{"id":5966,"date":"2026-05-06T09:53:50","date_gmt":"2026-05-06T02:53:50","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5966"},"modified":"2026-05-06T09:53:50","modified_gmt":"2026-05-06T02:53:50","slug":"tu-van-ke-toan-thue-cho-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/tu-van-ke-toan-thue-cho-doanh-nghiep\/","title":{"rendered":"T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p"},"content":{"rendered":"

T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p \u0111ang tr\u1edf th\u00e0nh \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c CFO v\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh thanh tra b\u1eb1ng c\u00f4ng ngh\u1ec7 AI v\u00e0 d\u1eef li\u1ec7u h\u00f3a to\u00e0n di\u1ec7n n\u0103m 2026. Theo th\u1ed1ng k\u00ea s\u01a1 b\u1ed9 t\u1eeb c\u00e1c \u0111\u1ee3t quy\u1ebft to\u00e1n g\u1ea7n \u0111\u00e2y, h\u01a1n 70% doanh nghi\u1ec7p SME g\u1eb7p sai s\u00f3t tr\u1ecdng y\u1ebfu trong vi\u1ec7c ghi nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, d\u1eabn \u0111\u1ebfn m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 truy thu l\u00ean t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

Vi\u1ec7c th\u1ea5u hi\u1ec3u b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 \u0111\u00f2n b\u1ea9y \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n. Trong b\u00e0i vi\u1ebft n\u00e0y, c\u00e1c chuy\u00ean gia t\u1eeb MAN – Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u1ebd ph\u00e2n t\u00edch s\u00e2u s\u1eafc c\u00e1c kh\u00eda c\u1ea1nh c\u1ee7a qu\u1ea3n tr\u1ecb thu\u1ebf, t\u1eeb vi\u1ec7c d\u1ecdn d\u1eb9p “\u0111\u1ed1ng \u0111\u1ed5 n\u00e1t” trong qu\u00e1 kh\u1ee9 \u0111\u1ebfn vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 b\u1ec1n v\u1eefng cho t\u01b0\u01a1ng lai.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p<\/b><\/h2>\n

T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a> cho doanh nghi\u1ec7p l\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p nghi\u1ec7p v\u1ee5 nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang, \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. D\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch, l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf v\u00e0 b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u tr\u01b0\u1edbc c\u01a1 quan ch\u1ee9c n\u0103ng.\u00a0<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c doanh nghi\u1ec7p SME, doanh nghi\u1ec7p FDI \u0111ang trong giai \u0111o\u1ea1n m\u1edf r\u1ed9ng ho\u1eb7c t\u00e1i c\u1ea5u tr\u00fac. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n ngay t\u1eeb khi b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c tr\u01b0\u1edbc c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/b><\/h2>\n
\"B\u1ea3n
B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p l\u00e0 g\u00ec<\/figcaption><\/figure>\n

T\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c ghi ch\u00e9p s\u1ed5 s\u00e1ch m\u00e0 l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n lu\u1eadt chuy\u00ean s\u00e2u d\u1ef1a tr\u00ean khung kh\u1ed5 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh nh\u01b0 <\/span>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/span><\/a> v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a>, <\/span>\u589e\u503c\u7a0e<\/span><\/a>, <\/span>\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a> c\u1eadp nh\u1eadt \u0111\u1ebfn n\u0103m 2026. B\u1ea3n ch\u1ea5t c\u1ee7a c\u00f4ng vi\u1ec7c n\u00e0y l\u00e0 \u0111\u1ea3m b\u1ea3o m\u1ecdi giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c soi chi\u1ebfu d\u01b0\u1edbi l\u0103ng k\u00ednh ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p v\u00e0 h\u1ee3p l\u00fd.<\/span><\/p>\n

Hi\u1ec7n nay, c\u01a1 quan thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn (Big Data) \u0111\u1ec3 \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra c\u1ee7a doanh nghi\u1ec7p theo th\u1eddi gian th\u1ef1c. Do \u0111\u00f3, vi\u1ec7c t\u01b0 v\u1ea5n gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro “h\u00f3a \u0111\u01a1n r\u00e1c” ho\u1eb7c c\u00e1c nh\u00e0 cung c\u1ea5p t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n sau 3-5 n\u0103m ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

N\u1ebfu th\u1ef1c hi\u1ec7n sai quy \u0111\u1ecbnh, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c truy thu thu\u1ebf m\u00e0 c\u00f2n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo <\/span>\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a> v\u1edbi m\u1ee9c ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n. \u0110\u1ed1i v\u1edbi c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu d\u1eabn \u0111\u1ebfn chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng, r\u1ee7i ro h\u00ecnh s\u1ef1 theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 l\u00e0 \u0111i\u1ec1u m\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m.<\/span><\/p>\n

T\u1ea1i sao c\u00e1c doanh nghi\u1ec7p \u0111ang m\u1edf r\u1ed9ng l\u1ea1i c\u1ea7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean s\u00e2u?<\/b><\/h2>\n

Khi doanh nghi\u1ec7p m\u1edf r\u1ed9ng quy m\u00f4, c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, chi ph\u00ed \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 nh\u00e2n s\u1ef1 t\u0103ng l\u00ean t\u1ef7 l\u1ec7 thu\u1eadn v\u1edbi r\u1ee7i ro sai s\u00f3t k\u1ebf to\u00e1n. M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u0169 v\u1eadn h\u00e0nh cho quy m\u00f4 nh\u1ecf th\u01b0\u1eddng kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c \u0111\u1ec3 bao qu\u00e1t c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111ang t\u00e1i c\u1ea5u tr\u00fac. \u0110\u00e2y l\u00e0 l\u00fac c\u00e1c sai l\u1ec7ch v\u1ec1 d\u00f2ng ti\u1ec1n v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed b\u1eaft \u0111\u1ea7u l\u1ed9 di\u1ec7n.<\/span><\/p>\n

Vi\u1ec7c s\u1eed d\u1ee5ng <\/span>d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a> mang l\u1ea1i s\u1ef1 an t\u00e2m cho CFO th\u00f4ng qua vi\u1ec7c thi\u1ebft l\u1eadp c\u00e1c ch\u1ed1t ch\u1eb7n ki\u1ec3m so\u00e1t. Chuy\u00ean gia t\u01b0 v\u1ea5n s\u1ebd gi\u00fap doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb m\u1ed9t c\u00e1ch khoa h\u1ecdc, tr\u00e1nh t\u00ecnh tr\u1ea1ng nh\u1ea7m l\u1eabn gi\u1eefa chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd. \u0110i\u1ec1u n\u00e0y tr\u1ef1c ti\u1ebfp \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn r\u00f2ng v\u00e0 kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf theo \u0111\u1ecba b\u00e0n ho\u1eb7c ng\u00e0nh ngh\u1ec1 kinh doanh m\u1edbi l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. C\u00e1c chuy\u00ean gia s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN, t\u1eeb \u0111\u00f3 t\u00e1i \u0111\u1ea7u t\u01b0 ngu\u1ed3n v\u1ed1n hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n

Quy tr\u00ecnh t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p chu\u1ea9n h\u00f3a g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><\/h2>\n
\"Quy
Quy tr\u00ecnh t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p chu\u1ea9n h\u00f3a g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o<\/figcaption><\/figure>\n

\u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 t\u1ed1i \u01b0u, quy tr\u00ecnh t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p t\u1ea1i MAN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua 5 b\u01b0\u1edbc nghi\u00eam ng\u1eb7t, \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ec7 th\u1ed1ng v\u00e0 b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i:<\/span><\/p>\n

B\u01b0\u1edbc 1: Kh\u1ea3o s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/b><\/h3>\n

Chuy\u00ean gia s\u1ebd tr\u1ef1c ti\u1ebfp r\u00e0 so\u00e1t to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb trong 3-5 n\u0103m g\u1ea7n nh\u1ea5t. M\u1ee5c ti\u00eau l\u00e0 nh\u1eadn di\u1ec7n c\u00e1c “l\u1ed7 h\u1ed5ng” trong vi\u1ec7c l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n v\u00e0 c\u00e1c t\u1edd khai thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/span><\/p>\n

B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch r\u1ee7i ro v\u00e0 l\u1eadp b\u00e1o c\u00e1o c\u1ea3nh b\u00e1o<\/b><\/h3>\n

D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t, ch\u00fang t\u00f4i l\u1eadp danh m\u1ee5c c\u00e1c sai s\u00f3t ti\u1ec1m \u1ea9n v\u00e0 \u01b0\u1edbc t\u00ednh s\u1ed1 thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb truy thu. B\u01b0\u1edbc n\u00e0y gi\u00fap ban l\u00e3nh \u0111\u1ea1o h\u00ecnh dung \u0111\u01b0\u1ee3c “\u0111\u1ed1ng \u0111\u1ed5 n\u00e1t” hi\u1ec7n t\u1ea1i v\u00e0 m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng c\u1ee7a v\u1ea5n \u0111\u1ec1.<\/span><\/p>\n

B\u01b0\u1edbc 3: X\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh kh\u1eafc ph\u1ee5c v\u00e0 t\u1ed1i \u01b0u h\u00f3a<\/b><\/h3>\n

Thay v\u00ec ch\u1ec9 s\u1eeda l\u1ed7i, MAN thi\u1ebft k\u1ebf l\u1ea1i quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c chu\u1ea9n h\u00f3a b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, quy \u0111\u1ecbnh v\u1ec1 t\u1ea1m \u1ee9ng, thanh to\u00e1n v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch nh\u00e2n s\u1ef1 li\u00ean quan \u0111\u1ebfn thu\u1ebf TNCN.<\/span><\/p>\n

B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 quy\u1ebft to\u00e1n th\u1eed<\/b><\/h3>\n

Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, n\u1ed9p t\u1edd khai b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a ti\u1ec1n ch\u1eadm n\u1ed9p. Vi\u1ec7c quy\u1ebft to\u00e1n th\u1eed gi\u00fap doanh nghi\u1ec7p s\u1eb5n s\u00e0ng t\u00e2m th\u1ebf cho c\u00e1c \u0111\u1ee3t ki\u1ec3m tra th\u1ef1c t\u1ebf.<\/span><\/p>\n

B\u01b0\u1edbc 5: Gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n v\u00e0 c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch \u0111\u1ecbnh k\u1ef3<\/b><\/h3>\n

Thu\u1ebf l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c bi\u1ebfn \u0111\u1ed9ng li\u00ean t\u1ee5c. MAN cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1c c\u00f4ng v\u0103n, ngh\u1ecb \u0111\u1ecbnh m\u1edbi, \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng lu\u00f4n v\u1eadn h\u00e0nh trong h\u00e0nh lang an to\u00e0n.<\/span><\/p>\n

C\u00e1c lo\u1ea1i r\u1ee7i ro ph\u1ed5 bi\u1ebfn doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi t\u1ef1 v\u1eadn h\u00e0nh k\u1ebf to\u00e1n thu\u1ebf<\/b><\/h2>\n

Qua h\u01a1n 30 n\u0103m th\u1ef1c t\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p SME th\u01b0\u1eddng m\u1eafc ph\u1ea3i nh\u1eefng sai l\u1ea7m kinh \u0111i\u1ec3n nh\u01b0ng \u0111\u1ec3 l\u1ea1i h\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1. \u0110\u1ea7u ti\u00ean l\u00e0 vi\u1ec7c thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed. Nhi\u1ec1u k\u1ebf to\u00e1n ch\u1ec9 t\u1eadp trung v\u00e0o h\u00f3a \u0111\u01a1n m\u00e0 qu\u00ean m\u1ea5t c\u00e1c bi\u00ean b\u1ea3n b\u00e0n giao, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u \u0111\u1ed9ng nh\u00e2n s\u1ef1 \u0111i k\u00e8m.<\/span><\/p>\n

Th\u1ee9 hai l\u00e0 r\u1ee7i ro t\u1eeb c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft theo <\/span>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a>. Nhi\u1ec1u doanh nghi\u1ec7p khi m\u1edf r\u1ed9ng th\u00e0nh m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n mini th\u01b0\u1eddng cho vay m\u01b0\u1ee3n ti\u1ec1n n\u1ed9i b\u1ed9 kh\u00f4ng l\u00e3i su\u1ea5t ho\u1eb7c mua b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu\u1ebf, g\u00e2y th\u1ea5t tho\u00e1t t\u00e0i ch\u00ednh l\u1edbn.<\/span><\/p>\n

Cu\u1ed1i c\u00f9ng l\u00e0 v\u1ea5n \u0111\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 ph\u00e2n b\u1ed5 l\u1ed7. N\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p \u0111\u00fang \u0111\u1eafn, vi\u1ec7c chuy\u1ec3n l\u1ed7 gi\u1eefa c\u00e1c n\u0103m t\u00e0i ch\u00ednh th\u01b0\u1eddng b\u1ecb th\u1ef1c hi\u1ec7n sai nguy\u00ean t\u1eafc, d\u1eabn \u0111\u1ebfn vi\u1ec7c m\u1ea5t quy\u1ec1n l\u1ee3i gi\u1ea3m thu\u1ebf trong t\u01b0\u01a1ng lai.<\/span><\/p>\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c lo\u1ea1i r\u1ee7i ro ph\u1ed5 bi\u1ebfn doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi t\u1ef1 v\u1eadn h\u00e0nh k\u1ebf to\u00e1n thu\u1ebf<\/b><\/caption>\n
\u98ce\u9669\u7c7b\u578b<\/b><\/td>\nH\u1eadu qu\u1ea3 d\u1ef1 ki\u1ebfn<\/b><\/td>\nGi\u1ea3i ph\u00e1p t\u1eeb chuy\u00ean gia<\/b><\/td>\n<\/tr>\n
H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7<\/span><\/td>\nTruy thu 10-20% thu\u1ebf GTGT + Ph\u1ea1t<\/span><\/td>\n\u0110\u1ed1i so\u00e1t d\u1eef li\u1ec7u T\u1ed5ng c\u1ee5c Thu\u1ebf h\u00e0ng th\u00e1ng<\/span><\/td>\n<\/tr>\n
Sai l\u1ec7ch giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n\u1ea4n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\nL\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n
Thi\u1ebfu h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1<\/span><\/td>\nLo\u1ea1i chi ph\u00ed l\u01b0\u01a1ng, th\u01b0\u1edfng<\/span><\/td>\nChu\u1ea9n h\u00f3a quy ch\u1ebf l\u01b0\u01a1ng v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p t\u1ea1i MAN<\/b><\/h2>\n
\"B\u1ea3ng
B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p t\u1ea1i MAN<\/figcaption><\/figure>\n

\u0110\u1ec3 gi\u00fap c\u00e1c CFO ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch qu\u1ea3n tr\u1ecb, MAN – Master Accountant Network ni\u00eam y\u1ebft b\u1ea3ng gi\u00e1 tham kh\u1ea3o cho c\u00e1c g\u00f3i gi\u1ea3i ph\u00e1p tr\u1ecdng t\u00e2m. L\u01b0u \u00fd r\u1eb1ng m\u1ee9c ph\u00ed th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh sau khi chuy\u00ean gia th\u1ef1c hi\u1ec7n kh\u1ea3o s\u00e1t chi ti\u1ebft kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 (S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, quy m\u00f4 nh\u00e2n s\u1ef1, s\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh).<\/span><\/p>\n

G\u00f3i T\u01b0 v\u1ea5n K\u1ebf ho\u1ea1ch Thu\u1ebf (\u0110\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng)<\/b><\/h3>\n

G\u00f3i n\u00e0y d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p \u0111ang v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh nh\u01b0ng mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf h\u00e0ng th\u00e1ng v\u00e0 c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi.<\/span><\/p>\n