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Ho so chuan bi quyet toan thue gom nhung gi? 

Ho so chuan bi quyet toan thue gom nhung gi? Ke toan can chuan bi: so sach, bang ke mua vao – ban ra, bao cao quyet toan, hoa don, hop dong, bang luong,… nhu the nao trong ky quyet toan sap toi. Cung tim hieu bai chia se trong bai viet duoi day nhe. 
 
1. So ke toan File Excel (gui mail) 
– Xuat tat ca so cai tu loai 1 den loai 9, Can doi phat sinh, Cong No nam thanh kiem tra thue ra excel => gui vao mail ben thue 
– In toan bo so sach ra excel dong quyen va dong thung cacton => mang len doi kiem tra thue hoac kiem tai doanh nghiep tuy theo tung chi cuc/ cuc 
 
Ho so chuan bi quyet toan thue gom nhung gi?
 
2. Bang ke mua vao, ban ra file excel (gui mail) 
– Mua vao ban ra tu nam thanh kiem tra thue ra excel gop cac nam/ cung 1 files 
– Loc tat ca nhung hoa don don > 20 trieu, ghi chu ngay thanh toan va so tien thanh toan 
*Ghi chu: nen luu rieng bo ho so cong no: photo nhung hoa don > 20 + Uy nhiem chi photo hoac goc luu thanh bo 
 
3. Bo bao cao quyet toan TNDN + BCTC nam thanh kiem tra (photo 1 ban cho ben thue khi ho kiem tra) 
– In ban mem 01 ban luu tru so sach 
– In 01 ban gui can bo thue 
– Bao gom: Quyet toan TNDN, TNCN, BCTC cac nam 
*Ghi chu: thuong can bo thue chi quan tam ban cuoi cung doanh nghiep da nop neu trong cac nam co lam KHBS bo sung, van phai luu tru ban goc lan nop dau de khi hoi kiem tra van co so lieu de giai trinh 
 
4. Hoa don mua vao, ban ra (ban goc) va to khai thue hang ky 
– Hoa don kep theo to khai hang thang/ Quy 
– Hoa don kep chung tu: phieu thu, chi, hach toan, nhap kho …. 
*Ghi chu: 
– Sap thanh bo theo thang / quy cua to khai thue 
– Sap chung tu va hoa don dau ra theo thu tu da ke khai thue 
– Sap chung tu va hoa don dau vao theo thu tu da ke khai thue 
–To khai thue nao mat thi lam cong van len thue xin sao y trich luc lai 
 
5. So phu ngan hang + Uy nhiem chi ban goc (Liet ke cac hoa don mua vao >= 20 trieu, ghi ro ngay thanh toan) 
– Kep Uy nhiem chi vao cac hoa don > 20 trieu de de kiem va tra cuu 
– Co the la ban photo de 1 ban rieng hoac ban goc rieng, ban photo kep chung tu so sach 
*Ghi chu: Doi chieu bang tong hop cong no va cong no chi tiet voi bang ke Excel xem chenh lech cong no thanh toan voi cong no khach hang la bao nhieu 
Neu kiem tra phat hien UNC nao bi mat thi lam cong van len ngan hang xin sao y trich luc neu khong kip co the lay giay bao No + sao ke chi tiet khoanh tron danh dau lai de giai trinh va xin bo sung chung tu sau 
–Tim hieu tai cac van ban phap ly ve thue GTGT (di tu TT06 – Luat Thue GTGT so 13- ND209 – TT219 …) 
 
6. Hop dong lao dong + bang luong (ban goc) 
– Hop dong lao dong kep CMT 
– Bang cham cong day du 
– Quyet dinh tang luong, va phu luc hop dong lao dong 
Quyet toan thue TNCN day du 
- Ky ta day du 
*Ghi chu: cac khoan chi luong va phu cap theo luong khong co trong van ban sau thi se bi loai tru khong duoc tinh vao chi phi hop ly: Hop dong lao dong; Thoa uoc lao dong tap the; Quy che tai chinh cua Cong ty, Tong cong ty, Tap doan; Quy che thuong do Chu tich Hoi dong quan tri, Tong giam doc, Giam doc quy dinh theo quy che tai chinh cua Cong ty, Tong cong ty. 
–Tim hieu tai cac van ban phap ly ve thue TNDN (di tu TT130 – TT123 – ND218 – TT78 – TT96…) 
 
7. Hop dong kinh te 
– Hop dong kinh te da ky ket, phu luc hop dong, thanh ly hop dong, bien ban giao nhan…. 
– Hop dong dau vao la hop dong nguyen tac do viec mua ban la thuong xuyen 
– Hop dong muon xe de hop ly chi phi xang dau da dua vao 
*Ghi chu: 
– Luu tru theo bia cong, cong ty nao phat sinh nhieu co the luu rieng 1 bia cong, neu it thi luu chung nhung co ghi chu bang giay note 
– Moi cong ty la 01 tap lien nhau de de tim kiem 
– Danh dau bang giay note mau de de nhan biet 
– Hop dong chung tu nao mat thi lien he khach hang de xin ban sao y lai hoac ban goc thi cang tot 
 
Hop dong muon xe de hop ly chi phi xang dau da dua vao
 
8. Giay phep kinh doanh 
– Photo sao y hoac photo dong dau treo deu duoc 
– Cac chung tu khac nhu dang ky mau dau…. 
– Dieu le cong ty 
– Quy che tai chinh cong ty 
*Ghi chu: 
– Quy che tai chinh cong ty la mot loai van quan trong nhat xuyen suot trong qua trinh thanh kiem tra vi no co moi lien he mat thiet den nhung chi phi phat sinh trong doanh nghiep nhu: tien tiep khach hang, phong nghi, may bay,cong tac phi khac, muon xe, sua chua xe di muon, dien thoai….. 
– Kiem tra chi phi cua doanh nghiep sau do soan quy che tai chinh cho phu hop voi nhung chi phi da phat sinh 
Truong hop doanh nghiep co chi phi lien quan den phan gia tri ton that do thien tai, dich benh, hoa hoan va truong hop bat kha khang khac khong duoc boi thuong thi khoan chi nay duoc tinh vao chi phi duoc tru khi xac dinh thu nhap chiu thue. 
Doanh nghiep phai tu xac dinh ro tong gia tri ton that do thien tai, dich benh, hoa hoan va truong hop bat kha khang khac theo quy dinh cua phap luat. 
Phan gia tri ton that do thien tai, dich benh, hoa hoan va truong hop bat kha khang khac khong duoc boi thuong duoc xac dinh bang tong gia tri ton that tru phan gia tri doanh nghiep bao hiem hoac to chuc, ca nhan khac phai boi thuong theo quy dinh cua phap luat. 
 
1. Ho so doi voi tai san, hang hoa bi ton that do thien tai, dich benh, hoa hoan duoc tinh vao chi phi duoc tru nhu sau: 
– Bien ban kiem ke gia tri tai san, hang hoa bi ton that do doanh nghiep lap. 
Bien ban kiem ke gia tri tai san, hang hoa ton that phai xac dinh ro gia tri tai san, hang hoa bi ton that, nguyen nhan ton that, trach nhiem cua to chuc, ca nhan ve nhung ton that; chung loai, so luong, gia tri tai san, hang hoa co the thu hoi duoc (neu co); bang ke xuat nhap ton hang hoa bi ton that co xac nhan do dai dien hop phap cua doanh nghiep ky va chiu trach nhiem truoc phap luat. 
– Ho so boi thuong thiet hai duoc co quan bao hiem chap nhan boi thuong (neu co). 
– Ho so quy dinh trach nhiem cua to chuc, ca nhan phai boi thuong (neu co). 
 
2. Hang hoa bi hu hong do thay doi qua trinh sinh hoa tu nhien, hang hoa het han su dung, khong duoc boi thuong thi duoc tinh vao chi phi duoc tru khi xac dinh thu nhap chiu thue. 
Ho so doi voi hang hoa bi hu hong do thay doi qua trinh sinh hoa tu nhien, hang hoa het han su dung, duoc tinh vao chi phi duoc tru nhu sau: 
– Bien ban kiem ke gia tri hang hoa bi hu hong do doanh nghiep lap. 
Bien ban kiem ke gia tri hang hoa hu hong phai xac dinh ro gia tri hang hoa bi hu hong, nguyen nhan hu hong; chung loai, so luong, gia tri hang hoa co the thu hoi duoc (neu co) kem theo bang ke xuat nhap ton hang hoa bi hu hong co xac nhan do dai dien hop phap cua doanh nghiep ky va chiu trach nhiem truoc phap luat. 
– Ho so boi thuong thiet hai duoc co quan bao hiem chap nhan boi thuong (neu co). 
– Ho so quy dinh trach nhiem cua to chuc, ca nhan phai boi thuong (neu co). 
Ho so neu tren duoc luu tai doanh nghiep va xuat trinh voi co quan thue khi co quan thue yeu cau.
 
Chúc bạn thành công !
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