{"id":15855,"date":"2015-10-22T02:14:14","date_gmt":"2015-10-22T02:14:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15855"},"modified":"2015-10-23T23:33:46","modified_gmt":"2015-10-23T23:33:46","slug":"kinh-nghiem-lam-so-sach-ke-toan-va-bao-cao-thue-tai-nha-ky-6","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15855","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 6)"},"content":{"rendered":"

\"Kinh<\/h2>\n
K\u1ef3 6: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n <\/i><\/b><\/span><\/div>\n
\n

\u0110\u1ec3 cung c\u1ea5p cho c\u00e1c b\u1ea1n\u00a0Kinh 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>K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft:\u00a0Kinh 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 6), <\/strong>v\u1edbi chuy\u00ean \u0111\u1ec1:\u00a0Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.\u00a0<\/i><\/b><\/strong><\/span><\/p>\n

Ngo\u00e0i c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c mua h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf ra th\u00ec c\u00e1c doanh nghi\u1ec7p c\u00f2n l\u1ea1i tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f2a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a\u00a0 \u0111\u01a1n theo m\u1eabu s\u1ed1 3.5 ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 39\/2014\/TT-BTC.<\/span><\/p>\n

Tr\u01b0\u1edbc khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u, t\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p ph\u1ea3i\u00a0g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/em><\/strong>\u00a0( M\u1eabu s\u1ed1 3.14 Ph\u1ee5 l\u1ee5c 3)<\/span><\/p>\n

Trong th\u1eddi gian 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3\u00a0Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/em><\/strong>( M\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3)<\/span><\/p>\n

1. H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n:<\/strong><\/span><\/h2>\n

Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1eabu s\u1ed1 3.5 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/span><\/p>\n

H\u00f3a \u0111\u01a1n m\u1eabu (H\u00f3a \u0111\u01a1n m\u1eabu l\u00e0 b\u1ea3n in th\u1ec3 hi\u1ec7n \u0111\u00fang, \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c tr\u00ean h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, c\u00f3 s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t d\u00e3y g\u1ed3m 7 ch\u1eef s\u1ed1 0 v\u00e0 in ho\u1eb7c \u0111\u00f3ng ch\u1eef \u201cM\u1eabu\u201d tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n)<\/span><\/p>\n

H\u1ee3p \u0111\u1ed3ng in.<\/span><\/p>\n

Bi\u00ean b\u1ea3n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng in.<\/span><\/p>\n

Bi\u00ean b\u1ea3n h\u1ee7y b\u1ea3n k\u1ebdm<\/span><\/p>\n

Bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng<\/span><\/p>\n

2. Th\u1eddi gian g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n:<\/strong><\/span><\/h2>\n

Doanh\u00a0 nghi\u1ec7p c\u1ea7n g\u1eedi h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh hoa \u0111\u01a1n<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh khi g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i, n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i g\u1eedi k\u00e8m h\u00f3a \u0111\u01a1n m\u1eabu.<\/span><\/p>\n

3. N\u1ed9i dung th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n:<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty c\u0169ng nh\u01b0 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp s\u1ebd x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1eeb 3 th\u00e1ng \u0111\u1ebfn 6 th\u00e1ng t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p.<\/span><\/p>\n

N\u1ed9i dung th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m:<\/span><\/p>\n

T\u00ean \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, \u0111i\u1ec7n tho\u1ea1i, c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh (t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n) ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1\u2026), ng\u00e0y l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u00e2\u1ecb di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

T\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p in h\u00f3a \u0111\u01a1n (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in)<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n\u00a0\u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft\u00a0c\u00f3 in s\u1eb5n t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n,\u00a0khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 CQT l\u00fd tr\u1ef1c ti\u1ebfp<\/em><\/strong>, n\u1ebfu doanh nghi\u1ec7p v\u1eabn c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in th\u00ec th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0o b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c t\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u00e3 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng v\u00e0 g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp\u00a0(M\u1eabu s\u1ed1 TB04\/AC).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i CQT qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/em><\/strong>, n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean h\u00f3a \u0111\u01a1n,\u00a0g\u1eedi b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.10 Ph\u1ee5 l\u1ee5c 3) v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn\u00a0c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn. N\u1ebfu t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi.<\/span><\/p>\n

Sau khi g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ph\u1ea3i ni\u00eam y\u1ebft th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f9ng h\u00f3a \u0111\u01a1n m\u1eabu t\u1ea1i tr\u1ee5 s\u1edf kinh doanh.<\/span><\/p>\n

Ch\u00f9m b\u00e0i d\u00e0i k\u1ef3 v\u1ec1\u00a0Kinh 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<\/div>\n

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) – C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u00e1c \u0111i\u1ec1u c\u1ea7n bi\u1ebft<\/a><\/span><\/p>\n

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) – C\u00e1c lo\u1ea1i t\u1edd khai,b\u00e1o c\u00e1o thu\u1ebf v\u00e0 h\u1ea1n n\u1ed9p<\/a><\/span><\/p>\n

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<\/a><\/span><\/p>\n

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) – T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 m\u1eabu 08\/MST<\/a><\/span><\/p>\n

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 5) – \u0110\u0103ng k\u00fd s\u1ed5 lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u1ea7n \u0111\u1ea7u<\/a><\/span><\/p>\n

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 6) – Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"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 gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n \u0111\u00e3 v\u00e0 \u0111ang nh\u1eadn s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o thu\u1ebf v\u1ec1 nh\u00e0 l\u00e0m c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan h\u01a1n v\u1ec1 c\u00e1c t\u1edd khai b\u00e1o c\u00e1o thu\u1ebf v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 khai b\u00e1o thu\u1ebf kh\u00e1c m\u00e0 m\u1ed9t k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 c\u1ea7n ph\u1ea3i l\u00e0m<\/p>\n","protected":false},"author":7,"featured_media":15901,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1951],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15855"}],"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=15855"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15855\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15901"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15855"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}