{"id":7436,"date":"2025-12-01T17:50:23","date_gmt":"2025-12-01T10:50:23","guid":{"rendered":"https:\/\/vinatpt.com\/huong-dan-cua-chuyen-gia-ke-khai-thue-cuoi-thang-quy-tai-viet-nam\/"},"modified":"2026-04-17T11:10:51","modified_gmt":"2026-04-17T04:10:51","slug":"huong-dan-cua-chuyen-gia-ke-khai-thue-cuoi-thang-quy-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/huong-dan-cua-chuyen-gia-ke-khai-thue-cuoi-thang-quy-tai-viet-nam\/","title":{"rendered":"H\u01b0\u1edbng D\u1eabn C\u1ee7a Chuy\u00ean Gia: K\u00ea Khai Thu\u1ebf Cu\u1ed1i Th\u00e1ng\/Qu\u00fd T\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3809\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-2.webp\" alt=\"H\u01b0\u1edbng d\u1eabn t\u01b0 v\u1ea5n thu\u1ebf - K\u00ea khai thu\u1ebf cu\u1ed1i th\u00e1ng\/qu\u00fd cho Vi\u1ec7t Nam - TPT\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-2.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-2-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-2-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-2-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-2-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-2-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/h2>\n<h2><b>1. C\u00e1c Ngh\u0129a V\u1ee5 Thu\u1ebf B\u1eaft Bu\u1ed9c H\u00e0ng Th\u00e1ng\/Qu\u00fd T\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 thi\u1ebft y\u1ebfu t\u1ea1i Vi\u1ec7t Nam, n\u01a1i c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd t\u00f9y thu\u1ed9c v\u00e0o doanh thu v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. M\u1ed9t s\u1ed1 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c bao g\u1ed3m: <\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai thu\u1ebf GTGT (VAT): Theo th\u00e1ng ho\u1eb7c qu\u00fd d\u1ef1a tr\u00ean m\u1ee9c doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reporting on invoice usage (if still using paper invoices or in some special cases).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p thu\u1ebf <a href=\"https:\/\/www.vietnam-briefing.com\/doing-business-guide\/vietnam\/taxation-and-accounting\/country-wise-tax-structure\/corporate-income-tax\" target=\"_blank\" rel=\"noopener\">thu nh\u1eadp doanh nghi\u1ec7p (CIT<\/a>): Theo qu\u00fd, d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT): D\u1ef1a tr\u00ean b\u1ea3ng l\u01b0\u01a1ng h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT): Trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf (t\u1ee9c l\u00e0 ng\u00e0y thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n h\u01b0\u1edbng d\u1eabn n\u00e0y gi\u00fap doanh nghi\u1ec7p n\u1eafm v\u1eefng &#8220;danh s\u00e1ch vi\u1ec7c c\u1ea7n l\u00e0m&#8221; b\u1eaft bu\u1ed9c, tr\u00e1nh t\u00ecnh tr\u1ea1ng khai thi\u1ebfu, khai sai ho\u1eb7c n\u1ed9p ch\u1eadm.<\/span><\/p>\n<h2><b>2. Quy Tr\u00ecnh K\u00ea Khai Cu\u1ed1i Th\u00e1ng D\u01b0\u1edbi S\u1ef1 Qu\u1ea3n L\u00fd C\u1ee7a Chuy\u00ean Gia T\u01b0 V\u1ea5n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 c\u00e1c doanh nghi\u1ec7p c\u00f3 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, nh\u01b0ng v\u1eabn x\u1ea3y ra nhi\u1ec1u l\u1ed7i k\u00ea khai thu\u1ebf h\u00e0ng th\u00e1ng do thi\u1ebfu quy tr\u00ecnh chu\u1ea9n. \u0110\u1ec3 tr\u00e1nh sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7, c\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf th\u01b0\u1eddng h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u1eebng b\u01b0\u1edbc m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng: t\u1eeb ki\u1ec3m tra h\u00f3a \u0111\u01a1n, so s\u00e1nh d\u1eef li\u1ec7u \u0111\u1ebfn chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh chu\u1ea9n m\u00e0 c\u00e1c chuy\u00ean gia thu\u1ebf khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u00e0ng th\u00e1ng.  <\/span><\/p>\n<h3><b>2.1 Thu Th\u1eadp &amp; X\u00e1c Minh Ch\u1ee9ng T\u1eeb H\u00e0ng Th\u00e1ng<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tax consultants will guide businesses to collect and check all important documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra trong th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, bi\u00ean nh\u1eadn, phi\u1ebfu chi v\u00e0 sao k\u00ea ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (\u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n: m\u00e3 s\u1ed1 thu\u1ebf, m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a, thu\u1ebf su\u1ea5t, ng\u00e0y k\u00fd.<\/span><\/li>\n<\/ul>\n<h3><b>2.2 Reconciliation of Accounting &amp; Tax Data<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a chuy\u00ean gia, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh \u0111\u1ed1i so\u00e1t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u ra \u2013 \u0111\u1ea7u v\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng l\u01b0\u01a1ng v\u00e0 thu\u1ebf TNCN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u2013 ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u1eefa ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf v\u00e0 h\u1ed3 s\u01a1 ghi s\u1ed5.<\/span><\/li>\n<\/ul>\n<h3><b>2.3 L\u1eadp T\u1edd Khai Thu\u1ebf H\u00e0ng Th\u00e1ng<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t, chuy\u00ean gia t\u01b0 v\u1ea5n s\u1ebd h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng ho\u1eb7c qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp t\u1edd khai thu\u1ebf TNCN kh\u1ea5u tr\u1eeb t\u1eeb l\u01b0\u01a1ng h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u tr\u00ean t\u1edd khai v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o h\u00f3a \u0111\u01a1n (n\u1ebfu doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n).<\/span><\/li>\n<\/ul>\n<h3><b>2.4 Ph\u00ea Duy\u1ec7t N\u1ed9i B\u1ed9 &amp; N\u1ed9p T\u1edd Khai \u0110i\u1ec7n T\u1eed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Before submitting to the tax authority, the enterprise needs to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1m \u0111\u1ed1c ho\u1eb7c b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh s\u1ebd xem x\u00e9t v\u00e0 ph\u00ea duy\u1ec7t t\u1edd khai theo h\u01b0\u1edbng d\u1eabn c\u1ee7a chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p t\u1edd khai \u0111i\u1ec7n t\u1eed \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf GTGT\/thu\u1ebf GTGT ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<h3><b>2.5 Theo d\u00f5i tu\u00e2n th\u1ee7 sau khi n\u1ed9p h\u1ed3 s\u01a1<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi n\u1ed9p t\u1edd khai, chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n thu\u1ebf khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p n\u00ean ti\u1ebfp t\u1ee5c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra bi\u00ean lai n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng ch\u1ea5p nh\u1eadn t\u1edd khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m to\u00e1n thu\u1ebf\/ki\u1ec3m to\u00e1n doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u00e1c sai s\u00f3t t\u1eeb k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh khai b\u00e1o cho k\u1ef3 ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3810\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-3.webp\" alt=\"H\u01b0\u1edbng d\u1eabn t\u01b0 v\u1ea5n thu\u1ebf - K\u00ea khai thu\u1ebf cu\u1ed1i th\u00e1ng\/qu\u00fd cho Vi\u1ec7t Nam - TPT\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-3.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-3-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-3-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-3-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-3-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/Tax-Consultants-Guide_-Month_Quarter-End-Filings-for-Vietnam-Vina-TPT-3-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/span><\/i><i><\/i><\/p>\n<h2><b>3. C\u00e1c Y\u00eau C\u1ea7u Then Ch\u1ed1t Cho K\u00ea Khai Cu\u1ed1i Qu\u00fd<\/b><\/h2>\n<p>Vi\u1ec7c k\u00ea khai thu\u1ebf cu\u1ed1i qu\u00fd t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c con s\u1ed1 m\u00e0 c\u00f2n \u0111\u00f2i h\u1ecfi k\u1ebf ho\u1ea1ch c\u1ea9n th\u1eadn, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam v\u00e0 ki\u1ec3m tra t\u1ec9 m\u1ec9. Thu\u00ea m\u1ed9t chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam s\u1ebd \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111\u00e1p \u1ee9ng ch\u00ednh x\u00e1c m\u1ecdi ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1nh b\u1ecb ph\u1ea1t t\u1eeb c\u01a1 quan thu\u1ebf.<\/p>\n<h3><b>3.1 T\u1eadp H\u1ee3p \u0110\u1ea7y \u0110\u1ee7 H\u1ed3 S\u01a1 Ngu\u1ed3n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai thu\u1ebf h\u00e0ng qu\u00fd, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u1ec3 ki\u1ec3m tra:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 phi\u1ebfu giao h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n mua h\u00e0ng v\u00e0 bi\u00ean lai thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sao k\u00ea ng\u00e2n h\u00e0ng v\u00e0 th\u1ecfa thu\u1eadn t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 l\u01b0\u01a1ng b\u1ed5ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho v\u00e0 b\u1ea3ng k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n<h3><b>3.2. B\u00e1o c\u00e1o doanh thu v\u00e0 chi ph\u00ed ch\u00ednh x\u00e1c<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ed3n t\u00edch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu chi ph\u00ed v\u1edbi k\u1ef3 doanh thu t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh thu\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, tr\u1ea3 tr\u01b0\u1edbc v\u00e0 \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h3><b>3.3 Tu\u00e2n Th\u1ee7 Thu\u1ebf GTGT, TNDN V\u00e0 TNCN<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconcile VAT collected and VAT input credits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh thu\u1ebf TNCN cho nh\u00e2n vi\u00ean (bao g\u1ed3m c\u1ea3 nh\u00e2n vi\u00ean b\u00e1n th\u1eddi gian ho\u1eb7c ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT) cho qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ef1 tr\u00f9ng kh\u1edbp gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h3><b>3.4 \u0110\u1ed1i Chi\u1ebfu C\u00e1c T\u00e0i Kho\u1ea3n Quan Tr\u1ecdng<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng so v\u1edbi sao k\u00ea ng\u00e2n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 so v\u1edbi x\u00e1c nh\u1eadn t\u1eeb c\u00e1c \u0111\u1ed1i t\u00e1c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh gi\u1eefa h\u1ed3 s\u01a1 t\u1ed3n kho v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 b\u1ea3ng kh\u1ea5u hao<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay, chi ph\u00ed l\u00e3i su\u1ea5t v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c<\/span><\/li>\n<\/ul>\n<h3><b>3.5. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 \u0111\u00e1nh gi\u00e1<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00ea duy\u1ec7t t\u1ea5t c\u1ea3 c\u00e1c b\u00fat to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1eeda l\u1ed7i trong s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edfng ph\u00f2ng k\u1ebf to\u00e1n ho\u1eb7c ki\u1ec3m so\u00e1t vi\u00ean c\u1ea7n ki\u1ec3m tra l\u1ea1i l\u1ea7n n\u1eefa \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Duy tr\u00ec s\u1ef1 ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5 r\u00f5 r\u00e0ng \u0111\u1ec3 gi\u1ea3m thi\u1ec3u sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e3y l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ki\u1ec3m tra trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc n\u00e0y d\u01b0\u1edbi s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Vi\u1ec7t Nam, gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb ph\u1ea1t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 c\u00e1c h\u1ed3 s\u01a1 n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u1ec1u ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ffa229; background-color: #003366;\"><a style=\"text-decoration: none; padding: 10px 14px; border-radius: 8px; background: #003366; color: #ffa229; font-weight: 600; font-size: 13px; box-shadow: rgba(15, 76, 58, 0.15) 0px 6px 12px;\" href=\"https:\/\/vinatpt.com\/vi\/dich-vu-ke-toan-ghi-so\/\" target=\"_blank\" rel=\"noopener\">L\u00caN L\u1ecaCH KI\u1ec2M TRA TU\u00c2N TH\u1ee6<\/a><\/span><\/p>\n<h2><b>4. Vai Tr\u00f2 C\u1ee7a Chuy\u00ean Gia T\u01b0 V\u1ea5n Thu\u1ebf<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c gi\u00fap c\u00e1c doanh nghi\u1ec7p duy tr\u00ec h\u1ed3 s\u01a1 thu\u1ebf ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh trong c\u00e1c k\u1ef3 k\u00ea khai cu\u1ed1i th\u00e1ng v\u00e0 cu\u1ed1i qu\u00fd. C\u00f4ng vi\u1ec7c c\u1ee7a h\u1ecd kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1; h\u1ecd h\u01b0\u1edbng d\u1eabn c\u00e1c c\u00f4ng ty t\u1eebng b\u01b0\u1edbc \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c minh ch\u00ednh x\u00e1c. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh n\u00e0y, c\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf t\u1eadp trung v\u00e0o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1ea5u tr\u1eeb v\u00e0 b\u00e1o c\u00e1o ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u00e1c kho\u1ea3n t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT), thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) v\u1edbi doanh thu th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, c\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf c\u00f2n cung c\u1ea5p t\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c v\u1ec1 vi\u1ec7c tri\u1ec3n khai c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9, c\u1eadp nh\u1eadt cho c\u00f4ng ty c\u00e1c quy \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t c\u1ee7a Vi\u1ec7t Nam v\u00e0 chu\u1ea9n h\u00f3a c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. S\u1ef1 h\u01b0\u1edbng d\u1eabn ch\u1ee7 \u0111\u1ed9ng n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t, ph\u1ea1t ti\u1ec1n v\u00e0 ki\u1ec3m to\u00e1n, \u0111\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng \u0111\u00e1ng tin c\u1eady, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf cu\u1ed1i th\u00e1ng v\u00e0 cu\u1ed1i qu\u00fd m\u1ed9t c\u00e1ch su\u00f4n s\u1ebb. <\/span><\/p>\n<h2><b>5. H\u1ed7 Tr\u1ee3 K\u00ea Khai V\u00e0 Tu\u00e2n Th\u1ee7 Thu\u1ebf Chuy\u00ean Nghi\u1ec7p T\u1eeb Vina TPT<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Vina TPT h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf h\u00e0ng th\u00e1ng\/qu\u00fd v\u1edbi quy tr\u00ecnh chu\u1ea9n h\u00f3a:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 thu\u1ebf \u0111\u1ea3m b\u1ea3o kh\u00f4ng sai l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf GTGT, TNCN, b\u00e1o c\u00e1o h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf TNDN, FCT theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i th\u1eddi h\u1ea1n v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec7n t\u1eed \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf khi c\u1ea7n gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng h\u00e0nh t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 thu\u1ebf d\u00e0i h\u1ea1n cho c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 SME.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u00e3y li\u00ean h\u1ec7 v\u1edbi Vina TPT ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n<p><i><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2350\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-scaled.webp\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam cho c\u00f4ng ty FDI vtpt\" width=\"2560\" height=\"1067\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-300x125.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-1024x427.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-768x320.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-1536x640.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-2048x853.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. C\u00e1c Ngh\u0129a V\u1ee5 Thu\u1ebf B\u1eaft Bu\u1ed9c H\u00e0ng Th\u00e1ng\/Qu\u00fd T\u1ea1i Vi\u1ec7t Nam D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 thi\u1ebft y\u1ebfu t\u1ea1i Vi\u1ec7t Nam, n\u01a1i c\u00e1c doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd t\u00f9y thu\u1ed9c v\u00e0o doanh thu v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. M\u1ed9t s\u1ed1 ngh\u0129a v\u1ee5 b\u1eaft&#8230;<\/p>\n","protected":false},"author":5,"featured_media":7435,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[1417,1414,1413,1415,1345,1416,1036,852,1084,772],"class_list":["post-7436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat","tag-dich-vu-tuan-thu-thue","tag-nop-thue-hang-quy","tag-nop-thue-hang-thang","tag-pit-dua-tin-ve-viet-nam","tag-thue-nha-thau-nuoc-ngoai-tai-viet-nam","tag-thue-tam-tinh-cit","tag-to-khai-thue-gtgt-viet-nam","tag-tu-van-thue-viet-nam","tag-tuan-thu-thue-viet-nam","tag-vina-tpt-tax-service"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=7436"}],"version-history":[{"count":2,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7436\/revisions"}],"predecessor-version":[{"id":7441,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7436\/revisions\/7441"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/7435"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=7436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=7436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=7436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}