{"id":6224,"date":"2026-05-25T14:26:45","date_gmt":"2026-05-25T07:26:45","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6224"},"modified":"2026-05-25T14:26:45","modified_gmt":"2026-05-25T07:26:45","slug":"dich-vu-lam-bao-cao-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/dich-vu-lam-bao-cao-thue\/","title":{"rendered":"\u4e13\u4e1a\u7a0e\u52a1\u7533\u62a5\u670d\u52a1"},"content":{"rendered":"

D\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf l\u00e0 gi\u1ea3i ph\u00e1p s\u1ed1ng c\u00f2n gi\u00fap c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ki\u1ec3m so\u00e1t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd si\u1ebft ch\u1eb7t ki\u1ec3m tra v\u00e0 \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng b\u1eb1ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o t\u1eeb n\u0103m 2026, vi\u1ec7c n\u1ed9p ch\u1eadm ho\u1eb7c sai l\u1ec7ch th\u00f4ng tin s\u1ebd d\u1eabn \u0111\u1ebfn nh\u1eefng kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh c\u1ef1c k\u1ef3 n\u1eb7ng n\u1ec1 theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>\n

Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p hi\u1ec7n nay th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n l\u1edbn trong vi\u1ec7c ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra do ch\u01b0a c\u00f3 b\u1ed9 m\u00e1y nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch. Vi\u1ec7c l\u1ef1a ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb uy t\u00edn cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf ch\u1ea5t l\u01b0\u1ee3ng cao kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n thu\u1ebf m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng k\u1ebf to\u00e1n v\u1eefng ch\u1eafc cho s\u1ef1 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/b><\/h2>\n

D\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf l\u00e0 ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 do c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ea1i l\u00fd thu\u1ebf chuy\u00ean nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u1eb1m thay m\u1eb7t doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, l\u1eadp t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN v\u00e0 n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n. Gi\u1ea3i ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng ch\u1ee7 y\u1ebfu cho doanh nghi\u1ec7p m\u1edbi \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u1ee7 c\u01a1 s\u1edf kinh doanh ph\u00e1t sinh h\u00f3a \u0111\u01a1n li\u00ean t\u1ee5c nh\u01b0ng ch\u01b0a c\u00f3 ph\u00f2ng k\u1ebf to\u00e1n ri\u00eang. Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 n\u00e0y ngay t\u1eeb khi b\u1eaft \u0111\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng.<\/span><\/p>\n

T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf?<\/b><\/h2>\n
\"T\u1ea1i
T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ebfn d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/figcaption><\/figure>\n

Ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn s\u1ef1 s\u1ed1ng c\u00f2n c\u1ee7a doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u th\u00e0nh l\u1eadp. N\u1ebfu kh\u00f4ng c\u00f3 chuy\u00ean m\u00f4n s\u00e2u, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng m\u1ea5t ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n

C\u00e1c l\u1ed7i ph\u1ea1t thu\u1ebf th\u01b0\u1eddng g\u1eb7p theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP l\u00e0 g\u00ec?<\/b><\/h3>\n

Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, c\u00e1c h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c tr\u1ed1n thu\u1ebf s\u1ebd b\u1ecb x\u1eed ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n.<\/span><\/p>\n

Nhi\u1ec1u \u0111\u01a1n v\u1ecb m\u1edbi v\u1eadn h\u00e0nh kh\u00f4ng n\u1eafm r\u00f5 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai qu\u00fd v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u00e1ng ti\u1ebfc. Thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf gi\u00fap tri\u1ec7t ti\u00eau ho\u00e0n to\u00e0n nguy c\u01a1 ch\u1eadm tr\u1ec5 n\u00e0y nh\u1edd quy tr\u00ecnh nh\u1eafc nh\u1edf v\u00e0 n\u1ed9p t\u1edd khai t\u1ef1 \u0111\u1ed9ng.<\/span><\/p>\n

R\u1ee7i ro t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p l\u1ec7 x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n

C\u01a1 quan thu\u1ebf hi\u1ec7n \u0111ang \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 r\u00e0 so\u00e1t t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb doanh nghi\u1ec7p b\u1ecf tr\u1ed1n ho\u1eb7c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng. N\u1ebfu doanh nghi\u1ec7p v\u00f4 t\u00ecnh s\u1eed d\u1ee5ng c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ki\u1ec3m tra t\u1eeb tr\u01b0\u1edbc, to\u00e0n b\u1ed9 chi ph\u00ed mua h\u00e0ng s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a>.<\/span><\/p>\n

Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf, c\u00e1c chuy\u00ean vi\u00ean s\u1ebd d\u00f9ng ph\u1ea7n m\u1ec1m chuy\u00ean d\u1ee5ng \u0111\u1ec3 tra c\u1ee9u tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u00e1c xu\u1ea5t h\u00f3a \u0111\u01a1n. Vi\u1ec7c ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c h\u00f3a \u0111\u01a1n r\u1ee7i ro gi\u00fap doanh nghi\u1ec7p c\u00f3 ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai k\u1ecbp th\u1eddi, tr\u00e1nh vi\u1ec7c b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p sau n\u00e0y.<\/span><\/p>\n

S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa t\u1ef1 n\u1ed9p thu\u1ebf v\u00e0 thu\u00ea d\u1ecbch v\u1ee5 ngo\u00e0i l\u00e0 g\u00ec?<\/b><\/h3>\n

Doanh nghi\u1ec7p hi\u1ec7n nay th\u01b0\u1eddng \u0111\u1ee9ng tr\u01b0\u1edbc l\u1ef1a ch\u1ecdn: t\u1ef1 th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 hay thu\u00ea d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf b\u00ean ngo\u00e0i. M\u1ed7i ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1u c\u00f3 \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m ri\u00eang v\u1ec1 chi ph\u00ed, m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh, tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u00e0 kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi. B\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n nh\u00ecn r\u00f5 \u0111\u00e2u l\u00e0 gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi quy m\u00f4 v\u00e0 nhu c\u1ea7u v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p m\u00ecnh.<\/span><\/p>\n\n\n\n\n\n\n\n
B\u1ea3ng so s\u00e1nh t\u1ef1 n\u1ed9p thu\u1ebf v\u00e0 thu\u00ea d\u1ecbch v\u1ee5 ngo\u00e0i<\/b><\/caption>\n
\u6bd4\u8f83\u6807\u51c6<\/b><\/td>\n\u81ea\u4e3b\u7ba1\u7406\u4f1a\u8ba1<\/b><\/td>\nThu\u00ea d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/b><\/td>\n<\/tr>\n
\u4eba\u5458\u6210\u672c<\/span><\/td>\nT\u1eeb 8.000.000\u0111 – 15.000.000\u0111 m\u1ed7i th\u00e1ng<\/span><\/td>\nCh\u1ec9 t\u1eeb 500.000\u0111 – 1.500.000\u0111 m\u1ed7i th\u00e1ng<\/span><\/td>\n<\/tr>\n
\u8fde\u7eed\u6027<\/span><\/td>\nD\u1ec5 gi\u00e1n \u0111o\u1ea1n khi nh\u00e2n s\u1ef1 ngh\u1ec9 vi\u1ec7c \u0111\u1ed9t xu\u1ea5t<\/span><\/td>\n\u0110\u1ea3m b\u1ea3o li\u00ean t\u1ee5c, lu\u00f4n c\u00f3 nh\u00e2n s\u1ef1 thay th\u1ebf<\/span><\/td>\n<\/tr>\n
\u6cd5\u5f8b\u8d23\u4efb<\/span><\/td>\nDoanh nghi\u1ec7p t\u1ef1 ch\u1ecbu 100% r\u1ee7i ro<\/span><\/td>\n\u0110\u01a1n v\u1ecb d\u1ecbch v\u1ee5 cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n
\u6cd5\u5f8b\u52a8\u6001<\/span><\/td>\nH\u1ea1n ch\u1ebf do b\u1eadn r\u1ed9n kinh doanh<\/span><\/td>\nC\u1eadp nh\u1eadt li\u00ean t\u1ee5c h\u00e0ng ng\u00e0y theo th\u00f4ng t\u01b0 m\u1edbi<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf mang l\u1ea1i l\u1ee3i \u00edch th\u1ef1c t\u1ebf n\u00e0o cho doanh nghi\u1ec7p?<\/b><\/h2>\n
\"D\u1ecbch
D\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf mang l\u1ea1i l\u1ee3i \u00edch th\u1ef1c t\u1ebf n\u00e0o cho doanh nghi\u1ec7p<\/figcaption><\/figure>\n

Nhi\u1ec1u nh\u00e0 qu\u1ea3n tr\u1ecb th\u01b0\u1eddng b\u0103n kho\u0103n v\u1ec1 hi\u1ec7u qu\u1ea3 kinh t\u1ebf khi chuy\u1ec3n giao b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n cho b\u00ean th\u1ee9 ba. Th\u1ef1c t\u1ebf, <\/span>\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a> ch\u1ea5t l\u01b0\u1ee3ng cao mang l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi vi\u1ec7c t\u1ef1 v\u1eadn h\u00e0nh m\u1ed9t ph\u00f2ng ban n\u1ed9i b\u1ed9 non tr\u1ebb.<\/span><\/p>\n

Ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a chi ph\u00ed v\u1eadn h\u00e0nh doanh nghi\u1ec7p b\u1eb1ng c\u00e1ch n\u00e0o?<\/b><\/h3>\n

\u0110\u1ec3 duy tr\u00ec m\u1ed9t nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n thu\u1ebf c\u00f3 kinh nghi\u1ec7m, doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 m\u1ee9c l\u01b0\u01a1ng t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng m\u1ed7i th\u00e1ng. Ngo\u00e0i ra, c\u00e1c kho\u1ea3n chi ph\u00ed v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, th\u01b0\u1edfng l\u1ec5 t\u1ebft, m\u00e1y t\u00ednh l\u00e0m vi\u1ec7c v\u00e0 kh\u00f4ng gian v\u0103n ph\u00f2ng c\u0169ng l\u00e0 g\u00e1nh n\u1eb7ng kh\u00f4ng nh\u1ecf.<\/span><\/p>\n

Vi\u1ec7c chuy\u1ec3n sang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf gi\u00fap doanh nghi\u1ec7p c\u1eaft gi\u1ea3m t\u1edbi 90% c\u00e1c chi ph\u00ed n\u00e0y. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n tr\u1ea3 ph\u00ed d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf ph\u00e1t sinh, gi\u00fap t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n c\u1ef1c k\u1ef3 hi\u1ec7u qu\u1ea3 trong giai \u0111o\u1ea1n \u0111\u1ea7u kh\u1edfi nghi\u1ec7p.<\/span><\/p>\n

\u0110\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c c\u1ee7a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n

M\u1ed9t trong nh\u1eefng r\u1ee7i ro l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p nh\u1ecf l\u00e0 k\u1ebf to\u00e1n ngh\u1ec9 vi\u1ec7c \u0111\u1ed9t xu\u1ea5t v\u00e0o \u0111\u00fang k\u1ef3 quy\u1ebft to\u00e1n. Vi\u1ec7c b\u00e0n giao kh\u00f4ng tr\u1ecdn v\u1eb9n d\u1eabn \u0111\u1ebfn m\u1ea5t d\u1eef li\u1ec7u, thi\u1ebfu h\u00f3a \u0111\u01a1n v\u00e0 ch\u1eadm tr\u1ec5 ti\u1ebfn \u0111\u1ed9 n\u1ed9p t\u1edd khai l\u00ean c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n

Khi h\u1ee3p t\u00e1c v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf chuy\u00ean nghi\u1ec7p, h\u1ec7 th\u1ed1ng s\u1ed1 li\u1ec7u c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c. M\u1ecdi th\u00f4ng tin \u0111\u1ec1u \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ed3ng b\u1ed9 tr\u00ean m\u00e1y ch\u1ee7 \u0111\u00e1m m\u00e2y, \u0111\u1ea3m b\u1ea3o c\u00f4ng vi\u1ec7c lu\u00f4n \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh li\u00ean t\u1ee5c m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea5t k\u1ef3 c\u00e1 nh\u00e2n n\u00e0o.<\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd ra sao?<\/b><\/h3>\n

Khi t\u1ef1 th\u1ef1c hi\u1ec7n khai b\u00e1o, doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n \u0111\u1ed1i v\u1edbi c\u00e1c sai s\u00f3t do nh\u00e2n s\u1ef1 c\u1ee7a m\u00ecnh g\u00e2y ra. C\u00e1c kho\u1ea3n ph\u1ea1t t\u1eeb c\u01a1 quan thu\u1ebf do sai s\u00f3t h\u00f3a \u0111\u01a1n hay ch\u1eadm n\u1ed9p t\u1edd khai c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf chuy\u00ean nghi\u1ec7p lu\u00f4n \u0111i k\u00e8m v\u1edbi \u0111i\u1ec1u kho\u1ea3n cam k\u1ebft b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i. N\u1ebfu ph\u00e1t sinh l\u1ed7i sai t\u1eeb ph\u00eda chuy\u00ean vi\u00ean th\u1ef1c hi\u1ec7n, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 s\u1ebd \u0111\u1ee9ng ra ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf chu\u1ea9n h\u00f3a g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><\/h2>\n
\"Quy
Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf chu\u1ea9n h\u00f3a g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o<\/figcaption><\/figure>\n

M\u1ed9t quy tr\u00ecnh chu\u1ea9n h\u00f3a l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i gi\u00fap s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p lu\u00f4n ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch tr\u01b0\u1edbc c\u01a1 quan thanh tra.<\/span><\/p>\n

B\u01b0\u1edbc 1: Thu th\u1eadp v\u00e0 ki\u1ec3m tra t\u00ednh ph\u00e1p l\u00fd c\u1ee7a h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/b><\/h3>\n

\u0110\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd, nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf s\u1ebd ti\u1ebfp nh\u1eadn to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra t\u1eeb ph\u00eda kh\u00e1ch h\u00e0ng. Ch\u00fang t\u00f4i ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9 v\u00e0 n\u1ed9i dung h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 ph\u00e1p l\u00fd.<\/span><\/p>\n

M\u1ecdi sai s\u00f3t v\u1ec1 \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t hay th\u00f4ng tin ng\u01b0\u1eddi mua \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u1ea1i l\u1eadp t\u1ee9c. Chuy\u00ean vi\u00ean s\u1ebd h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p li\u00ean h\u1ec7 v\u1edbi nh\u00e0 cung c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ee7y, thay th\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i <\/span>78\/2021\/TT-BTC \u901a\u51fd<\/span><\/a>.<\/span><\/p>\n

B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 kinh t\u1ebf v\u00e0 l\u1eadp s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><\/h3>\n

Sau khi l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadp li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p. Qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo <\/span>\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u51fd<\/span><\/a> ho\u1eb7c Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/p>\n

C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd ngay t\u1eeb b\u01b0\u1edbc nh\u1eadp li\u1ec7u \u0111\u1ea7u ti\u00ean l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p h\u00ecnh dung r\u00f5 r\u00e0ng v\u1ec1 b\u1ee9c tranh t\u00e0i ch\u00ednh v\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng c\u00fa s\u1ed1c truy thu thu\u1ebf khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/p>\n

B\u01b0\u1edbc 3: L\u1eadp v\u00e0 n\u1ed9p c\u00e1c t\u1edd khai thu\u1ebf \u0111\u1ecbnh k\u1ef3 \u0111\u00fang th\u1eddi h\u1ea1n<\/b><\/h3>\n

Chuy\u00ean vi\u00ean ti\u1ebfn h\u00e0nh l\u1eadp t\u1edd khai <\/span>\u589e\u503c\u7a0e\uff08VAT\uff09<\/span><\/a>, \u58f0\u660e\u8868 <\/span>\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09<\/span><\/a> v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3). C\u00e1c s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 h\u1ea1ch to\u00e1n \u1edf b\u01b0\u1edbc tr\u01b0\u1edbc.<\/span><\/p>\n

Sau khi ch\u1ee7 doanh nghi\u1ec7p k\u00fd s\u1ed1 ph\u00ea duy\u1ec7t, h\u1ed3 s\u01a1 thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c ti\u1ebfp l\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf Vi\u1ec7t Nam. To\u00e0n b\u1ed9 th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p t\u1edd khai th\u00e0nh c\u00f4ng t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ec1u \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef v\u00e0 g\u1eedi l\u1ea1i cho kh\u00e1ch h\u00e0ng l\u00e0m c\u0103n c\u1ee9 ph\u00e1p l\u00fd.<\/span><\/p>\n

B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 TNCN cu\u1ed1i n\u0103m<\/b><\/h3>\n

V\u00e0o th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 l\u00e0m b\u00e1o c\u00e1o thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m. \u0110\u1ed3ng th\u1eddi, ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 <\/span>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97<\/span><\/a> \u4e3a\u5de5\u4eba\u670d\u52a1\u3002.<\/span><\/p>\n

\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ea3 n\u0103m c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed9i ng\u0169 chuy\u00ean m\u00f4n s\u1ebd t\u01b0 v\u1ea5n cho doanh nghi\u1ec7p c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb h\u1ee3p l\u00fd, t\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch ho\u00e0n to\u00e0n h\u1ee3p ph\u00e1p.<\/span><\/p>\n

Gi\u1ea3i ph\u00e1p b\u00e1o c\u00e1o thu\u1ebf tr\u1ecdn g\u00f3i to\u00e0n di\u1ec7n t\u1eeb MAN<\/b><\/h2>\n

MAN – Master Accountant Network l\u00e0 m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia k\u1ebf to\u00e1n thu\u1ebf h\u00e0ng \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam, mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p th\u1ef1c thi hi\u1ec7u qu\u1ea3 cho h\u00e0ng ng\u00e0n doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf.<\/span><\/p>\n

C\u00e1c g\u00f3i d\u1ecbch v\u1ee5 linh ho\u1ea1t t\u1ea1i MAN – Master Accountant Network<\/b><\/h3>\n

Ch\u00fang t\u00f4i thi\u1ebft k\u1ebf c\u00e1c g\u00f3i gi\u1ea3i ph\u00e1p \u0111a d\u1ea1ng, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n v\u00e0 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng doanh nghi\u1ec7p:<\/span><\/p>\n