{"id":13034,"date":"2015-09-10T10:30:18","date_gmt":"2015-09-10T10:30:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13034"},"modified":"2015-09-14T00:12:49","modified_gmt":"2015-09-14T00:12:49","slug":"cach-sap-xep-va-luu-tru-ho-so-chung-tu-ke-toan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13034","title":{"rendered":"C\u00e1ch s\u1eafp x\u1ebfp v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n thu\u1ebf"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"  wp-image-13040 alignright\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/dich-vu-lam-ke-toan-20.jpg\" alt=\"C\u00e1ch s\u1eafp x\u1ebfp v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n thu\u1ebf_1\" width=\"285\" height=\"205\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/dich-vu-lam-ke-toan-20.jpg 600w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/dich-vu-lam-ke-toan-20-300x216.jpg 300w\" sizes=\"(max-width: 285px) 100vw, 285px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00f9y v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb c\u0169ng nh\u01b0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u00e0 k\u1ebf to\u00e1n c\u00f3 nh\u1eefng c\u00e1ch s\u1eafp x\u1ebfp, l\u01b0u tr\u1eef h\u1ec7 th\u1ed1ng kh\u00e1c nhau. S\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb l\u00e0 c\u00f4ng vi\u1ec7c quan tr\u1ecdng v\u00e0 c\u1ea7n thi\u1ebft c\u1ee7a ng\u01b0\u1eddi k\u1ebf to\u00e1n. Nh\u01b0ng l\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 s\u1eafp x\u1ebfp m\u1ed9t c\u00e1ch khoa h\u1ecdc, h\u1ee3p l\u00fd th\u00ec kh\u00f4ng ph\u1ea3i ai c\u0169ng l\u00e0m \u0111\u01b0\u1ee3c. <strong><a href=\"https:\/\/centax.dsoftware.vn\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb C\u00e1ch s\u1eafp x\u1ebfp- l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n Thu\u1ebf.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tu\u1ef3 theo t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t\u00a0\u0111\u1ed9ng, tr\u00ecnh\u00a0\u0111\u1ed9 qu\u1ea3n l\u00fd, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t k\u1ef9 thu\u1eadt, ph\u1ea7n m\u1ec1m \u00a0k\u1ebf to\u00e1n s\u1eeda d\u1ee5ng&#8230; m\u1ed7i c\u00f4ng ty c\u00f3 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb kh\u00e1c nhau. Tuy nhi\u00ean c\u00e1c b\u1ea1n ph\u1ea3i tu\u00e2n th\u1ee7 nh\u1eefng nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, k\u1ebf to\u00e1n c\u1ea7n t\u1eadp h\u1ee3p, s\u1eafp x\u1ebfp\u00a0ch\u1ee9ng t\u1eeb\u00a0\u0111\u1ec1\u00a0\u0111\u01b0a v\u00e0o l\u01b0u tr\u1eef<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ch\u1ee9ng t\u1eeb l\u01b0u tr\u1eef l\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c, c\u00f3\u00a0\u0111\u1ea7y\u00a0\u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a nh\u1eefng ng\u01b0\u1eddi li\u00ean quan.\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c ph\u1ea3i l\u01b0u tr\u1eef b\u1ea3n copy c\u00f3 sao y b\u1ea3n ch\u1ec9nh\u00a0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">L\u01b0u tr\u1eef theo t\u1eebng th\u00e1ng v\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">L\u01b0u tr\u1eef theo tr\u00ecnh t\u1ef1, sao cho d\u1ec5 t\u00ecm, d\u1ec5 th\u1ea5y, d\u1ec5 ki\u1ec3m tra khi c\u1ea7n thi\u1ebft<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Sau\u00a0\u0111\u00e2y K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n m<\/span><span style=\"font-family: helvetica, arial, sans-serif;\">\u1ed9t<\/span><strong><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0C\u00e1ch s\u1eafp x\u1ebfp v\u00e0 l\u01b0u tr\u1eef h\u1ed3\u00a0s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/strong><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1. C\u00f4ng t\u00e1c s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb g\u1ed1c.<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u00fang ta c\u1ea7n s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb g\u1ed1c h\u00e0ng th\u00e1ng theo tu\u1ea7n t\u1ef1 c\u1ee7a b\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra \u0111\u00e3 in v\u00e0 n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf h\u00e0ng th\u00e1ng: B\u1eaft \u0111\u1ea7u t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 12 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh. C\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c g\u1ed3m: H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra \u0111\u01b0\u1ee3c k\u1eb9p chung v\u1edbi t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h4><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>1.1 \u0110\u1ea7u v\u00e0o:<\/strong><\/span><\/h4>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00f3a \u0111\u01a1n mua v\u00e0o (\u0111\u1ea7u v\u00e0o) ph\u1ea3i k\u1eb9p v\u1edbi phi\u1ebfu chi v\u00e0 phi\u1ebfu nh\u1eadp kho, phi\u1ebfu \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n,\u00a0k\u00e8m theo h\u1ee3p \u0111\u1ed3ng , thanh l\u00fd n\u1ebfu c\u00f3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu mua h\u00e0ng thanh to\u00e1n ch\u1eadm tr\u1ea3, ho\u1eb7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng, n\u00ean\u00a0k\u1eb9p theo ch\u1ee9ng t\u1eeb mua v\u00e0o m\u1ed9t phi\u1ebfu h\u1ea1ch to\u00e1n<\/span><\/li>\n<li>B\u1ea3ng l\u01b0\u01a1ng ph\u1ea3i k\u00e8m v\u1edbi b\u1ea3ng ch\u1ea5m c\u00f4ng, v\u00e0 c\u00f3 th\u1ec3\u00a0\u0111\u00f3ng th\u00e0nh quy\u1ec3n ri\u00eang<\/li>\n<li>C\u00e1c b\u1ea3ng ph\u00e2n b\u1ed5, c\u00e1c phi\u1ebfu k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u01b0u theo th\u00e1ng<\/li>\n<\/ul>\n<h4>1.2\u00a0\u0110\u1ea7u ra<\/h4>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n b\u00e1n ra ph\u1ea3i k\u1eb9p theo phi\u1ebfu thu n\u1ebfu b\u00e1n thu ti\u1ec1n m\u1eb7t,\u00a0\u0111\u1ed3ng th\u1eddi k\u1eb9p theo phi\u1ebfu xu\u1ea5t kho, h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh l\u00fd n\u1ebfu c\u00f3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu b\u00e1n ch\u1ecbu ph\u1ea3i k\u1eb9p phi\u1ebfu ho\u1ea1ch to\u00e1n v\u00e0 phi\u1ebfu xu\u1ea5t kho k\u00e8m theo h\u1ee3p \u0111\u1ed3ng, thanh l\u00fd n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">2. S\u1eafp x\u1ebfp b\u00e1o c\u00e1o, t\u1edd khai\u00a0n\u1ed9p c\u01a1 quan Thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai c\u1ee7a n\u0103m n\u00e0o, k\u1eb9p theo n\u0103m \u0111\u00f3. M\u1ed9t s\u1ed1 b\u00e1o c\u00e1o th\u01b0\u1eddng k\u1ef3 l\u00e0 : <\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; T\u1edd khai k\u00ea thu\u1ebf GTGT h\u00e0ng th\u00e1ng, B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, Xu\u1ea5t Nh\u1eadp Kh\u1ea9u, M\u00f4n B\u00e0i, Ti\u00eau th\u1ee5 \u0111\u1eb7c Bi\u1ec7t, b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN, h\u1ed3 s\u01a1 ho\u00e0n l\u1ea1i thu\u1ebf k\u00e8m theo c\u1ee7a t\u1eebng n\u0103m.<\/span><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ec6 TH\u1ed0NG L\u01afU TR\u1eee H\u1ed2 S\u01a0 CH\u1ee8NG T\u1eea K\u1ebe TO\u00c1N THU\u1ebe<\/span><\/strong><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-13039\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/KTthue.jpg\" alt=\"C\u00e1ch s\u1eafp x\u1ebfp v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n thu\u1ebf - \u1ea3nh 1\" width=\"674\" height=\"3394\" \/><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau\u00a0\u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mo-ta-cong-viec-cua-ke-toan-tong-hop\/\">M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/kinh-nghiem-sap-xep-ho-so-chung-tu-ke-toan-khoa-hoc-va-hop-ly\/\">Kinh nghi\u00eam s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khoa h\u1ecdc v\u00e0 h\u1ee3p l\u00fd<\/a><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tong-hop-cac-ham-excel-hay-dung-trong-ke-toan\/\">T\u1ed5ng h\u1ee3p c\u00e1c h\u00e0m Excel hay d\u00f9ng trong k\u1ebf to\u00e1n<\/a><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-nguyen-tac-ke-toan-co-ban-theo-chuan-muc-ke-toan\/\">C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-tay-tom-tat-nghiep-vu-theo-thong-tu-2002014tt-btc\/\">S\u1ed5 tay t\u00f3m t\u1eaft nghi\u1ec7p v\u1ee5 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch s\u1eafp x\u1ebfp v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n thu\u1ebf m\u1ed9t c\u00e1ch khoa h\u1ecdc, h\u1ee3p l\u00fd.  M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":13088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1626],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13034"}],"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=13034"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13034\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13088"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13034"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}