{"id":5259,"date":"2021-10-19T09:29:04","date_gmt":"2021-10-19T02:29:04","guid":{"rendered":"https:\/\/tino.org\/?p=5259"},"modified":"2025-06-11T15:34:22","modified_gmt":"2025-06-11T08:34:22","slug":"bao-cao-thue-la-gi","status":"publish","type":"post","link":"https:\/\/tino.vn\/blog\/bao-cao-thue-la-gi\/","title":{"rendered":"B\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec? \u0110\u1ec3 l\u1eadp b\u00e1o c\u00e1o thu\u1ebf c\u1ea7n nh\u1eefng g\u00ec?"},"content":{"rendered":"\n

B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/a> c\u1ee7a m\u1ecdi doanh nghi\u1ec7p, c\u00f4ng ty ch\u1eafc h\u1eb3n \u0111\u00e3 qu\u00e1 quen thu\u1ed9c v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1o c\u00e1o thu\u1ebf th\u01b0\u1eddng ni\u00ean hay b\u00e1o c\u00e1o thu\u1ebf theo \u0111\u1ecbnh k\u1ef3. V\u1eady b\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec? B\u00e1o c\u00e1o thu\u1ebf bao g\u1ed3m nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o? T\u1ea5t c\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c Tino Group gi\u1ea3i \u0111\u00e1p qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/strong> <\/p>\n\n\n\n

<\/a>T\u00ecm hi\u1ec3u v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf<\/strong><\/h2>\n\n\n\n

<\/a>B\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h3>\n\n\n\n

\n B\u00e1o c\u00e1o thu\u1ebf l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef ph\u1ed5 bi\u1ebfn trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n, d\u00f9ng \u0111\u1ec3 ch\u1ec9 qu\u00e1 tr\u00ecnh k\u00ea khai h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p. Khi b\u00e1o c\u00e1o thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n c\u1ee7a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra trong su\u1ed1t qu\u00e1 tr\u00ecnh thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.\n<\/p>\n\n\n\n

\"bao-cao-thue-la-gi\"<\/figure><\/div>\n\n\n\n

\n B\u00e1o c\u00e1o thu\u1ebf \u0111\u01b0\u1ee3c xem l\u00e0 \u201ct\u1ea5m g\u01b0\u01a1ng ph\u1ea3n chi\u1ebfu\u201d t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t doanh nghi\u1ec7p khi kinh doanh. B\u00ean c\u1ea1nh \u0111\u00f3, b\u00e1o c\u00e1o thu\u1ebf c\u00f2n gi\u00fap c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c c\u1ee7a t\u1eebng doanh nghi\u1ec7p c\u1ee5 th\u1ec3. \n<\/p>\n\n\n\n

\n C\u00f3 th\u1ec3 n\u00f3i, b\u00e1o c\u00e1o thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p. D\u00f9 b\u1ea1n l\u00e0 doanh nghi\u1ec7p l\u00e2u \u0111\u1eddi hay ch\u1ec9 v\u1eeba th\u00e0nh l\u1eadp, b\u00e1o c\u00e1o thu\u1ebf v\u1eabn l\u00e0 tr\u00e1ch nhi\u1ec7m quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u, cho th\u1ea5y s\u1ef1 nghi\u00eam t\u00fac c\u1ee7a doanh nghi\u1ec7p khi thi th\u00e0nh ngh\u0129a v\u1ee5 theo khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt.\n<\/p>\n\n\n\n

Hi\u1ec7n nay, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 hai ph\u01b0\u01a1ng th\u1ee9c b\u00e1o c\u00e1o thu\u1ebf: b\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 b\u00e1o c\u00e1o \u0111i\u1ec7n t\u1eed. V\u1edbi s\u1ef1 ph\u1ed5 bi\u1ebfn c\u1ee7a c\u00f4ng ngh\u1ec7<\/a>, ph\u01b0\u01a1ng th\u1ee9c b\u00e1o c\u00e1o thu\u1ebf tr\u1ef1c tuy\u1ebfn \u0111\u01b0\u1ee3c \u0111\u1ea9y m\u1ea1nh b\u1edfi nh\u1eefng \u01b0u \u0111i\u1ec3m v\u01b0\u1ee3t tr\u1ed9i nh\u01b0: ti\u1ebft ki\u1ec7m th\u1eddi gian, chi ph\u00ed, t\u1ed1i \u01b0u, ti\u1ec7n l\u1ee3i. <\/p>\n\n\n\n

\"bao-cao-thue-la-gi\"<\/figure><\/div>\n\n\n\n

<\/a>V\u00ec sao doanh nghi\u1ec7p ph\u1ea3i b\u00e1o c\u00e1o thu\u1ebf?<\/strong><\/h3>\n\n\n\n

\n Nh\u01b0 \u0111\u00e3 chia s\u1ebb, b\u00e1o c\u00e1o thu\u1ebf kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u201cth\u00edch th\u00ec l\u00e0m\u201d, m\u00e0 \u0111\u00e2y ch\u00ednh l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c m\u1ecdi doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n theo. V\u00ec v\u1eady, kh\u00f4ng b\u00e1o c\u00e1o thu\u1ebf ngh\u0129a l\u00e0 doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, s\u1ebd ch\u1ecbu ph\u1ea1t t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m.\n<\/p>\n\n\n\n

\n B\u00ean c\u1ea1nh \u0111\u00f3, s\u1ed1 thu\u1ebf doanh nghi\u1ec7p k\u00ea khai s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi k\u1ebft qu\u1ea3 c\u1ee7a Thanh tra thu\u1ebf – Ki\u1ec3m tra thu\u1ebf. Doanh nghi\u1ec7p ch\u1ec9 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 khi k\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn l\u00e0 tr\u00f9ng kh\u1edbp v\u1edbi nhau.\n<\/p>\n\n\n\n

\n Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu k\u1ebft qu\u1ea3 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch, doanh nghi\u1ec7p s\u1ebd b\u1ecb truy thu thu\u1ebf, ch\u1ecbu m\u1ee9c ph\u1ea1t 0,5% tr\u00ean s\u1ed1 ng\u00e0y ch\u01b0a n\u1ed9p thu\u1ebf, g\u00e2y \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1 \u0111\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.\n<\/p>\n\n\n\n

<\/a>B\u00e1o c\u00e1o thu\u1ebf bao g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/h2>\n\n\n\n

\n Th\u00f4ng th\u01b0\u1eddng, c\u00e1c doanh nghi\u1ec7p s\u1ebd n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ecbnh k\u1ef3 theo th\u00e1ng ho\u1eb7c qu\u00fd. Trong c\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb l\u1eadp b\u00e1o c\u00e1o thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c v\u0103n b\u1ea3n k\u00ea khai, bao g\u1ed3m: t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, b\u1ea3ng b\u00e1o c\u00e1o th\u1ef1c tr\u1ea1ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, b\u1ea3ng t\u1ea1m t\u00ednh ti\u1ec1n thu\u1ebf (n\u1ebfu c\u00f3). \n<\/p>\n\n\n\n

\"bao-cao-thue-la-gi\"<\/figure><\/div>\n\n\n\n

<\/a>T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/h3>\n\n\n\n

\n Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn l\u1ef1a nhi\u1ec1u c\u00e1ch th\u1ee9c \u0111\u1ec3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0: k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd, k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ho\u1eb7c tr\u1ef1c ti\u1ebfp. D\u1ef1a tr\u00ean c\u00e1ch th\u1ee9c k\u00ea khai, doanh nghi\u1ec7p s\u1ebd ch\u1ecdn \u0111\u01b0\u1ee3c m\u1eabu t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00f9 h\u1ee3p.\n<\/p>\n\n\n\n

<\/a>X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p k\u00ea khai theo th\u00e1ng ho\u1eb7c theo qu\u00fd<\/strong><\/h4>\n\n\n\n
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