{"id":7661,"date":"2026-11-05T15:23:19","date_gmt":"2026-11-05T08:23:19","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/goc-nhin-chuyen-gia-ktc-quan-ly-thue-thuong-mai-dien-tu-nhung-van-de-doanh-nghiep-can-luu-y\/"},"modified":"2026-11-05T15:38:21","modified_gmt":"2026-11-05T08:38:21","slug":"goc-nhin-chuyen-gia-ktc-quan-ly-thue-thuong-mai-dien-tu-nhung-van-de-doanh-nghiep-can-luu-y","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/kinh-doanh-tai-viet-nam\/goc-nhin-chuyen-gia-ktc-quan-ly-thue-thuong-mai-dien-tu-nhung-van-de-doanh-nghiep-can-luu-y\/","title":{"rendered":"[G\u00f3c Nh\u00ecn Chuy\u00ean Gia Ktc] Qu\u1ea3n L\u00fd Thu\u1ebf Th\u01b0\u01a1ng M\u1ea1i \u0110i\u1ec7n T\u1eed: Nh\u1eefng V\u1ea5n \u0110\u1ec1 Doanh Nghi\u1ec7p C\u1ea7n L\u01b0u \u00dd"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>T\u00e1c gi\u1ea3:<\/strong> B\u00e0 Th\u00e1i Th\u1ecb V\u00e2n Anh \u2013 Gi\u00e1m \u0111\u1ed1c Chi nh\u00e1nh TP.HCM, C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n KTC; Th\u00e0nh vi\u00ean Ti\u1ec3u ban Thu\u1ebf v\u00e0 Ph\u00e1p lu\u1eadt, ACCA Vi\u1ec7t Nam<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u00f3m t\u1eaft n\u1ed9i dung:<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Lu\u1eadt <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216503&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noreferrer noopener\">Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed s\u1ed1 122\/2025\/QH15<\/a> v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean m\u00f4i tr\u01b0\u1eddng s\u1ed1. Khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng khai th\u00e1c v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u giao d\u1ecbch, doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m kh\u00f4ng ch\u1ec9 \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf m\u00e0 c\u00f2n \u0111\u1ebfn t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa doanh thu, h\u00f3a \u0111\u01a1n, d\u00f2ng ti\u1ec1n v\u00e0 d\u1eef li\u1ec7u k\u1ebf to\u00e1n. T\u1eeb nh\u1eefng chia s\u1ebb chuy\u00ean m\u00f4n c\u1ee7a b\u00e0 Th\u00e1i Th\u1ecb V\u00e2n Anh tr\u00ean Chuy\u00ean trang Thu\u1ebf &amp; H\u1ea3i quan \u2013 T\u1ea1p ch\u00ed Kinh t\u1ebf &#8211; T\u00e0i ch\u00ednh (B\u1ed9 T\u00e0i ch\u00ednh), b\u00e0i vi\u1ebft ph\u00e2n t\u00edch nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t.<\/p>\n\n<p class=\"wp-block-paragraph\">Nh\u1eefng thay \u0111\u1ed5i trong qu\u1ea3n l\u00fd thu\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (TM\u0110T) th\u1eddi gian qua thu h\u00fat nhi\u1ec1u s\u1ef1 quan t\u00e2m \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 ng\u01b0\u1eddi b\u00e1n tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1. Tuy nhi\u00ean, t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u1eadn h\u00e0nh n\u1ec1n t\u1ea3ng TM\u0110T v\u00e0 doanh nghi\u1ec7p kinh doanh \u0111a k\u00eanh, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed1i so\u00e1t doanh thu v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa d\u1eef li\u1ec7u giao d\u1ecbch, h\u00f3a \u0111\u01a1n v\u00e0 d\u00f2ng ti\u1ec1n \u0111ang tr\u1edf th\u00e0nh nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb tu\u00e2n th\u1ee7.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>1. Qu\u1ea3n l\u00fd thu\u1ebf TM\u0110T: Chuy\u1ec3n d\u1ecbch sang c\u00e1ch ti\u1ebfp c\u1eadn d\u1ef1a tr\u00ean d\u1eef li\u1ec7u<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed s\u1ed1 122\/2025\/QH15 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026, t\u1ea1o n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd cho vi\u1ec7c t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean m\u00f4i tr\u01b0\u1eddng s\u1ed1.<\/p>\n\n<p class=\"wp-block-paragraph\">M\u1ed9t thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 vi\u1ec7c m\u1edf r\u1ed9ng kh\u1ea3 n\u0103ng khai th\u00e1c v\u00e0 \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng TM\u0110T, giao d\u1ecbch thanh to\u00e1n v\u00e0 c\u00e1c ch\u1ee7 th\u1ec3 c\u00f3 li\u00ean quan. Thay v\u00ec ch\u1ee7 y\u1ebfu d\u1ef1a v\u00e0o d\u1eef li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai, c\u01a1 quan thu\u1ebf c\u00f3 th\u00eam ngu\u1ed3n th\u00f4ng tin \u0111\u1ec3 nh\u1eadn di\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro.<\/p>\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c t\u0103ng c\u01b0\u1eddng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u c\u0169ng khi\u1ebfn nh\u1eefng ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu k\u00ea khai, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, d\u1eef li\u1ec7u n\u1ec1n t\u1ea3ng v\u00e0 d\u00f2ng ti\u1ec1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n r\u00f5 h\u01a1n.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, \u0111i\u1ec1u n\u00e0y nh\u1ea5n m\u1ea1nh t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t t\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, thay v\u00ec ch\u1ec9 x\u1eed l\u00fd c\u00e1c sai l\u1ec7ch khi c\u01a1 quan qu\u1ea3n l\u00fd y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e1ng l\u01b0u \u00fd, kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u kh\u00f4ng ch\u1ec9 \u0111\u1eb7t ra y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh t\u1eeb n\u0103m 2026. Nh\u1eefng ch\u00eanh l\u1ec7ch trong vi\u1ec7c ghi nh\u1eadn doanh thu, l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf \u1edf c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u0169ng c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 c\u1ea7n gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo quy \u0111\u1ecbnh.<\/p>\n\n<p class=\"wp-block-paragraph\">V\u00ec v\u1eady, b\u00ean c\u1ea1nh vi\u1ec7c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t t\u00ednh ch\u00ednh x\u00e1c v\u00e0 nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u k\u1ebf to\u00e1n, h\u1ed3 s\u01a1 thu\u1ebf, bao g\u1ed3m c\u1ea3 c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc, tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>2. Ph\u00e2n \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf gi\u1eefa c\u00e1c ch\u1ee7 th\u1ec3 trong h\u1ec7 sinh th\u00e1i TM\u0110T<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ho\u1ea1t \u0111\u1ed9ng TM\u0110T c\u00f3 th\u1ec3 c\u00f3 s\u1ef1 tham gia c\u1ee7a nhi\u1ec1u ch\u1ee7 th\u1ec3, bao g\u1ed3m doanh nghi\u1ec7p b\u00e1n h\u00e0ng, \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh n\u1ec1n t\u1ea3ng, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 thanh to\u00e1n v\u00e0 c\u00e1c b\u00ean trung gian kh\u00e1c.<\/p>\n\n<p class=\"wp-block-paragraph\">T\u00f9y theo vai tr\u00f2, m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng, m\u1ed7i ch\u1ee7 th\u1ec3 c\u00f3 th\u1ec3 ph\u00e1t sinh nh\u1eefng ngh\u0129a v\u1ee5 kh\u00e1c nhau v\u1ec1 thu\u1ebf, cung c\u1ea5p th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e1ng ch\u00fa \u00fd, theo Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP, ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai thay v\u00e0 n\u1ed9p thay thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>C\u1ea7n ph\u00e2n bi\u1ec7t r\u1eb1ng c\u01a1 ch\u1ebf n\u00e0y kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c n\u1ec1n t\u1ea3ng th\u1ef1c hi\u1ec7n thay ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u1ecdi doanh nghi\u1ec7p b\u00e1n h\u00e0ng tr\u00ean s\u00e0n.<\/strong> Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh n\u1ec1n t\u1ea3ng, vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u00f2n \u0111\u00f2i h\u1ecfi kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd giao d\u1ecbch, x\u1eed l\u00fd c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u kh\u1ea5u tr\u1eeb, n\u1ed9p thay m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>3. B\u1ed1n v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Th\u1ee9 nh\u1ea5t, \u0111\u1ed1i so\u00e1t doanh thu t\u1eeb nhi\u1ec1u k\u00eanh kinh doanh.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p b\u00e1n h\u00e0ng qua s\u00e0n TM\u0110T, website, m\u1ea1ng x\u00e3 h\u1ed9i v\u00e0 c\u1eeda h\u00e0ng tr\u1ef1c ti\u1ebfp c\u1ea7n b\u1ea3o \u0111\u1ea3m doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang k\u1ef3 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, \u0111\u01a1n h\u00e0ng h\u1ee7y v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, x\u1eed l\u00fd ph\u00f9 h\u1ee3p \u0111\u1ec3 h\u1ea1n ch\u1ebf ch\u00eanh l\u1ec7ch gi\u1eefa d\u1eef li\u1ec7u b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Th\u1ee9 hai, ph\u00e2n bi\u1ec7t doanh thu b\u00e1n h\u00e0ng v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn t\u1eeb n\u1ec1n t\u1ea3ng.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Trong ho\u1ea1t \u0111\u1ed9ng TM\u0110T, s\u1ed1 ti\u1ec1n s\u00e0n chuy\u1ec3n v\u1ec1 doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5n tr\u1eeb c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5, thanh to\u00e1n, qu\u1ea3ng c\u00e1o, v\u1eadn chuy\u1ec3n ho\u1eb7c c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c. <strong>V\u00ec v\u1eady, s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3n \u00e1nh doanh thu ph\u1ea3i ghi nh\u1eadn ho\u1eb7c doanh thu t\u00ednh thu\u1ebf.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu b\u00e1o c\u00e1o giao d\u1ecbch v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed, chi\u1ebft kh\u1ea5u, ho\u00e0n ti\u1ec1n v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu, chi ph\u00ed, ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1eb7c bi\u1ec7t, c\u1ea7n l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, voucher v\u00e0 kho\u1ea3n h\u1ed7 tr\u1ee3 t\u1eeb n\u1ec1n t\u1ea3ng \u0111\u1ec3 tr\u00e1nh ghi nh\u1eadn sai ho\u1eb7c thi\u1ebfu ch\u1ee9ng t\u1eeb cho c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Th\u1ee9 ba, x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m thu\u1ebf theo t\u1eebng m\u00f4 h\u00ecnh kinh doanh.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c m\u00f4 h\u00ecnh b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp, b\u00e1n h\u00e0ng qua n\u1ec1n t\u1ea3ng, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1 ho\u1eb7c h\u1ee3p t\u00e1c v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c nhau.<\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t b\u1ea3n ch\u1ea5t giao d\u1ecbch, quan h\u1ec7 h\u1ee3p \u0111\u1ed3ng v\u00e0 vai tr\u00f2 c\u1ee7a t\u1eebng b\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNDN v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan, bao g\u1ed3m ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi c\u00f3 ph\u00e1t sinh.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Th\u1ee9 t\u01b0, t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Khi c\u01a1 quan thu\u1ebf c\u00f3 th\u00eam kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin t\u1eeb nhi\u1ec1u ngu\u1ed3n, vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u giao d\u1ecbch v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan tr\u1edf n\u00ean \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng.<\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p n\u00ean \u0111\u1ecbnh k\u1ef3 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u t\u1eeb h\u1ec7 th\u1ed1ng b\u00e1n h\u00e0ng, n\u1ec1n t\u1ea3ng TM\u0110T, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 k\u1ecbp th\u1eddi nh\u1eadn di\u1ec7n, x\u1eed l\u00fd c\u00e1c ch\u00eanh l\u1ec7ch v\u00e0 c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>4. H\u01b0\u1edbng t\u1edbi qu\u1ea3n l\u00fd thu\u1ebf minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ch\u1ee7 \u0111\u1ed9ng<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Theo g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n \u0111\u01b0\u1ee3c chia s\u1ebb trong cu\u1ed9c ph\u1ecfng v\u1ea5n, vi\u1ec7c ho\u00e0n thi\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi kinh t\u1ebf s\u1ed1 c\u1ea7n h\u01b0\u1edbng t\u1edbi s\u1ef1 minh b\u1ea1ch, x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7.<\/p>\n\n<p class=\"wp-block-paragraph\">B\u00ean c\u1ea1nh vi\u1ec7c ti\u1ebfp t\u1ee5c l\u00e0m r\u00f5 ngh\u0129a v\u1ee5 thu\u1ebf trong c\u00e1c m\u00f4 h\u00ecnh kinh doanh s\u1ed1, c\u00e1c c\u01a1 ch\u1ebf h\u1ed7 tr\u1ee3 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u00e0 c\u1ea3nh b\u00e1o r\u1ee7i ro s\u1edbm c\u0169ng c\u00f3 th\u1ec3 g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf sai s\u00f3t, gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, qu\u1ea3n l\u00fd thu\u1ebf TM\u0110T kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf, m\u00e0 c\u00f2n g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng d\u1eef li\u1ec7u k\u1ebf to\u00e1n, kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t giao d\u1ecbch v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/strong><\/p>\n\n<div class=\"wp-block-group has-text-color has-background has-link-color wp-elements-1 is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;color:#002438;background-color:#f0e0ff;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n Thu\u1ebf v\u00e0 K\u1ebf to\u00e1n KTC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh tr\u00ean nhi\u1ec1u n\u1ec1n t\u1ea3ng, vi\u1ec7c r\u00e0 so\u00e1t t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa doanh thu, h\u00f3a \u0111\u01a1n, d\u00f2ng ti\u1ec1n v\u00e0 d\u1eef li\u1ec7u k\u1ebf to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1edbi kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n trong l\u0129nh v\u1ef1c <a href=\"https:\/\/ktcvietnam.com\/vi\/dich-vu\/dich-vu-thue\/\"><strong>thu\u1ebf<\/strong> <\/a>v\u00e0 <a href=\"https:\/\/ktcvietnam.com\/vi\/dich-vu\/dich-vu-ke-toan\/\"><strong>k\u1ebf to\u00e1n<\/strong><\/a>, <strong>Russell Bedford KTC<\/strong> h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t vi\u1ec7c ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng TM\u0110T; \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf; \u0111\u00e1nh gi\u00e1 c\u00e1c v\u1ea5n \u0111\u1ec1 tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng TM\u0110T c\u00f3 th\u1ec3 li\u00ean h\u1ec7 Russell Bedford KTC \u0111\u1ec3 trao \u0111\u1ed5i v\u1ec1 ph\u1ea1m vi h\u1ed7 tr\u1ee3 ph\u00f9 h\u1ee3p.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>B\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c bi\u00ean t\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n t\u1eeb nh\u1eefng chia s\u1ebb chuy\u00ean m\u00f4n c\u1ee7a b\u00e0 Th\u00e1i Th\u1ecb V\u00e2n Anh trong cu\u1ed9c ph\u1ecfng v\u1ea5n \u0111\u0103ng tr\u00ean Chuy\u00ean trang Thu\u1ebf &amp; H\u1ea3i quan \u2013 T\u1ea1p ch\u00ed Kinh t\u1ebf &#8211; T\u00e0i ch\u00ednh (B\u1ed9 T\u00e0i ch\u00ednh), \u0111\u1ed3ng th\u1eddi b\u1ed5 sung c\u00e1c v\u1ea5n \u0111\u1ec1 th\u1ef1c ti\u1ec5n d\u00e0nh cho doanh nghi\u1ec7p. T<a href=\"https:\/\/thuehaiquan.tapchikinhtetaichinh.vn\/quan-ly-thue-thuong-mai-dien-tu-can-xac-dinh-dung-nghia-vu-thuc-te-cua-nguoi-ban-170883.html\" target=\"_blank\" rel=\"noopener\">ham kh\u1ea3o b\u00e0i ph\u1ecfng v\u1ea5n g\u1ed1c t\u1ea1i \u0111\u00e2y.<\/a><\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00e1c gi\u1ea3: B\u00e0 Th\u00e1i Th\u1ecb V\u00e2n Anh \u2013 Gi\u00e1m \u0111\u1ed1c Chi nh\u00e1nh TP.HCM, C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n KTC; Th\u00e0nh vi\u00ean Ti\u1ec3u ban Thu\u1ebf v\u00e0 Ph\u00e1p lu\u1eadt, ACCA Vi\u1ec7t Nam T\u00f3m t\u1eaft n\u1ed9i dung: Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed s\u1ed1 122\/2025\/QH15 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7662,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-7661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kinh-doanh-tai-viet-nam"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7661","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=7661"}],"version-history":[{"count":3,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7661\/revisions"}],"predecessor-version":[{"id":7666,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7661\/revisions\/7666"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/7662"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=7661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=7661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=7661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}