{"id":3947,"date":"2024-11-26T10:23:05","date_gmt":"2024-11-26T03:23:05","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3947"},"modified":"2024-11-26T10:23:05","modified_gmt":"2024-11-26T03:23:05","slug":"nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/","title":{"rendered":"Nh\u1eadn di\u1ec7n r\u1ee7i ro tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e2n \u0111\u1ed1i ph\u00e1t sinh"},"content":{"rendered":"<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n: <\/span><span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"https:\/\/www.facebook.com\/groups\/taichinhketoanedu\/posts\/1264782907988230\/\"><span style=\"font-weight: 400;\">S\u01b0u t\u1ea7m<\/span><\/a><\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3948\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/NHAN-DIEN-01.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/NHAN-DIEN-01.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/NHAN-DIEN-01-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/NHAN-DIEN-01-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/NHAN-DIEN-01-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/NHAN-DIEN-01-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/NHAN-DIEN-01-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/NHAN-DIEN-01-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb cho c\u00e1c b\u1ea1n v\u1ec1 kinh nghi\u1ec7m \u0111\u1ecdc nh\u1eadn d\u1ea1ng nh\u1eefng d\u1ea5u hi\u1ec7u r\u1ee7i ro trong vi\u1ec7c k\u00ea khai thu\u1ebf c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua ph\u00e2n t\u00edch B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (BC\u0110KT), B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh (BC\u0110PS) k\u1ebft h\u1ee3p v\u1edbi Thuy\u1ebft minh BCTC \u0111\u1ec3 t\u00ecm ra nh\u1eefng sai s\u00f3t, nh\u1eefng \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd tr\u00ean BCTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3><b>Thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p TK 131 c\u00f3 S\u1ed1 D\u01b0 C\u00f3 th\u00ec ki\u1ec3m tra Thuy\u1ebft minh BCTC.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 kh\u00e1ch h\u00e0ng n\u00e0o \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 n\u1ed9i dung \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng v\u00e0 \u0111\u00e3 ph\u00e1t sinh doanh thu v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p TK 131 c\u00f3 S\u1ed1 D\u01b0 N\u1ee3 th\u00ec ki\u1ec3m tra th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn n\u1ee3, h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh th\u1eddi h\u1ea1n ch\u1eadm tr\u1ea3 v\u00e0 kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><b>M\u1ed9t s\u1ed1 r\u1ee7i ro:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thi\u1ebfu doanh thu t\u00ednh thu\u1ebf (Th\u01b0\u1eddng l\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 (Tr\u01b0\u1edbc n\u0103m 2015)).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf thu nh\u1eadp (N\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 n\u1ee3, kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi mua \u1ee9ng tr\u01b0\u1edbc. Sau \u0111\u00f3 kh\u00f4ng mua h\u00e0ng d\u1eabn \u0111\u1ebfn Vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu kh\u00f4ng \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thi\u1ebfu thu\u1ebf GTGT h\u00e0ng b\u00e1n ra.<\/span><\/li>\n<\/ul>\n<h3><b>D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n (D\u01b0 C\u00f3 TK 129 (Th\u00f4ng t\u01b0 200\/2014\/TT-BTC); TK 229 (Th\u00f4ng t\u01b0 133\/2016\/TT-BTC)).<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 129 (TK 229) ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh S\u1ed1 D\u01b0 \u0110\u1ea7u\/Cu\u1ed1i k\u1ef3, S\u1ed1 D\u01b0 \u0111\u00e3 tr\u00edch th\u00eam ho\u1eb7c S\u1ed1 \u0111\u00e3 ho\u00e0n nh\u1eadp gi\u1ea3m chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n cho t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 (\u0110\u1ea7u t\u01b0 theo \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c t\u1ef1 do mua b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng); Gi\u00e1 ch\u1ee9ng kho\u00e1n \u0111ang h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n; Gi\u00e1 ch\u1ee9ng kho\u00e1n th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch ho\u1eb7c \u0111\u00e3 ho\u00e0n nh\u1eadp ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><b>M\u1ed9t s\u1ed1 r\u1ee7i ro:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">NNT tr\u00edch d\u1ef1 ph\u00f2ng kh\u00f4ng ph\u00f9 h\u1ee3p, kh\u00f4ng ho\u00e0n nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi t\u1ed5n th\u1ea5t x\u1ea3y ra, \u0111\u01a1n v\u1ecb ti\u1ebfp t\u1ee5c ghi nh\u1eadn chi ph\u00ed m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u00f2ng ng\u1eeba ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb t\u1ed5n th\u1ea5t n\u1ebfu ch\u1ee9ng kho\u00e1n c\u1ee7a DN b\u1ecb gi\u1ea3m gi\u00e1 ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o DN kh\u00e1c \u0111ang b\u1ecb thua l\u1ed7 th\u00ec DN n\u00ean l\u1eadp D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><b>C\u00e1c kho\u1ea3n ph\u1ea3i thu (D\u01b0 N\u1ee3 TK 138)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 138 ph\u00e1t sinh S\u1ed1 D\u01b0 N\u1ee3\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 cho m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t \u0111\u1ec3 nh\u1eadn d\u1ea1ng d\u1ea5u hi\u1ec7u kh\u00f4ng khai b\u00e1o thu nh\u1eadp t\u00e0i ch\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN (Tr\u01b0\u1edbc ng\u00e0y 02\/08\/2014) ho\u1eb7c chi ph\u00ed l\u00e3i vay kh\u00f4ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n thi\u1ebfu, m\u1ea5t ch\u1edd x\u1eed l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 nh\u1eadn d\u1ea1ng d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u1ec1 thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<h3><b>D\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i (D\u01b0 C\u00f3 TK 139 (Th\u00f4ng t\u01b0 200\/2014\/TT-BTC); TK 229 (Th\u00f4ng t\u01b0 133\/2016\/TT-BTC)).<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 139 (TK 229) ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0 \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh S\u1ed1 D\u01b0 \u0110\u1ea7u\/Cu\u1ed1i k\u1ef3, S\u1ed1 \u0111\u00e3 tr\u00edch th\u00eam ho\u1eb7c S\u1ed1 \u0111\u00e3 ho\u00e0n nh\u1eadp gi\u1ea3m chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 thu theo t\u1eebng tu\u1ed5i n\u1ee3, k\u00e8m theo kh\u1ebf \u01b0\u1edbc vay ti\u1ec1n, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn n\u1ee3, ho\u1eb7c b\u1eb1ng ch\u1ee9ng NNT l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n, \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, m\u1ea5t t\u00edch, b\u1ecf tr\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch ho\u1eb7c \u0111\u00e3 ho\u00e0n nh\u1eadp ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><b>R\u1ee7i ro sau:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch kh\u00f4ng ph\u00f9 h\u1ee3p, kh\u00f4ng ho\u00e0n nh\u1eadp (Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u00e3 khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung theo quy \u0111\u1ecbnh); Ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3><b>D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (D\u01b0 C\u00f3 TK 159 (Th\u00f4ng t\u01b0 200\/2014\/TT-BTC); TK 259 (Th\u00f4ng t\u01b0 133\/2016\/TT-BTC))<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 159 (TK 259) ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho, c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch ho\u1eb7c \u0111\u00e3 ho\u00e0n nh\u1eadp ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng ti\u00eau th\u1ee5 nh\u01b0ng ch\u01b0a giao h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><b>R\u1ee7i ro:\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch kh\u00f4ng ph\u00f9 h\u1ee3p, kh\u00f4ng ho\u00e0n nh\u1eadp. Ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u0103ng, gi\u1ea3m TSC\u0110 (D\u01b0 N\u1ee3 TK 211 t\u0103ng, gi\u1ea3m)<\/span><\/p>\n<p><b>*Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh t\u0103ng, gi\u1ea3m TSC\u0110 tr\u00ean BC\u0110KT.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u00f3 ph\u00f9 h\u1ee3p hay kh\u00f4ng v\u00e0 TSC\u0110 t\u0103ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00fang quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu TSC\u0110 t\u0103ng do \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (XDCB) ho\u00e0n th\u00e0nh, b\u00e0n giao th\u00ec c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 thanh, ki\u1ec3m tra ho\u1eb7c ki\u1ec3m to\u00e1n c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 n\u0103m nay c\u00f3 li\u00ean quan \u0111\u1ebfn chi ph\u00ed XDCB \u0111\u1ec3 nh\u1eadn d\u1ea1ng d\u1ea5u hi\u1ec7u r\u1ee7i ro.<\/span><\/li>\n<\/ul>\n<p><b>* Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh gi\u1ea3m nguy\u00ean gi\u00e1 tr\u00ean BC\u0110KT<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 n\u1ed9i dung sau:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3m TSC\u0110 do nguy\u00ean nh\u00e2n, vi\u1ec7c thanh l\u00fd, chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 h\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng (Ghi gi\u1ea3m nguy\u00ean gi\u00e1 \u0111\u1ed3ng th\u1eddi v\u1edbi ghi gi\u1ea3m hao m\u00f2n, h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c (N\u1ebfu c\u00f3) v\u00e0 chi ph\u00ed kh\u00e1c).<\/span><\/p>\n<h3><b>Hao m\u00f2n TSC\u0110 (TK 214)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00edch kh\u1ea5u hao TSC\u0110 TK 214.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng th\u00ec c\u0103n c\u1ee9 v\u00e0o Thuy\u1ebft minh BCTC \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian kh\u1ea5u hao b\u00ecnh qu\u00e2n (TG KHBQ) cho t\u1eebng lo\u1ea1i TSC\u0110 {TG KHBQ = Nguy\u00ean gi\u00e1 (Trung b\u00ecnh c\u1ed9ng): (chia) Gi\u00e1 tr\u1ecb hao m\u00f2n}, \u0111\u1ed3ng th\u1eddi so s\u00e1nh v\u1edbi th\u1eddi gian kh\u1ea5u hao t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh \u0111\u1ec3 \u01b0\u1edbc l\u01b0\u1ee3ng m\u1ee9c kh\u1ea5u hao ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch c\u00f3 ph\u00f9 h\u1ee3p hay kh\u00f4ng (Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ea5p nh\u1eadn sai s\u1ed1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u0103ng gi\u1ea3m TSC\u0110 trong k\u1ef3 d\u1eabn \u0111\u1ebfn kh\u1ea5u hao kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng trong n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng th\u00ec t\u00f9y tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf c\u0103n c\u1ee9 v\u00e0o Thuy\u1ebft minh BCTC \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1eebng lo\u1ea1i TSC\u0110, \u0111\u1ed3ng th\u1eddi so s\u00e1nh v\u1edbi quy \u0111\u1ecbnh c\u00f3 li\u00ean quan \u0111\u1ec3 \u01b0\u1edbc l\u01b0\u1ee3ng m\u1ee9c kh\u1ea5u hao ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch c\u00f3 ph\u00f9 h\u1ee3p kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 v\u00f4 h\u00ecnh l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i; C\u00f4ng tr\u00ecnh, nh\u00e0 x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; Xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng, t\u00e0u bay d\u00e2n d\u1ee5ng v\u00e0 du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh c\u00f3 nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng. Ki\u1ec3m tra vi\u1ec7c tr\u00edch kh\u1ea5u hao c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf TNDN hay kh\u00f4ng.<\/span><\/p>\n<h3><b>D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ee9c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n (D\u01b0 C\u00f3 TK 229)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 229 ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh S\u1ed1 D\u01b0 \u0110\u1ea7u\/Cu\u1ed1i k\u1ef3, s\u1ed1 \u0111\u00e3 tr\u00edch th\u00eam ho\u1eb7c s\u1ed1 \u0111\u00e3 ho\u00e0n nh\u1eadp gi\u1ea3m chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n (Chi ti\u1ebft theo t\u1eebng n\u01a1i \u0111\u1ea7u t\u01b0).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BC\u0110KT c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch ho\u1eb7c \u0111\u00e3 ho\u00e0n nh\u1eadp ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><b>R\u1ee7i ro<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch kh\u00f4ng ph\u00f9 h\u1ee3p, kh\u00f4ng ho\u00e0n nh\u1eadp ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3><b>Tr\u00edch qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng (D\u01b0 C\u00f3 TK 334)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 334 ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf xem x\u00e9t Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 th\u1ef1c chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m sau li\u1ec1n k\u1ec1 \u0111\u1ebfn ng\u00e0y cu\u1ed1i c\u00f9ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1 n\u0103m ph\u00e2n t\u00edch h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng m\u00e0 sau 6 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed c\u1ee7a n\u0103m sau. Ri\u00eang t\u1eeb n\u0103m 2013 tr\u1edf v\u1ec1 tr\u01b0\u1edbc th\u00ec t\u00ednh \u0111\u1ebfn 31\/12 c\u1ee7a n\u0103m sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p khai l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2011).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch ho\u1eb7c \u0111\u00e3 ho\u00e0n nh\u1eadp ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3><b>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (D\u01b0 C\u00f3 TK 335)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 335 ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung tr\u00edch tr\u01b0\u1edbc l\u00e0 g\u00ec? C\u0103n c\u1ee9 tr\u00edch, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u00e8m theo (N\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n m\u00e0 \u0111\u1ebfn k\u1ef3 h\u1ea1n ch\u01b0a chi ho\u1eb7c chi kh\u00f4ng h\u1ebft, chi ph\u00ed tr\u00edch tr\u01b0\u1edbc kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi doanh thu ghi nh\u1eadn trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch ho\u1eb7c \u0111\u00e3 ho\u00e0n nh\u1eadp ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><b>R\u1ee7i ro:\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch tr\u00edch kh\u00f4ng ph\u00f9 h\u1ee3p, kh\u00f4ng ho\u00e0n nh\u1eadp. Chi ph\u00ed ph\u00e1t sinh nh\u01b0ng kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3><b>Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng (D\u01b0 C\u00f3 TK 337)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 337 ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c n\u00e0o \u0111\u00e3 ho\u00e0n th\u00e0nh, nghi\u1ec7m thu, \u0111\u00e3 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c NNT \u0111\u00e3 khai doanh thu t\u00ednh thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a.<\/span><\/li>\n<\/ul>\n<p><b>R\u1ee7i ro:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Khai thi\u1ebfu doanh thu t\u00ednh thu\u1ebf ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3><b>Tr\u00edch kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (D\u01b0 C\u00f3 TK 3382, 3383, 3384, 3389)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 3382, 3383, 3384, 3389 ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n tr\u00edch c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hay kh\u00f4ng; NNT c\u00f2n n\u1ee3 c\u01a1 quan b\u1ea3o hi\u1ec3m, c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean hay m\u1ee9c tr\u00edch t\u00ednh v\u00e0o chi ph\u00ed l\u1edbn h\u01a1n m\u1ee9c n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c NNT tr\u00edch ho\u1eb7c \u0111\u00e3 ho\u00e0n nh\u1eadp ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3><b>Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (D\u01b0 C\u00f3 TK 3387)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 3387 ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n v\u00e0 thu\u1ebf TNDN kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c NNT \u0111\u00e3 khai doanh thu t\u00ednh thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a.<\/span><\/li>\n<\/ul>\n<p><b>R\u1ee7i ro:\u00a0<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Khai thi\u1ebfu doanh thu t\u00ednh thu\u1ebf GTGT ho\u1eb7c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu, x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf TNDN m\u1ed9t l\u1ea7n trong tr\u01b0\u1eddng h\u1ee3p khai doanh thu t\u00ednh nh\u1eadn tr\u01b0\u1edbc.<\/span><\/p>\n<h3><b>C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c (D\u01b0 C\u00f3 TK 3388)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 3388 ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung chi ti\u1ebft t\u1eebng kho\u1ea3n S\u1ed1 D\u01b0 C\u00f3 TK 3388 l\u00e0 g\u00ec, c\u00f3 li\u00ean quan \u0111\u1ebfn doanh thu t\u00ednh thu\u1ebf ho\u1eb7c chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3><b>Tr\u00edch qu\u1ef9 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m (D\u01b0 C\u00f3 TK 351)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 351 ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 \u0111\u00e3 tr\u00edch trong n\u0103m, qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH (\u0110\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh t\u1eeb s\u1ed1 ph\u00e1t sinh n\u1ee3 TK 3382).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c NNT tr\u00edch ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><b>M\u1ed9t s\u1ed1 r\u1ee7i ro v\u00e0 l\u01b0u \u00fd:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch kh\u00f4ng ph\u00f9 h\u1ee3p ho\u1eb7c chi ph\u00ed th\u1ef1c chi kh\u00f4ng d\u00f9ng ngu\u1ed3n \u0111\u00e3 tr\u00edch \u0111\u1ec3 t\u00e0i tr\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2012, m\u1ecdi tr\u01b0\u1eddng h\u1ee3p tr\u00edch l\u1eadp qu\u1ef9 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m v\u00e0 c\u00f2n S\u1ed1 D\u01b0 Cu\u1ed1i k\u1ef3 TK 351 \u0111\u1ec1u sai quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3><b>D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp (D\u01b0 C\u00f3 TK 352)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 352 ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft nh\u1eefng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp do NNT th\u1ef1c hi\u1ec7n v\u00e0 \u0111\u00e3 b\u00e1n ho\u1eb7c b\u00e0n giao trong ni\u00ean \u0111\u1ed9 c\u00f3 cam k\u1ebft b\u1ea3o h\u00e0nh, k\u00e8m theo h\u1ed3 s\u01a1 ch\u1ee9ng minh v\u1ec1 vi\u1ec7c cam k\u1ebft b\u1ea3o h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u00edch cho t\u1eebng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh cho t\u1eebng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u00e3 tr\u00edch c\u00e1c ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc, s\u1ed1 th\u1ef1c chi, s\u1ed1 d\u01b0 c\u00f2n l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch ho\u1eb7c ho\u00e0n nh\u1eadp ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ho\u1eb7c \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh nh\u01b0ng v\u1eabn c\u00f2n S\u1ed1 D\u01b0 v\u00e0 ch\u01b0a ho\u00e0n nh\u1eadp.<\/span><\/li>\n<\/ul>\n<p><b>R\u1ee7i ro:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch kh\u00f4ng ph\u00f9 h\u1ee3p, kh\u00f4ng ho\u00e0n nh\u1eadp ho\u1eb7c th\u1ef1c hi\u1ec7n chi kh\u00f4ng d\u00f9ng ngu\u1ed3n \u0111\u00e3 tr\u00edch \u0111\u1ec3 t\u00e0i tr\u1ee3.<\/span><\/p>\n<h3><b>Tr\u00edch v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc &amp; c\u00f4ng ngh\u1ec7 (D\u01b0 C\u00f3 TK 356)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch h\u1ed3 s\u01a1, n\u1ebfu TK 356 ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/li>\n<\/ul>\n<p><b>* Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o:\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan kh\u00f4ng (M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u khai quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng ph\u00f9 h\u1ee3p \u0111\u1ec1u d\u1eabn \u0111\u1ebfn c\u00f3 d\u1ea5u hi\u1ec7u x\u00e1c \u0111\u1ecbnh sai vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc &amp; c\u00f4ng ngh\u1ec7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n tr\u00edch l\u1eadp c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 15\/2011\/TT-BTC (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2011), Th\u00f4ng t\u01b0 12\/2016\/TTLT-BKHCN-BTC (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2016).<\/span><\/li>\n<\/ul>\n<p><b>* Vi\u1ec7c s\u1eed d\u1ee5ng:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 b\u00e1o c\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2009), ph\u1ee5 l\u1ee5c b\u00e1o c\u00e1o tr\u00edch, s\u1eed d\u1ee5ng qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 15\/2011\/TT-BTC (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2011), Th\u00f4ng t\u01b0 12\/2016\/TTLT-BKHCN-BTC (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2016); Ho\u1eb7c thuy\u1ebft minh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (C\u0103n c\u1ee9 theo S\u1ed5 chi ti\u1ebft TK 359).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eed d\u1ee5ng c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf TNDN (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2009), Th\u00f4ng t\u01b0 s\u1ed1 15\/2011\/TT-BTC, Th\u00f4ng t\u01b0 12\/2016\/TTLT-BKHCN-BTC.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/p>\n<h3><b>T\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00e1c (D\u01b0 C\u00f3 TK 4113)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh D\u01b0 C\u00f3 TK 4113 t\u0103ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u00e0m r\u00f5 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c t\u00e0i tr\u1ee3, cho bi\u1ebfu, t\u1eb7ng&#8230; thu\u1ed9c thu nh\u1eadp ph\u1ea3i t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h3><b>Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n t\u0103ng (D\u01b0 C\u00f3 TK 412)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh D\u01b0 C\u00f3 TK 412.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 n\u1ed9i dung sau:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i t\u00ednh thu\u1ebf TNDN (Ph\u1ea7n thu nh\u1eadp kh\u00e1c) hay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u0103ng v\u1ed1n.<\/span><\/li>\n<\/ul>\n<h3><b>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u1ea3 (D\u01b0 C\u00f3 TK 413)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">* Tr\u01b0\u1eddng h\u1ee3p TK 412 ph\u00e1t sinh D\u01b0 C\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf xem x\u00e9t Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft c\u00e1c kho\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ef1 ph\u00f9 h\u1ee3p theo ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ef1 ph\u00f9 h\u1ee3p theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p><b>*Tr\u01b0\u1eddng h\u1ee3p: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 ph\u00e1t sinh TK 413 tr\u00ean BC\u0110PS (N\u1ebfu c\u00f3) ghi nh\u1eadn n\u1ebfu (S\u1ed1 Ph\u00e1t Sinh C\u00f3 &#8211; S\u1ed1 D\u01b0 N\u1ee3 \u0110\u1ea7u k\u1ef3) l\u00e0 s\u1ed1 d\u01b0\u01a1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 cu\u1ed1i k\u1ef3 \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 chi ph\u00ed thu\u1ed9c tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ef1 ph\u00f9 h\u1ee3p theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN, \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN xem ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf TNDN kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3><b>S\u1ed1 D\u01b0 C\u00f3 TK 421 n\u0103m nay l\u1edbn h\u01a1n l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh D\u01b0 C\u00f3 TK 421 n\u0103m nay.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed thu\u1ebf TNDN. S\u1ed1 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 t\u1eeb thu nh\u1eadp sau thu\u1ebf n\u0103m nay kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf tr\u00ean B\u00e1o c\u00e1o KQH\u0110KD.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ki\u1ec3m tra Thuy\u1ebft minh BCTC v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 n\u1ed9i dung sau:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 ch\u00eanh l\u1ec7ch c\u00f3 thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><b>M\u1ed9t s\u1ed1 R\u1ee7i ro:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u1ee3i t\u1ee9c chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN c\u00e1c kho\u1ea3n chi th\u01b0\u1edfng DN h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o TK 421.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n n\u1ed9p l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u1ed1i v\u1edbi DN nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h3><b>S\u1ed1 D\u01b0 C\u00f3 TK 331<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh S\u1ed1 D\u01b0 C\u00f3\u00a0 TK 331.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ebft TK 331 theo t\u1eebng kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft t\u1eebng kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n ch\u1eadm tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian ch\u1eadm tr\u1ea3 gi\u1eefa S\u1ed5 chi ti\u1ebft t\u1eebng kh\u00e1ch h\u00e0ng v\u00e0 H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/span><\/li>\n<\/ul>\n<p><b>M\u1ed9t s\u1ed1 r\u1ee7i ro v\u00e0 l\u01b0u \u00fd:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ch\u1eadm tr\u1ea3 sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n l\u1ee3i t\u1ee9c chia cho c\u00e1c c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00e1 nh\u00e2n. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT kh\u1ea5u tr\u1eeb do thanh to\u00e1n ch\u1eadm tr\u1ea3 sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u00e1p d\u1ee5ng tr\u01b0\u1edbc ng\u00e0y 15\/11\/2014.<\/span><\/li>\n<\/ul>\n<h3><b>S\u1ed1 Ph\u00e1t Sinh TK 511 ch\u00eanh l\u1ec7ch so v\u1edbi T\u1ed5ng doanh thu TK thu\u1ebf GTGT 12 th\u00e1ng, 4 qu\u00fd ho\u1eb7c S\u1ed1 Ph\u00e1t Sinh C\u00f3 TK 155\/156 ch\u00eanh l\u1ec7ch so v\u1edbi TK 632<\/b><\/h3>\n<p><b>*Tr\u01b0\u1eddng h\u1ee3p:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 Ph\u00e1t Sinh C\u00f3 TK 511 ch\u00eanh l\u1ec7ch so v\u1edbi T\u1ed5ng doanh thu T\u1edd khai thu\u1ebf GTGT 12 th\u00e1ng\/4 qu\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n doanh thu gi\u1ea3m tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n doanh thu chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn doanh thu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n khai thi\u1ebfu thu\u1ebf GTGT nh\u01b0ng h\u1ea1ch to\u00e1n v\u00e0o TK kh\u00e1c nh\u01b0 TK 711, 515, 3387, 131&#8230;<\/span><\/li>\n<\/ul>\n<p><b>*Tr\u01b0\u1eddng h\u1ee3p:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 Ph\u00e1t Sinh C\u00f3 TK 155\/156 ch\u00eanh l\u1ec7ch so v\u1edbi TK 632.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu S\u1ed1 Ph\u00e1t Sinh C\u00f3 TK 155\/156 L\u1edbn h\u01a1n TK 632. Ki\u1ec3m tra th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a xu\u1ea5t kho \u0111\u1ec3 l\u00e0m g\u00ec. N\u1ebfu bi\u1ebfu, t\u1eb7ng c\u00f3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu s\u1ed1 Ph\u00e1t Sinh C\u00f3 TK 155\/156 Nh\u1ecf h\u01a1n TK 632. Ki\u1ec3m tra c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0o h\u1ea1ch to\u00e1n v\u00e0o TK 632, vi\u1ec7c tr\u00edch d\u1ef1 ph\u00f2ng c\u00f3 ph\u00f9 h\u1ee3p kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><b>M\u1ed9t s\u1ed1 r\u1ee7i ro v\u00e0 l\u01b0u \u00fd:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai thi\u1ebfu doanh thu t\u00ednh thu\u1ebf GTGT ho\u1eb7c doanh thu t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng bi\u1ebfu, t\u1eb7ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng bi\u1ebfu t\u1eb7ng khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u00e1p \u1ee9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, nh\u01b0ng DN l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh th\u00ec ch\u1ec9 x\u1eed l\u00fd v\u1ec1 thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<h3><b>S\u1ed1 Ph\u00e1t Sinh C\u00f3 TK 112 nh\u1ecf h\u01a1n N\u1ee3 TK 331<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p S\u1ed1 Ph\u00e1t Sinh C\u00f3 TK 112 nh\u1ecf h\u01a1n N\u1ee3 TK 331.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1c kho\u1ea3n thanh to\u00e1n c\u00f4ng n\u1ee3 kh\u00f4ng thanh to\u00e1n qua ng\u00e2n h\u00e0ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n b\u00f9 tr\u1eeb th\u00ec c\u1ea7n xem h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 c\u00e1c bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p><b>M\u1ed9t s\u1ed1 r\u1ee7i ro v\u00e0 l\u01b0u \u00fd:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00edt ph\u00e1t sinh v\u00ec th\u1ef1c t\u1ebf ph\u00e1t sinh S\u1ed1 Ph\u00e1t Sinh C\u00f3 TK 112 c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n n\u00e0y, ho\u1eb7c thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed qua ng\u00e2n h\u00e0ng nh\u01b0 thanh to\u00e1n l\u01b0\u01a1ng ho\u1eb7c doanh nghi\u1ec7p r\u00fat ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u tr\u1edf l\u00ean (\u00c1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2009).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u tr\u1edf l\u00ean (\u00c1p d\u1ee5ng t\u1eeb 02\/08\/2014).<\/span><\/li>\n<\/ul>\n<h3><b>S\u1ed1 Ph\u00e1t Sinh C\u00f3 TK 711 ph\u00e1t sinh l\u1edbn<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p S\u1ed1 Ph\u00e1t Sinh C\u00f3 TK 711 ph\u00e1t sinh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf c\u00f3 th\u1ec3 trao \u0111\u1ed5i v\u1edbi NNT \u0111\u1ec3 l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu h\u1ed7 tr\u1ee3 (N\u1ebfu c\u00f3) c\u00f3 thu\u1ed9c doanh thu ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng, c\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n khai thu\u1ebf GTGT kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thanh l\u00fd t\u00e0i s\u1ea3n, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m thu\u1ed9c doanh thu ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng, c\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n khai thu\u1ebf GTGT kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y,ch\u00fang t\u00f4i \u0111\u00e3 gi\u00fap b\u1ea1n t\u00ecm hi\u1ec3u v\u1ec1 \u201cNh\u1eadn di\u1ec7n r\u1ee7i ro tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e2n \u0111\u1ed1i ph\u00e1t sinh\u201c. Hy v\u1ecdng th\u00f4ng tin n\u00e0y h\u1eefu \u00edch t\u1edbi qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/span><\/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\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/'><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\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/\" 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\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/\" 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=Nh%E1%BA%ADn%20di%E1%BB%87n%20r%E1%BB%A7i%20ro%20tr%C3%AAn%20b%E1%BA%A3ng%20c%C3%A2n%20%C4%91%E1%BB%91i%20k%E1%BA%BF%20to%C3%A1n%2C%20c%C3%A2n%20%C4%91%E1%BB%91i%20ph%C3%A1t%20sinh&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fnhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh%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\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/', 'Nh%E1%BA%ADn%20di%E1%BB%87n%20r%E1%BB%A7i%20ro%20tr%C3%AAn%20b%E1%BA%A3ng%20c%C3%A2n%20%C4%91%E1%BB%91i%20k%E1%BA%BF%20to%C3%A1n%2C%20c%C3%A2n%20%C4%91%E1%BB%91i%20ph%C3%A1t%20sinh', '' )\" ><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: S\u01b0u t\u1ea7m D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb cho c\u00e1c b\u1ea1n v\u1ec1 kinh nghi\u1ec7m \u0111\u1ecdc nh\u1eadn d\u1ea1ng nh\u1eefng d\u1ea5u hi\u1ec7u r\u1ee7i ro trong vi\u1ec7c k\u00ea khai thu\u1ebf c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua ph\u00e2n t\u00edch B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[105,103],"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>Nh\u1eadn di\u1ec7n r\u1ee7i ro tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e2n \u0111\u1ed1i ph\u00e1t sinh - 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\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Nh\u1eadn di\u1ec7n r\u1ee7i ro tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, c\u00e2n \u0111\u1ed1i ph\u00e1t sinh - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: S\u01b0u t\u1ea7m D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb cho c\u00e1c b\u1ea1n v\u1ec1 kinh nghi\u1ec7m \u0111\u1ecdc nh\u1eadn d\u1ea1ng nh\u1eefng d\u1ea5u hi\u1ec7u r\u1ee7i ro trong vi\u1ec7c k\u00ea khai thu\u1ebf c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua ph\u00e2n t\u00edch B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i...\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/\" \/>\r\n<meta property=\"og:site_name\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/NHAN-DIEN-01.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\r\n\t<meta property=\"og:image:height\" content=\"628\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"admin\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"26 ph\u00fat\">\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/htttdn.com\/#website\",\"url\":\"https:\/\/htttdn.com\/\",\"name\":\"H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/htttdn.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/NHAN-DIEN-01.jpg\",\"width\":1200,\"height\":628},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/\",\"name\":\"Nh\\u1eadn di\\u1ec7n r\\u1ee7i ro tr\\u00ean b\\u1ea3ng c\\u00e2n \\u0111\\u1ed1i k\\u1ebf to\\u00e1n, c\\u00e2n \\u0111\\u1ed1i ph\\u00e1t sinh - H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"isPartOf\":{\"@id\":\"https:\/\/htttdn.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/#primaryimage\"},\"datePublished\":\"2024-11-26T03:23:05+00:00\",\"dateModified\":\"2024-11-26T03:23:05+00:00\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhan-dien-rui-ro-tren-bang-can-doi-ke-toan-can-doi-phat-sinh\/\"]}]}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3947"}],"collection":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/comments?post=3947"}],"version-history":[{"count":1,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3947\/revisions"}],"predecessor-version":[{"id":3949,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3947\/revisions\/3949"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media\/3948"}],"wp:attachment":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media?parent=3947"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-category?post=3947"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-tag?post=3947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}