{"id":9128,"date":"2026-07-23T21:19:43","date_gmt":"2026-07-23T14:19:43","guid":{"rendered":"https:\/\/vinatpt.com\/dich-vu-ke-toan-va-thue-tai-viet-nam-giai-phap-toan-dien-cho-doanh-nghiep-fdi\/"},"modified":"2026-10-08T10:45:16","modified_gmt":"2026-10-08T03:45:16","slug":"dich-vu-ke-toan-va-thue-tai-viet-nam-giai-phap-toan-dien-cho-doanh-nghiep-fdi","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/dich-vu-ke-toan-va-thue-tai-viet-nam-giai-phap-toan-dien-cho-doanh-nghiep-fdi\/","title":{"rendered":"D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf t\u1ea1i Vi\u1ec7t Nam: Gi\u1ea3i ph\u00e1p To\u00e0n di\u1ec7n cho Doanh nghi\u1ec7p FDI"},"content":{"rendered":"

\"D\u1ecbch<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i khi th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng c\u1ea3 y\u00eau c\u1ea7u ph\u00e1p l\u00fd s\u1edf t\u1ea1i v\u00e0 ti\u00eau chu\u1ea9n qu\u1ea3n tr\u1ecb qu\u1ed1c t\u1ebf lu\u00f4n l\u00e0 m\u1ed9t b\u00e0i to\u00e1n \u0111\u1ea7y th\u00e1ch th\u1ee9c. R\u00e0o c\u1ea3n ng\u00f4n ng\u1eef, s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFRS), c\u00f9ng v\u1edbi vi\u1ec7c th\u01b0\u1eddng xuy\u00ean \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf trong n\u01b0\u1edbc th\u01b0\u1eddng \u0111\u1ea9y c\u00e1c doanh nghi\u1ec7p FDI v\u00e0o th\u1ebf b\u1ecb \u0111\u1ed9ng. <\/span><\/p>\n

Vi\u1ec7c v\u1eadn h\u00e0nh m\u1ed9t \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 ti\u00eau t\u1ed1n m\u1ed9t ng\u00e2n s\u00e1ch ho\u1ea1t \u0111\u1ed9ng kh\u1ed5ng l\u1ed3 cho l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m v\u00e0 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd, m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro l\u1edbn t\u1eeb bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1. Ngay c\u1ea3 m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb ho\u1eb7c ch\u1eadm tr\u1ec5 k\u00ea khai thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1, truy thu thu\u1ebf k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p, ho\u1eb7c th\u1eadm ch\u00ed l\u00e0m gi\u00e1n \u0111o\u1ea1n to\u00e0n b\u1ed9 chu\u1ed7i cung \u1ee9ng.
<\/span><\/p>\n

\u0110\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 nh\u1eefng n\u00fat th\u1eaft trong qu\u1ea3n tr\u1ecb n\u00e0y, c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf chuy\u00ean nghi\u1ec7p \u0111\u00e3 tr\u1edf th\u00e0nh gi\u1ea3i ph\u00e1p thi\u1ebft y\u1ebfu cho c\u00e1c doanh nghi\u1ec7p FDI ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam. Th\u00f4ng qua vi\u1ec7c h\u1ee3p t\u00e1c v\u1edbi Vina TPT, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t \u0111\u1ed9i ng\u0169 chuy\u00ean gia ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n di\u1ec7n cho to\u00e0n b\u1ed9 quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, m\u00e0 c\u00f2n ho\u00e0n to\u00e0n gi\u1ea3i ph\u00f3ng c\u00e1c ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1eadp trung 100% v\u00e0o c\u00e1c m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng kinh doanh c\u1ed1t l\u00f5i. <\/span><\/p>\n

1. D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n v\u00e0 Ghi s\u1ed5 – N\u1ec1n t\u1ea3ng c\u1ee7a D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n v\u00e0 Thu\u1ebf Chuy\u00ean nghi\u1ec7p<\/b><\/h2>\n

M\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ch\u00ednh l\u00e0 “x\u01b0\u01a1ng s\u1ed1ng” ph\u1ea3n \u00e1nh trung th\u1ef1c s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Th\u00f4ng qua d\u1ecbch v\u1ee5 ghi s\u1ed5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p, Vina TPT chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh l\u00e0m vi\u1ec7c t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u1ebfn c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb c\u1ea5p cao. <\/span><\/p>\n

1.1. Ghi nh\u1eadn Giao d\u1ecbch H\u00e0ng ng\u00e0y & Chu\u1ea9n h\u00f3a H\u00f3a \u0111\u01a1n \u0110i\u1ec7n t\u1eed<\/b><\/h3>\n

\u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch c\u1ee7a ch\u00fang t\u00f4i ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra theo \u0111\u00fang Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS). T\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec1u \u0111\u01b0\u1ee3c ki\u1ec3m tra m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>, lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n r\u1ee7i ro h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n t\u1eeb c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf. <\/span><\/p>\n

1.2. Ki\u1ec3m so\u00e1t D\u00f2ng ti\u1ec1n & \u0110\u1ed1i chi\u1ebfu Ng\u00e2n h\u00e0ng t\u1ef1 \u0111\u1ed9ng<\/b><\/h3>\n

Vina TPT th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng \u0111\u1ecbnh k\u1ef3, gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c Kho\u1ea3n ph\u1ea3i thu v\u00e0 Kho\u1ea3n ph\u1ea3i tr\u1ea3. Quy tr\u00ecnh ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n nghi\u00eam ng\u1eb7t n\u00e0y gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i n\u1eafm b\u1eaft ch\u00ednh x\u00e1c kh\u1ea3 n\u0103ng thanh kho\u1ea3n c\u1ee7a c\u00f4ng ty v\u00e0 ng\u0103n ng\u1eeba t\u00ecnh tr\u1ea1ng thi\u1ebfu h\u1ee5t ti\u1ec1n m\u1eb7t \u0111\u1ed9t ng\u1ed9t. <\/span><\/p>\n

1.3. L\u1eadp B\u00e1o c\u00e1o T\u00e0i ch\u00ednh & B\u00e1o c\u00e1o Qu\u1ea3n tr\u1ecb \u0111a ng\u00f4n ng\u1eef<\/b><\/h3>\n

B\u00ean c\u1ea1nh vi\u1ec7c l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i K\u1ebf to\u00e1n, B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 Ho\u1ea1t \u0111\u1ed9ng Kinh doanh v\u00e0 B\u00e1o c\u00e1o L\u01b0u chuy\u1ec3n Ti\u1ec1n t\u1ec7 theo VAS \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan ch\u1ee9c n\u0103ng, Vina TPT c\u00f2n chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u th\u00e0nh c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb b\u1eb1ng ti\u1ebfng Anh, ti\u1ebfng Nh\u1eadt v\u00e0 ti\u1ebfng Trung. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p Ban Gi\u00e1m \u0111\u1ed1c v\u00e0 Tr\u1ee5 s\u1edf ch\u00ednh \u1edf n\u01b0\u1edbc ngo\u00e0i d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh theo c\u00e1c ti\u00eau chu\u1ea9n qu\u1ea3n tr\u1ecb to\u00e0n c\u1ea7u. <\/span><\/p>\n

1.4. Cung c\u1ea5p nh\u00e2n s\u1ef1 K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><\/h3>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a th\u1ec3 b\u1ed5 nhi\u1ec7m ngay nh\u00e2n s\u1ef1 c\u1ea5p cao, Vina TPT cung c\u1ea5p nh\u00e2n s\u1ef1 s\u1edf h\u1eefu Ch\u1ee9ng ch\u1ec9 K\u1ebf to\u00e1n tr\u01b0\u1edfng do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p \u0111\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd, k\u00fd duy\u1ec7t ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Tri\u1ebft l\u00fd ho\u1ea1t \u0111\u1ed9ng:<\/b> Vi\u1ec7c thi\u1ebft l\u1eadp 4 nhi\u1ec7m v\u1ee5 kh\u00e9p k\u00edn n\u00e0y kh\u00f4ng \u0111\u01a1n thu\u1ea7n ch\u1ec9 l\u00e0 x\u1eed l\u00fd th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh gi\u1ea5y t\u1edd. N\u00f3 ph\u1ea3n \u00e1nh tinh th\u1ea7n l\u00e0m vi\u1ec7c “Ch\u00ednh x\u00e1c – Minh b\u1ea1ch – Ch\u1ee7 \u0111\u1ed9ng” c\u1ee7a Vina TPT. Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng m\u1ed7i con s\u1ed1 tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec1u g\u1eafn li\u1ec1n v\u1edbi s\u1ef1 an to\u00e0n ph\u00e1p l\u00fd v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. B\u1eb1ng c\u00e1ch chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u1eeb nh\u1eefng giao d\u1ecbch \u0111\u1ea7u v\u00e0o nh\u1ecf nh\u1ea5t cho \u0111\u1ebfn c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb \u0111a ng\u00f4n ng\u1eef g\u1eedi v\u1ec1 c\u00f4ng ty m\u1eb9, Vina TPT bi\u1ebfn h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u1eeb m\u1ed9t “ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7” th\u00e0nh m\u1ed9t ngu\u1ed3n l\u1ef1c qu\u1ea3n tr\u1ecb \u0111\u00e1ng tin c\u1eady, gi\u00fap ban l\u00e3nh \u0111\u1ea1o FDI lu\u00f4n l\u00e0m ch\u1ee7 t\u00ecnh h\u00ecnh trong c\u00e1c k\u1ef3 thanh tra, ki\u1ec3m to\u00e1n v\u00e0 t\u1ef1 tin \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n

\"D\u1ecbch<\/p>\n

2. D\u1ecbch v\u1ee5 K\u00ea khai Thu\u1ebf – T\u1ed1i \u01b0u Ngh\u0129a v\u1ee5 & Qu\u1ea3n tr\u1ecb R\u1ee7i ro<\/b><\/h2>\n

Trong c\u1ea5u tr\u00fac c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, vi\u1ec7c t\u01b0 v\u1ea5n v\u00e0 k\u00ea khai thu\u1ebf \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ef1 an to\u00e0n ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. V\u1edbi t\u01b0 c\u00e1ch l\u00e0 chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf gi\u00e0u kinh nghi\u1ec7m, Vina TPT gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh thu\u1ebf c\u1ee7a Vi\u1ec7t Nam \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3. <\/span><\/p>\n

2.1. K\u00ea khai & N\u1ed9p thu\u1ebf \u0110\u1ecbnh k\u1ef3 Ch\u00ednh x\u00e1c<\/b><\/h3>\n

Vina TPT l\u1eadp v\u00e0 n\u1ed9p to\u00e0n b\u1ed9 c\u00e1c t\u1edd khai thu\u1ebf \u0111\u1ecbnh k\u1ef3 (h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng qu\u00fd), bao g\u1ed3m: Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT), t\u1ea1m t\u00ednh Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN) theo quy t\u1eafc 80% tr\u01b0\u1edbc Qu\u00fd 4, v\u00e0 Thu\u1ebf Nh\u00e0 th\u1ea7u N\u01b0\u1edbc ngo\u00e0i (FCT) ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n thanh to\u00e1n cho \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf.<\/span><\/p>\n

2.2. Quy\u1ebft to\u00e1n Thu\u1ebf Cu\u1ed1i n\u0103m & H\u1ed7 tr\u1ee3 Ho\u00e0n thu\u1ebf<\/b><\/h3>\n

V\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, ch\u00fang t\u00f4i l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) cho to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u1eb7c bi\u1ec7t, Vina TPT<\/a> h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, gi\u00fap gi\u1ea3i ph\u00f3ng ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng cho c\u00f4ng ty. <\/span><\/p>\n

2.3. T\u01b0 v\u1ea5n Thu\u1ebf & \u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi C\u01a1 quan Thu\u1ebf<\/b><\/h3>\n

M\u1ed9t nh\u00e0 t\u01b0 v\u1ea5n thu\u1ebf ch\u1ee7 \u0111\u1ed9ng c\u0169ng s\u1ebd gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng cho c\u00e1c k\u1ef3 thanh tra thu\u1ebf v\u00e0 s\u1ef1 thay \u0111\u1ed5i c\u1ee7a c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vina TPT h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ed1i \u0111a h\u00f3a c\u00e1c g\u00f3i \u01b0u \u0111\u00e3i thu\u1ebf h\u1ee3p ph\u00e1p (mi\u1ec5n\/gi\u1ea3m thu\u1ebf TNDN t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n ho\u1eb7c l\u0129nh v\u1ef1c \u01b0u ti\u00ean theo Lu\u1eadt \u0110\u1ea7u t\u01b0 2020). Trong c\u00e1c k\u1ef3 thanh, ki\u1ec3m tra thu\u1ebf, c\u00e1c chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i s\u1ebd tr\u1ef1c ti\u1ebfp \u0111\u1ea1i di\u1ec7n cho c\u00f4ng ty gi\u1ea3i tr\u00ecnh h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb v\u00e0 b\u1ea3o v\u1ec7 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 tr\u01b0\u1edbc \u0111o\u00e0n thanh tra. <\/span><\/p>\n

S\u1ef1 li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd gi\u1eefa k\u00ea khai \u0111\u1ecbnh k\u1ef3, quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m v\u00e0 \u0111\u1ea1i di\u1ec7n gi\u1ea3i tr\u00ecnh khi thanh tra kh\u00f4ng ch\u1ec9 gi\u00fap c\u00f4ng ty ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1edbi Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n kh\u1eb3ng \u0111\u1ecbnh vai tr\u00f2 “l\u00e1 ch\u1eafnthu\u1ebf ch\u1ee7 \u0111\u1ed9ng” c\u1ee7a Vina TPT. Trong m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd kh\u1eaft khe c\u1ee7a Vi\u1ec7t Nam, t\u01b0 v\u1ea5n thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u00ecm c\u00e1ch “l\u00e1ch lu\u1eadt”, m\u00e0 l\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac chi ph\u00ed m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p v\u00e0 chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng cho m\u1ecdi k\u1ecbch b\u1ea3n thanh tra c\u00f3 th\u1ec3 x\u1ea3y ra. B\u1eb1ng c\u00e1ch thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb ch\u1eb7t ch\u1ebd ngay t\u1eeb \u0111\u1ea7u, Vina TPT gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tri\u1ec7t ti\u00eau r\u1ee7i ro ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3, b\u1ea3o v\u1ec7 v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 lu\u00f4n l\u00e0m ch\u1ee7 t\u00ecnh h\u00ecnh tr\u01b0\u1edbc m\u1ecdi bi\u1ebfn \u0111\u1ed9ng ch\u00ednh s\u00e1ch. <\/span><\/p>\n

\n\t\t\u0110\u1eb7t l\u1ecbch t\u01b0 v\u1ea5n k\u00ea khai thu\u1ebf mi\u1ec5n ph\u00ed<\/span>\n\t<\/a>\n\n

3. D\u1ecbch v\u1ee5 Nh\u00e2n s\u1ef1 & Ti\u1ec1n l\u01b0\u01a1ng – T\u00edch h\u1ee3p xuy\u00ean su\u1ed1t v\u1edbi K\u1ebf to\u00e1n & Thu\u1ebf<\/b><\/h2>\n

Trong m\u00f4 h\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a c\u00e1c doanh nghi\u1ec7p FDI, qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 v\u00e0 x\u1eed l\u00fd ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp m\u00e0 g\u1eafn li\u1ec1n tr\u1ef1c ti\u1ebfp v\u1edbi ngh\u0129a v\u1ee5 Thu\u1ebf TNCN v\u00e0 B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i (BHXH). Vi\u1ec7c thi\u1ebfu \u0111\u1ed3ng b\u1ed9 gi\u1eefa h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ch\u00ednh s\u00e1ch l\u01b0\u01a1ng v\u00e0 b\u00e1o c\u00e1o Thu\u1ebf TNDN th\u01b0\u1eddng t\u1ea1o ra nh\u1eefng “l\u1ed7 h\u1ed5ng” khi\u1ebfn c\u01a1 quan thu\u1ebf kh\u00f4ng cho ph\u00e9p kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed nh\u00e2n c\u00f4ng khi quy\u1ebft to\u00e1n. D\u1ecbch v\u1ee5 Ti\u1ec1n l\u01b0\u01a1ng (Payroll) chuy\u00ean s\u00e2u c\u1ee7a Vina TPT \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m gi\u1ea3i quy\u1ebft to\u00e0n di\u1ec7n m\u1ed1i li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p gi\u1eefa Lu\u1eadt Lao \u0111\u1ed9ng, Lu\u1eadt BHXH v\u00e0 Lu\u1eadt Thu\u1ebf s\u1edf t\u1ea1i: <\/span><\/p>\n

3.1. T\u00ednh l\u01b0\u01a1ng ch\u00ednh x\u00e1c, B\u1ea3o m\u1eadt th\u00f4ng tin & X\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng<\/b><\/h3>\n
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  • X\u00e2y d\u1ef1ng Ch\u00ednh s\u00e1ch & Thang b\u1ea3ng l\u01b0\u01a1ng: <\/b>T\u01b0 v\u1ea5n v\u00e0 thi\u1ebft k\u1ebf c\u1ea5u tr\u00fac thu nh\u1eadp h\u1ee3p l\u00fd (l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p mi\u1ec5n thu\u1ebf, th\u01b0\u1edfng hi\u1ec7u su\u1ea5t) tu\u00e2n th\u1ee7 \u0111\u00fang Lu\u1eadt Lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed BHXH v\u00e0 Thu\u1ebf TNCN cho c\u00f4ng ty.<\/span><\/li>\n
  • T\u00ednh L\u01b0\u01a1ng Ch\u00ednh x\u00e1c & B\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i: <\/b>Th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n chi ti\u1ebft ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb thu\u1ebf\/b\u1ea3o hi\u1ec3m v\u00e0 ph\u00e1t h\u00e0nh phi\u1ebfu l\u01b0\u01a1ng (payslip) song ng\u1eef. B\u1ea3o m\u1eadt th\u00f4ng tin thu nh\u1eadp c\u1ee7a ban l\u00e3nh \u0111\u1ea1o v\u00e0 nh\u00e2n s\u1ef1 c\u1ea5p cao th\u00f4ng qua h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef ph\u00e2n quy\u1ec1n truy c\u1eadp nghi\u00eam ng\u1eb7t.<\/span><\/li>\n<\/ul>\n

    3.2. Qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i & Kh\u1ea5u tr\u1eeb Thu\u1ebf TNCN<\/b><\/h3>\n
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    • \u0110\u1ed3ng b\u1ed9 H\u1ed3 s\u01a1 Lao \u0111\u1ed9ng & BHXH: <\/b>\u0110\u1ea1i di\u1ec7n c\u00f4ng ty x\u1eed l\u00fd to\u00e0n b\u1ed9 c\u00e1c th\u1ee7 t\u1ee5c b\u00e1o t\u0103ng\/gi\u1ea3m lao \u0111\u1ed9ng, ch\u1ed1t s\u1ed5 BHXH v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, \u1ed1m \u0111au v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i kh\u00e1c v\u1edbi C\u01a1 quan BHXH \u0111\u00fang h\u1ea1n, tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/li>\n
    • K\u00ea khai & Kh\u1ea5u tr\u1eeb Thu\u1ebf TNCN:<\/b> X\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 qu\u1ea3n l\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ho\u1eb7c thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, \u0111\u1ea3m b\u1ea3o kh\u1edbp \u0111\u00fang 100% v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m.<\/span><\/li>\n<\/ul>\n

      3.3. Chu\u1ea9n h\u00f3a th\u1ee7 t\u1ee5c Ph\u00e1p l\u00fd & T\u1ed1i \u01b0u r\u1ee7i ro Thu\u1ebf cho Nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i<\/b><\/h3>\n