{"id":3341,"date":"2019-11-08T11:18:20","date_gmt":"2019-11-08T04:18:20","guid":{"rendered":"https:\/\/startbooks.misa.vn\/?p=3341"},"modified":"2019-11-08T11:18:20","modified_gmt":"2019-11-08T04:18:20","slug":"cong-viec-ke-toan-can-lam","status":"publish","type":"post","link":"https:\/\/startbooks.misa.vn\/3341\/cong-viec-ke-toan-can-lam\/","title":{"rendered":"C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m trong n\u0103m"},"content":{"rendered":"

K\u1ebf to\u00e1n \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n m\u1edbi ra tr\u01b0\u1eddng, k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 th\u01b0\u1eddng g\u1eb7p kh\u00f3 trong vi\u1ec7c s\u1eafp x\u1ebfp c\u00f4ng vi\u1ec7c do qu\u00e1 nhi\u1ec1u c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n trong kho\u1ea3ng th\u1eddi gian \u0111\u1ea7u n\u0103m, cu\u1ed1i n\u0103m, h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng ng\u00e0y. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 ho\u1eb7c k\u1ebf to\u00e1n m\u1edbi ra tr\u01b0\u1eddng c\u1ea7n ch\u00fa \u00fd nh\u1eb1m th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p.<\/p>\n

>> K\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/a>
\n>> K\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00f3 bao nhi\u00eau lo\u1ea1i k\u1ebf to\u00e1n trong doanh nghi\u1ec7p?<\/a>
\n>> Ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft nh\u1eefng g\u00ec v\u1ec1 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a><\/p>\n

I. C\u00f4ng vi\u1ec7c \u0111\u1ea7u n\u0103m m\u00e0 k\u1ebf to\u00e1n thu\u1ebf c\u1ea7n ph\u1ea3i l\u00e0m<\/h2>\n

– K\u00ea khai v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ea7u n\u0103m.<\/p>\n

+ H\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i l\u00e0 ng\u00e0y 31\/1.<\/p>\n

+ N\u1ebfu l\u00e0 c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp th\u00ec n\u1ed9p t\u1edd khai v\u00e0 thu\u1ebf m\u00f4n b\u00e0i trong v\u00f2ng 30 ng\u00e0y, k\u1ec3 t\u1eeb khi c\u00f3 gi\u1ea5y ph\u00e9p Kinh doanh.<\/p>\n

+ N\u1ebfu c\u00f4ng ty c\u00f3 thay \u0111\u1ed5i v\u1ec1 v\u1ed1n, th\u00ec th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i l\u00e0 31\/12 n\u0103m c\u00f3 thay \u0111\u1ed5i<\/p>\n

– N\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN th\u00e1ng 12 ho\u1eb7c qu\u00fd IV c\u1ee7a n\u0103m tr\u01b0\u1edbc. N\u1ebfu k\u00ea khai theo th\u00e1ng th\u00ec h\u1ea1n n\u1ed9p l\u00e0 20\/1. N\u1ebfu theo qu\u00fd th\u00ec l\u00e0 30\/1<\/p>\n

– N\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m t\u00ednh qu\u00fd IV n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/p>\n

– N\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n qu\u00fd IV n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1<\/p>\n

– N\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, Quy\u1ebft to\u00e1n thu\u1ebf TNDN, Quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1: Th\u1eddi h\u1ea1n n\u1ed9p l\u00e0 31\/3<\/p>\n

\"c\u00f4ng<\/p>\n

II. C\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y ph\u1ea3i l\u00e0m<\/h2>\n

– Ghi ch\u00e9p, thu th\u1eadp, x\u1eed l\u00fd v\u00e0 l\u01b0u tr\u1eef c\u00e1c ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u00ea\u0301 to\u00e1n:<\/p>\n

+ Khi DN c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0 mua b\u00e1n h\u00e0ng h\u00f3a,\u2026 Th\u00ec c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n l\u00e0 ph\u1ea3i thu th\u1eadp t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan (\u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o) \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 cho vi\u1ec7c k\u00ea khai thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n.<\/p>\n

+ Sau khi \u0111\u00e3 t\u1eadp \u0111\u01b0\u1ee3c c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb li\u00ean quan th\u00ec k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i ti\u1ec1n h\u00e0nh x\u1eed l\u00fd v\u00e0 ki\u1ec3m tra xem h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p kh\u00f4ng, c\u00f3 h\u1ee3p l\u1ec7, h\u1ee3p l\u00fd hay kh\u00f4ng<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n GTGT vi\u1ebft sai, h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, k\u1ebf to\u00e1n ph\u1ea3i x\u1eed l\u00fd ngay theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan<\/p>\n

+ L\u1eadp phi\u1ebfu thu, phi\u1ebfu chi, l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, phi\u1ebfu xu\u1ea5t kho\u2026 c\u1ea7n thi\u1ebft trong ng\u00e0y<\/p>\n

– V\u00e0o s\u1ed5 qu\u1ef9, s\u1ed5 ti\u1ec3n g\u1eedi, v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch c\u1ea7n thi\u1ebft kh\u00e1c<\/p>\n

III. C\u00f4ng vi\u1ec7c h\u00e0ng th\u00e1ng<\/h2>\n

– L\u1eadp t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng (N\u1ebfu DN k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng).<\/p>\n

– \u0110\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra th\u00ec th\u00e1ng n\u00e0o c\u00f3 ph\u00e1t sinh ph\u1ea3i k\u00ea v\u00e0o th\u00e1ng \u0111\u00f3. K\u1ec3 t\u1eeb h\u00f4m nay nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf th\u1eddi gian k\u00ea khai, nh\u01b0ng ph\u1ea3i khai tr\u01b0\u1edbc khi C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh ki\u1ec3m tra<\/p>\n

– L\u1eadp t\u1edd khai thu\u1ebf TNCN theo th\u00e1ng (N\u1ebfu DN k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng, v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c ph\u1ea3i n\u1ed9p trong th\u00e1ng).<\/p>\n

– L\u1eadp t\u1edd khai c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c n\u1ebfu c\u00f3<\/p>\n

– L\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u00e0ng th\u00e1ng (\u0110\u1ed1i v\u1edbi nh\u1eefng DN k\u00ea khai th\u00e1ng).<\/p>\n

– H\u1ea1n n\u1ed9p t\u1edd khai l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng li\u1ec1n k\u1ec1<\/p>\n

– T\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n

– T\u00ednh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m , c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n

– T\u00ednh kh\u1ea5u hao TSC\u0110, t\u00ednh ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/p>\n

– L\u01b0u \u00fd: N\u1ebfu trong th\u00e1ng c\u00f3 ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec h\u1ea1n n\u1ed9p t\u1edd khai c\u0169ng l\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf<\/p>\n

\"c\u00f4ng<\/p>\n

IV. C\u00f4ng vi\u1ec7c h\u00e0ng qu\u00fd<\/h2>\n

– L\u1eadp t\u1edd khai thu\u1ebf GTGT theo qu\u00fd (N\u1ebfu DN b\u1ea1n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd)<\/p>\n

– N\u1ed9p thu\u1ebf T\u1ea1m t\u00ednh Thu\u1ebf TNDN theo Qu\u00fd.<\/p>\n

– L\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng Ho\u00e1 \u0111\u01a1n theo Qu\u00fd.<\/p>\n

– L\u1eadp t\u1edd khai thu\u1ebf TNCN theo qu\u00fd (N\u1ebfu DN k\u00ea khai theo qu\u00fd).<\/p>\n

– H\u1ea1n n\u1ed9p c\u00e1c t\u1edd khai tr\u00ean l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean qu\u00fd sau li\u1ec1n k\u1ec1.<\/p>\n

V. C\u00f4ng vi\u1ec7c cu\u1ed1i n\u0103m<\/h2>\n

– Cu\u1ed1i n\u0103m b\u1ea1n nh\u1edb l\u00e0m b\u00e1o c\u00e1o thu\u1ebf cho th\u00e1ng cu\u1ed1i n\u0103m v\u00e0 b\u00e1o c\u00e1o thu\u1ebf qu\u00fd 4 .<\/p>\n

– L\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m<\/p>\n

– L\u1eadp b\u00e1o c\u00e1o Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m<\/p>\n

– Ki\u1ec3m k\u00ea qu\u1ef9, ki\u1ec3m k\u00ea kho h\u00e0ng v\u00e0 t\u00e0i s\u1ea3n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/p>\n

– L\u00ean s\u1ed5 k\u1ebf to\u00e1n, \u0111\u1ed1i chi\u1ebfu s\u1ed5 chi ti\u1ebft v\u00e0 s\u1ed1 t\u1ed5ng h\u1ee3p<\/p>\n

– L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m g\u1ed3m: B\u1ea3ng C\u00e2n \u0111\u1ed1i K\u1ebf to\u00e1n. B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. B\u00e1o c\u00e1o L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n

– Thuy\u1ebft minh B\u00e1o c\u00e1o T\u00e0i ch\u00ednh. B\u1ea3ng C\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh T\u00e0i kho\u1ea3n.<\/p>\n

– In s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 tr\u00ecnh k\u00fd c\u00e1c s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb \u0111\u00f3<\/p>\n

– L\u01b0u tr\u1eef c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed1 s\u00e1ch<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c m\u00e0 k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n m\u1edbi ra tr\u01b0\u1eddng, k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 c\u1ea7n l\u01b0u \u00fd. M\u1ed7i giai \u0111o\u1ea1n k\u1ebf to\u00e1n l\u1ea1i c\u1ea7n nh\u1eefng ch\u00fa \u00fd v\u1ec1 c\u00f4ng vi\u1ec7c \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 theo y\u00eau c\u1ea7u.<\/p>\n

>> K\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf l\u00e0m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/a>
\n>> K\u1ebf to\u00e1n l\u00e0 g\u00ec? C\u00f3 bao nhi\u00eau lo\u1ea1i k\u1ebf to\u00e1n trong doanh nghi\u1ec7p?<\/a>
\n>> Ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft nh\u1eefng g\u00ec v\u1ec1 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a><\/p>\n

\"d\u00f9ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n m\u1edbi ra tr\u01b0\u1eddng, k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 th\u01b0\u1eddng g\u1eb7p kh\u00f3 trong vi\u1ec7c s\u1eafp x\u1ebfp c\u00f4ng vi\u1ec7c do qu\u00e1 nhi\u1ec1u c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n trong kho\u1ea3ng th\u1eddi gian \u0111\u1ea7u n\u0103m, cu\u1ed1i n\u0103m, h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng ng\u00e0y. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c k\u1ebf […]<\/p>\n","protected":false},"author":14,"featured_media":3289,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[210,417,295,422],"yoast_head":"\nC\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m trong n\u0103m - MISA Startbooks<\/title>\n<meta name=\"description\" content=\"D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m \u0111\u1eb7c bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 ho\u1eb7c k\u1ebf to\u00e1n m\u1edbi ra tr\u01b0\u1eddng c\u1ea7n ch\u00fa \u00fd nh\u1eb1m th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/startbooks.misa.vn\/3341\/cong-viec-ke-toan-can-lam\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m trong n\u0103m - 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