{"id":12376,"date":"2015-09-05T02:34:56","date_gmt":"2015-09-05T02:34:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12376"},"modified":"2016-05-09T08:13:23","modified_gmt":"2016-05-09T08:13:23","slug":"xu-ly-khi-doanh-nghiep-tinh-va-nop-thua-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12376","title":{"rendered":"X\u1eed l\u00fd khi doanh nghi\u1ec7p t\u00ednh v\u00e0 n\u1ed9p th\u1eeba thu\u1ebf"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-12438\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/X\u1eed-l\u00fd-khi-doanh-nghi\u1ec7p-t\u00ednh-v\u00e0-n\u1ed9p-th\u1eeba-thu\u1ebf-300x164.jpg\" alt=\"X\u1eed l\u00fd khi doanh nghi\u1ec7p t\u00ednh v\u00e0 n\u1ed9p th\u1eeba thu\u1ebf\" width=\"300\" height=\"164\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/X\u1eed-l\u00fd-khi-doanh-nghi\u1ec7p-t\u00ednh-v\u00e0-n\u1ed9p-th\u1eeba-thu\u1ebf-300x164.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/X\u1eed-l\u00fd-khi-doanh-nghi\u1ec7p-t\u00ednh-v\u00e0-n\u1ed9p-th\u1eeba-thu\u1ebf.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi t\u1ea1m t\u00ednh thu\u1ebf TNDN h\u00e0ng qu\u00fd, ho\u1eb7c khi t\u00ednh thu\u1ebf GTGT c\u00f3 th\u1ec3 d\u1eabn t\u1edbi t\u00ednh th\u1eeba s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. N\u1ebfu t\u00ednh th\u1eeba s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u00ec c\u1ea7n x\u1eed l\u00fd th\u1ebf n\u00e0o? <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n c\u00e1ch x\u1eed l\u00fd khi doanh nghi\u1ec7p n\u1ed9p th\u1eeba thu\u1ebf<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 33 Kho\u1ea3n 1 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t \u00a0n\u1ed9p th\u1eeba\u00a0nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>\u201ca) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf (ti\u1ec3u m\u1ee5c) quy \u0111\u1ecbnh c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) n\u0103m t\u00ednh t\u1eeb ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba khi c\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf.\u201d<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Theo quy \u0111\u1ecbnh tr\u00ean, ti\u1ec1n thu\u1ebf n\u1ed9p \u0111\u01b0\u1ee3c coi l\u00e0 n\u1ed9p th\u1eeba khi:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi t\u1eebng s\u1eafc thu\u1ebf\u00a0trong th\u1eddi h\u1ea1n 10 n\u0103m t\u00ednh t\u1eeb ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 n\u1ed9p th\u1eeba, n\u1ebfu sau k\u1ef3 k\u00ea khai thu\u1ebf ( th\u00e1ng, qu\u00fd) c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf TNDN, thu\u1ebf TNCN\u00a0ph\u1ea3i quy\u1ebft to\u00e1n n\u0103m, n\u00ean ch\u1ec9 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba khi c\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. C\u00e1ch gi\u1ea3i quy\u1ebft khi t\u00ednh th\u1eeba thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. Thu\u1ebf GTGT<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf GTGT k\u00ea khai kh\u1ea5u tr\u1eeb theo th\u00e1ng, qu\u00fd.\u00a0Cu\u1ed1i k\u1ef3, sau khi k\u00ea khai thu\u1ebf, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o t\u1edd khai \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p khai sai, khai s\u00f3t, d\u1eabn t\u1edbi t\u00ednh th\u1eeba s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp l\u1ea1i t\u1edd khai thu\u1ebf GTGT, n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n k\u00ea khai c\u1ee7a k\u1ef3 k\u00ea khai t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp t\u1edd khai b\u1ed5 sung, n\u1ebfu \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n k\u00ea khai c\u1ee7a k\u1ef3 k\u00ea khai t\u00ednh thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 vi\u1ec7c k\u00ea khai b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-cach-ke-khai-bo-sung-dieu-chinh-thue-gia-tri-gia-tang\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. Thu\u1ebf TNCN v\u00e0 thu\u1ebf TNDN<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf TNCN v\u00e0 thu\u1ebf TNDN l\u00e0 hai lo\u1ea1i thu\u1ebf ph\u1ea3i quy\u1ebft to\u00e1n v\u00e0o cu\u1ed1i n\u0103m. Trong n\u0103m, khi n\u1ed9p thu\u1ebf ch\u1ec9 l\u00e0 t\u1ea1m n\u1ed9p, ho\u1eb7c t\u1ea1m kh\u1ea5u tr\u1eeb n\u1ed9p thu\u1ebf. Cu\u1ed1i n\u0103m,\u00a0c\u0103n c\u1ee9 v\u00e0o s\u1ed1 quy\u1ebft to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf, k\u00ea khai thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3. C\u00e1ch gi\u1ea3i quy\u1ebft khi n\u1ed9p th\u1eeba thu\u1ebf<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 33 Kho\u1ea3n 2 <strong>Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch gi\u1ea3i quy\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo th\u1ee9 t\u1ef1 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>\u201ca) B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00f9ng lo\u1ea1i thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>b) B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf (ti\u1ec3u m\u1ee5c) quy \u0111\u1ecbnh c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 06 (s\u00e1u) th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p ti\u1ebfp theo th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y sau khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y m\u00e0 v\u1eabn c\u00f2n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng VII Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec :<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eeba c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n thu\u1ebf ph\u00e1t sinh, ti\u1ec1n ph\u1ea1t th\u00ec ph\u1ea3i ghi r\u00f5 tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n, c\u00e1c kho\u1ea3n n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch l\u00e0 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p&#8230; theo th\u1ee9 t\u1ef1 thanh to\u00e1n c\u00e1c kho\u1ea3n nh\u01b0 sau:<\/span>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n thu\u1ebf n\u1ee3;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n thu\u1ebf truy thu;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n ch\u1eadm n\u1ed9p;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n thu\u1ebf ph\u00e1t sinh;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi \u0111\u00e3 b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n n\u1ed9p ng\u00e2n s\u00e1ch nh\u01b0 tr\u00ean, m\u00e0 s\u1ed1 thu\u1ebf n\u1ed9p v\u1eabn c\u00f2n th\u1eeba th\u00ec s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba c\u1ee7a s\u1eafc thu\u1ebf n\u00e0o s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u1ee7a s\u1eafc thu\u1ebf \u0111\u00f3 c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu qu\u00e1 06 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p ti\u1ebfp theo.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba sau khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh tr\u00ean m\u00e0 v\u1eabn c\u00f2n th\u1eeba s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Do c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi nhau, b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p&#8230;n\u00ean khi l\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f3 th\u1ec3 v\u1eeba d\u01b0 n\u1ee3\u00a0TK 133 v\u00e0 d\u01b0 c\u00f3 ho\u1eb7c d\u01b0 n\u1ee3 TK 333. Ho\u1eb7c TK 333 c\u00f3 th\u1ec3 v\u1eeba d\u01b0 n\u1ee3, v\u1eeba d\u01b0 c\u00f3.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u00ean m\u1edf TK chi ti\u1ebft c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u1ec3 ti\u1ec7n theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba.<\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ec3 c\u00e1c b\u1ea1n n\u1eafm chi ti\u1ebft\u00a0qui \u0111\u1ecbnh lu\u1eadt k\u1ebf to\u00e1n v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n,h\u00e3y tham gia ngay kho\u00e1 h\u1ecdc th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i Centax, c\u00e1c b\u1ea1n tham gia kho\u00e1 h\u1ecdc s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n Centax v\u1edbi nhi\u1ec1u n\u0103m kinh nghi\u1ec7m, h\u01b0\u1edbng d\u1eabn t\u1eadn t\u00ecnh, chu \u0111\u00e1o, chi ph\u00ed cho kho\u00e1 h\u1ecdc r\u1ea5t th\u1ea5p. Chi ti\u1ebft kho\u00e1 h\u1ecdc m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<span style=\"font-size: 14pt; color: #0000ff;\"><strong>&gt;&gt;&gt;<a style=\"color: #0000ff;\" href=\"https:\/\/centax.dsoftware.vn\/thong-bao-tuyen-sinh-khoa-hoc-thuc-hanh-ke-toan-tong-hop\/\">T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-tu-2015-ke-khai-dieu-chinh-doi-voi-nhung-hoa-don-tren-20-trieu-da-ke-khai-khau-tru-thue-nhung-thanh-toan-bang-tien-mat\/\">H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-tu-2015-ke-khai-dieu-chinh-doi-voi-nhung-hoa-don-tren-20-trieu-da-ke-khai-khau-tru-thue-nhung-thanh-toan-bang-tien-mat\/\">Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-chi-phi-thue-tndn-tk-821\/\">C\u00e1ch h\u1ea1ch to\u00e1n Chi ph\u00ed thu\u1ebf TNDN \u2013 TK 821<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/doanh-nghiep-duoc-phep-lo-trong-bao-nhieu-nam\/\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 trong bao nhi\u00eau n\u0103m?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-chi-phi-thue-thu-nhap-doanh-nghiep-theo-thong-tu-2002014tt-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-thue-tndn-tam-nop-va-sau-khi-quyet-toan\/\">H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 sau khi Quy\u1ebft to\u00e1n<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1ch X\u1eed l\u00fd khi doanh nghi\u1ec7p t\u00ednh v\u00e0 n\u1ed9p th\u1eeba thu\u1ebf c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, m\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":12570,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1538],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12376"}],"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=12376"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12376\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12570"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12376"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}