{"id":886,"date":"2025-06-13T14:21:52","date_gmt":"2025-06-13T07:21:52","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=886"},"modified":"2025-07-15T16:27:58","modified_gmt":"2025-07-15T09:27:58","slug":"thanh-tra-thue-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/thanh-tra-thue-doanh-nghiep\/","title":{"rendered":"Ki\u1ec3m tra \u2013 thanh tra thu\u1ebf doanh nghi\u1ec7p: Khi n\u00e0o b\u1ecb, c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec, tr\u00e1nh r\u1ee7i ro ra sao?"},"content":{"rendered":"<p>Thanh tra thu\u1ebf doanh nghi\u1ec7p l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. V\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, vi\u1ec7c b\u1ecb ki\u1ec3m tra thu\u1ebf doanh nghi\u1ec7p l\u00e0 n\u1ed7i \u00e1m \u1ea3nh \u2013 v\u00ec thi\u1ebfu chu\u1ea9n b\u1ecb, sai s\u00f3t trong s\u1ed5 s\u00e1ch c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ph\u1ea1t n\u1eb7ng, truy thu thu\u1ebf, th\u1eadm ch\u00ed b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 khi n\u00e0o b\u1ecb thanh tra thu\u1ebf doanh nghi\u1ec7p, c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec, v\u00e0 kinh nghi\u1ec7m \u1ee9ng ph\u00f3 an to\u00e0n, hi\u1ec7u qu\u1ea3.<\/p>\n\n\n\n<p><strong>1\/ Khi n\u00e0o doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra thu\u1ebf?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ebfn k\u1ef3 ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 theo k\u1ebf ho\u1ea1ch h\u1eb1ng n\u0103m c\u1ee7a Chi c\u1ee5c\/C\u1ee5c thu\u1ebf<\/li>\n\n\n\n<li>Do c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng trong t\u1edd khai, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n\n\n\n<li>Do doanh nghi\u1ec7p xin ho\u00e0n thu\u1ebf GTGT<\/li>\n\n\n\n<li>Theo y\u00eau c\u1ea7u t\u1eeb t\u1ed1 c\u00e1o, b\u00e1o c\u00e1o t\u1eeb c\u01a1 quan kh\u00e1c (c\u00f4ng an, thanh tra&#8230;)<\/li>\n\n\n\n<li>Chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, gi\u1ea3i th\u1ec3, chia \u2013 t\u00e1ch \u2013 s\u00e1p nh\u1eadp&#8230;<\/li>\n<\/ul>\n\n\n\n<p>N\u0103m 2025, T\u1ed5ng c\u1ee5c Thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra thu\u1ebf v\u1edbi nh\u00f3m doanh nghi\u1ec7p c\u00f3 doanh thu cao nh\u01b0ng b\u00e1o l\u1ed7 li\u00ean t\u1ee5c, ho\u1eb7c c\u00f3 giao d\u1ecbch l\u1edbn v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n<p><strong>2\/ H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi b\u1ecb thanh tra thu\u1ebf doanh nghi\u1ec7p:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To\u00e0n b\u1ed9 t\u1edd khai thu\u1ebf (GTGT, TNDN, TNCN, m\u00f4n b\u00e0i&#8230;)<\/li>\n\n\n\n<li>S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n (chi ti\u1ebft, t\u1ed5ng h\u1ee3p, nh\u1eadt k\u00fd chung&#8230;)<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 \u0111\u1ea7u ra<\/li>\n\n\n\n<li>H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, b\u1ea3ng l\u01b0\u01a1ng, phi\u1ebfu thu\/chi<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/li>\n\n\n\n<li>Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho (n\u1ebfu c\u00f3 kinh doanh h\u00e0ng h\u00f3a)<\/li>\n<\/ul>\n\n\n\n<p><em>M\u1eb9o nh\u1ecf:<\/em> Scan tr\u01b0\u1edbc to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ra PDF theo t\u1eebng m\u1ee5c \u2013 tr\u00ecnh b\u00e0y g\u1ecdn, r\u00f5 r\u00e0ng \u2192 t\u1ea1o thi\u1ec7n c\u1ea3m v\u1edbi \u0111o\u00e0n ki\u1ec3m tra.<\/p>\n\n\n\n<p><strong>3\/ C\u00e1c sai ph\u1ea1m th\u01b0\u1eddng khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t n\u1eb7ng:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi nh\u1eadn chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd \u2192 b\u1ecb lo\u1ea1i, t\u0103ng thu\u1ebf TNDN<\/li>\n\n\n\n<li>K\u00ea khai thi\u1ebfu doanh thu, tr\u1ed1n thu\u1ebf GTGT<\/li>\n\n\n\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n (thi\u1ebfu h\u00f3a \u0111\u01a1n, thanh to\u00e1n ti\u1ec1n m\u1eb7t&#8230;)<\/li>\n\n\n\n<li>H\u1ea1ch to\u00e1n l\u1eabn l\u1ed9n gi\u1eefa chi ph\u00ed c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p<\/li>\n\n\n\n<li>Ghi sai m\u00e3 ng\u00e0nh, h\u1ea1ch to\u00e1n sai chi ph\u00ed kh\u1ea5u hao<\/li>\n<\/ul>\n\n\n\n<p><em>\u201cTheo T\u1ed5ng c\u1ee5c Thu\u1ebf, m\u1ed7i n\u0103m h\u01a1n 18.000 doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t do sai s\u00f3t trong b\u00e1o c\u00e1o thu\u1ebf, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u00f4ng th\u1ed1ng nh\u1ea5t.\u201d<\/em><\/p>\n\n\n\n<p><strong>4\/ Kinh nghi\u1ec7m \u1ee9ng ph\u00f3 khi b\u1ecb thanh tra thu\u1ebf doanh nghi\u1ec7p:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/li>\n\n\n\n<li>C\u1eed ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u00f3 kinh nghi\u1ec7m v\u1ec1 thu\u1ebf &amp; k\u1ebf to\u00e1n l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp<\/li>\n\n\n\n<li>Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng cung c\u1ea5p thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c \u201cn\u00f3i kh\u00f4ng nh\u1ea5t qu\u00e1n\u201d<\/li>\n\n\n\n<li>N\u00ean thu\u00ea lu\u1eadt s\u01b0 ho\u1eb7c chuy\u00ean gia thu\u1ebf \u0111\u1ed3ng h\u00e0nh<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">TLSFirm h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p<\/a> l\u00e0m vi\u1ec7c v\u1edbi \u0111o\u00e0n thanh tra thu\u1ebf, r\u00e0 so\u00e1t h\u1ed3 s\u01a1, \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t &amp; b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i doanh nghi\u1ec7p \u0111\u00fang ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p:<\/strong><\/p>\n\n\n\n<p>B\u1ecb ki\u1ec3m tra thu\u1ebf c\u00f3 b\u1ecb phong t\u1ecfa t\u00e0i kho\u1ea3n kh\u00f4ng?<\/p>\n\n\n\n<p>Kh\u00f4ng. Tuy nhi\u00ean, n\u1ebfu ph\u00e1t hi\u1ec7n gian l\u1eadn ho\u1eb7c ch\u00e2y \u00ec n\u1ed9p ph\u1ea1t th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ebfn ngh\u1ecb ng\u00e2n h\u00e0ng phong t\u1ecfa.<br>Doanh nghi\u1ec7p m\u1edbi c\u00f3 b\u1ecb thanh tra thu\u1ebf kh\u00f4ng?<\/p>\n\n\n\n<p>Th\u01b0\u1eddng kh\u00f4ng trong 1\u20132 n\u0103m \u0111\u1ea7u, tr\u1eeb khi c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng ho\u1eb7c ho\u00e0n thu\u1ebf.<br>Thanh tra thu\u1ebf c\u00f3 c\u1ea7n b\u00e1o tr\u01b0\u1edbc kh\u00f4ng?<\/p>\n\n\n\n<p>C\u00f3. C\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o &amp; quy\u1ebft \u0111\u1ecbnh tr\u01b0\u1edbc \u00edt nh\u1ea5t 3 ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n\n\n\n<p><strong>K\u1ebft lu\u1eadn:<\/strong><\/p>\n\n\n\n<p>Thanh tra thu\u1ebf doanh nghi\u1ec7p l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 tr\u00e1nh, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n ho\u1eb7c c\u00f3 giao d\u1ecbch ph\u1ee9c t\u1ea1p. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, r\u00e0 so\u00e1t l\u1ea1i b\u00e1o c\u00e1o thu\u1ebf v\u00e0 c\u00f3 ng\u01b0\u1eddi \u0111\u1ed3ng h\u00e0nh ph\u00e1p l\u00fd l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t, truy thu<\/li>\n\n\n\n<li>B\u1ea3o v\u1ec7 uy t\u00edn v\u00e0 t\u00ednh li\u00ean t\u1ee5c ho\u1ea1t \u0111\u1ed9ng<\/li>\n\n\n\n<li>Ti\u1ebft ki\u1ec7m th\u1eddi gian &amp; t\u00e2m l\u00fd cho doanh nghi\u1ec7p<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">Li\u00ean h\u1ec7 TLSFirm<\/a> \u2013 h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n tr\u01b0\u1edbc, trong v\u00e0 sau thanh tra thu\u1ebf. \u0110\u1ea3m b\u1ea3o doanh nghi\u1ec7p an to\u00e0n \u2013 s\u1ed5 s\u00e1ch chu\u1ea9n \u2013 thu\u1ebf minh b\u1ea1ch.<\/p>\n\n\n\n<p><strong>T\u1eeb kh\u00f3a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p b\u1ecb thanh tra thu\u1ebf<\/li>\n\n\n\n<li>Ki\u1ec3m tra thu\u1ebf c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng<\/li>\n\n\n\n<li>C\u00e1ch chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ki\u1ec3m tra thu\u1ebf<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 lu\u1eadt s\u01b0 h\u1ed7 tr\u1ee3 thanh tra thu\u1ebf<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Thanh tra thu\u1ebf doanh nghi\u1ec7p l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. V\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, vi\u1ec7c b\u1ecb ki\u1ec3m tra thu\u1ebf doanh nghi\u1ec7p l\u00e0 n\u1ed7i \u00e1m \u1ea3nh \u2013 v\u00ec thi\u1ebfu chu\u1ea9n b\u1ecb, &#8230; <a title=\"Ki\u1ec3m tra \u2013 thanh tra thu\u1ebf doanh nghi\u1ec7p: Khi n\u00e0o b\u1ecb, c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec, tr\u00e1nh r\u1ee7i ro ra sao?\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/thanh-tra-thue-doanh-nghiep\/\" aria-label=\"Read more about Ki\u1ec3m tra \u2013 thanh tra thu\u1ebf doanh nghi\u1ec7p: Khi n\u00e0o b\u1ecb, c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec, tr\u00e1nh r\u1ee7i ro ra sao?\">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":"Thanh tra thu\u1ebf doanh nghi\u1ec7p: Khi n\u00e0o b\u1ecb & c\u00e1ch \u1ee9ng ph\u00f3 hi\u1ec7u qu\u1ea3 | TLSFirm","description":"T\u01b0 v\u1ea5n c\u00e1ch chu\u1ea9n b\u1ecb khi b\u1ecb ki\u1ec3m tra thu\u1ebf, x\u1eed l\u00fd sai s\u00f3t, kinh nghi\u1ec7m ti\u1ebfp \u0111o\u00e0n thanh tra. TLSFirm h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd & k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i."},"footnotes":""},"categories":[73],"tags":[],"class_list":["post-886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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":"Thanh tra thu\u1ebf doanh nghi\u1ec7p l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. V\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, vi\u1ec7c b\u1ecb ki\u1ec3m tra thu\u1ebf doanh nghi\u1ec7p l\u00e0 n\u1ed7i \u00e1m \u1ea3nh \u2013 v\u00ec thi\u1ebfu chu\u1ea9n b\u1ecb,&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/886","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=886"}],"version-history":[{"count":4,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/886\/revisions"}],"predecessor-version":[{"id":1743,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/886\/revisions\/1743"}],"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=886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}