{"id":23184,"date":"2016-06-08T05:10:00","date_gmt":"2016-06-08T05:10:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23184"},"modified":"2016-12-01T04:03:37","modified_gmt":"2016-12-01T04:03:37","slug":"kinh-nghiep-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23184","title":{"rendered":"Kinh nghi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"

C\u00e1c b\u1ea1n k\u1ebf to\u00e1n s\u1ebd r\u1ea5t quan t\u00e2m nh\u1eefng kinh nghi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n kinh nghi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n

A. KINH NGHI\u1ec6M QUY\u1ebeT TO\u00c1N<\/span><\/strong><\/span><\/h2>\n

1\/ V\u1ea5n \u0111\u1ec1 ti\u1ec1n l\u01b0\u01a1ng:<\/span><\/strong><\/em><\/h3>\n

Khi l\u00e0m b\u1ea3ng l\u01b0\u01a1ng, ch\u00fang ta th\u01b0\u1eddng hay chia ra 2 ph\u1ea7n: L\u01af\u01a0NG C\u01a0 B\u1ea2N<\/strong> v\u00e0 PH\u1ee4 C\u1ea4P<\/strong> v\u00e0 ngh\u0129 r\u1eb1ng c\u00f3 b\u1ea3ng l\u01b0\u01a1ng, c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0 \u1ed5n, nh\u01b0ng n\u1ebfu kh\u00f4ng ch\u00fa \u00fd k\u1ef9, ph\u1ea7n n\u00e0y c\u0169ng c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i ra. V\u00e0 c\u00f4ng ty m\u00ecnh \u0111\u00e3 b\u1ecb nh\u01b0 th\u1ebf. M\u00ecnh c\u00f3 b\u1ea3ng l\u01b0\u01a1ng, v\u00e0 h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7y \u0111\u1ee7, nh\u01b0ng m\u00ecnh b\u1ecb l\u1ed7i \u1edf \u0111i\u1ec3m n\u00e0y: trong h\u1ee3p \u0111\u1ed3ng m\u00ecnh ghi :\u201dC\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u01b0\u1ee3c h\u01b0\u1edfng: ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m, ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i theo quy ch\u1ebf l\u01b0\u01a1ng v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty\u201d. Nh\u01b0ng trong b\u1ea3ng l\u01b0\u01a1ng, m\u00ecnh l\u1ea1i ph\u00e2n ph\u1ee5 c\u1ea5p ra th\u00e0nh: ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m, ph\u1ee5 c\u1ea5p tr\u01b0\u1ee3t gi\u00e1, ph\u1ee5 c\u1ea5p s\u1ea3n xu\u1ea5t. Th\u1eadt ra l\u00e0 m\u00ecnh th\u1eeba h\u01b0\u1edfng m\u1eabu h\u1ee3p \u0111\u1ed3ng + b\u1ea3ng l\u01b0\u01a1ng n\u00e0y t\u1eeb k\u1ebf to\u00e1n tr\u01b0\u1edbc, m\u00ecnh ch\u1ec9 s\u1eeda l\u1ea1i th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u th\u00f4i v\u00e0 m\u00ecnh \u0111\u00e3 kh\u00f4ng nh\u1eadn ra s\u1ef1 b\u1ea5t nh\u1ea5t n\u00e0y. (L\u1ea7n quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc, m\u00ecnh kh\u00f4ng b\u1ecb thu\u1ebf lo\u1ea1i ra kho\u1ea3n n\u00e0y n\u00ean c\u0169ng kh\u00f4ng bi\u1ebft lu\u00f4n)<\/span><\/p>\n

Th\u1ebf l\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 lo\u1ea1i ra h\u1ebft t\u1ea5t c\u1ea3 kho\u1ea3n ph\u1ee5 c\u1ea5p tr\u01b0\u1ee3t gi\u00e1 + ph\u1ee5 c\u1ea5p s\u1ea3n xu\u1ea5t, l\u00fd do: kh\u00f4ng \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n

Kh\u1eafc ph\u1ee5c: M\u00ecnh l\u00e0m ngay Quy ch\u1ebf t\u00e0i ch\u00ednh + Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng. Trong \u0111\u00f3 ghi r\u00f5 r\u00e0ng danh s\u00e1ch ph\u1ea7n ph\u1ee5 c\u1ea5p bao g\u1ed3m nhi\u1ec1u kho\u1ea3n, trong \u0111\u00f3 c\u00f3 3 kho\u1ea3n ph\u1ee5 c\u1ea5p m\u00ecnh \u0111\u00e3 ghi tr\u00ean b\u1ea3ng l\u01b0\u01a1ng.<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd: Tr\u00edch d\u1eabn Th\u00f4ng t\u01b0 78\/2014<\/a>, Th\u00f4ng t\u01b0 96\/2015<\/a><\/span><\/p>\n

“2.5. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, tuy h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u00ecnh \u201cl\u1ee1\u201d kh\u00f4ng ghi c\u00e1c ph\u1ee5 c\u1ea5p n\u00e0y, nh\u01b0ng trong c\u00e1c quy ch\u1ebf kh\u00e1c m\u00ecnh c\u00f3 \u0111\u1ee7 th\u00ec m\u00ecnh v\u1eabn \u0111\u1ee7 l\u00fd l\u1ebd \u0111\u1ec3 ph\u1ea3n b\u00e1c.<\/span><\/p>\n

> R\u00fat kinh nghi\u1ec7m, c\u00e1c b\u1ea1n c\u1ea7n l\u00e0m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u1ed3 s\u01a1 tr\u00ean, v\u00e0 c\u1ea7n NH\u1ea4T QU\u00c1N<\/strong> gi\u1eefa B\u1ea2NG L\u01af\u01a0NG<\/strong>, QUY CH\u1ebe T\u00c0I CH\u00cdNH<\/strong>, QUY CH\u1ebe L\u01af\u01a0NG TH\u01af\u1edeNG<\/strong>, H\u1ee2P \u0110\u1ed2NG LAO \u0110\u1ed8NG<\/strong><\/span><\/p>\n

2\/ Chi ph\u00ed kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb:<\/span><\/strong><\/em><\/h3>\n

C\u00e1c chi ph\u00ed kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb, khi h\u1ea1ch to\u00e1n th\u00ec m\u00ecnh \u0111\u00e3 ph\u00e2n lo\u1ea1i ra ngay v\u00e0o 1 t\u00e0i kho\u1ea3n con 6423, v\u00e0 m\u00ecnh ghi th\u1eb3ng v\u00e0o l\u00e0 \u201ckh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n\u201d, \u0111\u1ec3 ph\u00e2n bi\u1ec7t ngay v\u1edbi chi ph\u00ed c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, n\u00ean m\u00ecnh r\u1ea5t ch\u1eafc ch\u1eafn c\u00e1c chi ph\u00ed m\u00ecnh \u0111\u00e3 ph\u00e2n v\u00e0o l\u00e0 h\u1ee3p l\u1ec7 th\u00ec kh\u00f4ng th\u1ec3 n\u00e0o b\u1ecb lo\u1ea1i ra \u0111\u01b0\u1ee3c. Nh\u01b0ng c\u01a1 quan thu\u1ebf v\u1eabn lo\u1ea1i ra c\u1ee7a m\u00ecnh m\u1ed9t s\u1ed1 chi ph\u00ed, r\u1ea5t nh\u1ecf th\u00f4i, m\u1ea5y tr\u0103m ng\u00e0n ho\u1eb7c v\u00e0i tri\u1ec7u m\u1ed9t m\u1ee5c th\u00f4i, nh\u01b0ng m\u00ecnh v\u1eabn ph\u1ea3n b\u00e1c \u0111\u1ebfn c\u00f9ng, v\u00ec m\u00ecnh c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, gi\u1ea5y t\u1edd. Tuy m\u00ecnh c\u00f3 photo h\u00f3a \u0111\u01a1n k\u1eb9p v\u00e0o phi\u1ebfu chi hay UNC, nh\u01b0ng h\u1ecd kh\u00f4ng ch\u1ecbu, th\u1ebf l\u00e0 m\u00ecnh \u0111\u00e3 mang h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c \u0111\u1ebfn cho h\u1ecd xem, chi ph\u00ed n\u00e0o c\u00f3 b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m nhi\u1ec1u gi\u1ea5y t\u1edd ch\u1ee9ng minh th\u00ec m\u00ecnh v\u1eabn mang \u0111\u1ee7, v\u00e0 th\u1ebf l\u00e0 h\u1ecd kh\u00f4ng th\u1ec3 n\u00e0o lo\u1ea1i \u0111\u01b0\u1ee3c kho\u1ea3n n\u00e0o c\u1ee7a m\u00ecnh c\u1ea3.<\/span><\/p>\n

C\u00e1c b\u1ea1n n\u00ean ph\u00e2n ra chi ph\u00ed h\u1ee3p l\u1ec7 v\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 ngay t\u1eeb ban \u0111\u1ea7u. Khi \u0111\u00e3 l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 th\u00ec ph\u1ea3i ch\u1eafc ch\u1eafn c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, thi\u1ebfu g\u00ec th\u00ec b\u1ed5 sung ngay, \u0111\u1eebng \u0111\u1ec3 \u0111\u1ebfn khi b\u1ecb h\u1ecfi t\u1edbi th\u00ec m\u1edbi l\u1ee5c t\u00ecm, b\u1ed5 sung ho\u1eb7c \u201cb\u00f9a ch\u00fa\u201d, l\u00fac \u0111\u00f3 th\u1ebf n\u00e0o c\u0169ng sai s\u00f3t v\u00e0 l\u00f2i c\u00e1i \u0111u\u00f4i ra cho ng\u01b0\u1eddi ta n\u1eafm.<\/span><\/p>\n

3\/ Chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 SXKD:<\/span><\/strong><\/em><\/h3>\n

L\u00e0 chi ph\u00ed c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0ng theo thu\u1ebf l\u00e0 kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh. Ph\u1ea7n n\u00e0y, th\u1ef1c t\u1ebf c\u00f4ng ty c\u00e1c b\u1ea1n c\u00f3 ph\u00e1t sinh, c\u00e1c b\u1ea1n h\u00e3y ch\u1ee9ng minh \u0111\u1ebfn c\u00f9ng l\u00e0 c\u00f3, v\u00e0 quan tr\u1ecdng l\u00e0 b\u1ea1n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 th\u1ec3 hi\u1ec7n \u0111i\u1ec1u \u0111\u00f3 v\u00e0 c\u00f3 \u0111\u1ee7 l\u00fd l\u1ebd \u0111\u1ec3 ph\u1ea3n b\u00e1c. \u1ede \u0111\u00e2y c\u00f3 nh\u1eefng \u0111i\u1ec1u r\u1ea5t r\u1ea5t b\u1ef1c b\u1ed9i m\u00e0 m\u00ecnh n\u00eau s\u01a1 s\u01a1 ra \u0111\u00e2y, \u0111\u1ec3 c\u00e1c b\u1ea1n tham kh\u1ea3o:<\/span><\/p>\n

* Chi ph\u00ed c\u00f4ng t\u00e1c:<\/strong> ti\u1ec1n ph\u00f2ng, ti\u1ec1n \u0103n ti\u1ebfp kh\u00e1ch, v\u00e9 m\u00e1y bay\u2026Theo th\u00f4ng t\u01b0 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00ec y\u00eau c\u1ea7u b\u1ea1n c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, quy\u1ebft \u0111\u1ecbnh c\u00f4ng t\u00e1c, n\u1ebfu v\u00e9 m\u00e1y bay, t\u00e0u xe g\u00ec \u0111\u00f3 th\u00ec c\u1ea7n c\u00f3 th\u00eam v\u00e0i y\u00eau c\u1ea7u (Theo th\u00f4ng t\u01b0 78\/2014, Th\u00f4ng t\u01b0 96\/2015) l\u00e0 \u0111\u1ee7, nh\u01b0ng khi b\u1ea1n g\u1eb7p c\u01a1 quan thu\u1ebf h\u1ecd s\u1ebd y\u00eau c\u1ea7u v\u00e0 h\u1ecfi b\u1ea1n \u0111\u1ee7 th\u1ee9 th\u01b0\u1ee3ng v\u00e0ng h\u1ea1 c\u00e1m nh\u01b0:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi v\u00e9 m\u00e1y bay:<\/strong> V\u00e9 m\u00e1y bay n\u00e0y \u0111i n\u01b0\u1edbc ngo\u00e0i l\u00e0m g\u00ec? Th\u01b0 m\u1eddi c\u1ee7a b\u00ean kia \u0111\u00e2u? Ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean kia \u0111\u00e0ng ho\u00e0ng? K\u00fd \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng n\u00e0o? H\u1ee3p \u0111\u1ed3ng \u0111\u00f3 \u0111\u00e2u?\u2026.-> C\u00e1c b\u1ea1n s\u1ebd d\u1ec5 b\u1ecb \u0111i\u00ean khi gi\u1ea3i tr\u00ecnh c\u00e1i n\u00e0y nh\u1ea5t\u2026C\u00f3 nh\u1eefng c\u00e2u h\u1ecfi m\u00e0 b\u1ea1n s\u1ebd ch\u1eb3ng ng\u1edd t\u1edbi. Tuy m\u00ecnh \u0111\u00e3 c\u00f3 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u1ea3: th\u01b0 m\u1eddi (in t\u1eeb email c\u1ee7a \u0111\u1ed1i t\u00e1c) + quy\u1ebft \u0111\u1ecbnh c\u00f4ng t\u00e1c + l\u1ecbch tr\u00ecnh c\u00f4ng t\u00e1c + v\u00e9 \u0111i\u1ec7n t\u1eed + h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3) + c\u00f9i v\u00e9 + ch\u1ee9ng t\u1eeb thanh to\u00e1n. Th\u1ebf m\u00e0 h\u1ecd c\u00f2n h\u1ecfi v\u00ec sao th\u01b0 m\u1eddi l\u00e0 sang Trung Qu\u1ed1c, m\u00e0 v\u00e9 m\u00e1y bay l\u00e0 sang Singapore. V\u00e0 m\u00ecnh \u0111\u00e3 gi\u1ea3i th\u00edch mi\u1ec7ng l\u00e0 v\u00ec c\u00f4ng ty b\u00ean kia h\u1ecd \u1edf Singapore, 2 ng\u01b0\u1eddi c\u00f9ng g\u1eb7p nhau \u1edf Singapore tr\u01b0\u1edbc, r\u1ed3i m\u1edbi c\u00f9ng nhau sang Trung Qu\u1ed1c, ph\u00ed sang Trung Qu\u1ed1c th\u00ec h\u1ecd s\u1ebd bao c\u00f4ng ty m\u00ecnh. Nh\u01b0ng b\u00ean thu\u1ebf nh\u1ea5t \u0111\u1ecbnh kh\u00f4ng ch\u1ecbu v\u00e0 n\u00f3i l\u00e0 c\u00f3 \u0111i\u1ec1u g\u00ec ch\u1ee9ng minh \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng? V\u00e0 t\u1ea1i sao h\u1ecd\u00a0\u0111\u00e3 bao chi ph\u00ed t\u1eeb Singapore qua Trung Qu\u1ed1c r\u1ed3i m\u00e0 ko bao lu\u00f4n t\u1eeb Vi\u1ec7t Nam sang Singapore ? (Botay.com!.. V\u1eady c\u0169ng h\u1ecfi \u0111\u01b0\u1ee3c!). M\u00ecnh ph\u1ea3i show cho h\u1ecd email c\u1ee7a 2 b\u00ean c\u00f9ng b\u00e0n v\u1ec1 vi\u1ec7c \u0111\u00f3. Cu\u1ed1i c\u00f9ng th\u00ec h\u1ecd c\u0169ng ph\u1ea3i ch\u1ecbu.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi ti\u1ec1n ph\u00f2ng, ti\u1ec1n ti\u1ebfp kh\u00e1ch:<\/strong> d\u00f9 c\u00f3 h\u00f3a \u0111\u01a1n + quy\u1ebft \u0111\u1ecbnh + gi\u1ea5y \u0111i \u0111\u01b0\u1eddng, m\u00e0 c\u00f2n b\u1ecb h\u1ecfi l\u00e0: \u0110i c\u00f4ng t\u00e1c l\u00e0m g\u00ec? N\u1ebfu l\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng th\u00ec h\u1ee3p \u0111\u1ed3ng \u0111\u00e2u? \u0110\u01a1n h\u00e0ng \u0111\u00e2u? B\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u00e2u? N\u1ebfu m\u00ecnh n\u00f3i l\u00e0 mang s\u1ea3n ph\u1ea9m \u0111i ch\u00e0o h\u00e0ng, g\u1eb7p c\u00e1c \u0111\u1ea1i l\u00fd m\u1edbi \u0111\u1ec3 t\u1ea1o kh\u00e1ch h\u00e0ng m\u1edbi, \u0111\u00f2i c\u00f4ng n\u1ee3, \u0111i t\u00ecm kh\u00e1ch h\u00e0ng b\u1ecf tr\u1ed1n, v.v\u2026th\u00ec h\u1ecd l\u1ea1i lo\u1ea1i ra, l\u00fd do: ko ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u00e0 c\u00f3 th\u1eadt. Nh\u1eefng c\u00e1i n\u00e0y th\u1ef1c t\u1ebf \u1edf ngo\u00e0i ai c\u0169ng hi\u1ec3u, l\u00e0m g\u00ec c\u00f3 chuy\u1ec7n \u0111i c\u00f4ng t\u00e1c l\u00e0 l\u00fac n\u00e0o c\u0169ng s\u1ebd c\u00f3 \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng g\u00ec h\u1ecd \u0111\u00f2i, v\u00ed d\u1ee5 nh\u01b0 \u0111i \u0111\u00f2i ti\u1ec1n n\u1ee3 ch\u1eb3ng h\u1ea1n, \u0111i c\u00e3i l\u1ed9n th\u1ea5y b\u00e0 lu\u00f4n, \u1edf \u0111\u00e2u ra m\u00e0 kh\u00e1ch h\u00e0ng n\u00f3 k\u00fd cho c\u00e1i bi\u00ean b\u1ea3n? Chuy\u1ec7n \u0111\u00f9a \u00e0? Hay \u0111i t\u00ecm m\u1ed9t kh\u00e1ch h\u00e0ng c\u00e0 ch\u1edbn, n\u00f3 l\u1ea5y h\u00e0ng n\u1ee3 nhi\u1ec1u qu\u00e1 gi\u1edd chu\u1ed3n m\u1ea5t, c\u00f4ng ty ph\u1ea3i \u0111i t\u00ecm tung t\u00edch \u0111\u1ec3 ki\u1ec7n ra t\u00f2a, th\u00ec \u0111\u00e0o \u0111\u00e2u ra m\u1ea5y th\u1ee9 bi\u00ean b\u1ea3n m\u00e0 h\u1ecd \u0111\u00f2i? Nh\u01b0ng n\u1ebfu b\u1ea1n ko c\u00f3 nh\u1eefng g\u00ec h\u1ecd \u0111\u00f2i th\u00ec mi\u1ec5n nh\u00e9 -> B\u1ecb lo\u1ea1i ngay, lu\u1eadt b\u1ea5t th\u00e0nh v\u0103n l\u00e0 th\u1ebf, l\u1ea7n n\u00e0o m\u00ecnh c\u0169ng b\u1ecb, c\u00e3i kh\u00f4ng l\u1ea1i.<\/span><\/p>\n

Bi\u1ec7n ph\u00e1p:<\/strong> H\u1ecd mu\u1ed1n c\u00e1i g\u00ec th\u00ec b\u1ea1n show cho h\u1ecd th\u1ea5y c\u00e1i \u0111\u00f3, \u0111\u1ee1 m\u1ea5t c\u00f4ng gi\u1ea3i th\u00edch d\u00e0i d\u00f2ng m\u1ea5t th\u1eddi gian, mu\u1ed1n c\u00f3 bi\u00ean b\u1ea3n, th\u00ec b\u1ea1n l\u00e0m ra bi\u00ean b\u1ea3n, v\u00ed d\u1ee5: bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, \u0111\u01a1n h\u00e0ng,\u2026c\u00f2n th\u1ef1c t\u1ebf c\u00f3 hay kh\u00f4ng th\u00ec ch\u1ec9 c\u00f3 b\u1ea1n bi\u1ebft th\u00f4i. Hiii<\/span><\/p>\n

> B\u1ea5t c\u1ee9 chi ph\u00ed g\u00ec b\u1ea1n \u0111\u00e3 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd th\u00ec b\u1ea1n ph\u1ea3i hi\u1ec3u r\u00f5 n\u00f3, ph\u1ea3i thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb nh\u1ea5t c\u00f3 th\u1ec3 \u0111\u1ec3 ch\u1ee9ng minh, kh\u00f4ng n\u00ean b\u1ecf qua c\u00e1i g\u00ec c\u1ea3, c\u00e1i g\u00ec b\u1ecb thi\u1ebfu s\u00f3t kh\u00f4ng c\u00f3 th\u00ec \u201ct\u00ecm c\u00e1ch l\u00e0m cho n\u00f3 c\u00f3\u201d, v\u00e0 ph\u1ea3i ngh\u0129 s\u1eb5n c\u00e1c c\u00e2u tr\u1ea3 l\u1eddi v\u00e0 l\u00fd l\u1ebd ph\u1ea3n bi\u1ec7n cho c\u00e1c c\u00e2u h\u1ecfi m\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 s\u1ebd v\u1eb7n v\u1eb9o b\u1ea1n, d\u00f9 n\u00f3 r\u1ea5t v\u00f4 l\u00fd v\u00e0 \u0111i qu\u00e1 s\u00e2u v\u00e0o n\u1ed9i b\u1ed9 c\u00f4ng ty b\u1ea1n.<\/span><\/p>\n

> T\u00f3m l\u1ea1i, b\u1ea1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u00e0: khi \u0111\u00e3 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd, ph\u1ea3i chu\u1ea9n b\u1ecb \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng th\u1ec3 hi\u1ec7n vi\u1ec7c \u0111\u00f3.<\/span><\/p>\n

> M\u00ecnh v\u1eabn c\u00f2n v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1i quy\u1ec1n c\u1ee7a thu\u1ebf khi quy\u1ebft to\u00e1n: h\u1ecd c\u00f3 quy\u1ec1n \u0111i s\u00e2u v\u00e0o n\u1ed9i b\u1ed9 c\u00f4ng ty nh\u01b0 th\u1ebf kh\u00f4ng? (V\u00ed d\u1ee5 nh\u01b0 \u0111\u00f2i xem email th\u01b0 m\u1eddi c\u1ee7a \u0111\u1ed1i t\u00e1c). H\u1ecd lo\u1ea1i b\u1ecf c\u00e1c chi ph\u00ed c\u00f4ng t\u00e1c n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng ch\u1ee9ng t\u1eeb \u0111i k\u00e8m thuy\u1ebft minh th\u00ec l\u00e0 \u0111\u00fang hay sai? (nh\u01b0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p m\u00ecnh n\u00f3i \u1edf tr\u00ean)\u2026C\u00e1c b\u1ea1n n\u00e0o c\u00f3 hi\u1ec3u bi\u1ebft v\u1ec1 v\u1ea5n \u0111\u1ec1 xin ch\u1ec9 b\u1ea3o m\u00ecnh gi\u00fap.<\/span><\/p>\n

4\/ Chi ph\u00ed thu\u00ea nh\u00e0:<\/span><\/strong><\/em><\/p>\n

* N\u0103m 2014, chi ph\u00ed thu\u00ea nh\u00e0 c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd:<\/span><\/p>\n

+ C\u00f3 h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

+ C\u00f3 h\u00f3a \u0111\u01a1n (h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a Thu\u1ebf c\u1ea5p)<\/span><\/p>\n

+ N\u1ebfu tr\u00ean 20 tri\u1ec7u\/ t\u1edd h\u00f3a \u0111\u01a1n (1 l\u1ea7n thanh to\u00e1n) th\u00ec ph\u1ea3i chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng (\u0110i\u1ec1u 6 th\u00f4ng t\u01b0 78\/2014)<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh th\u00ec h\u00f3a \u0111\u01a1n xu\u1ea5t 1 l\u1ea7n tr\u00ean 20 tri\u1ec7u (xu\u1ea5t 1 l\u1ea7n 5 th\u00e1ng) m\u00e0 l\u1ea1i thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, v\u00e0 h\u1ecd \u0111\u00e3 l\u1ea5y l\u00fd do n\u00e0y m\u00e0 \u0111\u00f2i lo\u1ea1i ra, may m\u00e0 c\u00f3 m\u1ed9t anh \u0111\u00e0n anh m\u00e1ch n\u01b0\u1edbc cho m\u00ecnh l\u00e0 n\u1ebfu kho\u1ea3n chi tr\u01b0\u1edbc khi th\u1eddi \u0111i\u1ec3m th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec v\u1eabn \u0111\u01b0\u1ee3c. V\u00e0 m\u00ecnh \u0111\u00e3 xem l\u1ea1i th\u00f4ng t\u01b0, c\u00f3 m\u1ed9t c\u00e2u sau: (tr\u01b0\u1edbc \u0111\u00e2y m\u00ecnh c\u00f3 xem nh\u01b0ng kh\u00f4ng \u0111\u1ec3 \u00fd c\u00e2u n\u00e0y, nay m\u1edbi th\u1ea5y n\u00f3 h\u1eefu \u00edch th\u1ebf n\u00e0o)<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y.<\/em><\/span><\/p>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec1u m\u00e0 m\u00ecnh c\u0169ng kh\u00f4ng \u0111\u1ec3 \u00fd, m\u00ecnh c\u1ee9 ngh\u0129 h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng ch\u1ec9 \u00e1p d\u1ee5ng khi kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o th\u00f4i. \u0110\u1ebfn khi quy\u1ebft to\u00e1n \u0111\u1ee3t n\u00e0y th\u00ec m\u00ecnh m\u1edbi bi\u1ebft. Th\u1ebf n\u00ean c\u00e1c b\u1ea1n l\u01b0u \u00fd l\u00e0 T\u1ea4T C\u1ea2 C\u00c1C H\u00d3A \u0110\u01a0N TR\u00caN 20 TRI\u1ec6U \u0110\u1ec0U PH\u1ea2I THANH TO\u00c1N QUA NG\u00c2N H\u00c0NG<\/strong> h\u1ebft nh\u00e9, kh\u00f4ng k\u1ec3 l\u00e0 h\u00f3a \u0111\u01a1n GTGT hay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

* N\u0103m 2015, chi ph\u00ed thu\u00ea nh\u00e0 d\u01b0\u1edbi 100 tri\u1ec7u\/n\u0103m th\u00ec ch\u1ec9 c\u1ea7n:<\/span><\/p>\n

+ H\u1ee3p \u0111\u1ed3ng (kh\u00f4ng c\u1ea7n c\u00f4ng ch\u1ee9ng)<\/span><\/p>\n

+ M\u1eabu 01\/TNDN<\/a><\/span><\/p>\n

+ Phi\u1ebfu chi (kh\u00f4ng c\u1ea7n chuy\u1ec3n kho\u1ea3n, v\u00ec kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n).<\/span><\/p>\n

5\/ H\u00e0ng t\u1eb7ng:<\/span><\/strong><\/em><\/p>\n

* Khi c\u00f3 cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng th\u00ec xu\u1ea5t h\u00f3a \u0111\u01a1n ghi r\u00f5 l\u00e0 \u201ch\u00e0ng cho, bi\u1ebfu, t\u1eb7ng\u201d, kh\u00f4ng ghi l\u00e0 \u201ckhuy\u1ebfn m\u00e3i\u201d nh\u00e9. V\u00ec bi\u1ebfu, t\u1eb7ng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd, c\u00f2n khuy\u1ebfn m\u00e3i th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 \u0111\u0103ng k\u00fd v\u1edbi s\u1edf th\u01b0\u01a1ng m\u1ea1i th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n

6\/ V\u1ea5n \u0111\u1ec1 h\u00e0ng h\u00f3a, gi\u00e1 v\u1ed1n:<\/span><\/strong><\/em><\/p>\n

V\u1ea5n \u0111\u1ec1 n\u00e0y t\u00f9y v\u00e0o \u0111\u1eb7c th\u00f9 m\u1eb7t h\u00e0ng m\u00e0 m\u1ed7i c\u00f4ng ty kinh doanh hay s\u1ea3n xu\u1ea5t, n\u00ean m\u00ecnh ch\u1ec9 n\u00f3i chung chung, kh\u00f4ng \u0111i v\u00e0o chi ti\u1ebft \u0111\u01b0\u1ee3c. M\u00ecnh ch\u1ec9 khuy\u00ean c\u00e1c b\u1ea1n m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1:<\/span><\/p>\n

* N\u00ean n\u1eafm r\u00f5 c\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n, n\u1ebfu l\u00e0 t\u00ednh tay th\u00ec ph\u1ea3i ch\u1eafc ch\u1eafn l\u00e0 \u0111\u00fang v\u00e0 h\u1ee3p l\u00fd, n\u1ebfu l\u00e0 ph\u1ea7n m\u1ec1m t\u00ednh th\u00ec b\u1ea1n ph\u1ea3i n\u1eafm r\u00f5 c\u00e1ch t\u00ednh c\u1ee7a ph\u1ea7n m\u1ec1m, sau \u0111\u00f3 t\u1ef1 t\u00ednh l\u1ea1i xem c\u00f3 \u0111\u00fang kh\u00f4ng? \u0110\u1eebng qu\u00e1 tin v\u00e0o ph\u1ea7n m\u1ec1m, v\u00ec ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c t\u1ea1o n\u00ean theo nh\u1eefng quy tr\u00ecnh v\u00e0 quy t\u1eafc \u0111\u00e3 \u0111\u1ecbnh s\u1eb5n, n\u00f3 s\u1ebd \u0111\u00fang khi b\u1ea1n l\u00e0m \u0111\u00fang theo quy tr\u00ecnh \u0111\u00f3, nh\u01b0ng khi b\u1ea1n l\u1ee1 sai \u1edf m\u1ed9t l\u1ed7i n\u00e0o \u0111\u00f3 m\u00e0 kh\u00f4ng ph\u00e1t hi\u1ec7n ra, th\u00ec ch\u1eafc ch\u1eafn n\u00f3 s\u1ebd sai.<\/span><\/p>\n

* C\u00f3 th\u1ec3 s\u1ebd c\u00f3 nh\u1eefng ph\u00e1t sinh Nh\u1eadp – Xu\u1ea5t r\u1eafc r\u1ed1i m\u1ed9t ch\u00fat, v\u00ed d\u1ee5: h\u00e0ng b\u00e1n r\u1ed3i, kh\u00e1ch h\u00e0ng l\u1ea1i tr\u1ea3 v\u1ec1, r\u1ed3i l\u1ea1i b\u00e1n \u0111i cho kh\u00e1ch kh\u00e1c\u2026V\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u1ea7n m\u1ec1m s\u1ebd d\u1ec5 sai khi t\u00ednh gi\u00e1 v\u1ed1n, nh\u1ea5t l\u00e0 n\u1ebfu c\u00f4ng ty c\u00f3 nhi\u1ec1u kho. Khi t\u1ef1 t\u00ednh tay l\u1ea1i, n\u1ebfu ph\u00e1t hi\u1ec7n sai th\u00ec b\u1ea1n n\u00ean li\u00ean h\u1ec7 v\u1edbi nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m \u0111ang d\u00f9ng \u0111\u1ec3 h\u1ecfi cho k\u1ef9 m\u00e0 kh\u1eafc ph\u1ee5c ngay.<\/span><\/p>\n

* Ri\u00eang m\u00ecnh th\u00ec m\u00ecnh d\u00f9ng MISA, v\u00e0 m\u00ecnh kh\u00e1 r\u00e0nh ph\u1ea7n m\u1ec1m n\u00e0y r\u1ed3i, (do m\u00ecnh d\u1ecdc ph\u00e1 n\u00f3 c\u1ea3 ch\u1ee5c l\u1ea7n r\u1ed3i) m\u00e0 c\u0169ng c\u00f2n b\u1ecb m\u1ed9t l\u1ed7i nh\u1ecf. V\u00e0 thu\u1ebf \u0111\u00e3 ph\u00e1t hi\u1ec7n ra (h\u1ecd c\u0169ng si\u00eau l\u1eafm) nh\u01b0ng m\u00ecnh \u0111\u00e3 gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c v\u00ec sao c\u00f3 l\u1ed7i \u0111\u00f3, v\u00e0 c\u01a1 b\u1ea3n l\u00e0 kh\u00f4ng sai v\u1ec1 m\u1eb7t chi ph\u00ed t\u00ednh thu\u1ebf. Th\u1ebf l\u00e0 kh\u00f4ng sao c\u1ea3.<\/span><\/p>\n

* Ph\u1ea7n xu\u1ea5t – nh\u1eadp h\u00e0ng c\u0169ng d\u1ec5 b\u1ecb ph\u1ea1t. H\u1ecd ki\u1ec3m tra nh\u1eadp xu\u1ea5t t\u1ed3n tr\u00ean s\u1ed5 kho c\u1ee7a m\u00ecnh v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n. N\u1ebfu b\u1ea1n c\u00f3 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kho m\u00e0 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec chu\u1ea9n b\u1ecb s\u1eb5n l\u00fd do thuy\u1ebft ph\u1ee5c \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi thu\u1ebf nh\u00e9.<\/span><\/p>\n

B. K\u1ebeT QU\u1ea2:<\/span><\/strong><\/span><\/h2>\n

1\/ Chi ph\u00ed c\u00f4ng ty m\u00ecnh b\u1ecb lo\u1ea1i:<\/span><\/strong><\/em><\/p>\n

* 3 t\u1edd h\u00f3a \u0111\u01a1n s\u00f3t l\u1ea1i c\u1ee7a n\u0103m 2014, n\u0103m 2015 m\u1edbi h\u1ea1ch to\u00e1n. L\u00fd do: thu\u1ebf n\u00f3i chi ph\u00ed n\u0103m n\u00e0o h\u1ea1ch to\u00e1n n\u0103m \u0111\u00f3.<\/span><\/p>\n

> Nh\u01b0ng m\u00ecnh v\u1eabn ch\u01b0a hi\u1ec3u v\u00ec sao h\u00f3a \u0111\u01a1n n\u0103m 2014 s\u00f3t th\u00ec m\u00ecnh k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c, v\u00ec kh\u00f4ng c\u00f2n b\u1ecb gi\u1edbi h\u1ea1n th\u1eddi gian, nh\u01b0ng l\u1ea1i kh\u00f4ng cho t\u00ednh v\u00e0o chi ph\u00ed? Ai bi\u1ebft vui l\u00f2ng ch\u1ec9 cho m\u00ecnh v\u1edbi.<\/span><\/p>\n

* Thu\u1ebf ph\u00e2n b\u1ed5 l\u1ea1i chi ph\u00ed 2 kho\u1ea3n m\u1ee5c m\u00e0 m\u00ecnh \u0111\u00e3 cho th\u1eb3ng v\u00e0o chi ph\u00ed 1 n\u0103m th\u00f4i, v\u00ec gi\u00e1 tr\u1ecb nh\u1ecf x\u00edu.<\/span><\/p>\n

> H\u1ecd ki\u1ec3m kh\u00e1 k\u1ef9, d\u00f9 l\u00e0 chi ph\u00ed nh\u1ecf x\u00edu ch\u1ec9 v\u00e0i tri\u1ec7u, n\u00ean c\u00e1c b\u1ea1n ph\u00e2n b\u1ed5 chi ph\u00ed cho k\u1ef9 nh\u00e9.<\/span><\/p>\n

* K\u1ebft qu\u1ea3:<\/span><\/p>\n

* B\u1ecb lo\u1ea1i: Chi ph\u00ed b\u1ecb lo\u1ea1i 2 n\u0103m c\u1ed9ng l\u1ea1i g\u1ea7n 10 tri\u1ec7u. V\u00e0 m\u1ed9t kho\u1ea3n b\u00e1n h\u00e0ng d\u01b0\u1edbi gi\u00e1 v\u1ed1n do h\u00e0ng b\u1ecb l\u1ed7i k\u1ef9 thu\u1eadt. H\u1ecd l\u1ea5y l\u00fd l\u1ebd l\u00e0 chi ph\u00ed kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu, v\u00e0 c\u00f4ng ty ph\u1ea3i t\u1ef1 ch\u1ecbu kho\u1ea3n l\u1ed7 n\u00e0y. B\u00ean m\u00ecnh c\u00e3i \u0111\u1ebfn c\u00f9ng, nh\u01b0ng sau do kh\u00f4ng mu\u1ed1n phi\u1ec1n \u0111i l\u00ean \u0111i xu\u1ed1ng n\u00ean s\u1ebfp \u0111\u00e0nh ch\u1ecbu.<\/span><\/p>\n

> M\u00ecnh v\u1eabn c\u00f2n th\u1eafc m\u1eafc kho\u1ea3n n\u00e0y. V\u00ec sao c\u00f4ng ty b\u00e1n c\u00f3 l\u1eddi th\u00ec ch\u1ea3 ai h\u1ecfi, b\u00e1n l\u1ed7 do h\u00e0ng l\u1ed7i th\u00ec h\u1ecd n\u00f3i l\u00e0 l\u1ed7 \u00edt th\u00ec cho, l\u1ed7 nhi\u1ec1u qu\u00e1 th\u00ec ko cho. C\u00f3 ai c\u00f3 kinh nghi\u1ec7m v\u1ec1 v\u1ea5n \u0111\u1ec1 b\u00e1n l\u1ed7 n\u00e0y th\u00ec ch\u1ec9 m\u00ecnh v\u1edbi.<\/span><\/p>\n

* Ph\u1ea1t h\u00e0nh ch\u00ednh: 2.520.000 VND (C\u00f3 chi ph\u00ed b\u1ecb lo\u1ea1i l\u00e0 c\u00f3 b\u1ecb ph\u1ea1t, t\u1ed9i k\u00ea khai sai).<\/span><\/p>\n

2\/ C\u00e1c \u0111i\u1ec1u c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 s\u1eb5n s\u00e0ng quy\u1ebft to\u00e1n.<\/span><\/strong><\/em><\/p>\n

* B\u1ea3ng k\u00ea mua v\u00e0o, b\u00e1n ra file Excel. (B\u1ea1n n\u00e0o qu\u00ean ch\u01b0a k\u1ebft xu\u1ea5t th\u00ec k\u1ebft xu\u1ea5t l\u01b0u l\u1ea1i tr\u01b0\u1edbc, ho\u1eb7c \u0111\u00e3 m\u1ea5t d\u1eef li\u1ec7u th\u00ec nh\u1eadp l\u1ea1i tr\u01b0\u1edbc cho kh\u1ecfe, v\u00ec khi quy\u1ebft to\u00e1n th\u00ec \u0111\u00e2y l\u00e0 c\u00e1i \u0111\u1ea7u ti\u00ean h\u1ecd y\u00eau c\u1ea7u, l\u00fac \u0111\u00f3 m\u1edbi loay hoay l\u00e0m th\u00ec m\u1ec7t l\u1eafm.)<\/span><\/p>\n

* Danh s\u00e1ch chi ph\u00ed b\u1ea1n \u0111\u00e3 t\u1ef1 lo\u1ea1i ra. (Theo c\u00e1ch m\u00ecnh l\u00e0m, th\u00ec \u0111\u00e2y ch\u00ednh l\u00e0 s\u1ed5 c\u00e1i 6423 m\u00e0 m\u00ecnh \u0111\u00e3 t\u1ef1 lo\u1ea1i ngay khi h\u1ea1ch to\u00e1n, n\u00ean ko m\u1ea5t nhi\u1ec1u th\u1eddi gian)<\/span><\/p>\n

* Nh\u1eadt k\u00fd chung. (File Excel)<\/span><\/p>\n

* H\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra.<\/span><\/p>\n

* Ch\u1ee9ng t\u1eeb xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

* S\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng.<\/span><\/p>\n

* C\u00e1c kh\u1ebf \u01b0\u1edbc vay n\u1ee3 ng\u00e2n h\u00e0ng, vay c\u00e1 nh\u00e2n.<\/span><\/p>\n

* H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng, quy ch\u1ebf l\u01b0\u01a1ng, quy ch\u1ebf t\u00e0i ch\u00ednh.<\/span><\/p>\n

CH\u00daC M\u1eccI NG\u01af\u1edcI QUY\u1ebeT TO\u00c1N TH\u00c0NH C\u00d4NG!<\/span><\/strong><\/p>\n

Ngu\u1ed3n s\u01b0u t\u1ea7m<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c b\u1ea1n k\u1ebf to\u00e1n s\u1ebd r\u1ea5t quan t\u00e2m nh\u1eefng kinh nghi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n kinh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":20182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3834,3835],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23184"}],"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=23184"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23184\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20182"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23184"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}