{"id":1071,"date":"2025-06-19T11:21:07","date_gmt":"2025-06-19T04:21:07","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=1071"},"modified":"2025-06-24T11:35:12","modified_gmt":"2025-06-24T04:35:12","slug":"bao-cao-tai-chinh-sai-bi-kiem-tra-thue","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/bao-cao-tai-chinh-sai-bi-kiem-tra-thue\/","title":{"rendered":"Sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra thu\u1ebf \u0111\u1ed9t xu\u1ea5t \u2013 C\u1ea3nh b\u00e1o 5 l\u1ed7i th\u01b0\u1eddng g\u1eb7p"},"content":{"rendered":"<p>Kh\u00f4ng \u00edt doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u201cl\u0129nh \u0111\u1ee7\u201d h\u1eadu qu\u1ea3 khi b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t ch\u1ec9 v\u00ec m\u1ed9t s\u1ed1 sai s\u00f3t nh\u1ecf trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC). Sai m\u1ed9t v\u00e0i con s\u1ed1 \u2013 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Truy thu h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>Ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 10\u2013100% s\u1ed1 thu\u1ebf b\u1ecb thi\u1ebfu<\/li>\n\n\n\n<li>R\u01a1i v\u00e0o di\u1ec7n \u201cdoanh nghi\u1ec7p r\u1ee7i ro cao\u201d<\/li>\n<\/ul>\n\n\n\n<p>TLSFirm t\u1ed5ng h\u1ee3p 5 sai s\u00f3t nguy hi\u1ec3m trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng b\u1ecf qua \u2013 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra thu\u1ebf b\u1ea5t ng\u1edd.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">1. Doanh thu tr\u00ean BCTC kh\u00f4ng kh\u1edbp v\u1edbi t\u1edd khai thu\u1ebf GTGT<\/h2>\n\n\n\n<p>\u0110\u00e2y l\u00e0 l\u1ed7i c\u1ef1c k\u1ef3 ph\u1ed5 bi\u1ebfn. K\u1ebf to\u00e1n k\u00ea khai GTGT \u0111\u1ea7u ra m\u1ed9t con s\u1ed1, nh\u01b0ng ghi doanh thu kh\u00e1c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<p><strong>H\u1ec7 qu\u1ea3:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thu\u1ebf GTGT b\u1ecb truy thu do ch\u00eanh l\u1ec7ch \u0111\u1ea7u ra<\/li>\n\n\n\n<li>Thu\u1ebf TNDN t\u00ednh sai<\/li>\n\n\n\n<li>B\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, ki\u1ec3m tra to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch<\/li>\n<\/ul>\n\n\n\n<p><strong>L\u01b0u \u00fd:<\/strong> C\u1ea7n \u0111\u1ed1i chi\u1ebfu doanh thu gi\u1eefa BCTC, t\u1edd khai GTGT v\u00e0 s\u1ed5 c\u00e1i k\u1ebf to\u00e1n.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2. H\u1ea1ch to\u00e1n sai chi ph\u00ed \u2013 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u1ec7<\/h2>\n\n\n\n<p>Nhi\u1ec1u doanh nghi\u1ec7p k\u00ea chi ph\u00ed kh\u1ed1ng ho\u1eb7c kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chi ti\u1ec1n m\u1eb7t l\u1edbn kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/li>\n\n\n\n<li>L\u01b0\u01a1ng kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/li>\n\n\n\n<li>Chi ph\u00ed ti\u1ebfp kh\u00e1ch, \u0111i l\u1ea1i kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb<\/li>\n<\/ul>\n\n\n\n<p>\u2192 C\u01a1 quan thu\u1ebf lo\u1ea1i to\u00e0n b\u1ed9 kho\u1ea3n chi \u0111\u00f3 \u2192 l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf TNDN \u2192 <strong>b\u1ecb truy thu v\u00e0 ph\u1ea1t<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">3. S\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t v\u00e0 ng\u00e2n h\u00e0ng kh\u00f4ng h\u1ee3p l\u00fd<\/h2>\n\n\n\n<p>V\u00ed d\u1ee5: Doanh nghi\u1ec7p ghi cu\u1ed1i n\u0103m c\u00f2n 2 t\u1ef7 ti\u1ec1n m\u1eb7t, nh\u01b0ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng c\u00f3 phi\u1ebfu thu chi t\u01b0\u01a1ng \u1ee9ng<\/li>\n\n\n\n<li>Giao d\u1ecbch ng\u00e2n h\u00e0ng kh\u00f4ng th\u1ec3 hi\u1ec7n s\u1ed1 n\u00e0y<\/li>\n<\/ul>\n\n\n\n<p><strong>K\u1ebft qu\u1ea3:<\/strong> b\u1ecb nghi ng\u1edd \u201cghi kh\u1ed1ng\u201d \u2192 ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t d\u00f2ng ti\u1ec1n, truy x\u00e9t ngu\u1ed3n v\u1ed1n.<\/p>\n\n\n\n<p><em>\u2192 L\u1ed7i nh\u1ecf, nh\u01b0ng khi\u1ebfn doanh nghi\u1ec7p b\u1ecb g\u1eafn c\u1edd r\u1ee7i ro cao.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">4. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m n\u00e0o c\u0169ng \u201csao y\u201d t\u1eeb n\u0103m tr\u01b0\u1edbc<\/h2>\n\n\n\n<p>\u0110\u00e2y l\u00e0 chi\u00eau &#8220;l\u00e0m nhanh&#8221; c\u1ee7a nhi\u1ec1u k\u1ebf to\u00e1n d\u1ecbch v\u1ee5: copy to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u n\u0103m tr\u01b0\u1edbc, \u0111\u1ed5i m\u1ed7i n\u0103m.<\/p>\n\n\n\n<p>\u2192 C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng qua h\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u \u2192 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t.<\/p>\n\n\n\n<p><strong>L\u01b0u \u00fd:<\/strong> D\u00f9 kh\u00f4ng ph\u00e1t sinh l\u1edbn, v\u1eabn n\u00ean ghi nh\u1eadn \u0111\u00fang bi\u1ebfn \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00e1nh b\u1ecb nghi ng\u1edd.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">5. Ch\u01b0a n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c n\u1ed9p ch\u1eadm<\/h2>\n\n\n\n<p>Kh\u00f4ng n\u1ed9p BCTC ho\u1eb7c n\u1ed9p sau h\u1ea1n (tr\u01b0\u1edbc 31\/03 h\u1eb1ng n\u0103m) khi\u1ebfn doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh 10\u201315 tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>Kh\u00f4ng th\u1ec3 l\u00e0m h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3, t\u1ea1m ng\u1eebng h\u1ee3p ph\u00e1p<\/li>\n\n\n\n<li>B\u1ecb theo d\u00f5i s\u00e1t sao trong n\u0103m ti\u1ebfp theo<\/li>\n<\/ul>\n\n\n\n<p><strong>\u2192 Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p t\u1eeb &#8220;b\u1ecf s\u00f3t b\u00e1o c\u00e1o&#8221; \u2192 th\u00e0nh b\u1ecb ki\u1ec3m tra t\u1ed5ng th\u1ec3 thu\u1ebf \u2013 k\u1ebf to\u00e1n.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">TLSFirm h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t &amp; \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u2013 ph\u00f2ng tr\u00e1nh r\u1ee7i ro thu\u1ebf<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m tra to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u BCTC v\u00e0 t\u1edd khai thu\u1ebf<\/li>\n\n\n\n<li>\u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau sai, h\u1ee3p l\u00fd chi ph\u00ed<\/li>\n\n\n\n<li>L\u1eadp l\u1ea1i BCTC \u0111\u00fang quy \u0111\u1ecbnh \u2013 kh\u00f4ng b\u1ecb nghi ng\u1edd<\/li>\n\n\n\n<li>G\u1eedi c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh n\u1ebfu \u0111\u00e3 b\u1ecb c\u1ea3nh b\u00e1o<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\"><strong>G\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t \u0111\u1ec3 TLSFirm ki\u1ec3m tra mi\u1ec5n ph\u00ed c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n<\/strong><\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>Ch\u1ec9 m\u1ed9t v\u00e0i l\u1ed7i nh\u1ecf trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u2013 n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd s\u1edbm \u2013 <strong>c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra thu\u1ebf to\u00e0n di\u1ec7n, b\u1ecb truy thu, ho\u1eb7c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u00e3 s\u1ed1 thu\u1ebf<\/strong>.<\/p>\n\n\n\n<p><strong>TLSFirm<\/strong> \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p \u0111\u1ec3 r\u00e0 so\u00e1t, ch\u1ec9nh s\u1eeda, n\u1ed9p \u0111\u00fang b\u00e1o c\u00e1o \u2013 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi r\u1ee7i ro ph\u00e1p l\u00fd \u2013 t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>","protected":false},"excerpt":{"rendered":"<p>Kh\u00f4ng \u00edt doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u201cl\u0129nh \u0111\u1ee7\u201d h\u1eadu qu\u1ea3 khi b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t ch\u1ec9 v\u00ec m\u1ed9t s\u1ed1 sai s\u00f3t nh\u1ecf trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC). Sai m\u1ed9t v\u00e0i con s\u1ed1 \u2013 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn: TLSFirm t\u1ed5ng h\u1ee3p 5 sai s\u00f3t nguy hi\u1ec3m trong b\u00e1o c\u00e1o &#8230; <a title=\"Sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra thu\u1ebf \u0111\u1ed9t xu\u1ea5t \u2013 C\u1ea3nh b\u00e1o 5 l\u1ed7i th\u01b0\u1eddng g\u1eb7p\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/bao-cao-tai-chinh-sai-bi-kiem-tra-thue\/\" aria-label=\"Read more about Sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra thu\u1ebf \u0111\u1ed9t xu\u1ea5t \u2013 C\u1ea3nh b\u00e1o 5 l\u1ed7i th\u01b0\u1eddng g\u1eb7p\">Read more<\/a><\/p>","protected":false},"author":2,"featured_media":1405,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","slim_seo":{"title":"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh sai khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra thu\u1ebf \u0111\u1ed9t xu\u1ea5t | TLSFirm","description":"5 l\u1ed7i nguy hi\u1ec3m trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi\u1ebfn doanh nghi\u1ec7p b\u1ecb thanh tra thu\u1ebf. TLSFirm h\u1ed7 tr\u1ee3 ki\u1ec3m tra \u2013 \u0111i\u1ec1u ch\u1ec9nh \u2013 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi truy thu v\u00e0 ph\u1ea1t."},"footnotes":""},"categories":[79,73],"tags":[],"class_list":["post-1071","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-noi-bat-cate","category-thue-va-ke-toan-doanh-nghiep-cate"],"uagb_featured_image_src":{"full":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"thumbnail":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-150x150.jpg",150,150,true],"medium":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-300x157.jpg",300,157,true],"medium_large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-768x401.jpg",768,401,true],"large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-1024x535.jpg",1024,535,true],"1536x1536":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"2048x2048":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"trp-custom-language-flag":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",18,9,false]},"uagb_author_info":{"display_name":"Thang Nguyen","author_link":"https:\/\/tlsfirm.com\/en\/author\/thang-nguyen\/"},"uagb_comment_info":0,"uagb_excerpt":"Kh\u00f4ng \u00edt doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u201cl\u0129nh \u0111\u1ee7\u201d h\u1eadu qu\u1ea3 khi b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t ch\u1ec9 v\u00ec m\u1ed9t s\u1ed1 sai s\u00f3t nh\u1ecf trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC). Sai m\u1ed9t v\u00e0i con s\u1ed1 \u2013 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn: TLSFirm t\u1ed5ng h\u1ee3p 5 sai s\u00f3t nguy hi\u1ec3m trong b\u00e1o c\u00e1o&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/comments?post=1071"}],"version-history":[{"count":1,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1071\/revisions"}],"predecessor-version":[{"id":1072,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/1071\/revisions\/1072"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media\/1405"}],"wp:attachment":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media?parent=1071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=1071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=1071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}