{"id":4073,"date":"2025-10-02T09:52:33","date_gmt":"2025-10-02T02:52:33","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=4073"},"modified":"2025-10-02T09:52:33","modified_gmt":"2025-10-02T02:52:33","slug":"xu-ly-bien-ban-kiem-tra-thue","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-bien-ban-kiem-tra-thue\/","title":{"rendered":"X\u1eed l\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h2><b>C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n truy thu, ph\u1ea1t thu\u1ebf khi b\u1ecb ki\u1ec3m tra, thanh tra<\/b><\/h2>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-4075\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/xu-ly-bien-ban-kiem-tra-thue-theo-quy-dinh.jpg\" alt=\"xu-ly-bien-ban-kiem-tra-thue-theo-quy-dinh\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/xu-ly-bien-ban-kiem-tra-thue-theo-quy-dinh.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/xu-ly-bien-ban-kiem-tra-thue-theo-quy-dinh-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/xu-ly-bien-ban-kiem-tra-thue-theo-quy-dinh-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/xu-ly-bien-ban-kiem-tra-thue-theo-quy-dinh-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/xu-ly-bien-ban-kiem-tra-thue-theo-quy-dinh-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/xu-ly-bien-ban-kiem-tra-thue-theo-quy-dinh-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/xu-ly-bien-ban-kiem-tra-thue-theo-quy-dinh-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3><b>Tr\u01b0\u1eddng h\u1ee3p 1: Gi\u1ea3 s\u1eed tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u kh\u00f4ng tr\u1ecdng y\u1ebfu &#8211; kh\u00f4ng ph\u1ea3i h\u1ed3i t\u1ed1 BCTC.\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n truy thu v\u00e0 ph\u1ea1t thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf TNDN:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 TK 8211\/C\u00f3 TK 3334.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">(L\u01b0u \u00fd kh\u00f4ng h\u1ea1ch to\u00e1n TK 811, ho\u1eb7c gi\u1ea3m tr\u1eeb tr\u1ef1c ti\u1ebfp tr\u00ean TK 421, trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1ea1n c\u00f3 th\u1ec3 t\u00e1ch th\u00e0nh m\u1ed9t d\u00f2ng ri\u00eang th\u1ec3 hi\u1ec7n \u0111\u00e2y l\u00e0 kho\u1ea3n thu\u1ebf TNDN ph\u00e1t hi\u1ec7n th\u00eam c\u1ee7a k\u1ef3 tr\u01b0\u1edbc).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n truy thu thu\u1ebf GTGT, TNCN, c\u00e1c kho\u1ea3n thu\u1ebf kh\u00e1c:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 TK 811\/ C\u00f3 TK 333- chi ti\u1ebft thu\u1ebf li\u00ean quan.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u1ea1t:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ee3 TK 811\/C\u00f3 TK 3339.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol>\n<li><span style=\"font-weight: 400;\">a) T\u00ednh h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00ean:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">&#8211; Truy thu thu\u1ebf:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf m\u1edbi l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd h\u1ee3p l\u1ec7, TT 96 \u0111\u1ecbnh ngh\u0129a: \u201cC\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kha\u0301c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n truy thu thu\u1ebf GTGT, THU\u1ebe KH\u00c1C, PH\u00cd: V\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o CP h\u1ee3p l\u00fd n\u1ebfu nh\u01b0 c\u00e1c kho\u1ea3n truy thu \u0111\u00f3 kh\u00f4ng ph\u1ea3i do y\u1ebfu t\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7, kh\u00f4ng th\u1ecfa m\u00e3n v\u1ec1 h\u00ecnh th\u1ee9c thanh to\u00e1n&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf TNCN: B\u1ea3n ch\u1ea5t thu\u1ebf TNCN l\u00e0 kho\u1ea3n ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p n\u00ean kho\u1ea3n truy thu thu\u1ebf TNCN s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o CP h\u1ee3p l\u00fd ngo\u00e0i tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 kho\u1ea3n sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf TNCN (ng\u1ea7m \u0111\u1ecbnh chi ph\u00ed thu\u1ebf TNCN \u0111\u01a1n v\u1ecb s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o CP, kh\u00f4ng kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf TNDN: Khi b\u1ea1n h\u1ea1ch to\u00e1n TK 8211, CP n\u00e0y \u0111\u00e3 l\u00e0 chi ph\u00ed sau thu\u1ebf n\u00ean c\u00e1c b\u1ea1n l\u01b0u \u00fd kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf n\u1eefa nh\u00e9. (t\u1ee9c kh\u00f4ng lo\u1ea1i tr\u1eeb, b\u1ea3n ch\u1ea5t n\u00f3 l\u00e0 sau thu\u1ebf tr\u00ean KQKD r\u1ed3i).<\/span><\/li>\n<\/ul>\n<ol>\n<li><span style=\"font-weight: 400;\">b) Nh\u1eefng \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd\u00a0<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng khi c\u00e1n b\u1ed9 thu\u1ebf v\u1ec1 ki\u1ec3m tra h\u1ebft t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf c\u1ee7a b\u1ea1n trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 thu\u1ebf TNDN th\u00ec ph\u1ea7n truy thu thu\u1ebf GTGT, ph\u00ed, TNCN m\u00e0 thu\u1ebf ph\u00e1t hi\u1ec7n tr\u00ean s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o chi ph\u00ed (c\u1ed9t chi ph\u00ed c\u1ee7a thu\u1ebf s\u1ebd t\u0103ng so v\u1edbi c\u1ee7a DN gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng). C\u00f3 ngh\u0129a l\u00e0 trong k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a thu\u1ebf \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng chi ph\u00ed h\u1ee3p l\u00fd cho b\u1ea1n r\u1ed3i n\u00ean khi c\u00e1c b\u1ea1n h\u1ea1ch to\u00e1n chi ph\u00ed truy thu n\u00e0y v\u00e0o n\u0103m hi\u1ec7n h\u00e0nh c\u00e1c b\u1ea1n c\u0169ng ph\u1ea3i lo\u1ea1i ph\u1ea7n chi ph\u00ed truy thu \u0111\u00f3 ra kh\u1ecfi chi ph\u00ed t\u00ednh thu\u1ebf, v\u00ec n\u1ebfu nh\u01b0 c\u00e1c b\u1ea1n kh\u00f4ng lo\u1ea1i tr\u1eeb th\u00ec \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c chi ph\u00ed truy thu \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o chi ph\u00ed 2 l\u1ea7n (l\u1ea7n 1 l\u00e0 l\u1ea7n thu\u1ebf \u0111\u00e3 c\u1ed9ng cho b\u1ea1n, l\u1ea7n 2 l\u00e0 l\u1ea7n b\u1ea1n h\u1ea1ch to\u00e1n TK 811).<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: N\u0103m 2017 C\u01a1 quan thu\u1ebf ki\u1ec3m tra thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN n\u0103m 2016 c\u1ee7a b\u1ea1n, truy thu 100 tri\u1ec7u ti\u1ec1n thu\u1ebf GTGT c\u1ee7a C\u00f4ng ty b\u1ea1n. Thu\u1ebf TNDN n\u0103m 2016 theo s\u1ed5 s\u00e1ch c\u1ee7a b\u1ea1n tr\u01b0\u1edbc thanh tra thu\u1ebf l\u00e0 10 t\u1ef7. Chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd thu\u1ebf ph\u00e1t hi\u1ec7n th\u00eam l\u00e0 200 tri\u1ec7u. Nh\u01b0ng v\u00ec c\u01a1 quan thu\u1ebf t\u00ednh kho\u1ea3n truy thu \u0111\u00f3 cho b\u1ea1n v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf n\u0103m 2016 th\u00eam 100 tri\u1ec7u n\u00ean t\u1ed5ng LNTT ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng th\u00eam l\u00e0 200 tr \u2013 100 tri\u1ec7u = 100 tri\u1ec7u (t\u1ee9c chi ph\u00ed ch\u1ec9 b\u1ecb thay \u0111\u1ed5i gi\u1ea3m c\u00f3 100 tri\u1ec7u th\u00f4i so v\u1edbi s\u1ed1 b\u1ea1n \u0111\u00e3 t\u00ednh). Thu\u1ebf TNDN truy thu s\u1ebd l\u00e0 (200 tr- 100 tr) * 20%.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">N\u0103m 2017 b\u1ea1n h\u1ea1ch to\u00e1n kho\u1ea3n truy thu thu\u1ebf GTGT l\u00e0 n\u1ee3 TK 811\/C\u00f3 3331: 100 tri\u1ec7u. Nh\u01b0 v\u1eady m\u1eb7c d\u00f9 n\u00f3 l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd nh\u01b0ng b\u1ea1n c\u0169ng ph\u1ea3i lo\u1ea1i tr\u1eeb n\u00f3 ra khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN cho n\u0103m 2017.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">(Trong th\u1ef1c t\u1ebf b\u1ea1n n\u00ean xem l\u1ea1i bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c c\u1ee7a thu\u1ebf xem h\u1ecd \u0111\u00e3 c\u1ed9ng kho\u1ea3n chi ph\u00ed truy thu \u0111\u00f3 v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf cho m\u00ecnh hay ch\u01b0a? N\u1ebfu ch\u01b0a th\u00ec thuy\u1ebft ph\u1ee5c h\u1ecd c\u1ed9ng v\u00e0o(\u0111o\u00e0n ki\u1ec3m tra thu\u1ebf c\u00f3 l\u00e0m m\u1ed9t b\u1ea3ng so s\u00e1nh chi ph\u00ed tr\u01b0\u1edbc v\u00e0 sau ki\u1ec3m tra).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Ph\u1ea1t thu\u1ebf: Lo\u1ea1i tr\u1eeb khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-4076\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue.jpg\" alt=\"thue\" width=\"2000\" height=\"1250\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue.jpg 2000w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-300x188.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-1024x640.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-768x480.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-50x31.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-1536x960.jpg 1536w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-60x38.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-100x63.jpg 100w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h3><b>Tr\u01b0\u1eddng h\u1ee3p 2: Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u truy thu tr\u1ecdng y\u1ebfu, k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ed3i t\u1ed1<\/b><\/h3>\n<ol>\n<li><span style=\"font-weight: 400;\"> Ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u1eabn h\u1ea1ch to\u00e1n v\u00e0o TK 811 &#8220;Chi ph\u00ed kh\u00e1c&#8221; n\u0103m hi\u1ec7n h\u00e0nh. B\u00fat to\u00e1n:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u1eabn h\u1ea1ch to\u00e1n v\u00e0o TK 811 n\u0103m hi\u1ec7n h\u00e0nh, N\u1ee3 TK 811\/3339.<\/span><\/p>\n<ol start=\"2\">\n<li><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n truy thu, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cLNST ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc\u201d (c\u1ed9t \u0111\u1ea7u k\u1ef3) tr\u00ean B\u1ea3ng C\u0110KT: gi\u1ea3m xu\u1ed1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau \u201cThu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 N\u01b0\u1edbc\u201d \u1edf c\u1ed9t \u0111\u1ea7u k\u1ef3 t\u0103ng l\u00ean m\u1ed9t l\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<ol start=\"3\">\n<li><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf lo\u1ea1i tr\u1eeb chi ph\u00ed do chi ph\u00ed ko c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd h\u1ee3p l\u1ec7: chi ph\u00ed k\u1ebf to\u00e1n v\u1eabn ko thay \u0111\u1ed5i &#8211;&gt; Kh\u00f4ng c\u00f3 b\u1ea5t c\u1ee9 b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh hay \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 n\u00e0o.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> N\u1ebfu bi\u00ean b\u1ea3n ghi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng doanh thu do C\u00f4ng ty ghi nh\u1eadn thi\u1ebfu: \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 ch\u1ec9 ti\u00eau &#8220;LNST ch\u01b0a ph\u00e2n ph\u1ed1i l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc&#8221; v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng \u1ee9ng (v\u00ed d\u1ee5 ti\u1ec1n or c\u00f4ng n\u1ee3&#8230;).<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Th\u00f4ng t\u01b0 200\/2014-TT-BTC kh\u00f4ng c\u00f3 b\u1ea5t c\u1ee9 b\u00fat to\u00e1n h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n TK 421 n\u00e0o li\u00ean quan t\u1edbi kho\u1ea3n truy thu, ph\u1ea1t thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o TC b\u1ea1n c\u1ea7n thuy\u1ebft minh r\u00f5 v\u1ea5n \u0111\u1ec1 h\u1ed3i t\u1ed1, trong \u0111\u00f3 n\u00f3i r\u00f5 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 \u0111\u00e3 thay \u0111\u1ed5i v\u00ec l\u00fd do &#8230;.theo k\u1ebft lu\u1eadn thanh tra thu\u1ebf ch\u1eb3ng h\u1ea1n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2192 L\u01b0u \u00fd, c\u00e1c b\u1ea1n kh\u00f4ng d\u00f9ng b\u00fat to\u00e1n N\u1ee3 TK 421\/C\u00f3 TK li\u00ean quan trong c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan t\u1edbi truy thu, ph\u1ea1t thu\u1ebf (n\u1ebfu d\u00f9ng th\u00ec ch\u1ec9 l\u00e0 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 x\u1eed l\u00fd k\u1ef9 thu\u1eadt tr\u00ean ph\u1ea7n m\u1ec1m (h\u1ea1ch to\u00e1n 421 trong n\u0103m tr\u01b0\u1edbc (kh\u00f4ng ph\u1ea3i trong n\u0103m hi\u1ec7n h\u00e0nh), \u0111\u1ec3 l\u00e0m s\u1ed1 d\u01b0 \u0111\u00fang) ch\u1ee9 th\u1ef1c t\u1ebf nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ec9 l\u00e0 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u so s\u00e1nh, v\u00e0 x\u00e1c \u0111\u1ecbnh \u1ea3nh h\u01b0\u1edfng c\u1ee7a n\u00f3 t\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed nh\u01b0 s\u1ed1 li\u1ec7u truy thu kh\u00f4ng tr\u1ecdng y\u1ebfu, k\u1ebf to\u00e1n v\u1eabn \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 h\u01a1n l\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed n\u0103m hi\u1ec7n h\u00e0nh v\u00ec n\u1ebfu nh\u01b0 h\u1ea1ch to\u00e1n v\u00e0o n\u0103m hi\u1ec7n h\u00e0nh s\u1ebd kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t chi ph\u00ed tr\u00ean KQKD n\u0103m hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: right;\"><i><span style=\"font-weight: 400;\">Ngu\u1ed3n: S\u00e1ng Nguy\u1ec5n<\/span><\/i><\/p>\n<p>&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\/xu-ly-bien-ban-kiem-tra-thue\/'><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\/xu-ly-bien-ban-kiem-tra-thue\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" 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class='heateorSssClear'><\/div><p>&nbsp; C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n truy thu, ph\u1ea1t thu\u1ebf khi b\u1ecb ki\u1ec3m tra, thanh tra Tr\u01b0\u1eddng h\u1ee3p 1: Gi\u1ea3 s\u1eed tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u kh\u00f4ng tr\u1ecdng y\u1ebfu &#8211; kh\u00f4ng ph\u1ea3i h\u1ed3i t\u1ed1 BCTC.\u00a0 K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n truy thu v\u00e0 ph\u1ea1t thu\u1ebf nh\u01b0 sau:&#8230;<\/p>\n","protected":false},"author":3,"comment_status":"closed","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>X\u1eed l\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd bi\u00ean 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