{"id":3725,"date":"2022-11-28T16:16:55","date_gmt":"2022-11-28T09:16:55","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3725"},"modified":"2022-11-28T16:36:30","modified_gmt":"2022-11-28T09:36:30","slug":"cac-cong-viec-ke-toan-can-phai-lam-vao-cuoi-nam-va-dau-nam-moi","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-cong-viec-ke-toan-can-phai-lam-vao-cuoi-nam-va-dau-nam-moi\/","title":{"rendered":"C\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i l\u00e0m v\u00e0o cu\u1ed1i n\u0103m v\u00e0 \u0111\u1ea7u n\u0103m m\u1edbi"},"content":{"rendered":"

Ngu\u1ed3n: Facebook, B\u00f9i V\u0169 Th\u1ea3o Linh<\/a><\/em><\/p>\n

1. T\u1ea1m n\u1ed9p thu\u1ebf TNDN 3 qu\u00fd tr\u01b0\u1edbc 30\/10 theo s\u1ed1 t\u1ed1i thi\u1ec3u 75% s\u1ed1 thu\u1ebf TNDN quy\u1ebft n\u0103m (\u0110i\u1ec3m n\u00e0y h\u01a1i v\u00f4 l\u00fd v\u00e0 \u0111ang tr\u00ecnh thay \u0111\u1ed5i nh\u01b0ng hi\u1ec7n t\u1ea1i ch\u01b0a c\u00f3 v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c n\u00ean c\u00e1c b\u1ea1n c\u1ee9 l\u00e0m theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh).<\/p>\n

2. K\u1ebf to\u00e1n l\u01b0u \u00fd xem s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t l\u1edbn kh\u00f4ng? \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed l\u00e3i vay. N\u1ebfu s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t l\u1edbn m\u00e0 c\u00f3 ph\u00e1t sinh l\u00e3i vay th\u00ec l\u00e3i vay kh\u1ea3 n\u0103ng r\u1ee7i ro b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u00edch h\u1ee3p l\u00fd.<\/p>\n

3. \u0110\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng: Nguy\u00ean t\u1eafc ph\u1ea3i kh\u1edbp. H\u00ecnh th\u1ee9c \u0111\u1ed1i chi\u1ebfu c\u00f3 th\u1ec3 g\u1eedi th\u01b0 x\u00e1c nh\u1eadn ho\u1eb7c \u0111\u1ed1i chi\u1ebfu qua s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng.<\/p>\n

4. H\u1ea1ch to\u00e1n l\u00e3i d\u1ef1 thu n\u1ebfu c\u00f3 kho\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, b\u00fat to\u00e1n n\u1ee3 TK 1388\/C\u00f3 TK 515. Sang n\u0103m nh\u1eadn l\u00e3i h\u1ea1ch to\u00e1n l\u1ea1i : N\u1ee3 112\/C\u00f3 138 r\u1ed3i h\u1ea1ch to\u00e1n th\u00eam ph\u1ea7n l\u00e3i ch\u01b0a h\u1ea1ch to\u00e1n d\u1ef1 thu, n\u1ee3 112\/C\u00f3 515<\/p>\n

5. \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3: N\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch c\u1ea7n t\u00ecm ra nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch: Do ng\u01b0\u1eddi mua hay ng\u01b0\u1eddi b\u00e1n h\u1ea1ch to\u00e1n thi\u1ebfu. C\u00e1i n\u00e0y r\u1ea5t quan tr\u1ecdng b\u1edfi v\u00ec n\u1ebfu c\u00e1c b\u1ea1n h\u1ea1ch to\u00e1n kh\u00f4ng k\u1ecbp th\u1eddi c\u00f3 th\u1ec3 c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/p>\n

V\u00ed d\u1ee5<\/em>: Doanh thu ghi nh\u1eadn mu\u1ed9n th\u00ec Thu\u1ebf truy thu thu\u1ebf t\u01b0\u01a1ng \u1ee9ng b\u1edfi ph\u1ea7n doanh thu ghi nh\u1eadn thi\u1ebfu. N\u1ebfu chi ph\u00ed n\u0103m 2021 m\u00e0 c\u00e1c b\u1ea1n ghi nh\u1eadn n\u0103m 2022 th\u00ec chi ph\u00ed \u0111\u00f3 kh\u00f4ng \u0111\u00fang k\u1ef3 d\u1eabn t\u1edbi r\u1ee7i ro thu\u1ebf lo\u1ea1i tr\u1eeb chi ph\u00ed c\u1ee7a n\u0103m 2022.<\/p>\n

6. X\u00e1c \u0111\u1ecbnh c\u00f4ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo quy \u0111\u1ecbnh: Qu\u00e1 h\u1ea1n t\u1eeb 6 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 12 th\u00e1ng: 30%, t\u1eeb 1 n\u0103m t\u1edbi d\u01b0\u1edbi 2 n\u0103m: 50%; t\u1eeb 2 n\u0103m t\u1edbi d\u01b0\u1edbi 3 n\u0103m: 70%; t\u1eeb 3 n\u0103m tr\u1edf l\u00ean, tr\u00edch l\u1eadp \u0111\u1ee7 100%.<\/p>\n

H\u1ea1ch to\u00e1n:<\/p>\n

N\u1ee3 TK 642<\/p>\n

C\u00f3 TK 229<\/p>\n

H\u1ed3 s\u01a1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c b\u1ea1n tham kh\u1ea3o Th\u00f4ng t\u01b0 48 n\u0103m 2019<\/p>\n

\"\"<\/p>\n

7. Ch\u1ea1y gi\u00e1 h\u00e0ng t\u1ed3n kho th\u00e1ng\/qu\u00fd\/n\u0103m: T\u00f9y doanh nghi\u1ec7p \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n nh\u01b0 th\u1ebf n\u00e0o th\u00ec ch\u1ea1y nh\u01b0 th\u1ebf \u0111\u00f3.<\/p>\n

8. X\u00e1c \u0111\u1ecbnh h\u00e0ng t\u1ed3n kho h\u01b0 h\u1ecfng, gi\u1ea3m gi\u00e1 tr\u1ecb\u2026\u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho. B\u1ea3ng tr\u00edch l\u1eadp, x\u00e1c \u0111\u1ecbnh h\u00e0ng t\u1ed3n kho gi\u1ea3m gi\u00e1 tr\u1ecb l\u00e0m c\u01a1 s\u1edf tr\u00edch l\u1eadp ph\u1ea3i chi ti\u1ebft r\u00f5 T\u00e0i kho\u1ea3n, t\u00ean h\u00e0ng t\u1ed3n kho, m\u00e3 h\u00e0ng. Th\u00f4ng th\u01b0\u1eddng \u0111\u01a1n v\u1ecb chi ti\u1ebft ngay tr\u00ean bi\u00ean b\u1ea3n, b\u00e1o c\u00e1o ki\u1ec3m k\u00ea.<\/p>\n

H\u1ea1ch to\u00e1n n\u1ee3 632\/C\u00f3 229 (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u1ea3i l\u1eadp cu\u1ed1i n\u0103m v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp).<\/p>\n

9. H\u1ed3 s\u01a1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng h\u00e0ng t\u1ed3n kho ph\u1ea3i ch\u1eb7t ch\u1ebd theo th\u00f4ng t\u01b0 48, n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a th\u00f4ng t\u01b0 48 th\u00ec r\u1ee7i ro b\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho l\u00e0 cao.<\/p>\n

10. X\u1eed l\u00fd ch\u00eanh l\u1ec7ch gi\u1eefa ki\u1ec3m k\u00ea v\u00e0 s\u1ed5 s\u00e1ch.<\/p>\n

11. T\u00e0i s\u1ea3n: Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n. Nguy\u00ean t\u1eafc ki\u1ec3m k\u00ea t\u1ea1i ng\u00e0y 31-12. Tuy nhi\u00ean th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 ki\u1ec3m k\u00ea tr\u01b0\u1edbc ho\u1eb7c sau ng\u00e0y 31\/12, sau \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh theo s\u1ed1 li\u1ec7u theo th\u1ef1c t\u1ebf ph\u00e1t sinh trong th\u1eddi gian ki\u1ec3m k\u00ea cho t\u1edbi th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9. H\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p tr\u00ean bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u1eabn ch\u1ed1t s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea l\u00e0 ng\u00e0y 31-12-2022 m\u1eb7c d\u00f9 th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 kh\u00e1c.<\/p>\n

12. Ch\u1ea1y ph\u00e2n b\u1ed5 kh\u1ea5u hao, ph\u00e2n b\u1ed5 TK 242 c\u1ee7a c\u00e1c th\u00e1ng (n\u1ebfu b\u1ea1n th\u1ed1ng nh\u1ea5t ph\u00e2n b\u1ed5 theo h\u1eb1ng th\u00e1ng)<\/p>\n

13. Tr\u00edch tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 (nh\u1eefng kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u1ee7 ch\u1ee9ng t\u1eeb, chi ph\u00ed l\u00e3i vay d\u1ef1 tr\u1ea3\u2026). B\u00fat to\u00e1n: N\u1ee3 TK 6xx\/C\u00f3 TK 335. Sang n\u0103m c\u00f3 ch\u1ee9ng t\u1eeb th\u00ec ho\u00e0n l\u1ea1i N\u1ee3 335\/C\u00f3 TK li\u00ean quan: 111,112,331\u2026)<\/p>\n

14. \u0110\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 nh\u01b0 ti\u1ec1n, c\u00f4ng n\u1ee3. L\u01b0u \u00fd kh\u00f4ng \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc nh\u01b0 d\u01b0 c\u00f3 TK 131, d\u01b0 n\u1ee3 TK 331 (tr\u1eeb khi h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf b\u1ecb h\u1ee7y ngang), s\u1edf d\u0129 TT 200 kh\u00f4ng quy \u0111\u1ecbnh \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n s\u1ed1 d\u01b0 \u1ee9ng tr\u01b0\u1edbc l\u00e0 v\u00ec c\u00f4ng n\u1ee3 \u1ee9ng tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u00e0 l\u00e0 b\u1eb1ng h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5.<\/p>\n

N\u1ebfu l\u1ed7 h\u1ea1ch to\u00e1n: N\u1ee3 413\/C\u00f3 131, 331,111,112\u2026<\/p>\n

N\u1ebfu l\u00e3i h\u1ea1ch to\u00e1n: N\u1ee3 131,331,111,112\/C\u00f3 413\u2026<\/p>\n

Sau khi h\u1ea1ch to\u00e1n xong xu\u00f4i, s\u1ed1 d\u01b0 413 c\u00f2n bao nhi\u00eau th\u00ec h\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n sang 515 ho\u1eb7c 635<\/p>\n

L\u01b0u \u00fd: L\u00e3i\/l\u1ed7 do \u0111\u00e1nh gi\u00e1 ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu l\u00e0 kh\u00f4ng t\u00ednh thu\u1ebf n\u00ean khi quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ea7n t\u00e1ch r\u00f5 l\u00e3i\/l\u1ed7 c\u1ee7a kho\u1ea3n n\u00e0y ra kh\u1ecfi l\u00e3i\/l\u1ed7 c\u1ee7a vi\u1ec7c \u0111\u00e1nh gi\u00e1 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 ph\u1ea3i tr\u1ea3.<\/p>\n

15. K\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 kinh doanh, s\u1eed d\u1ee5ng TK 911: B\u00fat to\u00e1n: N\u1ee3 511,515,711\/C\u00f3 911; N\u1ee3 911\/C\u00f3 632,635,641,642,811\u2026Ph\u1ea7n d\u01b0 c\u00f2n l\u1ea1i tr\u00ean 911 k\u1ebft chuy\u1ec3n v\u1ec1 TK 421: Nguy\u00ean t\u1eafc c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb lo\u1ea1i 5 tr\u1edf \u0111i th\u00ec ko c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/p>\n

16. L\u00e0m B\u00e1o c\u00e1o T\u00e0i ch\u00ednh (V\u1edbi DN \u00e1p d\u1ee5ng theo TT 200: B\u1ea3ng C\u0110KT, KQKD, LCTT, thuy\u1ebft minh, c\u00f2n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng TT 133 c\u1ea7n th\u00eam B\u1ea3ng C\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n khi n\u1ed9p cho c\u01a1 quan thu\u1ebf, c\u00f2n LCTT th\u00ec khuy\u1ebfn kh\u00edch nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c).<\/p>\n

17. X\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 \u0111\u1ec3 \u0111\u01b0a v\u00e0o B4 khi quy\u1ebft to\u00e1n thu\u1ebf TNDN: N\u00ean t\u1ed5ng h\u1ee3p th\u00e0nh m\u1ed9t file excel l\u01b0u l\u1ea1i \u0111\u1ec1 ph\u00f2ng sau n\u00e0y c\u1ea7n xem l\u1ea1i: nhi\u1ec1u k\u1ebf to\u00e1n sau n\u00e0y thu\u1ebf v\u1ec1 ki\u1ec3m tra y\u00eau c\u1ea7u cung c\u1ea5p th\u00ec ko bi\u1ebft tr\u01b0\u1edbc \u0111\u00e2y m\u00ecnh \u0111\u00e3 lo\u1ea1i tr\u1eeb nh\u1eefng chi ph\u00ed g\u00ec n\u00ean c\u00f3 th\u1ec3 b\u1ecb thi\u1ec7t cho doanh nghi\u1ec7p n\u1ebfu c\u01a1 quan thu\u1ebf lo\u1ea1i tr\u1eeb tr\u00f9ng l\u1ea7n n\u1eefa.<\/p>\n

18. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb thu nh\u1eadp t\u00ednh thu\u1ebf kh\u00e1c nh\u01b0 c\u1ed5 t\u1ee9c, l\u00e3i chia t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf kh\u00e1c, thu nh\u1eadp t\u1eeb \u0111\u00e1nh gi\u00e1 CLTG t\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 ph\u1ea3i thu\u2026(n\u00ean l\u01b0u file excel l\u1ea1i ho\u1eb7c ghi r\u00f5 trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh).<\/p>\n

19. Quy\u1ebft to\u00e1n thu\u1ebf TNDN (Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a qu\u00fd sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, th\u01b0\u1eddng 31\/03), l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u00f3 v\u1ed1n FDI\/\u0111\u1ea1i ch\u00fang\/ni\u00eam y\u1ebft ph\u1ea3i c\u00f3 B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n. H\u1ea1ch to\u00e1n thu\u1ebf: N\u1ee3 821\/C\u00f3 3334. L\u01b0u \u00fd l\u1ea5y theo s\u1ed1 ti\u1ec1n tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n v\u1edbi thu\u1ebf TNDN hi\u1ec7n h\u00e0nh.<\/p>\n

20. N\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p tr\u01b0\u1edbc, h\u1ea1n n\u1ed9p thu\u1ebf c\u0169ng l\u00e0 h\u1ea1n n\u1ed9p t\u1edd khai. V\u00ed d\u1ee5 VAT h\u1ea1n n\u1ed9p t\u1edd khai ng\u00e0y 20 th\u00e1ng sau th\u00ec ng\u00e0y 20 c\u0169ng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng ph\u1ea3i n\u1ed9p thu\u1ebf, n\u1ebfu n\u1ed9p thu\u1ebf sau ng\u00e0y n\u00e0y c\u00e1c b\u1ea1n s\u1ebd b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf.<\/p>\n

21. N\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 12 ho\u1eb7c qu\u00fd IV. H\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y 20\/01 n\u1ebfu khai th\u00e1ng, ng\u00e0y 30-01 n\u1ebfu k\u00ea theo qu\u00fd: Thu\u1ebf GTGT, TNCN.<\/p>\n

22. N\u1ebfu c\u00f4ng ty th\u00e0nh l\u1eadp n\u0103m hi\u1ec7n t\u1ea1i th\u00ec mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a n\u0103m n\u00e0y v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai m\u00f4n b\u00e0i n\u0103m n\u00e0y, tuy nhi\u00ean \u0111\u1ea7u n\u0103m sau (th\u00e1ng 1) th\u00ec ph\u1ea3i n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i. N\u1ed9p m\u1ed9t l\u1ea7n r\u1ed3i th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i n\u1ed9p b\u1ed5 sung tr\u1eeb khi thay \u0111\u1ed5i v\u1ed1n v\u00e0 th\u00e0nh l\u1eadp th\u00eam chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n\u2026<\/p>\n

23. \u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n cho nh\u1eefng ai ch\u01b0a \u0111\u0103ng k\u00fd. L\u01b0u \u00fd c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\/kh\u00f4ng c\u01b0 tr\u00fa (kh\u00f4ng c\u01b0 tr\u00fa th\u01b0\u1eddng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, c\u00e1c b\u1ea1n tham kh\u1ea3o TT 111 \u0111\u1ec3 r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa); \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n. L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t, c\u00e1 nh\u00e2n l\u00e0m 2 n\u01a1i ho\u1eb7c c\u00f3 n\u01a1i v\u00e3ng lai nh\u01b0ng n\u01a1i v\u00e3ng lai ch\u01b0a kh\u1ea5u tr\u1eeb 10% ho\u1eb7c t\u1ed5ng thu nh\u1eadp b\u00ecnh qu\u00e2n n\u01a1i v\u00e3ng lai tr\u00ean 10 tri\u1ec7u\/th\u00e1ng th\u00ec ko thu\u1ed9c \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n.<\/p>\n

24. N\u1ebfu ai l\u00e0m cam k\u1ebft 08\/CK-TNCN th\u00ec l\u01b0u \u00fd th\u1eddi \u0111i\u1ec3m k\u00fd cam k\u1ebft l\u00e0 th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 nh\u00e9 ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 cu\u1ed1i n\u0103m l\u00e0m cho c\u1ea3 n\u0103m v\u00e0 ghi ng\u00e0y k\u00fd l\u00e0 cu\u1ed1i n\u0103m.<\/p>\n

25. Quy\u1ebft to\u00e1n thu\u1ebf TNCN. L\u01b0u \u00fd x\u00e1c \u0111\u1ecbnh ai \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, n\u1ebfu \u1ee7y quy\u1ec1n th\u00ec ph\u1ea3i c\u00f3 m\u1eabu \u1ee7y quy\u1ec1n.<\/p>\n

26. \u0110\u0103ng k\u00fd h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00fang h\u1ea1n (M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd tr\u01b0\u1edbc 20-03 n\u0103m sau, m\u1ed9t s\u1ed1 tr\u01b0\u1edbc 31-12 n\u0103m nay.<\/p>\n

27. N\u1ed9p c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o,Th\u1ed1ng k\u00ea kh\u00e1c n\u1ed9p cho c\u00e1c c\u01a1 quan li\u00ean quan.<\/p>\n","protected":false},"excerpt":{"rendered":"

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