{"id":6035,"date":"2026-05-11T15:24:20","date_gmt":"2026-05-11T08:24:20","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6035"},"modified":"2026-05-11T15:24:20","modified_gmt":"2026-05-11T08:24:20","slug":"ke-toan-thue-tron-goi","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/ke-toan-thue-tron-goi\/","title":{"rendered":"\u5168\u5957\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1"},"content":{"rendered":"

D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn chi\u1ebfn l\u01b0\u1ee3c cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 m\u1ea1nh m\u1ebd. Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t do sai s\u00f3t trong vi\u1ec7c k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf t\u0103ng 15% trong n\u0103m qua, ch\u1ee7 y\u1ebfu do b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c th\u00f4ng t\u01b0 m\u1edbi nh\u01b0 <\/span>\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a> \u597d\u7684 <\/span>80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a>.<\/span><\/p>\n

D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ghi ch\u00e9p s\u1ed5 s\u00e1ch m\u00e0 c\u00f2n l\u00e0 l\u00e1 ch\u1eafn ph\u00f2ng v\u1ec7 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh kh\u1ecfi c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u1ed5ng l\u1ed3 v\u00e0 truy thu thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3. \u0110\u1ed1i v\u1edbi c\u00e1c Gi\u00e1m \u0111\u1ed1c v\u00e0 CFO, vi\u1ec7c t\u00ecm ki\u1ebfm m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p gi\u1ea3i ph\u00e1p <\/span>\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a> chuy\u00ean nghi\u1ec7p l\u00e0 b\u00e0i to\u00e1n c\u00e2n b\u1eb1ng gi\u1eefa t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt tuy\u1ec7t \u0111\u1ed1i trong d\u00e0i h\u1ea1n.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i<\/b><\/h2>\n

D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 gi\u1ea3i ph\u00e1p \u1ee7y th\u00e1c to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho m\u1ed9t \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p b\u00ean ngo\u00e0i th\u1ef1c hi\u1ec7n. Gi\u1ea3i ph\u00e1p n\u00e0y d\u00f9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 s\u1ef1 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n

D\u1ecbch v\u1ee5 n\u00e0y \u00e1p d\u1ee5ng cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb startup \u0111\u1ebfn t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng khi kh\u00f4ng c\u00f3 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1ea1i ch\u1ed7 \u0111\u1ee7 chuy\u00ean m\u00f4n ho\u1eb7c mu\u1ed1n ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t ph\u00e1p l\u00fd.<\/span><\/p>\n

D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 g\u00ec v\u00e0 bao g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/b><\/h2>\n
\"D\u1ecbch
D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i l\u00e0 g\u00ec v\u00e0 bao g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec<\/figcaption><\/figure>\n

V\u1ec1 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd, <\/span>\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a> tr\u1ecdn g\u00f3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd thu\u1ebf ho\u1eb7c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p. \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ebd thay m\u1eb7t doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

N\u1ed9i dung c\u00f4ng vi\u1ec7c th\u01b0\u1eddng bao g\u1ed3m vi\u1ec7c thu th\u1eadp, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra. Sau \u0111\u00f3, chuy\u00ean gia s\u1ebd th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n s\u1ed5 s\u00e1ch b\u1eb1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng, l\u1eadp c\u00e1c lo\u1ea1i t\u1edd khai <\/span>\u589e\u503c\u7a0e\uff08VAT\uff09<\/span><\/a>, <\/span>\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09<\/span><\/a> theo \u0111\u1ecbnh k\u1ef3 th\u00e1ng ho\u1eb7c qu\u00fd.<\/span><\/p>\n

Cu\u1ed1i c\u00f9ng l\u00e0 c\u00f4ng t\u00e1c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 th\u1ef1c hi\u1ec7n <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97<\/span><\/a>. M\u1ecdi ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p lu\u00f4n s\u1eb5n s\u00e0ng cho c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra.<\/span><\/p>\n

T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p?<\/b><\/h2>\n
\"T\u1ea1i
T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n

R\u1ee7i ro l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c n\u1ed9p thu\u1ebf cao m\u00e0 n\u1eb1m \u1edf vi\u1ec7c n\u1ed9p sai d\u1eabn \u0111\u1ebfn b\u1ecb truy thu v\u00e0 ph\u1ea1t n\u1eb7ng. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c ph\u1ea1t cho c\u00e1c h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng, ch\u01b0a k\u1ec3 c\u00e1c kho\u1ea3n ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n n\u1ebfu b\u1ecb k\u1ebft lu\u1eadn c\u00f3 h\u00e0nh vi vi ph\u1ea1m.<\/span><\/p>\n

M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i uy t\u00edn s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t r\u1ee7i ro \u0111\u1ecbnh k\u1ef3. Vi\u1ec7c th\u1ef1c hi\u1ec7n sai quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 g\u00e2y thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn, \u0111i\u1ec3m t\u00edn nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c ho\u00e0n thu\u1ebf ho\u1eb7c tham gia th\u1ea7u sau n\u00e0y.<\/span><\/p>\n

L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn v\u1edbi nh\u1eefng nh\u1eadn \u0111\u1ecbnh chuy\u00ean s\u00e2u v\u1ec1 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed h\u1ee3p l\u00fd. Nh\u1eefng kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n nh\u01b0ng th\u1ef1c t\u1ebf ph\u00e1t sinh s\u1ebd \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n x\u1eed l\u00fd kh\u00e9o l\u00e9o trong khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n.<\/span><\/p>\n

Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i chu\u1ea9n h\u00f3a t\u1ea1i MAN<\/b><\/h2>\n
\"Quy
Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i chu\u1ea9n h\u00f3a t\u1ea1i MAN<\/figcaption><\/figure>\n

\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, quy tr\u00ecnh t\u1ea1i MAN – Master Accountant Network \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00e1c b\u01b0\u1edbc ch\u1eb7t ch\u1ebd:<\/span><\/p>\n