{"id":955,"date":"2021-01-08T15:45:56","date_gmt":"2021-01-08T08:45:56","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=955"},"modified":"2021-07-27T09:27:40","modified_gmt":"2021-07-27T02:27:40","slug":"nhung-kien-thuc-can-biet-ve-quyet-toan-thue","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-kien-thuc-can-biet-ve-quyet-toan-thue\/","title":{"rendered":"M\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n bi\u1ebft tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"<style type=\"text\/css\"><\/style>\n<p>M\u1ed9t m\u00f9a quy\u1ebft to\u00e1n l\u1ea1i s\u1eafp \u0111\u1ebfn, mu\u1ed1n chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n m\u1ed9t s\u1ed1 kinh nghi\u1ec7m hay n\u00f3i g\u1ecdn l\u00e0 nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft tr\u01b0\u1edbc khi c\u00e1c b\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-956\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-kinh-nghiem-quyet-toan-thue-.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-kinh-nghiem-quyet-toan-thue-.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-kinh-nghiem-quyet-toan-thue--300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-kinh-nghiem-quyet-toan-thue--1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-kinh-nghiem-quyet-toan-thue--768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-kinh-nghiem-quyet-toan-thue--50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-kinh-nghiem-quyet-toan-thue--60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-kinh-nghiem-quyet-toan-thue--100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><strong><em>Th\u1ee9 nh\u1ea5t:<\/em><\/strong> C\u1ea7n l\u01b0u \u00fd l\u00e0 ch\u00fang ta \u0111\u01b0\u1ee3c n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m thanh ki\u1ec3m tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo. V\u00e0 n\u1ebfu c\u00f3 sai s\u00f3t b\u1ea1n n\u00ean l\u00e0m theo tr\u00ecnh t\u1ef1 02 b\u01b0\u1edbc sau:<\/p>\n<p><em>B\u01b0\u1edbc 01:<\/em> Xem x\u00e9t vi\u1ec7c sai s\u00f3t c\u00f3 tr\u1ecdng y\u1ebfu hay kh\u00f4ng<\/p>\n<ul>\n<li>N\u1ebfu sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu th\u00ec b\u1ecf qua \u0111i\u1ec1u ch\u1ec9nh cho n\u0103m hi\u1ec7n t\u1ea1i<\/li>\n<li>C\u00f2n n\u1ebfu sai s\u00f3t c\u00f3 tr\u1ecdng y\u1ebfu l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m t\u00e0i ch\u00ednh th\u00ec l\u00e0m l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<p><em>B\u01b0\u1edbc 02:<\/em> Sai s\u00f3t tr\u1ecdng y\u1ebfu n\u00ean l\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p>\n<ul>\n<li>L\u00e0m l\u1ea1i s\u1ed5 s\u00e1ch \u0111\u00fang<\/li>\n<li>L\u00e0m l\u1ea1i K\u00ea khai b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung c\u00e1c n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t<\/li>\n<li>N\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li>N\u1ebfu vi\u1ec7c l\u00e0m l\u1ea1i ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec: n\u1ed9p b\u1ed5 sung ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm (s\u1ed1 ti\u1ec1n x 0.03%, 0.05%\/ng\u00e0y)<\/li>\n<li>L\u00e0m s\u1eb5n v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra<\/li>\n<li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p thay th\u1ebf b\u1ed5 sung m\u1ecdi t\u1edd khai tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><strong><em>Th\u1ee9 hai:<\/em><\/strong> \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch v\u00e0 ki\u1ec3m tra theo chuy\u00ean \u0111\u1ec1, ki\u1ec3m tra theo d\u1ea5u hi\u1ec7u vi ph\u1ea1m th\u00ec c\u01a1 quan thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng qu\u00e1 01 l\u1ea7n trong m\u1ed9t n\u0103m v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 01 l\u1ea7n ki\u1ec3m tra c\u00f9ng m\u1ed9t n\u1ed9i dung.<\/p>\n<p><strong><em>Th\u1ee9 ba:<\/em> <\/strong>C\u0103n c\u1ee9 theo Quy\u1ebft \u0111\u1ecbnh 746\/Q\u0110-TCT ng\u00e0y 20-04-2015 th\u00ec cho d\u00f9 qu\u00e1 05 n\u0103m doanh nghi\u1ec7p v\u1eabn b\u1ecb ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i doanh nghi\u1ec7p cho nh\u1eefng n\u0103m ch\u01b0a quy\u1ebft to\u00e1n thu\u1ebf<br \/>\nV\u00ed d\u1ee5: C\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng t\u1eeb n\u0103m 2009 nh\u01b0ng \u0111\u1ebfn nay 2019 v\u1eabn ch\u01b0a quy\u1ebft to\u00e1n thu\u1ebf th\u00ec giai \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng t\u1eeb 2012 tr\u1edf v\u1ec1 tr\u01b0\u1edbc c\u00f3 ki\u1ec3m tra quy\u1ebft to\u00e1n hay kh\u00f4ng?<\/p>\n<p><strong><em>Th\u1ee9 t\u01b0:<\/em> <\/strong>C\u00e1c b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 v\u1ea5n \u0111\u1ec1 ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i 4 Th\u00f4ng t\u01b0 166\/2013\/TT-BTC. V\u00e0 \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft l\u1ea1i nh\u01b0 sau:<\/p>\n<p>1. Th\u1eddi gian ph\u1ea1t v\u1ec1 h\u00e0nh vi k\u00ea khai thu\u1ebf l\u00e0 02 n\u0103m. N\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n 02 n\u0103m th\u00ec doanh nghi\u1ec7p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/p>\n<p>2. Th\u1eddi gian ph\u1ea1t v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf l\u00e0 05 n\u0103m.N\u1ebfu qu\u00e1 th\u1eddi gian l\u00e0 05 n\u0103m, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi khai sai, tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf. Tuy nhi\u00ean doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, ti\u1ec1n thu\u1ebf tr\u1ed1n v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch.<\/p>\n<p>3. Th\u1eddi gian truy thu s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf l\u00e0 10 n\u0103m. Doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, ti\u1ec1n thu\u1ebf tr\u1ed1n t\u1eeb trong th\u1eddi gian 10 n\u0103m.<\/p>\n<p>Ph\u00eda tr\u00ean l\u00e0 04 \u0111i\u1ec3m m\u00e0 c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u00e2y ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n trong r\u1ea5t nhi\u1ec1u v\u1ea5n \u0111\u1ec1 m\u00e0 k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft.<\/p>\n<p style=\"text-align: right;\"><strong><em>Ngu\u1ed3n: S\u01b0u t\u1ea7m<\/em><\/strong><\/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\/nhung-kien-thuc-can-biet-ve-quyet-toan-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\/nhung-kien-thuc-can-biet-ve-quyet-toan-thue\/\" 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\/nhung-kien-thuc-can-biet-ve-quyet-toan-thue\/\" 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=M%E1%BB%99t%20s%E1%BB%91%20%C4%91i%E1%BB%83m%20c%E1%BA%A7n%20bi%E1%BA%BFt%20tr%C6%B0%E1%BB%9Bc%20khi%20quy%E1%BA%BFt%20to%C3%A1n%20thu%E1%BA%BF&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fnhung-kien-thuc-can-biet-ve-quyet-toan-thue%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\/nhung-kien-thuc-can-biet-ve-quyet-toan-thue\/', 'M%E1%BB%99t%20s%E1%BB%91%20%C4%91i%E1%BB%83m%20c%E1%BA%A7n%20bi%E1%BA%BFt%20tr%C6%B0%E1%BB%9Bc%20khi%20quy%E1%BA%BFt%20to%C3%A1n%20thu%E1%BA%BF', '' )\" ><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>M\u1ed9t m\u00f9a quy\u1ebft to\u00e1n l\u1ea1i s\u1eafp \u0111\u1ebfn, mu\u1ed1n chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n m\u1ed9t s\u1ed1 kinh nghi\u1ec7m hay n\u00f3i g\u1ecdn l\u00e0 nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft tr\u01b0\u1edbc khi c\u00e1c b\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf. Th\u1ee9 nh\u1ea5t: C\u1ea7n l\u01b0u \u00fd l\u00e0 ch\u00fang ta \u0111\u01b0\u1ee3c n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m thanh&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[100],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>M\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n bi\u1ebft tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"m\u1ed9t s\u1ed1 kinh nghi\u1ec7m hay n\u00f3i g\u1ecdn l\u00e0 nh\u1eefng \u0111i\u1ec1u c\u1ea7n bi\u1ebft tr\u01b0\u1edbc khi c\u00e1c b\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf\" \/>\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\/nhung-kien-thuc-can-biet-ve-quyet-toan-thue\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"M\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n bi\u1ebft tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf - 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