{"id":5246,"date":"2021-11-18T20:24:27","date_gmt":"2021-11-18T11:24:27","guid":{"rendered":"https:\/\/suzuki-global.com\/?p=5246"},"modified":"2021-12-13T14:02:43","modified_gmt":"2021-12-13T05:02:43","slug":"audit-and-tax-treatment","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/vi\/audit-and-tax-treatment\/","title":{"rendered":"Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n thu\u1ebf c\u1ee7a Vi\u1ec7t Nam | Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p"},"content":{"rendered":"<h2><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n k\u1ebf to\u00e1n Vi\u1ec7t Nam, ph\u1ea3n \u1ee9ng v\u1edbi ki\u1ec3m to\u00e1n thu\u1ebf, nh\u1eefng \u0111i\u1ec3m m\u00e0 c\u00e1c c\u00f4ng ty c\u1ea7n l\u01b0u \u00fd<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">N\u0103m 2021 \u0111ang \u0111\u1ebfn g\u1ea7n cu\u1ed1i n\u0103m v\u00e0 c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i \u0111ang ti\u1ebfp c\u1eadn c\u00e1c h\u1ea1t gi\u1ed1ng ki\u1ec3m to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u c\u00f4ng ty li\u00ean k\u1ebft v\u1edbi n\u01b0\u1edbc ngo\u00e0i, bao g\u1ed3m c\u1ea3 Nh\u1eadt B\u1ea3n, \u0111\u1eb7t n\u0103m t\u00e0i ch\u00ednh v\u1edbi cu\u1ed1i th\u00e1ng 12 l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng ki\u1ec3m to\u00e1n k\u1ebf to\u00e1n s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra k\u1ebf to\u00e1n v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u00f3.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">N\u0103m 2021, Vi\u1ec7t Nam c\u0169ng b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1 b\u1edfi b\u1ec7nh d\u1ecbch h\u1ea1ch.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u0103m 2020, Vi\u1ec7t Nam \u0111\u01b0\u1ee3c cho l\u00e0 sinh vi\u00ean danh d\u1ef1 tr\u00ean th\u1ebf gi\u1edbi v\u1edbi t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi nhi\u1ec5m b\u1ec7nh t\u00edch l\u0169y l\u00ean t\u1edbi h\u00e0ng tr\u0103m ng\u01b0\u1eddi, nh\u01b0ng \u0111\u1ebfn gi\u1eefa n\u0103m 2021, h\u00e0ng ngh\u00ecn ng\u01b0\u1eddi s\u1ebd b\u1ecb nhi\u1ec5m b\u1ec7nh m\u1ed7i n\u0103m, ch\u1ee7 y\u1ebfu \u1edf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, th\u00e0nh ph\u1ed1 l\u1edbn nh\u1ea5t \u1edf mi\u1ec1n nam Vi\u1ec7t Nam. N\u00f3 \u0111\u00e3 lan r\u1ed9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ea7u ti\u00ean, c\u00e1c qu\u00e1n bar, qu\u00e1n r\u01b0\u1ee3u, massage v\u00e0 c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p kh\u00e1c m\u00e0 m\u1ecdi ng\u01b0\u1eddi c\u00f3 th\u1ec3 ti\u1ebfp x\u00fac v\u1edbi nhau \u0111\u00e3 \u0111\u00f3ng c\u1eeda c\u00e1c c\u1eeda h\u00e0ng c\u1ee7a h\u1ecd, v\u00e0 th\u1eadm ch\u00ed sau \u0111\u00f3 nhi\u1ec1u nh\u00e0 m\u00e1y bu\u1ed9c ph\u1ea3i \u0111\u00f3ng c\u1eeda.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00f3 l\u00e0 l\u00fd do t\u1ea1i sao ch\u00fang t\u00f4i s\u1ebd ph\u00e1c th\u1ea3o c\u00e1ch ki\u1ec3m to\u00e1n n\u00ean \u0111\u01b0\u1ee3c c\u00e1c c\u00f4ng ty xem x\u00e9t trong m\u1ed9t n\u0103m nh\u01b0 v\u1eady.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n k\u1ebf to\u00e1n Vi\u1ec7t Nam, \u1ee9ng ph\u00f3 v\u1edbi ki\u1ec3m to\u00e1n thu\u1ebf, bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam gi\u1ea3m thu thu\u1ebf<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh s\u1ed1 d\u1ef1 ki\u1ebfn s\u1ebd gi\u1ea3m trong n\u0103m nay \u1edf nhi\u1ec1u ng\u00e0nh v\u00e0 c\u00f4ng ty. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 doanh thu thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam c\u0169ng s\u1ebd gi\u1ea3m \u0111i \u0111\u00e1ng k\u1ec3, v\u1ed1n c\u00f3 th\u1ec3 ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, nhi\u1ec1u bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch, c\u1eaft gi\u1ea3m thu\u1ebf v\u00e0 mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong n\u0103m nay do \u1ea3nh h\u01b0\u1edfng c\u1ee7a \u0111\u1ea1i d\u1ecbch. D\u1eabn \u0111\u1ebfn gi\u1ea3m thu ng\u00e2n s\u00e1ch c\u1ee7a c\u01a1 quan thu\u1ebf. C\u00e1c c\u00f4ng ty c\u1ea7n quan t\u00e2m nhi\u1ec1u h\u01a1n \u0111\u1ebfn vi\u1ec7c tu\u00e2n th\u1ee7.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-weight: 400;\">C\u00e1c l\u0129nh v\u1ef1c r\u1ee7i ro \u0111\u01b0\u1ee3c ch\u1ec9 ra trong ki\u1ec3m to\u00e1n thu\u1ebf<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c ph\u1ed5 bi\u1ebfn m\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ch\u1ec9 ra l\u00e0:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">T\u00ednh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ebfu c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng<\/span><\/li>\n<li><span style=\"font-weight: 400;\">X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp t\u1ed5n th\u1ea5t<\/span><\/li>\n<li><span style=\"font-weight: 400;\">M\u1ed1i quan t\u00e2m v\u1edbi c\u00e1c b\u00ean li\u00ean quan<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Kh\u00f4ng nh\u1ea5t qu\u00e1n trong danh s\u00e1ch h\u00e0ng t\u1ed3n kho v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf<\/span><\/li>\n<li><span style=\"font-weight: 400;\">X\u1eed l\u00fd v\u00e0 \u0111\u00e1nh gi\u00e1 n\u1ee3 x\u1ea5u<\/span><\/li>\n<li><span style=\"font-weight: 400;\">L\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) Thu nh\u1eadp trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tr\u1ee3 c\u1ea5p nh\u00e0 \u1edf th\u00edch h\u1ee3p<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Thu\u1ebf kh\u1ea5u tr\u1eeb ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 d\u1ecbch v\u1ee5 c\u1ee7a thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (PE)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u chuy\u1ec3n gi\u00e1<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">H\u00ecnh ph\u1ea1t<\/span><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\">Thu\u1ebf b\u1ed5 sung (ch\u01b0a \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o) 20%<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Thu\u1ebf b\u1ed5 sung n\u1eb7ng (tr\u1ed1n thu\u1ebf, gian l\u1eadn) 100% -300%<\/span><\/li>\n<li><span style=\"font-weight: 400;\">L\u00e3i ch\u1eadm 0,05% m\u1ed7i ng\u00e0y<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n k\u1ebf to\u00e1n, ph\u1ea3n \u1ee9ng v\u1edbi ki\u1ec3m to\u00e1n thu\u1ebf, t\u00f3m t\u1eaft<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u1ea3n \u1ee9ng c\u1ee7a c\u01a1 quan thu\u1ebf d\u1ef1 ki\u1ebfn s\u1ebd nghi\u00eam kh\u1eafc h\u01a1n tr\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n k\u1ebf to\u00e1n l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c cu\u1ed9c ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u quan tr\u1ecdng l\u00e0 c\u00e1c c\u00f4ng ty ph\u1ea3i giao ti\u1ebfp v\u1edbi c\u00e1c c\u00f4ng ty k\u1ebf to\u00e1n \u0111\u00e3 n\u1eafm ch\u1eafc c\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m qu\u1ea3n l\u00fd c\u1ee7a h\u1ecd.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i AACS, ch\u00fang t\u00f4i mu\u1ed1n th\u00f4ng b\u00e1o cho b\u1ea1n nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd t\u1eeb kh\u00eda c\u1ea1nh ki\u1ec3m to\u00e1n k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n c\u00f3 b\u1ea5t k\u1ef3 c\u00e2u h\u1ecfi n\u00e0o h\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #0000ff;\"><a href=\"https:\/\/suzuki-global.com\/vi\/vietnam-audits-compliance-guide-for-foreign-companies-investors-and-representative-offices\/\" style=\"color: #0000ff;\">Li\u00ean quan: Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam | H\u01b0\u1edbng d\u1eabn tu\u00e2n th\u1ee7 cho c\u00e1c c\u00f4ng ty \/ nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam, c\u00e1ch \u1ee9ng ph\u00f3 v\u1edbi c\u00e1c cu\u1ed9c \u0111i\u1ec1u tra thu\u1ebf v\u00e0 nh\u1eefng \u0111i\u1ec3m m\u00e0 c\u00e1c c\u00f4ng ty c\u1ea7n l\u01b0u \u00fd Khi n\u0103m 2021 s\u1eafp k\u1ebft th\u00fac, \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i [\u2026]<\/p>","protected":false},"author":1,"featured_media":5241,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6,71,73],"tags":[65,66,67,107],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/5246"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/comments?post=5246"}],"version-history":[{"count":7,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/5246\/revisions"}],"predecessor-version":[{"id":6563,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/posts\/5246\/revisions\/6563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media\/5241"}],"wp:attachment":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media?parent=5246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/categories?post=5246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/tags?post=5246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}