{"id":9566,"date":"2025-04-25T17:02:59","date_gmt":"2025-04-25T10:02:59","guid":{"rendered":"https:\/\/www.careerlink.vn:8443\/cam-nang-viec-lam\/?p=9566"},"modified":"2025-04-25T17:06:37","modified_gmt":"2025-04-25T10:06:37","slug":"hoan-thue-la-gi","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/kien-thuc-kinh-te\/hoan-thue-la-gi","title":{"rendered":"Ho\u00e0n thu\u1ebf l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n hay v\u1eadn h\u00e0nh doanh nghi\u1ec7p, vi\u1ec7c n\u1ed9p thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i ai c\u0169ng bi\u1ebft r\u1eb1ng c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t cho ph\u00e9p \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p. <strong>Ho\u00e0n thu\u1ebf l\u00e0 g\u00ec<\/strong> v\u00e0 khi n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u1ea1i? B\u00e0i vi\u1ebft sau s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1t ch\u00ednh s\u00e1ch n\u00e0y.<strong><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.careerlink.vn:8443\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/04\/hoan-thue-la-gi-826h2-1024x1024.jpg\" alt=\"ho\u00e0n thu\u1ebf l\u00e0 g\u00ec\" class=\"wp-image-9567\" srcset=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/04\/25165949\/hoan-thue-la-gi-826h2-1024x1024.jpg 1024w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/04\/25165949\/hoan-thue-la-gi-826h2-300x300.jpg 300w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/04\/25165949\/hoan-thue-la-gi-826h2-150x150.jpg 150w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/04\/25165949\/hoan-thue-la-gi-826h2-768x768.jpg 768w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/04\/25165949\/hoan-thue-la-gi-826h2.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Ho\u00e0n thu\u1ebf l\u00e0 g\u00ec?<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Ho\u00e0n thu\u1ebf l\u00e0 qu\u00e1 tr\u00ecnh c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng kh\u00f4ng c\u00f2n thu\u1ed9c ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;Ho\u00e0n thu\u1ebf l\u00e0 m\u1ed9t c\u01a1 ch\u1ebf quan tr\u1ecdng nh\u1eb1m b\u1ea3o \u0111\u1ea3m s\u1ef1 c\u00f4ng b\u1eb1ng trong vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 n\u1ed9p th\u1eeba, \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m thu\u1ebf, ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ea1i Vi\u1ec7t Nam, ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Vi\u1ec7c hi\u1ec3u \u0111\u00fang <strong>ho\u00e0n thu\u1ebf l\u00e0 g\u00ec<\/strong> kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1 nh\u00e2n, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao \u00fd th\u1ee9c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c ho\u00e0n thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ea1i tr\u00e0 cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf, m\u00e0 ch\u1ec9 x\u1ea3y ra trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u00e0 lo\u1ea1i thu\u1ebf nh\u1ea5t \u0111\u1ecbnh khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn th\u01b0\u1eddng \u0111\u01b0\u1ee3c ho\u00e0n k\u00e8m theo c\u00e1c t\u00ecnh hu\u1ed1ng \u00e1p d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Thu\u1ebf GTGT l\u00e0 lo\u1ea1i thu\u1ebf th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c ho\u00e0n trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1edbn. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, \u0111\u00e3 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 m\u1edbi, ch\u01b0a ph\u00e1t sinh doanh thu, c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/li>\n\n\n\n<li>C\u00f3 s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba do k\u00ea khai sai ho\u1eb7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c ho\u00e0n thu\u1ebf GTGT gi\u00fap doanh nghi\u1ec7p gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh, t\u0103ng d\u00f2ng ti\u1ec1n l\u01b0u \u0111\u1ed9ng v\u00e0 khuy\u1ebfn kh\u00edch ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 xu\u1ea5t kh\u1ea9u.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0ng thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf.<\/li>\n\n\n\n<li>\u0110\u00e3 n\u1ed9p th\u1eeba so v\u1edbi ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf sau quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/li>\n\n\n\n<li>C\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi t\u1ea1m kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf TNCN ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u n\u01a1i ho\u1eb7c c\u00f3 thu nh\u1eadp thay \u0111\u1ed5i trong n\u0103m. Vi\u1ec7c quy\u1ebft to\u00e1n v\u00e0 ho\u00e0n thu\u1ebf gi\u00fap \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 tr\u00e1nh thi\u1ec7t th\u00f2i do t\u1ea1m kh\u1ea5u tr\u1eeb sai.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Thu\u1ebf TNDN \u0111\u01b0\u1ee3c ho\u00e0n trong c\u00e1c t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ed9p th\u1eeba thu\u1ebf do khai sai doanh thu, chi ph\u00ed, \u01b0u \u0111\u00e3i thu\u1ebf.<\/li>\n\n\n\n<li>\u0110\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf theo ch\u00ednh s\u00e1ch nh\u01b0ng \u0111\u00e3 n\u1ed9p \u0111\u1ee7 tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i.<\/li>\n\n\n\n<li>Gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba sau quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tuy kh\u00f4ng th\u01b0\u1eddng xuy\u00ean nh\u01b0 GTGT hay TNCN, nh\u01b0ng ho\u00e0n thu\u1ebf TNDN l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i 3 lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn tr\u00ean, m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf kh\u00e1c c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n trong tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B):<\/strong> ho\u00e0n khi h\u00e0ng h\u00f3a b\u1ecb t\u00e1i xu\u1ea5t ho\u1eb7c ti\u00eau d\u00f9ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch ch\u1ecbu thu\u1ebf.<\/li>\n\n\n\n<li><strong>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u:<\/strong> ho\u00e0n khi h\u00e0ng h\u00f3a nh\u1eadp v\u1ec1 nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng, b\u1ecb t\u00e1i xu\u1ea5t, b\u1ecb h\u1ee7y ho\u1eb7c sai m\u00e3 s\u1ed1 thu\u1ebf su\u1ea5t.<\/li>\n\n\n\n<li><strong>Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng:<\/strong> ho\u00e0n v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng ti\u00eau d\u00f9ng trong n\u01b0\u1edbc.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh trong l\u0129nh v\u1ef1c xu\u1ea5t nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t \u0111\u1eb7c th\u00f9, \u0111\u00f2i h\u1ecfi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf k\u1ef9 l\u01b0\u1ee1ng v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0110i\u1ec1u ki\u1ec7n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng ph\u1ea3i m\u1ecdi c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c \u0111\u1ec1u c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf. Theo quy \u0111\u1ecbnh t\u1ea1i <strong>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/strong>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh th\u00ec m\u1edbi \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean quan tr\u1ecdng \u0111\u1ec3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf nhanh ch\u00f3ng, ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ee3p ph\u00e1p<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ch\u1ec9 nh\u1eefng c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p \u2013 th\u00f4ng qua k\u00ea khai \u0111\u00fang, n\u1ed9p \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u2013 m\u1edbi \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. Nh\u1eefng kho\u1ea3n thu\u1ebf n\u1ed9p thi\u1ebfu c\u0103n c\u1ee9 ph\u00e1p l\u00fd ho\u1eb7c kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00f3 m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 khai b\u00e1o<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00e3 s\u1ed1 thu\u1ebf l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 qu\u1ea3n l\u00fd, \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c minh th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ngo\u00e0i ra, \u0111\u1ed1i t\u01b0\u1ee3ng xin ho\u00e0n thu\u1ebf ph\u1ea3i \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 khai b\u00e1o, l\u1eadp t\u1edd khai thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 \u0111\u00fang m\u1eabu theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00f3 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf h\u1ee3p l\u1ec7<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf, c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang bi\u1ec3u m\u1eabu v\u00e0 ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 ho\u00e0n thu\u1ebf. H\u1ed3 s\u01a1 bao g\u1ed3m: v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, t\u1edd khai thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea chi ti\u1ebft, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u b\u1ed5 sung n\u1ebfu c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf trong th\u1eddi gian g\u1ea7n nh\u1ea5t<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (nh\u01b0 tr\u1ed1n thu\u1ebf, khai sai, gian l\u1eadn&#8230;), ho\u1eb7c thu\u1ed9c di\u1ec7n \u0111ang b\u1ecb thanh tra, ki\u1ec3m tra \u0111\u1eb7c bi\u1ec7t th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i ho\u1eb7c t\u1ea1m d\u1eebng vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh minh b\u1ea1ch, ng\u0103n ng\u1eeba vi\u1ec7c l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf \u0111\u1ec3 gian l\u1eadn.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Xem th\u00eam: <a href=\"https:\/\/www.careerlink.vn\/tim-viec-lam-tai\/ho-chi-minh\/HCM\/c\/ke-toan-kiem-toan\/1\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/www.careerlink.vn\/tim-viec-lam-tai\/ho-chi-minh\/HCM\/c\/ke-toan-kiem-toan\/1\" rel=\"noreferrer noopener\">Vi\u00ea\u0323c la\u0300m k\u00ea\u0301 toa\u0301n TPHCM<\/a> ta\u0323i Careerlink.vn<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Quy tr\u00ecnh v\u00e0 th\u1eddi gian x\u1eed l\u00fd ho\u00e0n thu\u1ebf<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00ecnh t\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh v\u00e0 th\u1eddi gian x\u1eed l\u00fd kh\u00f4ng ch\u1ec9 gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian m\u00e0 c\u00f2n tr\u00e1nh \u0111\u01b0\u1ee3c sai s\u00f3t ho\u1eb7c ch\u1eadm tr\u1ec5 kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u01b0\u1edbc 1: N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, c\u00f3 th\u1ec3 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda ho\u1eb7c qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf n\u1ebfu \u0111\u00e3 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n. H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang m\u1eabu, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u01b0\u1edbc 2: C\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1. T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p, h\u1ed3 s\u01a1 s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo hai h\u00ecnh th\u1ee9c:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ho\u00e0n thu\u1ebf tr\u01b0\u1edbc \u2013 ki\u1ec3m tra sau<\/strong>: \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u1ed9 tin c\u1eady cao, kh\u00f4ng vi ph\u1ea1m trong qu\u00e1 kh\u1ee9.<\/li>\n\n\n\n<li><strong>Ki\u1ec3m tra tr\u01b0\u1edbc \u2013 ho\u00e0n thu\u1ebf sau<\/strong>: \u00e1p d\u1ee5ng v\u1edbi h\u1ed3 s\u01a1 ph\u1ee9c t\u1ea1p, c\u00f3 nghi ng\u1edd ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eebng b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u01b0\u1edbc 3: Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u1eed l\u00fd h\u1ed3 s\u01a1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf s\u1ebd th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 k\u1ebft qu\u1ea3 x\u1eed l\u00fd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ch\u1ea5p thu\u1eadn ho\u00e0n thu\u1ebf<\/strong> (k\u00e8m s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n).<\/li>\n\n\n\n<li><strong>Y\u00eau c\u1ea7u b\u1ed5 sung th\u00f4ng tin, ch\u1ee9ng t\u1eeb<\/strong> n\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7.<\/li>\n\n\n\n<li><strong>T\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf<\/strong> n\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c ph\u1ea3n h\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua email, h\u1ec7 th\u1ed1ng k\u00ea khai \u0111i\u1ec7n t\u1eed ho\u1eb7c v\u0103n b\u1ea3n g\u1eedi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sau khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ho\u00e0n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd. Vi\u1ec7c chuy\u1ec3n kho\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc v\u00e0 ghi r\u00f5 n\u1ed9i dung ho\u00e0n thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n theo d\u00f5i t\u00e0i kho\u1ea3n v\u00e0 l\u01b0u gi\u1eef th\u00f4ng b\u00e1o ho\u00e0n thu\u1ebf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, theo d\u00f5i trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c quy\u1ebft to\u00e1n n\u0103m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Th\u1eddi gian x\u1eed l\u00fd theo lo\u1ea1i h\u1ed3 s\u01a1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 75 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc \u2013 ki\u1ec3m tra sau<\/strong>: th\u1eddi gian gi\u1ea3i quy\u1ebft t\u1ed1i \u0111a 6 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1.<\/li>\n\n\n\n<li><strong>H\u1ed3 s\u01a1 ki\u1ec3m tra tr\u01b0\u1edbc \u2013 ho\u00e0n sau<\/strong>: th\u1eddi gian gi\u1ea3i quy\u1ebft t\u1ed1i \u0111a 40 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/li>\n\n\n\n<li>N\u1ebfu ph\u1ea3i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u1eddi gian c\u00f3 th\u1ec3 k\u00e9o d\u00e0i nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 40 ng\u00e0y (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. M\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd c\u00f3 quy tr\u00ecnh, y\u00eau c\u1ea7u v\u00e0 bi\u1ec3u m\u1eabu kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft cho hai nh\u00f3m ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay: ng\u01b0\u1eddi lao \u0111\u1ed9ng (thu\u1ebf TNCN) v\u00e0 doanh nghi\u1ec7p (thu\u1ebf GTGT).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00e3 n\u1ed9p th\u1eeba thu\u1ebf do kh\u1ea5u tr\u1eeb cao h\u01a1n ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf sau quy\u1ebft to\u00e1n.<\/li>\n\n\n\n<li>C\u00f3 thu nh\u1eadp d\u01b0\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf nh\u01b0ng v\u1eabn b\u1ecb kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n.<\/li>\n\n\n\n<li>C\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>L\u01b0u \u00fd:<\/em> Vi\u1ec7c ho\u00e0n thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, v\u00e0 tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf (kh\u00f4ng u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf TNCN online<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Truy c\u1eadp https:\/\/canhan.gdt.gov.vn v\u00e0 \u0111\u0103ng nh\u1eadp t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n.<\/li>\n\n\n\n<li>V\u00e0o m\u1ee5c &#8220;Quy\u1ebft to\u00e1n thu\u1ebf&#8221; \u2192 &#8220;T\u1edd khai 02\/QTT-TNCN&#8221;, khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin thu nh\u1eadp, kh\u1ea5u tr\u1eeb, gi\u1ea3m tr\u1eeb.<\/li>\n\n\n\n<li>\u0110\u00ednh k\u00e8m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf (b\u1ea3n scan c\u00f3 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp).<\/li>\n\n\n\n<li>K\u00fd s\u1ed1 \u0111i\u1ec7n t\u1eed ho\u1eb7c in h\u1ed3 s\u01a1, k\u00fd tay v\u00e0 n\u1ed9p b\u1ea3n gi\u1ea5y \u0111\u1ebfn c\u01a1 quan thu\u1ebf (n\u1ebfu ch\u01b0a c\u00f3 ch\u1eef k\u00fd s\u1ed1).<\/li>\n\n\n\n<li>Theo d\u00f5i t\u00ecnh tr\u1ea1ng x\u1eed l\u00fd h\u1ed3 s\u01a1 v\u00e0 nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf chuy\u1ec3n kho\u1ea3n n\u1ebfu \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>L\u01b0u \u00fd khi k\u00ea khai<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m tra k\u1ef9 th\u00f4ng tin c\u00e1 nh\u00e2n, s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (n\u1ebfu c\u00f3).<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n quy\u1ebft to\u00e1n: th\u01b0\u1eddng l\u00e0 tr\u01b0\u1edbc ng\u00e0y 30\/4 n\u0103m k\u1ebf ti\u1ebfp.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) cho doanh nghi\u1ec7p<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/li>\n\n\n\n<li>\u0110ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 (ch\u01b0a c\u00f3 doanh thu) nh\u01b0ng ph\u00e1t sinh chi ph\u00ed \u0111\u1ea7u v\u00e0o l\u1edbn.<\/li>\n\n\n\n<li>C\u00f3 s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba ho\u1eb7c ph\u00e1t sinh t\u1eeb sai s\u00f3t trong k\u00ea khai.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7, thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 kh\u00f4ng n\u1eb1m trong danh s\u00e1ch doanh nghi\u1ec7p r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>L\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<ol><li>V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf (m\u1eabu 01\/HT)<\/li><\/ol><ol><li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/li><\/ol><ol><li>B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/li><\/ol>\n<ol class=\"wp-block-list\">\n<li>T\u1edd khai thu\u1ebf GTGT theo th\u00e1ng\/qu\u00fd li\u00ean quan<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li>N\u1ed9p h\u1ed3 s\u01a1 qua c\u1ed5ng \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c tr\u1ef1c ti\u1ebfp t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd.<\/li>\n\n\n\n<li>C\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra h\u1ed3 s\u01a1, x\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c &#8220;ho\u00e0n tr\u01b0\u1edbc \u2013 ki\u1ec3m sau&#8221; hay &#8220;ki\u1ec3m tr\u01b0\u1edbc \u2013 ho\u00e0n sau&#8221;.<\/li>\n\n\n\n<li>N\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ea1t y\u00eau c\u1ea7u, ti\u1ec1n s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n v\u1ec1 t\u00e0i kho\u1ea3n doanh nghi\u1ec7p theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 ch\u01b0a ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p ch\u01b0a c\u00f3 doanh thu do \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/li>\n\n\n\n<li>S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/li>\n\n\n\n<li>Kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf trong 2 n\u0103m g\u1ea7n nh\u1ea5t.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">C\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m v\u00e0 tuy\u1ec3n d\u1ee5ng trong l\u0129nh v\u1ef1c thu\u1ebf \u2013 k\u1ebf to\u00e1n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u0129nh v\u1ef1c thu\u1ebf \u2013 k\u1ebf to\u00e1n lu\u00f4n \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. C\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a m\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf, nhu c\u1ea7u nh\u00e2n s\u1ef1 trong ng\u00e0nh n\u00e0y ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u1edf c\u00e1c v\u1ecb tr\u00ed li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf, quy\u1ebft to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u2013 thu\u1ebf trong doanh nghi\u1ec7p<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">K\u1ebf to\u00e1n v\u00e0 thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m so\u00e1t chi ph\u00ed, d\u00f2ng ti\u1ec1n v\u00e0 l\u1ee3i nhu\u1eadn;<\/li>\n\n\n\n<li>Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd;<\/li>\n\n\n\n<li>\u0110\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 ho\u00e0n thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1eb7c bi\u1ec7t, trong b\u1ed1i c\u1ea3nh nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c xu\u1ea5t kh\u1ea9u, vai tr\u00f2 c\u1ee7a chuy\u00ean vi\u00ean thu\u1ebf v\u00e0 k\u1ebf to\u00e1n thu\u1ebf ng\u00e0y c\u00e0ng tr\u1edf n\u00ean thi\u1ebft y\u1ebfu nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1c v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf v\u00e0 thu\u1ebf v\u1ee5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 v\u1ecb tr\u00ed ngh\u1ec1 nghi\u1ec7p ph\u1ed5 bi\u1ebfn trong l\u0129nh v\u1ef1c n\u00e0y:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>K\u1ebf to\u00e1n thu\u1ebf (Tax Accountant):<\/strong> ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai thu\u1ebf, x\u1eed l\u00fd ho\u00e0n thu\u1ebf GTGT, theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ecbnh k\u1ef3.<\/li>\n\n\n\n<li><strong>Chuy\u00ean vi\u00ean quy\u1ebft to\u00e1n thu\u1ebf:<\/strong> l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty l\u1edbn ho\u1eb7c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, h\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li><strong>Nh\u00e2n s\u1ef1 ho\u00e0n thu\u1ebf (Tax Refund Specialist):<\/strong> chuy\u00ean x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n, th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n trong c\u00f4ng ty d\u1ecbch v\u1ee5 thu\u1ebf.<\/li>\n\n\n\n<li><strong>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c ki\u1ec3m to\u00e1n thu\u1ebf:<\/strong> \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c kho\u1ea3n k\u00ea khai v\u00e0 tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c v\u1ecb tr\u00ed n\u00e0y c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p ho\u1eb7c t\u1ea1i c\u00e1c c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n, c\u00f4ng ty t\u01b0 v\u1ea5n thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">N\u0103ng l\u1ef1c v\u00e0 ch\u1ee9ng ch\u1ec9 c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u00e0m trong l\u0129nh v\u1ef1c thu\u1ebf \u2013 k\u1ebf to\u00e1n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p trong ng\u00e0nh n\u00e0y, \u1ee9ng vi\u00ean c\u1ea7n h\u1ed9i t\u1ee5 nhi\u1ec1u y\u1ebfu t\u1ed1 chuy\u00ean m\u00f4n v\u00e0 k\u1ef9 n\u0103ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ki\u1ebfn th\u1ee9c v\u1eefng v\u1ec1 lu\u1eadt thu\u1ebf Vi\u1ec7t Nam<\/strong>, \u0111\u1eb7c bi\u1ec7t l\u00e0 thu\u1ebf GTGT, TNCN, TNDN v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n\n\n\n<li><strong>K\u1ef9 n\u0103ng l\u1eadp b\u00e1o c\u00e1o, k\u00ea khai v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1ebf.<\/strong><\/li>\n\n\n\n<li><strong>S\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/strong> nh\u01b0 MISA, FAST, Bravo ho\u1eb7c h\u1ec7 th\u1ed1ng ERP.<\/li>\n\n\n\n<li><strong>Ch\u1ee9ng ch\u1ec9 li\u00ean quan:<\/strong> Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n (CPA Vi\u1ec7t Nam), ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng, ho\u1eb7c b\u1eb1ng c\u1ea5p t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n t\u1eeb c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc uy t\u00edn.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i ra, k\u1ef9 n\u0103ng giao ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng ph\u00e1p l\u00fd l\u00e0 m\u1ed9t l\u1ee3i th\u1ebf l\u1edbn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Xu h\u01b0\u1edbng tuy\u1ec3n d\u1ee5ng v\u00e0 m\u1ee9c l\u01b0\u01a1ng tham kh\u1ea3o<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng trong ng\u00e0nh thu\u1ebf \u2013 k\u1ebf to\u00e1n lu\u00f4n \u1edf m\u1ee9c \u1ed5n \u0111\u1ecbnh, \u0111\u1eb7c bi\u1ec7t t\u1ea1i:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, xu\u1ea5t nh\u1eadp kh\u1ea9u, FDI<\/strong> \u2013 n\u01a1i c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ecbnh k\u1ef3 ho\u1eb7c th\u1ee7 t\u1ee5c ph\u1ee9c t\u1ea1p.<\/li>\n\n\n\n<li><strong>C\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u2013 thu\u1ebf<\/strong> \u2013 chuy\u00ean h\u1ed7 tr\u1ee3 nhi\u1ec1u kh\u00e1ch h\u00e0ng doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>M\u1ee9c l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n thu\u1ebf (0\u20132 n\u0103m kinh nghi\u1ec7m):<\/strong> 7 \u2013 12 tri\u1ec7u VN\u0110\/th\u00e1ng.<\/li>\n\n\n\n<li><strong>Chuy\u00ean vi\u00ean thu\u1ebf, quy\u1ebft to\u00e1n (3\u20135 n\u0103m):<\/strong> 12 \u2013 20 tri\u1ec7u VN\u0110\/th\u00e1ng.<\/li>\n\n\n\n<li><strong>Tr\u01b0\u1edfng nh\u00f3m ho\u1eb7c K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 chuy\u00ean m\u00f4n thu\u1ebf:<\/strong> t\u1eeb 25 tri\u1ec7u VN\u0110\/th\u00e1ng tr\u1edf l\u00ean.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*Th\u00f4ng tin m\u1ee9c l\u01b0\u01a1ng ch\u1ec9 mang t\u00ednh tham kh\u1ea3o<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i ra, nh\u1eefng ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, ti\u1ebfng Anh t\u1ed1t ho\u1eb7c kinh nghi\u1ec7m l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf th\u01b0\u1eddng nh\u1eadn \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i cao h\u01a1n trong tuy\u1ec3n d\u1ee5ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh, \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n s\u1ef1 ch\u1ee7 \u0111\u1ed9ng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. <strong>Ho\u00e0n thu\u1ebf l\u00e0 g\u00ec<\/strong> kh\u00f4ng c\u00f2n l\u00e0 kh\u00e1i ni\u1ec7m xa l\u1ea1 n\u1ebfu b\u1ea1n hi\u1ec3u \u0111\u00fang v\u00e0 bi\u1ebft c\u00e1ch \u00e1p d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 mang \u0111\u1ebfn cho b\u1ea1n ki\u1ebfn th\u1ee9c h\u1eefu \u00edch \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\"><strong>Tr\u00ed Nh\u00e2n<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n hay v\u1eadn h\u00e0nh doanh nghi\u1ec7p, vi\u1ec7c n\u1ed9p thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i &#8230;<\/p>\n","protected":false},"author":58,"featured_media":9567,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-9566","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/9566","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=9566"}],"version-history":[{"count":3,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/9566\/revisions"}],"predecessor-version":[{"id":9571,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/9566\/revisions\/9571"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/9567"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=9566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=9566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=9566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}