{"id":2528,"date":"2025-07-24T08:06:05","date_gmt":"2025-07-24T08:06:05","guid":{"rendered":"https:\/\/vnsmartway.com\/?p=2528"},"modified":"2025-07-24T08:06:13","modified_gmt":"2025-07-24T08:06:13","slug":"bao-cao-thue-quy-ii-2025-doanh-nghiep-can-luu-y-nhung-gi-de-tranh-sai-sot","status":"publish","type":"post","link":"https:\/\/vnsmartway.com\/cn\/2025\/07\/24\/bao-cao-thue-quy-ii-2025-doanh-nghiep-can-luu-y-nhung-gi-de-tranh-sai-sot\/","title":{"rendered":"B\u00e1o c\u00e1o thu\u1ebf qu\u00fd II\/2025: Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng g\u00ec \u0111\u1ec3 tr\u00e1nh sai s\u00f3t?"},"content":{"rendered":"<p>K\u00ea khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf \u0111\u00fang h\u1ea1n l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam. \u0110\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh <strong>c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 thu\u1ebf GTGT li\u00ean t\u1ee5c c\u1eadp nh\u1eadt<\/strong>, vi\u1ec7c n\u1eafm r\u00f5 nh\u1eefng y\u00eau c\u1ea7u trong <strong>b\u00e1o c\u00e1o thu\u1ebf qu\u00fd II\/2025<\/strong> s\u1ebd gi\u00fap doanh nghi\u1ec7p <strong>tr\u00e1nh r\u1ee7i ro ph\u1ea1t ch\u1eadm n\u1ed9p, sai s\u00f3t s\u1ed1 li\u1ec7u ho\u1eb7c b\u1ecb truy thu thu\u1ebf<\/strong>.<\/p>\n\n\n\n<p>Trong b\u00e0i vi\u1ebft n\u00e0y, <strong>\u667a\u6167\u5a01<\/strong> t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf qu\u00fd II m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang h\u1ea1n.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">1. H\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf qu\u00fd II\/2025<\/h3>\n\n\n\n<p>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, th\u1eddi h\u1ea1n n\u1ed9p c\u00e1c lo\u1ea1i t\u1edd khai thu\u1ebf qu\u00fd II l\u00e0 <strong>ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 30\/07\/2025<\/strong>.<\/p>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p n\u1ed9p ch\u1eadm, c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 2 \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng t\u00f9y m\u1ee9c \u0111\u1ed9 ch\u1eadm v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2. C\u00e1c lo\u1ea1i t\u1edd khai v\u00e0 b\u00e1o c\u00e1o c\u1ea7n n\u1ed9p<\/h3>\n\n\n\n<p>Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1edd khai thu\u1ebf GTGT qu\u00fd II\/2025<\/strong> (m\u1eabu 01\/GTGT ho\u1eb7c 02\/GTGT)<\/li>\n\n\n\n<li><strong>T\u1edd khai thu\u1ebf TNCN<\/strong> n\u1ebfu c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/li>\n\n\n\n<li><strong>T\u1edd khai t\u1ea1m t\u00ednh thu\u1ebf TNDN qu\u00fd II<\/strong> (doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 t\u00ednh \u00bc ngh\u0129a v\u1ee5 c\u1ea3 n\u0103m)<\/li>\n\n\n\n<li><strong>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> n\u1ebfu thu\u1ed9c di\u1ec7n b\u00e1o c\u00e1o<\/li>\n<\/ul>\n\n\n\n<p>Ngo\u00e0i ra, n\u1ebfu doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ho\u1eb7c giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, c\u1ea7n ki\u1ec3m tra <strong>ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u (FCT)<\/strong> v\u00e0 \u0111\u1ea3m b\u1ea3o k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">3. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi l\u00e0m b\u00e1o c\u00e1o thu\u1ebf qu\u00fd<\/h3>\n\n\n\n<p>Vi\u1ec7c k\u00ea khai v\u1ed9i v\u00e0ng ho\u1eb7c thi\u1ebfu ki\u1ec3m tra c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i c\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u00ea sai m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean kh\u00e1ch h\u00e0ng, ho\u1eb7c th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/li>\n\n\n\n<li>B\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra\/\u0111\u1ea7u v\u00e0o<\/li>\n\n\n\n<li>Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c sai s\u00f3t c\u1ee7a qu\u00fd tr\u01b0\u1edbc<\/li>\n\n\n\n<li>T\u1ea1m t\u00ednh thu\u1ebf TNDN kh\u00f4ng ch\u00ednh x\u00e1c, d\u1eabn \u0111\u1ebfn <strong>n\u1ed9p thi\u1ebfu ho\u1eb7c n\u1ed9p d\u01b0<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI, vi\u1ec7c kh\u00f4ng chu\u1ea9n b\u1ecb b\u1ea3n gi\u1ea3i tr\u00ecnh, thuy\u1ebft minh chi ph\u00ed ho\u1eb7c kh\u00f4ng d\u1ecbch c\u00e1c t\u00e0i li\u1ec7u li\u00ean k\u1ebft sang ti\u1ebfng Vi\u1ec7t c\u0169ng l\u00e0 \u0111i\u1ec3m th\u01b0\u1eddng b\u1ecb ki\u1ec3m tra.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">4. L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Smartway<\/h3>\n\n\n\n<p>\u2705 <strong>R\u00e0 so\u00e1t k\u1ef9 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 \u0111\u1ea7u ra tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai<\/strong><br>\u2705 <strong>\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u1edbi b\u00e1o c\u00e1o ng\u00e2n h\u00e0ng<\/strong><br>\u2705 <strong>L\u1eadp ph\u1ee5 l\u1ee5c thuy\u1ebft minh n\u1ebfu c\u00f3 kho\u1ea3n doanh thu ho\u1eb7c chi ph\u00ed b\u1ea5t th\u01b0\u1eddng<\/strong><br>\u2705 <strong>Ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t qu\u00fd tr\u01b0\u1edbc trong qu\u00fd n\u00e0y \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu<\/strong><\/p>\n\n\n\n<p>N\u1ebfu ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean s\u00e2u, doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng <strong>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n uy t\u00edn<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Smartway \u2013 D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 b\u00e1o c\u00e1o thu\u1ebf qu\u00fd uy t\u00edn cho doanh nghi\u1ec7p<\/h2>\n\n\n\n<p>V\u1edbi kinh nghi\u1ec7m \u0111\u1ed3ng h\u00e0nh c\u00f9ng c\u00e1c doanh nghi\u1ec7p v\u1eeba, nh\u1ecf v\u00e0 FDI t\u1ea1i Vi\u1ec7t Nam, <strong>\u667a\u6167\u5a01<\/strong> cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u01b0 v\u1ea5n, l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN theo qu\u00fd<\/li>\n\n\n\n<li>R\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t<\/li>\n\n\n\n<li>T\u01b0 v\u1ea5n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf c\u00e1c qu\u00fd tr\u01b0\u1edbc<\/li>\n\n\n\n<li>H\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh khi c\u00f3 ki\u1ec3m tra thu\u1ebf<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>\ud83d\udce9 <strong>Li\u00ean h\u1ec7 ngay v\u1edbi Smartway \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o thu\u1ebf qu\u00fd II\/2025 nhanh ch\u00f3ng, ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang lu\u1eadt!<\/strong><br>\ud83d\udcde\u70ed\u7ebf\uff1a0869.222.883<br>\ud83c\udf10\u7f51\u7ad9\uff1a <a class=\"\" href=\"https:\/\/vnsmartway.com\/cn\/\">www.vnsmartway.com<\/a><br>\ud83d\udce7 \u7535\u5b50\u90ae\u4ef6: <a>contact@vnsmartway.com<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Smartway \u2013 T\u01b0 v\u1ea5n ph\u00e1p l\u00fd v\u00e0 thu\u1ebf chuy\u00ean s\u00e2u cho doanh nghi\u1ec7p FDI v\u00e0 Vi\u1ec7t Nam<\/strong><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf \u0111\u00fang h\u1ea1n l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam. \u0110\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 thu\u1ebf GTGT li\u00ean t\u1ee5c c\u1eadp nh\u1eadt, vi\u1ec7c n\u1eafm r\u00f5 nh\u1eefng y\u00eau [&hellip;]<\/p>","protected":false},"author":1,"featured_media":2529,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-information"],"_links":{"self":[{"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/posts\/2528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/comments?post=2528"}],"version-history":[{"count":1,"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/posts\/2528\/revisions"}],"predecessor-version":[{"id":2530,"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/posts\/2528\/revisions\/2530"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/media\/2529"}],"wp:attachment":[{"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/media?parent=2528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/categories?post=2528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vnsmartway.com\/cn\/wp-json\/wp\/v2\/tags?post=2528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}