{"id":7620,"date":"2015-08-10T09:43:05","date_gmt":"2015-08-10T09:43:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7620"},"modified":"2015-11-12T16:00:18","modified_gmt":"2015-11-12T16:00:18","slug":"hach-toan-doi-voi-nhung-khoan-truy-thu-thue-va-phat-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7620","title":{"rendered":"H\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf"},"content":{"rendered":"

\"H\u1ea1ch<\/h2>\n

R\u1ea5t nhi\u1ec1u quan \u0111i\u1ec3m v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n nh\u1eefng kho\u1ea3n truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf. V\u1eady h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o cho \u0111\u00fang. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u0169ng nh\u01b0 quan \u0111i\u1ec3m v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u1ec3 c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o<\/span><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a Thu\u1ebf<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 6, kh\u1ecfan 2, \u0111i\u1ec3m 2.36\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong>\u00a0quy \u0111\u1ecbnh nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

“C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.”<\/span><\/em><\/p>\n

Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng kh\u1ecfan n\u1ed9p ph\u1ea1t ti\u1ec1n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; nh\u1eefng kho\u1ea3n truy thu thu\u1ebf, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

K\u1ebf to\u00e1n c\u1ee7a TP. HCM ai c\u0169ng b\u00ed\u00eat C\u00f4ng v\u0103n s\u1ed1: 13521\/CT-TTHT ng\u00e0y 28\/12\/2007 c\u1ee7a C\u1ee5c thu\u1ebf TP HCM h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ed1 thu\u1ebf truy thu th\u00eam qua ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf. Trong c\u00f4ng v\u0103n n\u00e0y, C\u1ee5c thu\u1ebf TP. HCM \u0111\u00e3 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p h\u1ea1ch t\u00f3an c\u00e1c kh\u1ecfan ti\u1ec1n truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf v\u00e0o TK 4211.<\/span><\/p>\n

Nhi\u1ec1u k\u1ebf to\u00e1n l\u1ea1i cho l\u00e0, nh\u1eefng kho\u1ea3n truy thu thu\u1ebf, hay ph\u1ea1t thu\u1ebf, n\u00ean h\u1ea1ch to\u00e1n v\u00e0o TK 811, cu\u1ed1i n\u0103m khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN th\u00ec lo\u1ea1i tr\u1eeb kh\u1ecfan n\u00e0y tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf<\/span><\/p>\n

V\u1eady, theo b\u1ea1n h\u1ea1ch t\u00f3an v\u00e0o TK 4211 hay TK 811 nh\u1eefng kh\u1ecfan truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf ?<\/span><\/p>\n

2. Chu\u1ea9n m\u1ef1c\u00a0K\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

H\u1ea7u h\u1ebft nh\u1eefng quy\u1ebft \u0111\u1ecbnh truy thu thu\u1ebf, ph\u1ea1t thu\u1ebf \u0111\u1ec1u l\u00e0 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu, li\u00ean quan t\u1edbi c\u00e1c k\u1ef3 tr\u01b0\u1edbc. Theo quy \u0111\u1ecbnh t\u1ea1i chu\u1ea9n m\u1ef1c k\u1ebf t\u00f3an s\u1ed1 29. t\u1ea1i \u0111o\u1ea1n 23, 25 quy \u0111\u1ecbnh:<\/span><\/p>\n

“23. Doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu li\u00ean quan \u0111\u1ebfn c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh ngay sau th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n ra sai s\u00f3t b\u1eb1ng c\u00e1ch:<\/em><\/span><\/p>\n

(a) \u0110i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u so s\u00e1nh n\u1ebfu sai s\u00f3t thu\u1ed9c k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh; ho\u1eb7c<\/span><\/em><\/p>\n

(b) \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh, n\u1ebfu sai s\u00f3t thu\u1ed9c k\u1ef3 tr\u01b0\u1edbc k\u1ef3 l\u1ea5y s\u1ed1 li\u1ec7u so s\u00e1nh<\/span><\/em><\/p>\n

\u2026.<\/span><\/em><\/p>\n

25. Khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t \u0111\u1ebfn t\u1eebng k\u1ef3, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a k\u1ef3 s\u1edbm nh\u1ea5t (c\u00f3 th\u1ec3 ch\u00ednh l\u00e0 k\u1ef3 hi\u1ec7n t\u1ea1i) m\u00e0 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t .<\/em>“<\/span><\/p>\n

Theo chu\u1ea9n m\u1ef1c k\u1ebf t\u00f3an, nh\u1eefng kh\u1ecfan truy thu, ph\u1ea1t thu\u1ebf, \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kh\u1ecfan n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kh\u1ecfan m\u1ee5c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i ( n\u0103m th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra). Nh\u01b0 v\u1eady, s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, s\u1ebd l\u00e0 s\u1ed1 \u0111\u00fang sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng s\u1ed1 li\u1ec7u b\u1ecb truy thu hay ph\u1ea1t thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

3. Th\u1ef1c t\u1ebf trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

Tuy nhi\u00ean, v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh v\u00e0o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a ph\u1ea7n m\u1ec1m, th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c. V\u00ec th\u1ebf m\u1edbi c\u00f3 vi\u1ec7c k\u1ebf to\u00e1n d\u00f9ng t\u00e0i\u00a0 kho\u1ea3n trung gian 811 , 4211 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng t\u00e0i kho\u1ea3n\u00a0t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3\u2026 cho ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 truy thu v\u00e0 ph\u1ea1t thu\u1ebf.<\/span><\/p>\n

C\u00e2u h\u1ecfi l\u1ea1i \u0111\u01b0\u1ee3c \u0111\u1eb7t ra:\u00a0 N\u00ean h\u1ea1ch to\u00e1n v\u00e0o TK 4211 hay TK 811 nh\u1eefng kho\u1ea3n truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf ?<\/span><\/p>\n

Th\u1ef1c t\u1ebf, h\u1ea1ch to\u00e1n v\u00e0o TK 811, hay 4211 \u0111\u1ec1u l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu h\u1ea1ch to\u00e1n v\u00e0o TK 4211 l\u00e0 gi\u1ea3m l\u00e3i c\u1ee7a n\u0103m tr\u01b0\u1edbc. H\u1ea1ch to\u00e1n v\u00e0o TK 811 l\u00e0 gi\u1ea3m l\u00e3i c\u1ee7a n\u0103m nay. Tuy nhi\u00ean, h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kh\u1ecfan n\u00e0o \u0111\u1ec1u c\u00f3 nh\u1eefng h\u1ec7 l\u1ee5y \u0111i k\u00e8m. C\u1ee5 th\u1ec3 :<\/span><\/p>\n

a. N\u1ebfu h\u1ea1ch to\u00e1n v\u00e0o TK 4211 :<\/span><\/strong><\/em><\/p>\n

+Vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 th\u1ea9m quy\u1ec1n c\u1ee7a Ch\u1ee7 s\u1edf h\u1eefu, kh\u00f4ng ph\u1ea3i th\u1ea9m quy\u1ec1n c\u1ee7a k\u1ebf to\u00e1n, v\u00ec th\u1ebf, mu\u1ed1n h\u1ea1ch to\u00e1n v\u00e0o TK 4211 ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. Ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c vi\u1ec7c n\u00e0y, v\u00ec th\u1ebf n\u1ebfu k\u1ebf to\u00e1n t\u1ef1 h\u1ea1ch t\u00f3an v\u00e0o TK n\u00e0y l\u00e0 \u0111\u00e3 v\u00f4 t\u00ecnh vi ph\u1ea1m quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, vi ph\u1ea1m quy\u1ec1n t\u00e0i s\u1ea3n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

+Khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft t\u00f3an \u0111\u00e3 l\u1eadp v\u00e0 \u0111\u00e3 \u0111\u1ef1\u01a1c th\u00f4ng qua k\u1ebft qu\u1ea3 kinh doanh trong n\u0103m. Th\u01b0\u1edfng ph\u1ea1t li\u00ean quan t\u1edbi k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf th\u00e0nh t\u00edch c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n trong doanh nghi\u1ec7p. N\u1ebfu k\u1ebf to\u00e1n h\u1ea1ch t\u00f3an c\u00e1c kho\u1ea3n\u00a0truy thu, ph\u1ea1t thu\u1ebf v\u00e0o l\u1ee3i nhu\u1eadn c\u1ee7a n\u0103m tr\u01b0\u1edbc, m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 th\u00f4ng qua t\u1eadp th\u1ec3, kh\u00f4ng minh b\u1ea1ch, c\u00f3 th\u1ec3 \u0111\u00e3 che d\u1ea5u \u0111i nh\u1eefng sai ph\u1ea1m ( d\u1eabn t\u1edbi ph\u1ea3i truy thu v\u00e0 ph\u1ea1t thu\u1ebf) c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n lien quan<\/span><\/p>\n

b. N\u1ebfu h\u1ea1ch t\u00f3an v\u00e0o TK 811<\/span><\/strong><\/em><\/p>\n

+Khi xem x\u00e9t th\u00f4ng qua b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, k\u1ebf to\u00e1n v\u00e0 gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh ph\u1ea3i gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc ch\u1ee7 s\u1edf h\u1eefu chi ph\u00ed kh\u00e1c trong n\u0103m ( l\u00e0 nh\u1eefng kho\u1ea3n truy thu, ph\u1ea1t thu\u1ebf), t\u1eeb \u0111\u00f3 ph\u1ea3i gi\u1ea3i tr\u00ecnh v\u1ec1 nh\u1eefng sai ph\u1ea1m c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n c\u1ee7a nh\u1eefng n\u0103m b\u1ecb truy thu thu\u1ebf, ph\u1ea1t thu\u1ebf<\/span><\/p>\n

+Kh\u00f4ng gi\u1ea5u \u0111\u01b0\u1ee3c nh\u1eefng sai ph\u1ea1m c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc<\/span><\/p>\n

+Cu\u1ed1i k\u1ef3 ph\u1ea3i lo\u1ea1i tr\u1eeb nh\u1eefng kho\u1ea3n truy thu, ph\u1ea1t thu\u1ebf n\u00e0y tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0o TK 811 th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e1c c\u00f4ng ty quy m\u00f4 l\u1edbn, c\u00f3 b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd chuy\u00ean nghi\u1ec7p th\u1ef1c hi\u1ec7n. V\u1edbi nh\u1eefng k\u1ebf to\u00e1n \u1edf nh\u1eefng c\u00f4ng ty nh\u1ecf, kh\u00f4ng mu\u1ed1n ph\u1ea3i h\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n ph\u1ee9c\u00a0t\u1ea1p, th\u01b0\u1eddng ch\u1ecdn c\u00e1ch h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o TK 4211<\/span><\/p>\n

V\u00ed d\u1ee5: Sau khi ki\u1ec3m tra quy\u1ebft to\u00e1n, doanh nghi\u1ec7p b\u1ecb truy thu s\u1ed1 thu\u1ebf GTGT l\u00e0 50 tr, thu\u1ebf TNDN l\u00e0 10 tr, thu\u1ebf TNCN l\u00e0 15 tr. Ti\u1ec1n ph\u1ea1t l\u00e0 25 tr. Trong \u0111\u00f3 chi ph\u00ed b\u1ecb lo\u1ea1i c\u00f3 12 tr l\u00e0 kh\u1ea5u hao TSC\u0110 v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c. Gi\u1ea3 s\u1eed, doanh nghi\u1ec7p kh\u00f4ng truy thu \u0111\u01b0\u1ee3c thu\u1ebf TNCN, v\u00e0 kh\u00f4ng mu\u1ed1n c\u00f3 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u1ec1 kh\u1ea5u haoTSC\u0110. K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

+ Khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh truy thu v\u00e0 ph\u1ea1t, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 4211,ho\u1eb7c TK 811 \/\u00a0<\/span>C\u00f3 TK 3331 : 50 tr<\/span><\/p>\n

N\u1ee3 TK 4211, ho\u1eb7c TK 811 \/ C\u00f3 TK 3334 : 10 tr<\/span><\/p>\n

N\u1ee3 TK 4211, ho\u1eb7c TK 811\/ C\u00f3 TK 3335 : 15 tr<\/span><\/p>\n

N\u1ee3 TK 811\/ C\u00f3 TK 214 : 12 tr
\nL\u01b0u \u00fd : Ti\u1ec1n kh\u1ea5u hao c\u00f3 th\u1ec3 kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh, m\u00e0 theo d\u00f5i ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed1 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 s\u1ed1 kh\u1ea5u hao, s\u1ed1 thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf<\/span><\/p>\n

+ Khi n\u1ed9p ti\u1ec1n truy thu v\u00e0 n\u1ed9p ph\u1ea1t, k\u1ebf t\u00f3an h\u1ea1ch t\u00f3an :<\/span><\/p>\n

N\u1ee3 TK 3331\/\u00a0C\u00f3 TK 111,112 : 50 tr<\/span><\/p>\n

N\u1ee3 TK 3334\/C\u00f3 TK 111,112 : 10tr<\/span><\/p>\n

N\u1ee3 TK 3335\/C\u00f3 TK 111,112 : 15 tr<\/span><\/p>\n

N\u1ee3 TK 421, 811\/C\u00f3 TK 111, 112: 25 tr<\/span><\/p>\n

N\u1ebfu h\u1ea1ch t\u00f3an v\u00e0o TK 811, cu\u1ed1i k\u1ef3, khi quy\u1ebft t\u00f3an thu\u1ebf TNDN, b\u1ea1n \u0111\u01b0a kho\u1ea3n truy thu, ph\u1ea1t thu\u1ebf n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau B4: C\u00e1c kh\u1ecfan chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i\u00a0 T\u1edd khai quy\u1ebft t\u00f3an thu\u1ebf TNDN M\u1eabu 03\/TNDN s\u1ed1 ti\u1ec1n l\u00e0 112 tr<\/span><\/p>\n

B\u1ea1n h\u00e3y l\u1ef1a cho m\u00ecnh c\u00e1ch l\u00e0m ph\u00f9 h\u1ee3p nh\u1ea5t, v\u00e0 nh\u1edb l\u00e0 c\u00e1c kh\u1ecfan thu\u1ebf truy thu ph\u1ea3i h\u1ea1ch t\u00f3an qua TK 333<\/span><\/p>\n

L\u01b0u \u00fd : \u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u00e3 y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n thi\u1ebft k\u1ebf s\u1ed5 k\u1ebf to\u00e1n c\u00f3 d\u00f2ng : “S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh” tr\u01b0\u1edbc s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng ch\u1ec9 ti\u00eau c\u00f3 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc. Tuy nhi\u00ean, t\u1edbi nay c\u00e1c c\u00f4ng ty ph\u1ea7n m\u1ec1m c\u0169ng ch\u01b0a tri\u1ec3n khai \u0111\u01b0\u1ee3c vi\u1ec7c n\u00e0y<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

R\u1ea5t nhi\u1ec1u quan \u0111i\u1ec3m v\u1ec1 vi\u1ec7c H\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n truy thu thu\u1ebf v\u00e0 ph\u1ea1t thu\u1ebf, K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/p>\n","protected":false},"author":7,"featured_media":7947,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[921],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7620"}],"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=7620"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7620\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7947"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7620"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}