Nghien cihi trao iliil
Mot SO dau hieu de idem tra su day du ciia hda dan chufng tir phat sinh trong i(y
A number of signs to check the sufficiency of Invoices and vouchers arising in the period
> ^ ms Nguyii qulfc Himg
Nhin ngiy: 26/02/2017 Bi6n tap ngay: 04/3/2017 Duy$ttang: 13/3/2017 Tren thiie tg, viec bd sdt chi plii li liien toang thMng gSp d m6t s6 doanh nghi6p (DN) c6 nhieu nghiip vu phat sinh. Viec hach toin iffi, Mng vi l<ip thdi cac chi phi phit sinh trong Iiyj<h6ng chili nhiim vu cia ngudi Urn kS toan, mi con co tic ddng tich cue tdi viic lap bio cio thue vi toi uu hoa nghTa vu ndp thug cho DN. Trong mot s6 tnJdng hap, viec bd sdt chl phi hoic ltd khai cham chl phi cb thi giy ra nhOng rii ro vi sSthui thu nhip doanh nghiip (TNDN) phil ndp. Theo quy ajnh cia Luit Thui Gii tri gia ting (GTGT), neu ketoin bd sdt kd khai chi phi diu vio phat sinh trong kf thi cd thi ke khai khiu trCr thui GTGT b6 sung cho cic kjf sau. Tuy nhidn, chi phi ghi Iren cic td hda tan (HD) GTGT bi bo sdt cia cac kf tntdc lai khdng duac hach toin vao chi phi duac trCt, khi tinh thue TNDN cia k) khai thui GTGT khiu iri/bi sung. Vl du, mdt td hda ddn GTGT mua hing phat sinh vio ngiy 29/12/N, vl ly do nio dd, mi td HB dd bj bd quin vi din thing 2/N+1 ke toan mdi phit hiin thi vin cd thi ki khai khiu trir b6 sung cho thing 2/N* 1. Tuy nhien, td HB dd khdng dudc hach toin chi phi duac trO cho thing 2/N* 1. Nhu viy, HB bi bdsdt hay chimki khai dau vio cd thi lim ting nghTa vu nop thui TNDN cho DN. 6 m(i gdc dd khac, nhiiu chl phi trin thuc ti li cd phit sinh. Tuy nhiin, ntiong chl phi niy 1^1 khdng cd HB chOng til (CT) diy di, thinh thi, khdng thi dua cic chi phi dd vio chi phi dUdc trir khi tinh thui TNDN. Do viy, di cin doi thu chi vi til uu hda nghTa vu nop thui cho DN mi vin dam bao tinh hdp ly, hap phii^khdng vipham phip luit, ki toin cin dua vao mot s6 diu hiiu sau, di kiim tra tinh diy di cia HD CT phit sinh tmng kf.
Summary
In fact, cost omission Is a common phenomenon In a number of enterprises which have incurred transactions. The accounting of cost incurred in period in a full, accurate and timely manner is not only the task of accountants, but also positively affects the tax report preparation and opti- mizes the tax payment obligation of the enterprise. In some cases, the cost omission or late expenses declaration may cause risks ofthe amount of payable corporate income tax (CIT).
According to the provisions of Tax Management Law, If Accountant omits to declare input cost aris- ing In the period, this cost can be declared to deduct additional value added tax (VAT) for the follow- ing periods. However, the cost Indicated on omitted VAT invoices from previous periods does not accounted as deductible cost when calculating CIT of the period with additionally deductible VAT declaration. In other aspect, many costs are actually incurred, but they do not have sufficient invoic- es or vouchers, so, it can take these costs into deductible costs when calculating CIT. Therefore, to balance profit and loss and optimize enterprises tax payment obligation while ensuring the rationali- ty, legality and not violating the law. Accountant should be based on a number of signs to check the sufficiency of Invoices and vouchers arising In the period.
Keywords: Invoice, voucher; Cost; Tax Accountant
Q J ^ ^ cM ^!H^ ierni 'if iyli^n iemi <i6 tiidna 3/204Z
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Mdt td, Dua vdo tdn sudi xuci I hodc tinh diu ddn cua chi pmThdng tfaudng, cd mdt stf khoin chi phi xult failn dlu dan hing tfaing v i mang tinh thudng xuyfin hoac ctf dinfa nfair Tiln tfaufi van phdng, tfaufi kfao, difin, nudc, difin thoai, xang dlu, chi cdng tic phi,...
NIu cutfi mtfi k J ktf toin khdng thiy d c IH), CT Ufin quan dtfn d c khoan c h i f a n g tmh tfaudng xuyfin dtf tfal clh phii ddn dtfc d c bd phin, d ntidn cd Ufin quan hodn ftiinfa nhifim vu thu gom IH), CT vl Hiong ktf toin trudc kj' faan kfaai tfaul ttong kJ.
Trfin tfauc ttf, co nhihig DN da ndp xong Bdo d o tii chinfa (BCTC) Othoing fliing 2/flidng 3 nam sau) tfai d n g loat HD cfta flidng 12 b ddu dd bat dlu xult faifim. Niulu ktf todn cho rdng, co quan tfautf da gd bd tfaffi faan kfi khai kfalu triJ thutf GTGT ndn flioai mii khai fliul GTGT kfalu hft btf sung vd hach toin chi phf cho nam sau. Nhu vdy, vific kiiai khiu hft fliutf GTGT btf sung Id khdng sai nfaung vific hach toin chi phf Iai khtfng dftng quy dinfa.
Ktf toin nfin nfad rang, Nfai nudc cho pfalp ktf todn kfi khai kfalu ttft fliutf GTGT btf sung kfai phit hidn IH) chua kd khai nhimg Co qnan fliutf Iai khtfng chl tfaffi gian faacfa t d n . NIu ktf todn khdng faacfa toin dflng nam pfait sinh cfai pfaf thi chi pfaf dd se bi Co quan tfaul Ioai bd. VI vdh d l niy, ctf nfafing k l todn ttfin thuc ttf lai ctf ldm cho stf Ufiu trfin Stf ktf toin khdp vffi Td khai thutf tfaeo dcfa nghi: "NIu chua kfi khai thi cfaua dim hach toin". Bffi vdy, dl ttinfa nfaflng quan diim sai lim d y , ktf todn cin phii faach todn dftng tfaffi ffilm (kfadng dugc ddt nifin dd), cdn vific IK) v l sau faay bi qufin thi k^
sau eft vific kd khai btf sung. Ktf
Nghign Gihi Uao difl
todn d n pfaai lmi;? rang, kfai Nfai nudc quy dinfa vl nifin dfl ktf toin tlft dilu dd cd nghia Ii tit c i d c HD, k l d doanh thu Iln chi phi thudc v l nam nio tfai phii faach toin ddng nam dd.
Nhu viy, tinh trang nhfing btf phdn, cl nfadn ctf lifin quan dtfn d c ngfaidp vu mua bin kidng chuyin HD, CT mtft cich nfaanh cfadng, ldp tfaffi ddi fadi ktf toin/DN cin pfaii xiy dung Bfl quy chtf tii clinih hoac Quy chtf cfai tifiu nfli bfl dl Giim dtfc tfaflng qua, ttong do co quy dinh v l thffi gian vd nghia vu nflp CT, quy dinh cfatf tii xft 1;^ cic vi pfaam vl vile cfaim ntfp CT. Cic bifin phip tdi cfahifa fafiu faidu v l cfatf tdi xft 1^ ctf tfal li: Tft chffi thanh toin ntfu chua cd dfl cfalhig tft, trft luong, trft thudng cutfi nam ntfu c l nfadn ctf Ufin quan khdng ndp dft cfaftng tft ldp thffi, dftng ban.
Hai Id, Dim vdo bd HB, CT cua Id hdng
Mtft stf Id faing tiong q d trinfa mua ban ttong nudc faoac x d t nfadp kfalu thudng phit smh bd CT.
Do vdy, khi kiim tta btf CT, ntfu tfaiy lihtfu mdt CT d o dd so vffi Id faing trudc tfai k l toin cin phii ddn dtfc d c bd pfadn faodc cd nfadn CO Ufin quan nfaanfa chdng gffi CT vl Pfadng ktf todn, dl faacfa todn vd kfaai tfautf kip fliffi. Trfin tfauc ttf, cd lit nfailu chihig tft pfadt sinh Udn quan dtfn vific mua sam mdt Id iiing. Cic CT niy nim rii ric d nfailu khiu, nhiiu fad pfadn va Ufin quan din nfailu nguffi. Vf du, mdt Id fadng nfadp khiu pfait sinh btf CT gtfm: Td kfaai hii quan, Hgp dtfng ngoai thuong. Invoice, Packing List, CT ntfp fliutf GTGT faing nfadp kfalu, thutf nfadp khiu (NK), fliul tifiu fliu ddc bifit (TIBB) (ntfu cd), cic loai chi phi, Ifi phf Ufin quan dtfn faing nfadp kfalu, cfai phf van chuyin, btfc dd tft cing vl kfao
cfla DN, phf d u dudng, CT thanh toin didn chuyin tiln qutfc tl, phf chuyin tiln,... Nhfing cfai phf lifin quan dtfn mdt ngfaifip vu mua hing faoic nliip Idilu d n dugc thu gom diy dfl trudc khi hach toin, ttinh hifin tugng ktf todn vdi nhap stf Ufiu vdo stf v i phin mim ktf toin khi bd CT chua diy dft. Thuc ttf, ctf nfaftng ktf toin nhap stf Ufiu vk> stf v i pfain mim ngay sau khi nhdn dugc HD v i CT tfaanfa toin vffi nhi cung c ^ . Tfty nlufin, mtft thffi gian sau Iai xult faifin mdt vii CT Udn quan dtfn Id hing ttfin gfli vl Pfadng ktf toin nhu: HD vin cfauyin, pfaf, Id pfai d u dudng, HD thanfa toin tiln thud kho bai,... Tai fliffi ffi&n niy, Itf iiing trdn da xult kfao dua vao san xult faoic di x d t bin vd ghi nfadn gii vtfn ndn ktf toin khdng bitft "cam" d c ciu phi dd vio diu, thinh flift, dinh phai diy vio 641 hodc 642. Hacfa toin nhu viy Id sai nguyfin tic va sau niy se bi Co quan thutf xult toan nhftng chi pM
"vn vo" khdng theo n ^ f i p vu mua bin cu tfal nio. Theo quy dinh, gii nhip kho vdt Udu, hing hda, tii sin ctf dinh (TSCD) l i gii mua vi cdc khoan chi pfaf Udn quan tffi hoat ddng mua hing. Do vay, ktf toin ndn nfad ring,.cfaihig nio bd CT chua diy dfl thu chua n ^ gfai stf hoac nhip stf Ufiu vdo phin mim ktf toin, ttinh tinh trang hach toin khdng dflng mflt stf ciu pfal se bi Co quan thutf xult toin sau niy.
Ba Id, Dm vdo dinh mitc sdn xudt hodc du todn cdng trinh
Dinh mftc hoic du toin ktft hop vffi san Iugng sin x d t hoic khtfi lugng cflng vific faoin tfadnh ttong ky l i can eft xdc dinh nfau d u vl tCtng loai vdt tu cin tiutft cho hoat ddng sin x d t kinh doanfa cfla k^
dd. Do vdy, ktf toin cin phai dua vio dinfa mftc, du toin v i sin lugng sin xult dl kiim tta vl mit
&€^ c/u C/U'loam, W JU^ ludn <^'Ikdnf 3/2047 \
i
Nghign cihi trao diii
HD, CT xem Ioai vdt tu n i o thfta, loai nao flfttfu, d l cd ktf faoacfa btf sung HD vdt tu dang cdn flfttfu, Ididng dugc Ily chi phi dlu vao cfta load vdt tu niy bu cho vat tu kia. Tifin thuc ttf, nhiiu ktf toan kfadng nam dugc quy trinfa ^^
ctfng tfaftc sin xult faang faoa, dicfa vu cfta don vi minh, ttong kfai faifin tugng DN mua vdt Udu b mdt nffi nhung Iai Ily HD d mdt nffi kfalc.
Dilu nay din dtfn hifin tugng, DN Ily HD dlu vio mdt d c h bfta bai, khdng phu fagp vffi nhu clu vdt Ufiu tfauc t6. Ddy l i mdt trong nhihig ldi r i t can ban nfaung thudng gap cfta cdc cdn bd thutf khi di quytft toan thui tai cac DN.
Hdu qui cua vdh d l niy l i nfaihig IH) vffi stf lugng "vtfng" Idn so vffi nhu clu tfauc ttf se bi co quan fliutf xult toin, vd do dd DN se bi truy fliu fliul TNDN, fliul GTGT v i b i ndp piiat vi hioh vi mua khtfng stf lugng ttfin IH), hoac thim cfai DN cdn bi pfaat ndng vi tdi mua bin HD bit hgp pfaip.
Nhu vdy, ktf toin nfin nhd rang, trudng dai hgc cfai trang bi nhfing nguyfin Iy ktf toan co bin va chung nfalt dtfi vffi tit ca loai hinh DN.
Do dtf, kfai ra tfauc ttf, ke toin d n phii thn hiiu dac thii, quy trinh vi cdng tfaftc san xuatkinfa doanh cfta don vi nunh, tft dd mffi cd kiln thftc Idlm tra tinh hgp If cua^cdc HD dlu vio, bitft cdn dtfi thu chi va bitft "thiltktf" cfai pfaf fagp ly.
Bon Id, Dim vdo tic dp tdng trudng doanh thu di udc litang/thiit fci chi phi ddu vdo
Trong mdt stf linfa vuc kinfa doanh, bang ldnh nghidm tfauc tifin cfta minfa, ohilu ke toan/ chft DN cd thi udc lugng dugc ty lfi tftng loai chi pfaf trfin doanfa tfau bin hing, dua ttfin quy ludt faoac tmh ctf dinfa cua tihig loai cfai pfaf. Ddy cung la mdt can d dl tfaam kfaao vi lidn he vffi ttfng chi phf flnic ttf.
nfaam cd su tip hgp btf sung HD chi pfaf, d l d l pfadng bd sdt HD d khiu nio dd. Vf du, dtfi vffi nhfing DN kinh doanh van tai fainfa kfadch, chi phf xang dlu binfa quan efailm tft 35- 40% doanh stf. Khi doanh stf cfta d c k^* thay dtfi, ktf todn cd tfal dta vio khoing ty Id clu pfaf binfa qudn d l so sinfa vffi tfauc ttf xem HD xang dlu ttong ky da dfl faay cdn tfailu di cd ktf hoach btf sung kip thffi.
Ktf toin ndn nfad rang, co quan tfautf bang kinh nghifim quytft t d n tfautf cfao rit nfailu DN, hg da xdy dung dugc ty lfi mdt stf loai chi phf dlu vio so vffi ttfng chi phf hodc so vffi ttfng doanh tfau cfao cic nginh nghi hay Unfa vuc kinh doanh kfalc nhau. Do vdy, ntfu ktf todn khdng ndm dugc "pham vi t^ lfi chi phf pfau hop" m i "cfatf" cfai pfaf mdt cich thitfu can eft tfai nfaung chi phf dd se bi xult toin khi DN bi thanh tta, kiim tta faodc quytft todn tfautf.
l^Ihu vdy, khi biit dugc "pfaam vi t^ lfi cfai pfaf pfafl hgp" cfla mdt loai chi phf nao dtf, m i thuc t l chi pfaf dd cfla DN cdn tfalp hon
"pfaam vi" ttfin tfai ktf toin cd thi manh ddn btf sung loai chi phf do, nham ttfi da cfai pfai dugc trft cho DN.
Ndm Id, Dua vdo si theo dot naHDddu vdo
Trfin thuc ttf, faifin tugng mua bin cfaiu difin ra rit phtf biln tai cac DN. Dilu niy da giy ra nhftng hd luy kfadng fal nhd dffi vffi nhihig nguffi lim cdng tic ktf todn. Vific theo ddi flnh fainfa cdng no vd thu gom CT cho dftng k^ phdt sinh Id nhidm vu cue kyquan trgng cfla cdng tdc ktf todn. Tfadng tfaudng, kfai mua cfaiu d c ytfu ttf dlu vio tfai nguffi bin se kfadng xult HD, fag cfai xult IH) khi nguffi mua da flianfa toin fatft tiln faing, tfadm chi cd nfaflng trudng fagp nguffi mua da thanh toin nfaung nguffi bin vin
no HD,... V l vah d l nay, ktf todn cin phii md rifing stf theo ddi vific no HD v i tfaffi faan tfau fatfi HD, nhim dim bao HD khflng h\ bd sdt, kfatfng vl qui mudn, faoic flidm chf vl sau nifin dtf ktf toai^
khdng dugc vitft sai tfaffi diim. Ntfu vflu di ttfin khdng dugc kiim soit chat che tfal ktf todn se vi pham mdt nguyfin tic rit co ban dd la Bin trudc - Mua sau, hodc chi phi dlu vao pfait sinh sau so vffi khoing thdi gian sin xult faay tfaffi gian thi cdng cdng trinh. Ddy Id mdt nghiefa If, d l co quan tfautf cd CO sd bdc bo nhung IH) chi phi dlu vdo phit smh khdng dftng fliffi ffilm v i hacfa toin kfadng dftng nifin dtf ktf toin.
Nhu vdy, kfai mua hing ktf t d n d n pfaii lmi f mflt stf dilu s a u f i —
- Thit nhdt, thn nfaa cung d p cd till xult diy dfl IH), CT fagp pfaap, kip thffi. Dilu ndy trfin tfauc ttf, lit nfailu DN da vi pfaam. Vi faam mua re ndn nfailu DN mua cdc ytfu ttf dlu vio tft nguffi bdn kfadng cd tu clbfa phip nhin hodc mua cdc ytfu td dlu vio kfadng cd ngutfn gd'c xult xft (faing Idu) ndn ngUffi ban khdng xult dugc HGD. Trong trudng hgp niy, nguffi bin cd tfal faen xult tri HD cho nguffi mua vio mdt dip khic thdng qua vide nfad mdt DN khic x d t hd IH), hodc nguffi mua cd tfal tu thn mdt DN kfalc d l mua HD dlu vio. Ddy l i mdt faifin higng kfad phtf bitfn d mdt stf Imh vuc san xult kinfa doanfa faidn nay. Hdu qui li, ilt dd xay ra tinfa trang bd CT khdng in khdp, ngiy tfadng trfin IH) bi ghi sai ky phdt shfti, tfi hai faon la duih HD bit hgp phip,... Nfaflng HD, CT" nhu vdy, tilm In nii ro riit ldn vi rit dfi bi co quan flm^ xult toin khi DN bi kiim tta, thanh tta vi * quytft todn thufi'.
- Tha hai, ttong tnrdng DN ffi mua chiu, nguffi bin chi vitft HD I ^i^e cA£ ^lodM W Mi^ ^>dn Oo Mdn^ 3/2047
Nghign ciJlu trao dfi
kfai DN tfaanfa toin htft tiln. Trong tiudng hgp niy, nguffi mua nfin tam flng tmdc tiln fliul GTGT dl yfiu clu nguffi ban vitft IH), khdng xe khffi cutfng rai photo d c Ufin cua td HD dd dem vl kfi kfaai vi hach todn cfao ldp kJ pfadt sinh.
Khi nio bfin mua thanh toin htft stf tiln tfai yfiu clu bfin bin xl tta td HD (Ufin 2) cho bfin mua. d c h lim nhu viy, se dim bio dugc ydu clu HD vl sau nhung ca nguffi mua vi nguffi bdU' dlu faacfa todn dflng kJ phdt smh.
Sdu Id, Dua vdo hap ddng Idnh timua vdo
Nfailu hc^ dtfng kinfa ttf mua vio da xic dinfa gia tri tfauc faidn nhung ttfin tfauc t l lai ctf phit sinh thfim, niu ktf todn kfaflng bdm sit dugc diln bitfn thuc faifin fagp dtfng se din din tinfa trang tdp hgp tfailu HD chi phf. Ktf toan luu y rang, ttong cac trudng hop stf lugng, chflng Ioai d c ytfu ttf mua vdo thuc t l cd tfal nfailu faon faoac ft hoa so vffi hgp dtfng ban din thi bfin mua v i bdn bin d n phai btf sung Phu Iuc hgp dtfng d l ffilu chinfa gia tri tfauc hidn. Trong trudng fagp niy, gii tri gfai trfin HD vi CT thanh todn pfaai khdp vffi gii tri ghi ttdn Hgp ddng va Phu luc hgp dtfng. NIu cdc con stf dd co su chfinh Ifiefa, thi ki t d n d n pfadi dilu efainh sao cfao chflng an khdp vdi nhau. Khi ktf toin lim duge nhu vdy, thi mffi dam bio tiiifa logic cfla bd CT va tranfa dugc hifin teong bo sdt chi pfaf.
Ngoii ra, trfin thuc ttf, Bfin mua ctf tfal tam ftng cfao Bfin bdn nhung do chua dtfi chitfn dugc cdng ng afin Bfin bin chua xult HD. Ktf todn nfin ddt ra mflt thffi ban cu ihi dl yfiu clu Bdn bin xi^t tti HD cho ldp thffi, sau khi hai bfin chtft X(mg cflng ng tbi xult tilp HD theo gii tri cdo lai. Trudng hgp niy, k l toin cin phai thoa thudn
vffi nha cung d p v6 vific tam ftng v i xult tri HD dflng ngiy.
Bdy Id, Dim vdo Hap ddng ldnh tibdn ra
Trdn thm: ttf, nfailu fagp dtfng xiy dung, cung d p dich vu, bin hing da thuc hifin gin xong faoac da xong nfaung cic chi phi dlu vio Iai chua xult faifin. Diy l i dlu faifiu d l ktf toin kfaIn hiiong ddn dtfc tfau htfi HD dlu vio tft cic bd phin, cd nfadn cd Ufin quan. Niulu tmdng hgp, cin bd mang IH) vl nhd, qudn chua lim thft tuc thanh todn vffi t ^ n g ty nfin k l t d n kfadng faay bitft cd HD chi phf. D l xft I;^ dugc faifin higng niy, DN d n pfaii ban hinh quy chtf quy dinfa cfatf tdi xft pfaat cic hinh vi chdm ndp faay lim mit IH), CT va ktf todn phai bim sat Stf theo doi vific ng IH) vd fliffi ban fliu fatfi IH).
Ngoii ra, ktf toin d n phii dgc va ddi cfaitfu giiia gjl tri ghi trfin hgp dtfng vi gii tri vitft HD, ntfu cd su chdnh Ificfa tfai d n pfaai cd ddn cfaifi'u dl difin giii sU cfafinfa Ificfa stf Udu cfla fad CT (nhu Phu luc hgp dtfng, Bifin bin dffi chitfu cdng ng,...). Nhiiu ktf todn khdng dgc hop dtfng ndn xay ra tinh trang:
Gia tri ghi ttdn hgp dtfng nhd hon gia tri ghi ttdn HD, vi tfauc ttf, Bfin mua vi Bfin bin ctf thi ,giao dich ft hon so vffi fagp dtfng da k^, faodc Bdn mua cfaua tfaanh toan fatft tiln hing nfin Bfin ban chua xult fatft HD. Trong tmdng hgp niy, dfl nhu thtf nao tfai cO quan tfautf vin cd quyin ip dat chi pfaf tfaeo con stf nhd nhit gifta hgp dtfng va HD.
Kfit qui Id, chi phf cfta ky dd se giim di so vffi con stf thuc ttf ma DN da faacfa toan vi do dd lgi nhudn k^ dtf se tang Ifin so vffi con stf da bio d o .
Vdy ktf toin cin phii ndm chic mdt stf ndi dung gfai trong Hop d&ig nhu: Gil tri thuc faifin, thffi han faoin thinh fagp dtfng, tfaffi han
tfaanfa toln....Dl kip tfaffi dilu chinfa, btf sung gii tri ghi trfin HD v i d c CT Ufin quan cfao phfl fagp.
Tdm id, Dua vdo cdc khodn chi phi thifc ti nhung khdng cd HD
Trfin thuc ttf, cd nhiln khoan chi phf phit sinh nhung Iai khdng cd HD. Do viy, ktf todn clnj)faai pfain loai cfai pfai v i lua chgn dtfi tic cd HD hoic Ufin fad vffi co quan thutf d l mua HD Ie, bu chg cac tdioan chi pfai rai nguffi bdn kfadng cd IH). Ddy Ii hidn tugng kfai phtf bitfn tai cic DN, tuy nfaifin, rit nfailu ktf todn kfadng bitft xft ly nfau thtf nio dl dua cic Icfaoin cfai kfadng cd HD vio ciu phi dugc trft.
Vl du, mdt C^dng ty xiy dung dang ttong thffi gian thi cdng,gip rftt d l dim bao tien dd tiieo ydu d u cfla chfl dlu tu, tuy nhidn, ddi tfag cfta Cdng ty ididng dfl vl stf lugng d l dam bio titfn dd. Cdng ty pfaii tfaufi tfafim mdt ddi flig bfin ngodi, nguffi dai difin cfla" ddi tfag (cfafl cai cdng) khdng co hi dcfa phip nhdn. Khi dd, chi pfaf m i Cdng ty thanh toin vffi nguffi cai cdng cho c i ddi thg thud,ngoii se kfadng cd IH). Do vdy, cfai pfafniy rit khd d l bao vfi vdi co quan thutf la chi plif tfauc ttf d l dugc dua vao cfai piif dugc trft. Trong tnidng hgp d y , ktf todn cd tfal xft ly tfaeo dcfa sau:
Cdng ty thufi nhdn cdng eftng vffi chft cai tfalu dem bd htf so (gtfm: l-Hgp dtfng kfaoin nhdn ctfng; 2- Bifin ban thanfa \f fagp dtfng; 3- CMTND cfta ngudi mua) ra Co quan thutf d l mua HD le . Tmffiig fagp nay, Co quan thutf se tfau hai Ioai tiiul (1- Thutf VAT
= Ttfng doanfa thu nfadn ctfng x 50% X 10% ; 2- Thui TNCN = Ttfng doanh thu nfaan ctfng x 27%
X 10%), cfai phf mua HD le cfla Co quan tfaul Ii do hai bfin tu tfada tfauin.
• ^ 4 e^ C/U'loan ^ C/dem lod»t ^'l/tmt^ 3/2047 \
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Nghign cuTu trao dtfi
Tdra Iai, dS Id Cdng ty flii' kfai mua hing, dfl ft hay nfailu, ktf toin vin pfaai ydu d u cat bd pfain, cd nhdn Udn quan dtfn hoat ddng mua bdn phii Ily diy dft HD vi d c CT Udn quan. Mac du d dau dd trong Luat tfautf cd qui dinfa la: Ntfu bin hing cd gii tri duffi 200 ngan dtfng mi nguffi mua Iditfng Ily HD tlft ngudi bin kfadng nhit thitft pfaii vitft IH). Nhimg Luit fliutf lai ctf quy dinfa: Sau mdi ngiy bdn hang, nguffi bdn phai ttfng hgp lai stf khich hing trong ngiy khdng Ily HD dl lap bang kfi va vitft chung mdt td HD, luu tai cutfng. Dilu niy cd ngfaia Id, ngudi mua kfatfng Ily HD tfai nguffi bin vin phii vifi't HD vi khai bio doanh tfau. Vl phfa nguffi mua, niu mua hing md khdng Ily IH) v i cic CT Ufin quan phitfu thu, phitfu xult kho,...) tfai cfao dft cfai phi dd la cd thdt nhung k l toin ciing kfadng tfal cd cdn eft dl kd kfaai fliutf GTGT dugc kfalu trft vi dua vio cfai pfaf dugc ttft khi tiohfliutfTNDN.
Chin Id, Dua vdo viic so sdnh dii chiiu giOa Td khai thui vdi Si kitodn.
Trfin fliuc tl, flidng tfaudng ktf t d n nhip bd CT vao phin mim ttudc rtfi ktft xult ra ExceU d l Upload vio phin ralm Hd ttg kfi kfaai tfautf, Iim nfau vdy se ft bi nfalm Iln. Thy nhidn, ddi kfai vi v& dl thffi gian m i ktf toan cd tfal nfadp btf CT vio ph& mem Hd trO kfaai fliutf hoac Bang kfi ttdn ExceU tmdc, dl ntfp cho dftng han va nhip vio pfain mim k l toin sau (vi nhdp vao phin mim ktf t d n Idu faon so vffi nfadp ttin phin mim Hd ttg kfaai t h u t f / ^ g kd trfin ExceU).
Vffi cicfa lira nhu vdy, i^t dfi xay ra faifin higng cfafinh Ifich stf Ufiu gifla Stf sich trfin phin mim v i f d kfaai fliutf vi cd su nlilm lln nio dd. Dl trdnfa faidn tugng niy, k l todn d n phai dtfi cfaitfu gifla Td
kfaai fliutf GTGT vffi stf d i TK 133, 3331, 511, 711 nfaam pfait hidn ra d c kfaoin cfafinfa Idcfa vd HD lifin quan bi nfadp sai sdt.
Thdng qua cdc budc kiim tta dd, sl gdp phin dam bio su diy dft, chftih xic vl cfai phf dlu ^ o cho DN. Dtfng thdi, cung dam bio dflng ngiy thing tfaeo quy dinfa vl pfait hinfa HD.
Mudi Id, Dua vdo cdc chinh sdch bdn hdng, cdc chuang trinh khuyin mgi, chiit khdu vd cdc thu tuc cd liin guan.
T^fin tfauc te, tai d c DN kmfa doanfa d c mat faing cd tihfa canfa ttanh cao, Phdng kinfa doanfa thudng ctf rit nfailu "thu fliudt fain hing" thdng qua vific thay dtfi lifin tuc cdc cfauifa sacfa ban faing. Vffi nfaihig DN dd, ktf toin d n phai luu cic cfainfa sacfa ban faang ttong "bd htf so chihh sich ban faang" dugc luu tai Ridng ktf toan, di ldm cin eft giai trinfa vffi co quan tfautf v l cic chi phf Ufin quan dtfn chinh sicfa bin hing. NIu DN bin faing ctf thudng, khuyin mai, chitft kfalu,... md kfadng dugc flil faifin fliinh vin bin thi nhihig chi phi dd se bi CO quan thutf bac bd. Ddc bifit, ntfu DN thudng xuyfin ctf chuih sdch kfauytfn mai tfai d n pfaai dang k^ vffi Sd Cdng tiiuong vl cic cfauang trinh Idmytfn mai dd. Nhu vdy, chfnh sacfa bin faing cung Ii mdt can eft d l xic dinfa dugc flifim cic ytfu ttf cfai phf bin hing vi tfnh fai^ I;^ cfla chi phf, dim bao phfl hgp vffi qui dinfa cfla Nhi nudc.
Ttfm lai, vific kiim tta, r i s d t cic chi phi bi bd sdt ttong DN cd tfal dua vdo rit nhiiu can eft. Tfly thudc vio kinh nghifim, dac diim ttf chftc sin x d t kinfa doanh m i k l toin ctf tfal dua ra nfaihig dlu faifiu khic nfaau, dl pfait faidn HD cfai piii bi bd sdt. Trdn ddy l i radt vii chia sl mang Hhh chit cd nhdn.
Tic g i i r i t mong dugc dtfng ngfaifip, ban dgc cung nfaau suy ngim vi dua ra nhflng dtfng gdp, d l vih d l niy dugc faiiu mdt d c h toin difin v i tiilu dio faon.D
Tdi liiu than khdo J) Thdng tu 151l2014nT-BTC.
hudng ddn thi hdnh Nghi dinh 91/20I4/ND-CP.
2) Thdng tu 26/20I5/Tr~BTC, hiedng ddn thue gid iri gia tdng vd qudn l^ thui tai Nghi dinh 12120151 ND-CP, sia ddi Thdng tu 39l2014nT-ErC vi HD.
3) Nghi dinh 100/2016/ND-CP, ngdy 0110712016 cua CMnh phU, qUy dinh chi tiet vd hi^ng ddn thi hdnh mdt si diiu cua Luat thuiGTGr. TTDB vd Ludt qudn ly thue.
Thdng tin tdc gid - Ths. Nguyin Quoc Hung;
-Email: [email protected] - Dan vi cdng tdc: Khoa Kitodn - Trudng Dai hgc Lao ddng - JK" hdi
• LTnh vtic nghien c«w; Ki todn Qudn tri, Kitodn Thue
- Cdc bdi bdo dd ddng tdi:
1- Kitodn qudn tri vd piidn tick ca hdi kinh doanh, Tgp chi Kitodn vd Kiem todn. Si312014 (126). trang 29, 30, 40.
2- Vai trd c&a gid thdnh sdn phim dii vdi viic ra quyA dinh ciia nhd qudn tri, Tqp chi Kg' todn vd Kiim todn;Si412014 (127), Trang 37.38 vd tiip theo Si512014 (128), trang 16,17.
3- Dac diem ciia thong tin kitodn qudn tri vdi chien luac kinh doanh cOa DN tai Viit Nam, Tap chi Ki todn vd Kiim todn; Sdl +2/2015 (J3A + 137). trang 51,52, 53.
'• c/u C/Celod^ ^ ^Cf^ loom, U'Mdn^ 3/204?