{"id":216,"date":"2020-01-30T16:24:48","date_gmt":"2020-01-30T07:24:48","guid":{"rendered":"http:\/\/suzuki-global.com\/vietnam-accounting\/?p=216"},"modified":"2021-12-21T14:00:54","modified_gmt":"2021-12-21T05:00:54","slug":"explanation-of-overseas-remittance-from-vietnam-statutory-audit-tax-declaration-and-penalties","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/vi\/explanation-of-overseas-remittance-from-vietnam-statutory-audit-tax-declaration-and-penalties\/","title":{"rendered":"Chuy\u1ec3n ti\u1ec1n, ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i | Gi\u1ea3i th\u00edch v\u1ec1 vi\u1ec7c khai thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t!"},"content":{"rendered":"<h2><span style=\"font-weight: 400;\">Chuy\u1ec3n ti\u1ec1n, ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i | Gi\u1ea3i th\u00edch v\u1ec1 vi\u1ec7c khai thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t!<\/span><\/h2>\r\n<ul>\r\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m tr\u01b0\u1edbc khi chuy\u1ec3n l\u1ee3i nhu\u1eadn sang th\u1ecb tr\u01b0\u1eddng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\r\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u1ea1t thu\u1ebf t\u1ea1i Vi\u1ec7t Nam (ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n thu\u1ebf b\u1ed5 sung)<\/span><\/li>\r\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Vi\u1ec7t Nam \u0111ang ph\u00e1t tri\u1ec3n nhanh ch\u00f3ng trong ASEAN, nh\u01b0ng h\u1ec7 th\u1ed1ng thu\u1ebf c\u00f2n t\u1ed1n nhi\u1ec1u th\u1eddi gian v\u00e0 ph\u1ee9c t\u1ea1p.<\/span><\/li>\r\n<\/ul>\r\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd trong th\u1eddi gian c\u1ea3 n\u0103m tr\u01b0\u1edbc khi chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u1ec1 c\u00f4ng ty m\u1eb9. Ch\u00fang bao g\u1ed3m ki\u1ec3m to\u00e1n theo lu\u1eadt \u0111\u1ecbnh, n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 khai thu\u1ebf. Nh\u1eefng th\u1ee7 t\u1ee5c n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ea1o c\u01a1 h\u1ed9i \u0111\u1ec3 x\u00e1c minh t\u00ednh l\u00e0nh m\u1ea1nh v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n theo lu\u1eadt \u0111\u1ecbnh c\u1ee7a Vi\u1ec7t Nam<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tu\u00e2n th\u1ee7, t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m b\u1edfi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. C\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam v\u1ec1 ki\u1ec3m to\u00e1n, nh\u01b0ng vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">C\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a Vi\u1ec7t Nam c\u00f3 th\u1ec3 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 so v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty m\u1eb9, v\u00ec v\u1eady \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ph\u1ea3i c\u00f3 chuy\u00ean gia ki\u1ec3m tra v\u1ec1 nh\u1eefng kh\u00e1c bi\u1ec7t.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">Khai thu\u1ebf v\u00e0 chuy\u1ec3n ti\u1ec1n ra n\u01b0\u1edbc ngo\u00e0i<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf<strong>Trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac m\u1ed7i n\u0103m t\u00e0i ch\u00ednh<\/strong>Ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong. Th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 n\u00e0y v\u00e0<strong>Th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng tr\u01b0\u1edbc 7 ng\u00e0y l\u00e0m vi\u1ec7c<\/strong>Sau khi th\u1ef1c hi\u1ec7n, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">C\u00e1c h\u00ecnh th\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty Vi\u1ec7t Nam (ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 thu\u1ebf b\u1ed5 sung)<\/span><\/h2>\r\n\r\n<figure class=\"wp-block-image size-large\"><img src=\"http:\/\/suzuki-global.com\/wp-content\/uploads\/2020\/01\/punishment-tax.jpg\" alt=\"thu\u1ebf tr\u1eebng ph\u1ea1t\" class=\"wp-image-80\" \/><\/figure>\r\n\r\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty Vi\u1ec7t Nam s\u1ebd ph\u1ea3i n\u1ed9p ph\u1ea1t (thu\u1ebf ch\u1eadm n\u1ed9p v\u00e0 thu\u1ebf b\u1ed5 sung) n\u1ebfu h\u1ecd kh\u00f4ng khai v\u00e0 n\u1ed9p thu\u1ebf ch\u00ednh x\u00e1c trong th\u1eddi h\u1ea1n.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p thu\u1ebf ch\u1eadm l\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p thu\u1ebf ch\u1eadm.<u>S\u1ed1 ti\u1ec1n thu\u1ebf ch\u01b0a n\u1ed9p v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p Ph\u1ea1t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 0,03% s\u1ed1 ti\u1ec1n thu\u1ebf m\u1ed7i ng\u00e0y<\/u>B\u1eaft bu\u1ed9c. Ngo\u00e0i ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, c\u00f2n c\u00f3 c\u00e1c kho\u1ea3n ph\u1ea1t b\u1ed5 sung v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng khai thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c sai ph\u1ea1m tr\u1ed1n thu\u1ebf<u>20% thu\u1ebf n\u1eb7ng<\/u>\u0110\u01b0\u1ee3c y\u00eau c\u1ea7u ri\u00eang. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ed1 t\u00ecnh tr\u1ed1n thu\u1ebf<u>G\u1ea5p 3 l\u1ea7n s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf<\/u>V\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p ph\u1ea1t, n\u00ean c\u1ea7n ph\u1ea3i ch\u00fa \u00fd xem b\u1ea1n c\u00f3 khai v\u00e0 n\u1ed9p thu\u1ebf h\u1ee3p l\u00fd hay kh\u00f4ng.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400;\">Chuy\u1ec3n ti\u1ec1n t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i<\/span><\/h2>\r\n<p><span style=\"font-weight: 400;\">Vi\u1ec7t Nam l\u00e0 m\u1ed9t trong nh\u1eefng qu\u1ed1c gia ph\u00e1t tri\u1ec3n nhanh nh\u1ea5t ASEAN, nh\u01b0ng c\u0169ng c\u00f3 h\u1ec7 th\u1ed1ng thu\u1ebf ph\u1ee9c t\u1ea1p v\u00e0 t\u1ed1n nhi\u1ec1u th\u1eddi gian trong ASEAN. Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nh\u1eefng c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 v\u1ec1 c\u00e1c y\u00eau c\u1ea7u v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd. V\u00ec v\u1eady, c\u1ea7n ph\u1ea3i hi\u1ec3u r\u00f5 nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 th\u1ee7 t\u1ee5c v\u00e0 c\u1ea3i c\u00e1ch thu\u1ebf h\u00e0ng n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n.<\/span><\/p>\r\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi lu\u1eadt ph\u00e1p Vi\u1ec7t Nam v\u00e0 c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn m\u00e0 kh\u00f4ng g\u1eb7p b\u1ea5t k\u1ef3 tr\u1edf ng\u1ea1i n\u00e0o, b\u1ea1n n\u00ean ki\u1ec3m tra v\u1edbi m\u1ed9t t\u1ed5 ch\u1ee9c \/ c\u00f4ng ty chuy\u00ean ng\u00e0nh c\u1ee7a Vi\u1ec7t Nam n\u1ebfu ph\u00f9 h\u1ee3p. Ch\u00fang t\u00f4i \u0111\u1eb7c bi\u1ec7t khuy\u00ean b\u1ea1n n\u00ean tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a m\u1ed9t ng\u01b0\u1eddi hi\u1ec3u r\u00f5 v\u1ec1 c\u1ea3i c\u00e1ch thu\u1ebf v\u00e0 nh\u1eefng thay \u0111\u1ed5i trong ti\u00eau chu\u1ea9n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Chuy\u1ec3n ti\u1ec1n ra n\u01b0\u1edbc ngo\u00e0i, ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam | Gi\u1ea3i th\u00edch v\u1ec1 t\u1edd khai thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t! T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u ph\u1ea3i [\u2026]<\/p>","protected":false},"author":2,"featured_media":108,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6,71],"tags":[65,66,67,112],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/216"}],"collection":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/comments?post=216"}],"version-history":[{"count":5,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/216\/revisions"}],"predecessor-version":[{"id":7823,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/216\/revisions\/7823"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media\/108"}],"wp:attachment":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media?parent=216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/categories?post=216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/tags?post=216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}