{"id":3448,"date":"2022-03-25T08:44:28","date_gmt":"2022-03-25T01:44:28","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3448"},"modified":"2022-03-25T08:45:56","modified_gmt":"2022-03-25T01:45:56","slug":"xu-ly-bien-ban-kiem-tra-thue-va-su-khac-nhau-giua-uy-quyen-va-khong-uy-quyen-quyet-toan-thue-tncn","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-bien-ban-kiem-tra-thue-va-su-khac-nhau-giua-uy-quyen-va-khong-uy-quyen-quyet-toan-thue-tncn\/","title":{"rendered":"X\u1eed l\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf v\u00e0 s\u1ef1 kh\u00e1c nhau gi\u1eefa \u1ee7y quy\u1ec1n v\u00e0 kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN"},"content":{"rendered":"

\n\tNgu\u1ed3n: Facebook, Bùi Thúy Hà<\/em>\n<\/p>\n

\n\t1. Cách h\u1ea1ch toán và x\u1eed lý các kho\u1ea3n truy thu, ph\u1ea1t thu\u1ebf khi b\u1ecb ki\u1ec3m tra, thanh tra
\n<\/h2>\n

\n\tTr\u01b0\u1eddng h\u1ee3p 1<\/u><\/strong>: Gi\u1ea3 s\u1eed tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u không tr\u1ecdng y\u1ebfu – không ph\u1ea3i h\u1ed3i t\u1ed1 BCTC. K\u1ebf toán h\u1ea1ch toán các kho\u1ea3n truy thu và ph\u1ea1t thu\u1ebf nh\u01b0 sau:\n<\/p>\n

\n\tTruy thu thu\u1ebf TNDN:\n<\/p>\n

\n\tN\u1ee3 TK 8211\n<\/p>\n

\n\tCó TK 3334\n<\/p>\n

\n\t(L\u01b0u ý không h\u1ea1ch toán TK 811, ho\u1eb7c gi\u1ea3m tr\u1eeb tr\u1ef1c ti\u1ebfp trên TK 421, trong TM báo cáo TC b\u1ea1n có th\u1ec3 tách thành m\u1ed9t dòng riêng th\u1ec3 hi\u1ec7n \u0111ây là kho\u1ea3n thu\u1ebf TNDN phát hi\u1ec7n thêm c\u1ee7a k\u1ef3 tr\u01b0\u1edbc).\n<\/p>\n

\n\tCác kho\u1ea3n truy thu thu\u1ebf GTGT, TNCN, các kho\u1ea3n thu\u1ebf khác\n<\/p>\n

\n\tN\u1ee3 TK 811\n<\/p>\n

\n\tCó TK 333- chi ti\u1ebft thu\u1ebf liên quan\n<\/p>\n

\n\tCác kho\u1ea3n ph\u1ea1t\n<\/p>\n

\n\tN\u1ee3 TK 811\n<\/p>\n

\n\tCó TK 3339\n<\/p>\n

\n\tV\u1ec1 tính h\u1ee3p lý h\u1ee3p l\u1ec7 c\u1ee7a các kho\u1ea3n chi phí trên:\n<\/p>\n

\n\tTruy thu thu\u1ebf:\n<\/p>\n

\n\tTheo quy \u0111\u1ecbnh các kho\u1ea3n vi ph\u1ea1m hành chính v\u1ec1 thu\u1ebf m\u1edbi là chi phí không h\u1ee3p lý h\u1ee3p l\u1ec7, TT 96 \u0111\u1ecbnh ngh\u0129a: “Các kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m hành chính bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao thông, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng ký kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf toán th\u1ed1ng kê, vi ph\u1ea1m pháp lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n lý thu\u1ebf và các kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m hành chính kha\u0301c theo quy \u0111\u1ecbnh c\u1ee7a pháp lu\u1eadt”.\n<\/p>\n

\n\t\"\"\n<\/p>\n

\n\tDo \u0111ó:\n<\/p>\n