{"id":84011,"date":"2023-12-20T09:20:06","date_gmt":"2023-12-20T02:20:06","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=84011"},"modified":"2024-10-18T22:52:50","modified_gmt":"2024-10-18T15:52:50","slug":"cong-viec-ke-toan-can-lam-vao-dau-nam-tai-chinh-2023","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/84011\/cong-viec-ke-toan-can-lam-vao-dau-nam-tai-chinh-2023\/","title":{"rendered":"C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m v\u00e0o \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh 2024"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed9t n\u0103m t\u00e0i ch\u00ednh m\u1edbi b\u1eaft \u0111\u1ea7u c\u0169ng l\u00e0 khi c\u00f3 nhi\u1ec1u c\u00f4ng vi\u1ec7c d\u1ed3n d\u1eadp m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m. Nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n m\u1edbi ra tr\u01b0\u1eddng ch\u01b0a c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m, ho\u1eb7c v\u00ec qu\u00e1 b\u1eadn r\u1ed9n m\u00e0 k\u00ea\u0309 ca\u0309 kh\u00f4ng \u00edt b\u1ea1n k\u1ebf to\u00e1n l\u00e2u n\u0103m kinh nghi\u1ec7m c\u0169ng c\u00f3 th\u1ec3 b\u1ecf s\u00f3t m\u1ed9t s\u1ed1 \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c quan tr\u1ecdng. Trong b\u00e0i vi\u1ebft n\u00e0y, MISA AMIS t\u1ed5ng h\u1ee3p t\u1edbi qu\u00fd b\u1ea1n \u0111\u1ecdc \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c ph\u1ea3i l\u00e0m trong th\u1eddi \u0111i\u1ec3m 3 th\u00e1ng \u0111\u1ea7u n\u0103m, bao g\u1ed3m c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, k\u00ea khai v\u00e0 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p b\u1eaft bu\u1ed9c kh\u00e1c.\u00a0<\/span><\/p>\n<table style=\"width: 100%; height: 424px;\">\n<tbody>\n<tr style=\"height: 53px;\">\n<td style=\"text-align: center; height: 53px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Th\u1eddi gian<\/b><\/span><\/td>\n<td style=\"text-align: center; height: 53px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u00f4ng vi\u1ec7c<\/b><\/span><\/td>\n<\/tr>\n<tr style=\"height: 212px;\">\n<td style=\"text-align: justify; height: 212px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1eeb 01\/01 \u0111\u1ebfn 31\/01<\/span><\/td>\n<td style=\"text-align: justify; height: 212px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi 2024 v\u00e0 k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u1ea7u n\u0103m\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (n\u1ebfu c\u00f3)<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ed9p b\u00e1o c\u00e1o thu\u1ebf: GTGT, TNCN qu\u00fd 4\/2023 v\u00e0 th\u00e1ng 12\/2023<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00edch n\u1ed9p c\u00e1c kho\u1ea3n b\u1eaft bu\u1ed9c v\u1ec1 BHYT, BHXH, BHTN, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 106px;\">\n<td style=\"text-align: justify; height: 106px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1eeb 01\/01 \u0111\u1ebfn 31\/03<\/span><\/td>\n<td style=\"text-align: justify; height: 106px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u1eadp v\u00e0 n\u1ed9p BCTC n\u0103m 2023<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN, TT\u0110B, t\u00e0i nguy\u00ean n\u0103m 2023<\/span><\/td>\n<\/tr>\n<tr style=\"height: 53px;\">\n<td style=\"text-align: justify; height: 53px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1eeb 01\/02 \u0111\u1ebfn 30\/04<\/span><\/td>\n<td style=\"text-align: justify; height: 53px;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT, TNCN v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN (n\u1ebfu c\u00f3) c\u1ee7a th\u00e1ng 1; qu\u00fd 1 n\u0103m 2023.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ti\u1ebft v\u1ec1 t\u1eebng \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c, m\u1eddi b\u1ea1n \u0111\u1ecdc t\u00ecm hi\u1ec3u c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT, TNCN<\/b><\/span><\/h2>\n<figure id=\"attachment_84015\" aria-describedby=\"caption-attachment-84015\" style=\"width: 1430px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-84015\" src=\"\/wp-content\/uploads\/2023\/02\/Hinh-1-Ke-khai-va-nop-thue-GTGT-TNCN.jpg\" alt=\"\" width=\"1430\" height=\"955\" srcset=\"\/wp-content\/uploads\/2023\/02\/Hinh-1-Ke-khai-va-nop-thue-GTGT-TNCN.jpg 1430w, \/wp-content\/uploads\/2023\/02\/Hinh-1-Ke-khai-va-nop-thue-GTGT-TNCN-500x334.jpg 500w, \/wp-content\/uploads\/2023\/02\/Hinh-1-Ke-khai-va-nop-thue-GTGT-TNCN-1024x684.jpg 1024w, \/wp-content\/uploads\/2023\/02\/Hinh-1-Ke-khai-va-nop-thue-GTGT-TNCN-768x513.jpg 768w\" sizes=\"(max-width: 1430px) 100vw, 1430px\" \/><figcaption id=\"caption-attachment-84015\" class=\"wp-caption-text\">H\u00ecnh 1: K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT, TNCN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN l\u00e0 c\u00f4ng vi\u1ec7c h\u00e0ng k\u1ef3 doanh nghi\u1ec7p ph\u1ea3i l\u00e0m. Trong th\u00e1ng 1 doanh nghi\u1ec7p c\u0169ng c\u1ea7n k\u00ea khai thu\u1ebf GTGT, TNCN cho th\u00e1ng 12\/2023 ho\u1eb7c qu\u00fd 4\/2023 t\u00f9y thu\u1ed9c v\u00e0o k\u1ef3 k\u00ea khai th\u00e1ng ho\u1eb7c qu\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT, TNCN theo th\u00e1ng th\u00ec th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai l\u00e0 ng\u00e0y 22\/01\/2024 (Do 20\/01\/2024 tr\u00f9ng v\u00e0o T7), c\u00f2n n\u1ebfu k\u00ea khai thu\u1ebf theo qu\u00fd l\u00e0 ng\u00e0y 31\/01\/2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u00ean c\u1ea1nh \u0111\u00f3, th\u1eddi h\u1ea1n k\u00ea khai c\u0169ng l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, TNCN n\u00ean doanh nghi\u1ec7p c\u0169ng c\u1ea7n n\u1ed9p ti\u1ec1n thu\u1ebf ph\u00e1t sinh n\u1ebfu c\u00f3 c\u1ee7a c\u00e1c s\u1eafc thu\u1ebf tr\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd: N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 ph\u00e1p l\u00fd theo \u0110i\u1ec1u 44 v\u00e0 \u0110i\u1ec1u 55, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/QH14 n\u0103m 2019)<\/span><\/i><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. K\u00ea khai n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3)<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1,2,3 \u0110i\u1ec1u 29, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng trong k\u1ef3 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi chia, t\u00e1ch, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu; giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ebfn \u0111\u1ecba b\u00e0n kh\u00e1c \u0111\u1ecba b\u00e0n c\u01a1 quan thu\u1ebf \u0111ang qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 ph\u00e1p l\u00fd theo \u0110i\u1ec1u 29, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/span><\/i><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh (n\u1ebfu c\u00f3)<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh chi tr\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng, tr\u1ea3 khuy\u1ebfn m\u1ea1i b\u1eb1ng ti\u1ec1n hi\u1ec7n v\u1eadt cho c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh th\u00ec ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh n\u00e0y.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 theo \u0110i\u1ec1u 8, Th\u00f4ng t\u01b0 40\/2021\/TT-BTC)<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; Xem th\u00eam: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/82321\/han-cuoi-khai-thue-khoan-voi-ho-kinh-doanh\/\" target=\"_blank\" rel=\"nofollow noopener\">H\u1ea1n cu\u1ed1i khai thu\u1ebf kho\u00e1n v\u1edbi h\u1ed9 kinh doanh<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4. K\u00ea khai v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 m\u1ed9t kho\u1ea3n ph\u00ed thu\u1ed9c kho\u1ea3n thu c\u1ee7a ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p v\u00e0o \u0111\u1ea7u m\u1ed7i n\u0103m, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m sau n\u0103m th\u00e0nh l\u1eadp ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu trong n\u0103m doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i v\u1ec1 v\u1ed1n (t\u0103ng ho\u1eb7c gi\u1ea3m) th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 01 n\u0103m sau n\u0103m ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 thay \u0111\u1ed5i m\u1ee9c n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i h\u00e0ng n\u0103m, th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2023 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01\/2024.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 theo \u0110i\u1ec1u 4, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110- CP v\u00e0 \u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 65\/2020\/TT-BTC v\u00e0 \u0110i\u1ec1u 10, Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP)<\/span><\/i><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5. N\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/26590\/lap-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/span><\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 b\u00e1o c\u00e1o r\u1ea5t quan tr\u1ecdng m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p cho c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c l\u1eadp BCTC ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u00e0 c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan nh\u01b0 c\u01a1 quan Th\u1ed1ng k\u00ea, Ban qu\u1ea3n l\u00fd c\u00e1c khu c\u00f4ng nghi\u1ec7p (n\u1ebfu c\u00f3)\u2026 Th\u1eddi h\u1ea1n n\u1ed9p BCTC ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 theo \u0110i\u1ec1u 109, Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC)<\/span><\/i><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>6. K\u00ea khai quy\u1ebft to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110i k\u00e8m v\u1edbi vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p BCTC th\u00ec c\u00e1c doanh nghi\u1ec7p c\u00f2n ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p quy\u1ebft to\u00e1n c\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh trong n\u0103m trong \u0111\u00f3 c\u00f3 thu\u1ebf TNDN.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1eddi h\u1ea1n k\u00ea khai n\u1ed9p <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/14398\/quyet-toan-thue-thu-nhap-doanh-nghiep\/\">quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/a><\/strong><\/span> ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd n\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft th\u00ec c\u1ea7n k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00ednh k\u00e8m trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN g\u1eedi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong n\u0103m doanh nghi\u1ec7p c\u0169ng c\u1ea7n t\u1ea1m t\u00ednh v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN \u00edt nh\u1ea5t 4 qu\u00fd l\u00e0 t\u1eeb 80% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf qu\u00fd 4\/2023 l\u00e0 ng\u00e0y 30\/01\/2024. Khi quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u00e0 c\u00f3 ph\u00e1t sinh thu\u1ebf TNDN th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf TNDN ph\u00e1t sinh n\u1ebfu c\u00f3, th\u1eddi h\u1ea1n n\u1ed9p s\u1ed1 thu\u1ebf c\u1ea7n ph\u1ea3i n\u1ed9p th\u00eam l\u00e0 th\u1eddi h\u1ea1n doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (ch\u1eadm nh\u1ea5t l\u00e0 31\/3).\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 ph\u00e1p l\u00fd theo \u0110i\u1ec1u 44 v\u00e0 \u0110i\u1ec1u 55, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/QH14 n\u0103m 2019)<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; T\u1ea3i ngay Ebook H\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy\u1ebft to\u00e1n Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p <span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/81411\/ebook-huong-dan-quyet-toan-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\" rel=\"nofollow noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/span><\/strong><\/em><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>7. K\u00ea khai quy\u1ebft to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/span><\/h2>\n<figure id=\"attachment_84016\" aria-describedby=\"caption-attachment-84016\" style=\"width: 1430px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-84016\" src=\"\/wp-content\/uploads\/2023\/02\/Hinh-2-Ke-khai-quyet-toan-va-nop-thue-thu-nhap-ca-nhan.jpg\" alt=\"\" width=\"1430\" height=\"953\" srcset=\"\/wp-content\/uploads\/2023\/02\/Hinh-2-Ke-khai-quyet-toan-va-nop-thue-thu-nhap-ca-nhan.jpg 1430w, \/wp-content\/uploads\/2023\/02\/Hinh-2-Ke-khai-quyet-toan-va-nop-thue-thu-nhap-ca-nhan-500x333.jpg 500w, \/wp-content\/uploads\/2023\/02\/Hinh-2-Ke-khai-quyet-toan-va-nop-thue-thu-nhap-ca-nhan-1024x682.jpg 1024w, \/wp-content\/uploads\/2023\/02\/Hinh-2-Ke-khai-quyet-toan-va-nop-thue-thu-nhap-ca-nhan-768x512.jpg 768w\" sizes=\"(max-width: 1430px) 100vw, 1430px\" \/><figcaption id=\"caption-attachment-84016\" class=\"wp-caption-text\">H\u00ecnh 2: K\u00ea khai quy\u1ebft to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f9ng v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNDN th\u00ec TNCN c\u0169ng l\u00e0 m\u1ed9t s\u1eafc thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n. N\u1ebfu doanh nghi\u1ec7p trong n\u0103m c\u00f3 ph\u00e1t sinh chi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu nh\u01b0 khi quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u00e0 c\u00f3 ph\u00e1t sinh thu\u1ebf TNCN th\u00ec doanh nghi\u1ec7p c\u0169ng ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf TNCN ph\u00e1t sinh n\u1ebfu c\u00f3, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf tr\u00f9ng v\u1edbi th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN b\u00ean tr\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 ph\u00e1p l\u00fd theo \u0110i\u1ec1u 44 v\u00e0 \u0110i\u1ec1u 55, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/QH14 n\u0103m 2019)<\/span><\/i><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>8. C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c c\u1ea7n quy\u1ebft to\u00e1n\u00a0<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Thu\u1ebf t\u00e0i nguy\u00ean:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ed9t trong c\u00e1c s\u1eafc thu\u1ebf kh\u00e1c ph\u1ea3i quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m l\u00e0 thu\u1ebf t\u00e0i nguy\u00ean. N\u1ebfu c\u00f3 khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p k\u00ea khai n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean theo m\u1eabu s\u1ed1 01\/TAIN v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean theo m\u1eabu s\u1ed1 02\/TAIN. Th\u1eddi h\u1ea1n k\u00ea khai c\u0169ng l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf t\u00e0i nguy\u00ean ph\u00e1t sinh n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean:\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi t\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean theo th\u00e1ng: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo (c\u1ee5 th\u1ebf 22\/01\/2024 l\u00e0 k\u00ea khai thu\u1ebf t\u00e0i nguy\u00ean c\u1ee7a th\u00e1ng 12 n\u0103m 2023 &#8211; Do 20\/01\/2024 tr\u00f9ng v\u00e0o T7).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean n\u0103m: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i), k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0<\/span><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 ph\u00e1p l\u00fd theo \u0110i\u1ec1u 44 v\u00e0 \u0110i\u1ec1u 55, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/QH14 n\u0103m 2019 v\u00e0 c\u0103n c\u1ee9 theo \u0110i\u1ec1u 3, Lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean s\u1ed1 45\/2009\/QH12 n\u0103m 2009)<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; T\u00ecm hi\u1ec3u th\u00eam: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/73135\/cach-ke-khai-tinh-nop-thue-tai-nguyen\/\" target=\"_blank\" rel=\"nofollow noopener\">Thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 c\u00e1ch k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:\u00a0<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1, kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00ec ph\u1ea3i k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TT\u0110B.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 k\u00ea khai l\u00e0 t\u1edd khai thu\u1ebf TT\u0110B theo m\u1eabu s\u1ed1 01\/TT\u0110B v\u00e0 b\u1ea3ng x\u00e1c \u0111\u1ecbnh thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb m\u1eabu s\u1ed1 01-1\/TT\u0110B.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf:\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u1ef3 k\u00ea khai th\u00e1ng: ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 20 th\u00e1ng sau ho\u1eb7c theo t\u1eebng l\u1ea7n ph\u00e1t sinh trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua \u0111\u1ec3 xu\u1ea5t kh\u1ea9u nh\u01b0ng \u0111\u01b0\u1ee3c b\u00e1n trong n\u01b0\u1edbc).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">K\u00ea khai quy\u1ebft to\u00e1n <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/17194\/hieu-ve-thue-tieu-thu-dac-biet-tu-a-den-z\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/a><\/span><span style=\"font-weight: 400;\"> n\u0103m cho c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 60 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y 31\/12 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n thu\u1ebf.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd: N\u0103m quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng n\u0103m quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec v\u1eabn ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TT\u0110B theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 ph\u00e1p l\u00fd theo \u0110i\u1ec1u 44 v\u00e0 \u0110i\u1ec1u 55, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/QH14 n\u0103m 2019 v\u00e0 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2008 (s\u1eeda \u0111\u1ed5i 2014) v\u00e0 kho\u1ea3n 2 Ngh\u1ecb \u0111\u1ecbnh 108\/2015\/N\u0110-CP)<\/span><\/i><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>9. T\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi 2023 v\u00e0 k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u1ea7u n\u0103m<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Song song v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh cho doanh nghi\u1ec7p c\u1ee7a n\u0103m 2023 th\u00ec doanh nghi\u1ec7p c\u0169ng c\u1ea7n t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi t\u1ea1i ng\u00e0y 01\/01\/2024 \u0111\u1ec3 b\u1eaft \u0111\u1ea7u ghi nh\u1eadn k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh cho n\u0103m 2024.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi tr\u00ean ph\u1ea7n m\u1ec1m MISA AMIS s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng r\u1ea5t nhanh ch\u00f3ng v\u00e0 ti\u1ec7n l\u1ee3i. N\u1ebfu so v\u1edbi c\u00e1ch l\u00e0m th\u1ee7 c\u00f4ng th\u00f4ng th\u01b0\u1eddng, vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m s\u1ebd gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f3, tr\u00e1nh m\u1ea5t nhi\u1ec1u th\u1eddi gian nh\u01b0 t\u00ednh to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p, ph\u00e2n b\u1ed5 kh\u1ea5u hao hay c\u00e1c c\u00f4ng vi\u1ec7c l\u1eb7p \u0111i l\u1eb7p l\u1ea1i nh\u01b0 nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb\u2026 Kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c m\u00f9a cu\u1ed1i n\u0103m nh\u1edd th\u1ebf m\u00e0 nh\u1eb9 g\u00e1nh h\u01a1n r\u1ea5t nhi\u1ec1u, gi\u1ea3m b\u1edbt \u00e1p l\u1ef1c cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. \u0110i\u1ec3n h\u00ecnh l\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA AMIS c\u00f3 nh\u1eefng t\u00ednh n\u0103ng \u01b0u vi\u1ec7t h\u1ed7 tr\u1ee3 r\u1ea5t t\u1ed1t cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Do v\u1eady, l\u1eddi khuy\u00ean cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u00ean \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1eeb s\u1edbm \u0111\u1ec3 ghi ch\u00e9p th\u00f4ng tin k\u1ebf to\u00e1n s\u1ebd gi\u00fap chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u1eeb \u0111\u1ea7u, \u0111\u1eb7c bi\u1ec7t khi \u00e1p d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 MISA, n\u1ebfu nh\u1eadp li\u1ec7u c\u00e1c d\u1eef li\u1ec7u t\u1eeb s\u1edbm l\u00ean ph\u1ea7n m\u1ec1m, sau n\u00e0y c\u0169ng ti\u1ec7n h\u01a1n cho vi\u1ec7c l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 l\u00ean b\u00e1o c\u00e1o th\u1ed1ng k\u00ea qu\u1ea3n tr\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd: Sau khi \u0111\u00e3 t\u1ea1o \u0111\u01b0\u1ee3c c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u1edbi t\u1eeb n\u0103m tr\u01b0\u1edbc th\u00ec doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i \u0111\u1ea7u n\u0103m (n\u1ebfu c\u00f3) v\u1ec1 t\u00e0i kho\u1ea3n 4211-\u201cL\u1ee3i nhu\u1eadn ch\u01b0a ph\u1ed1i n\u0103m tr\u01b0\u1edbc\u201d v\u00ec s\u1ed1 d\u01b0 l\u1ee3i nhu\u1eadn n\u0103m tr\u01b0\u1edbc \u0111ang \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean t\u00e0i kho\u1ea3n 4212 \u201cL\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay\u201d c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2023.<\/span><\/p>\n<blockquote><p>&gt;&gt; Xem Th\u00eam: <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/120114\/quyet-toan-thue\/\">Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec<\/a><\/strong><\/span>? Quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n<\/p><\/blockquote>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>10. K\u00ea khai thu\u1ebf GTGT, TNCN n\u0103m 2024<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c k\u00ea khai \u0111\u1ecbnh k\u1ef3 c\u00e1c s\u1eafc thu\u1ebf hay ph\u00e1t sinh nh\u01b0 thu\u1ebf GTGT, thu\u1ebf TNCN l\u00e0 m\u1ed9t \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c kh\u00f4ng th\u1ec3 thi\u1ebfu. Th\u1eddi h\u1ea1n k\u00ea khai c\u00e1c s\u1eafc thu\u1ebf GTGT, TNCN trong n\u0103m 2024 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf GTGT c\u00f3 th\u1ec3 k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd. N\u1ebfu doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc tr\u00ean 50 t\u1ef7 th\u00ec b\u1eaft bu\u1ed9c k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng. Th\u1eddi h\u1ea1n k\u00ea khai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng sau n\u1ebfu k\u00ea khai theo th\u00e1ng. Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp sau qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf TNCN \u0111\u01b0\u1ee3c k\u00ea khai c\u00f9ng v\u1edbi thu\u1ebf GTGT nh\u01b0 n\u00eau tr\u00ean.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ee5 th\u1ec3, th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf GTGT v\u00e0 TNCN c\u1ee7a th\u00e1ng 1\/2024 l\u00e0 ng\u00e0y 20\/02\/2024 ho\u1eb7c k\u00ea khai cho qu\u00fd 1\/2024 l\u00e0 ng\u00e0y 02\/05\/2024 (tr\u00f9ng ng\u00e0y ngh\u1ec9 30\/04 n\u00ean gia h\u1ea1n \u0111\u1ebfn 02\/05\/2024).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 ph\u00e1p l\u00fd theo \u0110i\u1ec1u 44 v\u00e0 \u0110i\u1ec1u 55, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/QH14 n\u0103m 2019)<\/span><\/i><span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>11. Tr\u00edch n\u1ed9p c\u00e1c kho\u1ea3n b\u1eaft bu\u1ed9c v\u1ec1 BHYT, BHXH, BHTN, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u00edch n\u1ed9p ti\u1ec1n BHXH, BHYT, BHTN b\u1eaft bu\u1ed9c:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u00edch ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT) v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN) b\u1eaft bu\u1ed9c cho th\u00e1ng 01\/2024 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p tr\u00edch t\u1eeb ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng theo m\u1ee9c quy \u0111\u1ecbnh\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng: chuy\u1ec3n c\u00f9ng m\u1ed9t l\u00fac ti\u1ec1n tr\u00edch \u0111\u00f3ng BHXH, BHYT, BHTN c\u1ee7a t\u1ea5t c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o t\u00e0i kho\u1ea3n chuy\u00ean thu c\u1ee7a c\u01a1 quan BHXH m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng ho\u1eb7c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1eddi h\u1ea1n \u0111\u00f3ng: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01\/2024 (tr\u1eeb doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">(C\u0103n c\u1ee9 \u0110i\u1ec1u 7, \u0110i\u1ec1u 16, kho\u1ea3n 1 \u0110i\u1ec1u 17 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 19 Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH n\u0103m 2017. \u00a0<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u00edch n\u1ed9p kinh ph\u00ed C\u00f4ng \u0111o\u00e0n:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP, doanh nghi\u1ec7p tr\u00edch n\u1ed9p kinh ph\u00ed C\u00f4ng \u0111o\u00e0n cho th\u00e1ng 01\/2024 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p \u0111\u00f3ng kinh ph\u00ed C\u00f4ng \u0111o\u00e0n m\u1ed7i th\u00e1ng m\u1ed9t l\u1ea7n c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, t\u1ee9c l\u00e0 c\u0169ng s\u1ebd \u0111\u00f3ng ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y 31\/01\/2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1ee9c tr\u00edch \u0111\u00f3ng kinh ph\u00ed C\u00f4ng \u0111o\u00e0n: b\u1eb1ng 2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">MISA AMIS hy v\u1ecdng r\u1eb1ng qua b\u00e0i vi\u1ebft n\u00e0y c\u00e1c b\u1ea1n k\u1ebf to\u00e1n \u0111\u00e3 n\u1eafm \u0111\u01b0\u1ee3c nh\u1eefng c\u00f4ng vi\u1ec7c m\u00ecnh c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n v\u00e0o giai \u0111o\u1ea1n 3 th\u00e1ng \u0111\u1ea7u n\u0103m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang, \u0111\u1ee7, k\u1ecbp th\u1eddi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh t\u1ed5ng h\u1ee3p c\u00e1c ki\u1ebfn th\u1ee9c h\u1eefu \u00edch v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p d\u1ec5 d\u00e0ng t\u00ecm hi\u1ec3u trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c, MISA \u0111\u1ed3ng th\u1eddi ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u00e3y \u0111\u0103ng k\u00fd <\/span><span style=\"color: #0000ff;\"><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a><\/span> <span style=\"color: #000000;\">MISA AMIS<\/span><\/span><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 th\u1ef1c t\u1ebf tr\u1ea3i nghi\u1ec7m m\u1ed9t gi\u1ea3i ph\u00e1p v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p xu\u1ea5t ho\u00e1 \u0111\u01a1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p l\u1ea5y s\u1ed5 ph\u1ee5, \u0111\u1ed1i chi\u1ebfu v\u00e0 chuy\u1ec3n ti\u1ec1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ed5ng mTax cho ph\u00e9p n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1\u2026<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Tham kh\u1ea3o ngay b\u1ea3n <\/span><span style=\"font-weight: 400;\">demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><span style=\"font-weight: 400;\"> d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 h\u01a1n!\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: center;\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=cong-viec-ke-toan-can-lam-dau-nam-2023&amp;term=act_tttrang\">\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            <\/a><\/p><\/p>\n<p style=\"text-align: right;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi t\u1ed5ng h\u1ee3p: Ng\u01b0\u1eddi y\u00eau k\u1ebf to\u00e1n<\/span><\/em><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_84011\" class=\"pvc_stats total_only  \" data-element-id=\"84011\" style=\"\"><i class=\"pvc-stats-icon medium\" 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