{"id":2646,"date":"2025-05-15T12:53:54","date_gmt":"2025-05-15T05:53:54","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/ap-dung-bo-sung-thue-tndn-bo-sung-theo-quy-dinh-ve-thue-toi-thieu-toan-cau\/"},"modified":"2025-05-15T14:44:56","modified_gmt":"2025-05-15T07:44:56","slug":"ap-dung-bo-sung-thue-tndn-bo-sung-theo-quy-dinh-ve-thue-toi-thieu-toan-cau","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/ap-dung-bo-sung-thue-tndn-bo-sung-theo-quy-dinh-ve-thue-toi-thieu-toan-cau\/","title":{"rendered":"\u00c1p d\u1ee5ng b\u1ed5 sung thu\u1ebf TNDN b\u1ed5 sung theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u"},"content":{"rendered":"\n<p>Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng v\u00e0 xu h\u01b0\u1edbng ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u, Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (\u201cTTTTC\u201d) \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u qu\u1ed1c gia, trong \u0111\u00f3 c\u00f3 Vi\u1ec7t Nam, quan t\u00e2m tri\u1ec3n khai. S\u1ef1 ki\u1ec7n chia s\u1ebb l\u1ea7n n\u00e0y nh\u1eb1m cung c\u1ea5p th\u00f4ng tin c\u1eadp nh\u1eadt, r\u00f5 r\u00e0ng v\u00e0 thi\u1ebft th\u1ef1c v\u1ec1 c\u01a1 ch\u1ebf thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung trong khu\u00f4n kh\u1ed5 ch\u00ednh s\u00e1ch thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (\u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong Ngh\u1ecb Quy\u1ebft 107\/2023\/QH15), t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, v\u00e0 chu\u1ea9n b\u1ecb t\u1ed1t h\u01a1n trong vi\u1ec7c tu\u00e2n th\u1ee7 v\u00e0 th\u00edch \u1ee9ng.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (TTTTC) l\u00e0 g\u00ec?<\/li>\n\n\n\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam: doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i \u00e1p d\u1ee5ng TTTTC kh\u00f4ng?<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec n\u1ebfu thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng?<\/li>\n\n\n\n<li>Quy tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/li>\n\n\n\n<li>Quy \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m khi kh\u00f4ng k\u00ea khai v\u00e0 n\u1ed9p TTTTC.<\/li>\n\n\n\n<li>Gi\u1ea3m tr\u1eeb tr\u00e1ch nhi\u1ec7m trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp.<\/li>\n<\/ul>\n\n<p>S\u1ef1 ki\u1ec7n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p n\u1eafm r\u00f5 quy \u0111\u1ecbnh, gi\u1ea3m thi\u1ec3u r\u1ee7i ro, v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng th\u00edch \u1ee9ng trong m\u1ed9t m\u00f4i tr\u01b0\u1eddng thu\u1ebf to\u00e0n c\u1ea7u \u0111ang thay \u0111\u1ed5i nhanh ch\u00f3ng.<\/p>\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-1b22c3598c807b0429147ac8a0831825\"><strong>TH\u1edcI GIAN &amp; \u0110\u1ecaA \u0110I\u1ec2M<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li class=\"has-pale-cyan-blue-background-color has-background\">\u0110\u1ecba \u0111i\u1ec3m: Tr\u1ef1c tuy\u1ebfn qua Zoom<\/li>\n\n\n\n<li class=\"has-pale-cyan-blue-background-color has-background\">Th\u1eddi gian: 9:30 \u2013 11:30. Th\u1ee9 4, ng\u00e0y 28\/05\/2025<\/li>\n\n\n\n<li class=\"has-pale-cyan-blue-background-color has-background\">Di\u1ec5n gi\u1ea3:<br\/>o <strong>B\u00e0. Th\u00e1i V\u00e2n Anh<\/strong> (FCCA, CPA Vietnam), Partner &#8211; C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n KTC..<br\/>o <strong>B\u00e0. Nguy\u1ec5n Th\u1ecb H\u00e1nh<\/strong>, Chuy\u00ean gia thu\u1ebf.<\/li>\n\n\n\n<li class=\"has-pale-cyan-blue-background-color has-background\">Ph\u00ed tham d\u1ef1: Mi\u1ec5n ph\u00ed<\/li>\n\n\n\n<li class=\"has-pale-cyan-blue-background-color has-background\">Ng\u00f4n ng\u1eef: Ti\u1ebfng Vi\u1ec7t<\/li>\n<\/ul>\n\n<p>(<em>Sau khi \u0111\u0103ng k\u00fd, \u0111\u01b0\u1eddng link tham d\u1ef1 s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi t\u1edbi anh\/ch\u1ecb qua email v\u00e0o ng\u00e0y 27\/05\/2025.<\/em>)<strong><br\/><\/strong><\/p>\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-bccd7c310e76ce5fd7031fa3cc4ccb84\"><strong>TH\u00d4NG TIN V\u1ec0 DI\u1ec4N GI\u1ea2<\/strong><\/p>\n\n<p><strong>B\u00e0 Th\u00e1i V\u00e2n Anh<\/strong> (FCCA, CPA Vietnam) Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh v\u0103n ph\u00f2ng H\u1ed3 Ch\u00ed Minh, \u0111\u1ed3ng th\u1eddi l\u00e0 \u0110\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a Russell Bedford KTC. Tr\u01b0\u1edbc khi gia nh\u1eadp RBK, b\u00e0 V\u00e2n Anh \u0111\u00e3 c\u00f3 nhi\u1ec1u n\u0103m kinh nghi\u1ec7m l\u00e0m vi\u1ec7c t\u1ea1i PricewaterhouseCoopers Glasgow, V\u01b0\u01a1ng qu\u1ed1c Anh. T\u1ea1i \u0111\u00e2y, b\u00e0 ph\u1ee5 tr\u00e1ch nhi\u1ec1u kh\u00e1ch h\u00e0ng v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n cho c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 ch\u01b0a ni\u00eam y\u1ebft ho\u1ea1t \u0111\u1ed9ng trong \u0111a d\u1ea1ng l\u0129nh v\u1ef1c nh\u01b0 s\u1ea3n xu\u1ea5t, kh\u00e1ch s\u1ea1n, th\u01b0\u01a1ng m\u1ea1i v\u00e0 lu\u1eadt,.. B\u00e0 V\u00e2n Anh c\u00f3 kinh nghi\u1ec7m chuy\u00ean s\u00e2u t\u1ea1i v\u1ecb tr\u00ed Ki\u1ec3m so\u00e1t, Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh \u1edf C\u00f4ng ty Vine Group, C\u00f4ng ty Vi\u1ec7t \u0110\u0103ng, Tr\u01b0\u1eddng Qu\u1ed1c t\u1ebf ACG, Tr\u01b0\u1eddng Qu\u1ed1c t\u1ebf \u00dac S\u00e0i G\u00f2n.  <\/p>\n\n<p>V\u00e2n Anh hi\u1ec7n \u0111ang l\u00e0 \u1ee6y vi\u00ean Ban ch\u1ea5p h\u00e0nh c\u1ee7a H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean H\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA), th\u00e0nh vi\u00ean k\u1ef3 c\u1ef1u c\u1ee7a Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n vi\u00ean c\u00f4ng ch\u1ee9ng Anh (ACCA), Ch\u1ee9ng ch\u1ec9 K\u1ebf to\u00e1n tr\u01b0\u1edfng do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p. B\u00e0 V\u00e2n Anh c\u0169ng l\u00e0 gi\u1ea3ng vi\u00ean cho ICAEW, ACCA v\u00e0 c\u00e1c Hi\u1ec7p h\u1ed9i chuy\u00ean nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam nh\u01b0 VACPA, VAA, tham gia gi\u1ea3ng d\u1ea1y c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh v\u1ec1 Ph\u00e2n t\u00edch B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n &amp; Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 cho nhi\u1ec1u doanh nghi\u1ec7p   <\/p>\n\n<p><strong>B\u00e0. Nguy\u1ec5n Th\u1ecb H\u00e1nh<\/strong> l\u00e0 chuy\u00ean gia thu\u1ebf h\u00e0ng \u0111\u1ea7u c\u00f3 h\u01a1n 30 n\u0103m kinh nghi\u1ec7m (v\u1edbi 20 n\u0103m kinh nghi\u1ec7m thanh tra) trong l\u0129nh v\u1ef1c Thu\u1ebf v\u00e0 Giao d\u1ecbch li\u00ean k\u1ebft. B\u00e0 c\u0169ng \u0111\u00e3 tham gia v\u00e0o qu\u00e1 tr\u00ecnh so\u1ea1n th\u1ea3o nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh trong l\u0129nh v\u1ef1c n\u00e0y. B\u00e0 H\u00e1nh c\u00f3 th\u00e2m ni\u00ean tr\u00ean 15 n\u0103m \u0111\u00e0o t\u1ea1o cho c\u00e1c th\u1ebf h\u1ec7 thanh tra, c\u00f4ng ch\u1ee9c ng\u00e0nh thu\u1ebf th\u00f4ng qua c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh, B\u1ed9 C\u00f4ng An v\u00e0 m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 c\u00e1c l\u0129nh v\u1ef1c v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 t\u1ea1i c\u00e1c doanh nghi\u1ec7p li\u00ean k\u1ebft, qu\u1ea3n l\u00fd thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, k\u1ef9 n\u0103ng thanh tra thu\u1ebf\u2026. B\u00ean c\u1ea1nh \u0111\u00f3, b\u00e0 \u0111\u00e3 \u0111\u00e0o t\u1ea1o h\u00e0ng ch\u1ee5c ng\u00e0n K\u1ebf to\u00e1n tr\u01b0\u1edfng, t\u01b0 v\u1ea5n thu\u1ebf, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh doanh nghi\u1ec7p theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a H\u1ed9i k\u1ebf to\u00e1n Vi\u1ec7t Nam, H\u1ed9i ki\u1ec3m to\u00e1n Vi\u1ec7t Nam v\u00e0 m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb li\u00ean k\u1ebft.   <\/p>\n\n<div class=\"wp-block-buttons has-custom-font-size has-medium-font-size is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-medium-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/docs.google.com\/forms\/d\/e\/1FAIpQLSeyl6xaXsSwz4Vx0gOeb6hQNMLAwBJ4BVgZ5hTFlBjsvvTsbg\/viewform?usp=pp_url\" style=\"background-color:#00507e\" target=\"_blank\" rel=\"noreferrer noopener\">\u0110\u0103ng k\u00fd<\/a><\/div>\n<\/div>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng v\u00e0 xu h\u01b0\u1edbng ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u, Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (\u201cTTTTC\u201d) \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u qu\u1ed1c gia, trong \u0111\u00f3 c\u00f3 Vi\u1ec7t Nam, quan t\u00e2m tri\u1ec3n khai. S\u1ef1 ki\u1ec7n chia s\u1ebb l\u1ea7n n\u00e0y nh\u1eb1m cung c\u1ea5p th\u00f4ng tin c\u1eadp nh\u1eadt, r\u00f5 r\u00e0ng v\u00e0 thi\u1ebft [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2644,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-2646","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/2646","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=2646"}],"version-history":[{"count":0,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/2646\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/2644"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=2646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=2646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=2646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}