o to i ti c ti

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TRAO I THC T
CHUYN
CENSTAF GROUP
Trung tm
nghin cu, o to cn b v t vn
ti chnh k ton thu

NHNG CH TRONG THC T KHI
K TON THU THC HIN 3 LUT
THU GTGT, TNDN, TNCN 2013-2014 TI
CC DN TRNH XY RA SAI PHM
V CHUYN MN CC LOI HNH
DOANH NGHIP HIN NAY

H Ni, ngy 05 thng 04 nm 2014
NI DUNG CHUYN
PHN I
CC SAI ST TRONG THC T CA K TON
THU KHI THC HIN LUT THU GTGT
THEO CHNH SCH THU MI NM 2013-2014
PHN II
CC SAI ST TRONG THC T CA K TON
THU KHI THC HIN LUT THU TNDN
THEO CHNH SCH THU MI NM 2013-2014
NI DUNG CHUYN
PHN III
CC SAI ST TRONG THC T CA K
TON THU KHI THC HIN LUT THU
TNCN NM 2013-2014
PHN IV
NH HNG CHO SINH VIN THNH
CNG TRONG NGH NGHIP CA MNH
TRC S CNH TRANH GAY GT V
CNG VIC NGOI X HI HIN NAY



PHN I

CC SAI ST TRONG THC T CA
K TON THU KHI THC HIN
LUT THU GTGT THEO CHNH
SCH THU MI NM 2013-2014

PHN I

NHNG SAI ST TRONG
THC T V VIC THC HIN
CHNH SCH THU GTGT TI
CC DN HIN NAY

1/ Khu tr thu GTGT sai do p dng chnh
sch php lut v thu GTGT sai?

Vy k khai v khu tr thu GTGT u vo
ng qui nh ca PL th cc k ton thu ti DN
cn phi bit p dng nhng chnh sch php
lut no khng b k khai thu sai, k khai
thiu (khng ng lut) v b x pht bi cc
on Thanh kim tra sau ny?
c khu tr thu GTGT u vo 2013-2014 th phi m bo thc
hin ng cc vn bn QPPL nh sau:

V ha n, chng t gm cc vn bn sau:

- Thng t s 153/2010/TT-BTC ngy 28/9/2010 ca BTC
- Thng t s 64/2013/TT-BTC ngy 15/5/2013 ca BTC

V iu kin khu tr thu GTGT u vo gm cc vn bn sau:

- Thng t 06/2012/TT-BTC ngy 11/01/2012 ca BTC
- Thng t SBS s 65/2013/TT-BTC ngy 17/5/2013 ca BTC
- Thng t 219/2013/TT-BTC ngy 31/12/2013 ca BTC

V k nng k khai thu GTGT u vo gm cc vn bn sau:

- Thng t s 28/2011/TT-BTC ngy 28/02/2011 ca BTC
- Ngh nh 83/2013/N-CP ngy 22/07/2013 ca Chnh ph (lut QL thu).
- Thng t 156/2013/TT-BTC ngy 6/11/2013 ca BTC


2/ Sai st do khu tr thu GTGT
sai cc ha n khng hp l,
hp php v hp l?

Thc t hin nay ti cc DN th cc k
ton thu k khai thu GTGT sai thu
GTGT rt nhiu (c bit l cc k ton
thu tr) do thiu kinh nghim thc tin
v x l ha n, chng t nn khng bit
c u l ha n ng (ha n hp
l, hp php v hp l) v u l ha n
sai (bt hp l, bt hp php v bt hp
l) nn khu tr thu GTGT u vo
sai v b x pht nng gy thit hi cho
DN v kinh t do li chuyn mn ca
mnh?
- Ha n bt hp l: l ha n khng m bo y cc
ch tiu v yu cu ghi trn ha n (yu cu bt buc v
yu cu khng bt buc).
DN vi phm iu 4, 14 TT 64/2013/TT-BTC ngy
15/05/2013 ca BTC
- Ha n bt hp php: l ha n khng phi do CQNN c
thm quyn (TCT) ban hnh hay cho php ban hnh (ha
n gi, ha n cha c gi tr s dng hay ht gi tr
s dng).
DN vi phm iu 20 TT 64/2013/TT-BTC ngy 15/05/2013
ca BTC

- Ha n bt hp l: l ha n gi hay thm ch l ha n
tht nhng ni dung phn nh trn ha n, chng t
khng ng vi thc t pht sinh (ha n mua bn, gi
gi, gi lng; ha n vit sai lch ni dung vi mc ch
gian di v mang tnh cht c ).

DN vi phm iu 21 TT 64/2013/TT-BTC ngy 15/5/2013
ca BTC


3/ Sai st do khu tr thu GTGT
sai chng t np thu GTGT bn
hng vng lai?
Thc t ti cc DN hin nay ang c hin tng ng bo
ng l cc k ton thu ti DN khng k khai thu vng
lai ngoi tnh (TS 5% th k 1%, TS 10% th k 2% np
cho thu a phng) i vi hot ng xy lp, hot ng
bn hng c DV lp t km theo v hot ng bn hng ti
1 a phng khc thng qua cc Chi nhnh, Trm KD hay
cc ca hng (cc n v trc thuc ny li khng c MST
ring, khng k khai thu ti a phng nhng c chc
nng KD) nn k ton thu ca cty khi thc hin xong cng
vic vn xut ha n GTGT vi TS 5% hay 10% v k
khai, np thu ti CQ thu qun l tr s chnh.

Vic thc hin k thu sai nh trn ca k ton thu ang
b cc CQ thu a phng kim tra, truy thu v x pht nn
gy ra nhiu thit hi v kinh t ca DN do li chuyn mn
ca k ton thu gy ra nn cc k ton thu cn phi hiu
nh th no k khai, np thu GTGT c ng?
Theo chnh sch PL qun l thu 2013 (TT
28/2011/TT-BTC ngy 28/2/2011 ca BTC):

- DN bn hng vng lai (thng qua Ca hng, Chi
nhnh, VP, Trm KD,...) ngoi tnh c hot ng
bn hng t nhng c s trc thuc ny nhng
khng k khai np thu GTGT vng lai (t l 1%
i vi HH c TS 5% v t l 2% i vi HH c
TS 10%) np thu GTGT ti a phng.
- DN c np thu GTGT vng lai ngoi tnh nhng
li k khai khu tr thu GTGT u vo (PL 01-
2/GTGT) ca T khai thu GTGT mu
01/GTGT.

- DN khng k khai vo mu 05/GTGT v ch tiu
(39) ca T khai thu GTGT mu 01/GTGT.
Theo chnh sch PL qun l thu 2014 (TT
156/2013/TT-BTC ngy 31/12/2013 ca BTC):

- Nu cc Ca hng, CN, Trm, kho ca bn bn
ngoi tnh m khng c chc nng KD th
khng phi k khai thu GTGT vng lai.

- Nu cty A tnh A bn hng cho cty B tnh B
(HH c DV lp t nh bn my iu ha phi
lp t) th khng phi k khai thu GTGT vng
lai.


4/ Sai st do bn mua khng k khai cc iu
kin thanh ton trn T khai thu GTGT?

Qua thc t kim tra cng vic chuyn mn ca k
ton thu ti DN pht hin ra vic cc k ton thu
c k nng k khai thu cha c ng v y
i vi nhng trng hp mua hng tr chm, tr
gp hay thanh ton b tr trong 1 thi gian nht nh
nhng vn k khai, khu tr ha n .


VD: Thng 1/2014 Cty A mua hng c gi tr trn ha
n GTGT u vo l 550tr (thu GTGT l: 50tr),
hp ng nu r thanh ton tr chm trong vng 3
thng k t ngy giao hng (15/01/2014) nhng k
ton thu k khai khu tr vo Bng k 01-2/GTGT
v ch tiu (23) vi s thu GTGT u vo l: 50tr
nhng qun khng ghi: Phng thc thanh ton
v iu kin thanh ton phn Ghi ch trn
Bng k 01-2/GTGT nn khng c CQ thanh kim
tra cho khu tr thu GTGT u vo 50tr thng
1/2014 v yu cu tnh li thu GTGT phi np thng
1/2014 np vo NSNN + tnh tin chm np theo qui
nh PL?
Vy TH ny sai qui nh no v k ton thu ti DN
cn lu nhng vn g trong k khai thu GTGT?
- DN vi phm im c K2 15 v im d.3 K2 15 TT
06/2012/TT-BTC ngy 11/01/2012 ca BTC

- DN vi phm K9 1 TT 65/2013/TT-BTC ngy
17/5/2013 ca BTC (khng k khai vo phn ghi ch
trn Bng k HH, DV mua vo i vi TH tr
chm, tr gp v thanh ton b tr).

Nm 2014 p dng im c K2 15 TT 219/2013/TT-BTC
ngy 31/12/2013 ca BTC.

5/ Sai st do bn mua thanh ton sai hn (thanh ton
chm so vi thi hn n trong HKT) nhng khng k
khai iu chnh theo PL thu GTGT v PL qun l
thu 2013-2014?

Cng VD cu 4 nu trn th n hn thanh ton n
(15/4/2014) cty A phi thanh ton tin cho nh cung cp
nhng cty A khng cn i c ti chnh nn khng c tin
thanh ton (thanh ton sai hn) v phi sau 2 thng cty
A mi chuyn khon tr n c cho nh cung cp.

K ton thu cty A vn k khai khu tr thu
GTGT u vo thng 01/2014 m khng k
khai iu chnh theo qui nh PL thu GTGT v
PL qun l thu dn n vi phm v k nng k
khai nn b xut ton (loi) thu GTGT
khu tr 50tr.
Vy TH ny th k ton thu DN cn phi k
khai nh th no cho ng trnh b sai v b x
pht trong thc t hin nay dn n cc G cty
khng hi lng v chuyn mn thu ca k
ton DN dn n vic DN b pht v thit
hi kinh t cng nh uy tn ca DN?
Nm 2013 k khai thu GTGT trng hp ny nh sau:

DN c khu tr thu GTGT theo thi hn tr chm
c qui nh trong HKT v n thi hn tr chm
DN phi tr n ng hn, nu khng tr c ng hn
th DN phi k khai gim thu GTGT u vo khu
tr thng k khai ban u v khi thanh ton c qua
NH th DN k khai b sung tng li theo qui nh PL
qun l thu.

- Vi phm im c K2 15 TT 06/2012/TT-BTC v K9 1 TT
65/2013/TT-BTC (im c K2 15 TT 219/2013/TT-BTC).

- Vi phm K5 9 TT 28/2011/TT-BTC ngy 28/2/2011 ca
BTC.

Nm 2014 k khai thu GTGT trng hp
ny nh sau:


- Vi phm c K2 15 TT 219/2013/TT-BTC ngy
31/12/2013 ca BTC.

- Vi phm K5 10 TT 156/2013/TT-BTC ngy
06/11/2013 ca BTC.

* Ch :

1/ Nu DN thanh ton chm hn so vi thi hn tr n
trong HKT m vn trc 31/12/2014 th vn c
khu tr VAT u vo.

2/ Ngc li nu t 31/12/2014 vn cha thanh ton c
khon n n hn theo HKT th phi iu chnh
gim thu GTGT u vo.

3/ Nu 31/12/2014 DN iu chnh gim m sau li
thanh ton c qua NH th c k khai b sung.




PHN II

CC SAI ST TRONG THC T CA
K TON THU KHI THC HIN
LUT THU TNDN (QL CHI PH) THEO
CHNH SCH THU MI NM 2013-
2014
1/ Li sai st chuyn mn ca k ton thu DN do
khng xy dng nh mc vt t phc v SX hoc
c xy dng nh mc nhng khng ng qui nh?

Cty A nm 2014 mua NVL phc v SXKD c ha
n ti chnh vi tng gi tr l 10 t v c
k ton DN hch ton vo chi ph trong k nhng
khi quyt ton thu TNDN th cty li khng c
chp nhn hay ch c on Thanh kim tra chp
nhn cho 1 phn l v sao? DN b sai phm nh th
no trong cng tc quyt ton khon chi ph NVL?

- V ha n, chng t: Vi phm iu 20 (bt hp
php) v iu 21 (bt hp l) TT 64/2013/TT-BTC.

- V vt t: Khng ng chng loi, qui cch trong
hp ng, khng ng d ton c duyt, vt
t khng ng nh mc,...
V nh mc NVL phc v SX:

- V nh mc nh nc: DN khng thc hin theo
nh mc NN ban hnh.

- V nh mc DN t xy dng: DN xy dng nh
mc khng c cn c v mt k thut chuyn ngnh,
nh mc xy dng khng ng vi thc t pht
sinh.
2/ Li sai st ca k ton thu DN trong vic xc
nh khu hao TSC khng ng qui nh PL
dn n b x pht?
a/ Nm 2013 Cty c 1 s TSC vi nguyn gi 10
t khng hot ng nhng DN vn trch
khu hao trong cc TH di y th theo anh
(ch) vic trch KH cc TSC QT vo chi
ph c tr khng? TH no c chp nhn
v b xut ton? Nu c chp nhn hay b
xut ton th x l nh th no trn T khai
QT thu TNDN 2013?
- Cc TSC b hng khng hot ng
c v khng th sa cha hot ng
li c (TSC nm p chiu ch thanh
l)? Cch l nh th no?

Khng c QT vo CP c tr v vi phm im a
mc 2.2 K2 6 TT 123/2012/TT-BTC.
- Cc TSC b hng v ang sa cha
cha a vo s dng li?

+ Nu sa cha < 12 thng v a TSC vo phc
v hot ng SXKD th c khu hao QT vo CP
c tr.

+ Nu sa cha = > 12 thng th khng c khu hao
QT vo CP c tr.

(C s php l: im i mc 2.2 K2 6 TT 123/2012/TT-
BTC).
b/ Qu I/2014 Cty Y mua 1 s TSC vi
tng gi tr l 1 t l cc TSC ca 1 s
DN s dng v bn thanh l. Cc
TSC ny u c ha n ti chnh ng
qui nh PL. Cty Y mua v ghi nhn
tng TSC, theo di qun l ng qui
nh. K ton cty bn khon TSC ny
c v rt c ri m li p dng thi
gian khu hao theo khung qui nh th
di qu m trc y u phi p dng
thi gian trch khu hao theo khung nh
vy s rt bt tin cho cng tc qun l
DN.
Cty mua v phc v cho d n vi thi
gian hot ng ca d n khong 5 nm trong
khi thi gian trch KH theo ph lc 01
TT 45/2013/TT-BTC (khung t 6 10 nm).

Vy k ton DN phi trch khu hao cc
TSC mua c trn nh th no theo chnh
sch mi nm 2013 c chp nhn QT
vo chi ph c tr nm 2013 bit rng gi
mua mi ca TSC ny l 2 t ?
Theo khon 2 iu 10 TT 45/2013/TT-BTC cho php DN xc
nh thi gian trch KH ca cc TSC c nh sau:
i vi ti sn c nh qua s dng, thi gian trch khu hao
ca ti sn c nh c xc nh nh sau:
Thi gian trch khu hao ca TSC= ((Gi tr hp l ca
TSC/Gi bn ca TSC cng loi mi 100% (hoc ca TSC
tng ng trn th trng)) x Thi gian trch khu hao ca
TSC mi cng loi xc nh theo Ph lc 1 (ban hnh km theo
Thng t ny.
Trong : Gi tr hp l ca TSC l gi mua hoc trao i thc
t (trong trng hp mua bn, trao i), gi tr cn li ca TSC
hoc gi tr theo nh gi ca t chc c chc nng thm nh
gi (trong trng hp c cho, c biu, c tng, c
cp, c iu chuyn n ) v cc trng hp khc.
3/ Li sai st ca k ton thu DN trong vic xc nh
chi ph tin lng (CP nhn cng) khng ng qui nh
dn n b x pht?
2/ Cty A c thu 1 s lao ng v k HL ma
v vi thi hn < 3 thng v cty thng xuyn k
li HL i vi nhng lao ng ny (gn 3
thng k li 1 ln). Tng chi ph tin lng, tin
cng tr cho lao ng ngn hn thc hin cc
cng vic ca cty nm 2013 l: 3 t .
Qua thanh tra ti DN, on TKT pht hin cng
vic ca nhng NL ny c tnh cht n nh v
phi c thi gian di > 12 thng mi hon thnh.

Vy cty k HL nh vy ng cha? on
thanh kim tra xut ton chi ph tin lng trn
ca cty chi ra do cty vi phm B lut lao ng
mi p dng nm 2013 l ng hay sai?
TH trn cty A vi phm khon 3 iu 22
BLL 2012 qui nh nh sau:

Khng c giao kt hp ng lao ng theo
ma v hoc theo mt cng vic nht nh c
thi hn di 12 thng lm nhng cng vic
c tnh cht thng xuyn t 12 thng tr ln,
tr trng hp phi tm thi thay th ngi
lao ng i lm ngha v qun s, ngh theo ch
thai sn, m au, tai nn lao ng hoc ngh
vic c tnh cht tm thi khc.
b/ Cty D c k HL vi NL nhng khng
ng BHXH, BHYT, BHTN th x l nh th
no trong cc TH sau y?

- Thng 01/ 2013 ch A ngh vic sau 5 nm lm
vic c c chi tr cp thi vic khng? Nu chi
th c bao nhiu v khon chi ny c c tnh
vo chi ph c tr khng?
-Thng 10/2013 ng B ngh vic sau 6 nm lm vic,
ng B k HL vi cty sau khi ngh hu cty trc
y. Vy ng B c c hng tr cp thi vic khng?
Nu cty D chi th c c tnh vo chi ph c tr
khng?

- Thng 12/2013 anh C t chm dt HL khng
ng lut (tri lut) sau 4 nm lm vic th c c chi
tr cp thi vic khng? Cty D chi tin tr cp cho anh
C th c c tnh vo chi ph c tr trong QT thu
TNDN khng?



4/ Li sai st ca k ton thu DN trong vic xc nh
chi ph khuyn mi, hoa hng mi gii khng ng
qui nh dn n b x pht?

a/ Thng 12/2013 cty X thc hin 1 chng trnh
bn hng khuyn mi (bn 10 SP khuyn mi
hay tng 1 SP) nhn dp tt nguyn n Gip
Ng v tng DT ln 10 t .
Tng chi ph khuyn mi l 1000 SP vi tng
gi tr KM l 100tr cty hch ton v quyt
ton vo CP c tr nhng n thng 4/2014
khi on Thanh kim tra v li xut ton CP
khuyn mi 100tr ca cty v truy thu tin thu
TNDN + pht chm np v pht b sung theo
qui nh PL.
Hi: Ti sao k ton thu cty li b loi chi
ph KM trn? Gii php ng cho DN khng b
xut ton?

b/ y mnh cc hot ng bn hng ngoi
hot ng bn hng trc tip t cty th cty Y
nm 2013 c hot ng mi gii tiu th
hng.
Tng CP mi gii nm 2013 cho cc t chc,
c nhn l 500tr ( c k ton thu cty
hch ton v QT vo chi ph nm 2013)
em li DT cho cty ln n hn 5 t nhng
khi v kim tra DN th on TKT li xut ton
chi ph mi gii ny v ra Q truy thu + x
pht thu TNDN.
Hi ti sao k ton thu cty li l QT thu
TNDN sai dn n cty b x pht?

- Mi gii trong nc:

+ i vi t chc nhn mi gii:

+ i vi c nhn nhn mi gii

- Mi gii nc ngoi:

+ i vi t chc nhn mi gii:

+ i vi c nhn nhn mi gii
5/ Li sai st c bn trong cng tc quyt ton thu
TNDN (qui trnh, h s, thi hn, a im)
a/ Qui trnh QT thu TNDN
- R sot cng tc qun l ha n ti chnh v
chng t k ton?
- R sot cng tc hch ton k ton theo CKT v
CMKT dn n s liu khng r rng?=> BCTC
- R sot vic p dng lut chuyn ngnh (lut
thng mi, lut lao ng, lut doanh nghip, lut
u t, ) QT thu TNDN? => xc nh CP
c tr
- R sot vic ghi nhn DT tnh thu v CP c tr
(c bit l CP c tr) theo cc chnh sch v
thu TNDN? => LN tnh thu TNDN

b/ H s QT thu TNDN
Thc hin theo im b K4 12 TT 156/2013/TT-BTC
ngy 06/11/2013 gm:
- T khai quyt ton thu thu nhp doanh nghip theo
mu s 03/TNDN ban hnh km theo TT 156/2013/TT-
BTC
- T khai quyt ton thu thu nhp doanh nghip theo
mu s 03/TNDN ban hnh km theo TT 156/2013/TT-
BTC
- Bo co ti chnh nm hoc Bo co ti chnh n thi
im c quyt nh v vic doanh nghip thc hin
chia, tch, hp nht, sp nhp, chuyn i hnh thc
s hu, gii th, chm dt hot ng.
- Mt hoc mt s ph lc km theo t khai ban hnh
km theo Thng t ny (tu theo thc t pht sinh ca
ngi np thu):

+ Ph lc kt qu hot ng sn xut kinh doanh theo
mu s 03-1A/TNDN, mu s 03-1B/TNDN, mu s 03-
1C/TNDN.

+ Ph lc chuyn l theo mu s 03-2/TNDN.

+ Cc Ph lc v u i v thu thu nhp doanh nghip:
c/ Thi hn np QT thu TNDN

i vi cc cty l: 90 ngy k t ngy kt thc nm ti
chnh

d/ a im np H s QT thu TNDN

Ti CQ thu qun l cty lm QT thu TNDN



PHN III

CC SAI ST TRONG THC T CA
K TON THU KHI THC HIN
LUT THU TNCN NM 2013-2014
1/ Li sai thc t ca k ton thu DN
trong vic xc nh gim tr gia cnh?

Cty X c cc trng hp v gim tr gia
cnh nh sau, theo anh (ch) th cty X s
tnh gim tr gia cnh nh th no? K
khai thng v Quyt ton thu TNCN
nm 2013 ra sao?
1/ Gim tr gia cnh (bn thn + ngi ph
thuc) trong QT thu TNCN nm 2013 nh th
no trong cc TH sau y?:

a/ ng A trong nm 2013 khng c thu nhp t
tin lng 6 thng u nm do b tht nghip
cn 6 thng tip theo ng A c vic lm v c thu
nhp ti cty X th ng A c gim tr gia cnh
(bn thn) my thng khi ng A QT thu TNCN
cui nm?:
+ Nu ng A khng y quyn quyt ton thu
TNCN cho cty X v khng t QT thu TNCN th
c gim tr my thng?


+ Nu ng A c y quyn QT thu TNCN cho cty
X th c gim tr my thng?


+ Nu ng A khng y quyn QT thu TNCN cho
cty X m t i QT thu TNCN th c gim tr
my thng nm 2013?

b/ B B thng 5/2013 sinh con, thng 8/2013
b B ng k gim tr gia cnh cho ngi
ph thuc th c tnh gim tr gia cnh
(ngi ph thuc) nh th no trong cc
TH sau?:

- Ti Mu s 16/K-TNCN b B khai ch tiu
thi im pht sinh gim t l thng
5/2013 th trong nm b B c tm tnh
gim tr gia cnh cho ngi ph thuc k
t thng my? Khi quyt ton thu b B
c tnh gim tr gia cnh cho ngi
ph thuc t thng my v c phi ng
k li mu 16/K-TNCN theo TT
156/2013/TT-BTC khng?
- Ti Mu s 16/K-TNCN b B khai ch tiu thi
im pht sinh gim t l thng 8/2013 th
trong nm b B c tm tnh gim tr gia cnh
cho ngi ph thuc k t thng my? Khi
quyt ton thu b B c tnh gim tr gia
cnh cho ngi ph thuc t thng my v c
phi ng k li mu 16/K-TNCN v gi km
theo h s QT thu TNCN khng? Nu ng k
li th:

+ ng k theo mu ca TT 28/2011/TT-BTC th
c gim tr my thng?


+ ng k theo mu ca TT 156/2013/TT-BTC th
c gim tr gia cnh my thng?
c/ Ch C v l ngi lm qun l c thu nhp cao nn
gim tr ngi ph thuc nh: B, m, con ri
nhng cng gim tr cho ng, b v 1 a chu
rut ca ch y (nhng ngi ph thuc ny c
iu kin l ngi ph thuc khc) nhng do nm
2013 ch C qu bn rn nn khng ng k xong
nhng ngi ph thuc ny m phi n ngy
31/3/2014 mi c CQ thu chp nhn h s y
v lm MST cho nhng ngi ph thuc khc
th QT thu TNCN nm 2013 ch C c c gim
tr nhng ngi ph thuc ny khng?
Ch C khng c gim tr ngi ph thuc khc
nm QT 2013 v vi phm c.2.3 mc c K1 9 TT
111/2013/TT-BTC (lm MST NPT qu 31/12/2013).

-K HL < 3 thng?

-K H dch v t vn?


-K H xy dng?

2/ Li sai thc t ca k ton thu DN trong vic xc nh cc
loi hp ng lao ng, hp ng DV v hp ng khc m
cty k vi c nhn thu 10%?

-K HL > 3 thng v k H DV?


-K HL khng thi hn ngh vic (ngh hu)
nhng sau ny li c thu nhp t tin lng, thng
ti cty? 10%


-K HL c thi hn > 3 thng nhng cty qun
khng lm MST cho NL?
3/ Li sai thc t ca k ton thu DN
trong vic hon tt h s QT thu TNCN
nhng khng bit i np ti CQ thu
no?
Hin nay cc DN v c nhn l NL
ang rt lng tng khi xc nh ai l
ngi i np h s thu Quyt ton
TNCN 2013? Ni np h s l CQ
thu no? Cc thu hay cc Chi cc
thu? Cc TH sau y ang xy ra th
anh (ch) x l nh th no? Gii
php cho DN trnh b sai phm khi
np h s QT thu TNCN 2013?

a/ NL c thu nhp t tin lng, tin
cng duy nht 1 ni c HL > 3 thng
v < 12 thng th np h s QT thu
TNCN u?



b/ NL c thu nhp t tin lng, tin
cng 2 ni th np h s QT thu TNCN
u?




c/ NL c thu nhp t tin lng, tin
cng 1 cty v c thu nhp t hot
ng KD 1 ni th np h s QT thu
TNCN u?


d/ C nhn ch c thu nhp t hot ng
KD nhiu ni th np h s QT thu
TNCN u?
PHN IV

NH HNG CHO SINH VIN THNH
CNG TRONG NGH NGHIP CA
MNH TRC S CNH TRANH GAY
GT V CNG VIC NGOI X HI
HIN NAY
1/ V k nng mm (trao i ngn gn)

2/ V ngoi ng (trao i ngn gn)

3/ V k nng chuyn mn (trao i ngn
gn)

4/ Kt lun i n thnh cng trong thc
t cnh tranh ngoi XH gay gt hin nay
th phi c nhng yu t v s quyt tm
nh th no?
Xin cm n
Hn gp li