{"id":15844,"date":"2015-10-17T01:44:25","date_gmt":"2015-10-17T01:44:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15844"},"modified":"2015-10-19T09:30:56","modified_gmt":"2015-10-19T09:30:56","slug":"kinh-nghiem-lam-so-sach-ke-toan-va-bao-cao-thue-tai-nha-ky-3","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15844","title":{"rendered":"Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 3)"},"content":{"rendered":"<h2 class=\"lead-images-name-news\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-15882\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/kin-nghiem-lam-so-sach-tai-nha-ky-3-thue-mon-bai.jpg\" alt=\"Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 3)\" width=\"200\" height=\"100\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/kin-nghiem-lam-so-sach-tai-nha-ky-3-thue-mon-bai.jpg 666w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/kin-nghiem-lam-so-sach-tai-nha-ky-3-thue-mon-bai-300x150.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/span><\/h2>\n<div class=\"lead-images-name-news\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #ff0000;\"><b><i>Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 3): Khai Thu\u1ebf M\u00f4n B\u00e0i <\/i><\/b><\/span><\/div>\n<div class=\"lead-images-name-news\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eb1m ph\u1ee5c v\u1ee5 cho c\u00e1c b\u1ea1n Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0, <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb k\u1ef3 3: <strong>Khai <a href=\"https:\/\/centax.dsoftware.vn\/danh-muc\/thue-mon-bai\/\" target=\"_blank\">thu\u1ebf m\u00f4n b\u00e0i<\/a><\/strong><\/span><\/div>\n<div class=\"detail-content\">\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. B\u1eadc thu\u1ebf m\u00f4n b\u00e0i:<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u0103ng k\u00fd tr\u00ean Gi\u1ea5y \u0110KKD k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh b\u1eadc <strong>thu\u1ebf m\u00f4n b\u00e0i<\/strong> cho c\u00f4ng ty m\u00ecnh:<\/span><\/li>\n<\/ul>\n<table style=\"border-color: #ff0000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td width=\"168\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>B\u1eadc thu\u1ebf m\u00f4n b\u00e0i<\/strong><\/span><\/td>\n<td width=\"180\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u1ed1n \u0111\u0103ng k\u00fd KD<\/strong><\/span><\/td>\n<td width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i\/ n\u0103m<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1eadc 1<\/span><\/td>\n<td width=\"180\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean 10 t\u1ef7<\/span><\/td>\n<td width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1eadc 2<\/span><\/td>\n<td width=\"180\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb 5 t\u1ef7 \u0111\u1ebfn 10 t\u1ef7<\/span><\/td>\n<td width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1eadc 3<\/span><\/td>\n<td width=\"180\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb 2 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 5 t\u1ef7<\/span><\/td>\n<td width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1eadc 4<\/span><\/td>\n<td width=\"180\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u01b0\u1edbi\u00a02 t\u1ef7<\/span><\/td>\n<td width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00e0nh l\u1eadp trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m (t\u1eeb 01\/01 \u0111\u1ebfn 30\/06): Ch\u1ecbu to\u00e0n b\u1ed9 m\u1ee9c <strong>thu\u1ebf m\u00f4n b\u00e0i<\/strong>\/ n\u0103m<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00e0nh l\u1eadp trong 06 th\u00e1ng cu\u1ed1i n\u0103m (t\u1eeb 01\/07 \u0111\u1ebfn 31\/12): Ch\u1ecbu 50% m\u1ee9c <strong>thu\u1ebf m\u00f4n b\u00e0i<\/strong> c\u1ee7a c\u1ea3 n\u0103m<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c C\u01a1 s\u1edf, C\u1eeda h\u00e0ng, Chi nh\u00e1nh n\u1ebfu kh\u00f4ng c\u00f3 Gi\u1ea5y \u0110KKD ho\u1eb7c tr\u00ean Gi\u1ea5y \u0110KKD kh\u00f4ng ghi v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00ec th\u1ed1ng nh\u1ea5t m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i: 1.000.000 \u0111\u1ed3ng\/ n\u0103m (Kho ch\u1ee9a h\u00e0ng kh\u00f4ng ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf M\u00f4n B\u00e0i)<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i:<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai l\u1ea7n \u0111\u1ea7u:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu C\u00f4ng ty ch\u01b0a ho\u1ea1t \u0111\u1ed9ng ngay th\u00ec trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y C\u00f4ng ty c\u00f3 Gi\u1ea5y \u0110KKD.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu C\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng ngay th\u00ec ngay trong th\u00e1ng c\u00f3 Gi\u1ea5y \u0110KKD.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai khi thay \u0111\u1ed5i v\u1ed1n (\u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i gi\u1ea5y \u0110KKD):<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau ng\u00e0y c\u1ea5p gi\u1ea5y \u0110KKD v\u00e0 tr\u01b0\u1edbc 31\/12 c\u1ee7a n\u0103m thay \u0111\u1ed5i v\u1ed1n b\u1ea5t k\u1ec3 thay \u0111\u1ed5i hay kh\u00f4ng thay \u0111\u1ed5i b\u1eadc thu\u1ebf m\u00f4n b\u00e0i.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. N\u01a1i n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i:<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u1ee5c\/ Chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p xong t\u1edd khai thu\u1ebf, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u00a0N\u1ee3 TK6425\/ C\u00f3 TK 3338<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. H\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i:<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp: Trong v\u00f2ng 30 ng\u00e0y sau khi c\u00f3 Gi\u1ea5y \u0110KKD v\u00e0 \u0111\u00e3 n\u1ed9p T\u1edd khai m\u00f4n b\u00e0i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c n\u0103m ti\u1ebfp theo: n\u00ean tr\u01b0\u1edbc ng\u00e0y 20\/01 h\u00e0ng n\u0103m<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u01a1i n\u1ed9p <strong>thu\u1ebf m\u00f4n b\u00e0i<\/strong>: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f4ng ty \u0111\u00f3ng tr\u1ee5 s\u1edf ho\u1eb7c ng\u00e2n h\u00e0ng li\u00ean k\u1ebft chuy\u00ean thu (N\u1ed9p xong \u00a0h\u1ea1ch to\u00e1n N\u1ee3 TK 3338\/ C\u00f3 1111 ho\u1eb7c C\u00f3 1121)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n tham kh\u1ea3o: Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 75\/2002\/N\u0110-CP ng\u00e0y 30\/8\/2002 c\u1ee7a Ch\u00ednh ph\u1ee7 Th\u00f4ng t\u01b0 96\/2002\/TT-BTC ng\u00e0y 24\/10\/2002 h\u01b0\u1edbng d\u1eabn thu\u1ebf M\u00f4n b\u00e0i v\u00e0 Th\u00f4ng t\u01b0 42\/2003\/TT-BTC ng\u00e0y 07\/05\/2003 s\u1eeda \u0111\u1ed5i b\u1ed5 sung TT 96\/2002.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 c\u00f3\u00a0<strong>Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 <\/strong>m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft v\u1ec1 <strong>thu\u1ebf M\u00f4n b\u00e0i:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-ke-khai-truc-tuyen-thue-mon-bai\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai tr\u1ef1c tuy\u1ebfn thu\u1ebf m\u00f4n b\u00e0i<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-lap-to-khai-thue-mon-bai-mau-01mbai\/\">H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i: M\u1eabu 01\/MBAI<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-ke-khai-thue-mon-bai-cho-nam-2015\/\">Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i cho n\u0103m 2015<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u00f9m b\u00e0i d\u00e0i k\u1ef3 v\u1ec1\u00a0<strong>Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 <\/strong>do K\u1ebf to\u00e1n Centax, t\u1ed5ng h\u1ee3p v\u00e0 bi\u00ean t\u1eadp hi v\u1ecdng s\u1ebd tr\u1edf th\u00e0nh nh\u1eefng h\u1ed3 s\u01a1 h\u1eefu \u00edch cho m\u1ecdi k\u1ebf to\u00e1n tham kh\u1ea3o:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/kinh-nghiem-lam-so-sach-ke-toan-va-bao-cao-thue-tai-nha-ky-1\/\">Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 1) &#8211; C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u00e1c \u0111i\u1ec1u c\u1ea7n bi\u1ebft<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/kinh-nghiem-lam-so-sach-ke-toan-va-bao-cao-thue-tai-nha-ky-2\/\">Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 2) &#8211; C\u00e1c lo\u1ea1i t\u1edd khai,b\u00e1o c\u00e1o thu\u1ebf v\u00e0 h\u1ea1n n\u1ed9p<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/kinh-nghiem-lam-so-sach-ke-toan-va-bao-cao-thue-tai-nha-ky-3\/\">Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 3) &#8211; Khai thu\u1ebf m\u00f4n b\u00e0i<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 4) &#8211; T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 m\u1eabu 08\/MST <strong><em>(m\u1eddi c\u00e1c b\u1ea1n \u0111\u00f3n \u0111\u1ecdc t\u1ea1i s\u1ed1 ti\u1ebfp theo)<\/em><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 K\u1ef3 3 h\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i.<\/p>\n","protected":false},"author":7,"featured_media":15884,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1948],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15844"}],"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=15844"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15844\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15884"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15844"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}