{"id":2867,"date":"2021-10-15T10:48:57","date_gmt":"2021-10-15T03:48:57","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2867"},"modified":"2021-10-15T15:00:00","modified_gmt":"2021-10-15T08:00:00","slug":"huong-dan-quy-trinh-lam-ke-toan-thue-cho-cac-doanh-nghiep","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/huong-dan-quy-trinh-lam-ke-toan-thue-cho-cac-doanh-nghiep\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: <a href=\"https:\/\/ketoanleanh.edu.vn\/dich-vu-ke-toan\/huong-dan-quy-trinh-lam-ke-toan-thue-cho-cac-doanh-nghiep.html\" target=\"_blank\" rel=\"noopener noreferrer\">ketoanleanh.edu.vn<\/a><\/em><\/p>\n<p>K\u1ebf to\u00e1n thu\u1ebf trong doanh nghi\u1ec7p n\u00ean v\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp ra m\u1ed9t quy tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p v\u00e0 cho ch\u00ednh m\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c.<\/p>\n<p>C\u00f4ng vi\u1ec7c v\u00e0o \u0111\u1ea7u n\u0103m, c\u00f4ng vi\u1ec7c h\u00e0ng th\u00e1ng, h\u00e0ng ng\u00e0y, h\u00e0ng qu\u00fd v\u00e0 cu\u1ed1i n\u0103m c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf l\u00e0 g\u00ec? Quy tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n thu\u1ebf c\u00f3 \u0111i\u1ec3m g\u00ec kh\u00e1c \u0111\u1ed1i v\u1edbi v\u1edbi quy tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n chung m\u00e0 k\u1ebf to\u00e1n thu\u1ebf trong m\u1ed9t doanh nghi\u1ec7p l\u1ea1i l\u00e0 v\u1ecb tr\u00ed quan tr\u1ecdng m\u00e0 kh\u00f4ng ph\u1ea3i ai c\u0169ng c\u00f3 kh\u1ea3 n\u0103ng \u0111\u1ea3m \u0111\u01b0\u01a1ng?<\/p>\n<p>\u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 th\u1eafc m\u1eafc c\u1ee7a nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n m\u1edbi b\u1eaft \u0111\u1ea7u \u0111i l\u00e0m m\u00e0 c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 b\u0103n kho\u0103n c\u1ee7a nhi\u1ec1u nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, c\u00e1c k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 kinh nghi\u1ec7m tr\u00ean 13 n\u0103m th\u01b0\u1eddng xuy\u00ean ti\u1ebfp x\u00fac v\u1edbi c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf h\u00e0ng ng\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft n\u1ed9i dung quy tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n thu\u1ebf trong doanh nghi\u1ec7p t\u1eeb m\u1ee9c \u0111\u1ed9 h\u00e0ng ng\u00e0y \u0111\u1ebfn h\u00e0ng n\u0103m.<\/p>\n<h2>1. Y\u00eau c\u1ea7u chung cho c\u00e1c k\u1ebf to\u00e1n thu\u1ebf<\/h2>\n<ul>\n<li>N\u1eafm r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf v\u00e0 c\u1eadp nh\u1eadt nh\u1eefng chinh s\u00e1ch \u2013 lu\u1eadt thu\u1ebf m\u1edbi nh\u1ea5t<\/li>\n<li>Li\u1ec7t k\u00ea \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1eeb l\u00fac th\u00e0nh l\u1eadp \u0111\u1ebfn khi \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng<\/li>\n<li>So\u00e1t x\u00e9t c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ch\u01b0a n\u1ed9p \u0111\u1ec3 tr\u00e1nh cho doanh nghi\u1ec7p b\u1ecb ph\u1ea1t thu\u1ebf<\/li>\n<li>N\u1eafm r\u00f5 l\u1ecbch n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf cho doanh nghi\u1ec7p<\/li>\n<li>N\u1ebfu l\u00e0 k\u1ebf to\u00e1n thu\u1ebf m\u1edbi cho doanh nghi\u1ec7p, ph\u1ea3i ki\u1ec3m tra l\u1ea1i c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 l\u00e0m.<\/li>\n<\/ul>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-1424\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-dien-to-qtt-tncn-2021.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-dien-to-qtt-tncn-2021.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-dien-to-qtt-tncn-2021-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-dien-to-qtt-tncn-2021-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-dien-to-qtt-tncn-2021-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-dien-to-qtt-tncn-2021-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-dien-to-qtt-tncn-2021-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/02\/huong-dan-dien-to-qtt-tncn-2021-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2>2. C\u00f4ng vi\u1ec7c \u0111\u1ea7u n\u0103m c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/h2>\n<p><strong>K\u00ea khai v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ea7u n\u0103m<\/strong><\/p>\n<ul>\n<li>Li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i<\/li>\n<li>Chu\u1ea9n b\u1ecb ti\u1ec1n \u0111\u1ec3 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i<\/li>\n<li>H\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i l\u00e0 ng\u00e0y 31\/1 h\u00e0ng n\u0103m.<\/li>\n<\/ul>\n<p><strong>N\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN th\u00e1ng 12 ho\u1eb7c qu\u00fd IV<\/strong><\/p>\n<ul>\n<li>T\u1eadp h\u1ee3p c\u00e1c kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o v\u00e0 danh s\u00e1ch nh\u00e2n vi\u00ean ph\u1ea3i n\u1ed9p thu\u1ebf TNCN<\/li>\n<li>N\u1ebfu k\u00ea khai theo th\u00e1ng th\u00ec h\u1ea1n n\u1ed9p l\u00e0 20\/1<\/li>\n<li>N\u1ebfu k\u00ea khai theo qu\u00fd th\u00ec h\u1ea1n n\u1ed9p l\u00e0 30\/1.<\/li>\n<\/ul>\n<p><strong>N\u1ed9p t\u1edd khai thu\u1ebf TNDN t\u1ea1m t\u00ednh qu\u00fd IV c\u1ee7a n\u0103m tr\u01b0\u1edbc<\/strong><\/p>\n<p><strong>N\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd IV c\u1ee7a n\u0103m tr\u01b0\u1edbc<\/strong><\/p>\n<p>H\u1ea1n n\u1ed9p l\u00e0 30\/1.<\/p>\n<p><strong>3. C\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/strong><\/p>\n<p>Thu th\u1eadp, x\u1eed l\u00fd v\u00e0 l\u01b0u tr\u1eef c\u00e1c ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u00ea\u0301 to\u00e1n (CTKT)<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 t\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u1ed9 ph\u1eadn nh\u01b0: b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn mua h\u00e0ng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd,\u2026 th\u00ec k\u1ebf to\u00e1n thu\u1ebf c\u00f3 nhi\u1ec7m v\u1ee5 l\u00e0 \u0111i x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng, b\u00e1n h\u00e0ng v\u00e0 s\u1ea3n xu\u1ea5t.<\/li>\n<li>K\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i t\u1eadp h\u1ee3p \u0111\u1ee7 h\u00f3a \u0111\u01a1n, CTKT li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 kinh t\u1ebf<\/li>\n<li>K\u1ebf to\u00e1n thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a Ho\u00e1 \u0111\u01a1n, CTKT. N\u1ebfu c\u00f2n thi\u1ebfu ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n ph\u1ea3i y\u00eau c\u1ea7u nh\u00e2n vi\u00ean li\u00ean quan b\u1ed5 sung \u0111\u1ea5y \u0111\u1ee7<\/li>\n<li>Ho\u00e0n th\u00e0nh b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb<\/li>\n<li>K\u1ebf to\u00e1n thu\u1ebf l\u01b0u tr\u1eef c\u00e1c h\u00f3a \u0111\u01a1n, CTKT. Ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n, CTKT kh\u00f4ng r\u00e1ch, nh\u00e0u n\u00e1t, h\u1ecfng v\u00e0 c\u01a1 quan Thu\u1ebf ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c. N\u1ebfu h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 v\u1ea5n \u0111\u1ec1 ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n gi\u1ea3i th\u00edch ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<p>Th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf cho quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u00f2ng k\u1ebf to\u00e1n<\/p>\n<h2>4. C\u00f4ng vi\u1ec7c h\u00e0ng th\u00e1ng c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/h2>\n<p>Qua h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo ng\u00e0y, h\u00e0ng th\u00e1ng k\u1ebf to\u00e1n thu\u1ebf d\u1ef1a v\u00e0o \u0111\u00f3 \u0111\u1ec3 ti\u1ebfn h\u00e0nh k\u00ea khai v\u00e0 l\u1eadp b\u00e1o c\u00e1o thu\u1ebf theo quy \u0111\u1ecbnh g\u1ed3m:<\/p>\n<ul>\n<li>L\u1eadp t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng (Nh\u1eefng doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a \u0111\u1ee7 1 n\u0103m t\u00e0i ch\u00ednh th\u00ec ph\u1ea3i k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng);<\/li>\n<li>L\u1eadp t\u1edd khai thu\u1ebf TNCN theo th\u00e1ng theo danh s\u00e1ch nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li>N\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u00e0ng th\u00e1ng (\u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp d\u01b0\u1edbi 12 th\u00e1ng).<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd: Khi l\u1eadp t\u1edd khai thu\u1ebf n\u1ebfu ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec h\u1ea1n n\u1ed9p t\u1edd khai c\u0169ng l\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf.<\/p>\n<h2>5. C\u00f4ng vi\u1ec7c h\u00e0ng qu\u00fd c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/h2>\n<ul>\n<li>L\u1eadp t\u1edd khai thu\u1ebf t\u1ea1m t\u00ednh c\u1ee7a Thu\u1ebf TNDN theo qu\u00fd<\/li>\n<li>L\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n theo qu\u00fd<\/li>\n<li>L\u1eadp t\u1edd khai thu\u1ebf GTGT theo qu\u00fd (\u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai thu\u1ebf GTGT theo qu\u00fd)<\/li>\n<li>L\u1eadp t\u1edd khai thu\u1ebf TNCN theo qu\u00fd.<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd: K\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00ean c\u00f4ng vi\u1ec7c h\u00e0ng th\u00e1ng c\u1ee7a th\u00e1ng tr\u00f9ng l\u00e0m b\u00e1o c\u00e1o qu\u00fd.<\/p>\n<h2>6. C\u00f4ng vi\u1ec7c cu\u1ed1i n\u0103m c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/h2>\n<ul>\n<li>L\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a n\u0103m<\/li>\n<li>L\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m<\/li>\n<li>L\u1eadp c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m:\n<ul>\n<li>B\u1ea3ng C\u00e2n \u0111\u1ed1i K\u1ebf to\u00e1n<\/li>\n<li>B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n<li>B\u00e1o c\u00e1o L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/li>\n<li>Thuy\u1ebft minh B\u00e1o c\u00e1o T\u00e0i ch\u00ednh<\/li>\n<li>B\u1ea3ng C\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh t\u00e0i kho\u1ea3n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' 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