{"id":14631,"date":"2015-10-02T02:37:41","date_gmt":"2015-10-02T02:37:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14631"},"modified":"2016-02-03T09:37:14","modified_gmt":"2016-02-03T09:37:14","slug":"can-chuan-bi-gi-khi-co-quan-thue-kiem-tra-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14631","title":{"rendered":"C\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra doanh nghi\u1ec7p"},"content":{"rendered":"

\"C\u1ea7n<\/h2>\n

Nhi\u1ec1u b\u1ea1n r\u1ea5t l\u00fang t\u00fang khi c\u01a1 quan thu\u1ebf \u0111\u1ebfn ki\u1ec3m tra t\u1ea1i \u0111\u01a1n v\u1ecb. C\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0C\u1ea7n chu\u1ea9n b\u1ecb g\u00ec khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra doanh nghi\u1ec7p<\/span><\/p>\n

1. S\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb g\u1ed1c:<\/strong><\/span><\/h2>\n

– 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 \u00a0n\u1ed9p cho c\u01a1 quan thu\u1ebf h\u00e0ng th\u00e1ng: T\u01b0 th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 12 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh. 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<\/span><\/p>\n

– M\u1ed7i ch\u1ee9ng t\u1eeb ho\u1eb7c m\u1ed9t nh\u00f3m ch\u1ee9ng t\u1eeb ph\u1ea3i k\u00e8m theo<\/span><\/span><\/p>\n

H\u00f3a \u0111\u01a1n b\u00e1n ra ph\u1ea3i k\u1eb9p theo Phi\u1ebfu thu n\u1ebfu b\u00e1n ra ho\u1eb7c thu ti\u1ec1n v\u00e0o \u0111\u1ed3ng th\u1eddi k\u1eb9p th\u00eam phi\u1ebfu xu\u1ea5t kho, k\u1eb9p theo h\u1ee3p \u0111\u1ed3ng v\u00e0 thanh l\u00fd n\u1ebfu c\u00f3. N\u1ebfu h\u00f3a \u0111\u01a1n ch\u01b0a thanh to\u00e1n th\u00ec ph\u1ea3i k\u1eb9p phi\u1ebfu k\u1ebf to\u00e1n (Phi\u1ebfu h\u1ea1ch to\u00e1n) thay cho phi\u1ebfu thu.<\/span><\/p>\n

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 k\u00e8m theo h\u1ee3p \u0111\u1ed3ng , thanh l\u00fd n\u1ebfu c\u00f3.<\/span><\/p>\n

T\u1ea5t c\u1ea3 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd theo ch\u1ee9c danh.<\/span><\/p>\n

– K\u1eb9p ri\u00eang ch\u1ee9ng t\u1eeb c\u1ee7a t\u1eebng th\u00e1ng, m\u1ed7i th\u00e1ng m\u1ed9t t\u1eadp c\u00f3 b\u00eca \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n

2. B<\/strong>\u00e1o c\u00e1o thu\u1ebf :<\/span><\/h2>\n

Ki\u1ec3m tra l\u1ea1i xem c\u00e1c b\u00e1o c\u00e1o thu\u1ebf \u0111\u00e3 \u0111\u00fang, chu\u1ea9n ch\u1ec9 ch\u01b0a ? N\u1ebfu ch\u01b0a th\u00ec l\u00e0m b\u00e1o c\u00e1o \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung. Khi Thu\u1ebf \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 thanh tra, ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf NNT th\u00ec kh\u00f4ng c\u00f2n \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung \u0111\u01b0\u1ee3c n\u1eefa.\u00a0<\/span><\/p>\n

1.1\u00a0 V\u1edbi thu\u1ebf GTGT : <\/strong><\/span><\/p>\n

S\u1eafp x\u1ebfp theo t\u1eebng th\u00e1ng, t\u1eebng n\u0103m.\u00a0\u0110\u1ed1i chi\u1ebfu s\u1ed5 1331 c\u1ee7a n\u0103m \u0111\u00f3 v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec l\u1eadp file word gi\u1ea3i tr\u00ecnh s\u1eb5n. Ki\u1ec3m tra c\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT ch\u01b0a , c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\u00a0ch\u01b0a nh\u01b0:\u00a0UNC chuy\u1ec3n kho\u1ea3n ? Bi\u00ean B\u1ea3n \u0111\u1ed1i chi\u1ebfu, b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ? H\u1ee3p \u0110\u1ed3ng Kinh T\u1ebf\/Mua B\u00e1n- quy \u0111\u1ecbnh r\u00f5 \u0111i\u1ec1u kho\u1ea3n tr\u1ea3 ch\u1eadm.(L\u00e0m file m\u1ec1m excel ki\u1ec3m tra, ghi r\u00f5 t\u00ecnh tr\u1ea1ng thanh to\u00e1n c\u1ee7a t\u1eebng ho\u00e1 \u0111\u01a1n tr\u00ean 20 tr)<\/span><\/p>\n

\u0110\u1ec3 l\u00e0m\u00a0file m\u1ec1m theo d\u00f5i thanh to\u00e1n\u00a0qua ng\u00e2n h\u00e0ng, b\u1ea1n n\u00ean l\u00e0m file excel k\u1ebft xu\u1ea5t t\u1eeb HTKK v\u00e0 tr\u1ed9n 12 th\u00e1ng v\u1edbi nhau, sau \u0111\u00f3 \u0111\u1eb7t m\u00e3 cho t\u1eebng nh\u00e0 cung c\u1ea5p sao cho m\u00e3 NCC \u1edf file n\u00e0y v\u00e0\u00a0m\u00e3 NCC \u1edf file khai thu\u1ebf v\u1eeba k\u1ebft xu\u1ea5t l\u00e0 tr\u00f9ng nhau, d\u00f9ng h\u00e0m subtotal <\/a>v\u00e0 Vlookup<\/a> \u0111\u1ec3 l\u00e0m cho nhanh.<\/span><\/p>\n

1.2 V\u1edbi t\u1edd khai Quy\u1ebft To\u00e1n Thu\u1ebf TNDN : <\/strong><\/span><\/p>\n

Ki\u1ec3m tra Doanh Thu\/Chi Ph\u00ed tr\u00ean T\u1edd Khai Thu\u1ebf \u0111\u00e3 kh\u1edbp\u00a0v\u1edbi s\u1ed5 s\u00e1ch ch\u01b0a ? Ch\u00eanh l\u1ec7ch gi\u1eefa L\u1ee3i nhu\u1eadn\u00a0k\u1ebf to\u00e1n v\u00e0 L\u1ee3i nhu\u1eadn\u00a0Thu\u1ebf \u00a0n\u1ebfu c\u00f3\u00a0c\u0169ng ph\u1ea3i gi\u1ea3i tr\u00ecnh s\u1eb5n tr\u00ean file word.<\/span><\/p>\n

C\u1ea7n\u00a0so\u00e1t x\u00e9t l\u1ea1i c\u00e1c kho\u1ea3n chi ph\u00ed, t\u1ef1 khoanh v\u00f9ng xem nh\u1eefng chi ph\u00ed n\u00e0o c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb lo\u1ea1i, r\u1ee7i ro l\u1edbn nh\u1ea5t (l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo Lu\u1eadt thu\u1ebf TNDN..) v\u00ed d\u1ee5 : Chi ph\u00ed nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c \u0111\u00e3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u01b0a (Quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i c\u00f4ng t\u00e1c, gi\u1ea5y \u0111i \u0111\u01b0\u1eddng, cu\u1ed1ng v\u00e9 m\u00e1y bay,h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.) ; chi ph\u00ed \u0103n u\u1ed1ng, ti\u1ebfp kh\u00e1ch, qu\u1ea3ng c\u00e1o…c\u00f3 b\u1ecb v\u01b0\u1ee3t t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf theo quy \u0111\u1ecbnh hay kh\u00f4ng ? Chi ph\u00ed l\u01b0\u01a1ng, c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng\/gi\u1ea3m l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy\u1ebft \u0111\u1ecbnh ph\u1ee5 c\u1ea5p…, c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc, ch\u1edd ph\u00e2n b\u1ed5, kh\u1ea5u hao TSC\u0110, gi\u00e1 v\u1ed1n…<\/span><\/p>\n

1.3 V\u1edbi t\u1edd khai QT Thu\u1ebf TNCN : <\/strong><\/span><\/p>\n

Ki\u1ec3m tra xem s\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean T\u1edd khai\u00a0Thu\u1ebf TNCN ch\u01b0a (Ph\u1ea7n Thu Nh\u1eadp Ch\u1ecbu Thu\u1ebf)? Danh s\u00e1ch, t\u00ean tu\u1ed5i \u0111\u00e3 kh\u1edbp gi\u1eefa b\u1ea3ng l\u01b0\u01a1ng v\u1edbi t\u00ean tu\u1ed5i tr\u00ean t\u1edd khai Quy\u1ebft to\u00e1n<\/span>\u00a0Thu\u1ebf TNCN ch\u01b0a ? Ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng xe \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a ? C\u00e1c kho\u1ea3n thu nh\u1eadp + ph\u1ee5 c\u1ea5p tr\u00ean b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong HDLD ch\u01b0a ? N\u1ebfu ch\u01b0a ph\u1ea3i l\u00e0m ph\u1ee5 l\u1ee5c HDLD, ho\u1eb7c quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng\u00a0\u0111\u01b0a h\u1ebft c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p v\u00e0 thu nh\u1eadp ngo\u00e0i l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0o trong HDLD, ho\u1eb7c quy ch\u1ebf nh\u01b0:\u00a0L\u01b0\u01a1ng bao nhi\u00eau \u0111\/th\u00e1ng ? ph\u1ee5 c\u1ea5p A bn \u0111\/th\u00e1ng ? ph\u1ee5 c\u1ea5p B \u0111\u1ed3ng\/th\u00e1ng…ph\u1ea3i c\u1ee5 th\u1ec3 s\u1ed1 ti\u1ec1n & c\u1ee5 th\u1ec3 kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p. Ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong th\u1ecfa \u01b0\u1edbc Lao \u0111\u1ed9ng, Quy\u1ebft \u0111\u1ecbnh\u00a0c\u1ee7a HDQT, H\u0110TV . X\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p mi\u1ec5n thu\u1ebf TNCN, c\u00e1c kho\u1ea3n kho\u00e1n chi cho NL\u0110…<\/span><\/p>\n

1.4 V\u1edbi Thu\u1ebf GTGT Nh\u1eadp kh\u1ea9u\u00a0(n\u1ebfu c\u00f3) : <\/strong><\/span><\/p>\n

Ki\u1ec3m tra h\u1ed3 s\u01a1 NK, T\u1edd Khai H\u1ea3i Quan, L\u1ec7nh Chuy\u1ec3n Ti\u1ec1n v\u00e0 Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT NK, k\u00ea khai thu\u1ebf GTGT b\u1eb1ng\u00a0Bi\u00ean Lai, Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT NK (Kh\u00f4ng khai thu\u1ebf b\u1eb1ng\u00a0TKHQ, n\u1ebfu khai b\u1eb1ng TK HQ th\u00ec l\u00e0m t\u1edd khai b\u1ed5 sung thay th\u1ebf tr\u01b0\u1edbc khi CCT\u00a0Thu\u1ebf ki\u1ec3m tra t\u1ea1i \u0111\u01a1n v\u1ecb\u00a0)<\/span><\/p>\n

3.V\u1ec1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

3.1 Chu\u1ea9n b\u1ecb s\u1ed5 s\u00e1ch \u0111\u00e3 in h\u00e0ng n\u0103m (theo h\u00ecnh th\u1ee9c NCK)<\/strong><\/span><\/p>\n

– S\u1ed5 nh\u1eadt k\u00fd chung<\/span>
\n – S\u1ed5 nh\u1eadt k\u00fd b\u00e1n h\u00e0ng<\/span>
\n – S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng<\/span>
\n – S\u1ed5 nh\u1eadt k\u00fd chi ti\u1ec1n<\/span>
\n – S\u1ed1 nh\u1eadt k\u00fd thu ti\u1ec1n<\/span><\/p>\n

– S\u1ed5 qu\u1ef9<\/span><\/p>\n

– S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: N\u1ebfu c\u00f3 nhi\u1ec1u ng\u00e2n h\u00e0ng, ph\u1ea3i in s\u1ed5 c\u1ee7a t\u1eebng ng\u00e2n h\u00e0ng<\/span>
\n – B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u1ea3i thu ph\u1ea3i tr\u1ea3<\/span>
\n – S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu cho t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1ch h\u00e0ng<\/span>
\n – S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho t\u1ea5t c\u1ea3 c\u00e1c nh\u00e0 cung c\u1ea5p<\/span>
\n – Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng (n\u1ebfu c\u00f3) cu\u1ed1i n\u0103m.<\/span>
\n – S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 s\u1ed5 chi ti\u1ebft ng\u00e2n h\u00e0ng.<\/span>
\n – S\u1ed5 c\u00e1i c\u00e1c t\u00e0i kho\u1ea3n: 131 , 331, 111, 112, 152, 153, 154, 155, 211, 214,…621, 622, 627, 641, 642,…T\u00f9y theo doanh nghi\u1ec7p s\u1eed d\u1ee5ng quy\u1ebft \u0111\u1ecbnh 48 ho\u1eb7c 15.<\/span>
\n – S\u1ed5 chi ti\u1ebft 154, 632\u2026..<\/span>
\n – S\u1ed5 t\u1ed5ng h\u1ee3p v\u1ec1 t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span>
\n – S\u1ed5 t\u1ed5ng h\u1ee3p v\u1ec1 t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/span>
\n – S\u1ed5 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span>
\n – S\u1ed5 ph\u00e2n b\u1ed5\u00a0c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, ph\u00e2n b\u1ed5 chi ph\u00ed<\/span>
\n – Th\u1ebb kho\/ s\u1ed5 chi ti\u1ebft v\u1eadt t\u01b0<\/span>
\n – B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n t\u1eebng kho<\/span>
\n – To\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u00e3 nh\u1eadp \u0111\u1ec1u ph\u1ea3i in ra k\u00fd (\u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd).<\/span><\/p>\n

L\u01b0u \u00fd:<\/span><\/strong><\/span><\/p>\n

S\u1ed1 th\u1ee9 t\u1ef1 c\u00e1c phi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh v\u00e0 s\u1eafp x\u1ebfp tu\u1ea7n t\u1ef1 theo n\u0103m.<\/em><\/span><\/p>\n

L\u1ea5y b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh t\u00e0i kho\u1ea3n t\u1eebng n\u0103m c\u0103n c\u1ee9 v\u00e0o \u0111\u00f3 ki\u1ec3m tra s\u1ed5 s\u00e1ch xem \u0111\u00e3 in \u0111\u1ee7 s\u1ed5 s\u00e1ch theo BCDPSTK ch\u01b0a.<\/em><\/span><\/p>\n

3.2 Ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n

V\u1edbi nh\u1eefng s\u1ed5 c\u00f3 chi ti\u1ebft \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec ph\u1ea3i in chi ti\u1ebft, ngo\u00e0i in s\u1ed5 c\u00e1i.<\/span><\/p>\n

S\u1ed5 chi ti\u1ebft TK 112 :\u00a0\u0110\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 d\u01b0 c\u1ee7a ng\u00e2n h\u00e0ng<\/span><\/p>\n

S\u1ed5 chi ti\u1ebft TK 131 \/ 331 : Chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu \/ ph\u1ea3i tr\u1ea3<\/span><\/p>\n

S\u1ed5 chi ti\u1ebft 138 \/ 338 :\u00a0 Chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu \/ ph\u1ea3i tr\u1ea3 kh\u00e1c (n\u1ebfu c\u00f3)<\/span><\/p>\n

S\u1ed5 chi ti\u1ebft 141 : Chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u1ee9ng c\u00e1 nh\u00e2n<\/span><\/p>\n

S\u1ed5 chi ti\u1ebft 154 : Theo t\u1eebng c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n\u00a0(n\u1ebfu c\u00f3)<\/span><\/p>\n

S\u1ed5 chi ti\u1ebft 333 : 33311 \/ 3334\/3335\/3338…<\/span><\/p>\n

….<\/span><\/p>\n

3.2.1 Ki\u1ec3m tra k\u1ef9 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 tr\u00ean s\u1ed5 s\u00e1ch so v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o\/b\u00e1n ra. S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m, l\u00e0m bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3.<\/span><\/p>\n

3.2.2. Ki\u1ec3m tra s\u1ed5 112 v\u1edbi s\u1ed1 ph\u1ee5 ng\u00e2n h\u00e0ng, s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u00ean s\u1ed5 ph\u1ee5 NH kh\u00f4ng ? \u0110\u1ed1i chi\u1ebfu t\u1eebng th\u00e1ng.<\/span><\/p>\n

3.2.3 Ki\u1ec3m tra s\u1ed5 qu\u1ef9 Ti\u1ec1n M\u1eb7t, tr\u00e1nh hi\u1ec7n t\u01b0\u1ee3ng \u00e2m qu\u1ef9, ph\u1ea3i c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i ng\u00e0y tr\u00ean s\u1ed5 qu\u1ef9. Nhi\u1ec1u DN cu\u1ed1i th\u00e1ng d\u01b0\u01a1ng qu\u1ef9 nh\u01b0ng trong th\u00e1ng v\u1eabn c\u00f3 ng\u00e0y \u00e2m qu\u1ef9. C\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ho\u1eb7c l\u00e0m gi\u1ea5y vay, m\u01b0\u1ee3n ti\u1ec1n b\u1ed5 sung\u00a0qu\u1ef9 ti\u1ec1n m\u1eb7t. <\/span><\/p>\n

Chi ti\u1ebft:\u00a0Nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m K\u1ebf to\u00e1n- Th\u1ee7 Qu\u1ef9 thu chi<\/a><\/span><\/p>\n

3.2.4. L\u00e0m file m\u1ec1m t\u1ef1 gi\u1ea3i tr\u00ecnh s\u1eb5n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu – gi\u00e1 v\u1ed1n, c\u1ee7a t\u1eebng h\u00f3a \u0111\u01a1n xu\u1ea5t ra. C\u00e1i n\u00e0o l\u1ed7 c\u00f3 gi\u1ea3i tr\u00ecnh s\u1eb5n,\u00a0<\/span><\/p>\n

3.2.5 \u0110\u1ed1i chi\u1ebfu s\u1ed5 chi ti\u1ebft 333 v\u1edbi ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111ang l\u01b0u gi\u1eef. T\u1ef1 l\u00e0m file excel t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p theo ch\u1ee9ng t\u1eeb. Khi l\u00ean\u00a0Bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c CQ Thu\u1ebf s\u1ebd t\u1ed5ng h\u1ee3p quan h\u1ec7 Ngh\u0129a V\u1ee5 NSNN c\u1ee7a Doanh Nghi\u1ec7p tr\u00ean Bi\u00ean b\u1ea3n ki\u1ec3m tra\u00a0(S\u1ed1 li\u1ec7u\u00a0h\u1ecd l\u1ea5y\u00a0tr\u00ean h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a C\u01a1 quan thu\u1ebf, n\u1ebfu c\u00f3 sai l\u1ec7ch b\u1ea1n ph\u1ea3i xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 do Doanh nghi\u1ec7p\u00a0\u0111ang l\u01b0u \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.)<\/span><\/p>\n

3.2.6 Ki\u1ec3m tra s\u1ed5 s\u00e1ch c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed : TK \u0111\u1ea7u 6, \u0111\u1ea7u 8.<\/span><\/p>\n

3.2.7 Ki\u1ec3m tra nh\u1eadp xu\u1ea5t t\u1ed3n kho, in chi ti\u1ebft NXT t\u1eebng m\u1eb7t h\u00e0ng v\u00e0\u00a0c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i ng\u00e0y c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng (gi\u1ed1ng in s\u1ed5 qu\u1ef9) \u0111\u1ec3 CQ Thu\u1ebf ki\u1ec3m tra hi\u1ec7n t\u01b0\u1ee3ng \u00e2m kho.(Kh\u00f4ng c\u00f3 nh\u1eadp kho, l\u1ea1i c\u00f3 xu\u1ea5t kho)<\/span><\/p>\n

3.2.8. Ki\u1ec3m tra s\u1ed5 gi\u00e1 th\u00e0nh (n\u1ebfu c\u00f3) v\u00e0 ph\u1ea3i c\u00f3 s\u1eb5n b\u1ea3ng \u0111\u1ecbnh m\u1ee9c ( t\u1eeb 2013 tr\u1edf v\u1ec1 tr\u01b0\u1edbc ph\u1ea3i\u00a0\u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi CQ Thu\u1ebf). Kh\u00f4ng c\u00f3\u00a0b\u1ea3ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao NVL, C\u01a1 quan Thu\u1ebf c\u00f3 quy\u1ec1n\u00a0\u1ea5n \u0111\u1ecbnh m\u1ee9c ti\u00eau hao NVL<\/span><\/p>\n

3.2.9. N\u1ebfu c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n vay ng\u00e2n h\u00e0ng\/ vay c\u00e1 nh\u00e2n th\u00ec ki\u1ec3m tra s\u1eafp x\u1ebfp \u0111\u1ea7y \u0111\u1ee7 KUNN t\u1eebng l\u1ea7n theo ph\u00e1t sinh, ki\u1ec3m tra c\u00e1c kho\u1ea3n l\u00e3i vay. L\u1eadp file excel t\u1ed5ng h\u1ee3p chi ph\u00ed l\u00e3i vay ph\u00e1t sinh\u00a0t\u1eebng th\u00e1ng (l\u1ea5y t\u1eeb s\u1ed5 635, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p\u00a0chi ph\u00ed l\u00e3i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n\u00a0v\u1ed1n h\u00f3a th\u00ec kh\u00f4ng n\u1eb1m tr\u00ean 635…)<\/span><\/p>\n

3.2.10. Ki\u1ec3m tra chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n \/ h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n.<\/span><\/p>\n

3.2.11.Ki\u1ec3m tra h\u00f3a \u0111\u01a1n xem h\u1ee3p ph\u00e1p ch\u01b0a ? : H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111\u1ee7 c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3\u00a0 theo quy \u0111\u1ecbnh TT 153\/2010\/TT-BTC<\/strong> ch\u01b0a ? Tra c\u1ee9u xem c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o (l\u01b0u \u00fd\u00a0tra c\u1ee9u nh\u1eefng h\u00f3a \u0111\u01a1n tr\u1ecb gi\u00e1 tr\u00ean 20 tri\u1ec7u ) \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00ean b\u00e1n \u0111\u00e3 l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh s\u1eed d\u1ee5ng\u00a0h\u00f3a \u0111\u01a1n v\u1edbi CQ Thu\u1ebf ch\u01b0a ? t\u00ecnh tr\u1ea1ng NNT \u0111ang ho\u1ea1t \u0111\u1ed9ng hay t\u1ea1m ng\u1eebng, b\u1ecf tr\u1ed1n, kh\u00f3a MST….v\u00e0o http:\/\/tracuuhoadon.gdt.gov.vn\u00a0 v\u00e0 http:\/\/gdt.gov.vn \u0111\u1ec3 tra c\u1ee9u. Chi ti\u1ebft\u00a0H\u01b0\u1edbng d\u1eabn tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

T\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i , khoanh v\u00f9ng & c\u1ea3nh b\u00e1o v\u1edbi ban l\u00e3nh \u0111\u1ea1o tr\u01b0\u1edbc.<\/span><\/p>\n

4. S\u1eafp x\u1ebfp c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf:<\/strong><\/span><\/h2>\n

– S\u1eafp x\u1ebfp \u0111\u1ea7y \u0111\u1ee7 theo tu\u1ea7n t\u1ef1 t\u1eebng h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u v\u00e0o\/ \u0111\u1ea7u ra, theo th\u1eddi gian:<\/span>
\n Ki\u1ec3m tra c\u00e1c bi\u00ean b\u1ea3n, gi\u1ea5y t\u1edd c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng n\u1ebfu c\u00f3: H\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng<\/span><\/p>\n

5. H\u1ed3 s\u01a1 ph\u00e1p l\u00fd:<\/strong><\/span><\/h2>\n

– Gi\u1ea5y \u0110\u0103ng k\u00fd kinh doanh<\/span><\/p>\n

– \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty<\/span><\/p>\n

– Quy ch\u1ebf t\u00e0i ch\u00ednh, quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9. Chi ti\u1ebft :M\u1eabu Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/a><\/span><\/p>\n

– Gi\u1ea5y \u1ee7y quy\u1ec1n<\/span><\/p>\n

– M\u1eabu 06\/GTGT<\/a> v\u00e0 M\u1eabu 08\/MST<\/a><\/span><\/p>\n

– Bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf c\u1ee7a l\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/span>
\n – C\u00e1c c\u00f4ng v\u0103n \u0111\u1ebfn\/\u0111i li\u00ean quan \u0111\u1ebfn c\u01a1 quan thu\u1ebf<\/span><\/p>\n

6. Ki\u1ec3m tra chi ti\u1ebft kh\u00e1c:<\/strong><\/span><\/h2>\n

Ki\u1ec3m tra tra \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed5 t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n (s\u1ed5 c\u00e1i)<\/span>
\n Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh so v\u1edbi s\u1ed5 \u0111\u1ecbnh kho\u1ea3n: h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u2013 v\u00e0o v\u00e0 s\u1ed5 k\u1ebf to\u00e1n<\/span>
\n Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng<\/span>
\n Ki\u1ec3m tra c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/span>
\n Ki\u1ec3m tra d\u1eef li\u1ec7u nh\u1eadp v\u00e0 khai b\u00e1o thu\u1ebf gi\u1eefa h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 ra v\u1edbi b\u1ea3ng k\u00ea khai thu\u1ebf<\/span>
\n \u0110\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra c\u00f3 c\u00e2n \u0111\u1ed1i<\/span>
\n Ki\u1ec3m tra k\u00fd t\u00e1 c\u00f3 \u0111\u1ea7y \u0111\u1ee7<\/span>
\n Ki\u1ec3m tra l\u1ea1i xem \u0111\u1ecbnh kho\u1ea3n c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh kho\u1ea3n c\u00f3 \u0111\u00fang<\/span>
\n Ki\u1ec3m tra l\u1ea1i b\u1ea3ng l\u01b0\u01a1ng xem k\u00fd c\u00f3 \u0111\u1ea7y \u0111\u1ee7, s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 c\u00e1i 334 v\u00e0 b\u1ea3ng l\u01b0\u01a1ng c\u00f3 kh\u1edbp: \u0110\u1ed1i v\u1edbi nh\u00e2n vi\u00ean ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/span><\/p>\n

N\u1ed9i dung c\u00f4ng vi\u1ec7c s\u1ebd th\u1ef1c hi\u1ec7n:<\/strong><\/span><\/p>\n

1. Ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n;<\/span>
\n 2. Ki\u1ec3m tra vi\u1ec7c \u0111\u1ecbnh kho\u1ea3n, h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh;<\/span>
\n 3. Ki\u1ec3m tra vi\u1ec7c l\u1eadp v\u00e0 k\u00ea khai b\u00e1o c\u00e1o thu\u1ebf VAT h\u00e0ng th\u00e1ng;<\/span>
\n 4. Ki\u1ec3m tra l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\n 5. Ki\u1ec3m tra h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span>
\n 6. Ki\u1ec3m tra vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh;<\/span>
\n 7. \u0110i\u1ec1u chinh c\u00e1c sai s\u00f3t, ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n 8. Thi\u1ebft l\u1eadp l\u1ea1i s\u1ed1 s\u00e1ch k\u1ebf to\u00e1n, b\u00e1o c\u00e1o thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a c\u00e1c lu\u1eadt thu\u1ebf;<\/span>
\n 9. Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c b\u00e1o c\u00e1o thu\u1ebf khi c\u00f3 sai l\u1ec7ch;<\/span>
\n 10. L\u00e0m vi\u1ec7c v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

K\u1ef9 n\u0103ng ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n:<\/strong><\/span><\/p>\n

– Nh\u1eadt k\u00fd chung: r\u00e0 so\u00e1t l\u1ea1i c\u00e1c \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n xem \u0111\u00e3 \u0111\u1ecbnh kho\u1ea3n \u0111\u1ed1i \u1ee9ng N\u1ee3 – C\u00f3 \u0111\u00fang ch\u01b0a, ki\u1ec3m tra xem s\u1ed1 ti\u1ec1n k\u1ebft chuy\u1ec3n v\u00e0o cu\u1ed1i m\u1ed7i th\u00e1ng \u0111\u00e3 \u0111\u00fang ch\u01b0a, t\u1ed5ng ph\u00e1t sinh \u1edf Nh\u1eadt K\u00fd chung = T\u1ed5ng ph\u00e1t sinh \u1ede B\u1ea3ng C\u00e2n \u0111\u1ed1i T\u00e0i Kho\u1ea3n<\/span><\/p>\n

– B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n: T\u1ed5ng S\u1ed1 D\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 = T\u1ed5ng s\u1ed1 D\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3 = S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc k\u1ebft chuy\u1ec3n sang, T\u1ed5ng Ph\u00e1t sinh N\u1ee3 trong k\u1ef3 = T\u1ed5ng Ph\u00e1t sinh C\u00f3 trong k\u1ef3 = T\u1ed5ng ph\u00e1t sinh \u1edf Nh\u1eadt K\u00fd Chung trong k\u1ef3, T\u1ed5ng S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 = T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3; Nguy\u00ean t\u1eafc T\u1ed5ng Ph\u00e1t Sinh B\u00ean N\u1ee3 = T\u1ed5ng Ph\u00e1t Sinh B\u00ean C\u00f3<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1111 ti\u1ec1n m\u1eb7t: S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 s\u1ed5 c\u00e1i TK 1111 = S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 TK 1111 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 S\u1ed5 Qu\u1ef9 Ti\u1ec1n M\u1eb7t; S\u1ed1 Ph\u00e1t sinh n\u1ee3 c\u00f3 s\u1ed5 c\u00e1i TK 1111 = S\u1ed1 ph\u00e1t sinh N\u1ee3 C\u00f3 TK 1111 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 ph\u00e1t sinh N\u1ee3 C\u00f3 S\u1ed5 Qu\u1ef9 Ti\u1ec1n M\u1eb7t, S\u1ed1 d\u01b0 n\u1ee3 cu\u1ed1i k\u1ef3 s\u1ed5 c\u00e1i TK 1111 = S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 1111 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 S\u1ed5 Qu\u1ef9 Ti\u1ec1n M\u1eb7t<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 112 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 s\u1ed5 c\u00e1i TK 112 = S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 TK 112 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3 S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng = S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a s\u1ed1 ph\u1ee5 ng\u00e2n h\u00e0ng ho\u1eb7c sao k\u00ea; S\u1ed1 Ph\u00e1t sinh n\u1ee3 c\u00f3 s\u1ed5 c\u00e1i TK 112 = S\u1ed1 ph\u00e1t sinh N\u1ee3 C\u00f3 TK 112 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 ph\u00e1t sinh N\u1ee3 C\u00f3 S\u1ed5 Ti\u1ec1n G\u1eedi Ng\u00e2n H\u00e0ng ho\u1eb7c sao k\u00ea = S\u1ed1 ph\u00e1t sinh r\u00fat ra \u2013 n\u1ed9p v\u00e0o tr\u00ean s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng ho\u1eb7c sao k\u00ea, S\u1ed1 d\u01b0 n\u1ee3 cu\u1ed1i k\u1ef3 s\u1ed5 c\u00e1i TK 112 = S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 TK 112 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 S\u1ed5 Ti\u1ec1n G\u1eedi Ng\u00e2n H\u00e0ng ho\u1eb7c sao k\u00ea = S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 \u1edf S\u1ed5 Ph\u1ee5 Ng\u00e2n H\u00e0ng ho\u1eb7c sao k\u00ea<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 334: S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 s\u1ed5 c\u00e1i TK 334 = S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 TK 334 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh, T\u1ed5ng Ph\u00e1t sinh C\u00f3 trong k\u1ef3 = T\u1ed5ng ph\u00e1t sinh thu nh\u1eadp \u0111\u01b0\u1ee3c \u1edf B\u1ea3ng l\u01b0\u01a1ng trong k\u1ef3 (L\u01b0\u01a1ng th\u00e1ng + Ph\u1ee5 c\u1ea5p + t\u0103ng ca), T\u1ed5ng ph\u00e1t sinh N\u1ee3 trong k\u1ef3 = T\u1ed5ng \u0111\u00e3 thanh to\u00e1n + c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb ( b\u1ea3o hi\u1ec3m) + t\u1ea1m \u1ee9ng; T\u1ed5ng S\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 = T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3 \u1edf b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 142,242,214: s\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 th\u00e1ng tr\u00ean b\u1ea3ng ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u00f3 kh\u1edbp v\u1edbi s\u1ed1 ph\u00e2n b\u1ed5 tr\u00ean s\u1ed1 c\u00e1i t\u00e0i kho\u1ea3n 142,242,214<\/span><\/p>\n

Thu\u1ebf \u0110\u1ea7u ra \u2013 \u0111\u1ea7u v\u00e0o:<\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1331: s\u1ed1 ti\u1ec1n ph\u00e1t sinh \u1edf ph\u1ee5 l\u1ee5c PL 01-2_GTGT: B\u1ea2NG K\u00ca HO\u00c1 \u0110\u01a0N, CH\u1ee8NG T\u1eea H\u00c0NG HO\u00c1, D\u1ecaCH V\u1ee4 MUA V\u00c0O,<\/span><\/p>\n

S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 s\u1ed5 c\u00e1i TK 1331 = S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 TK 1331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang [22];<\/span><\/p>\n

S\u1ed1 Ph\u00e1t sinh n\u1ee3 c\u00f3 s\u1ed5 c\u00e1i TK 1331 = S\u1ed1 ph\u00e1t sinh N\u1ee3 C\u00f3 TK 1331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 ph\u00e1t sinh tr\u00ean t\u1edd khai ph\u1ee5 l\u1ee5c PL 01-2_GTGT: B\u1ea2NG K\u00ca HO\u00c1 \u0110\u01a0N, CH\u1ee8NG T\u1eea H\u00c0NG HO\u00c1, D\u1ecaCH V\u1ee4 MUA V\u00c0O<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 33311: s\u1ed1 ti\u1ec1n ph\u00e1t sinh \u1edf ph\u1ee5 l\u1ee5c PL 01-1_GTGT: B\u1ea2NG K\u00ca HO\u00c1 \u0110\u01a0N, CH\u1ee8NG T\u1eea H\u00c0NG HO\u00c1, D\u1ecaCH V\u1ee4 MUA V\u00c0O,<\/span><\/p>\n

S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 s\u1ed5 c\u00e1i TK 1331 = S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 TK 1331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang [22];<\/span><\/p>\n

S\u1ed1 Ph\u00e1t sinh n\u1ee3 c\u00f3 s\u1ed5 c\u00e1i TK 1331 = S\u1ed1 ph\u00e1t sinh N\u1ee3 C\u00f3 TK 1331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh = S\u1ed1 ph\u00e1t sinh tr\u00ean t\u1edd khai ph\u1ee5 l\u1ee5c PL 01-2_GTGT: B\u1ea2NG K\u00ca HO\u00c1 \u0110\u01a0N, CH\u1ee8NG T\u1eea H\u00c0NG HO\u00c1, D\u1ecaCH V\u1ee4 MUA V\u00c0O<\/span><\/p>\n

N\u1ebfu trong th\u00e1ng ph\u00e1t sinh \u0111\u1ea7u ra > \u0111\u1ea7u v\u00e0o => n\u1ed9p thu\u1ebf th\u00ec s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 C\u00f3 TK 33311 = ch\u1ec9 ti\u00eau [40] t\u1edd khai thu\u1ebf th\u00e1ng \u0111\u00f3<\/span><\/p>\n

N\u1ebfu c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ee9c \u0111\u1ea7u ra < \u0111\u1ea7u v\u00e0o => thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 sau ch\u1ec9 ti\u00eau [22] = s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 N\u1ee3 TK 1331, s\u1ed1 d\u01b0 Cu\u1ed1i K\u1ef3 N\u1ee3 1331 = ch\u1ec9 ti\u00eau [43]<\/span><\/p>\n

H\u00e0ng t\u1ed3n kho:<\/strong><\/span><\/p>\n

+ S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 N\u1ee3 S\u1ed5 c\u00e1i, C\u0110PS TK 152,155,156 = T\u1ed3n \u0111\u1ea7u k\u1ef3 152,155,156 \u1edf b\u1ea3ng k\u00ea nh\u1eadp xu\u1ea5t t\u1ed3n<\/span>
\n + S\u1ed1 Ph\u00e1t sinh N\u1ee3 S\u1ed5 c\u00e1i, C\u0110PS TK 152,155,156 = Nh\u1eadp trong k\u1ef3 152,155,156 \u1edf b\u1ea3ng k\u00ea nh\u1eadp xu\u1ea5t t\u1ed3n<\/span>
\n + S\u1ed1 Ph\u00e1t sinh C\u00f3 S\u1ed5 c\u00e1i, C\u0110PS TK 152,155,156 = Xu\u1ea5t trong k\u1ef3 152,155,156 \u1edf b\u1ea3ng k\u00ea nh\u1eadp xu\u1ea5t t\u1ed3n<\/span><\/p>\n

+ S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 N\u1ee3 S\u1ed5 c\u00e1i, C\u0110PS TK 152,155,156 = T\u1ed3n cu\u1ed1i k\u1ef3 152,155,156 \u1edf b\u1ea3ng k\u00ea nh\u1eadp xu\u1ea5t t\u1ed3n<\/span>
\n + T\u1ed5ng ph\u00e1t sinh Nh\u1eadt K\u00fd chung = T\u1ed5ng ph\u00e1t sinh (N\u1ee3 C\u00f3) trong k\u1ef3 tr\u00ean b\u1ea3ng C\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/span>
\n + C\u00e1c T\u00e0i kho\u1ea3n Lo\u1ea1i 1 v\u00e0 2 ko c\u00f3 s\u1ed1 d\u01b0 C\u00f3 ( tr\u1eeb l\u01b0\u1ee1ng t\u00ednh 131,214,129,159..) ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3, c\u0169ng ko c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 \u00e2m<\/span>
\n + C\u00e1c t\u1ea3i kho\u1ea3n lo\u1ea1i 3.4 ko c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 ( tr\u1eeb l\u01b0\u1ee1ng t\u00ednh 331,421…) ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 C\u00f3, ko c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 \u00e2m<\/span>
\n + C\u00e1c t\u00e0i kho\u1ea3n t\u1eeb lo\u1ea1i 5 \u0111\u1ebfn lo\u1ea1i 9 : s\u1ed5 c\u00e1i v\u00e0 c\u00e2n \u0111\u1ed1i ph\u00e1t sinh ph\u1ea3i = 0 , n\u1ebfu > 0 l\u00e0 l\u00e0m sai do ch\u01b0a k\u1ebft chuy\u1ec3n h\u1ebft<\/span>
\n T\u1ed4NG C\u1ed8NG T\u00c0I S\u1ea2N = T\u1ed4NG C\u1ed8NG NGU\u1ed2N V\u1ed0N tr\u00ean B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/p>\n

7. Ki\u1ec3m tra v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb c\u1ee7a c\u00f4ng ty trong \u0111\u1ee3t ki\u1ec3m tra quy\u1ebft to\u00e1n. C\u0169ng c\u00f3 \u0111\u1ec3 \u0111\u1ed9t xu\u1ea5t ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb t\u1ea1i c\u00f4ng ty, hay c\u00f4ng ty ph\u1ea3i mang h\u1ed3 s\u01a1 l\u00ean cho c\u01a1 quan thu\u1ebf ki\u1ec3m tra. Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 bao g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n