{"id":15073,"date":"2024-06-24T16:36:46","date_gmt":"2024-06-24T09:36:46","guid":{"rendered":"https:\/\/vieclam.net\/blog\/?p=15073"},"modified":"2024-06-24T16:36:52","modified_gmt":"2024-06-24T09:36:52","slug":"mo-ta-cong-viec-ke-toan-tong-hop","status":"publish","type":"post","link":"https:\/\/vieclam.net\/blog\/mo-ta-cong-viec-ke-toan-tong-hop-15073\/","title":{"rendered":"K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec? B\u1ea3ng m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p m\u1edbi nh\u1ea5t"},"content":{"rendered":"\n

K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p. B\u1ea1n mu\u1ed1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 <\/span>m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/b>? B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a <\/span>Vieclam.net<\/b> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 nh\u1eefng y\u00eau c\u1ea7u, nhi\u1ec7m v\u1ee5 v\u00e0 m\u1ee9c l\u01b0\u01a1ng c\u1ee7a v\u1ecb tr\u00ed k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. H\u00e3y theo d\u00f5i ngay d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/span><\/h2>\n
\"K\u1ebf
K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec? B\u1ea3ng m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n

I. K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec?<\/strong><\/h3>\n

K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 m\u1ed9t v\u1ecb tr\u00ed quan tr\u1ecdng trong b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t c\u00f4ng ty. H\u1ecd ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t v\u00e0 \u0111i\u1ec1u ph\u1ed1i to\u00e0n b\u1ed9 c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, t\u1eeb vi\u1ec7c ghi ch\u00e9p, th\u1ed1ng k\u00ea c\u00e1c s\u1ed1 li\u1ec7u chi ti\u1ebft cho \u0111\u1ebfn vi\u1ec7c t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n t\u00edch c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng quan. Ngo\u00e0i ra, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f2n c\u00f3 nhi\u1ec7m v\u1ee5 h\u01b0\u1edbng d\u1eabn v\u00e0 \u0111\u00e0o t\u1ea1o c\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n kh\u00e1c v\u1ec1 c\u00e1c quy tr\u00ecnh v\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n

V\u1edbi vai tr\u00f2 quan tr\u1ecdng nh\u01b0 v\u1eady, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m cao trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. H\u1ecd c\u1ea7n c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1eefng v\u00e0ng, kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch v\u00e0 x\u1eed l\u00fd th\u00f4ng tin t\u1ed1t, c\u0169ng nh\u01b0 k\u1ef9 n\u0103ng giao ti\u1ebfp v\u00e0 l\u00e0m vi\u1ec7c nh\u00f3m hi\u1ec7u qu\u1ea3 \u0111\u1ec3 ho\u00e0n th\u00e0nh t\u1ed1t nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n

\"K\u1ebf
K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 m\u1ed9t v\u1ecb tr\u00ed quan tr\u1ecdng trong b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t c\u00f4ng ty<\/figcaption><\/figure>\n

II. B\u1ea3ng m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ed5ng quan<\/strong><\/h3>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng vi\u1ec7c n\u00e0y, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ea7n n\u1eafm v\u1eefng v\u00e0 hi\u1ec3u r\u00f5 t\u1eebng nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3, tr\u00e1nh nh\u1ea7m l\u1eabn v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u01a1 b\u1ea3n nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Nhi\u1ec7m v\u1ee5<\/b><\/p>\n<\/td>\n

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M\u00f4 t\u1ea3<\/b><\/p>\n<\/td>\n<\/tr>\n

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Ki\u1ec3m tra \u0111\u1ecbnh kho\u1ea3n ph\u00e1t sinh<\/span><\/p>\n<\/td>\n

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\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p gi\u1eefa c\u00e1c ph\u00f2ng ban trong doanh nghi\u1ec7p.<\/span><\/p>\n<\/td>\n<\/tr>\n

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Ki\u1ec3m tra s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/span><\/p>\n<\/td>\n

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\u0110\u1ea3m b\u1ea3o s\u1ef1 tr\u00f9ng kh\u1edbp c\u1ee7a s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u1edbi c\u00e1c b\u00e1o c\u00e1o ch\u1ee9ng t\u1eeb v\u00e0 c\u00e2n \u0111\u1ed1i s\u1ed1 li\u1ec7u gi\u1eefa t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft.<\/span><\/p>\n<\/td>\n<\/tr>\n

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Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3<\/span><\/p>\n<\/td>\n

\n

Quan s\u00e1t c\u00f4ng n\u1ee3 c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ec1 xu\u1ea5t d\u1ef1 ph\u00f2ng, x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

L\u1eadp quy\u1ebft to\u00e1n v\u00e0 h\u1ea1ch to\u00e1n<\/span><\/p>\n<\/td>\n

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L\u1eadp c\u00e1c quy\u1ebft to\u00e1n c\u00f4ng ty, h\u1ea1ch to\u00e1n chi ph\u00ed, thu nh\u1eadp, c\u00f4ng n\u1ee3, kh\u1ea5u hao, thu\u1ebf GTGT, v.v.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

L\u00e0m s\u1ed5 chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p<\/span><\/p>\n<\/td>\n

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Th\u1ed1ng k\u00ea v\u00e0 l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh h\u00e0ng qu\u00fd, th\u00e1ng ho\u1eb7c n\u0103m.<\/span><\/p>\n<\/td>\n<\/tr>\n

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\u0110\u1ec1 xu\u1ea5t c\u1ea3i ti\u1ebfn<\/span><\/p>\n<\/td>\n

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\u0110\u01b0a ra \u0111\u1ec1 xu\u1ea5t c\u1ea3i ti\u1ebfn ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u00e0 b\u00e1o c\u00e1o.<\/span><\/p>\n<\/td>\n<\/tr>\n

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L\u01b0u tr\u1eef d\u1eef li\u1ec7u k\u1ebf to\u00e1n<\/span><\/p>\n<\/td>\n

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L\u01b0u tr\u1eef d\u1eef li\u1ec7u k\u1ebf to\u00e1n tr\u00ean c\u00e1c ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh.<\/span><\/p>\n<\/td>\n<\/tr>\n

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Th\u1ed1ng k\u00ea v\u00e0 gi\u1ea3i tr\u00ecnh d\u1eef li\u1ec7u<\/span><\/p>\n<\/td>\n

\n

Cung c\u1ea5p v\u00e0 gi\u1ea3i tr\u00ecnh d\u1eef li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u \u0111\u1ed9t xu\u1ea5t t\u1eeb c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<\/td>\n<\/tr>\n

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H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n vi\u00ean<\/span><\/p>\n<\/td>\n

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H\u01b0\u1edbng d\u1eabn c\u00e1c k\u1ebf to\u00e1n vi\u00ean x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n d\u1eef li\u1ec7u, b\u00e1o c\u00e1o.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Xem th\u00eam: T\u1ea1i sao b\u1ea1n ch\u1ecdn c\u00f4ng ty ch\u00fang t\u00f4i? 15 c\u00e2u tr\u1ea3 l\u1eddi \u201cth\u00f4ng minh\u201d<\/a><\/strong><\/p>\n

III. B\u1ea3ng m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ti\u1ebft<\/strong><\/h3>\n

Nhi\u1ec7m v\u1ee5 c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u1ed9i b\u1ed9 bao g\u1ed3m vi\u1ec7c l\u1eadp c\u00e1c b\u00e1o c\u00e1o v\u00e0 ch\u1ee9ng t\u1eeb theo t\u1eebng giai \u0111o\u1ea1n c\u1ee5 th\u1ec3. C\u00e1c giai \u0111o\u1ea1n c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y, h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd v\u00e0 h\u00e0ng n\u0103m.<\/span><\/p>\n

1. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p theo ng\u00e0y<\/strong><\/h4>\n

C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p h\u00e0ng ng\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Nhi\u1ec7m v\u1ee5 h\u00e0ng ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0:<\/span><\/p>\n\n\n\n\n\n\n\n\n
\n

Nhi\u1ec7m v\u1ee5<\/b><\/p>\n<\/td>\n

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M\u00f4 t\u1ea3<\/b><\/p>\n<\/td>\n<\/tr>\n

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Thu th\u1eadp, x\u1eed l\u00fd, l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb<\/span><\/p>\n<\/td>\n

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Thu th\u1eadp, x\u1eed l\u00fd v\u00e0 l\u01b0u tr\u1eef c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong ng\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi giao d\u1ecbch \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c.<\/span><\/p>\n<\/td>\n<\/tr>\n

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T\u1ea1o phi\u1ebfu thu, phi\u1ebfu chi, xu\u1ea5t nh\u1eadp h\u00e0ng h\u00f3a<\/span><\/p>\n<\/td>\n

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T\u1ea1o c\u00e1c phi\u1ebfu thu, phi\u1ebfu chi, v\u00e0 phi\u1ebfu xu\u1ea5t nh\u1eadp h\u00e0ng h\u00f3a ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 \u0111\u1ec3 tr\u00e1nh ch\u1eadm tr\u1ec5 v\u00e0 thi\u1ebfu s\u00f3t khi \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra.<\/span><\/p>\n<\/td>\n<\/tr>\n

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C\u1eadp nh\u1eadt d\u1eef li\u1ec7u<\/span><\/p>\n<\/td>\n

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C\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u00e0o s\u1ed5 qu\u1ef9, t\u00e0i kho\u1ea3n v\u00e0 c\u00e1c ghi ch\u00e9p kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin lu\u00f4n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi.<\/span><\/p>\n<\/td>\n<\/tr>\n

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H\u01b0\u1edbng d\u1eabn v\u00e0 gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc<\/span><\/p>\n<\/td>\n

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H\u01b0\u1edbng d\u1eabn nh\u00e2n vi\u00ean c\u1ea5p d\u01b0\u1edbi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c v\u00e0 gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc li\u00ean quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng vi\u1ec7c di\u1ec5n ra su\u00f4n s\u1ebb.<\/span><\/p>\n<\/td>\n<\/tr>\n

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C\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c<\/span><\/p>\n<\/td>\n

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Th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u1ea5p tr\u00ean ho\u1eb7c theo t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Xem th\u00eam: M\u1eabu CV d\u00e0nh cho ng\u01b0\u1eddi ch\u01b0a c\u00f3 kinh nghi\u1ec7m \u0111\u00fang chu\u1ea9n<\/a>
<\/strong><\/p>\n

2. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p theo th\u00e1ng<\/strong><\/h4>\n

C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p theo th\u00e1ng bao g\u1ed3m nhi\u1ec1u nhi\u1ec7m v\u1ee5 quan tr\u1ecdng nh\u01b0:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
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Nhi\u1ec7m v\u1ee5<\/b><\/p>\n<\/td>\n

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M\u00f4 t\u1ea3<\/b><\/p>\n<\/td>\n<\/tr>\n

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Theo d\u00f5i c\u00f4ng n\u1ee3<\/span><\/p>\n<\/td>\n

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Theo d\u00f5i c\u00f4ng n\u1ee3 c\u1ee7a nh\u00e0 cung c\u1ea5p, \u0111\u1ea1i l\u00fd v\u00e0 kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<\/td>\n<\/tr>\n

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T\u1ed5ng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/span><\/p>\n<\/td>\n

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T\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra ph\u00e1t sinh trong th\u00e1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<\/td>\n<\/tr>\n

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L\u1eadp t\u1edd khai thu\u1ebf<\/span><\/p>\n<\/td>\n

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L\u1eadp t\u1edd khai thu\u1ebf GTGT, TNDN, TNCN v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c n\u1ebfu c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o theo th\u00e1ng \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<\/td>\n<\/tr>\n

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T\u00ednh l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p<\/span><\/p>\n<\/td>\n

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T\u00ednh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng (bao g\u1ed3m l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd), b\u1ea3o hi\u1ec3m, hoa h\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nh\u00e2n vi\u00ean nh\u1eadn \u0111\u01b0\u1ee3c l\u01b0\u01a1ng \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n<\/td>\n<\/tr>\n

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T\u1ea1o l\u1eadp b\u00e1o c\u00e1o n\u1ed9i b\u1ed9<\/span><\/p>\n<\/td>\n

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T\u1ea1o l\u1eadp c\u00e1c b\u00e1o c\u00e1o n\u1ed9i b\u1ed9 theo y\u00eau c\u1ea7u c\u1ee7a Ban \u0110i\u1ec1u h\u00e0nh, bao g\u1ed3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh thu, chi ph\u00ed \u0111\u1ec3 h\u1ed7 tr\u1ee3 vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<\/td>\n<\/tr>\n

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C\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c<\/span><\/p>\n<\/td>\n

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Th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u1ea5p tr\u00ean ho\u1eb7c theo t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p theo qu\u00fd<\/strong><\/h4>\n

C\u00e1c nhi\u1ec7m v\u1ee5 ch\u00ednh m\u00e0 m\u1ed9t k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ea7n th\u1ef1c hi\u1ec7n h\u00e0ng qu\u00fd c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0:<\/span><\/p>\n\n\n\n\n\n\n\n
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Nhi\u1ec7m v\u1ee5<\/b><\/p>\n<\/td>\n

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M\u00f4 t\u1ea3<\/b><\/p>\n<\/td>\n<\/tr>\n

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Ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/p>\n<\/td>\n

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Ki\u1ec3m tra l\u1ea1i c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch \u0111\u1ec3 k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<\/td>\n<\/tr>\n

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L\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span><\/p>\n<\/td>\n

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L\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<\/td>\n<\/tr>\n

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T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n<\/td>\n

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T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo qu\u00fd \u0111\u1ec3 Ban \u0110i\u1ec1u h\u00e0nh theo d\u00f5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ph\u01b0\u01a1ng \u00e1n kinh doanh cho ph\u00f9 h\u1ee3p.<\/span><\/p>\n<\/td>\n<\/tr>\n

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C\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c<\/span><\/p>\n<\/td>\n

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Th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p theo n\u0103m<\/strong><\/h4>\n

C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c chia theo c\u00e1c th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau trong n\u0103m, bao g\u1ed3m \u0111\u1ea7u n\u0103m, cu\u1ed1i n\u0103m:<\/span><\/p>\n\n\n\n\n\n
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Th\u1eddi \u0111i\u1ec3m<\/b><\/p>\n<\/td>\n

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Nhi\u1ec7m v\u1ee5<\/b><\/p>\n<\/td>\n<\/tr>\n

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\u0110\u1ea7u n\u0103m<\/span><\/p>\n<\/td>\n

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– K\u00ea khai, n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i (trong v\u00f2ng 30 ng\u00e0y t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u1edbi, 31-1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng nhi\u1ec1u n\u0103m).<\/span><\/p>\n

– N\u1ed9p t\u1edd khai thu\u1ebf TNCN, TNDN (qu\u00fd IV ho\u1eb7c th\u00e1ng 12 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1) v\u00e0 t\u1ea1m t\u00ednh thu\u1ebf TNDN (qu\u00fd IV n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1).<\/span><\/p>\n

– N\u1ed9p c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o).<\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc.<\/p>\n<\/td>\n<\/tr>\n

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Cu\u1ed1i n\u0103m<\/span><\/p>\n<\/td>\n

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– Ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecb b\u1ecf s\u00f3t, v\u00ec n\u1ebfu ghi nh\u1eadn v\u00e0o n\u0103m sau s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

– \u0110\u1ed1i chi\u1ebfu s\u1ed5 qu\u1ef9 v\u00e0 qu\u1ef9 t\u1ed3n th\u1ef1c t\u1ebf, th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, kho h\u00e0ng\u2026<\/span><\/p>\n

– \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p, \u0111\u1ea1i l\u00fd, kh\u00e1ch h\u00e0ng\u2026<\/span><\/p>\n

– So s\u00e1nh s\u1ed1 li\u1ec7u gi\u1eefa b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c b\u00e1o c\u00e1o chi ti\u1ebft.<\/span><\/p>\n

– T\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, bao g\u1ed3m: b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 c\u00e1c b\u1ea3ng thuy\u1ebft minh,…<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Xem th\u00eam: M\u1ee5c ti\u00eau ngh\u1ec1 nghi\u1ec7p c\u1ee7a b\u1ea1n l\u00e0 g\u00ec? 12 m\u1eabu m\u1ee5c ti\u00eau ghi \u0111i\u1ec3m<\/a><\/strong><\/p>\n

IV. M\u1ee9c l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/strong><\/h3>\n

M\u1ee9c l\u01b0\u01a1ng v\u1ecb tr\u00ed nh\u00e2n vi\u00ean k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i Vi\u1ec7t Nam c\u00f3 s\u1ef1 dao \u0111\u1ed9ng nh\u1ea5t \u0111\u1ecbnh t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 n\u0103m kinh nghi\u1ec7m nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n
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Kinh nghi\u1ec7m<\/b><\/p>\n<\/td>\n

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M\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh<\/b><\/p>\n<\/td>\n<\/tr>\n

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D\u01b0\u1edbi 1 n\u0103m kinh nghi\u1ec7m<\/span><\/p>\n<\/td>\n

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7 – 10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n

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T\u1eeb 1 – 3 n\u0103m kinh nghi\u1ec7m<\/span><\/p>\n<\/td>\n

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8 – 12 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n

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T\u1eeb 3 – 5 n\u0103m kinh nghi\u1ec7m<\/span><\/p>\n<\/td>\n

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15 – 22 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n

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Tr\u00ean 5 n\u0103m kinh nghi\u1ec7m<\/span><\/p>\n<\/td>\n

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16 – 25,5 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V. M\u1ed9t s\u1ed1 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/strong><\/h3>\n

\u0110\u1ec3 ho\u00e0n th\u00e0nh t\u1ed1t c\u00f4ng vi\u1ec7c, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u1ea7n trang b\u1ecb cho m\u00ecnh nh\u1eefng k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft sau:<\/span><\/p>\n