec7n khi c\u01a1 quan thu\u1ebf xu\u1ed1ng ki\u1ec3m tra. B\u00e0i vi\u1ebft chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n c\u00e1ch s\u1eafp x\u1ebfp h\u00f4\u0300 s\u01a1 k\u00ea\u0301 toa\u0301n nh\u01b0 sau : 1&#8230;.<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[99],"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>Kinh nghi\u1ec7m s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 k\u1ebf to\u00e1n - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"S\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1eb7c bi\u1ec7t nh\u1ea5t l\u00e0 l\u00e0m sao cho thu\u1eadn ti\u1ec7n khi c\u01a1 quan thu\u1ebf xu\u1ed1ng ki\u1ec3m tra. 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