{"id":3160,"date":"2021-12-07T10:21:00","date_gmt":"2021-12-07T03:21:00","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3160"},"modified":"2021-12-07T10:21:00","modified_gmt":"2021-12-07T03:21:00","slug":"mot-so-kinh-nghiem-khi-lam-ke-toan-thue-cho-doanh-nghiep","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/mot-so-kinh-nghiem-khi-lam-ke-toan-thue-cho-doanh-nghiep\/","title":{"rendered":"M\u1ed9t s\u1ed1 kinh nghi\u1ec7m khi l\u00e0m k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p"},"content":{"rendered":"

Ngu\u1ed3n: Facebook, 01-12-2021<\/em><\/p>\n

K\u1ebf to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c xem l\u00e0 c\u1ea7u n\u1ed1i, li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u00e0 Nh\u00e0 n\u01b0\u1edbc. L\u00e0m k\u1ebf to\u00e1n thu\u1ebf kh\u00f4ng h\u1ec1 d\u1ec5 d\u00e0ng, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n thu\u1ebf s\u1ebd mang tr\u1ecdng tr\u00e1ch r\u1ea5t n\u1eb7ng n\u1ec1, \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi \u0111\u1ea3m nh\u1eadn v\u1ecb tr\u00ed n\u00e0y kh\u00f4ng ch\u1ec9 c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n m\u00e0 ph\u1ea3i c\u00f3 kinh nghi\u1ec7m v\u00e0 s\u1ef1 nh\u1ea1y b\u00e9n \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng c\u00f3 th\u1ec3 ph\u00e1t sinh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/p>\n

Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf r\u1ea5t ph\u1ee9c t\u1ea1p, d\u1ec5 x\u1ea3y ra sai s\u00f3t, g\u00e2y t\u1ed5n h\u1ea1i nghi\u00eam tr\u1ecdng \u0111\u1ebfn doanh nghi\u1ec7p n\u00ean ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n thu\u1ebf c\u0169ng c\u1ea7n t\u1ec9 mi, c\u1ea9n th\u1eadn trong c\u00f4ng vi\u1ec7c.<\/p>\n

C\u00e1ch l\u00e0m k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p t\u00f9y v\u00e0o m\u1ed7i tr\u01b0\u1eddng h\u1ee3p c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\"\"<\/p>\n

1. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/h2>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n l\u00e0m theo quy tr\u00ecnh sau:<\/p>\n

B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0110KKD c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

B\u01b0\u1edbc 2: M\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p.<\/p>\n

B\u01b0\u1edbc 3: Mua ph\u1ea7n m\u1ec1m ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c k\u00ea khai thu\u1ebf qua m\u1ea1ng v\u00e0 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n

B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i.<\/p>\n

B\u01b0\u1edbc 5: \u0110\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT v\u00e0 l\u1eadp m\u1eabu 06\/GTGT g\u1eedi c\u01a1 quan thu\u1ebf.<\/p>\n

B\u01b0\u1edbc 6: Ti\u1ebfn h\u00e0nh t\u1ed5ng h\u1ee3p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o v\u00e0 n\u1ed9p thu\u1ebf.<\/p>\n

B\u01b0\u1edbc 7: Th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n s\u1ed5 s\u00e1ch d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n.<\/p>\n

B\u01b0\u1edbc 8: Th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/p>\n

B\u01b0\u1edbc 9: In s\u1ed5 s\u00e1ch, k\u00fd, \u0111\u00f3ng d\u1ea5u.<\/p>\n

B\u01b0\u1edbc 10: L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch.<\/p>\n

2. Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng<\/h2>\n

V\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng, khi l\u00e0m k\u1ebf to\u00e1n thu\u1ebf, b\u1ea1n c\u1ea7n l\u01b0u \u00fd c\u00e1c c\u00f4ng t\u00e1c ti\u1ebfp nh\u1eadn, b\u00e0n giao ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Kinh nghi\u1ec7m khi l\u00e0m k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/p>\n

Lu\u00f4n nh\u1edb t\u1eadp h\u1ee3p h\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra trong th\u00e1ng h\u1ea1ch to\u00e1n<\/em><\/strong><\/p>\n

Qu\u00ean kh\u00f4ng k\u00ea khai, b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra l\u00e0 v\u1ea5n \u0111\u1ec1 nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i. \u0110\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay m\u1ea5t th\u1eddi gian k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i th\u00ec ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc:<\/p>\n