{"id":2753,"date":"2015-07-20T02:56:03","date_gmt":"2015-07-20T02:56:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2753"},"modified":"2017-04-05T12:41:49","modified_gmt":"2017-04-05T12:41:49","slug":"nhung-viec-ke-toan-can-lam-cua-cong-ty-moi-thanh-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2753","title":{"rendered":"Nh\u1eefng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m c\u1ee7a c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-2779\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cong-ty-moi-thanh-lap-ke-toan-can-lam-gi.jpg\" alt=\"Nh\u1eefng vi\u1ec7c c\u1ea7n l\u00e0m c\u1ee7a c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp - \u1ea3nh ch\u00ednh\" width=\"291\" height=\"182\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u0110<\/span><span style=\"font-size: 12pt;\">\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp, sau khi nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh, k\u1ebf to\u00e1n c\u1ea7n ch\u00fa \u00fd th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. Khai thu\u00ea m\u00f4n b\u00e0i<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">Th\u1eddi h\u1ea1n khai v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i:<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb m\u1edbi th\u00e0nh l\u1eadp, th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u00a0l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p th\u00e0nh l\u1eadp<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p\u00a0\u0111\u01b0\u1ee3c x\u00e1c\u00a0\u0111\u1ecbnh theo v\u1ed1n ghi trong gi\u1ea5y ph\u00e9p\u00a0\u0110KKD<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>V\u0103n b\u1ea3n tham kh\u1ea3o:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-1392016nd-cp-quy-dinh-ve-le-phi-thue-mon-bai\/\">Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP<\/a>\u00a0Quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-3022016tt-btc-huong-dan-ve-le-phi-mon-bai-tu-nam-2017\/\">Th\u00f4ng t\u01b0 302\/2016\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft :\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-nop-le-phi-mon-bai-nam-2017\/\">H\u01b0\u1edbng d\u1eabn n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m 2017.<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Khai thu\u1ebf GTGT<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n Doanh nghi\u1ec7p\u00a0ph\u1ea3i g\u1eedi <a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Mau-06-GTGT-Dang-ky-phuong-phap-tinh-thue-GTGT.doc\">M\u1eabu s\u1ed1 06\/GTGT<\/a> \u0111\u0103ng k\u00fd\u00a0t\u1ef1 nguy\u1ec7n\u00a0\u00e1p d\u1ee5ng k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb . Th\u1eddi gian n\u1ed9p l\u00e0 tr\u01b0\u1edbc k\u1ef3 k\u00ea khai thu\u1ebf\u00a0\u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng g\u1eedi M\u1eabu 06\/GTGT th\u00ec\u00a0\u00e1p d\u1ee5ng k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec1u khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd. Sau khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo s\u1ebd c\u0103n c\u1ee9 theo m\u1ee9c doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ee7 12 th\u00e1ng) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng hay theo qu\u00fd, v\u00e0 \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh trong chu k\u1ef3 3 n\u0103m.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">d. C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp d\u00f9 ch\u01b0a ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 mua b\u00e1n, nh\u01b0ng v\u1eabn khai thu\u1ebf GTGT v\u00e0 n\u1ed9p t\u1edd khai ngay qu\u00fd\u00a0\u0111\u1ea7u ti\u00ean<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">e. \u0110\u1ed1i v\u1edbi DN \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec khai thu\u1ebf GTGT theo m\u1eabu 01\/GTGT, ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec m\u1eabu 04\/GTGT.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>V\u0103n b\u1ea3n tham kh\u1ea3o:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh ND 209\/2013 v\u00e0 lu\u1eadt thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1512014tt-btc-huong-dan-cac-quy-dinh-ve-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 151\/2014 ng\u00e0y 10\/10\/2014.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. Khai thu\u1ebf TNDN<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. K\u1ec3 t\u1eeb qu\u00fd 4\/2014, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai t\u1ea1m t\u00ednh thu\u1ebf TNDN. Doanh nghi\u1ec7p t\u1ea1m t\u00ednh s\u1ed1 thu\u1ebf TNDN h\u00e0ng qu\u00fd ph\u1ea3i n\u1ed9p v\u00e0 mang \u0111i n\u1ed9p thu\u1ebf\u00a0m\u00e0 kh\u00f4ng c\u1ea7n k\u00ea khai<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. Cu\u1ed1i n\u0103m Quy\u1ebft to\u00e1n thu\u1ebf TNDN theo m\u1eabu 03\/TNDN.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. N\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ea3 n\u0103m nhi\u1ec1u h\u01a1n 20% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong n\u0103m, th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>V\u0103n b\u1ea3n tham kh\u1ea3o:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/06\/2014 h\u01b0\u1edbng d\u1eabn N\u0110 218\/2013 v\u1ec1 thu\u1ebf TNDN.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 26\/2015\/TT_BTC<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. Khai thu\u1ebf TNCN<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. Thu\u1ebf TNCN, kh\u00f4ng ph\u00e1t sinh th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai th\u00e1ng\/qu\u00ed (m\u1eabu 02\/KK-TNCN)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. Vi\u1ec7c khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng cho c\u1ea3 n\u0103m. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng c\u1ee7a \u00edt nh\u1ea5t m\u1ed9t lo\u1ea1i t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean khai thu\u1ebf theo th\u00e1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng thu\u1ed9c di\u1ec7n khai thu\u1ebf theo th\u00e1ng theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf theo qu\u00fd.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <span style=\"text-decoration: underline;\"> V\u00ed d\u1ee5 30<\/span>: N\u0103m 2014 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo qu\u00fd th\u00ec n\u0103m 2014 C\u00f4ng ty A thu\u1ed9c di\u1ec7n khai thu\u1ebf TNCN theo qu\u00fd, kh\u00f4ng ph\u00e2n bi\u1ec7t trong n\u0103m 2014 C\u00f4ng ty A th\u1ef1c t\u1ebf c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u00ean 50 tri\u1ec7u \u0111\u1ed3ng hay d\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <span style=\"text-decoration: underline;\"> V\u00ed d\u1ee5 31<\/span>: N\u0103m 2014 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng; th\u00e1ng 1, th\u00e1ng 2 kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a b\u1ea5t k\u1ef3 t\u1edd khai n\u00e0o; th\u00e1ng 3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i T\u1edd khai s\u1ed1 02\/KK-TNCN nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0 T\u1edd khai 03\/KK-TNCN l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng (ho\u1eb7c l\u1edbn h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng); C\u00e1c th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 12 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i c\u00e1c T\u1edd khai 02\/KK-TNCN v\u00e0 03\/KK-TNCN nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng th\u00ec C\u00f4ng ty A kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai c\u1ee7a c\u00e1c th\u00e1ng 1 v\u00e0 th\u00e1ng 2. T\u1eeb th\u00e1ng 3 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf TNCN theo th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c. Cu\u1ed1i n\u0103m doanh nghi\u1ec7p kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb,\u00a0nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n n\u0103m (m\u1eabu 05\/KK-TNCN)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>V\u0103n b\u1ea3n tham kh\u1ea3o:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/08\/2013 h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-653013nd-cp-quy-dinh-mot-so-dieu-cua-luat-thue-tncn\/\" target=\"_blank\">N\u0110 65\/2013\/N\u0110-CP<\/a> v\u1ec1 thu\u1ebf TNCN.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 151\/2014 ng\u00e0y 10\/10\/2014<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>5. Ho\u00e1 \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi DN m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf GTGT theo PP Kh\u1ea5u tr\u1eeb, c\u00f3 n\u1ed9p m\u1eabu 06\/GTGT th\u00ec n\u1ed9p th\u00eam M\u1eabu 3.14 (M\u1eabu: \u0110\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in\/\u0111\u1eb7t in).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn th\u00ec: ti\u1ebfn h\u00e0nh \u0111\u1eb7t in h\u00f3a \u0111\u01a1n GTGT.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Sau khi c\u00f3 ho\u00e1 \u0111\u01a1n, ph\u1ea3i l\u00e0m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1eedi cho c\u01a1 quan thu\u1ebf\u00a0tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng \u00edt nh\u1ea5t l\u00e0 5 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, m\u1ed7i qu\u00fd ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (M\u1eabu BC26\/AC), ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 qu\u00fd sau.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; \u0110\u1ed1i v\u1edbi DN m\u1edbi th\u00e0nh l\u1eadp n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp\u00a0c\u0169ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c nh\u01b0 tr\u00ean.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>V\u0103n b\u1ea3n tham kh\u1ea3o:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> H\u01b0\u1edbng d\u1eabn N\u0110 51\/2010 v\u00e0 TT 04\/2014 \/TT-BTC<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 151\/2014 ng\u00e0y 10\/10\/2014.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>6. T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y m\u1edf t\u00e0i kho\u1ea3n, ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o s\u1ed1 TK ng\u00e2n h\u00e0ng cho c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan \u0111\u0103ng \u00a0ky kinh doanh theo m\u1eabu 08\/MST.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>V\u0103n b\u1ea3n tham kh\u1ea3o:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>7. Lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">a. N\u1ebfu DN k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c: k\u1ebf to\u00e1n li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan BHXH \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 tham gia \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean.<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i khai tr\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo m\u1eabu s\u1ed1 05 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 23\/2014\/TT-BL\u0110TBXH.<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0L\u1eadp s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng t\u1ea1i n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/span><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>V\u0103n b\u1ea3n tham kh\u1ea3o: <\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0Lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-232014tt-bldtbxh-huong-dan-luat-lao-dong-ve-viec-lam\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 23\/2014\/TT-BL\u0110TBXH.<\/a><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>8. \u0110\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea3i l\u1eadp B\u1ea3ng \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u c\u00e1c s\u1ea3n ph\u1ea9m ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ecbnh m\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i c\u00f4ng ty v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>V\u0103n b\u1ea3n tham kh\u1ea3o:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>9. \u0110\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp v\u00e0 n\u1ed9p b\u1ea3ng th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao TSC\u0110 tr\u01b0\u1edbc khi \u00a0kh\u1ea5u hao TSC\u0110<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u0103n b\u1ea3n tham kh\u1ea3o:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-452013tt-btc-huong-dan-quan-ly-su-dung-va-trich-khau-hao-tscd\/\" target=\"_blank\">\u00a0Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng vi\u1ec7c c\u1ea7n l\u00e0m c\u1ee7a c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp g\u1ed3m Khai thu\u1ebf m\u00f4n b\u00e0i, khai thu\u1ebf GTGT, khai thu\u1ebf TNDN, v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 b\u1ea3o hi\u1ec3m&#8230;nh\u01b0 th\u1ebf n\u00e0o<\/p>\n","protected":false},"author":7,"featured_media":6642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[307],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2753"}],"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=2753"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2753\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6642"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2753"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}