{"id":25525,"date":"2017-07-12T15:20:22","date_gmt":"2017-07-12T08:20:22","guid":{"rendered":"https:\/\/gtax.vn\/?p=25525"},"modified":"2025-01-16T09:50:53","modified_gmt":"2025-01-16T02:50:53","slug":"hach-toan-ke-toan","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/","title":{"rendered":"H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n"},"content":{"rendered":"<div id=\"top-bg\">\n<div id=\"ja-wrapper\">\n<div id=\"ja-containerwrap-fl\">\n<div id=\"ja-container\" class=\"clearfix\">\n<div id=\"ja-mainbody\" class=\"clearfix\">\n<div id=\"ja-content\">\n<div id=\"ja-content-top\">\n<div id=\"ja-content-bot\" class=\"clearfix\">\n<div id=\"ja-current-content\" class=\"clearfix\">\n<div><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u1ebf to\u00e1n Gtax tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft v\u1ec1 <a href=\"https:\/\/gtax.vn\/english\/nhung-sai-sot-thuong-gap-trong-ke-khai-thue\/\" target=\"_blank\" rel=\"noopener\" data-schema-attribute=\"\">nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf<\/a>, tuy nhi\u00ean ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u0169ng g\u1eb7p r\u1ea5t nhi\u1ec1u sai s\u00f3t, nh\u1ea5t l\u00e0 c\u00e1c Anh\/ch\u1ecb k\u1ebf to\u00e1n ch\u01b0a c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m. Do v\u1eady hy v\u1ecdng qua b\u00e0i vi\u1ebft &#8220;Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n&#8221; s\u1ebd gi\u00fap c\u00e1c anh ch\u1ecb k\u1ebf to\u00e1n tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c sai s\u00f3t kh\u00f4ng c\u1ea5n thi\u1ebft. Gi\u1edd c\u00f9ng k\u1ebf to\u00e1n Gtax xem x\u00e9t c\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p n\u00e0y qua n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/div>\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\/hach-toan-ke-toan\/#Tien_mat\" >Ti\u1ec1n m\u1eb7t<\/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\/hach-toan-ke-toan\/#Tien_gui_ngan_hang\" >Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/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\/hach-toan-ke-toan\/#Dau_tu_tai_chinh_ngan_han\" >\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/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\/hach-toan-ke-toan\/#Cac_khoan_phai_thu_cua_khach_hang\" >C\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Phai_thu_khac\" >Ph\u1ea3i thu kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Hang_ton_kho\" >H\u00e0ng t\u1ed3n kho<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Tam_ung\" >T\u1ea1m \u1ee9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Thue_GTGT_duoc_khau_tru\" >Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Hang_gui_ban\" >H\u00e0ng g\u1eedi b\u00e1n\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Cam_co_ki_quy_ki_cuoc\" >C\u1ea7m c\u1ed1, k\u00ed qu\u1ef9, k\u00ed c\u01b0\u1ee3c\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#TSCD_huu_hinh_vo_hinh\" >TSC\u0110 h\u1eefu h\u00ecnh &amp; v\u00f4 h\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Tai_san_co_dinh_thue_tai_chinh\" >T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Gop_von_lien_doanh\" >G\u00f3p v\u1ed1n li\u00ean doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Xay_dung_co_ban_do_dang\" >X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Phai_thu_noi_bo\" >Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Chi_phi_SXKD_do_dang\" >Chi ph\u00ed SXKD d\u1edf dang<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Chi_phi_tra_truoc_chi_phi_cho_ket_chuyen\" >Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, chi ph\u00ed ch\u1edd k\u1ebft chuy\u1ec3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Dau_tu_dai_han\" >\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/hach-toan-ke-toan\/#Chi_su_nghiep\" >Chi s\u1ef1 nghi\u1ec7p\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"article-content\"><span class=\"ez-toc-section\" id=\"Tien_mat\"><\/span>Ti\u1ec1n m\u1eb7t<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li class=\"article-content\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">S\u1ed1 ti\u1ec1n tr\u00ean phi\u1ebfu thu, chi kh\u00e1c tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 d\u01b0 qu\u1ef9 ti\u1ec1n m\u1eb7t \u00e2m do h\u1ea1ch to\u00e1n phi\u1ebfu chi tr\u01b0\u1edbc phi\u1ebfu thu.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u00eanh l\u1ec7ch ti\u1ec1n m\u1eb7t t\u1ed3n qu\u1ef9 th\u1ef1c t\u1ebf v\u00e0 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Phi\u1ebfu thu, phi\u1ebfu chi ch\u01b0a l\u1eadp \u0111\u00fang quy \u0111\u1ecbnh (thi\u1ebfu d\u1ea5u, ch\u1eef k\u00ed c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb, k\u1ebf to\u00e1n tr\u01b0\u1edfng, th\u1ee7 qu\u1ef9,\u2026); kh\u00f4ng c\u00f3 ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 k\u00e8m theo; ch\u01b0a \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1, phi\u1ebfu vi\u1ebft sai kh\u00f4ng kh\u00f4ng l\u01b0u l\u1ea1i \u0111\u1ea7y \u0111\u1ee7; n\u1ed9i dung chi kh\u00f4ng \u0111\u00fang ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Phi\u1ebfu chi tr\u1ea3 n\u1ee3 ng\u01b0\u1eddi b\u00e1n h\u00e0ng m\u00e0 ng\u01b0\u1eddi nh\u1eadn l\u00e0 c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean trong C\u00f4ng ty nh\u01b0ng kh\u00f4ng c\u00f3 phi\u1ebfu thu ho\u1eb7c gi\u1ea5y nh\u1eadn ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng k\u00e8m theo \u0111\u1ec3 ch\u1ee9ng minh s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3 t\u1edbi ng\u01b0\u1eddi b\u00e1n h\u00e0ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Vi ph\u1ea1m nguy\u00ean t\u1eafc b\u1ea5t ki\u00eam nhi\u1ec7m: k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t \u0111\u1ed3ng th\u1eddi l\u00e0 th\u1ee7 qu\u1ef9, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n x\u1ebfp chung v\u1edbi ch\u1ee9ng t\u1eeb qu\u1ef9, s\u1ed5 qu\u1ef9 v\u00e0 s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng t\u00e1ch bi\u1ec7t\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Th\u1ee7 qu\u1ef9 c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh v\u1edbi Gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ghi l\u1ec7ch nh\u1eadt k\u00ed chi ti\u1ec1n; s\u1ed1 c\u00e1i, s\u1ed5 qu\u1ef9, kh\u00f4ng kh\u1edbp n\u1ed9i dung, s\u1ed1 ti\u1ec1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ghi ch\u00e9p, ph\u00e2n lo\u1ea1i, ph\u1ea3n \u00e1nh ch\u01b0a h\u1ee3p l\u00ed (kh\u00f4ng h\u1ea1ch to\u00e1n ti\u1ec1n \u0111ang chuy\u1ec3n \u2026)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ho\u1ea1ch to\u00e1n thi\u1ebfu nghi\u1ec7p v\u1ee5 thu chi ph\u00e1t sinh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f9ng m\u1ed9t h\u00f3a \u0111\u01a1n nh\u01b0ng thanh to\u00e1n hai l\u1ea7n, thanh to\u00e1n ti\u1ec1n l\u1edbn h\u01a1n s\u1ed1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng c\u00f3 b\u00e1o c\u00e1o qu\u1ef9 ti\u1ec1n m\u1eb7t \u0111\u1ecbnh k\u00ec, th\u1ee7 qu\u1ef9 v\u00e0 k\u1ebf to\u00e1n kh\u00f4ng th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n thu chi ngo\u1ea1i t\u1ec7 theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng nh\u1ea5t qu\u00e1n, kh\u00f4ng theo d\u00f5i nguy\u00ean t\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Cu\u1ed1i k\u00ec kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i ngo\u1ea1i t\u1ec7 ho\u1eb7c \u0111\u00e1nh gi\u00e1 kh\u00f4ng theo t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a c\u00f3 bi\u00ean b\u1ea3n ti\u1ec1n m\u1eb7t t\u1ed3n qu\u1ef9, bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea thi\u1ebfu ch\u1eef k\u00ed c\u1ee7a th\u1ee7 qu\u1ef9 v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng; kh\u00f4ng th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea, kh\u00f4ng c\u00f3 ch\u1eef k\u00ed c\u1ee7a Gi\u00e1m \u0111\u1ed1c v\u00e0 th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea qu\u1ef9 tr\u00ean bi\u00ean b\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea c\u00f3 s\u1ed1 ti\u1ec1n d\u01b0 \u0111\u1ebfn \u0111\u01a1n v\u1ecb \u0111\u1ed3ng.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_232158\" aria-describedby=\"caption-attachment-232158\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232158 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-hach-toan-tien-mat.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n\" width=\"680\" height=\"422\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-hach-toan-tien-mat.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-hach-toan-tien-mat-300x186.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232158\" class=\"wp-caption-text\"><em>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n ti\u1ec1n m\u1eb7t<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Tien_gui_ngan_hang\"><\/span>Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n theo gi\u1ea5y b\u00e1o N\u1ee3, b\u00e1o C\u00f3 ng\u00e2n h\u00e0ng ch\u01b0a k\u1ecbp th\u1eddi.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft theo t\u1eebng ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u00eanh l\u1ec7ch s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1edbi bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u00e2n h\u00e0ng, v\u1edbi c\u00e1c b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ea3n \u00e1nh kh\u00f4ng h\u1ee3p l\u00ed c\u00e1c kho\u1ea3n r\u00fat qu\u00e1 s\u1ed1 d\u01b0, g\u1eedi ti\u1ec1n, ti\u1ec1n l\u00e3i vay\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u00ean ng\u01b0\u1eddi nh\u1eadn tr\u00ean \u1ee7y nhi\u1ec7m chi v\u00e0 t\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u00f9ng nhau.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng theo d\u00f5i nguy\u00ean t\u1ec7 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m ho\u1eb7c \u00e1p d\u1ee5ng sai t\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ho\u1eb7c h\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi NH kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed5 ph\u1ee5 NH.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Dau_tu_tai_chinh_ngan_han\"><\/span>\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng ti\u1ebfn h\u00e0nh tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng h\u1ea1ch to\u00e1n l\u00e3i l\u1ed7 kinh doanh ch\u1ee9ng kho\u00e1n ho\u1eb7c h\u1ea1ch to\u00e1n khi ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n kh\u00e1c kh\u00f4ng mang t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 m\u00e0 l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c (thu ti\u1ec1n chi ph\u00e2n ph\u1ed1i sai ch\u1ebf \u0111\u1ed9 cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Cu\u1ed1i k\u00ec kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i d\u1ef1 ph\u00f2ng \u0111\u1ec3 ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ho\u1eb7c tr\u00edch th\u00eam.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 ch\u1ee9ng minh cho kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u1ec1 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a C\u00f4ng ty.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_phai_thu_cua_khach_hang\"><\/span>C\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng b\u00f9 tr\u1eeb c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 kh\u00f4ng c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a c\u00f3 s\u1ed5 chi ti\u1ebft theo d\u00f5i chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0ng theo d\u00f5i tr\u00ean nhi\u1ec1u t\u00e0i kho\u1ea3n kh\u00e1c nhau.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Quy tr\u00ecnh ph\u00ea duy\u1ec7t b\u00e1n ch\u1ecbu kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ch\u1eb7t ch\u1ebd: ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 ti\u1ec1n n\u1ee3 t\u1ed1i \u0111a, th\u1eddi h\u1ea1n thanh to\u00e1n\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu ho\u1eb7c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n sai n\u1ed9i dung, s\u1ed1 ti\u1ec1n, t\u00ednh ch\u1ea5t t\u00e0i kho\u1ea3n ph\u1ea3i thu, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f4ng mang t\u00ednh ch\u1ea5t ph\u1ea3i thu th\u01b0\u01a1ng m\u1ea1i v\u00e0o TK131.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u01a1 s\u1edf h\u1ea1ch to\u00e1n c\u00f4ng n\u1ee3 kh\u00f4ng nh\u1ea5t qu\u00e1n theo h\u00f3a \u0111\u01a1n hay theo phi\u1ebfu xu\u1ea5t kho, do \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 kh\u00f4ng kh\u1edbp s\u1ed1.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n gi\u1ea3m c\u00f4ng n\u1ee3 ph\u1ea3i thu h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u01b0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ghi nh\u1eadn c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7. C\u00e1c kho\u1ea3n \u0111\u1eb7t tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c c\u00f3 m\u1ed1i quan h\u1ec7 kinh t\u1ebf l\u00e2u d\u00e0i, th\u01b0\u1eddng xuy\u00ean v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c nh\u01b0ng kh\u00f4ng ti\u1ebfn h\u00e0nh k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa hai b\u00ean.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ghi nh\u1eadn t\u0103ng ph\u1ea3i thu kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ghi nh\u1eadn t\u0103ng doanh thu. C\u00f4ng t\u00e1c lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb t\u1eeb b\u1ed9 ph\u1eadn kho l\u00ean ph\u00f2ng k\u1ebf to\u00e1n ch\u1eadm n\u00ean h\u1ea1ch to\u00e1n ph\u1ea3i thu khi b\u00e1n h\u00e0ng kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb kho nh\u01b0 phi\u1ebfu xu\u1ea5t h\u00e0ng\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Cu\u1ed1i k\u1ef3 ch\u01b0a \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng ph\u00e2n lo\u1ea1i tu\u1ed5i n\u1ee3, kh\u00f4ng c\u00f3 ch\u00ednh s\u00e1ch thu h\u1ed3i, qu\u1ea3n l\u00fd n\u1ee3 hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00e1c kho\u1ea3n x\u00f3a n\u1ee3 ch\u01b0a t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. Kh\u00f4ng theo d\u00f5i n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng h\u1ea1ch to\u00e1n l\u00e3i thanh to\u00e1n n\u1ee3 qu\u00e1 h\u1ea1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu theo quy \u0111\u1ecbnh m\u1edbi: ph\u00e2n lo\u1ea1i d\u00e0i h\u1ea1n v\u00e0 ng\u1eafn h\u1ea1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n ph\u1ea3i thu kh\u00f4ng \u0111\u00fang k\u00ec, kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Theo d\u00f5i kho\u1ea3n thu c\u00e1c \u0111\u1ea1i l\u00fd v\u1ec1 l\u00e3i tr\u1ea3 ch\u1eadm do v\u01b0\u1ee3t m\u1ee9c d\u01b0 n\u1ee3 nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p thu h\u1ed3i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ho\u1eb7c l\u1eadp d\u1ef1 ph\u00f2ng nh\u01b0ng tr\u00edch thi\u1ebfu ho\u1eb7c tr\u00edch th\u1eeba, v\u01b0\u1ee3t qu\u00e1 t\u1ec9 l\u1ec7 cho ph\u00e9p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ed3 s\u01a1 l\u1eadp d\u1ef1 ph\u00f2ng ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd c\u00f4ng n\u1ee3 kh\u00f3 \u0111\u00f2i v\u00e0 thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00e3 x\u00f3a n\u1ee3 cho ng\u01b0\u1eddi mua.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1ed5ng m\u1ee9c l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i l\u1edbn h\u01a1n 20% t\u1ed5ng d\u01b0 n\u1ee3 ph\u1ea3i thu cu\u1ed1i k\u00ec.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Cu\u1ed1i k\u00ec ch\u01b0a ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u1ec3 ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng hay tr\u00edch th\u00eam.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_232154\" aria-describedby=\"caption-attachment-232154\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-232154\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-hach-toan-ke-toan.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-hach-toan-ke-toan.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-hach-toan-ke-toan-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232154\" class=\"wp-caption-text\"><em>Nh\u1eefng sai s\u00f3t h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Phai_thu_khac\"><\/span>Ph\u1ea3i thu kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n ph\u1ea3i thu b\u1ea5t th\u01b0\u1eddng, t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n thi\u1ebfu \u0111\u1ec3 quy tr\u00e1ch nhi\u1ec7m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n v\u00e0o TK 1388 m\u1ed9t s\u1ed1 kho\u1ea3n kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Hang_ton_kho\"><\/span>H\u00e0ng t\u1ed3n kho<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng ki\u1ec3m k\u00ea HTK t\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12 n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ghi nh\u1eadn h\u00e0ng t\u1ed3n kho kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7: kh\u00f4ng ghi phi\u1ebfu nh\u1eadp kho, kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng, kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">X\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn sai gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ghi nh\u1eadn nh\u1eadp kho kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7: mua h\u00e0ng h\u00f3a v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n mua h\u00e0ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh (thu mua h\u00e0ng n\u00f4ng s\u1ea3n ch\u1ec9 l\u1eadp b\u1ea3ng k\u00ea m\u00e0 kh\u00f4ng vi\u1ebft h\u00f3a \u0111\u01a1n thu mua h\u00e0ng n\u00f4ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kho cho m\u1ed7i l\u1ea7n nh\u1eadp m\u00e0 phi\u1ebfu nh\u1eadp kho g\u1ed9p chung cho c\u1ea3 m\u1ed9t kho\u1ea3ng th\u1eddi gian d\u00e0i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean gi\u1eefa th\u1ee7 kho v\u00e0 k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u00eanh l\u1ec7ch ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 k\u1ebf to\u00e1n, th\u1ebb kho, ch\u00eanh l\u1ec7ch s\u1ed5 chi ti\u1ebft, s\u1ed5 c\u00e1i, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng t\u00e1ch bi\u1ec7t th\u1ee7 kho, k\u1ebf to\u00e1n HTK, b\u1ed9 ph\u1eadn mua h\u00e0ng, nh\u1eadn h\u00e0ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">L\u1eadp phi\u1ebfu nh\u1eadp xu\u1ea5t kho kh\u00f4ng k\u1ecbp th\u1eddi, h\u1ea1ch to\u00e1n xu\u1ea5t kho khi ch\u01b0a ghi nh\u1eadn nh\u1eadp kho.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Phi\u1ebfu nh\u1eadp xu\u1ea5t kho ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh: kh\u00f4ng \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1, vi\u1ebft tr\u00f9ng s\u1ed1, thi\u1ebfu ch\u1eef k\u00ed, c\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng nh\u1ea5t qu\u00e1n\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea chi ti\u1ebft cho t\u1eebng phi\u1ebfu xu\u1ea5t kho, kh\u00f4ng vi\u1ebft phi\u1ebfu xu\u1ea5t kho ri\u00eang cho m\u1ed7i l\u1ea7n xu\u1ea5t.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho nh\u1eadp kho kh\u00e1c gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a l\u1eadp b\u1ea3ng k\u00ea chi ti\u1ebft cho t\u1eebng phi\u1ebfu nh\u1eadp xu\u1ea5t kho.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Quy\u1ebft to\u00e1n v\u1eadt t\u01b0 s\u1eed d\u1ee5ng h\u00e0ng th\u00e1ng ch\u1eadm.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eadp \u2013 xu\u1ea5t \u2013 t\u1ed3n \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd; b\u1ea3ng t\u1ed5ng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng t\u1eebng lo\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u t\u1ed3n kho \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea t\u00ednh gi\u00e1 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m nghi\u1ec7m v\u1eadt t\u01b0 nh\u1eadp kho, mua h\u00e0ng sai quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i\u2026 nh\u01b0ng v\u1eabn h\u1ea1ch to\u00e1n nh\u1eadp kho.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n sai: kh\u00f4ng h\u1ea1ch to\u00e1n theo phi\u1ebfu xu\u1ea5t v\u1eadt t\u01b0 v\u00e0 phi\u1ebfu nh\u1eadp kho v\u1eadt t\u01b0 \u0111\u00e3 xu\u1ea5t nh\u01b0ng kh\u00f4ng d\u00f9ng h\u1ebft m\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n xu\u1ea5t kho theo s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa phi\u1ebfu xu\u1ea5t v\u1eadt t\u01b0 l\u1edbn h\u01a1n phi\u1ebfu nh\u1eadp l\u1ea1i v\u1eadt t\u01b0.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho gi\u1eef h\u1ed9 v\u00e0o TK152 m\u00e0 kh\u00f4ng theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng 002.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Nguy\u00ean v\u1eadt li\u1ec7u, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng theo bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t ra kh\u1ecfi s\u1ed5 s\u00e1ch.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi l\u1eadp BCTC h\u1ee3p nh\u1ea5t HTK \u1edf t\u00e0i kho\u1ea3n 136,138 t\u1ea1i chi nh\u00e1nh kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 TK 152.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng h\u1ea1ch to\u00e1n ph\u1ebf li\u1ec7u thu h\u1ed3i. Nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t th\u1eeba kh\u00f4ng h\u1ea1ch to\u00e1n nh\u1eadp l\u1ea1i kho.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n sai: HTK nh\u1eadp xu\u1ea5t th\u1eb3ng kh\u00f4ng qua kho v\u1eabn \u0111\u01b0a v\u00e0o TK 152, 153.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng h\u1ea1ch to\u00e1n h\u00e0ng g\u1eedi b\u00e1n, hay h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp v\u00e0o h\u00e0ng g\u1eedi b\u00e1n, giao h\u00e0ng g\u1eedi b\u00e1n nh\u01b0ng kh\u00f4ng k\u00ed h\u1ee3p \u0111\u1ed3ng, ch\u1ec9 vi\u1ebft phi\u1ebfu xu\u1ea5t kho th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang ch\u01b0a ph\u00f9 h\u1ee3p ho\u1eb7c kh\u00f4ng nh\u1ea5t qu\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u00e2n lo\u1ea1i sai TSC\u0110 l\u00e0 h\u00e0ng t\u1ed3n kho (c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5), kh\u00f4ng ph\u00e2n lo\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 theo ti\u00eau th\u1ee9c kh\u00f4ng ph\u00f9 h\u1ee3p, kh\u00f4ng nh\u1ea5t qu\u00e1n; kh\u00f4ng c\u00f3a b\u1ea3ng t\u00ednh ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 xu\u1ea5t dung trong k\u00ec.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 HTK ho\u1eb7c tr\u00edch l\u1eadp kh\u00f4ng d\u1ef1a tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u1ecb tr\u01b0\u1eddng, l\u1eadp d\u1ef1 ph\u00f2ng cho h\u00e0ng h\u00f3a gi\u1eef h\u1ed9 kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb. Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a x\u1eed l\u00fd v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu khi ki\u1ec3m k\u00ea.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a theo d\u00f5i chi ti\u1ebft t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m k\u00ea, x\u00e1c nh\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 HTK nh\u1eadn gi\u1eef h\u1ed9.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n nh\u1eadp xu\u1ea5t HTK kh\u00f4ng \u0111\u00fang k\u00ec.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng HTK \u00e2m do lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb ch\u1eadm, vi\u1ebft phi\u1ebfu xu\u1ea5t kho tr\u01b0\u1edbc khi vi\u1ebft phi\u1ebfu nh\u1eadp kho.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Xu\u1ea5t kho n\u1ed9i b\u1ed9 theo gi\u00e1 \u1ea5n \u0111\u1ecbnh m\u00e0 kh\u00f4ng theo gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Xu\u1ea5t kho nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Xu\u1ea5t v\u1eadt t\u01b0 cho s\u1ea3n xu\u1ea5t ch\u1ec9 theo d\u00f5i v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, kh\u00f4ng theo d\u00f5i v\u1ec1 gi\u00e1 tr\u1ecb.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng theo d\u00f5i ri\u00eang th\u00e0nh ph\u1ea9m v\u00e0 ph\u1ebf ph\u1ea9m theo ti\u00eau th\u1ee9c k\u1ebf to\u00e1n v\u00e0 ti\u00eau th\u1ee9c k\u0129 thu\u1eadt, ch\u01b0a x\u1eed l\u00fd ph\u1ebf ph\u1ea9m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng theo d\u00f5i h\u00e0ng g\u1eedi b\u00e1n tr\u00ean TK h\u00e0ng t\u1ed3n kho ho\u1eb7c giao h\u00e0ng g\u1eedi b\u00e1n nh\u01b0ng kh\u00f4ng k\u00ed h\u1ee3p \u0111\u1ed3ng m\u00e0 ch\u1ec9 vi\u1ebft phi\u1ebfu xu\u1ea5t kho th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u00e0ng g\u1eedi b\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn thanh to\u00e1n nh\u01b0ng v\u1eabn \u0111\u1ec3 tr\u00ean TK 157 m\u00e0 ch\u01b0a ghi nh\u1eadn thanh to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 b\u00e1o h\u1ecfng nh\u01b0ng ch\u01b0a t\u00ecm nguy\u00ean nh\u00e2n x\u1eed l\u00fd ho\u1eb7c v\u1eabn ti\u1ebfp t\u1ee5c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Tam_ung\"><\/span>T\u1ea1m \u1ee9ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a theo d\u00f5i chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1m \u1ee9ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u00eanh l\u1ec7ch s\u1ed1 k\u1ebf to\u00e1n v\u00e0 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu t\u1ea1m \u1ee9ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u1eef k\u00ed tr\u00ean bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu t\u1ea1m \u1ee9ng kh\u00e1c ch\u1eef k\u00ed tr\u00ean bi\u00ean b\u1ea3n ch\u1ea5m c\u00f4ng, b\u1ea3n thanh to\u00e1n l\u01b0\u01a1ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng kh\u00f4ng ghi r\u00f5 th\u1eddi h\u1ea1n ho\u00e0n \u1ee9ng, s\u1ed1 ti\u1ec1n, l\u00fd do s\u1eed d\u1ee5ng, kh\u00f4ng c\u00f3 ch\u1eef k\u00ed c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u00e3 chuy\u1ec3n c\u00f4ng t\u00e1c v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c thu h\u1ed3i.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Thue_GTGT_duoc_khau_tru\"><\/span>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u1eefng h\u00e0ng h\u00f3a kh\u00f4ng chiu thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u00eanh l\u1ec7ch s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai thu\u1ebf, kh\u00f4ng gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u00ea khai, h\u1ea1ch to\u00e1n kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n GTGT tr\u1ef1c ti\u1ebfp ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u00e0ng mua \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 ch\u01b0a h\u1ea1ch to\u00e1n gi\u1ea3m VAT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u00ea khai thi\u1ebfu hay sai h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang m\u1eabu BTC quy \u0111\u1ecbnh ho\u1eb7c m\u1eabu h\u00f3a \u0111\u01a1n t\u1ef1 in \u0111\u00e3 \u0111\u0103ng k\u00ed v\u1edbi B\u1ed9 t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u1ea3 b\u1ed9 ph\u1eadn nguy\u00ean v\u1eadt li\u1ec7u s\u1ea3n xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu VAT tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p, \u0111\u1ec3 s\u1ed1 \u00e2m tr\u00ean BCTC.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Hang_gui_ban\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u00e0ng g\u1eedi b\u00e1n\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u00e0ng g\u1eedi b\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn thanh to\u00e1n nh\u01b0ng \u0111\u00e3 h\u1ea1ch to\u00e1n t\u0103ng doanh thu.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a h\u1ea1ch to\u00e1n h\u00e0ng g\u1eedi b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Cam_co_ki_quy_ki_cuoc\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u1ea7m c\u1ed1, k\u00ed qu\u1ef9, k\u00ed c\u01b0\u1ee3c\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng, cam k\u1ebft h\u1ee3p l\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u1ed9i dung c\u00e1c kho\u1ea3n k\u00ed qu\u1ef9, k\u00ed c\u01b0\u1ee3c kh\u00f4ng r\u00f5 r\u00e0ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a c\u00f3 \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 v\u1edbi b\u00ean nh\u1eadn k\u00ed qu\u1ef9, k\u00ed c\u01b0\u1ee3c ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n sai kho\u1ea3n c\u1ea7m c\u1ed1, k\u00ed qu\u1ef9, k\u00ed c\u01b0\u1ee3c v\u00e0o t\u00e0i kho\u1ea3n ph\u1ea3i thu kh\u00e1c 138.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng theo d\u00f5i chi ti\u1ebft t\u1eebng lo\u1ea1i.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"TSCD_huu_hinh_vo_hinh\"><\/span>TSC\u0110 h\u1eefu h\u00ecnh &amp; v\u00f4 h\u00ecnh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea TSC\u0110 cu\u1ed1i k\u00ec, bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea kh\u00f4ng ph\u00e2n lo\u1ea1i TSC\u0110 kh\u00f4ng s\u1eed d\u1ee5ng, ch\u1edd thanh l\u00fd, \u0111\u00e3 h\u1ebft kh\u1ea5u hao. S\u1ed1 ch\u00eanh l\u1ec7ch tr\u00ean s\u1ed5 s\u00e1ch so v\u1edbi bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TSC\u0110 \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng thi\u1ebfu bi\u00ean b\u1ea3n b\u00e0n giao, bi\u00ean b\u1ea3n giao nh\u1eadn.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n t\u0103ng TSC\u0110 ch\u01b0a k\u1ecbp th\u1eddi theo bi\u00ean b\u1ea3n b\u00e0n giao (h\u1ea1ch to\u00e1n kh\u00f4ng \u0111\u00fang k\u00ec).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n t\u0103ng TSC\u0110 khi ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7: quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh, bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng theo d\u00f5i s\u1ed5 chi ti\u1ebft ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh TSC\u0110. Kh\u00f4ng theo d\u00f5i ri\u00eang c\u00e1c TSC\u0110 \u0111em c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u00e2n lo\u1ea1i TSC\u0110 v\u00f4 h\u00ecnh sai: gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chi ph\u00ed \u0111\u1ec1n b\u00f9 v\u00e0 gi\u1ea3i t\u1ecfa m\u1eb7t b\u1eb1ng\u2026 Ghi nh\u1eadn t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh nh\u1eefng n\u1ed9i dung kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0 chi ph\u00ed th\u00e0nh l\u1eadp C\u00f4ng ty, chi ph\u00ed trong giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u00eanh l\u1ec7ch nguy\u00ean gi\u00e1, kh\u1ea5u hao l\u0169y k\u1ebf gi\u1eefa b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh, s\u1ed5 c\u00e1i, s\u1ed5 chi ti\u1ebft.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u00e2n lo\u1ea1i sai: t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 ch\u1ec9 ti\u00eau ghi nh\u1eadn TSC\u0110 nh\u01b0ng v\u1eabn ghi nh\u1eadn l\u00e0 TSC\u0110, h\u1ea1ch to\u00e1n nh\u1eadm TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a l\u1eadp phi\u1ebfu thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng XDCB t\u1ef1 l\u00e0m \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">N\u00e2ng c\u1ea5p TSC\u0110 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u1ea1i th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch v\u00e0 \u0111i\u1ec1u ch\u1ec9nh kh\u1ea5u hao ph\u1ea3i tr\u00edch v\u00e0o chi ph\u00ed trong k\u00ec.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 nh\u1eefng n\u1ed9i dung kh\u00f4ng \u0111\u00fang ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh: ghi v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 c\u00e1c chi ph\u00ed ph\u00e1t sinh khi TSC\u0110 \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a; chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 kh\u00f4ng mang t\u00ednh n\u00e2ng c\u1ea5p, kh\u00f4ng l\u00e0m t\u0103ng c\u00f4ng su\u1ea5t ho\u1eb7c th\u1eddi gian s\u1eed d\u1ee5ng; ghi t\u0103ng nguy\u00ean gi\u00e1 kh\u00f4ng \u0111\u00fang v\u1edbi bi\u00ean b\u1ea3n b\u00e0n giao, nghi\u1ec7m thu\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a \u0111\u0103ng k\u00ed ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u01a1n v\u1ecb \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, tr\u00edch kh\u1ea5u hao kh\u00f4ng ph\u00f9 h\u1ee3p, kh\u00f4ng nh\u1ea5t qu\u00e1n, x\u00e1c \u0111\u1ecbnh th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch kh\u00f4ng h\u1ee3p l\u00ed, m\u1ee9c tr\u00edch kh\u1ea5u hao kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u1ea5u hao t\u1ed1i \u0111a ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c kh\u1ea5u hao t\u1ed1i thi\u1ec3u \u0111\u01b0\u1ee3c tr\u00edch v\u00e0o chi ph\u00ed trong k\u00ec theo quy \u0111\u1ecbnh t\u1ea1i Q\u0110 206\/BTC.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u00edch ho\u1eb7c th\u00f4i tr\u00edch kh\u1ea5u hao tr\u00f2n th\u00e1ng ho\u1eb7c tr\u00f2n qu\u00fd m\u00e0 kh\u00f4ng theo ng\u00e0y \u0111\u01b0a TSC\u0110 v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c ng\u01b0ng tr\u00edch theo ng\u00e0y ng\u01b0ng s\u1eed d\u1ee5ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf ch\u01b0a ch\u00ednh x\u00e1c, kh\u1ea5u hao \u1edf c\u00e1c b\u1ed9 ph\u1eadn m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u00e0i s\u1ea3n \u0111\u00e3 h\u1ebft th\u1eddi gian s\u1eed d\u1ee5ng nh\u01b0ng v\u1eabn ch\u01b0a tr\u00edch h\u1ebft kh\u1ea5u hao. S\u1ed1 ch\u01b0a tr\u00edch h\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed trong k\u00ec.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">V\u1eabn tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00e3 kh\u1ea5u hao h\u1ebft nh\u01b0ng v\u1eabn ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed c\u1ea3 nh\u1eefng TSC\u0110 kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u00ea ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111i thu\u00ea t\u00e0i ch\u00ednh. Kh\u00f4ng theo d\u00f5i ngo\u1ea1i b\u1ea3ng \u0111\u1ed1i v\u1edbi TSC\u0110 thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c thanh l\u00fd TSC\u0110: th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110, quy\u1ebft \u0111\u1ecbnh thanh l\u00fd, kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n thanh l\u00fd ho\u1eb7c bi\u00ean b\u1ea3n kh\u00f4ng c\u00f3 ch\u1eef k\u00ed c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n khi b\u00e1n TSC\u0110 thanh l\u00fd.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110 khi th\u1ef1c t\u1ebf ch\u01b0a thanh l\u00fd, th\u00e1o d\u1ee1, ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u0110QT, Gi\u00e1m \u0111\u1ed1c,\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi thu nh\u1eadp thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd TSC\u0110.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ea7u t\u01b0 TSC\u0110 tr\u01b0\u1edbc khi c\u00f3 s\u1ef1 ph\u00ea duy\u1ec7t c\u1ee7a c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c kh\u00f4ng c\u00f3 trong k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TSC\u0110 \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u00fang ngu\u1ed3n, m\u1ee5c \u0111\u00edch: TSC\u0110 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u00edch kh\u1ea5u hao v\u00e0o chi ph\u00ed SXKD nh\u1eefng t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n kh\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Th\u1eddi \u0111i\u1ec3m tr\u00edch kh\u1ea5u hao kh\u00f4ng theo th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn TSC\u0110.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Th\u1ef1c hi\u1ec7n kh\u1ea5u hao nhanh nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00ed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 k\u1ebft qu\u1ea3 kinh doanh trong n\u0103m b\u1ecb l\u1ed7. M\u1ee9c tr\u00edch kh\u1ea5u hao nhanh v\u01b0\u1ee3t qu\u00e1 1,2 l\u1ea7n so v\u1edbi kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TSC\u0110 kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng ch\u01b0a \u0111\u01b0\u1ee3c thanh l\u00fd. TSC\u0110 kh\u00f4ng c\u1ea7n d\u00f9ng ch\u1edd thanh l\u00fd ch\u01b0a \u0111\u01b0\u1ee3c xu\u1ea5t ra kh\u1ecfi s\u1ed5 s\u00e1ch theo bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p, kh\u00f4ng \u0111\u01b0\u1ee3c theo d\u00f5i t\u00e0i s\u1ea3n \u1edf ngo\u1ea1i b\u1ea3ng, v\u1eabn t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TSC\u0110 \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9 c\u00f3 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n kh\u00f4ng kh\u1edbp s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a chuy\u1ec3n TSC\u0110 h\u1eefu h\u00ecnh c\u00f3 nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 10 tri\u1ec7u th\u00e0nh c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo quy\u1ebft \u0111\u1ecbnh 206\/BTC.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TSC\u0110 nh\u1eadn b\u00e0n giao, g\u00f3p v\u1ed1n ph\u1ea3i ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ea7u t\u01b0 TSC\u0110 kh\u00f4ng h\u1ee3p l\u00fd: qu\u00e1 nhi\u1ec1u ho\u1eb7c d\u00f9ng ngu\u1ed3n vay ng\u1eafn h\u1ea1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u00e0i s\u1ea3n nh\u1eadn \u0111i\u1ec1u \u0111\u1ed9ng, \u0111i\u1ec1u chuy\u1ec3n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p tr\u00ean ch\u1ec9 ghi t\u0103ng nguy\u00ean gi\u00e1 m\u00e0 kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh h\u1ea1ch to\u00e1n tr\u00ean TK 211,213.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u00e1 tr\u1ecb TSC\u0110 ghi nh\u1eadn kh\u00f4ng ph\u00f9 h\u1ee3p, TSC\u0110 \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, TS nh\u1eadn b\u00e0n giao, g\u00f3p v\u1ed1n kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i khi giao nh\u1eadn\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110i\u1ec1u chuy\u1ec3n TSC\u0110 n\u1ed9i b\u1ed9, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng kh\u1edbp.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">M\u1ed9t s\u1ed1 TSC\u0110 c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i kh\u00e1c nhau nh\u01b0ng \u0111\u01b0\u1ee3c g\u1ed9p chung l\u1ea1i th\u00e0nh m\u1ed9t t\u00e0i s\u1ea3n hay m\u1ed9t nh\u00f3m t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TSC\u0110 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u01a1n NSNN, cho c\u00f4ng nh\u00e2n vi\u00ean s\u1eed d\u1ee5ng nh\u01b0ng kh\u00f4ng thu ti\u1ec1n \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 khi th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p ho\u1eb7c c\u00f3 \u0111\u00e1nh gi\u00e1 nh\u01b0ng kh\u00f4ng ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_232155\" aria-describedby=\"caption-attachment-232155\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232155 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-trong-hach-toan-ke-toan.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-trong-hach-toan-ke-toan.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-trong-hach-toan-ke-toan-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232155\" class=\"wp-caption-text\"><em>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n TSC\u0110<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Tai_san_co_dinh_thue_tai_chinh\"><\/span>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng m\u1edf s\u1ed5 theo d\u00f5i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thi\u1ebfu h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u00e2n lo\u1ea1i nh\u1ea7m TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 TSC\u0110 thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Nguy\u00ean gi\u00e1 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, h\u1ea1ch to\u00e1n kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang theo h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng theo d\u00f5i ho\u1eb7c ph\u00e2n b\u1ed5 ti\u1ec1n l\u00e3i thu\u00ea v\u00e0o chi ph\u00ed c\u00e1c k\u00ec kh\u00f4ng theo ti\u00eau t\u1ee9c h\u1ee3p l\u00ed. H\u1ea1ch to\u00e1n l\u00e3i vay TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Gop_von_lien_doanh\"><\/span>G\u00f3p v\u1ed1n li\u00ean doanh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1, h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng c\u00f3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 v\u1edbi \u0111\u01a1n v\u1ecb nh\u1eadn v\u1ed1n g\u00f3p li\u00ean doanh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">G\u00f3p v\u1ed1n kh\u00f4ng theo h\u1ee3p \u0111\u1ed3ng li\u00ean doanh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">G\u00f3p v\u1ed1n li\u00ean doanh b\u1eb1ng t\u00e0i s\u1ea3n nh\u01b0ng kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n b\u00e0n giao nh\u1eadn t\u00e0i s\u1ea3n, \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi tham gia g\u00f3p v\u1ed1n li\u00ean doanh kh\u00f4ng nghi\u00ean c\u1ee9u, \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ed1i t\u00e1c, d\u1eabn \u0111\u1ebfn c\u00f4ng ty li\u00ean doanh b\u1ecb l\u1ed7, \u0111\u01a1n v\u1ecb g\u00f3p v\u1ed1n s\u1ebd b\u1ecb chia l\u1ed7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Xay_dung_co_ban_do_dang\"><\/span>X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Chi ph\u00ed XDCB d\u1edf dang cu\u1ed1i k\u00ec x\u00e1c \u0111\u1ecbnh ch\u01b0a ph\u00f9 h\u1ee3p, ch\u1ec9 tr\u00ean c\u01a1 s\u1edf \u01b0\u1edbc t\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch, d\u1ef1 to\u00e1n thi\u1ebft k\u1ebf cho c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110,\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng chi ti\u1ebft c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 XDCB cu\u1ed1i k\u00ec l\u00e0 c\u1ee7a c\u00f4ng tr\u00ecnh n\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Chi ph\u00ed XDCB d\u1edf dang t\u1ed3n \u0111\u1ecdng t\u1eeb nhi\u1ec1u k\u00ec ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd, \u0111\u1ea7u t\u01b0 ti\u1ebfp\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7: kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n, kh\u00f4ng t\u1ed5 ch\u1ee9c \u0111\u1ea5u th\u1ea7u, ch\u00e0o h\u00e0ng\u2026<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ea7u t\u01b0 thanh to\u00e1n ti\u1ec1n ch\u01b0a ch\u1eb7t ch\u1ebd: mua thi\u1ebft b\u1ecb kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, chi tr\u1ea3 ti\u1ec1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n qua NH.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng XDCB kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u00e1 tr\u1ecb tr\u00ean B\u00e1o c\u00e1o chi ti\u1ebft \u0111\u1ea7u t\u01b0 t\u1eebng c\u00f4ng tr\u00ecnh ch\u00eanh l\u1ec7ch v\u1edbi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Th\u1ef1c hi\u1ec7n s\u1eeda ch\u1eefa l\u1edbn kh\u00f4ng c\u00f3 ph\u00ea duy\u1ec7t c\u1ee7a T\u1ed5ng c\u00f4ng ty\/\u0111\u1ea1t t\u1ef7 l\u1ec7 th\u1ea5p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n sai: chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn kh\u00f4ng ghi t\u0103ng nguy\u00ean gi\u00e1 m\u00e0 \u0111\u01b0a v\u00e0o chi ph\u00ed SXKD trong k\u00ec.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung, chi ph\u00ed kh\u1ea5u hao v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ch\u01b0a h\u1ee3p l\u00fd, kh\u00f4ng c\u00f3 ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 th\u00edch h\u1ee3p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n t\u0103ng TSC\u0110, ch\u01b0a tr\u00edch kh\u1ea5u hao.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed XDCB d\u1edf dang nh\u1eefng chi ph\u00ed kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ho\u1eb7c t\u1eadp h\u1ee3p thi\u1ebfu.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1eeda ch\u1eefa l\u1edbn kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch, kh\u00f4ng d\u1ef1 tr\u00f9 kinh ph\u00ed. S\u1eeda ch\u1eefa khi kh\u00f4ng c\u00f3 phi\u1ebfu b\u00e1o h\u1ecfng, khi ho\u00e0n th\u00e0nh kh\u00f4ng c\u00f3 quy\u1ebft to\u00e1n kinh ph\u00ed s\u1eeda ch\u1eefa, bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u00e0n th\u00e0nh b\u00e0n giao.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Phai_thu_noi_bo\"><\/span>Ph\u1ea3i thu n\u1ed9i b\u1ed9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m. S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng theo d\u00f5i chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 quan h\u1ec7 thanh to\u00e1n v\u1edbi \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 khi kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u00fang k\u00ec.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0ng kh\u00f4ng b\u00f9 tr\u1eeb khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, kh\u00f4ng mang t\u00ednh ch\u1ea5t thu chi h\u1ed9.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 v\u1edbi b\u00ean th\u1ee9 ba kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_SXKD_do_dang\"><\/span>Chi ph\u00ed SXKD d\u1edf dang<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed m\u1ed9t s\u1ed1 kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p n\u1ed9i dung, t\u00ednh ch\u1ea5t.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e1nh gi\u00e1 s\u1ea3n ph\u1ea9m d\u1edf dang kh\u00f4ng nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u00ec k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea kh\u1ed1i l\u01b0\u1ee3ng XDCB d\u1edf dang cu\u1ed1i k\u00ec.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh ho\u1eb7c h\u1ea1ch to\u00e1n 1 s\u1ed1 kho\u1ea3n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00f4ng \u0111\u00fang k\u00ec.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng kh\u00f4ng c\u1ea7n k\u1ebft chuy\u1ec3n.<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-232156 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-hach-toan-ke-toan-sxdd-.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n\" width=\"717\" height=\"496\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-hach-toan-ke-toan-sxdd-.jpg 717w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/sai-sot-hach-toan-ke-toan-sxdd--300x208.jpg 300w\" sizes=\"(max-width: 717px) 100vw, 717px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_tra_truoc_chi_phi_cho_ket_chuyen\"><\/span>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, chi ph\u00ed ch\u1edd k\u1ebft chuy\u1ec3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a h\u1ee3p l\u00ed v\u00e0 kh\u00f4ng nh\u1ea5t qu\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a c\u00f3 ch\u00ednh s\u00e1ch ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a m\u1edf s\u1ed5 theo d\u00f5i t\u1eebng lo\u1ea1i chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh, n\u1ed9i dung t\u1eebng lo\u1ea1i chi ph\u00ed ch\u01b0a r\u00f5 r\u00e0ng, c\u1ee5 th\u1ec3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u01b0a chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0o chi ph\u00ed ch\u1edd k\u1ebft chuy\u1ec3n m\u00e0 kh\u00f4ng ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh, TK 142 c\u00f2n s\u1ed1 d\u01b0.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u00e2n lo\u1ea1i chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n ch\u01b0a ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Chi ph\u00ed li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u00ec nh\u01b0ng kh\u00f4ng ph\u00e2n b\u1ed5 ho\u1eb7c ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c kh\u00f4ng ph\u00f9 h\u1ee3p, nh\u1ea5t qu\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">G\u00e1c l\u1ea1i chi ph\u00ed kh\u00f4ng theo ti\u00eau th\u1ee9c nh\u1ea5t \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Dau_tu_dai_han\"><\/span>\u0110\u1ea7u t\u01b0 d\u00e0i h\u1ea1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 ch\u1ee9ng kho\u00e1n t\u1ea1i ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, kh\u00f3a s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n gi\u1ea3m gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. L\u1eadp d\u1ef1 ph\u00f2ng kh\u00f4ng c\u00f3 c\u01a1 s\u1edf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ch\u1ee9ng minh cho kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i kh\u00f4ng kh\u1edbp nhau.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 v\u1ec1 kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Chi_su_nghiep\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Chi s\u1ef1 nghi\u1ec7p\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Chi s\u1ef1 nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 161 m\u00e0 h\u1ea1ch to\u00e1n gi\u1ea3m ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ghi gi\u1ea3m chi s\u1ef1 nghi\u1ec7p m\u00e0 kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu quy\u1ebft to\u00e1n c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n kh\u00f4ng chuy\u1ec3n chi s\u1ef1 nghi\u1ec7p n\u0103m nay sang chi s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TSC\u0110 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng chi s\u1ef1 nghi\u1ec7p, kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m chi s\u1ef1 nghi\u1ec7p m\u00e0 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1eb7c h\u1ea1ch to\u00e1n nh\u01b0ng kh\u00f4ng \u0111\u00fang, kh\u00f4ng \u0111\u1ee7.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>\u00a0&amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TEL: (028) 2221 6789<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Gtax tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 c\u00f3 b\u00e0i vi\u1ebft v\u1ec1 nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai thu\u1ebf, tuy nhi\u00ean ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u0169ng g\u1eb7p r\u1ea5t nhi\u1ec1u sai s\u00f3t, nh\u1ea5t l\u00e0 c\u00e1c Anh\/ch\u1ecb k\u1ebf to\u00e1n ch\u01b0a c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m. Do v\u1eady hy [&#8230;]\n","protected":false},"author":1,"featured_media":232154,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[836],"class_list":["post-25525","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-hach-toan"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25525"}],"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=25525"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25525\/revisions"}],"predecessor-version":[{"id":235936,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/25525\/revisions\/235936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232154"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=25525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=25525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=25525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}