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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

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 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

- 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,...

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)) xThi 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 TNDNThc 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 TNDNi vi cc cty l: 90 ngy k t ngy kt thc nm ti chnh

d/ a im np H s QT thu TNDNTi CQ thu qun l cty lm QT thu TNDN

PHN IIICC 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 nHn gp li

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