{"id":3535,"date":"2022-04-18T11:17:09","date_gmt":"2022-04-18T04:17:09","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3535"},"modified":"2022-04-22T08:35:43","modified_gmt":"2022-04-22T01:35:43","slug":"4-sai-pham-thuong-gap-nhat-khi-thanh-kiem-tra-thue-ma-ke-toan-phai-biet","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/4-sai-pham-thuong-gap-nhat-khi-thanh-kiem-tra-thue-ma-ke-toan-phai-biet\/","title":{"rendered":"4 sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p nh\u1ea5t khi thanh ki\u1ec3m tra thu\u1ebf m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i bi\u1ebft"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: K\u1ebf To&aacute;n L&ecirc; &Aacute;nh<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tVi\u1ec7c thay \u0111\u1ed5i c&aacute;c ch&iacute;nh s&aacute;ch khi\u1ebfn c&aacute;c doanh nghi\u1ec7p kh&ocirc;ng k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt th&ocirc;ng tin. Nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro v\u1edbi vi\u1ec7c kh&ocirc;ng n\u1eafm b\u1eaft t\u1ed1t t&igrave;nh h&igrave;nh d\u1eabn \u0111\u1ebfn d\u1ec5 x\u1ea3y ra nh\u1eefng tr\u01b0\u1eddng h\u1ee3p hi\u1ec3u sai ho\u1eb7c b\u1ecb c&aacute;c c\u01a1 quan thu\u1ebf \u0111i\u1ec1u tra v&agrave; x\u1eed l&yacute; sai ph\u1ea1m. D\u01b0\u1edbi \u0111&acirc;y l&agrave; 4 sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p nh\u1ea5t khi thanh ki\u1ec3m tra thu\u1ebf m&agrave; k\u1ebf to&aacute;n ph\u1ea3i bi\u1ebft.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t1.Thu\u1ebf Gi&aacute; tr\u1ecb gia t\u0103ng (GTGT)&nbsp;<br \/>\n<\/h2>\n<h3 style=\"text-align: justify;\">\n\t1.1 Thu\u1ebf GTGT \u0111\u1ea7u ra<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tK&ecirc; khai thi\u1ebfu doanh thu t&iacute;nh thu\u1ebf GTGT nh\u01b0 tr\u01b0\u1eddng h\u1ee3p thanh to&aacute;n giai \u0111o\u1ea1n x&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n, tr\u01b0\u1eddng h\u1ee3p \u0111&atilde; b&aacute;n h&agrave;nh d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.\n<\/p>\n<p style=\"text-align: justify;\">\n\tX&aacute;c \u0111\u1ecbnh sai h&agrave;ng h&oacute;a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v&agrave; kh&ocirc;ng ch\u1ecbu thu\u1ebf d\u1eabn \u0111\u1ebfn vi\u1ec7c ph&acirc;n b\u1ed5 thu\u1ebf \u0111\u1ea7u v&agrave;o kh&ocirc;ng \u0111&uacute;ng; x&aacute;c \u0111\u1ecbnh kh&ocirc;ng \u0111&uacute;ng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.\n<\/p>\n<p style=\"text-align: justify;\">\n\tK&ecirc; khai s&oacute;t ho&aacute; \u0111\u01a1n, l\u1eadp ho&aacute; \u0111\u01a1n b&aacute;n h&agrave;ng kh&ocirc;ng \u0111&uacute;ng quy \u0111\u1ecbnh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tCh\u01b0a th\u1ef1c hi\u1ec7n k&ecirc; khai thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi h&agrave;ng xu\u1ea5t bi\u1ebfu t\u1eb7ng, b&aacute;n s\u1ea3n ph\u1ea9m.\n<\/p>\n<p style=\"text-align: justify;\">\n\tXu\u1ea5t v\u1eadt t\u01b0 nhi&ecirc;n li\u1ec7u b&aacute;n ho\u1eb7c cho \u0111\u1ed1i t\u01b0\u1ee3ng b&ecirc;n ngo&agrave;i m\u01b0\u1ee3n kh&ocirc;ng k&ecirc; khai thu\u1ebf GTGT \u0111\u1ea7u ra.\n<\/p>\n<p style=\"text-align: justify;\">\n\tX&aacute;c \u0111\u1ecbnh sai thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ea7u ra.\n<\/p>\n<p style=\"text-align: justify;\">\n\tK&ecirc; khai kh&ocirc;ng \u0111\u1ea7y \u0111\u1ee7 doanh thu t&iacute;nh thu\u1ebf, k&ecirc; khai th\u1ea5p h\u01a1n ho&aacute; \u0111\u01a1n d\u1eabn \u0111\u1ebfn l&agrave;m gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ea7u ra, gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho&agrave;n, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\n<\/p>\n<p style=\"text-align: justify;\">\n\tPh\u1ea3n &aacute;nh, h\u1ea1ch to&aacute;n ch\u01b0a k\u1ecbp th\u1eddi c&aacute;c kho\u1ea3n doanh thu ph&aacute;t sinh d\u1eabn \u0111\u1ebfn k&ecirc; khai ch\u01b0a k\u1ecbp th\u1eddi kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u ra t\u01b0\u01a1ng \u1ee9ng nh\u01b0 thu nh\u1eadp b&aacute;n ph\u1ebf li\u1ec7u, doanh thu c&aacute;c c&ocirc;ng tr&igrave;nh x&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n \u0111&atilde; nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng ho&agrave;n th&agrave;nh, c&aacute;c kho\u1ea3n ph\u1ea3i thu kh&aacute;c c\u1ee7a c&aacute;c nh&agrave; th\u1ea7u n\u01b0\u1edbc ngo&agrave;i.\n<\/p>\n<p style=\"text-align: justify;\">\n\tB&aacute;n h&agrave;ng h&oacute;a cho ng\u01b0\u1eddi ti&ecirc;u d&ugrave;ng th\u01b0\u1eddng kh&ocirc;ng xu\u1ea5t h&oacute;a \u0111\u01a1n ho\u1eb7c xu\u1ea5t h&oacute;a \u0111\u01a1n ghi gi&aacute; thanh to&aacute;n th\u1ea5p h\u01a1n gi&aacute; th\u1ef1c t\u1ebf thu ti\u1ec1n.\n<\/p>\n<p style=\"text-align: justify;\">\n\tHo\u1ea1t \u0111\u1ed9ng kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, th&agrave;nh l\u1eadp nhi\u1ec1u chi nh&aacute;nh tr&ecirc;n nhi\u1ec1u \u0111\u1ecba b&agrave;n kh&aacute;c nhau nh\u01b0ng ch\u1ec9 k&ecirc; khai n\u1ed9p thu\u1ebf nh\u1eefng l\u0129nh v\u1ef1c kinh doanh ch&iacute;nh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x&acirc;y l\u1eafp, x&acirc;y d\u1ef1ng k&yacute; h\u1ee3p \u0111\u1ed3ng thi c&ocirc;ng v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c c&oacute; bao th\u1ea7u nguy&ecirc;n v\u1eadt li\u1ec7u, nh\u01b0ng khi xu\u1ea5t ho&aacute; \u0111\u01a1n doanh nghi\u1ec7p t&aacute;ch ri&ecirc;ng ph\u1ea7n gi&aacute; tr\u1ecb m&aacute;y m&oacute;c, thi\u1ebft b\u1ecb ho\u1eb7c t&aacute;ch ri&ecirc;ng gi&aacute; tr\u1ecb c&aacute;t v&agrave; k&ecirc; khai thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t thu\u1ebf 5%, thay v&igrave; ph\u1ea3i k&ecirc; khai to&agrave;n b\u1ed9 gi&aacute; tr\u1ecb c&ocirc;ng tr&igrave;nh theo thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x&acirc;y d\u1ef1ng l&agrave; 10%.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKho\u1ea3n thu ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh&aacute;ch h&agrave;ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, doanh nghi\u1ec7p kh&ocirc;ng xu\u1ea5t h&oacute;a \u0111\u01a1n k&ecirc; khai thu\u1ebf GTGT;&hellip;\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t1.2 Khai sai thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tKh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o c\u1ee7a h&agrave;ng ho&aacute;, d\u1ecbch v\u1ee5 kh&ocirc;ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKh&ocirc;ng ph&acirc;n b\u1ed5 ho\u1eb7c ph&acirc;n b\u1ed5 kh&ocirc;ng \u0111&uacute;ng t\u1ef7 l\u1ec7 thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h&agrave;ng h&oacute;a, d\u1ecbch v\u1ee5 mua v&agrave;o d&ugrave;ng chung cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v&agrave; kh&ocirc;ng ch\u1ecbu thu\u1ebf GTGT v&agrave; ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u do ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0%.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKh&ocirc;ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o \u0111\u1ed1i v\u1edbi t&agrave;i s\u1ea3n chuy\u1ec3n m\u1ee5c \u0111&iacute;ch s\u1eed d\u1ee5ng t\u1eeb ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT sang ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kh&ocirc;ng ch\u1ecbu thu\u1ebf GTGT.\n<\/p>\n<p style=\"text-align: justify;\">\n\tK&ecirc; khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ho&aacute; \u0111\u01a1n b\u1ea5t h\u1ee3p ph&aacute;p.\n<\/p>\n<p style=\"text-align: justify;\">\n\tK&ecirc; khai tr&ugrave;ng h&oacute;a \u0111\u01a1n \u0111\u1ea7u v&agrave;o.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKh&ocirc;ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o t\u01b0\u01a1ng \u1ee9ng \u0111\u1ed1i v\u1edbi gi&aacute; tr\u1ecb l&ocirc; h&agrave;ng nh\u1eadp kh\u1ea9u b\u1ecb hao h\u1ee5t, t\u1ed5n th\u1ea5t ho\u1eb7c do \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi&aacute;, gi\u1ea3m l\u01b0\u1ee3ng h&agrave;ng h&oacute;a nh\u1eadp kh\u1ea9u.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKh&ocirc;ng k&ecirc; khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf gi&aacute; tr\u1ecb gia t\u0103ng \u0111&atilde; kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi h&agrave;ng h&oacute;a, v\u1eadt t\u01b0, nguy&ecirc;n li\u1ec7u b\u1ecb t\u1ed5n th\u1ea5t \u0111&atilde; \u0111\u01b0\u1ee3c c\u01a1 quan B\u1ea3o hi\u1ec3m ho\u1eb7c t\u1ed5 ch\u1ee9c, c&aacute; nh&acirc;n kh&aacute;c b\u1ed3i th\u01b0\u1eddng.\n<\/p>\n<p style=\"text-align: justify;\">\n\tK&ecirc; khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ch\u01b0a \u0111&uacute;ng quy \u0111\u1ecbnh c\u1ee7a ph&aacute;p lu\u1eadt v\u1ec1 thu\u1ebf:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tK&ecirc; khai kh\u1ea5u tr\u1eeb h&oacute;a \u0111\u01a1n tr&ecirc;n 20 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ch\u01b0a thanh to&aacute;n qua ng&acirc;n h&agrave;ng.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tK&ecirc; khai kh\u1ea5u tr\u1eeb ho&aacute; \u0111\u01a1n c\u1ee7a c&aacute;c kho\u1ea3n chi ph&iacute; kh&ocirc;ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh, kh&ocirc;ng li&ecirc;n quan \u0111\u1ebfn doanh thu.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tKh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o \u0111\u1ed1i v\u1edbi c&aacute;c kho\u1ea3n chi tr\u1ea3 h\u1ed9 nh&agrave; cung c\u1ea5p.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tKh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o \u0111\u1ed1i v\u1edbi c&aacute;c kho\u1ea3n chi ph&iacute; ti&ecirc;u d&ugrave;ng c&aacute; nh&acirc;n kh&ocirc;ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tKh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o \u0111\u1ed1i v\u1edbi c&aacute;c kho\u1ea3n chi ph&iacute; cho v\u0103n ph&ograve;ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c&ocirc;ng ty m\u1eb9.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tS\u1eed d\u1ee5ng ho&aacute; \u0111\u01a1n GTGT \u0111\u1ea7u v&agrave;o thi\u1ebfu ch\u1ec9 ti&ecirc;u, c&aacute;c ho&aacute; \u0111\u01a1n b\u1ea5t h\u1ee3p ph&aacute;p theo quy \u0111\u1ecbnh \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o.\n\t<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\n\t2.V\u1ec1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)&nbsp;<br \/>\n<\/h2>\n<h3 style=\"text-align: justify;\">\n\t2.1 Doanh thu t&iacute;nh thu\u1ebf TNDN<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tX&aacute;c \u0111\u1ecbnh thi\u1ebfu doanh thu t&iacute;nh thu\u1ebf, sai ni&ecirc;n \u0111\u1ed9 l&agrave;m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m trong k\u1ef3. \u0110\u1ec3 ngo&agrave;i s\u1ed5 s&aacute;ch k\u1ebf to&aacute;n doanh thu t&iacute;nh thu\u1ebf TNDN c&oacute; h&agrave;nh vi tr\u1ed1n thu\u1ebf.\n<\/p>\n<p style=\"text-align: justify;\">\n\tGhi nh\u1eadn ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 doanh thu t&iacute;nh thu\u1ebf; ch\u01b0a ghi nh\u1eadn c&aacute;c kho\u1ea3n thu nh\u1eadp t&agrave;i ch&iacute;nh \u0111\u1ed1i v\u1edbi kho\u1ea3n l&atilde;i ch&ecirc;nh l\u1ec7ch t\u1ef7 gi&aacute; \u0111&atilde; th\u1ef1c hi\u1ec7n trong k\u1ef3.\n<\/p>\n<p style=\"text-align: justify;\">\n\tX&aacute;c \u0111\u1ecbnh doanh thu kh&ocirc;ng \u0111&uacute;ng theo gi&aacute; tr\u1ecb nghi\u1ec7m thu thanh to&aacute;n A-B trong ho\u1ea1t \u0111\u1ed9ng x&acirc;y l\u1eafp, c&oacute; c&aacute;c c&ocirc;ng tr&igrave;nh x&acirc;y d\u1ef1ng \u0111&atilde; nghi\u1ec7m thu \u0111\u01b0a v&agrave;o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a k&ecirc; khai thu\u1ebf k\u1ecbp th\u1eddi, kh&ocirc;ng l\u1eadp h&oacute;a \u0111\u01a1n ho\u1eb7c l\u1eadp h&oacute;a \u0111\u01a1n doanh thu th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf thanh to&aacute;n.\n<\/p>\n<p style=\"text-align: justify;\">\n\tK&ecirc; khai doanh thu ch\u1ecbu thu\u1ebf kh&ocirc;ng \u0111\u1ea7y \u0111\u1ee7, tr\u1ed1n, gi\u1ea5u doanh thu b\u1eb1ng nhi\u1ec1u ph\u01b0\u01a1ng ph&aacute;p tinh vi, th&ocirc;ng \u0111\u1ed3ng gi\u1eefa b&ecirc;n mua v&agrave; b&ecirc;n b&aacute;n th&ocirc;ng qua c&aacute;c h\u1ee3p \u0111\u1ed3ng mua b&aacute;n, ch\u1ee9ng t\u1eeb thanh to&aacute;n, gi\u1ea3m gi&aacute; h&agrave;ng b&aacute;n ra n\u01b0\u1edbc ngo&agrave;i&hellip;\n<\/p>\n<p style=\"text-align: justify;\">\n\tTh&ocirc;ng qua ho\u1ea1t \u0111\u1ed9ng li&ecirc;n k\u1ebft v\u1edbi c&ocirc;ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo&agrave;i \u0111\u1ec3 n&acirc;ng chi ph&iacute;, gi\u1ea3m doanh thu \u0111\u1ec3 l&agrave;m gi\u1ea3m thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam.\n<\/p>\n<p style=\"text-align: justify;\">\n\tCh\u01b0a k&ecirc; khai doanh thu \u0111\u1ed1i v\u1edbi c&aacute;c kho\u1ea3n thu ti\u1ec1n chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khu d&acirc;n c\u01b0, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v&agrave; chuy\u1ec3n quy\u1ec1n thu&ecirc; \u0111\u1ea5t khu c&ocirc;ng nghi\u1ec7p, c\u1ee5m c&ocirc;ng nghi\u1ec7p; ch\u01b0a k&ecirc; khai gi&aacute; v\u1ed1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph&aacute;t sinh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tCh\u01b0a h\u1ea1ch to&aacute;n v&agrave;o thu nh\u1eadp c&aacute;c kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKh&ocirc;ng k&ecirc; khai t&iacute;nh thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-1933\" height=\"629\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/office-with-documents-money-accounts-2.jpg\" width=\"1200\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/office-with-documents-money-accounts-2.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/office-with-documents-money-accounts-2-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/office-with-documents-money-accounts-2-1024x537.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/office-with-documents-money-accounts-2-768x403.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/office-with-documents-money-accounts-2-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/office-with-documents-money-accounts-2-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/office-with-documents-money-accounts-2-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2.2 H\u1ea1ch to&aacute;n v&agrave;o chi ph&iacute; c&aacute;c kho\u1ea3n chi ph&iacute; kh&ocirc;ng \u0111&uacute;ng quy \u0111\u1ecbnh khi x&aacute;c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tTr&iacute;ch d\u1ef1 ph&ograve;ng gi\u1ea3m gi&aacute; h&agrave;ng t\u1ed3n kho, d\u1ef1 ph&ograve;ng n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i kh&ocirc;ng \u0111&uacute;ng quy \u0111\u1ecbnh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n to&agrave;n b\u1ed9 chi ph&iacute; s\u1ea3n xu\u1ea5t v&agrave;o gi&aacute; v\u1ed1n h&agrave;ng b&aacute;n trong k\u1ef3, kh&ocirc;ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u1ef1c t\u1ebf ph&aacute;t sinh, kh&ocirc;ng ph&acirc;n b\u1ed5 chi ph&iacute; SXKD cho s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3.\n<\/p>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n kh\u1ed1i l\u01b0\u1ee3ng nguy&ecirc;n li\u1ec7u v&agrave;o k\u1ebft qu\u1ea3 kinh doanh cao h\u01a1n kh\u1ed1i l\u01b0\u1ee3ng quy\u1ebft to&aacute;n c&ocirc;ng tr&igrave;nh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tS\u1eed d\u1ee5ng h&oacute;a \u0111\u01a1n b\u1ea5t h\u1ee3p ph&aacute;p \u0111\u1ec3 h\u1ee3p th\u1ee9c h&oacute;a kh\u1ed1i l\u01b0\u1ee3ng h&agrave;ng h&oacute;a, d\u1ecbch v\u1ee5 mua v&agrave;o.\n<\/p>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n chi ph&iacute; l&atilde;i vay kh&ocirc;ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v&agrave;o chi ph&iacute;, vay c&aacute; nh&acirc;n v\u1edbi l&atilde;i su\u1ea5t cao h\u01a1n 150% l&atilde;i su\u1ea5t c\u01a1 b\u1ea3n do Ng&acirc;n h&agrave;ng nh&agrave; n\u01b0\u1edbc quy \u0111\u1ecbnh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n v&agrave;o qu\u1ef9 l\u01b0\u01a1ng kh&ocirc;ng \u0111&uacute;ng theo H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ti\u1ec1n th\u01b0\u1edfng nh&acirc;n vi&ecirc;n, c&aacute;c kho\u1ea3n chi ph\u1ee5 c\u1ea5p kh&ocirc;ng \u0111&uacute;ng quy \u0111\u1ecbnh ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111&atilde; \u0111\u0103ng k&yacute; v\u1edbi S\u1edf lao \u0111\u1ed9ng th\u01b0\u01a1ng binh, chi th&ugrave; lao cho h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb kh&ocirc;ng tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h&agrave;nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tChi ti\u1ec1n th\u01b0\u1edfng nh&acirc;n d\u1ecbp l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ngo&agrave;i s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.\n<\/p>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n v&agrave;o chi ph&iacute; c&aacute;c kho\u1ea3n chi ph&iacute; ch\u01b0a ph&ugrave; h\u1ee3p doanh thu trong k\u1ef3, c&aacute;c kho\u1ea3n chi ph&iacute; tr&iacute;ch tr\u01b0\u1edbc m&agrave; th\u1ef1c t\u1ebf ch\u01b0a chi, c&aacute;c kho\u1ea3n chi ph&iacute; ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n, c&aacute;c kho\u1ea3n chi ph&iacute; v\u01b0\u1ee3t d\u1ef1 to&aacute;n, v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, kho\u1ea3n chi ph&iacute; kh&ocirc;ng h\u1ee3p l&yacute;, chi ph&iacute; kh&ocirc;ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh, chi ph&iacute; kh&ocirc;ng c&oacute; ho&aacute; \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph&aacute;p.\n<\/p>\n<p style=\"text-align: justify;\">\n\tX&aacute;c \u0111\u1ecbnh gi&aacute; v\u1ed1n kh&ocirc;ng ch&iacute;nh x&aacute;c.\n<\/p>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n v&agrave;o chi ph&iacute; kho\u1ea3n kh\u1ea5u hao TSC\u0110 kh&ocirc;ng \u0111&uacute;ng quy \u0111\u1ecbnh, Chi ph&iacute; kh\u1ea5u hao c\u1ee7a t&agrave;i s\u1ea3n kh&ocirc;ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c&aacute;c kho\u1ea3n chi ph&iacute; kh\u1ea5u hao TSC\u0110 c\u1ee7a m&aacute;y m&oacute;c thi\u1ebft b\u1ecb trong th\u1eddi gian kh&ocirc;ng tham gia ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tChi ph&iacute; kh\u1ea5u hao c\u1ee7a TSC\u0110 kh&ocirc;ng \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh, t&agrave;i s\u1ea3n kh&ocirc;ng ph\u1ea3i c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng v\u1eabn tr&iacute;ch kh\u1ea5u hao, tr&iacute;ch kh\u1ea5u hao v\u01b0\u1ee3t quy \u0111\u1ecbnh, c&ocirc;ng c\u1ee5 d\u1ee5ng c\u1ee5 d&ugrave;ng nhi\u1ec1u n\u0103m nh\u01b0ng ph&acirc;n b\u1ed5 m\u1ed9t l\u1ea7n v&agrave;o chi ph&iacute;.\n<\/p>\n<p style=\"text-align: justify;\">\n\tChi mua s\u1eafm t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng h\u1ea1ch to&aacute;n m\u1ed9t l\u1ea7n v&agrave;o chi ph&iacute; m&agrave; kh&ocirc;ng h\u1ea1ch to&aacute;n t\u0103ng t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v&agrave; t&iacute;nh kh\u1ea5u hao theo quy \u0111\u1ecbnh. H\u1ea1ch to&aacute;n c&aacute;c kho\u1ea3n n&acirc;ng c\u1ea5p t&agrave;i s\u1ea3n v&agrave;o chi ph&iacute;.\n<\/p>\n<p style=\"text-align: justify;\">\n\tChi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c v\u1ec1 c&aacute;c kho\u1ea3n chi cho ph&eacute;p nh\u01b0 chi ph&iacute; qu\u1ea3ng c&aacute;o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, ti\u1ebfp t&acirc;n, kh&aacute;nh ti\u1ebft, giao d\u1ecbch, \u0111\u1ed1i ngo\u1ea1i.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKh&ocirc;ng ho&agrave;n nh\u1eadp c&aacute;c kho\u1ea3n tr&iacute;ch tr\u01b0\u1edbc nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi.\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2.3 Mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tK&ecirc; khai mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN ch\u01b0a \u0111&uacute;ng quy \u0111\u1ecbnh: \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u01b0u \u0111&atilde;i, thu\u1ebf su\u1ea5t \u01b0u \u0111&atilde;i, th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf.\n<\/p>\n<p style=\"text-align: justify;\">\n\tChuy\u1ec3n s\u1ed1 l\u1ed7 kh&ocirc;ng \u0111&uacute;ng quy \u0111\u1ecbnh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n chi ph&iacute; kh&ocirc;ng \u0111&uacute;ng ni&ecirc;n \u0111\u1ed9 k\u1ebf to&aacute;n, \u0111\u1eb7c bi\u1ec7t l&agrave; CSKD chuy\u1ec3n t\u1eeb giai \u0111o\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN sang gi\u1ea3m thu\u1ebf TNDN.\n<\/p>\n<p style=\"text-align: justify;\">\n\tM\u1ed9t s\u1ed1 doanh nghi\u1ec7p x&aacute;c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m theo Ngh\u1ecb Quy\u1ebft s\u1ed1 30\/2008\/NQ-CP, Ngh\u1ecb quy\u1ebft 08\/2011\/QH13&hellip;ch\u01b0a ch&iacute;nh x&aacute;c.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKh&ocirc;ng h\u1ea1ch to&aacute;n ri&ecirc;ng thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111&atilde;i m&agrave; x&aacute;c \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN tr&ecirc;n t\u1ed5ng thu nh\u1eadp ho\u1eb7c ph&acirc;n b\u1ed5 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111&atilde;i kh&ocirc;ng \u0111&uacute;ng ph\u01b0\u01a1ng ph&aacute;p theo quy \u0111\u1ecbnh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u1ed1 t&igrave;nh h\u1ea1ch to&aacute;n t\u0103ng, gi\u1ea3m chi ph&iacute; gi\u1eefa c&aacute;c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111&atilde;i v\u1ec1 thu\u1ebf v&agrave; kh&ocirc;ng \u0111\u01b0\u1ee3c \u01b0u \u0111&atilde;i thu\u1ebf \u0111\u1ec3 l&agrave;m gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo h\u01b0\u1edbng c&oacute; l\u1ee3i nh\u1ea5t.\n<\/p>\n<p style=\"text-align: justify;\">\n\t&Aacute;p d\u1ee5ng \u01b0u \u0111&atilde;i thu\u1ebf TNDN cho c\u1ea3 c&aacute;c kho\u1ea3n thu nh\u1eadp kh&aacute;c nh\u01b0: thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh, c&aacute;c kho\u1ea3n ho&agrave;n nh\u1eadp d\u1ef1 ph&ograve;ng&hellip;\n<\/p>\n<p style=\"text-align: justify;\">\n\tX&aacute;c \u0111\u1ecbnh thu\u1ebf TNDN \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m do \u01b0u \u0111&atilde;i \u0111\u1ea7u t\u01b0 cho d\u1ef1 &aacute;n \u0111&atilde; h\u1ebft th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111&atilde;i \u0111\u1ea7u t\u01b0.\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2.4 Chuy\u1ec3n gi&aacute;, mua b&aacute;n l\u1ed7<br \/>\n<\/h3>\n<h2 style=\"text-align: justify;\">\n\t3.V\u1ec1 thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\t<u><strong>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c:<\/strong><\/u>\n<\/p>\n<p style=\"text-align: justify;\">\n\tTheo quy \u0111\u1ecbnh, c&aacute;c c\u01a1 quan chi tr\u1ea3 ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ngay khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, tuy nhi&ecirc;n sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p l&agrave; kh&ocirc;ng kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c&aacute;c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th&aacute;ng.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<u><strong>\u0110\u1ed1i v\u1edbi c&aacute; nh&acirc;n:<\/strong><\/u>\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute; nh&acirc;n c&oacute; nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp nh\u01b0ng kh&ocirc;ng \u0111\u1ec3 &yacute;, d\u1eabn \u0111\u1ebfn kh&ocirc;ng t\u1ef1 quy\u1ebft to&aacute;n v\u1edbi C\u01a1 quan thu\u1ebf m&agrave; th\u1ef1c hi\u1ec7n \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3. V\u1ec1 c&aacute;c lo\u1ea1i thu\u1ebf kh&aacute;c.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t4. V\u1ec1 c&aacute;c lo\u1ea1i thu\u1ebf kh&aacute;c &nbsp;<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTh\u01b0\u1eddng x\u1ea3y ra khai ch\u1eadm so v\u1edbi th\u1eddi \u0111i\u1ec3m ho&agrave;n th&agrave;nh d\u1ecbch v\u1ee5, mua b&aacute;n h&agrave;ng h&oacute;a.\n<\/p>\n<p style=\"text-align: justify;\">\n\tNh\u01b0 v\u1eady, tr&ecirc;n \u0111&acirc;y K\u1ebf to&aacute;n L&ecirc; &Aacute;nh \u0111&atilde; t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c&aacute;c sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p nh\u1ea5t khi thanh tra thu\u1ebf, mong r\u1eb1ng c&aacute;c b\u1ea1n s\u1ebd kh&ocirc;ng g\u1eb7p ph\u1ea3i b\u1ee1 ng\u1ee1 trong qu&aacute; tr&igrave;nh l&agrave;m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. Tr&aacute;nh nh\u1eefng sai s&oacute;t kh&ocirc;ng \u0111&aacute;ng c&oacute;.&nbsp;<\/p>\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\/4-sai-pham-thuong-gap-nhat-khi-thanh-kiem-tra-thue-ma-ke-toan-phai-biet\/'><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\/4-sai-pham-thuong-gap-nhat-khi-thanh-kiem-tra-thue-ma-ke-toan-phai-biet\/\" 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\/4-sai-pham-thuong-gap-nhat-khi-thanh-kiem-tra-thue-ma-ke-toan-phai-biet\/\" 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=4%20sai%20ph%E1%BA%A1m%20th%C6%B0%E1%BB%9Dng%20g%E1%BA%B7p%20nh%E1%BA%A5t%20khi%20thanh%20ki%E1%BB%83m%20tra%20thu%E1%BA%BF%20m%C3%A0%20k%E1%BA%BF%20to%C3%A1n%20ph%E1%BA%A3i%20bi%E1%BA%BFt&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2F4-sai-pham-thuong-gap-nhat-khi-thanh-kiem-tra-thue-ma-ke-toan-phai-biet%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\/4-sai-pham-thuong-gap-nhat-khi-thanh-kiem-tra-thue-ma-ke-toan-phai-biet\/', '4%20sai%20ph%E1%BA%A1m%20th%C6%B0%E1%BB%9Dng%20g%E1%BA%B7p%20nh%E1%BA%A5t%20khi%20thanh%20ki%E1%BB%83m%20tra%20thu%E1%BA%BF%20m%C3%A0%20k%E1%BA%BF%20to%C3%A1n%20ph%E1%BA%A3i%20bi%E1%BA%BFt', '' )\" ><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>Ngu\u1ed3n: K\u1ebf To&aacute;n L&ecirc; &Aacute;nh Vi\u1ec7c thay \u0111\u1ed5i c&aacute;c ch&iacute;nh s&aacute;ch khi\u1ebfn c&aacute;c doanh nghi\u1ec7p kh&ocirc;ng k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt th&ocirc;ng tin. Nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro v\u1edbi vi\u1ec7c kh&ocirc;ng n\u1eafm b\u1eaft t\u1ed1t t&igrave;nh h&igrave;nh d\u1eabn \u0111\u1ebfn d\u1ec5 x\u1ea3y ra nh\u1eefng tr\u01b0\u1eddng h\u1ee3p hi\u1ec3u sai ho\u1eb7c b\u1ecb c&aacute;c c\u01a1&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[100],"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>4 sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p nh\u1ea5t khi thanh ki\u1ec3m tra thu\u1ebf m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i bi\u1ebft - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/4-sai-pham-thuong-gap-nhat-khi-thanh-kiem-tra-thue-ma-ke-toan-phai-biet\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"4 sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p nh\u1ea5t khi thanh ki\u1ec3m tra thu\u1ebf m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i bi\u1ebft - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: K\u1ebf To&aacute;n L&ecirc; &Aacute;nh Vi\u1ec7c thay \u0111\u1ed5i c&aacute;c ch&iacute;nh s&aacute;ch khi\u1ebfn c&aacute;c doanh nghi\u1ec7p kh&ocirc;ng k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt th&ocirc;ng tin. 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