{"id":13559,"date":"2025-06-03T05:10:06","date_gmt":"2025-06-02T22:10:06","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=13559"},"modified":"2025-07-02T18:25:03","modified_gmt":"2025-07-02T11:25:03","slug":"bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/","title":{"rendered":"B\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i v\u00e0 c\u00e1ch l\u1eadp b\u00e1o c\u00e1o thu\u1ebf"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Bao_cao_thue_la_gi\" >B\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Han_chot_nop_bao_cao_thue\" >H\u1ea1n ch\u00f3t n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Bao_cao_thue_phai_duoc_thanh_toan_hang_thang_va_hang_quy\" >B\u00e1o c\u00e1o thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n h\u00e0ng th\u00e1ng v\u00e0 h\u00e0ng qu\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Vat\" >Vat<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Thue_thu_nhap_ca_nhan\" >Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Thue_thu_nhap_cua_cong_ty\" >Thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00f4ng ty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Bao_cao_su_dung_hoa_don\" >B\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Mo_ta_bao_cao_thue_hang_thang_va_chi_tiet\" >M\u00f4 t\u1ea3 b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng v\u00e0 chi ti\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Cach_thuc_hien_bao_cao_VAT\" >C\u00e1ch th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o VAT<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Phuong_phap_truc_tiep\" >Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Tren_phan_mem_HTKK\" >Tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Cach_lam_bao_cao_thue_thu_nhap_ca_nhan\" >C\u00e1ch l\u00e0m b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Cach_lam_bao_cao_thue_thu_nhap_cua_cong_ty\" >C\u00e1ch l\u00e0m b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00f4ng ty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Cach_su_dung_hoa_don_cua_cong_ty_de_bao_cao\" >C\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 b\u00e1o c\u00e1o<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Chu_y_den_bao_cao_thue_hang_thang\" >Ch\u00fa \u00fd \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Mot_so_Cau_hoi_thuong_gap_ve_bao_cao_thue\" >M\u1ed9t s\u1ed1 C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Bao_cao_VAT_co_the_duoc_thanh_toan_truc_tuyen_khong\" >B\u00e1o c\u00e1o VAT c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u1ef1c tuy\u1ebfn kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.ckconitsha.com\/vn\/bao-cao-thue-la-gi-phan-loai-va-cach-lap-bao-cao-thue\/#Cac_dieu_kien_de_lam_bao_cao_VAT_la_gi\" >C\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u00e0m b\u00e1o c\u00e1o VAT l\u00e0 g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o thu\u1ebf bao g\u1ed3m th\u00f4ng tin v\u1ec1 thu nh\u1eadp, chi ph\u00ed, l\u1ee3i nhu\u1eadn, thu\u1ebf \u0111\u01b0\u1ee3c thanh to\u00e1n, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 th\u00f4ng tin li\u00ean quan kh\u00e1c. B\u00e1o c\u00e1o thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh trong c\u00e1c b\u00e1o c\u00e1o thu\u1ebf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng.<\/p>\n<h2 id=\"bao-cao-thue-la-gi\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Bao_cao_thue_la_gi\"><\/span>B\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o thu\u1ebf l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f4ng b\u1ed1 nh\u1eadp kh\u1ea9u h\u00f3a \u0111\u01a1n VAT v\u00e0 VAT \u0111\u1ea7u ra v\u00e0 ph\u00e1t sinh trong vi\u1ec7c trao \u0111\u1ed5i h\u00e0ng h\u00f3a v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/p>\n<p style=\"text-align: justify\">Ngo\u00e0i vi\u1ec7c c\u00f4ng b\u1ed1 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00e1c b\u00e1o c\u00e1o thu\u1ebf c\u0169ng l\u00e0 c\u1ea7u n\u1ed1i ch\u1eb7t ch\u1ebd gi\u1eefa qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p. N\u00f3 gi\u00fap c\u00e1c c\u01a1 quan thu\u1ebf n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh kinh doanh hi\u1ec7n t\u1ea1i, v\u00ec v\u1eady n\u00f3 \u0111\u00f3ng m\u1ed9t vai tr\u00f2 r\u1ea5t quan tr\u1ecdng. B\u00e1o c\u00e1o thu\u1ebf c\u00f3 gi\u1edbi h\u1ea1n th\u1eddi gian c\u1ee5 th\u1ec3 v\u00e0 th\u00f4ng tin b\u00e1o c\u00e1o y\u00eau c\u1ea7u th\u00f4ng tin chi ti\u1ebft v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m tra c\u1ea9n th\u1eadn tr\u01b0\u1edbc khi g\u1eedi \u0111\u1ebfn C\u01a1 quan Thu\u1ebf.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"B\u00e1o c\u00e1o thu\u1ebf l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f4ng b\u1ed1 nh\u1eadp kh\u1ea9u h\u00f3a \u0111\u01a1n VAT v\u00e0 VAT \u0111\u1ea7u ra v\u00e0 ph\u00e1t sinh trong vi\u1ec7c trao \u0111\u1ed5i h\u00e0ng h\u00f3a v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/1-khai-niem-bao-cao-thue.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"thoi-han-nop-bao-cao-thue\"><span class=\"ez-toc-section\" id=\"Han_chot_nop_bao_cao_thue\"><\/span>H\u1ea1n ch\u00f3t n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">C\u00e1c quy \u0111\u1ecbnh cho c\u00e1c b\u00e1o c\u00e1o thu\u1ebf s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd. H\u1ea1n ch\u00f3t n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">\u0110\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng qu\u00fd, gi\u1edbi h\u1ea1n th\u1eddi gian \u0111\u1ec3 n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 thanh to\u00e1n thu\u1ebf trong giai \u0111o\u1ea1n sau c\u1ee7a qu\u00fd ti\u1ebfp theo l\u00e0 30 th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo.<\/li>\n<li style=\"text-align: justify\">\u0110\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng, th\u1eddi h\u1ea1n m\u1edbi nh\u1ea5t \u0111\u1ec3 n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0o ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng sau<\/li>\n<\/ul>\n<p style=\"text-align: justify\">N\u1ebfu b\u00e1o c\u00e1o thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi ch\u1eadm, c\u00e1c doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo lu\u1eadt. Do \u0111\u00f3, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ti\u1ebfn h\u00e0nh b\u00e1o c\u00e1o thu\u1ebf tr\u01b0\u1edbc v\u00e0 ki\u1ec3m tra xem th\u00f4ng tin trong b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh.<\/p>\n<p style=\"text-align: justify\">Hi\u1ec7n t\u1ea1i, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eedi b\u00e1o tr\u1ef1c tuy\u1ebfn th\u00f4ng qua c\u1ed5ng th\u00f4ng tin thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"H\u1ea1n ch\u00f3t n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/2-thoi-han-nop-bao-cao-thue.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"bao-cao-thue-can-nop-theo-thang-quy\"><span class=\"ez-toc-section\" id=\"Bao_cao_thue_phai_duoc_thanh_toan_hang_thang_va_hang_quy\"><\/span>B\u00e1o c\u00e1o thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n h\u00e0ng th\u00e1ng v\u00e0 h\u00e0ng qu\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Vat<\/li>\n<li>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/li>\n<li>Thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00f4ng ty<\/li>\n<li>B\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/li>\n<\/ol>\n<h3 id=\"thue-gia-tri-gia-tang\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Vat\"><\/span>Vat<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u00e1c doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p khai b\u00e1o VAT th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng th\u1ee9c tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp. Sau \u0111\u00f3, chu\u1ea9n b\u1ecb m\u1ed9t t\u1edd gi\u1ea5y ph\u00f9 h\u1ee3p cho c\u00e2u l\u1ec7nh VAT \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify\">Ph\u01b0\u01a1ng ph\u00e1p 1: Tuy\u00ean b\u1ed1 theo th\u00e1ng\/qu\u00fd<\/p>\n<ul>\n<li style=\"text-align: justify\">Tuy\u00ean b\u1ed1 VAT cho c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp h\u00e0ng qu\u00fd<\/li>\n<li style=\"text-align: justify\">N\u1ebfu doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng, c\u00f3 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu, \u0111\u01b0\u1ee3c chia th\u00e0nh 2 t\u00ecnh hu\u1ed1ng, nh\u01b0 sau:\n<ul>\n<li>N\u1ebfu doanh thu li\u1ec1n k\u1ec1 v\u1edbi n\u0103m tr\u01b0\u1edbc l\u00e0 d\u01b0\u1edbi 50 t\u1ef7, doanh nghi\u1ec7p s\u1ebd c\u00f4ng b\u1ed1 VAT trong qu\u00fd<\/li>\n<li>N\u1ebfu doanh thu trong n\u0103m tr\u01b0\u1edbc l\u1edbn h\u01a1n 50 t\u1ef7, doanh nghi\u1ec7p s\u1ebd c\u00f4ng b\u1ed1 VAT h\u00e0ng th\u00e1ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Ph\u01b0\u01a1ng ph\u00e1p 2: B\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ho\u1eb7c tuy\u00ean b\u1ed1 tr\u1ef1c ti\u1ebfp<\/p>\n<ul>\n<li style=\"text-align: justify\">Ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf cho c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb: C\u00f4ng ty \u0111ang ho\u1ea1t \u0111\u1ed9ng, v\u1edbi doanh thu h\u01a1n 1 t\u1ef7 v\u00e0 t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd kinh doanh<\/li>\n<li style=\"text-align: justify\">Gi\u00e1 tr\u1ecb &#8211; B\u00e1o c\u00e1o thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh thu h\u01a1n 1 t\u1ef7<\/li>\n<\/ul>\n<h3 id=\"thue-thu-nhap-ca-nhan\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_ca_nhan\"><\/span>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 d\u01b0\u1edbi d\u1ea1ng b\u00e1o c\u00e1o VAT. C\u1ee5 th\u1ec3, n\u1ebfu VAT \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong qu\u00fd, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 h\u00e0ng qu\u00fd.<\/p>\n<p style=\"text-align: justify\">N\u1ebfu b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng th\u00e1ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed, kho\u1ea3n thanh to\u00e1n thu\u1ebf h\u00e0ng th\u00e1ng cho ch\u00ednh quy\u1ec1n thu\u1ebf ph\u1ea3i l\u1edbn h\u01a1n 50 tri\u1ec7u nh\u00e2n d\u00e2n t\u1ec7 m\u1ed7i th\u00e1ng. N\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u01b0\u1edbi 50 tri\u1ec7u m\u1ed7i th\u00e1ng, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i c\u00f4ng b\u1ed1 thu\u1ebf m\u1ed7i qu\u00fd.<\/p>\n<p style=\"text-align: justify\"><em>&gt;&gt; T\u00e0i li\u1ec7u tham kh\u1ea3o: T\u00ecm lu\u1eadt thu\u1ebf c\u00e1 nh\u00e2n<\/em><\/p>\n<h3 id=\"thue-thu-nhap-doanh-nghiep\"><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_cua_cong_ty\"><\/span>Thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u0110\u1ec3 c\u00f4ng b\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u1ea7n ph\u1ea3i cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft v\u1ec1 c\u00e1c lo\u1ea1i t\u00e0i li\u1ec7u li\u00ean quan trong n\u0103m m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ph\u00e1t tri\u1ec3n c\u00e1c b\u00e1o c\u00e1o thu\u1ebf. B\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 h\u00e0ng qu\u00fd. N\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p x\u1ea3y ra, doanh nghi\u1ec7p s\u1ebd tr\u1ea3 thu\u1ebf cho c\u00e1c kho\u1ea3n thu\u1ebf m\u1edbi nh\u1ea5t trong qu\u00fd ti\u1ebfp theo.<\/p>\n<p style=\"text-align: justify\"><em>&gt;&gt; T\u00e0i li\u1ec7u tham kh\u1ea3o: T\u00ecm lu\u1eadt thu\u1ebf c\u1ee7a c\u00f4ng ty<\/em><\/p>\n<h3 id=\"bao-cao-tinh-hinh-su-dung-hoa-don\"><span class=\"ez-toc-section\" id=\"Bao_cao_su_dung_hoa_don\"><\/span>B\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Ho\u1ea1t \u0111\u1ed9ng tuy\u00ean b\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o h\u00e0ng qu\u00fd. Theo lu\u1eadt, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong qu\u00fd n\u00e0y. S\u1eed d\u1ee5ng lo\u1ea1i n\u00e0y, c\u00e1c c\u00f4ng ty c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn:<\/p>\n<ul>\n<li style=\"text-align: justify\">C\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u g\u1eedi b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, bao g\u1ed3m c\u1ea3 c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/li>\n<li style=\"text-align: justify\">N\u1ebfu m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n, c\u00f4ng ty c\u1ea7n ph\u1ea3i b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n<\/li>\n<li style=\"text-align: justify\">N\u1ebfu m\u1ed9t doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, kh\u00f4ng c\u1ea7n b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"B\u00e1o c\u00e1o thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n h\u00e0ng th\u00e1ng v\u00e0 h\u00e0ng qu\u00fd\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/3-bao-cao-thue-can-nop.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"huong-dan-lam-bao-cao-thue-thang-quy-chi-tiet\"><span class=\"ez-toc-section\" id=\"Mo_ta_bao_cao_thue_hang_thang_va_chi_tiet\"><\/span>M\u00f4 t\u1ea3 b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng v\u00e0 chi ti\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>C\u00e1ch th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o VAT<\/li>\n<li>C\u00e1ch l\u00e0m b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/li>\n<li>C\u00e1ch l\u00e0m b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00f4ng ty<\/li>\n<li>C\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 b\u00e1o c\u00e1o<\/li>\n<\/ol>\n<h3 id=\"cach-lam-bao-cao-thue-gia-tri-gia-tang\"><span class=\"ez-toc-section\" id=\"Cach_thuc_hien_bao_cao_VAT\"><\/span>C\u00e1ch th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">B\u00e1o c\u00e1o thu\u1ebf \u0111\u1ec3 b\u1ed5 sung gi\u00e1 tr\u1ecb, doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang lo\u1ea1i gi\u1ea5y VAT ph\u00f9 h\u1ee3p cho m\u1ee5c \u0111\u00edch n\u00e0y.<\/p>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Phuong_phap_truc_tiep\"><\/span>Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">V\u1ee5 \u00e1n \u0111\u01b0\u1ee3c khai b\u00e1o th\u00f4ng qua kh\u1ea5u tr\u1eeb<\/p>\n<ul>\n<li style=\"text-align: justify\">Chu\u1ea9n b\u1ecb Tuy\u00ean b\u1ed1 VAT theo M\u1eabu 01\/GTGT<\/li>\n<li style=\"text-align: justify\">Danh s\u00e1ch h\u00f3a \u0111\u01a1n VAT \u0111\u1ec3 t\u0103ng h\u00f3a \u0111\u01a1n thu\u1ebf theo m\u1eabu 01-1\/GTGT<\/li>\n<li style=\"text-align: justify\">M\u1eabu 01-2\/VAT \u0111\u1ea7u v\u00e0o danh s\u00e1ch h\u00f3a \u0111\u01a1n VAT<\/li>\n<li style=\"text-align: justify\">C\u00e1c lo\u1ea1i ph\u1ee5 l\u1ee5c kh\u00e1c (kh\u00f4ng b\u1eaft bu\u1ed9c).<\/li>\n<\/ul>\n<p style=\"text-align: justify\">V\u1ee5 \u00e1n \u0111\u01b0\u1ee3c khai b\u00e1o tr\u1ef1c ti\u1ebfp<\/p>\n<ul>\n<li style=\"text-align: justify\">Gi\u00e1 tr\u1ecb tr\u1ef1c ti\u1ebfp gia t\u0103ng: Chu\u1ea9n b\u1ecb m\u1ed9t c\u00e2u l\u1ec7nh VAT theo M\u1eabu 03\/GTGT<\/li>\n<li style=\"text-align: justify\">Thu nh\u1eadp tr\u1ef1c ti\u1ebfp: VAT \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 theo M\u1eabu 04\/GTGT<\/li>\n<li style=\"text-align: justify\">Danh s\u00e1ch c\u00e2u l\u1ec7nh h\u00f3a \u0111\u01a1n VAT \u0111\u1ea7u ra d\u1ef1a tr\u00ean M\u1eabu 04-1\/GTGT<\/li>\n<\/ul>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Tren_phan_mem_HTKK\"><\/span>Tr\u00ean ph\u1ea7n m\u1ec1m HTKK<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify\">Th\u00f4ng b\u00e1o t\u1ea5t c\u1ea3 VAT trong m\u1ed9t ph\u1ea7n t\u01b0\/th\u00e1ng c\u1ee7a ph\u1ea7n m\u1ec1m HTKK, c\u00e1ch th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf d\u1ef1a tr\u00ean bi\u1ec3u m\u1eabu\/VAT:<\/p>\n<ul>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 1: Truy c\u1eadp ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 khai b\u00e1o (HTKK). Ti\u1ebfp t\u1ee5c ch\u1ecdn VAT, lo\u1ea1i Tuy\u00ean b\u1ed1 VAT. Sau \u0111\u00f3, ch\u1ecdn lo\u1ea1i tuy\u00ean b\u1ed1 VAT cho h\u00e0ng qu\u00fd ho\u1eb7c th\u00e1ng theo quy \u0111\u1ecbnh kinh doanh v\u00e0 ch\u1ecdn s\u1ef1 \u0111\u1ed3ng \u00fd<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 2: \u0110i\u1ec1n v\u00e0o n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o b\u00e1o c\u00e1o VAT th\u00f4ng qua ph\u01b0\u01a1ng th\u1ee9c kh\u1ea5u tr\u1eeb v\u00e0 hi\u1ec3n th\u1ecb ti\u00eau chu\u1ea9n hi\u1ec3n th\u1ecb tr\u00ean m\u00e0n h\u00ecnh<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 3: Khi ho\u00e0n th\u00e0nh n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o b\u00e1o c\u00e1o VAT, ch\u1ecdn xu\u1ea5t b\u1ea3n h\u00f3a \u0111\u01a1n d\u01b0\u1edbi d\u1ea1ng XML trong h\u00e0ng qu\u00fd ho\u1eb7c th\u00e1ng \u0111\u1ec3 g\u1eedi b\u00e1o c\u00e1o<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 4: Ki\u1ec3m tra k\u1ebft qu\u1ea3 k\u1ef9 l\u01b0\u1ee1ng v\u00e0 g\u1eedi t\u1ec7p d\u1eef li\u1ec7u \u1edf XML \u1edf \u0111\u1ecbnh d\u1ea1ng tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 b\u00e1o c\u00e1o VAT<\/li>\n<\/ul>\n<h3 id=\"cach-lam-bao-cao-thue-thu-nhap-ca-nhan\"><span class=\"ez-toc-section\" id=\"Cach_lam_bao_cao_thue_thu_nhap_ca_nhan\"><\/span>C\u00e1ch l\u00e0m b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u1ea7n tr\u1ef1c ti\u1ebfp chu\u1ea9n b\u1ecb tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00f4ng ty v\u00e0 c\u1ea7n ph\u1ea3i chu\u1ea9n b\u1ecb c\u00e1c t\u00e0i li\u1ec7u sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">Theo tuy\u00ean b\u1ed1 m\u1eabu trong M\u1eabu 02\/KK-TNCN, c\u00f4ng ty tr\u1ea3 l\u01b0\u01a1ng<\/li>\n<li style=\"text-align: justify\">Theo b\u00e1o c\u00e1o m\u1eabu c\u1ee7a M\u1eabu 03\/KK-TNCN, doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n cho \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 chuy\u1ec3n giao c\u1ed5 phi\u1ebfu.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">N\u1ebfu doanh nghi\u1ec7p c\u00f4ng b\u1ed1 h\u00e0ng qu\u00fd: VAT \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 h\u00e0ng th\u00e1ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u1ea1o ra d\u01b0\u1edbi 50 tri\u1ec7u m\u1eb7t. Vui l\u00f2ng l\u00e0m theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 1: T\u00ednh t\u1ed5ng s\u1ed1 h\u1ed1 trong m\u1ed7i qu\u00fd th\u00f4ng qua c\u00e1c h\u1ed1 h\u00e0ng th\u00e1ng<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 2: Truy c\u1eadp ph\u1ea7n m\u1ec1m HTKK, ch\u1ecdn m\u1ee5c &#8220;Tap&#8221;, m\u00e0n h\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb c\u00e2u l\u1ec7nh PIT 05\/KK-TNCN v\u00e0 \u0111i\u1ec1n th\u00f4ng tin c\u1ea7n thi\u1ebft theo h\u01b0\u1edbng d\u1eabn<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 3: B\u00e1o c\u00e1o Pit xu\u1ea5t kh\u1ea9u d\u01b0\u1edbi d\u1ea1ng XML v\u00e0 tr\u1ea3 ti\u1ec1n tr\u1ef1c tuy\u1ebfn cho C\u1ee5c Thu\u1ebf<\/li>\n<\/ul>\n<p style=\"text-align: justify\">N\u1ebfu doanh nghi\u1ec7p c\u00f4ng b\u1ed1 h\u00e0ng th\u00e1ng: B\u00e1o c\u00e1o VAT h\u00e0ng th\u00e1ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng th\u00e1ng v\u01b0\u1ee3t qu\u00e1 50 tri\u1ec7u. Vui l\u00f2ng l\u00e0m theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 1: Th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00ednh to\u00e1n thu\u1ebf thu nh\u1eadp h\u00e0ng th\u00e1ng<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 2: Truy c\u1eadp ph\u1ea7n m\u1ec1m HTKK \u0111\u1ec3 mang n\u1ed9i dung c\u1ee7a b\u1ea3ng t\u00ednh h\u1ed1 h\u00e0ng th\u00e1ng<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc \u0111\u1ec3 \u0111\u01b0a ra tuy\u00ean b\u1ed1 m\u1ecf h\u00e0ng qu\u00fd. K\u1ebft qu\u1ea3 sau \u0111\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u d\u01b0\u1edbi d\u1ea1ng XML v\u00e0 g\u1eedi tr\u1ef1c tuy\u1ebfn \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<h3 id=\"cach-lam-bao-cao-thue-tndn\"><span class=\"ez-toc-section\" id=\"Cach_lam_bao_cao_thue_thu_nhap_cua_cong_ty\"><\/span>C\u00e1ch l\u00e0m b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Ngo\u00e0i c\u00e1c h\u00ecnh th\u1ee9c chung, c\u00e1c c\u00f4ng ty c\u0169ng c\u00f3 th\u1ec3 s\u1ea3n xu\u1ea5t c\u00e1c b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00f4ng ty th\u00f4ng qua ph\u1ea7n m\u1ec1m HTKK theo th\u1ee9 t\u1ef1 sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 1: Truy c\u1eadp ph\u1ea7n m\u1ec1m HTKK v\u00e0 ch\u1ecdn gi\u1ea3i quy\u1ebft thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 2: \u0110i\u1ec1n v\u00e0o m\u1ed9t n\u0103m gi\u1ea3i quy\u1ebft nh\u01b0 v\u1eady, danh s\u00e1ch ngh\u1ec1 nghi\u1ec7p, tuy\u00ean b\u1ed1 ph\u1ee5 l\u1ee5c v\u00e0 Ph\u1ee5 l\u1ee5c quy \u0111\u1ecbnh n\u00e2ng cao l\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a 03-1A\/TNDN-Enterprise. Ch\u1ecdn m\u1ed9t giao th\u1ee9c<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 3: \u0110i\u1ec1n v\u00e0o c\u00e1c ti\u00eau ch\u00ed theo m\u1eabu hi\u1ec3n th\u1ecb<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 4: Ho\u00e0n th\u00e0nh \u0111\u1ea7u v\u00e0o d\u1eef li\u1ec7u v\u00e0o bi\u1ec3u m\u1eabu. Xu\u1ea5t bi\u1ec3u m\u1eabu XML k\u1ebft qu\u1ea3 v\u00e0 g\u1eedi tr\u1ef1c tuy\u1ebfn cho c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<h3 id=\"cach-lam-bao-cao-su-dung-hoa-don-doanh-nghiep\"><span class=\"ez-toc-section\" id=\"Cach_su_dung_hoa_don_cua_cong_ty_de_bao_cao\"><\/span>C\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 b\u00e1o c\u00e1o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 1: Truy c\u1eadp ph\u1ea7n m\u1ec1m HTKK, ch\u1ecdn m\u1ee5c h\u00f3a \u0111\u01a1n, sau \u0111\u00f3 ch\u1ecdn b\u00e1o c\u00e1o v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. T\u00f9y thu\u1ed9c v\u00e0o c\u00e1c thu\u1ed9c t\u00ednh c\u1ee7a c\u00f4ng ty, b\u1ea1n s\u1ebd ch\u1ecdn \u0111\u1eb7c quy\u1ec1n ho\u1eb7c h\u00e0ng th\u00e1ng<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 2: \u0110i\u1ec1n v\u00e0o c\u00e1c \u0111i\u1ec1u ki\u1ec7n trong danh s\u00e1ch b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb tr\u00ean m\u00e0n h\u00ecnh. N\u1ebfu c\u00f4ng ty c\u1ea7n b\u00e1o c\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n VAT, vui l\u00f2ng ch\u1ecdn &#8220;01GTKT&#8221;. N\u1ebfu c\u00f4ng ty c\u1ea7n b\u00e1o c\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, vui l\u00f2ng ch\u1ecdn &#8220;02GTTT&#8221;<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 3: Ch\u1ecdn &#8220;Vi\u1ebft&#8221;, n\u1ebfu ph\u00e1t hi\u1ec7n l\u1ed7i, h\u1ec7 th\u1ed1ng s\u1ebd th\u00f4ng b\u00e1o cho b\u1ea1n \u0111\u1ec3 s\u1eeda l\u1ed7i<\/li>\n<li style=\"text-align: justify\">B\u01b0\u1edbc 4: Xu\u1ea5t k\u1ebft qu\u1ea3 trong c\u00e1c bi\u1ec3u m\u1eabu XML v\u00e0 g\u1eedi ch\u00fang tr\u1ef1c tuy\u1ebfn cho c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"M\u00f4 t\u1ea3 b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng v\u00e0 chi ti\u1ebft\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/4-huong-dan-lam-bao-cao-thue.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"luu-y-khi-lam-bao-cao-thue-theo-thang-quy\"><span class=\"ez-toc-section\" id=\"Chu_y_den_bao_cao_thue_hang_thang\"><\/span>Ch\u00fa \u00fd \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">K\u1ebf to\u00e1n n\u00ean nh\u1edb m\u1ed9t s\u1ed1 ghi ch\u00fa sau m\u1ed9t s\u1ed1 b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00fang r\u00f5 r\u00e0ng, chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c:<\/p>\n<ul>\n<li style=\"text-align: justify\">Thu th\u1eadp v\u00e0 ti\u1ebft ki\u1ec7m h\u00f3a \u0111\u01a1n, bi\u00ean lai, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi gian thu\u1ebf. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin trong c\u00e1c b\u00e1o c\u00e1o thu\u1ebf<\/li>\n<li style=\"text-align: justify\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c b\u00e1n theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng r\u00f5 r\u00e0ng v\u00e0 c\u1ee5 th\u1ec3<\/li>\n<li style=\"text-align: justify\">Trong qu\u00e1 tr\u00ecnh nh\u1eadp ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ph\u00e2n bi\u1ec7t ch\u00ednh x\u00e1c gi\u1eefa nguy\u00ean li\u1ec7u th\u00f4, h\u00e0ng h\u00f3a, c\u00f4ng c\u1ee5 v\u00e0 t\u00e0i s\u1ea3n<\/li>\n<li style=\"text-align: justify\">Khi kh\u00f4ng m\u1ea5t ki\u1ec3m so\u00e1t, m\u1ed9t b\u1ea3n sao c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 b\u1eaft bu\u1ed9c<\/li>\n<li style=\"text-align: justify\">Ki\u1ec3m tra k\u1ef9 v\u00e0 ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi xu\u1ea5t d\u1eef li\u1ec7u<\/li>\n<li style=\"text-align: justify\">X\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/li>\n<li style=\"text-align: justify\">Gi\u1ea3i quy\u1ebft thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c so s\u00e1nh v\u1edbi ch\u00eanh l\u1ec7ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"Ch\u00fa \u00fd \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf h\u00e0ng th\u00e1ng\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2023\/07\/5-luu-y-khi-lam-bao-cao-thue.jpg\" style=\"width: 1000px;height: 525px\"><\/p>\n<h2 id=\"mot-so-cau-hoi-thuong-gap-ve-bao-cao-thue\"><span class=\"ez-toc-section\" id=\"Mot_so_Cau_hoi_thuong_gap_ve_bao_cao_thue\"><\/span>M\u1ed9t s\u1ed1 C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_VAT_co_the_duoc_thanh_toan_truc_tuyen_khong\"><\/span>B\u00e1o c\u00e1o VAT c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u1ef1c tuy\u1ebfn kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">c\u00f3. Gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n tr\u1ef1c tuy\u1ebfn &#8211; B\u00e1o c\u00e1o thu\u1ebf, \u0111\u1ecba ch\u1ec9: thedientu.gdt.gov.vn.<\/p>\n<h3 id=\"lam-bao-cao-thue-vat-theo-quy-co-nhung-dieu-kien-nao\"><span class=\"ez-toc-section\" id=\"Cac_dieu_kien_de_lam_bao_cao_VAT_la_gi\"><\/span>C\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u00e0m b\u00e1o c\u00e1o VAT l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u0110\u1ec3 s\u1ea3n xu\u1ea5t b\u00e1o c\u00e1o VAT h\u00e0ng qu\u00fd, m\u1ed9t doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng hai \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">Kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/li>\n<li style=\"text-align: justify\">C\u00e1c c\u00f4ng ty c\u00f3 thu nh\u1eadp li\u1ec1n k\u1ec1 trong n\u0103m tr\u01b0\u1edbc c\u00f3 \u00edt h\u01a1n 50 t\u1ef7 kh\u00eda c\u1ea1nh m\u1ed7i n\u0103m.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf \u0111\u00fang h\u1ea1n s\u1ebd kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1c doanh nghi\u1ec7p tr\u00e1nh b\u1ecb ph\u1ea1t t\u1eeb c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, m\u00e0 c\u00f2n gi\u00fap duy tr\u00ec t\u00ednh minh b\u1ea1ch v\u00e0 danh ti\u1ebfng trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh. B\u00e1o c\u00e1o thu\u1ebf y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean t\u1eadp trung v\u00e0 ch\u1ecdn c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin \u0111\u01b0\u1ee3c thu th\u1eadp v\u00e0 x\u1eed l\u00fd. Hi\u1ec7n t\u1ea1i, ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c con s\u1ed1 ph\u1ee9c t\u1ea1p v\u00e0 c\u00e1c doanh nghi\u1ec7p n\u00ean t\u00ecm hi\u1ec3u v\u00e0 xem x\u00e9t ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t sai l\u1ea7m.<\/p>\n<p>Ngu\u1ed3n: <a href=\"https:\/\/www.ckconitsha.com\/vn\/\">https:\/\/www.ckconitsha.com\/vn\/<\/a> T\u00e1c gi\u1ea3: <a href=\"https:\/\/www.ckconitsha.com\/vn\/author\/nguyenlandung\">Nguy\u1ec5n L\u00e2n d\u0169ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o thu\u1ebf bao g\u1ed3m th\u00f4ng tin v\u1ec1 thu nh\u1eadp, chi ph\u00ed, l\u1ee3i nhu\u1eadn, thu\u1ebf \u0111\u01b0\u1ee3c thanh to\u00e1n, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 th\u00f4ng tin li\u00ean quan kh\u00e1c. B\u00e1o c\u00e1o thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh trong c\u00e1c b\u00e1o c\u00e1o thu\u1ebf c\u00f3&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-13559","post","type-post","status-publish","format-standard","hentry","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/13559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/comments?post=13559"}],"version-history":[{"count":2,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/13559\/revisions"}],"predecessor-version":[{"id":15985,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/13559\/revisions\/15985"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=13559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=13559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=13559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}