{"id":1316,"date":"2025-07-25T12:07:45","date_gmt":"2025-07-25T12:07:45","guid":{"rendered":"https:\/\/tranthihoa.infy.uk\/?p=1316"},"modified":"2026-01-08T09:21:58","modified_gmt":"2026-01-08T09:21:58","slug":"khi-nao-co-quan-thue-xuong-quyet-toan-thue-tai-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/25\/khi-nao-co-quan-thue-xuong-quyet-toan-thue-tai-doanh-nghiep\/","title":{"rendered":"Khi n\u00e0o c\u01a1 quan thu\u1ebf xu\u1ed1ng quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i doanh nghi\u1ec7p"},"content":{"rendered":"<p><strong>Khi ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c m\u1ed9t th\u1eddi gian, c\u00e1c doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u quy\u1ebft to\u00e1n t\u1eeb c\u01a1 quan thu\u1ebf. V\u1eady, khi n\u00e0o c\u01a1 quan thu\u1ebf s\u1ebd xu\u1ed1ng t\u1eadn c\u00f4ng ty \u0111\u1ec3 quy\u1ebft to\u00e1n? C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra nh\u1eefng g\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i doanh nghi\u1ec7p? C\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb khi quy\u1ebft to\u00e1n thu\u1ebf?<\/strong><\/p>\n<h5 id=\"I.-Quyet-toan-thue-la-gi?\" class=\"sub-title\"><strong>I. Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h5>\n<p>Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 qu\u00e1 tr\u00ecnh c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp ki\u1ec3m tra h\u1ed3 s\u01a1, s\u1ed5 s\u00e1ch c\u1ee7a doanh nghi\u1ec7p sau m\u1ed9t th\u1eddi gian kinh doanh, ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u00f3 \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf hay ch\u01b0a. T\u1eeb \u0111\u00f3, h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p kh\u1eafc ph\u1ee5c nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111ang kh\u00f4ng tu\u00e2n th\u1ee7 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf ban h\u00e0nh, \u0111\u1ec3 tr\u00e1nh th\u1ea5t tho\u00e1t c\u00e1c ngu\u1ed3n thu c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h5 id=\"II.-Khi-nao-co-quan-thue-xuong-quyet-toan,-kiem-tra-doanh-nghiep?\" class=\"sub-title\"><strong>II. Khi n\u00e0o c\u01a1 quan thu\u1ebf xu\u1ed1ng quy\u1ebft to\u00e1n, ki\u1ec3m tra doanh nghi\u1ec7p?<\/strong><\/h5>\n<p>C\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra doanh nghi\u1ec7p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Quy tr\u00ecnh ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 970\/Q\u0110-TCT ng\u00e0y 14\/07\/2023, bao g\u1ed3m:<\/p>\n<ul>\n<li>Ki\u1ec3m tra d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf;<\/li>\n<li>Ki\u1ec3m tra trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt;<\/li>\n<li>Ki\u1ec3m tra khi doanh nghi\u1ec7p ho\u00e0n thu\u1ebf;<\/li>\n<li>Ki\u1ec3m tra d\u1ef1a theo k\u1ebf ho\u1ea1ch ho\u1eb7c ki\u1ec3m tra theo chuy\u00ean \u0111\u1ec1 (*);<\/li>\n<li>Ki\u1ec3m tra theo ki\u1ebfn ngh\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, thanh tra nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c;<\/li>\n<li>Ki\u1ec3m tra trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfn h\u00e0nh:\n<ul>\n<li>Chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p;<\/li>\n<li>Gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, c\u1ed5 ph\u1ea7n h\u00f3a, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m kinh doanh m\u00e0 d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<\/li>\n<li>Ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t, bao g\u1ed3m:\n<ul>\n<li>Ki\u1ec3m tra khi c\u00f3 \u0111\u01a1n t\u1ed1 c\u00e1o;<\/li>\n<li>Ki\u1ec3m tra theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ho\u1eb7c theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u1ea5p tr\u00ean;<\/li>\n<li>Ki\u1ec3m tra d\u1ef1a theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, c\u1ed5 ph\u1ea7n h\u00f3a, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd);<\/li>\n<li>Ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf;<\/li>\n<li>Ki\u1ec3m tra theo \u0111\u1ec1 xu\u1ea5t sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf;<\/li>\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t kh\u00e1c.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u27a8 Nh\u01b0 v\u1eady, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf xu\u1ed1ng quy\u1ebft to\u00e1n sau 5 n\u0103m.<\/p>\n<p>(*) Vi\u1ec7c l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p \u0111\u1ec3 ti\u1ebfn h\u00e0nh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf theo k\u1ebf ho\u1ea1ch ho\u1eb7c theo chuy\u00ean \u0111\u1ec1 s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 t\u1eeb r\u1ee7i ro cao tr\u1edf xu\u1ed1ng, xem x\u00e9t l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p \u0111\u00e3 qu\u00e1 5 n\u0103m ch\u01b0a \u0111\u01b0\u1ee3c thanh tra, ki\u1ec3m tra thu\u1ebf, \u0111\u1ed3ng th\u1eddi kh\u00f4ng tr\u00f9ng l\u1eb7p v\u1edbi nh\u1eefng doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch thanh tra thu\u1ebf.<\/p>\n<h5 id=\"III.-Co-quan-thue-kiem-tra-gi-khi-quyet-toan-thue-tai-doanh-nghiep?\" class=\"sub-title\"><strong>III. C\u01a1 quan thu\u1ebf ki\u1ec3m tra g\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i doanh nghi\u1ec7p?<\/strong><\/h5>\n<p>Theo quy \u0111\u1ecbnh, khi c\u01a1 quan thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i doanh nghi\u1ec7p s\u1ebd ti\u1ebfn h\u00e0nh th\u1ef1c ki\u1ec3m nh\u1eefng c\u00f4ng vi\u1ec7c sau:<\/p>\n<ol>\n<li aria-level=\"1\">Ki\u1ec3m tra c\u00e1c t\u1edd khai thu\u1ebf: Ki\u1ec3m tra to\u00e0n b\u1ed9 c\u00e1c t\u1edd khai thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3, bao g\u1ed3m t\u1edd khai\u00a0thu\u1ebf GTGT,\u00a0thu\u1ebf TNDN,\u00a0thu\u1ebf TNCN\u00a0v\u00e0 khai c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (n\u1ebfu c\u00f3);<\/li>\n<li aria-level=\"1\">X\u00e1c minh c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf: C\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, b\u00e1o c\u00e1o thu\u1ebf, bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra s\u1ed5 s\u00e1ch v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: Xem x\u00e9t\u00a0s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n\u00a0c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1edbp v\u1edbi c\u00e1c t\u1edd khai thu\u1ebf \u0111\u00e3 n\u1ed9p;<\/li>\n<li aria-level=\"1\">V\u1ec1 ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n: Xem x\u00e9t quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi gian c\u01a1 quan thu\u1ebf ki\u1ec3m tra, bao g\u1ed3m c\u00f3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c s\u1ef1 ki\u1ec7n k\u1ebf to\u00e1n, vi\u1ec7c ghi ch\u1ee9ng t\u1eeb v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh;<\/li>\n<li aria-level=\"1\">Gi\u1ea3i tr\u00ecnh v\u1ec1 c\u00e1c sai ph\u1ea1m: Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i cung c\u1ea5p, gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1ec1 b\u1ea5t k\u1ef3 sai ph\u1ea1m n\u00e0o trong khi quy\u1ebft to\u00e1n thu\u1ebf, bao g\u1ed3m tr\u00ecnh b\u00e0y l\u00fd do t\u1ea1i sao sai ph\u1ea1m x\u1ea3y ra v\u00e0 c\u00e1ch gi\u1ea3i quy\u1ebft ch\u00fang nh\u01b0 th\u1ebf n\u00e0o.<\/li>\n<\/ol>\n<h5 id=\"IV.-Doanh-nghiep-chuan-bi-ho-so-quyet-toan-thue-gom-nhung-gi?\" class=\"sub-title\"><strong>IV. Doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/h5>\n<p>Khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf, k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m tra c\u1ee7a c\u00e1n b\u1ed9 thu\u1ebf.<\/p>\n<p>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c quy t\u1eafc sau:<\/p>\n<p><strong>\u27a8\u00a0<\/strong><strong>S\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c<\/strong><\/p>\n<ul>\n<li>S\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c theo th\u00e1ng\/qu\u00fd, theo th\u1ee9 t\u1ef1 c\u1ee7a c\u00e1c b\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra. C\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf;<\/li>\n<li>M\u1ed7i ch\u1ee9ng t\u1eeb ho\u1eb7c nh\u00f3m ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00ednh k\u00e8m:\n<ul>\n<li>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n ra s\u1ebd c\u1ea7n k\u00e8m theo phi\u1ebfu thu (n\u1ebfu thu ti\u1ec1n m\u1eb7t), phi\u1ebfu xu\u1ea5t kho, h\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u00ean b\u1ea3n thanh l\u00fd (n\u1ebfu c\u00f3);<\/li>\n<li>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o c\u1ea7n \u0111i k\u00e8m v\u1edbi phi\u1ebfu chi (n\u1ebfu chi ti\u1ec1n m\u1eb7t), phi\u1ebfu nh\u1eadp kho, \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u00ean b\u1ea3n thanh l\u00fd\/bi\u00ean b\u1ea3n b\u00e0n giao (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<\/li>\n<li>N\u1ebfu b\u00e1n h\u00e0ng tr\u1ea3 g\u00f3p, c\u1ea7n k\u00e8m phi\u1ebfu k\u1ebf to\u00e1n v\u00e0 phi\u1ebfu xu\u1ea5t kho, h\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u00ean b\u1ea3n thanh l\u00fd (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p><u>L\u01b0u \u00fd:\u00a0<\/u><\/p>\n<p>T\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb \u0111\u1ec1u ph\u1ea3i c\u00f3 d\u1ea5u, ch\u1eef k\u00fd \u0111\u1ea7y \u0111\u1ee7 theo ch\u1ee9c danh. M\u1ed7i th\u00e1ng\/qu\u00fd (t\u00f9y s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb nhi\u1ec1u hay \u00edt) t\u1ea1o l\u1eadp 1 t\u1eadp h\u1ed3 s\u01a1 ri\u00eang c\u00f3 b\u00eca \u0111\u1ea9y \u0111\u1ee7 \u0111\u1ec3 l\u01b0u ch\u1ee9ng t\u1eeb.<\/p>\n<p><strong>\u27a8\u00a0<\/strong><strong>S\u1eafp x\u1ebfp b\u00e1o c\u00e1o \u0111\u00e3 n\u1ed9p l\u00ean c\u01a1 quan thu\u1ebf<\/strong><\/p>\n<ul>\n<li>Ch\u1ee9ng t\u1eeb c\u1ee7a n\u0103m n\u00e0o ph\u1ea3i \u0111i k\u00e8m v\u1edbi b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng c\u1ee7a n\u0103m \u0111\u00f3. C\u00e1c b\u00e1o c\u00e1o n\u1ed9p theo k\u1ef3 bao g\u1ed3m:\n<ul>\n<li><a href=\"https:\/\/ketoananpha.vn\/mau-so-01-gtgt-to-khai-thue-gia-tri-gia-tang-theo-thong-tu-80-2021-tt-btc\">T\u1edd khai thu\u1ebf GTGT<\/a>\u00a0h\u00e0ng th\u00e1ng\/qu\u00fd;<\/li>\n<li><a href=\"https:\/\/ketoananpha.vn\/mau-so01-xsbhdc-to-khai-khau-tru-thue-thu-nhap-ca-nhan\">T\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/a>\u00a0th\u00e1ng\/qu\u00fd;<\/li>\n<li>B\u00e1o c\u00e1o s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf (n\u1ebfu c\u00f3) th\u00e1ng\/qu\u00fd.<\/li>\n<\/ul>\n<\/li>\n<li>C\u00e1c b\u00e1o c\u00e1o n\u0103m bao g\u1ed3m:\n<ul>\n<li><a href=\"https:\/\/ketoananpha.vn\/lap-bao-cao-tai-chinh-cuoi-nam.html\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>;<\/li>\n<li><a href=\"https:\/\/ketoananpha.vn\/dich-vu-quyet-toan-thue-thu-nhap-ca-nhan.html\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a>, thu\u1ebf TNDN;<\/li>\n<li>B\u00e1o c\u00e1o ho\u00e0n thu\u1ebf c\u1ee7a t\u1eebng n\u0103m.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u27a8\u00a0<\/strong><strong>Chu\u1ea9n b\u1ecb s\u1ed5 s\u00e1ch h\u00e0ng n\u0103m\u00a0<\/strong><\/li>\n<\/ul>\n<p>Chu\u1ea9n b\u1ecb s\u1ed5 s\u00e1ch h\u00e0ng n\u0103m g\u1ed3m:<\/p>\n<ul>\n<li aria-level=\"1\">S\u1ed5 nh\u1eadt k\u00fd chung, s\u1ed5 nh\u1eadt k\u00fd b\u00e1n h\u00e0ng, s\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng;<\/li>\n<li aria-level=\"1\">S\u1ed5 t\u1ed5ng h\u1ee3p, chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p;<\/li>\n<li aria-level=\"1\">S\u1ed5 k\u1ebf to\u00e1n qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 s\u1ed5 chi ti\u1ebft ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng;<\/li>\n<li aria-level=\"1\">S\u1ed5 c\u00e1i t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n, s\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n (theo h\u00ecnh th\u1ee9c nh\u1eadt k\u00fd chung);<\/li>\n<li aria-level=\"1\">S\u1ed5 t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/li>\n<li aria-level=\"1\">B\u1ea3ng\u00a0<a href=\"https:\/\/ketoananpha.vn\/cach-tinh-khau-hao-tscd.html\">t\u00ednh kh\u1ea5u hao TSC\u0110<\/a>, b\u1ea3ng t\u00ednh ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc;<\/li>\n<li aria-level=\"1\">B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n kho, s\u1ed5 chi ti\u1ebft v\u1eadt t\u01b0, h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p><u>L\u01b0u \u00fd:<\/u><\/p>\n<p>T\u1ea5t c\u1ea3 c\u00e1c s\u1ed5 ph\u1ea3i in ra v\u00e0 k\u00fd \u0111\u00f3ng d\u1ea5u \u0111\u1ea7y \u0111\u1ee7, s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a c\u00e1c phi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh v\u00e0 s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1.<\/p>\n<p><strong>\u27a8\u00a0<\/strong><strong>S\u1eafp x\u1ebfp h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">S\u1eafp x\u1ebfp c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra theo tr\u00ecnh t\u1ef1 th\u1eddi gian, chi ti\u1ebft theo t\u00ean t\u1eebng nh\u00e0 cung c\u1ea5p\/kh\u00e1ch h\u00e0ng;<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u1eebng h\u1ee3p \u0111\u1ed3ng, bao g\u1ed3m c\u00f3 h\u1ee3p \u0111\u1ed3ng g\u1ed1c, bi\u00ean b\u1ea3n nghi\u1ec7m thu\/b\u00e0n giao v\u00e0 h\u1ed3 s\u01a1 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3);<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra\u00a0<a href=\"https:\/\/ketoananpha.vn\/hop-dong-lao-dong-thu-viec.html\">h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/a>\u00a0v\u00e0 h\u1ec7 th\u1ed1ng thang b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ea3m b\u1ea3o k\u00fd k\u1ebft \u0111\u00fang, \u0111\u1ee7 v\u00e0 n\u1ed9i dung \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo quy \u0111\u1ecbnh;<\/li>\n<li aria-level=\"1\">Ngo\u00e0i ra, xem x\u00e9t c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 b\u1ed5 nhi\u1ec7m, \u0111i\u1ec1u chuy\u1ec3n c\u00f4ng t\u00e1c v\u00e0 t\u0103ng l\u01b0\u01a1ng.<\/li>\n<\/ul>\n<p><strong>\u27a8<\/strong><strong>\u00a0H\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Chu\u1ea9n b\u1ecb c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p (<a href=\"https:\/\/ketoananpha.vn\/dang-ky-giay-phep-kinh-doanh.html\">\u0111\u0103ng k\u00fd kinh doanh<\/a>,\u00a0<a href=\"https:\/\/ketoananpha.vn\/dich-vu-xin-giay-phep-chung-nhan-dang-ky-dau-tu.html\">ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0<\/a>\u2026) bao g\u1ed3m b\u1ea3n g\u1ed1c v\u00e0 b\u1ea3n sao \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng (x\u00e1c th\u1ef1c) \u0111\u1ea7y \u0111\u1ee7;<\/li>\n<li aria-level=\"1\">C\u00e1c c\u00f4ng v\u0103n li\u00ean quan \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>\u27a8\u00a0<\/strong><strong>Ki\u1ec3m tra chi ti\u1ebft kh\u00e1c<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed5 t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n;<\/li>\n<li aria-level=\"1\">So s\u00e1nh c\u00e1c giao d\u1ecbch kinh t\u1ebf ph\u00e1t sinh v\u1edbi s\u1ed5 \u0111\u1ecbnh kho\u1ea3n: Ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c gi\u1eefa h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra l\u1ea1i c\u00f4ng n\u1ee3 v\u1edbi c\u00e1c b\u00ean: kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p;<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra c\u00e1c d\u1eef li\u1ec7u \u0111\u00e3 nh\u1eadp v\u00e0 khai b\u00e1o thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra so v\u1edbi b\u1ea3ng k\u00ea \u0111\u00e3 khai thu\u1ebf, \u0111\u1ea3m b\u1ea3o c\u00e1c s\u1ed1 li\u1ec7u kh\u1edbp nhau;<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c ch\u1eef k\u00fd tr\u00ean t\u00e0i li\u1ec7u;<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra b\u1ea3ng l\u01b0\u01a1ng v\u1edbi s\u1ed5\u00a0<a href=\"https:\/\/ketoananpha.vn\/cach-hach-toan-tai-khoan-334.html\">t\u00e0i kho\u1ea3n 334<\/a>\u00a0\u0111\u1ea3m b\u1ea3o kh\u1edbp nhau. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, ki\u1ec3m tra xem \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 c\u00e1 nh\u00e2n c\u1ee7a h\u1ecd hay ch\u01b0a.<\/li>\n<\/ul>\n<h5 id=\"V.-Cau-hoi-lien-quan-den-quyet-toan-thue-tai-doanh-nghiep\" class=\"sub-title\"><strong>V. C\u00e2u h\u1ecfi li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i doanh nghi\u1ec7p<\/strong><\/h5>\n<p><strong>1. Khi chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c qu\u1eadn l\u00e0m thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/strong><\/p>\n<p>C\u00f3. Tuy nhi\u00ean, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p n\u1ebfu doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh doanh thu th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n.<\/p>\n<p><strong>2. C\u00f3 ph\u1ea3i c\u1ee9 5 n\u0103m c\u01a1 quan thu\u1ebf s\u1ebd xu\u1ed1ng \u0111\u01a1n v\u1ecb quy\u1ebft to\u00e1n 1 l\u1ea7n?<\/strong><\/p>\n<p>Kh\u00f4ng. Quy\u1ebft to\u00e1n c\u0103n c\u1ee9 v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u00eau \u1edf m\u1ee5c II c\u1ee7a b\u00e0i vi\u1ebft, n\u00ean kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 5 n\u0103m c\u01a1 quan thu\u1ebf s\u1ebd xu\u1ed1ng \u0111\u01a1n v\u1ecb quy\u1ebft to\u00e1n 1 l\u1ea7n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c m\u1ed9t th\u1eddi gian, c\u00e1c doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u quy\u1ebft to\u00e1n t\u1eeb c\u01a1 quan thu\u1ebf. V\u1eady, khi n\u00e0o c\u01a1 quan thu\u1ebf s\u1ebd xu\u1ed1ng t\u1eadn c\u00f4ng ty \u0111\u1ec3 quy\u1ebft to\u00e1n? C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra nh\u1eefng g\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i doanh nghi\u1ec7p? C\u00f4ng t\u00e1c chu\u1ea9n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[128],"tags":[],"class_list":["post-1316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-thu-nhap-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1316","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1316"}],"version-history":[{"count":2,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1316\/revisions"}],"predecessor-version":[{"id":1318,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1316\/revisions\/1318"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1331"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}