{"id":234927,"date":"2024-11-13T11:42:16","date_gmt":"2024-11-13T04:42:16","guid":{"rendered":"https:\/\/gtax.vn\/?p=234927"},"modified":"2024-11-26T10:12:00","modified_gmt":"2024-11-26T03:12:00","slug":"tai-khoan-khong-co-so-du","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/","title":{"rendered":"T\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0"},"content":{"rendered":"<p><span style=\"color: #000000;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi ho\u1eb7c \u0111\u00e3 kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 k\u1ebf to\u00e1n, nh\u01b0ng n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi, ch\u00fang c\u00f3 th\u1ec3 g\u00e2y ra s\u1ef1 sai l\u1ec7ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin quan tr\u1ecdng v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, gi\u00fap c\u00e1c k\u1ebf to\u00e1n vi\u00ean v\u00e0 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n v\u00e0 ph\u00e2n t\u00edch. <\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#1_Tai_khoan_khong_co_so_du_la_gi\" >1. T\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#2_Cac_tai_khoan_nao_khong_co_so_du\" >2. C\u00e1c t\u00e0i kho\u1ea3n n\u00e0o kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#3_Nguyen_nhan_nhung_tai_khoan_nay_khong_co_so_du\" >3. Nguy\u00ean nh\u00e2n nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#4_Cach_kiem_tra_cac_tai_khoan_khong_co_so_du\" >4. C\u00e1ch ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#41_Doi_voi_tai_khoan_511711_%E2%80%93_Doanh_thu\" >4.1 \u0110\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 511\/711 &#8211; Doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#42_Tai_khoan_635_%E2%80%93_Chi_phi_lai_vay\" >4.2 T\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed l\u00e3i vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#43_Tai_khoan_632_%E2%80%93_Gia_von_hang_ban\" >4.3 T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#44_Tai_khoan_641_642_%E2%80%93_Chi_phi_ban_hang_va_Chi_phi_quan_ly\" >4.4 T\u00e0i kho\u1ea3n 641, 642 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 Chi ph\u00ed qu\u1ea3n l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#45_Tai_khoan_811_%E2%80%93_Chi_phi_khac\" >4.5 T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#46_Tai_khoan_821_%E2%80%93_Thue_TNDN_hien_hanh\" >4.6 T\u00e0i kho\u1ea3n 821 \u2013 Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-khong-co-so-du\/#47_Tai_khoan_911_%E2%80%93_Xac_dinh_ket_qua_kinh_doanh\" >4.7 T\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Tai_khoan_khong_co_so_du_la_gi\"><\/span><span style=\"color: #000000;\"><span id=\"1_Tai_khoan_khong_co_so_du_la_gi\" class=\"ez-toc-section\"><\/span>1. T\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 l\u00e0 g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 l\u00e0 t\u00e0i kho\u1ea3n m\u00e0 t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3, s\u1ed1 ti\u1ec1n hi\u1ec7n c\u00f3 trong t\u00e0i kho\u1ea3n l\u00e0 b\u1eb1ng 0. \u0110\u00e2y l\u00e0 t\u00ecnh tr\u1ea1ng c\u00f3 th\u1ec3 x\u1ea3y ra \u1edf nhi\u1ec1u lo\u1ea1i t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh, bao g\u1ed3m t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ho\u1eb7c c\u00e1c t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh kh\u00e1c. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 theo d\u00f5i t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 l\u00e0 r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trong k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n \u1edf c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi, ch\u1eb3ng h\u1ea1n nh\u01b0 t\u00e0i kho\u1ea3n t\u1ea1m \u1ee9ng, c\u00e1c <a href=\"https:\/\/gtax.vn\/english\/tai-khoan-chi-phi\/\">t\u00e0i kho\u1ea3n chi ph\u00ed<\/a> ho\u1eb7c doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n thanh to\u00e1n. C\u00e1c t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u00e9p l\u1ea1i sau khi c\u00e1c giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd, gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c h\u01a1n. Ngo\u00e0i ra, c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 c\u0169ng c\u00f3 th\u1ec3 do k\u1ebft chuy\u1ec3n, b\u00f9 tr\u1eeb ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u trong qu\u00e1 tr\u00ecnh <a href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/\">l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trong ng\u00e2n h\u00e0ng, t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n khi ng\u01b0\u1eddi d\u00f9ng \u0111\u00e3 r\u00fat h\u1ebft ti\u1ec1n trong t\u00e0i kho\u1ea3n ho\u1eb7c ch\u01b0a th\u1ef1c hi\u1ec7n giao d\u1ecbch n\u1ea1p ti\u1ec1n m\u1edbi. M\u1eb7c d\u00f9 t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, n\u00f3 v\u1eabn c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng. Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 n\u1ea1p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n b\u1ea5t c\u1ee9 l\u00fac n\u00e0o \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng ho\u1eb7c th\u1ef1c hi\u1ec7n giao d\u1ecbch. Vi\u1ec7c gi\u1eef c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i kho\u1ea3n trong t\u01b0\u01a1ng lai, nh\u01b0ng n\u1ebfu k\u00e9o d\u00e0i, c\u00f3 th\u1ec3 g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235271 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/3009.jpg\" alt=\"1. T\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 l\u00e0 g\u00ec?\" width=\"700\" height=\"467\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/3009.jpg 700w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/3009-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Cac_tai_khoan_nao_khong_co_so_du\"><\/span><span style=\"color: #000000;\"><span id=\"2_Cac_tai_khoan_nao_khong_co_so_du\" class=\"ez-toc-section\"><\/span>2. C\u00e1c t\u00e0i kho\u1ea3n n\u00e0o kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong k\u1ebf to\u00e1n doanh nghi\u1ec7p, th\u00f4ng qua nh\u1eefng th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c Gtax t\u1ed5ng h\u1ee3p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 s\u1ebd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c h\u01a1n, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 h\u1ee3p l\u00fd.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, c\u00f3 m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u1eb7c bi\u1ec7t s\u1ebd kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 v\u00e0o cu\u1ed1i k\u1ef3, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u1ea1m th\u1eddi. C\u1ee5 th\u1ec3, c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 m\u00e3 s\u1ed1 b\u1eaft \u0111\u1ea7u b\u1eb1ng c\u00e1c con s\u1ed1 5, 6, 7, 8, v\u00e0 9 s\u1ebd kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh doanh thu, chi ph\u00ed, l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c kho\u1ea3n t\u1ea1m th\u1eddi kh\u00e1c, v\u00e0 sau khi k\u1ebft th\u00fac k\u1ef3, s\u1ed1 d\u01b0 c\u1ee7a ch\u00fang s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c.<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 521<\/strong> s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 v\u00e0o t\u00e0i kho\u1ea3n 511 (Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5). \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1eadp trung h\u00f3a s\u1ed1 li\u1ec7u doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c t\u00e0i kho\u1ea3n nh\u01b0 <strong>TK 511<\/strong>, <strong>TK 515<\/strong>, <strong>TK 632<\/strong>, <strong>TK 635<\/strong>, <strong>TK 641<\/strong>, <strong>TK 642<\/strong>, <strong>TK 811<\/strong>, v\u00e0 <strong>TK 821<\/strong> s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 v\u00e0o t\u00e0i kho\u1ea3n <strong>TK 911<\/strong> (X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh) v\u00e0o cu\u1ed1i k\u1ef3. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 t\u00ednh to\u00e1n l\u00e3i, l\u1ed7 trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li><span style=\"color: #000000;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n <strong>TK 911<\/strong> s\u1ebd chuy\u1ec3n s\u1ed1 l\u00e3i ho\u1eb7c l\u1ed7 v\u00e0o t\u00e0i kho\u1ea3n <strong>TK 421<\/strong> (L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p). Vi\u1ec7c chuy\u1ec3n n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed, nh\u01b0 <strong>TK 621<\/strong>, <strong>TK 622<\/strong>, <strong>TK 623<\/strong>, v\u00e0 <strong>TK 627<\/strong> (C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh), s\u1ed1 d\u01b0 c\u1ee7a ch\u00fang s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n <strong>TK 154<\/strong> (Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang) ho\u1eb7c <strong>TK 631<\/strong> (Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t). Vi\u1ec7c k\u1ebft chuy\u1ec3n n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<\/ol>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235272 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-912617272-612x612-1.jpg\" alt=\"2. C\u00e1c t\u00e0i kho\u1ea3n n\u00e0o kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0?\" width=\"612\" height=\"381\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-912617272-612x612-1.jpg 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-912617272-612x612-1-300x187.jpg 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Nguyen_nhan_nhung_tai_khoan_nay_khong_co_so_du\"><\/span><span style=\"color: #000000;\"><span id=\"3_Nguyen_nhan_nhung_tai_khoan_nay_khong_co_so_du\" class=\"ez-toc-section\"><\/span>3. Nguy\u00ean nh\u00e2n nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">C\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 v\u00e0o cu\u1ed1i k\u1ef3 th\u01b0\u1eddng l\u00e0 nh\u1eefng t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n thu nh\u1eadp, chi ph\u00ed v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf trong su\u1ed1t m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. \u0110\u1eb7c \u0111i\u1ec3m chung c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 ch\u00fang ch\u1ec9 t\u1ed3n t\u1ea1i trong ph\u1ea1m vi m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 v\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh l\u00e2u d\u00e0i c\u1ee7a doanh nghi\u1ec7p. Sau khi k\u1ebft th\u00fac k\u1ef3, to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u trong c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c, nh\u1eb1m x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Cach_kiem_tra_cac_tai_khoan_khong_co_so_du\"><\/span><span style=\"color: #000000;\"><span id=\"4_Cach_kiem_tra_cac_tai_khoan_khong_co_so_du\" class=\"ez-toc-section\"><\/span>4. C\u00e1ch ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1ch ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, \u0111\u00e3 \u0111\u01b0\u1ee3c Gtax t\u1ed5ng h\u1ee3p, nh\u1eb1m gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy tr\u00ecnh n\u00e0y trong k\u1ebf to\u00e1n doanh nghi\u1ec7p. Vi\u1ec7c ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 v\u00e0o cu\u1ed1i k\u1ef3 l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1p l\u00fd. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u chi ti\u1ebft c\u00e1c b\u01b0\u1edbc ki\u1ec3m tra t\u1eebng t\u00e0i kho\u1ea3n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"41_Doi_voi_tai_khoan_511711_%E2%80%93_Doanh_thu\"><\/span><span style=\"color: #000000;\">4.1 \u0110\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 511\/711 &#8211; Doanh thu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 ki\u1ec3m tra t\u00e0i kho\u1ea3n <strong>511<\/strong> (Doanh thu b\u00e1n h\u00e0ng) v\u00e0 <strong>711<\/strong> (Doanh thu kh\u00e1c), b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng b\u01b0\u1edbc sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Xem x\u00e9t s\u1ed1 ph\u00e1t sinh<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 trong k\u1ef3. S\u1ed1 d\u01b0 C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y c\u1ea7n ph\u1ea3i kh\u1edbp v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra tr\u00ean <strong>t\u1edd khai 01\/GTGT<\/strong> trong su\u1ed1t 12 th\u00e1ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ki\u1ec3m tra xem c\u00f3 b\u1ea5t k\u1ef3 <strong>kho\u1ea3n thu nh\u1eadp n\u00e0o kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong> v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong t\u1edd khai 01\/GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n <strong>thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp<\/strong> v\u00e0 <strong>thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong> ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o b\u00ean N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 511.<\/span><\/li>\n<li><span style=\"color: #000000;\">Xem x\u00e9t c\u00e1c <strong>kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong> (nh\u01b0 chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1) \u0111\u00e3 \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c ch\u01b0a.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"42_Tai_khoan_635_%E2%80%93_Chi_phi_lai_vay\"><\/span><span style=\"color: #000000;\">4.2 T\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed l\u00e3i vay<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi <strong>t\u00e0i kho\u1ea3n 635<\/strong> (Chi ph\u00ed l\u00e3i vay), c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c quy \u0111\u1ecbnh sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/strong> v\u00e0 <strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ph\u00e9p tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Chi ph\u00ed l\u00e3i vay<\/strong> ph\u00e1t sinh t\u1eeb vi\u1ec7c vay v\u1ed1n \u0111\u1ec3 b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 kh\u00f4ng \u0111\u1ee7 so v\u1edbi gi\u1ea5y ph\u00e9p kinh doanh l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. Do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p c\u00f3 <strong>v\u1ed1n \u0111i\u1ec1u l\u1ec7 thi\u1ebfu h\u1ee5t<\/strong> v\u00e0 vay ti\u1ec1n \u0111\u1ec3 b\u1ed5 sung, chi ph\u00ed l\u00e3i vay li\u00ean quan c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n <strong>chi ph\u00ed l\u00e3i vay kh\u00f4ng h\u1ee3p l\u00fd<\/strong> c\u1ea7n \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, bao g\u1ed3m c\u00e1c kho\u1ea3n vay v\u01b0\u1ee3t m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 thi\u1ebfu h\u1ee5t ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c <strong>kho\u1ea3n chi ph\u00ed l\u00e3i vay kh\u00f4ng h\u1ee3p l\u1ec7<\/strong>, nh\u01b0 l\u00e3i su\u1ea5t v\u01b0\u1ee3t m\u1ee9c 150% c\u1ee7a l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1, c\u1ea7n \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 lo\u1ea1i tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"43_Tai_khoan_632_%E2%80%93_Gia_von_hang_ban\"><\/span><span style=\"color: #000000;\">4.3 T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n <strong>632<\/strong> (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n) c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ki\u1ec3m tra xem <strong>gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n kho\u1ea3n \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a. N\u1ebfu th\u00e0nh ph\u1ea9m \u0111\u00e3 xu\u1ea5t b\u00e1n nh\u01b0ng ch\u01b0a k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n, b\u1ea1n c\u1ea7n x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0110\u1ea3m b\u1ea3o r\u1eb1ng <strong>gi\u00e1 v\u1ed1n c\u1ee7a d\u1ecbch v\u1ee5<\/strong> \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7, v\u00e0 c\u00e1c <strong>chi ph\u00ed d\u1edf dang<\/strong> c\u1ea7n chuy\u1ec3n sang k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang c\u00e1ch.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n <strong>gi\u00e1 v\u1ed1n kh\u00f4ng h\u1ee3p l\u1ec7<\/strong>, ch\u1eb3ng h\u1ea1n nh\u01b0 ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c thanh to\u00e1n kh\u00f4ng qua ng\u00e2n h\u00e0ng, c\u1ea7n \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 lo\u1ea1i tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"44_Tai_khoan_641_642_%E2%80%93_Chi_phi_ban_hang_va_Chi_phi_quan_ly\"><\/span><span style=\"color: #000000;\">4.4 T\u00e0i kho\u1ea3n 641, 642 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 Chi ph\u00ed qu\u1ea3n l\u00fd<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi <strong>TK 641<\/strong> (Chi ph\u00ed b\u00e1n h\u00e0ng) v\u00e0 <strong>TK 642<\/strong> (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p), c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 ph\u00e2n lo\u1ea1i \u0111\u00fang v\u00e0o c\u00e1c m\u1ee5c chi ph\u00ed b\u00e1n h\u00e0ng ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00fd. C\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) nh\u01b0 chi ph\u00ed kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"45_Tai_khoan_811_%E2%80%93_Chi_phi_khac\"><\/span><span style=\"color: #000000;\">4.5 T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n <strong>811<\/strong> (Chi ph\u00ed kh\u00e1c) l\u00e0 n\u01a1i ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, nh\u01b0 chi ph\u00ed thanh l\u00fd t\u00e0i s\u1ea3n, b\u00e1n t\u00e0i s\u1ea3n d\u01b0\u1edbi gi\u00e1 tr\u1ecb, ho\u1eb7c c\u00e1c chi ph\u00ed b\u1ea5t th\u01b0\u1eddng kh\u00e1c. C\u1ea7n ki\u1ec3m tra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c chi ph\u00ed n\u00e0y l\u00e0 h\u1ee3p l\u00fd v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7. N\u1ebfu doanh nghi\u1ec7p b\u00e1n t\u00e0i s\u1ea3n v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 v\u1ed1n, c\u1ea7n c\u00f3 <strong>gi\u1ea3i tr\u00ecnh h\u1ee3p l\u00fd<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng vi\u1ec7c n\u00e0y kh\u00f4ng g\u00e2y \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"46_Tai_khoan_821_%E2%80%93_Thue_TNDN_hien_hanh\"><\/span><span style=\"color: #000000;\">4.6 T\u00e0i kho\u1ea3n 821 \u2013 Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 821<\/strong> (Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh) ghi nh\u1eadn s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. V\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o <strong>t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong> ho\u1eb7c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ebfu s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p, c\u1ea7n ghi nh\u1eadn s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu ph\u1ea3i n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n 8211 (Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh).<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p, c\u1ea7n gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh v\u00e0 ghi nh\u1eadn \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u00e0i kho\u1ea3n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"47_Tai_khoan_911_%E2%80%93_Xac_dinh_ket_qua_kinh_doanh\"><\/span><span style=\"color: #000000;\">4.7 T\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 911<\/strong> kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 v\u00e0o cu\u1ed1i k\u1ef3 v\u00ec n\u00f3 l\u00e0 t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi, d\u00f9ng \u0111\u1ec3 k\u1ebft chuy\u1ec3n t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh. Sau khi t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp v\u00e0 chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 911, s\u1ed1 l\u00e3i ho\u1eb7c l\u1ed7 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf (TK 421). N\u1ebfu b\u1ea1n \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00fang c\u00e1ch, t\u00e0i kho\u1ea3n 911 s\u1ebd kh\u00f4ng c\u00f2n l\u1ed7i v\u00e0 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235273 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1473164518-612x612-1.jpg\" alt=\"4. C\u00e1ch ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0\" width=\"612\" height=\"344\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1473164518-612x612-1.jpg 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1473164518-612x612-1-300x169.jpg 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">Vi\u1ec7c t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 hi\u1ec3u r\u00f5 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. <strong>Gtax<\/strong> \u0111\u00e3 cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, gi\u00fap b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00fang \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ch\u00ednh x\u00e1c v\u00e0 c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua s\u1ed1 hotline <strong>0932.362.514<\/strong>.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 l\u00e0 c\u00e1c t\u00e0i kho\u1ea3n t\u1ea1m th\u1eddi ho\u1eb7c \u0111\u00e3 kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 k\u1ebf to\u00e1n, nh\u01b0ng [&#8230;]\n","protected":false},"author":1,"featured_media":234831,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-234927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234927"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=234927"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234927\/revisions"}],"predecessor-version":[{"id":235418,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234927\/revisions\/235418"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234831"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=234927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=234927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=234927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}