{"id":964,"date":"2021-01-08T16:16:52","date_gmt":"2021-01-08T09:16:52","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=964"},"modified":"2021-07-29T13:25:58","modified_gmt":"2021-07-29T06:25:58","slug":"thuc-hien-dieu-chinh-so-lieu-sau-khi-quyet-toan","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/thuc-hien-dieu-chinh-so-lieu-sau-khi-quyet-toan\/","title":{"rendered":"Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u sau khi quy\u1ebft to\u00e1n"},"content":{"rendered":"<p style=\"text-align: justify;\">Sau m\u1ed7i k\u1ef3 thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebf to\u00e1n th\u01b0\u1eddng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ed9t s\u1ed1 b\u00fat to\u00e1n thu\u1ebf \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p theo bi\u00ean b\u1ea3n thanh tra v\u00e0 th\u1ec3 hi\u1ec7n vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Nh\u01b0ng sau khi quy\u1ebft to\u00e1n th\u01b0\u1eddng c\u00f3 c\u00e1c c\u00e2u h\u1ecfi s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1eb7t ra nh\u01b0:<\/p>\n<p style=\"text-align: justify;\">1. Doanh nghi\u1ec7p sau thanh tra thu\u1ebf ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu ho\u1eb7c kh\u00f4ng tr\u1ecdng y\u1ebfu v\u1ec1 s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<br \/>\n2. K\u1ebf to\u00e1n c\u1ea7n x\u1eed l\u00fd vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh sau thanh tra thu\u1ebf ra sao?<br \/>\n3. Doanh nghi\u1ec7p sau thanh tra thu\u1ebf th\u01b0\u1eddng c\u00f3 x\u1ea3y ra c\u00e1c kho\u1ea3n ph\u1ea1t, v\u00e0 truy thu thu\u1ebf?<br \/>\n4. X\u1eed l\u00fd c\u00e1c kho\u1ea3n ph\u1ea1t v\u00e0 truy thu thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? H\u1ea1ch to\u00e1n ra sao?<\/p>\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u0111\u00fang nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau khi c\u01a1 quan thu\u1ebf quy\u1ebft to\u00e1n xong:<\/p>\n<h2>H\u1ea1ch to\u00e1n sau thanh tra thu\u1ebf<\/h2>\n<p style=\"text-align: justify;\">1. C\u0103n c\u1ee9 bi\u00ean b\u1ea3n quy\u1ebft \u0111\u1ecbnh ph\u1ea7n k\u1ebft lu\u1eadn c\u1ee7a thanh tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p<\/p>\n<p style=\"text-align: justify;\">2. Vi\u1ec7c truy thu thu\u1ebf c\u00f3 nhi\u1ec1u h\u01b0\u1edbng gi\u1ea3i quy\u1ebft, co\u0301 ca\u0301c h\u01b0\u01a1\u0301ng x\u01b0\u0309 ly\u0301 nh\u01b0 sau:<\/p>\n<h2>H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n truy thu<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n &amp; c\u00f4ng ty TNHH M\u1ed9t th\u00e0nh vi\u00ean: Do nh\u01b0\u0303ng c\u00f4ng ty na\u0300y do m\u1ed9t ca\u0301 nh\u00e2n la\u0300m chu\u0309 ti\u0301nh ch\u00e2\u0301t quy m\u00f4 nho\u0309 s\u00f4\u0309 sa\u0301ch la\u0300m v\u01a1\u0301i thu\u00ea\u0301 la\u0300 chi\u0301nh y\u00ea\u0301u.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu n\u0103m tr\u01b0\u1edbc \u0111o\u0301 c\u00f4ng ty \u0111ang l\u00e3i, \u0111ang d\u01b0 C\u00f3 TK 4211 th\u00ec:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 4211\/C\u00f3 TK 3334 = Ti\u1ec1n truy thu\u1ebf TNDN<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 4211\/C\u00f3 TK 3339 = Ti\u1ec1n ph\u1ea1t<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 4211\/C\u00f3 TK 33311 = Ti\u1ec1n truy thu\u1ebf GTGT<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 4211\/C\u00f3 TK 3335 = Ti\u1ec1n truy thu\u1ebf TNCN<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi n\u1ed9p:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 3334, 3339, 33311, 3335\/C\u00f3 TK 111, 112.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>Chu\u0301 y\u0301:<\/em> Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y la\u0300m cho s\u00f4\u0301 li\u00ea\u0323u tr\u00ean ba\u0301o ca\u0301o k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng kh\u01a1\u0301p v\u01a1\u0301i s\u00f4\u0301 d\u01b0 t\u00e0i kho\u1ea3n 421 tr\u00ean s\u00f4\u0309 sa\u0301ch (c\u00e2n \u0111\u1ed1i ph\u00e1t sinh, s\u00f4\u0309 ca\u0301i).<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu n\u0103m tr\u01b0\u1edbc \u0111\u00f3 \u0111ang L\u1ed7, N\u1ee3 TK 4211 th\u00ec:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 811\/C\u00f3 TK 3334 = Ti\u1ec1n truy thu\u1ebf TNDN<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 811\/C\u00f3 TK 3339 = Ti\u1ec1n ph\u1ea1t<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 811\/C\u00f3 TK 3339 = Ti\u1ec1n truy thu\u1ebf GTGT<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 811\/C\u00f3 TK 3335 = Ti\u1ec1n truy thu\u1ebf TNCN<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi n\u1ed9p ba\u0301o ca\u0301o k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng kh\u01a1\u0301p v\u01a1\u0301i s\u1ed1 d\u01b0 TK 421 tr\u00ean s\u1ed5 sa\u0301ch (C\u00e2n \u0111\u1ed1i ph\u00e1t sinh, S\u00f4\u0309 ca\u0301i):<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 3334, 3339, 33311, 3335\/C\u00f3 TK 111, 112.<\/li>\n<li style=\"text-align: justify;\">K\u1ebft chuy\u1ec3n N\u1ee3 TK 911\/C\u00f3 TK 811 v\u00e0 t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay, T\u00e0i kho\u1ea3n 4212 cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m. Xu\u1ea5t to\u00e1n kho\u1ea3n n\u00e0y v\u00e0o B4 c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-965\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/dieu-chinh-so-lieu-sau-khi-quyet-toan-thue.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/dieu-chinh-so-lieu-sau-khi-quyet-toan-thue.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/dieu-chinh-so-lieu-sau-khi-quyet-toan-thue-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/dieu-chinh-so-lieu-sau-khi-quyet-toan-thue-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/dieu-chinh-so-lieu-sau-khi-quyet-toan-thue-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/dieu-chinh-so-lieu-sau-khi-quyet-toan-thue-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/dieu-chinh-so-lieu-sau-khi-quyet-toan-thue-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/dieu-chinh-so-lieu-sau-khi-quyet-toan-thue-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00f4ng ty TNHH Hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u1ed5 ph\u1ea7n,\u2026<\/p>\n<p style=\"text-align: justify;\">Bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean v\u1ec1 vi\u1ec7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd k\u1ebft qu\u1ea3 thanh tra: Do c\u00f4ng ty co\u0301 quy m\u00f4 l\u01a1\u0301n h\u00ea\u0323 th\u00f4\u0301ng s\u00f4\u0309 s\u00e1ch pha\u0309i \u0111a\u0309m ba\u0309o y\u00eau c\u1ea7u v\u01a1\u0301i thu\u00ea\u0301 va\u0300 gia\u0309i tri\u0300nh c\u00f4\u0309 \u0111\u00f4ng.<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ebfu ch\u1ea5p nh\u1eadn t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn n\u0103m tr\u01b0\u1edbc: N\u1ebfu n\u0103m tr\u01b0\u1edbc \u0111\u00f3 c\u00f4ng ty \u0111ang l\u00e3i \u0111ang d\u01b0 C\u00f3 TK 4211 th\u00ec:\n<ul>\n<li>N\u1ee3 TK 4211\/C\u00f3 TK 3339, 3334, 33311, 3335 l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\">N\u1ebfu kh\u00f4ng ch\u1ea5p nh\u1eadn t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn n\u0103m tr\u01b0\u1edbc m\u00e0 \u0111\u1ec3 chia ch\u00e1c c\u1ed5 t\u1ee9c:\n<ul>\n<li>N\u1ee3 TK 811\/C\u00f3 TK 3339, 3334, 33311, 3335<\/li>\n<li>K\u1ebft chuy\u1ec3n N\u1ee3 TK 911\/C\u00f3 TK 811 v\u00e0 t\u00ednh v\u00e0o l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay, T\u00e0i kho\u1ea3n 4212 cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m. Xu\u1ea5t to\u00e1n kho\u1ea3n n\u00e0y v\u00e0o B4 c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9: Th\u00f4ng t\u01b0 96\/2015\/TT-BTC ng\u00e0y 22 th\u00e1ng 06 n\u0103m 2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (\u0110\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><em>\u201c\u0110i\u1ec1u 6. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><br \/>\n<em>2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/em><br \/>\n<em>2.36. C\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.&#8221;<\/em><\/p>\n<h2>\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/h2>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ch\u1ec9nh k\u00ea khai b\u1ed5 sung cu\u0309a ky\u0300 gi\u1ea3m thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb va\u0300 \u0111\u00f4\u0300ng th\u01a1\u0300i \u01a1\u0309 th\u01a1\u0300i \u0111i\u00ea\u0309m ky\u0300 hi\u00ea\u0323n ta\u0323i nh\u00e2\u0323p v\u00e0o ch\u1ec9 ti\u00eau [37] = ? c\u1ee7a T\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n kho\u1ea3n gi\u1ea3m VAT n\u00e0y c\u1ee7a TK 1331 n\u00e0y nh\u01b0 sau: N\u1ee3 TK 811, 642, 242,\u2026 ho\u1eb7c N\u1ee3 TK 4211\/C\u00f3 TK 1331<\/p>\n<h2>Tham kh\u1ea3o th\u00eam c\u00e1ch x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn<\/h2>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u1edbn ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC, Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i truy thu th\u00eam<\/strong><\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p n\u0103m 2018, C\u00f4ng ty A \u0111\u01b0\u1ee3c Chi C\u1ee5c thu\u1ebf Qu\u1eadn Z ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf c\u00e1c ni\u00ean \u0111\u1ed9 t\u1eeb n\u0103m 2015 \u0111\u1ebfn n\u0103m 2017, ph\u1ea3i truy thu n\u1ed9p th\u00eam s\u1ed1 thu\u1ebf GTGT, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd truy thu, c\u00f4ng ty A h\u1ea1ch to\u00e1n:<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT truy thu th\u00eam:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 4211 &#8211; L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc\n<ul>\n<li>C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Thu\u1ebf TNDN truy thu th\u00eam:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 4211 &#8211; L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.\n<ul>\n<li>C\u00f3 TK 3334 &#8211; Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n truy thu th\u00eam:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u1ef3 n\u00e0y:\n<ul>\n<li>N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng\n<ul>\n<li>C\u00f3 TK 3335 &#8211; Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p do c\u00f4ng ty ph\u1ea3i tr\u1ea3:\n<ul>\n<li>N\u1ee3 TK 4211 &#8211; L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc.\n<ul>\n<li>C\u00f3 TK 3335 &#8211; Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>V\u1ec1 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra ph\u00e1t hi\u1ec7n c\u00f4ng ty tr\u00edch kh\u1ea5u hao cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n t\u1eeb n\u0103m 2015 \u0111\u1ebfn n\u0103m 2017, th\u00ec c\u00f4ng ty h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 tr\u00edch v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 214 &#8211; Hao m\u00f2n TSCD\n<ul>\n<li>C\u00f3 TK 4211 &#8211; L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh n\u00eau tr\u00ean, c\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 l\u1eadp l\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, t\u1edd khai thu\u1ebf GTGT c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/p>\n<h2>X\u1eed l\u00fd ch\u00eanh l\u1ec7ch h\u00e0ng t\u1ed3n kho, ti\u1ec1n m\u1eb7t ho\u1eb7c kh\u00e1c<\/h2>\n<p style=\"text-align: justify;\"><strong>T\u00e0i Kho\u1ea3n 156: H\u00e0ng h\u00f3a\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n thi\u1ebfu h\u1ee5t, m\u1ea5t m\u00e1t h\u00e0ng h\u00f3a \u1edf b\u1ea5t k\u1ef3 kh\u00e2u n\u00e0o trong kinh doanh ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n. K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo t\u1eebng nguy\u00ean nh\u00e2n g\u00e2y ra \u0111\u1ec3 x\u1eed l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (TK 1381 &#8211; T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd)\n<ul>\n<li>C\u00f3 TK 156 &#8211; H\u00e0ng h\u00f3a<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 c\u00e1c TK 111, 112,\u2026 (N\u1ebfu do c\u00e1 nh\u00e2n g\u00e2y ra ph\u1ea3i b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (N\u1ebfu do c\u00e1 nh\u00e2n g\u00e2y ra ph\u1ea3i tr\u1eeb v\u00e0o l\u01b0\u01a1ng).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1388) (Ph\u1ea3i thu ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n gi\u00e1 tr\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t c\u00f2n l\u1ea1i).\n<ul>\n<li>C\u00f3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1381).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3: M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba h\u00e0ng h\u00f3a b\u1ea5t k\u1ef3 \u1edf kh\u00e2u n\u00e0o trong kinh doanh ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n. K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o nguy\u00ean nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ebfu do nh\u1ea7m l\u1eabn, c\u00e2n, \u0111o, \u0111ong, \u0111\u1ebfm; Do qu\u00ean ghi s\u1ed5,\u2026 th\u00ec \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<li style=\"text-align: justify;\">N\u1ebfu h\u00e0ng h\u00f3a th\u1eeba l\u00e0 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c, th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a th\u1eeba ghi N\u1ee3 TK 002 -V\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng (T\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n). Sau \u0111\u00f3 khi tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a cho \u0111\u01a1n v\u1ecb kh\u00e1c ghi c\u00f3 TK 002.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ph\u1ea3i ch\u1edd x\u1eed l\u00fd, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 156 &#8211; H\u00e0ng h\u00f3a\n<ul>\n<li>C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 x\u1eed l\u00fd h\u00e0ng h\u00f3a th\u1eeba, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381)\n<ul>\n<li>C\u00f3 c\u00e1c TK li\u00ean quan<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>T\u00e0i Kho\u1ea3n 152: \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u thi\u1ebfu h\u1ee5t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea<\/strong><\/p>\n<p style=\"text-align: justify;\">M\u1ecdi tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu h\u1ee5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u trong kho ho\u1eb7c t\u1ea1i n\u01a1i qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i. C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu do nh\u1ea7m l\u1eabn ho\u1eb7c ch\u01b0a ghi s\u1ed5 ph\u1ea3i ti\u1ebfn h\u00e0nh ghi s\u1ed5 b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u hao h\u1ee5t n\u1eb1m trong ph\u1ea1m vi hao h\u1ee5t cho ph\u00e9p (Hao h\u1ee5t v\u1eadt li\u1ec7u trong \u0111\u1ecbnh m\u1ee9c), ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.\n<ul>\n<li>C\u00f3 TK 152 &#8211; Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu s\u1ed1 hao h\u1ee5t ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n ph\u1ea3i ch\u1edd x\u1eed l\u00fd, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb hao h\u1ee5t, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1381 &#8211; T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd).\n<ul>\n<li>C\u00f3 TK 152 &#8211; Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t (Ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1388) (Ph\u1ea3i thu ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (N\u1ebfu tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n gi\u00e1 tr\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u c\u00f2n l\u1ea1i ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n).\n<ul>\n<li>C\u00f3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1381 &#8211; T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n th\u00ec c\u0103n c\u1ee9 nguy\u00ean nh\u00e2n th\u1eeba \u0111\u1ec3 ghi s\u1ed5, n\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n th\u00ec c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 152 &#8211; Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u\n<ul>\n<li>C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381 &#8211; T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba ph\u00e1t hi\u1ec7n trong ki\u1ec3m k\u00ea, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381)\n<ul>\n<li>C\u00f3 c\u00e1c TK li\u00ean quan<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu x\u00e1c \u0111\u1ecbnh ngay khi ki\u1ec3m k\u00ea s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba l\u00e0 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c khi nh\u1eadp kho ch\u01b0a ghi t\u0103ng TK 152 th\u00ec kh\u00f4ng ghi v\u00e0o b\u00ean C\u00f3 TK 338 (3381) m\u00e0 ghi v\u00e0o b\u00ean N\u1ee3 TK 002 \u201cV\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng\u201d. Khi tr\u1ea3 l\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u cho \u0111\u01a1n v\u1ecb kh\u00e1c ghi v\u00e0o b\u00ean C\u00f3 TK 002 (T\u00e0i kho\u1ea3n ngo\u00e0i B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n).<\/p>\n<p style=\"text-align: justify;\"><strong>T\u00e0i Kho\u1ea3n 155:Th\u00e0nh ph\u1ea9m\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu th\u00e0nh ph\u1ea9m khi ki\u1ec3m k\u00ea \u0111\u1ec1u ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i. C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu th\u1eeba, thi\u1ebfu th\u00e0nh ph\u1ea9m do nh\u1ea7m l\u1eabn ho\u1eb7c ch\u01b0a ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ghi b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n th\u1eeba, thi\u1ebfu ph\u1ea3i ch\u1edd x\u1eed l\u00fd. N\u1ebfu thi\u1ebfu, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1381 &#8211; T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd).\n<ul>\n<li>C\u00f3 TK 155 &#8211; Th\u00e0nh ph\u1ea9m. d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, k\u1ebf to\u00e1n ghi s\u1ed5 theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 c\u00e1c TK 111, 112,\u2026 (N\u1ebfu c\u00e1 nh\u00e2n ph\u1ea1m l\u1ed7i b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (N\u1ebfu tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a c\u00e1 nh\u00e2n ph\u1ea1m l\u1ed7i).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1388) (Ph\u1ea3i thu ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n gi\u00e1 tr\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t c\u00f2n l\u1ea1i sau khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng).\n<ul>\n<li>C\u00f3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1ch h\u00e0ng (1381).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu th\u00e0nh ph\u1ea9m khi ki\u1ec3m k\u00ea \u0111\u1ec1u ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i. C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu th\u1eeba, thi\u1ebfu th\u00e0nh ph\u1ea9m do nh\u1ea7m l\u1eabn ho\u1eb7c ch\u01b0a ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ghi b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n th\u1eeba, thi\u1ebfu ph\u1ea3i ch\u1edd x\u1eed l\u00fd:<br \/>\nN\u1ebfu th\u1eeba, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 155 &#8211; Th\u00e0nh ph\u1ea9m.\n<ul>\n<li>C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.\n<ul>\n<li>C\u00f3 c\u00e1c TK li\u00ean quan.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>T\u00e0i Kho\u1ea3n 153: C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong><\/p>\n<p style=\"text-align: justify;\">Khi ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 th\u1eeba, thi\u1ebfu, m\u1ea5t, h\u01b0 h\u1ecfng, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o nguy\u00ean nh\u00e2n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u1eed l\u00fd nh\u01b0 sau. N\u1ebfu th\u1eeba, thi\u1ebfu do nh\u1ea7m l\u1eabn ho\u1eb7c ch\u01b0a ghi s\u1ed5 ph\u1ea3i ti\u1ebfn h\u00e0nh ghi b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1381 &#8211; T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd).\n<ul>\n<li>C\u00f3 TK 153 &#8211; C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, n\u1ebfu ng\u01b0\u1eddi l\u00e0m m\u1ea5t, h\u1ecfng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t.<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1ch (1388) (Ph\u1ea3i thu ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n thi\u1ebfu h\u1ee5t, m\u1ea5t, h\u01b0 h\u1ecfng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f2n l\u1ea1i ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n).\n<ul>\n<li>C\u00f3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1381).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ph\u1ea3i ch\u1edd x\u1eed l\u00fd, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 153 &#8211; C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.\n<ul>\n<li>C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).\n<ul>\n<li>C\u00f3 c\u00e1c TK li\u00ean quan.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>C\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1<\/h2>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1381 &#8211; T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd)\n<ul>\n<li>C\u00f3 TK &#8211; C\u00e1c t\u00e0i kho\u1ea3n sai s\u00f3t: 111, 112,\u2026<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, n\u1ebfu ng\u01b0\u1eddi l\u00e0m m\u1ea5t, h\u1ecfng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t.<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1ch (1388) (Ph\u1ea3i thu ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n thi\u1ebfu h\u1ee5t, m\u1ea5t, h\u01b0 h\u1ecfng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f2n l\u1ea1i ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n).<\/li>\n<li style=\"text-align: justify;\">N\u1ee3 TK li\u00ean quan kh\u00e1c.\n<ul>\n<li>C\u00f3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1381).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ph\u1ea3i ch\u1edd x\u1eed l\u00fd, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 111, 112,\u2026 &#8211; C\u00e1c t\u00e0i kho\u1ea3n th\u1eeba c\u1ea7n x\u1eed l\u00fd.\n<ul>\n<li>C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, ghi:<\/p>\n<ul>\n<li style=\"text-align: justify;\">N\u1ee3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381)\n<ul>\n<li>C\u00f3 c\u00e1c TK li\u00ean quan.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><em><strong>Ngu\u1ed3n: B\u00f9i Thu\u00fd H\u00e0<\/strong><\/em><\/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\/thuc-hien-dieu-chinh-so-lieu-sau-khi-quyet-toan\/'><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\/thuc-hien-dieu-chinh-so-lieu-sau-khi-quyet-toan\/\" 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\/thuc-hien-dieu-chinh-so-lieu-sau-khi-quyet-toan\/\" 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=Th%E1%BB%B1c%20hi%E1%BB%87n%20%C4%91i%E1%BB%81u%20ch%E1%BB%89nh%20s%E1%BB%91%20li%E1%BB%87u%20sau%20khi%20quy%E1%BA%BFt%20to%C3%A1n&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fthuc-hien-dieu-chinh-so-lieu-sau-khi-quyet-toan%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\/thuc-hien-dieu-chinh-so-lieu-sau-khi-quyet-toan\/', 'Th%E1%BB%B1c%20hi%E1%BB%87n%20%C4%91i%E1%BB%81u%20ch%E1%BB%89nh%20s%E1%BB%91%20li%E1%BB%87u%20sau%20khi%20quy%E1%BA%BFt%20to%C3%A1n', '' )\" ><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>Sau m\u1ed7i k\u1ef3 thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebf to\u00e1n th\u01b0\u1eddng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ed9t s\u1ed1 b\u00fat to\u00e1n thu\u1ebf \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p theo bi\u00ean b\u1ea3n thanh tra v\u00e0 th\u1ec3 hi\u1ec7n vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n. Nh\u01b0ng sau khi quy\u1ebft&#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>Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u sau khi quy\u1ebft to\u00e1n - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"Sau m\u1ed7i k\u1ef3 thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf, k\u1ebf to\u00e1n th\u01b0\u1eddng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ed9t s\u1ed1 b\u00fat to\u00e1n thu\u1ebf \u0111\u1ec3 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p theo bi\u00ean b\u1ea3n thanh tra v\u00e0 th\u1ec3 hi\u1ec7n vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.\" \/>\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\/thuc-hien-dieu-chinh-so-lieu-sau-khi-quyet-toan\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u sau khi quy\u1ebft to\u00e1n - 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