{"id":34406,"date":"2023-12-08T04:01:31","date_gmt":"2023-12-08T04:01:31","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-thue-tax-accounting-la-gi-nhiem-vu-cua-ke-toan-thue.html"},"modified":"2023-12-08T04:01:31","modified_gmt":"2023-12-08T04:01:31","slug":"ke-toan-thue-tax-accounting-la-gi-nhiem-vu-cua-ke-toan-thue","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-thue-tax-accounting-la-gi-nhiem-vu-cua-ke-toan-thue.html","title":{"rendered":"K\u1ebf to\u00e1n thu\u1ebf (Tax accounting) l\u00e0 g\u00ec? Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: xpresstaxes.com<\/i><\/p>\n<\/div>\n<\/div>\n

K\u1ebf to\u00e1n thu\u1ebf (Tax accounting)<\/font><\/h2>\n

K\u1ebf to\u00e1n thu\u1ebf <\/b>trong ti\u1ebfng Anh l\u00e0 Tax accounting<\/b>.<\/p>\n

K\u00ea\u0301 toa\u0301n thu\u00ea\u0301<\/b> l\u00e0 m\u1ed9t ph\u1ea7n h\u00e0nh c\u1ee7a k\u1ebf to\u00e1n, th\u01b0\u0323c hi\u00ea\u0323n ca\u0301c nghi\u00ea\u0323p vu\u0323 kinh t\u00ea\u0301 pha\u0301t sinh ta\u0323i doanh nghi\u00ea\u0323p li\u00ean quan \u0111\u00ea\u0301n c\u0103n c\u01b0\u0301 ti\u0301nh thu\u00ea\u0301, ba\u0301o ca\u0301o thu\u00ea\u0301 va\u0300 nghi\u0303a vu\u0323 th\u01b0\u0323c hi\u00ea\u0323n thu\u00ea\u0301 cu\u0309a doanh nghi\u00ea\u0323p \u0111\u00f4\u0301i v\u01a1\u0301i Nha\u0300 n\u01b0\u01a1\u0301c.<\/p>\n

Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf<\/font><\/h3>\n

– Thu th\u1eadp v\u00e0 x\u1eed l\u00ed th\u00f4ng tin li\u00ean quan \u0111\u1ebfn thu\u1ebf<\/b><\/p>\n

Trong m\u1ed9t doanh nghi\u1ec7p th\u01b0\u1eddng ph\u00e1t sinh hai lo\u1ea1i thu\u1ebf: Thu\u1ebf \u0111\u1ea7u ra v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o. K\u1ebf to\u00e1n thu\u1ebf t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ea7u ra v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

+ Khi nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh xem lo\u1ea1i ch\u1ee9ng t\u1eeb ph\u00e1t sinh \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ea7u v\u00e0o hay \u0111\u1ea7u ra. V\u00ed d\u1ee5 khi nh\u1eadn h\u00f3a \u0111\u01a1n mua h\u00e0ng s\u1ebd ph\u1ea3i t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, khi nh\u1eadn h\u00f3a \u0111\u01a1n mua h\u00e0ng s\u1ebd ph\u1ea3i t\u00ednh thu\u1ebf gia tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n

+ Sau khi x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n lo\u1ea1i thu\u1ebf, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m tra, ph\u00e2n t\u00edch ti\u0301nh h\u01a1\u0323p l\u00ed, h\u01a1\u0323p l\u00ea\u0323 \u0111\u1ec3 h\u1ea1ch to\u00e1n thu\u1ebf<\/p>\n

– Ph\u00e2n t\u00edch th\u00f4ng tin v\u00e0 tham m\u01b0u cho nh\u00e0 qu\u1ea3n l\u00ed<\/b><\/p>\n

K\u1ebf to\u00e1n n\u1eafm v\u1eefng c\u00e1c lu\u1eadt v\u00e0 v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ebfn c\u00e1c lo\u1ea1i thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ec3 c\u00f3 th\u1ec3 so s\u00e1nh s\u1ed1 li\u1ec7u k\u00ec t\u00ednh thu\u1ebf tr\u01b0\u1edbc v\u00e0 sau \u0111\u1ec3 n\u1ed9p thu\u1ebf \u0111\u00fang qui \u0111\u1ecbnh v\u00e0 c\u00f3 nh\u1eefng \u0111\u1ec1 xu\u1ea5t v\u1edbi nh\u00e0 qu\u1ea3n l\u00ed.<\/p>\n

V\u00ed d\u1ee5: Khi nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t t\u0103ng \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u \u0111ang s\u1eed d\u1ee5ng. K\u1ebf to\u00e1n ph\u1ea3i c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi \u0111\u1ec3 t\u00ednh thu\u1ebf ch\u00ednh x\u00e1c. \u0110\u1ed3ng th\u1eddi tham m\u01b0u cho nh\u00e0 qu\u1ea3n l\u00ed c\u00f3 n\u00ean s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u \u0111\u00f3 n\u1eefa kh\u00f4ng? V\u00ec thu\u1ebf cao \u0111\u1ed3ng ngh\u0129a v\u1edbi chi ph\u00ed cao v\u00e0 l\u1ee3i nhu\u1eadn gi\u1ea3m.<\/p>\n

\u00a0L\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/b><\/p>\n

L\u00e0m b\u00e1o c\u00e1o thu\u1ebf l\u00e0 \u0111i l\u00e0m t\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p theo \u0111\u00fang qui \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc. Th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

T\u00f9y theo m\u1ee9c doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. K\u1ebf to\u00e1n thu\u1ebf s\u1ebd x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p m\u00ecnh ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o thu\u1ebf theo th\u00e1ng hay theo qu\u00ed.<\/p>\n

N\u1ebfu doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ec9 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf theo th\u00e1ng. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a \u0111\u1ee7 12 th\u00e1ng ho\u1eb7c c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 nh\u1ecf h\u01a1n 50 t\u1ec9 \u0111\u1ed3ng th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf theo qu\u00ed. (Theo Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/i>)<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng lo\u1ea1i thu\u1ebf c\u00f3 bi\u1ebfn \u0111\u1ed9ng nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh l\u00e0m t\u1edd khai t\u1ea1m n\u1ed9p thu\u1ebf. Cu\u1ed1i n\u0103m khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u1eeba hay thi\u1ebfu k\u1ebf to\u00e1n s\u1ebd ti\u1ebfn h\u00e0nh quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Sau khi l\u1eadp t\u1edd khai thu\u1ebf, th\u01b0\u01a1ng m\u1ea1i k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u01a1n v\u1ecb ki\u1ec3m tra c\u00f3 th\u1ec3 ki\u1ec3m tra s\u1ed1 thu\u1ebf n\u1ed9p \u0111\u00e3 \u0111\u00fang hay \u0111\u1ee7 ch\u01b0a.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n thu\u1ebf c\u01a1 b\u1ea3n, HV C\u00f4ng ngh\u1ec7 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n thu\u1ebf (ti\u1ebfng Anh: Tax accounting) th\u01b0\u0323c hi\u00ea\u0323n ca\u0301c nghi\u00ea\u0323p vu\u0323 kinh t\u00ea\u0301 pha\u0301t sinh ta\u0323i doanh nghi\u00ea\u0323p li\u00ean quan \u0111\u00ea\u0301n c\u0103n c\u01b0\u0301 ti\u0301nh thu\u00ea\u0301, ba\u0301o ca\u0301o thu\u00ea\u0301 va\u0300 nghi\u0303a vu\u0323 th\u01b0\u0323c hi\u00ea\u0323n thu\u00ea\u0301 cu\u0309a doanh nghi\u00ea\u0323p \u0111\u00f4\u0301i v\u01a1\u0301i Nha\u0300 n\u01b0\u01a1\u0301c.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34406"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34406"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34406\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}