{"id":2611,"date":"2021-08-02T15:42:56","date_gmt":"2021-08-02T08:42:56","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=2611"},"modified":"2021-08-09T08:38:33","modified_gmt":"2021-08-09T01:38:33","slug":"nhung-dieu-ke-toan-hay-khong-de-tam-rat-thuc-te","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-dieu-ke-toan-hay-khong-de-tam-rat-thuc-te\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec1u k\u1ebf to\u00e1n hay kh\u00f4ng \u0111\u1ec3 t\u00e2m r\u1ea5t th\u1ef1c t\u1ebf"},"content":{"rendered":"

T\u00e1c gi\u1ea3: \u0110\u00e0o Mai Chi, 22-7-2021, webketoanfacebook<\/em><\/p>\n

Trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c kh\u00f4ng th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u, nh\u1eefng \u0111i\u1ec1u t\u01b0\u1edfng nh\u01b0 r\u1ea5t nh\u1ecf nh\u01b0ng \u00edt khi \u0111\u1ec3 t\u00e2m t\u1edbi d\u1eabn \u0111\u1ebfn nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 l\u00e0m t\u1ed1n th\u1eddi gian, hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c,… B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd n\u00eau ra nh\u1eefng \u0111i\u1ec1u k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ec3 t\u00e2m t\u1edbi \u0111\u1ec3 tr\u00e1nh nh\u1eefng l\u1ed7i sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n

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  1. Ch\u01b0a l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/li>\n
  2. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o qu\u00ean ch\u01b0a k\u00ea khai v\u00ed d\u1ee5 n\u0103m 2020 th\u00ec \u0111\u01b0\u1ee3c quy\u1ec1n k\u00ea khai b\u1ed5 sung v\u00e0o n\u0103m 2021.<\/li>\n
  3. Kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf 10 % \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng c\u00f3 thu nh\u1eadp 2tr tr\u1edf l\u00ean th\u00ec ph\u1ea3i l\u00e0m cam k\u1ebft 02\/TNCN ( \u0110i\u1ec1u ki\u1ec7n thu nh\u1eadp duy nh\u1ea5t 1 n\u01a1i v\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m cam k\u1ebft c\u00f3 MST), M\u1eabu cam k\u1ebft 02\/TNCN ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd ch\u1ee9 kh\u00f4ng ph\u1ea3i k\u1ebf to\u00e1n<\/li>\n
  4. Th\u01b0\u1eddng L\u1ed7i ch\u1eef k\u00fd s\u1ed1 th\u01b0\u1eddng nh\u00e0 m\u1ea1ng, v\u1ea5n \u0111\u1ec1 n\u00e0y sai v\u00ec th\u01b0\u1eddng m\u00e1y t\u00ednh c\u1ee7a k\u1ebf to\u00e1n x\u1ea3y ra l\u1ed7i Nh\u01b0 Java, HTKK,…N\u1ebfu g\u1eb7p nh\u00e0 m\u1ea1ng n\u00e0o c\u1ee9ng th\u00ec c\u1ee9 theo h\u1ee3p \u0111\u1ed3ng th\u00ec kh\u00f4ng h\u1ed7 tr\u1ee3. K\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadp ki\u1ebfn th\u1ee9c tin h\u1ecdc.<\/li>\n
  5. H\u00f3a \u0111\u01a1n b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd s\u1ed1ng => \u0111i\u1ec1u n\u00e0y kh\u00f4ng \u0111\u00fang b\u1edfi h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i ch\u1ee9ng t\u1eeb ti\u1ec1n (lu\u1eadt k\u1ebf to\u00e1n ) c\u00f3 th\u1ec3 k\u00fd qua gi\u1ea5y than v\u00f4 t\u01b0. Phi\u1ebfu thu, phi\u1ebfu chi b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd s\u1ed1ng.<\/li>\n
  6. \u0110\u1ea7u n\u0103m k\u1ebf to\u00e1n hay qu\u00ean b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 \u0111\u1ea7u n\u0103m hay qu\u00ean k\u1ebft chuy\u1ec3n thu\u1ebf m\u00f4n b\u00e0i<\/li>\n
  7. B\u1ecb sai s\u1ed5 s\u00e1ch th\u01b0\u1eddng k\u1ebf to\u00e1n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p l\u00e0 l\u00e0m l\u1ea1i to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch v\u00e0 k\u00fd l\u1ea1i. C\u1ee9 ngh\u0129 l\u1ea1i \u0111i k\u00fd l\u1ea1i gi\u1ea5y t\u1edd, b\u1ea3ng l\u01b0\u01a1ng.<\/li>\n
  8. K\u1ebf to\u00e1n b\u1ecb l\u1ec7 thu\u1ed9c v\u00e0o thu\u1ebf m\u00e0 qu\u00ean \u0111i c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n V\u00ed d\u1ee5 : Kh\u1ea5u hao TSC\u0110 c\u1ee9 \u00e1p theo TT 45\/2013 m\u00e0 qu\u00ean \u0111i DN c\u00f3 th\u1ec3 \u00e1p theo Quy \u0111\u1ecbnh c\u00f4ng ty \u0111\u00e2y g\u1ecdi l\u00e0 \u2018\u2019ch\u1ebf ng\u1ef1 thu\u1ebf\u2019\u2019 . R\u1ea5t nhi\u1ec1u Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf l\u00e0m k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf m\u00e0 \u00e1p. H\u00e3y \u0111\u1eb7t ra c\u00e2u h\u1ecfi ch\u00fang ta ph\u1ee5 thu\u1ed9c hay \u0111\u1ed9c l\u1eadp gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/li>\n
  9. Nh\u1eefng chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd k\u1ebf to\u00e1n nh\u1eefng c\u00f4ng ty nh\u1ecf c\u1ee9 lo\u1ea1i ra x\u00e9 th\u00f9ng r\u00e1c m\u00e0 kh\u00f4ng h\u1ea1ch to\u00e1n. \u0110\u00e2y l\u00e0 chi ph\u00ed k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. N\u00ean th\u00e0nh ra nhi\u1ec1u BCTC kh\u00f4ng trung th\u1ef1c, minh b\u1ea1ch kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c tr\u1ea1ng doanh nghi\u1ec7p.<\/li>\n
  10. G\u00f3p v\u1ed1n l\u00e0 v\u1ed1n \u1ea3o. \u0110i vay ng\u00e2n h\u00e0ng nhi\u1ec1u l\u1eafm \u0111\u1ec3 mua s\u1eafm n\u00ean chi ph\u00ed l\u00e3i vay kh\u00f4ng h\u1ee3p l\u00fd (T\u00ecnh tr\u1ea1ng n\u00e0y r\u1ea5t ph\u1ed5 bi\u1ebfn c\u00f9ng v\u1edbi \u0111\u00f3 c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd kh\u00f4ng c\u00f3).<\/li>\n
  11. T\u1ef1 l\u00e0m b\u1ea3ng k\u00ea 01\/TNDN k\u00ea nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng th\u1ef1c t\u0103ng chi ph\u00ed ( Con dao 2 l\u01b0\u1ee1i n\u00ean c\u1ea9n th\u1eadn ).<\/li>\n
  12. M\u01b0\u1ee3n CMND \u0111\u1ec3 t\u0103ng chi ph\u00ed l\u01b0\u01a1ng X\u1ea3y ra nhi\u1ec1u lao \u0111\u1ed9ng kh\u00f4ng hi\u1ec3u sao m\u00ecnh \u0111\u00e3 c\u00f3 MST r\u1ed3i. C\u01a1 quan thu\u1ebf c\u00f3 c\u00f4ng c\u1ee5 \u0111\u1ed1i chi\u1ebfu tr\u00ean h\u1ec7 th\u1ed1ng n\u00ean c\u0169ng d\u1ec5 bi\u1ebft.<\/li>\n
  13. C\u00e1c ch\u1ec9 ti\u00eau B2-B7,B9-B11 tr\u00ean TK 03A\/TNDN h\u1ea7u c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u b\u1ecf qua. Ch\u00ednh v\u1ec1 lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n lu\u00f4n x\u1ea3y ra m\u00e2u thu\u1eabn.<\/li>\n
  14. H\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb v\u1eabn \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed (Kh\u00f4ng \u0111\u00fang v\u00ec h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ee7 3 y\u1ebfu t\u1ed1 h\u1ee3p l\u00fd, h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7).<\/li>\n
  15. Xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u01b0\u1edbi 200.000 l\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n (Trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng khuy\u1ebfn kh\u00edch xu\u1ea5t h\u00f3a \u0111\u01a1n).<\/li>\n
  16. Kh\u00e1ch h\u00e0ng mu\u1ed1n l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec th\u00eam 10 % VAT. Nghe c\u00e2u n\u00e0y \u0111\u00e3 \u0103n r\u1ed3i m\u00e0 mu\u1ed1n l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec b\u1ecf th\u00eam 10 % n\u1eefa. V\u1eady l\u00e0 n\u00f3 thu thu\u1ebf 2 l\u1ea7n<\/li>\n
  17. K\u1ebf to\u00e1n lu\u00f4n nh\u1ea7m gi\u1eefa 2 lo\u1ea1i c\u1ee5m t\u1eeb H\u1ee7y v\u00e0 X\u00f3a b\u1ecf. Ngay c\u1ea3 th\u1ebf n\u00e0o l\u00e0 bi\u00ean b\u1ea3n thu h\u1ed3i v\u00e0 bi\u00ean b\u1ea3n h\u1ee7y c\u00f2n l\u1eabn l\u1ed9n. N\u00f3i chung bi\u00ean b\u1ea3n H\u1ee7y (\u0110i\u1ec1u 29 TT 39\/2014), Bi\u00ean b\u1ea3n thu h\u1ed3i (\u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 39\/2014)<\/li>\n
  18. C\u00e1c b\u1ea1n k\u1ebf to\u00e1n xin vi\u1ec7c c\u1ee9 n\u00f3i \u0111\u00e3 bi\u1ebft l\u00e0m BCTC,B\u00e1o c\u00e1o thu\u1ebf l\u00e0 to t\u00e1t nh\u01b0ng l\u1ea1\u1ecb kh\u00f4ng hi\u1ec3u n\u00f3 nh\u01b0 n\u00e0o, b\u1ea3n ch\u1ea5t th\u1ebf n\u00e0o? B\u1edfi v\u00ec ph\u1ea7n m\u1ec1m \u0111\u00e3 l\u00e0m cho ta m\u1ed9t th\u00f3i quen.<\/li>\n
  19. T\u00e0i kho\u1ea3n c\u00f4ng ty v\u00e0 c\u1ee7a c\u00e1 nh\u00e2n ch\u1ee7 doanh nghi\u1ec7p l\u1eabn l\u1ed9n (N\u00ean t\u00e1ch b\u1ea1ch theo nguy\u00ean t\u1eafc th\u1ef1c th\u1ec3 kinh doanh)<\/li>\n
  20. Xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng c\u00e2n \u0111\u1ed1i \u0111\u1ea7u v\u00e0o, cu\u1ed1i c\u00f9ng x\u1ea3y ra c\u00e1c v\u1ea5n \u0111\u1ec1 \u00e2m kho.<\/li>\n
  21. Nh\u1eefng kho\u1ea3n tr\u00ean 20 tri\u1ec7u m\u00e0 c\u00f4ng ty n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n c\u00f4ng ty kh\u00e1c m\u00e0 c\u1ee9 \u0111inh ninh \u0111\u00e3 coi nh\u01b0 l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Nh\u01b0ng \u0111\u00fang l\u00e0 ph\u1ea3i \u1ee6Y NHI\u1ec6M CHI t\u1eeb t\u00e0i kho\u1ea3n m\u00ecnh qua t\u00e0i kho\u1ea3n c\u00f4ng ty kh\u00e1c \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi thu\u1ebf\/s\u1edf k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0. T\u1eeb 1-5-2021 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n v\u1edbi S\u1edf K\u1ebf ho\u1ea1ch \u0110\u1ea7u t\u01b0.<\/li>\n
  22. C\u00f4ng ty chi\u1ebfm d\u1ee5ng VAT c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng, H\u00e0ng th\u00e1ng ph\u1ea3i n\u1ed9p thu\u1ebf nhi\u1ec1u h\u01a1n (\u0110\u00e2y l\u00e0 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua n\u1ed9p, doanh nghi\u1ec7p b\u00e1n ch\u1ec9 k\u00ea khai v\u00e0 n\u1ed9p h\u1ed9 m\u00e0 th\u00f4i. Thu\u1ebf TNDN m\u1edbi l\u00e0 thu\u1ebf th\u1ef1c s\u1ef1 c\u1ee7a doanh nghi\u1ec7p).<\/li>\n
  23. N\u1ebfu c\u00f4ng ty b\u1ecb l\u1ed7 n\u0103m n\u00e0o th\u00ec ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 v\u00e0 th\u01b0\u1edfng T\u1ebft n\u0103m \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd. Ca n\u00e0y c\u0169ng h\u00ean xui t\u00ecnh c\u1ea3m n\u00ean c\u00f3 quy ch\u1ebf \u0111\u1ea7y \u0111\u1ee7, Th\u01b0\u1edfng theo n\u0103ng su\u1ea5t lao \u0111\u1ed9ng hay th\u01b0\u1edfng theo quy \u0111\u1ecbnh.<\/li>\n
  24. \u0110\u1ea7u ra kh\u00f4ng ch\u1ecbu xu\u1ea5t ho\u00e1 \u0111\u01a1n, \u0111\u1ea7u v\u00e0o c\u1ee9 mua li\u00ean t\u1ee5c theo d\u00f5i tr\u00ean b\u1ea3ng nh\u1eadp xu\u1ea5t t\u1ed3n th\u00ec h\u00e0ng c\u00f2n nhi\u1ec1u m\u00e0 c\u1ee9 mua m\u00e0 s\u1eafp t\u1edbi ch\u1ea3 c\u00f3 m\u1ed9t \u0111\u01a1n h\u00e0ng g\u00ec c\u1ea3. Nguy c\u01a1 ti\u1ec1m \u1ea9n b\u00e1n h\u00e0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li>\n
  25. C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ed7 qu\u00e1 5 n\u0103m (L\u1ed7 l\u00e0 t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a Doanh nghi\u1ec7p, ch\u1eafc hi\u1ec3u nh\u1ea7m chuy\u1ec3n l\u1ed7 kh\u00f4ng qu\u00e1 5 n\u0103m)<\/li>\n
  26. C\u00f4ng ty kh\u00f4ng ph\u00e1t sinh chi tr\u1ea3 l\u01b0\u01a1ng th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf TNCN h\u00e0ng th\u00e1ng\/qu\u00fd v\u00e0 kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"
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