{"id":12044,"date":"2015-09-01T03:42:39","date_gmt":"2015-09-01T03:42:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12044"},"modified":"2015-10-01T00:12:10","modified_gmt":"2015-10-01T00:12:10","slug":"bao-cao-tai-chinh-lam-sai-cua-cac-nam-truoc-co-duoc-nop-lai-va-co-bi-phat-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12044","title":{"rendered":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m sai c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i v\u00e0 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?"},"content":{"rendered":"

\"B\u00e1o<\/h2>\n

V\u00ec l\u00fd do n\u00e0o \u0111\u00f3 m\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f3 sai s\u00f3t, v\u1eady c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m sai c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc kh\u00f4ng? C\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m sai?B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y k\u1ebf to\u00e1n Centax<\/strong> <\/a>xin chia s\u1ebb v\u1edbi b\u1ea1n C\u00f4ng v\u0103n m\u1edbi nh\u1ea5t h\u01b0\u1edbng d\u1eabn gi\u1ea3i quy\u1ebft tr\u01b0\u1eddng h\u1ee3p tr\u00ean.<\/span><\/p>\n

T\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/span><\/p>\n

C\u00f4ng ty A do thu\u00ea nh\u00e2n vi\u00ean k\u1ebf to\u00e1n tr\u01b0\u1edbc do s\u01a1 su\u1ea5t\u00a0n\u00ean l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb n\u0103m 2010 – 2014 b\u1ecb sai s\u00f3t nhi\u1ec1u. Hi\u1ec7n t\u1ea1i, b\u00ean c\u00f4ng ty A mu\u1ed1n n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb n\u0103m 2010 \u2013 2014 c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng? C\u00f4ng ty A \u0111\u00e3 \u0111\u0103ng k\u00fd khai thu\u1ebf qua m\u1ea1ng th\u00ec h\u1ed3 s\u01a1 n\u1ed9p b\u1ed5 sung c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p qua m\u1ea1ng kh\u00f4ng?<\/span><\/p>\n

Theo quy \u0111\u1ecbnh,\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00e1c n\u0103m tr\u01b0\u1edbc c\u1ee7a C\u00f4ng ty A b\u1ecb sai s\u00f3t th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung. H\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o b\u1ea5t k\u1ef3 ng\u00e0y l\u00e0m vi\u1ec7c n\u00e0o, kh\u00f4ng ph\u1ee5 thu\u1ed9c th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a l\u1ea7n ti\u1ebfp theo nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

N\u1ebfu trong qu\u00e1 tr\u00ecnh khai b\u1ed5 sung, c\u00f3 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh, th\u00ec c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n b\u1ecb x\u1eed ph\u1ea1t theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 105\/2014\/N\u0110-CP, c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC<\/span><\/p>\n

N\u1ebfu trong qu\u00e1 tr\u00ecnh khai b\u1ed5 sung, l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u00ec c\u00f4ng ty A ph\u1ea3i n\u1ed9p truy thu c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a c\u00e1c kho\u1ea3n thu\u1ebf\u00a0\u0111\u00f3 ( N\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f4ng ty A \u0111\u00e3 \u0111\u0103ng k\u00fd khai thu\u1ebf qua m\u1ea1ng th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p t\u1edd khai qua m\u1ea1ng v\u00e0 th\u1ef1c hi\u1ec7n tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eeb.<\/span><\/p>\n

Ng\u00e0y 05\/08\/2015 C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i v\u1eeba c\u00f3 C\u00f4ng v\u0103n s\u1ed1 51140\/CT – HTr<\/strong> <\/a>h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p tr\u00ean nh\u01b0 sau:<\/span><\/p>\n

\"B\u00e1o<\/span><\/p>\n

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L\u01b0u\u00a0\u00fd : Vi\u1ec7c l\u00e0m l\u1ea1i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai s\u00f3t c\u1ee7a c\u00e1c n\u0103m, ch\u1ec9 ph\u1ee5c v\u1ee5 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf\u00a0<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/p>\n

C\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i t\u1edd khai thu\u1ebf khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p kh\u00f4ng?<\/a><\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o thu\u1ebf n\u0103m 2015 m\u1edbi nh\u1ea5t.<\/a><\/span><\/p>\n

K\u1ef9 n\u0103ng ki\u1ec3m tra nhanh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/a><\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u00f4ng?<\/a><\/span><\/p>\n

Quy tr\u00ecnh lu\u00e2n chuy\u1ec3n v\u00e0 ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo TT 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

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B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m sai c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i v\u00e0 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i c\u00e2u tr\u1ea3 l\u1eddi trong b\u00e0i vi\u1ebft sau<\/p>\n","protected":false},"author":7,"featured_media":12093,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1463],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12044"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12044"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12044\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12093"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12044"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}