{"id":888,"date":"2025-06-13T14:25:05","date_gmt":"2025-06-13T07:25:05","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=888"},"modified":"2025-07-15T16:32:58","modified_gmt":"2025-07-15T09:32:58","slug":"quyet-toan-thue-doanh-nghiep-cuoi-nam","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/quyet-toan-thue-doanh-nghiep-cuoi-nam\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m: Nh\u1eefng \u0111i\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i bi\u1ebft \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t:"},"content":{"rendered":"<p>Quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ecdi doanh nghi\u1ec7p \u2013 d\u00f9 l\u1edbn hay nh\u1ecf \u2013 \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n. Tuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn b\u1ecb ph\u1ea1t, truy thu ho\u1eb7c r\u01a1i v\u00e0o di\u1ec7n thanh tra do sai s\u00f3t khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n to\u00e0n b\u1ed9 quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb, th\u1eddi h\u1ea1n, v\u00e0 c\u00e1ch tr\u00e1nh nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn.<\/p>\n\n\n\n<p><strong>1\/ Quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m l\u00e0 g\u00ec?<\/strong><\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng r\u00e0 so\u00e1t, k\u00ea khai v\u00e0 n\u1ed9p t\u1edd khai t\u1ed5ng h\u1ee3p cho c\u00e1c lo\u1ea1i thu\u1ebf: thu\u1ebf TNDN, thu\u1ebf TNCN, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, thuy\u1ebft minh BCTC&#8230; Vi\u1ec7c n\u00e0y th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, l\u1ee3i nhu\u1eadn v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh v\u1eeba k\u1ebft th\u00fac.<\/p>\n\n\n\n<p><strong>2\/ H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (m\u1eabu 03\/TNDN)<\/li>\n\n\n\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (m\u1eabu 05\/QTT-TNCN)<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, k\u1ebft qu\u1ea3 kinh doanh, l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/li>\n\n\n\n<li>Thuy\u1ebft minh BCTC &amp; b\u1ea3ng k\u00ea chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/li>\n\n\n\n<li>C\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m: giao d\u1ecbch li\u00ean k\u1ebft (n\u1ebfu c\u00f3), thu\u1ebf GTGT, b\u1ea3ng l\u01b0\u01a1ng&#8230;<\/li>\n<\/ul>\n\n\n\n<p><em>L\u01b0u \u00fd:<\/em> Doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh.<\/p>\n\n\n\n<p><strong>3\/ Th\u1eddi h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ed9p tr\u01b0\u1edbc ng\u00e0y 31\/03 h\u1eb1ng n\u0103m (\u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch)<\/li>\n\n\n\n<li>N\u1ed9p tr\u1ec5 s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb 2 \u2013 25 tri\u1ec7u \u0111\u1ed3ng t\u00f9y m\u1ee9c \u0111\u1ed9<\/li>\n<\/ul>\n\n\n\n<p><strong>4\/ Sai s\u00f3t doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi nh\u1eadn thi\u1ebfu doanh thu \u2192 b\u1ecb truy thu &amp; ph\u1ea1t<\/li>\n\n\n\n<li>Chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd nh\u01b0ng v\u1eabn h\u1ea1ch to\u00e1n \u2192 b\u1ecb lo\u1ea1i khi ki\u1ec3m tra<\/li>\n\n\n\n<li>Kh\u00f4ng kh\u1edbp gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh &amp; t\u1edd khai thu\u1ebf<\/li>\n\n\n\n<li>Thi\u1ebfu b\u1ea3ng l\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb TNCN<\/li>\n\n\n\n<li>Kh\u00f4ng l\u1eadp thuy\u1ebft minh ho\u1eb7c l\u00e0m sai m\u1eabu<\/li>\n<\/ul>\n\n\n\n<p><em>\u201cTheo b\u00e1o c\u00e1o c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, 2024 c\u00f3 h\u01a1n 28.000 doanh nghi\u1ec7p b\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh do sai s\u00f3t ho\u1eb7c tr\u1ec5 h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.\u201d<\/em><\/p>\n\n\n\n<p><strong>5\/ C\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p hi\u1ec7u qu\u1ea3, tr\u00e1nh b\u1ecb ph\u1ea1t:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>So\u00e1t x\u00e9t s\u1ed5 s\u00e1ch \u2013 kh\u1edbp gi\u1eefa doanh thu, chi ph\u00ed v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o\/ra<\/li>\n\n\n\n<li>C\u00e2n \u0111\u1ed1i chi ph\u00ed h\u1ee3p l\u00fd (t\u1ed1i \u0111a 20% v\u1edbi chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb&#8230;)<\/li>\n\n\n\n<li>Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 b\u1ea3ng l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy\u1ebft to\u00e1n TNCN<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p<\/li>\n\n\n\n<li><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">Li\u00ean h\u1ec7 TLSFirm<\/a> \u2013 t\u01b0 v\u1ea5n, ki\u1ec3m tra h\u1ed3 s\u01a1 &amp; \u0111\u1ea1i di\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf to\u00e0n di\u1ec7n<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p:<\/strong><\/p>\n\n\n\n<p>Kh\u00f4ng c\u00f3 doanh thu c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/p>\n\n\n\n<p>C\u00f3. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh &amp; t\u1edd khai thu\u1ebf, k\u1ec3 c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh doanh thu.<br><br>T\u1ef1 l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/p>\n\n\n\n<p>\u0110\u01b0\u1ee3c, nh\u01b0ng n\u1ebfu sai s\u00f3t, doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n. R\u1ea5t khuy\u1ebfn ngh\u1ecb thu\u00ea k\u1ebf to\u00e1n ho\u1eb7c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n h\u1ed7 tr\u1ee3.<br><br>Chi ph\u00ed lu\u1eadt s\u01b0 h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/p>\n\n\n\n<p>C\u00f3, n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n VAT v\u00e0 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 r\u00f5 r\u00e0ng.<\/p>\n\n\n\n<p><strong>K\u1ebft lu\u1eadn:<\/strong><\/p>\n\n\n\n<p>Quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ea3 t\u00ednh ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. N\u1ebfu l\u00e0m sai ho\u1eb7c tr\u1ec5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb v\u00e0i tri\u1ec7u \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>B\u1ecb ki\u1ec3m tra s\u00e2u c\u00e1c k\u1ef3 thu\u1ebf ti\u1ebfp theo<\/li>\n\n\n\n<li>G\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn trong giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u00e1c<\/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 so\u00e1t x\u00e9t, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1, k\u00ea khai \u2013 n\u1ed9p b\u00e1o c\u00e1o &amp; x\u1eed l\u00fd sai s\u00f3t thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m. \u0110\u1ea3m b\u1ea3o \u0111\u00fang h\u1ea1n \u2013 \u0111\u00fang lu\u1eadt \u2013 kh\u00f4ng lo b\u1ecb ph\u1ea1t.<\/p>\n\n\n\n<p><strong>T\u1eeb kh\u00f3a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1eabu quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m<\/li>\n\n\n\n<li>L\u1ed7i th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n\n\n\n<li>Thu\u1ebf TNDN cu\u1ed1i n\u0103m<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ecdi doanh nghi\u1ec7p \u2013 d\u00f9 l\u1edbn hay nh\u1ecf \u2013 \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n. Tuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn b\u1ecb ph\u1ea1t, truy thu ho\u1eb7c r\u01a1i v\u00e0o di\u1ec7n thanh tra do sai s\u00f3t khi &#8230; <a title=\"Quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m: Nh\u1eefng \u0111i\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i bi\u1ebft \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t:\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/quyet-toan-thue-doanh-nghiep-cuoi-nam\/\" aria-label=\"Read more about Quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m: Nh\u1eefng \u0111i\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i bi\u1ebft \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t:\">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":"Quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m \u2013 H\u01b0\u1edbng d\u1eabn tr\u00e1nh ph\u1ea1t | TLSFirm","description":"C\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN cu\u1ed1i n\u0103m \u0111\u00fang lu\u1eadt. TLSFirm t\u01b0 v\u1ea5n \u2013 ki\u1ec3m tra h\u1ed3 s\u01a1 \u2013 x\u1eed l\u00fd sai s\u00f3t gi\u00fap doanh nghi\u1ec7p an to\u00e0n ph\u00e1p l\u00fd & ti\u1ebft ki\u1ec7m chi ph\u00ed."},"footnotes":""},"categories":[73],"tags":[],"class_list":["post-888","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":"Quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p cu\u1ed1i n\u0103m l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 quan tr\u1ecdng nh\u1ea5t m\u00e0 m\u1ecdi doanh nghi\u1ec7p \u2013 d\u00f9 l\u1edbn hay nh\u1ecf \u2013 \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n. Tuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn b\u1ecb ph\u1ea1t, truy thu ho\u1eb7c r\u01a1i v\u00e0o di\u1ec7n thanh tra do sai s\u00f3t khi&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/888","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=888"}],"version-history":[{"count":3,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/888\/revisions"}],"predecessor-version":[{"id":1744,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/888\/revisions\/1744"}],"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=888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}