H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/strong><\/span><\/p>\n\u0110\u1ec3 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 \u0111\u01a1n gi\u1ea3n, b\u1ea1n v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn sau:<\/p>\n
B\u01b0\u1edbc 1: S\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/h4>\n
\u0110\u1ec3 c\u00f3 th\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tr\u01b0\u1edbc c\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i s\u1eafp x\u1ebfp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ea9n th\u1eadn, chi ti\u1ebft theo \u0111\u00fang tr\u00ecnh t\u1ef1 th\u1eddi gian. \u0110i\u1ec1u n\u00e0y gi\u00fap cho vi\u1ec7c ki\u1ec3m tra, k\u00ea khai b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i, d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n
B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/h4>\n
D\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 s\u1eafp x\u1ebfp c\u1ea9n th\u1eadn, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n ti\u1ebfn h\u00e0nh ki\u1ec3m tra v\u00e0 ho\u00e0n thi\u1ec7n c\u00e1c ch\u1ee9ng t\u1eeb nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 v\u00e0 h\u1ee3p ph\u00e1p theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/p>\n
B\u01b0\u1edbc 3: Ph\u00e2n lo\u1ea1i c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo th\u00e1ng, qu\u00fd<\/h4>\n
\u0110\u1ec3 c\u00f3 th\u1ec3 k\u00ea khai \u0111\u01b0\u1ee3c b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m chu\u1ea9n c\u00e1c, tr\u01b0\u1edbc \u0111\u00f3 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u0169ng c\u1ea7n ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh nh\u01b0: Ph\u00e2n lo\u1ea1i c\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, chi ph\u00ed kh\u1ea5u hao,…<\/p>\n
B\u01b0\u1edbc 4: R\u00e0 so\u00e1t v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh theo t\u1eebng nh\u00f3m t\u00e0i kho\u1ea3n<\/h4>\n
\u0110\u00e2y l\u00e0 m\u1ed9t b\u01b0\u1edbc r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 t\u1ed5ng h\u1ee3p th\u00f4ng tin k\u00ea khai cho nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c. Theo \u0111\u00f3, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 r\u00e0 so\u00e1t theo c\u00e1c nh\u00f3m t\u00e0i kho\u1ea3n nh\u01b0 sau:<\/p>\n
– R\u00e0 so\u00e1t nh\u00f3m h\u00e0ng t\u1ed3n kho: C\u1ea7n ki\u1ec3m tra xem h\u00e0ng t\u1ed3n kho c\u00f3 b\u1ecb \u00e2m hay kh\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p \u00e2m th\u00ec k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho h\u1ee3p l\u00fd, ch\u00ednh x\u00e1c. \u00c1p d\u1ee5ng ch\u1ea1y gi\u00e1 v\u1ed1n theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh h\u00e0ng t\u1ed3n kho \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/p>\n
– R\u00e0 so\u00e1t nh\u00f3m c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3: K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi kh\u00e1ch h\u00e0ng th\u00f4ng qua bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 cu\u1ed1i n\u0103m r\u1ed3i r\u00e0 so\u00e1t, ki\u1ec3m tra c\u00e1c ph\u00e1t sinh b\u00ean c\u00f3 v\u00e0 b\u00ean n\u1ee3 \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang nghi\u1ec7p v\u1ee5, t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro c\u00f4ng n\u1ee3 c\u0169ng nh\u01b0 c\u00f4ng n\u1ee3 v\u1ec1 thu\u1ebf c\u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i.<\/p>\n
– R\u00e0 so\u00e1t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0: K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra l\u1ea1i c\u00e1c h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0, ph\u00e2n t\u00edch r\u00f5 b\u1ea3n ch\u1ea5t, ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n r\u1ed3i c\u00e2n \u0111\u1ed1i ch\u1ee9ng t\u1eeb \u0111\u1ec3 ghi nh\u1eadn \u0111\u1ea7u t\u01b0, ph\u1ea3n \u00e1nh \u0111\u00fang hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 th\u00f4ng qua bi\u00ean b\u1ea3n h\u1ecdp v\u00e0 c\u00e1c t\u00e0i li\u1ec7u, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u00e3 cung c\u1ea5p.<\/p>\n
– R\u00e0 so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 \u0111\u1ec3 xem vi\u1ec7c k\u00ea khai \u0111\u00e3 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf hay ch\u01b0a.<\/p>\n
– R\u00e0 so\u00e1t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra, t\u00ednh to\u00e1n nguy\u00ean gi\u00e1, th\u1eddi gian s\u1eed d\u1ee5ng, nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC, Th\u00f4ng t\u01b0 s\u1ed1 28\/2017\/TT-BTC. Ngo\u00e0i ra, khi r\u00e0 so\u00e1t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n c\u0169ng c\u1ea7n l\u01b0u \u00fd quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng.<\/p>\n
– R\u00e0 so\u00e1t Doanh thu: K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ki\u1ec3m tra doanh thu t\u1eebng s\u1ea3n ph\u1ea9m \u0111\u00e3 ph\u1ea3n \u00e1nh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng hay ch\u01b0a, bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 b\u00e1n v\u00e0 nguy\u00ean nh\u00e2n bi\u1ebfn \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/p>\n
– R\u00e0 so\u00e1t gi\u00e1 v\u1ed1n: K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o gi\u00e1 v\u1ed1n t\u1eebng m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c, m\u1ee9c \u0111\u1ed9 ch\u00ednh x\u00e1c th\u1ec3 hi\u1ec7n \u1edf l\u00e3i g\u1ed9p.<\/p>\n
– R\u00e0 so\u00e1t chi ph\u00ed qu\u1ea3n l\u00fd: K\u1ebf to\u00e1n ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 h\u1ee3p l\u00fd c\u1ee7a h\u1ed3 s\u01a1, t\u1ef7 l\u1ec7 chi ph\u00ed tr\u00ean doanh thu, c\u00e1c t\u00e0i kho\u1ea3n, ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf v\u00e0 ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/p>\n
L\u01b0u \u00fd r\u1eb1ng, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t, k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ngay \u0111\u1ec3 \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c khi k\u00ea khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n
B\u01b0\u1edbc 5: Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebft chuy\u1ec3n<\/h4>\n
Sau khi \u0111\u00e3 r\u00e0 so\u00e1t k\u1ef9 c\u00e1c s\u1ed1 li\u1ec7u c\u1ea7n thi\u1ebft, k\u1ebf to\u00e1n s\u1ebd ti\u1ebfn h\u00e0nh th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed, k\u1ebft chuy\u1ec3n l\u1ed7 l\u00e3i v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb \u0111\u1ea7u 5 \u0111\u1ebfn \u0111\u1ea7u 9 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/p>\n
B\u01b0\u1edbc 6: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h4>\n
Sau khi \u0111\u00e3 r\u00e0 so\u00e1t v\u00e0 t\u1ed5ng h\u1ee3p h\u1ebft c\u00e1c s\u1ed1 li\u1ec7u c\u1ea7n thi\u1ebft, k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ebd l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK \u0111\u1ec3 ho\u00e0n t\u1ea5t k\u00ea khai BCTC.<\/p>\n
L\u01b0u \u00fd:<\/span><\/p>\nV\u1ec1 kho\u1ea3n chi ph\u00ed ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 v\u00e0 ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n m\u1ee5c v\u1ec1 gi\u00e1 v\u1ed1n, kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c.<\/p>\n
B\u00ean c\u1ea1nh \u0111\u00f3, ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo \u0111\u00fang quy \u0111\u1ecbnh: t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ng\u1eafn v\u00e0 d\u00e0i h\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p, t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i c\u00f3 th\u1eddi gian t\u1eeb 12 th\u00e1ng tr\u1edf xu\u1ed1ng v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ng\u1eafn h\u1ea1n v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n
B\u1ea3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y nh\u1eefng n\u1ed9i dung v\u1ec1 c\u01a1 s\u1edf v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee5 th\u1ec3.<\/p>\n
C\u0103n c\u1ee9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 tr\u01b0\u1edbc, s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n chi ti\u1ebft kh\u00e1c.<\/p>\n
Ph\u01b0\u01a1ng Nam l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 13 n\u0103m kinh nghi\u1ec7m c\u00f9ng \u0111\u1ed9i ng\u0169 chuy\u00ean gia tinh th\u00f4ng v\u00e0 t\u1eadn t\u00e2m trong c\u00f4ng vi\u1ec7c. Li\u00ean h\u1ec7 ngay v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n t\u1ed1t nh\u1ea5t v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p b\u1ea1n.<\/p>\n","protected":false},"excerpt":{"rendered":"
Th\u1eddi h\u1ea1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111ang t\u1edbi g\u1ea7n. Hi\u1ec7n nay, c\u00e1c […]<\/p>\n","protected":false},"author":2,"featured_media":3630,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"\n
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