{"id":24925,"date":"2023-04-08T16:16:39","date_gmt":"2023-04-08T09:16:39","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=24925"},"modified":"2023-09-28T08:11:49","modified_gmt":"2023-09-28T01:11:49","slug":"hach-toan-tien-cham-nop-thue-theo-dung-quy-dinh","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/24925\/hach-toan-tien-cham-nop-thue-theo-dung-quy-dinh\/","title":{"rendered":"H\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh\u00a0"},"content":{"rendered":"

N\u1ebfu doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n thu\u1ebf ch\u1eadm so v\u1edbi quy \u0111\u1ecbnh ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ra nh\u1eefng sai s\u00f3t d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p th\u00ec s\u1ebd b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf. L\u00fac n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf. Trong b\u00e0i vi\u1ebft n\u00e0y, MISA AMIS s\u1ebd gi\u00fap k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n

1. Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf<\/b><\/span><\/h2>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/span>\u00a0Theo \u0110i\u1ec1u 59 Lu\u1eadt qu\u1ea3n l\u00fd Thu\u1ebf 2019<\/span><\/a><\/span><\/span><\/span>, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p bao g\u1ed3m:\u00a0<\/span><\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/strong>, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong> ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n khai thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam k\u1ec3 t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y cu\u1ed1i c\u00f9ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan ban \u0111\u1ea7u;<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3<\/strong> ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ho\u00e0n tr\u1ea3 ph\u1ea3i thu h\u1ed3i k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n tr\u1ea3 t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

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>>\u00a0\u0110\u1ecdc th\u00eam:\u00a0H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/a><\/span> trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/strong><\/em><\/span><\/p>\n<\/blockquote>\n

Tr\u00ean \u0111\u00e2y l\u00e0 3 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p nh\u1ea5t d\u1eabn \u0111\u1ebfn doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p.\u00a0 M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c d\u1eabn \u0111\u1ebfn ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam t\u1ea1i \u0110i\u1ec1u 59 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u00e0y.<\/span>\u00a0<\/span><\/span><\/p>\n

L\u01b0u \u00fd:<\/b> B\u00e0i vi\u1ebft \u0111ang \u0111\u1ec1 c\u1eadp \u0111\u1ebfn kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p <\/span>t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 s\u1ed1 ng\u00e0y<\/b> m\u00e0 doanh nghi\u1ec7p ch\u1eadm n\u1ed9p. K\u1ebf to\u00e1n c\u0169ng c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 s\u1ed1 ti\u1ec1n thu\u1ebf truy thu (VD: Truy thu thu\u1ebf GTGT, truy thu thu\u1ebf TNDN,\u2026) v\u1edbi ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u01b0\u01a1ng \u1ee9ng.<\/span><\/span><\/p>\n

K\u1ebf to\u00e1n kh\u00f4ng nh\u1ea7m l\u1eabn ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf trong b\u00e0i vi\u1ebft n\u00e0y v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 k\u00ea khai thu\u1ebf: Nh\u01b0 ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf GTGT, ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf TNCN, \u2026.<\/span><\/p>\n

\u0110\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd l\u1ecbch n\u1ed9p thu\u1ebf h\u00e0ng th\u00e1ng\/qu\u00fd\/n\u0103m ngay sau khi n\u1ed9p t\u1edd khai thu\u1ebf theo kho\u1ea3n 1, \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14. Ngo\u00e0i ra, m\u1ed9t s\u1ed1 lo\u1ea1i ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a><\/span><\/span> ti\u00ean ti\u1ebfn nh\u01b0 MISA SME, MISA AMIS K\u1ebf To\u00e1n \u0111\u00e3 c\u00f3 t\u00ednh n\u0103ng nh\u1eafc nh\u1edf h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p c\u00e1c t\u00ednh n\u0103ng t\u1ed5ng h\u1ee3p l\u1eadp t\u1edd khai t\u1ef1 \u0111\u1ed9ng cho k\u1ebf to\u00e1n thu\u1ebf.\"\"<\/a><\/span><\/p>\n

2. C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf<\/b><\/span><\/h2>\n

– Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf:<\/span><\/p>\n

Theo Kho\u1ea3n 1, \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 quy \u0111\u1ecbnh: \u201cTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t.\u201d<\/span><\/p>\n

N\u1ebfu qu\u00e1 c\u00e1c m\u1ed1c th\u1eddi gian n\u00e0y, doanh nghi\u1ec7p b\u1ecb coi l\u00e0 n\u1ed9p thu\u1ebf ch\u1eadm v\u00e0 ph\u1ea3i t\u00ednh to\u00e1n c\u0169ng nh\u01b0 h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf.<\/span><\/p>\n

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>> \u0110\u1ecdc th\u00eam:\u00a0Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT v\u00e0 x\u1eed l\u00fd v\u1ea5n \u0111\u1ec1 ch\u1eadm n\u1ed9p<\/a><\/span><\/span><\/strong><\/em><\/span><\/p>\n<\/blockquote>\n

– M\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf:<\/span><\/p>\n

Theo Kho\u1ea3n 2, \u0110i\u1ec1u 59 c\u1ee7a Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p nh\u01b0 sau:\u00a0<\/span><\/p>\n

+ M\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, c\u1ee5 th\u1ec3 c\u00f4ng th\u1ee9c \u0111\u01b0\u1ee3c minh h\u1ecda trong b\u1ea3ng sau \u0111\u00e2y:\u00a0\u00a0<\/span><\/p>\n\n\n\n
S\u1ed1 ti\u1ec1n ph\u1ea1t ti\u1ec1n n\u1ed9p ch\u1eadm thu\u1ebf<\/span><\/i><\/span><\/td>\n=\u00a0<\/span><\/i><\/span><\/td>\nS\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p ch\u1eadm<\/span><\/i><\/span><\/td>\nx<\/span><\/i><\/span><\/td>\n0.03%<\/span><\/i><\/span><\/td>\nx<\/span><\/i><\/span><\/td>\nS\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p thu\u1ebf<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

+ Th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y s\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf, ti\u1ec1n thu h\u1ed3i ho\u00e0n thu\u1ebf, ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam, ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh, ti\u1ec1n thu\u1ebf ch\u1eadm chuy\u1ec3n \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/span><\/p>\n

– <\/span>V\u00ed d\u1ee5 minh h\u1ecda t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh<\/strong><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm thu\u1ebf, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 xem x\u00e9t v\u00ed d\u1ee5 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p do khai b\u1ed5 sung h\u1ed3 sung thu\u1ebf GTGT d\u1eabn \u0111\u1ebfn l\u00e0m t\u0103ng ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p sau \u0111\u00e2y:\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5: T\u1ea1i C\u00f4ng ty A, ng\u00e0y 21\/10\/2020, k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n t\u1edd khai thu\u1ebf GTGT qu\u00fd 2 n\u0103m 2020 k\u00ea khai sai v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf GTGT tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n ra. K\u1ebf to\u00e1n c\u00f4ng ty A n\u00ean ti\u1ebfn h\u00e0nh l\u1eadp t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung v\u00e0o ng\u00e0y ph\u00e1t hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung cho k\u1ef3 sai s\u00f3t qu\u00fd 2\/2020 nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n

– <\/span>\u0110i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf GTGT:\u00a0<\/span><\/i><\/span><\/p>\n

+ \u0110i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau s\u1ed1 [33]- Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf 10%: s\u1ed1 \u0111\u00e3 k\u00ea khai l\u1ea7n \u0111\u1ea7u qu\u00fd 1 l\u00e0 15.000.000, s\u1ed1 \u0111\u00fang sau \u0111i\u1ec1u ch\u1ec9nh l\u00e0 25.000.000, ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n thu\u1ebf l\u00e0 10.000.000.\u00a0<\/span><\/i><\/span><\/p>\n

+ T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ec9 ti\u00eau s\u1ed1 [40]- Thu\u1ebf GTGT c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3: s\u1ed1 \u0111\u00e3 k\u00ea khai l\u00e0 30.000.000, s\u1ed1 \u0111\u00fang \u0111i\u1ec1u ch\u1ec9nh l\u00e0 40.000.000, ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n 10.000.000.\u00a0<\/span><\/i><\/span><\/p>\n

+ Do t\u1edd khai b\u1ed5 sung \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ec9 ti\u00eau [40] n\u00ean doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, thay \u0111\u1ed5i kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 ti\u1ebfp theo n\u00ean kh\u00f4ng ph\u1ea3i ghi s\u1ed1 ti\u1ec1n b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u00e0o ch\u1ec9 ti\u00eau [37], [38] c\u1ee7a t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 ti\u1ebfp theo.<\/span><\/i><\/span><\/p>\n

– <\/span>T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p:\u00a0<\/span><\/i><\/span><\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p:<\/span><\/i><\/span><\/p>\n

S\u1ed1 ti\u1ec1n ph\u1ea1t ti\u1ec1n n\u1ed9p ch\u1eadm thu\u1ebf = S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p ch\u1eadm x 0.03%x S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p thu\u1ebf<\/span><\/i><\/span><\/p>\n

– <\/span>B\u01b0\u1edbc 1: T\u00ednh s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p:<\/span><\/i><\/span><\/p>\n

\u00c1p d\u1ee5ng theo quy \u0111\u1ecbnh \u1edf tr\u00ean th\u00ec t\u1edd khai thu\u1ebf GTGT b\u1ed5 sung qu\u00fd 1 thu\u1ed9c k\u1ef3 thu\u1ebf qu\u00fd 1 c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/07\/2020, \u0111\u00e2y c\u0169ng l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT c\u1ee7a qu\u00fd 1.\u00a0\u00a0<\/span><\/i><\/span><\/p>\n

S\u1ed1 ng\u00e0y ch\u1eadm t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau th\u1eddi h\u1ea1n l\u00e0 ng\u00e0y 01\/08\/2020 \u0111\u1ebfn ng\u00e0y l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung (ng\u00e0y 21\/10\/2020).<\/span><\/i><\/span><\/p>\n

S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p = (1\/8 \u0111\u1ebfn 31\/08) +(1\/09 \u0111\u1ebfn 30\/09) + (1\/10 \u0111\u1ebfn 21\/10)<\/span><\/i><\/span><\/p>\n

S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p = 31 + 30 + 21 =\u00a0 82 ng\u00e0y.<\/span><\/i><\/span><\/p>\n

– <\/span>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p:\u00a0<\/span><\/i><\/span><\/p>\n

S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh theo t\u1edd khai b\u1ed5 sung l\u00e0: 10.000.000\u0111<\/span><\/i><\/span><\/p>\n

– <\/span>B\u01b0\u1edbc 3: T\u00ednh s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p<\/span><\/i><\/span><\/p>\n\n\n\n\n\n
S\u1ed1 ti\u1ec1n ph\u1ea1t ti\u1ec1n n\u1ed9p ch\u1eadm thu\u1ebf<\/span><\/i>
\n<\/span><\/i><\/span><\/td>\n		=\u00a0<\/span><\/i><\/span><\/td>\nS\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p ch\u1eadm<\/span><\/i><\/span><\/td>\nx<\/span><\/i><\/span><\/td>\n0.03%<\/span><\/i><\/span><\/td>\nx<\/span><\/i><\/span><\/td>\nS\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p thu\u1ebf<\/span><\/i><\/span><\/td>\n<\/tr>\n
=<\/span><\/i><\/span><\/td>\n10.000.000<\/span><\/i><\/span><\/td>\nx<\/span><\/i><\/span><\/td>\n0.03%<\/span><\/i><\/span><\/td>\nx<\/span><\/i><\/span><\/td>\n82<\/span><\/i><\/span><\/td>\n<\/tr>\n
=<\/span><\/i><\/span><\/td>\n246.000<\/span><\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

\u0110\u1ecdc th\u00eam: C\u00e1ch h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/a> <\/span>chu\u1ea9n nh\u1ea5t<\/strong><\/em><\/span><\/p>\n<\/blockquote>\n

3. H\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf\u00a0<\/b><\/span><\/h2>\n

3.1 Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf:\u00a0<\/i><\/span><\/h3>\n

– Ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 811.<\/span><\/p>\n

– Ph\u00e2n bi\u1ec7t c\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf b\u1ecb truy v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf: \u0110\u00e2y l\u00e0 2 kho\u1ea3n ti\u1ec1n c\u00f3 c\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ho\u00e0n to\u00e0n kh\u00e1c nhau v\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t h\u1ebft s\u1ee9c r\u00f5 r\u00e0ng nh\u01b0 sau:\u00a0<\/span><\/p>\n

+ Kho\u1ea3n <\/span>ti\u1ec1n thu\u1ebf b\u1ecb truy thu<\/b> k\u1ebf to\u00e1n <\/span>ph\u1ea3i xem x\u00e9t \u0111\u1ebfn t\u00ednh tr\u1ecdng y\u1ebfu<\/b> \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh c\u00f3 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 29 <\/span>(VAS 29- Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1c sai s\u00f3t)<\/span><\/i> c\u1ee7a n\u0103m b\u1ecb truy thu thu\u1ebf hay kh\u00f4ng? N\u1ebfu tr\u1ecdng y\u1ebfu, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 l\u1ea1i BCTC c\u1ee7a n\u0103m b\u1ecb truy thu thu\u1ebf theo VAS 29. N\u1ebfu kh\u00f4ng tr\u1ecdng y\u1ebfu, th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh phi h\u1ed3i t\u1ed1 v\u00e0o n\u0103m hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/span><\/p>\n

+ Kho\u1ea3n <\/span>ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf<\/b>, k\u1ebf to\u00e1n <\/span>h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c<\/b> c\u1ee7a <\/span>n\u0103m nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, <\/b>kh\u00f4ng xem x\u00e9t \u0111\u1ebfn t\u00ednh tr\u1ecdng y\u1ebfu nh\u01b0 ti\u1ec1n thu\u1ebf b\u1ecb truy thu.<\/span>\u00a0<\/b><\/span><\/p>\n

3.2 V\u00ed d\u1ee5 v\u1ec1 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf<\/i><\/span><\/h3>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 xem x\u00e9t trong v\u00ed d\u1ee5 sau \u0111\u00e2y:\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5: Ng\u00e0y 11\/04\/2023, C\u00f4ng ty TNHH ABC nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t qua ki\u1ec3m tra thu\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb cho n\u0103m 2020 v\u1edbi s\u1ed1 ti\u1ec1n truy thu thu\u1ebf TNDN l\u00e0: 500.000.000 \u0111\u1ed3ng, ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p l\u00e0: 111.300.000 \u0111\u1ed3ng. K\u1ebf to\u00e1n c\u1ee7a ABC xem x\u00e9t t\u00ednh tr\u1ecdng y\u1ebfu v\u00e0 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n truy thu thu\u1ebf TNDN c\u1ee7a n\u0103m 2020 l\u00e0 tr\u1ecdng y\u1ebfu n\u00ean C\u00f4ng ty ABC \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 l\u1ea1i BCTC c\u1ee7a n\u0103m 2020 theo \u0111\u00fang VAS 29, t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n truy thu thu\u1ebf l\u00e0: 500.000.000 \u0111\u1ed3ng.\u00a0<\/span><\/i><\/span><\/p>\n

Kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p l\u00e0: 111.300.000 \u0111\u1ed3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu 500.000.000 \u0111\u1ed3ng, k\u1ebf to\u00e1n c\u1ee7a ABC h\u1ea1ch to\u00e1n v\u00e0o n\u0103m 2023 (n\u0103m nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t) tr\u00ean t\u00e0i kho\u1ea3n 811, kh\u00f4ng h\u1ea1ch to\u00e1n kho\u1ea3n ti\u1ec1n ph\u1ea1t n\u00e0y v\u00e0o n\u0103m 2020 (n\u0103m b\u1ecb x\u1eed ph\u1ea1t truy thu thu\u1ebf).\u00a0<\/span><\/i><\/span><\/p>\n

Nh\u01b0 v\u1eady: Kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf 111.300.000 \u0111\u1ed3ng ph\u00e1t sinh do ch\u1eadm n\u1ed9p thu\u1ebf TNDN c\u1ee7a n\u0103m 2020, k\u1ebf to\u00e1n c\u1ee7a C\u00f4ng ty ABC kh\u00f4ng c\u1ea7n xem x\u00e9t \u0111\u1ebfn t\u00ednh tr\u1ecdng y\u1ebfu m\u00e0 h\u1ea1ch to\u00e1n v\u00e0o n\u0103m 2023 (n\u0103m nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 thu\u1ebf c\u1ee7a n\u0103m 2020).<\/span><\/i>\u00a0<\/span><\/i><\/span><\/p>\n

\u00a0H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n:\u00a0<\/i><\/b><\/span><\/p>\n

– Khi DN nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd n\u1ed9p thu\u1ebf ch\u1eadm, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 811: Tr\u1ecb gi\u00e1 ti\u1ec1n ph\u1ea1t khi n\u1ed9p thu\u1ebf ch\u1eadm<\/span><\/p>\n

C\u00f3 TK\u00a0 3339: Tr\u1ecb gi\u00e1 ti\u1ec1n ph\u1ea1t khi n\u1ed9p thu\u1ebf ch\u1eadm.<\/span><\/p>\n

L\u01b0u \u00fd: Nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf m\u1ee5c nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n n\u00eau tr\u00ean, K\u1ebf to\u00e1n v\u1eabn c\u1ea7n n\u1eafm r\u00f5 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n bi\u1ec7t gi\u1eefa s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p trong c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. V\u1edbi ti\u1ec1n thu\u1ebf b\u1ecb truy thu, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 BCTC hay kh\u00f4ng.\u00a0<\/span><\/p>\n

– DN n\u1ed9p ti\u1ec1n ph\u1ea1t n\u1ed9p thu\u1ebf ch\u1eadm v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3\u00a0TK\u00a0 3339: Tr\u1ecb gi\u00e1 ti\u1ec1n ph\u1ea1t khi n\u1ed9p thu\u1ebf ch\u1eadm<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112: Tr\u1ecb gi\u00e1 ti\u1ec1n ph\u1ea1t khi n\u1ed9p thu\u1ebf ch\u1eadm<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf:<\/span><\/p>\n

N\u1ee3 TK 911<\/span><\/p>\n

C\u00f3 TK 811<\/span><\/p>\n

V\u00ed d\u1ee5 minh h\u1ecda\u00a0c\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf:\u00a0<\/i><\/b><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 xem x\u00e9t v\u00ed d\u1ee5 sau:\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5: Ng\u00e0y 12\/04\/2023, K\u1ebf to\u00e1n c\u1ee7a C\u00f4ng ty B\u00ecnh Minh nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2021. Theo nh\u01b0 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec: C\u00f4ng ty B\u00ecnh Minh\u00a0 b\u1ecb truy thu s\u1ed1 thu\u1ebf TNDN l\u00e0 20.000.000 \u0111\u1ed3ng v\u00e0 Ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm thu\u1ebf t\u01b0\u01a1ng \u1ee9ng l\u00e0 2.262.000 \u0111\u1ed3ng. C\u00f4ng ty B\u00ecnh Minh n\u1ed9p c\u00e1c kho\u1ea3n n\u00e0y b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0o ng\u00e0y 13\/07\/2022.\u00a0<\/span><\/i><\/span><\/p>\n

– <\/span>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n:<\/i><\/b><\/span><\/p>\n

+ Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n: K\u1ebf to\u00e1n C\u00f4ng ty B\u00ecnh Minh x\u00e1c \u0111\u1ecbnh r\u1eb1ng: S\u1ed1 ti\u1ec1n thu\u1ebf TNDN b\u1ecb truy thu l\u00e0 20.000.000 \u0111\u1ed3ng, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn BCTC c\u1ee7a n\u0103m 2021. Do v\u1eady: K\u1ebf to\u00e1n kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 l\u1ea1i BCTC c\u1ee7a n\u0103m 2021 v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m 2023. Kho\u1ea3n ti\u1ec1n\u00a0 h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t n\u1ed9p thu\u1ebf s\u1ed1 ti\u1ec1n: 2.262.000 \u0111\u1ed3ng, k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i xem x\u00e9t \u0111\u1ebfn t\u00ednh tr\u1ecdng y\u1ebfu m\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m nh\u1eadn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t (n\u0103m 2023).\u00a0<\/span><\/i><\/span><\/p>\n

+ H\u1ea1ch to\u00e1n chi ti\u1ebft:\u00a0<\/span><\/i><\/span><\/p>\n

> H\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf b\u1ecb truy thu 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0o s\u1ed5 k\u1ebf to\u00e1n n\u0103m 2023, c\u1ee5 th\u1ec3:\u00a0<\/span><\/i><\/span><\/p>\n

N\u1ee3 TK 8211: 20.000.000 \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n

C\u00f3 TK 3334: 20.000.000 \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n

> H\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf: 2.262.000 \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n

N\u1ee3 TK 811: 2.262.000 \u0111\u1ed3ng\u00a0<\/span><\/i><\/span><\/p>\n

C\u00f3 TK 3339: 2.262.000 \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n

> H\u1ea1ch to\u00e1n khi n\u1ed9p ti\u1ec1n thu\u1ebf TNDN b\u1ecb truy thu v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:\u00a0<\/span><\/i><\/span><\/p>\n

DN n\u1ed9p ti\u1ec1n truy thu thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u1ea1ch to\u00e1n:<\/span><\/i><\/span><\/p>\n

N\u1ee3 TK 3334: 20.000.000 \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n

C\u00f3 TK 112: 20.000.000 \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n

> H\u1ea1ch to\u00e1n khi n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf TNDN v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:\u00a0<\/span><\/i><\/span><\/p>\n

N\u1ee3 TK 3339: 2.262.000 \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n

C\u00f3 TK 112: 2.262.000 \u0111\u1ed3ng<\/span><\/i><\/span><\/p>\n

Ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN:\u00a0<\/i><\/b><\/span><\/p>\n

Theo \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.36 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf l\u00e0 m\u1ed9t kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh, do \u0111\u00f3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n lo\u1ea1i b\u1ecf chi ph\u00ed n\u00e0y \u0111\u1ec3\u00a0<\/span>t\u00ednh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/span><\/a><\/span>\u00a0ch\u00ednh x\u00e1c<\/span><\/span><\/p>\n

Ngo\u00e0i ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p BHXH c\u0169ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed kh\u00e1c v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

T\u1ea1m k\u1ebft<\/b><\/span><\/h2>\n

\u0110\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i ch\u00fa \u00fd n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n c\u00e1c lo\u1ea1i t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. <\/span>K\u1ebf to\u00e1n c\u0169ng c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 kho\u1ea3n ti\u1ec1n thu\u1ebf b\u1ecb truy thu v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang v\u00e0 r\u00f5 r\u00e0ng.<\/span> Nh\u1eb1m h\u1ed7 tr\u1ee3 cho k\u1ebf to\u00e1n trong c\u00f4ng t\u00e1c thu\u1ebf<\/span>, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1<\/span><\/a>n<\/span><\/a><\/span> online<\/span><\/span><\/a> MISA AMIS<\/span><\/span>\u00a0cung c\u1ea5p t\u00ednh n\u0103ng nh\u1eafc h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf.\u00a0<\/span><\/p>\n

Kh\u00f4ng ch\u1ec9 Thu\u1ebf, <\/span>ch\u01b0\u01a1ng tr\u00ecnh c\u0169ng nh\u1eafc nh\u1edf K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u1ecbnh k\u1ef3 v\u00e0 c\u1ea3nh b\u00e1o c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c gi\u00fap K\u1ebf to\u00e1n kh\u00f4ng b\u1ecf s\u00f3t c\u00f4ng vi\u1ec7c quan tr\u1ecdng v\u00e0 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh.<\/span>\u00a0\u00a0<\/span>Do s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a thu\u1ebf n\u00ean k\u1ebf to\u00e1n doanh nghi\u1ec7p kh\u00f3 l\u00f2ng tr\u00e1nh kh\u1ecfi nh\u1eefng sai s\u00f3t trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS v\u1edbi ph\u00e2n h\u1ec7 thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nhu c\u1ea7u c\u1ee7a k\u1ebf to\u00e1n vi\u00ean n\u00f3i chung v\u00e0 k\u1ebf to\u00e1n thu\u1ebf n\u00f3i ri\u00eang:<\/span><\/span><\/p>\n