{"id":11954,"date":"2025-07-18T02:59:06","date_gmt":"2025-07-18T02:59:06","guid":{"rendered":"https:\/\/mva.vn\/?p=11954"},"modified":"2025-07-18T02:59:06","modified_gmt":"2025-07-18T02:59:06","slug":"quy-trinh-kiem-tra-doi-chieu-so-sach-ke-toan-chi-tiet-tu-a-den-z","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/quy-trinh-kiem-tra-doi-chieu-so-sach-ke-toan-chi-tiet-tu-a-den-z\/","title":{"rendered":"Quy tr\u00ecnh ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u2013 Chi ti\u1ebft t\u1eeb A \u0111\u1ebfn Z"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c <\/span>ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b> \u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o <\/span>s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n minh b\u1ea1ch, ch\u00ednh x\u00e1c<\/b>, ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u1eadp <\/span>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b>, <\/span>quy\u1ebft to\u00e1n thu\u1ebf<\/b> c\u0169ng nh\u01b0 <\/span>ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/b>. Tuy nhi\u00ean, n\u1ebfu kh\u00f4ng n\u1eafm r\u00f5 quy tr\u00ecnh, k\u1ebf to\u00e1n r\u1ea5t d\u1ec5 m\u1eafc sai s\u00f3t nh\u01b0 l\u1ec7ch s\u1ed1 d\u01b0, ch\u00eanh l\u1ec7ch h\u00f3a \u0111\u01a1n, ho\u1eb7c kh\u00f4ng kh\u1edbp v\u1edbi b\u00e1o c\u00e1o thu\u1ebf.<\/span><\/p>\n

V\u1eady <\/span>ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 g\u00ec? Quy tr\u00ecnh th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? G\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b> C\u00f9ng theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c <\/span>to\u00e0n b\u1ed9 quy tr\u00ecnh ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1eeb A \u0111\u1ebfn Z<\/b>, c\u00f3 v\u00ed d\u1ee5 minh h\u1ecda d\u1ec5 hi\u1ec3u!<\/span><\/p>\n

I. Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/b><\/h2>\n

Ki\u1ec3m tra \u2013 \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b> l\u00e0 qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t, so s\u00e1nh v\u00e0 x\u00e1c nh\u1eadn t\u00ednh <\/span>\u0111\u00fang \u0111\u1eafn, kh\u1edbp nhau<\/b> gi\u1eefa c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan nh\u01b0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb g\u1ed1c, b\u00e1o c\u00e1o thu\u1ebf. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch, \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u, v\u00e0 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n, thanh tra thu\u1ebf.<\/span><\/p>\n

II. T\u1ea1i sao c\u1ea7n ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch \u0111\u1ecbnh k\u1ef3?<\/b><\/h2>\n
    \n
  • \u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7<\/span><\/li>\n
  • Ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi<\/span><\/li>\n
  • Chu\u1ea9n b\u1ecb cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n<\/span><\/li>\n
  • Tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/li>\n
  • Gi\u00fap ch\u1ee7 doanh nghi\u1ec7p hi\u1ec3u r\u00f5 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf<\/span><\/li>\n<\/ul>\n

    \"\"<\/p>\n

    III. Quy tr\u00ecnh ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n chu\u1ea9n g\u1ed3m 6 b\u01b0\u1edbc<\/b><\/h2>\n

    B\u01b0\u1edbc 1: R\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n g\u1ed1c<\/b><\/p>\n

      \n
    • Ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, phi\u1ebfu thu \u2013 chi, h\u1ee3p \u0111\u1ed3ng, b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng k\u00ea,\u2026<\/span>
      \n<\/span><\/li>\n
    • \u0110\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb c\u00f3 ch\u1eef k\u00fd h\u1ee3p l\u1ec7, kh\u00f4ng t\u1ea9y x\u00f3a, ph\u00f9 h\u1ee3p nghi\u1ec7p v\u1ee5 ph\u00e1t sinh<\/span>
      \n<\/span><\/li>\n
    • Ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb theo t\u1eebng nh\u00f3m (chi ph\u00ed, doanh thu, ti\u1ec1n m\u1eb7t, ng\u00e2n h\u00e0ng, t\u00e0i s\u1ea3n,\u2026)<\/span>
      \n<\/span><\/li>\n<\/ul>\n

      B\u01b0\u1edbc 2: \u0110\u1ed1i chi\u1ebfu gi\u1eefa ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 chi ti\u1ebft<\/b><\/p>\n

        \n
      • So s\u00e1nh t\u1eebng nghi\u1ec7p v\u1ee5 ghi nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 chi ti\u1ebft t\u1eebng t\u00e0i kho\u1ea3n (v\u00ed d\u1ee5: 111, 112, 131, 331,\u2026)<\/span>
        \n<\/span><\/li>\n
      • Ki\u1ec3m tra xem c\u00f3 b\u1ecf s\u00f3t ho\u1eb7c ghi tr\u00f9ng ch\u1ee9ng t\u1eeb kh\u00f4ng<\/span>
        \n<\/span><\/li>\n
      • \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng \u2013 nh\u00e0 cung c\u1ea5p v\u1edbi h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u00e1o gi\u00e1<\/span>
        \n<\/span><\/li>\n<\/ul>\n

        B\u01b0\u1edbc 3: \u0110\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 chi ti\u1ebft v\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p<\/b><\/p>\n

          \n
        • T\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c s\u1ed5 chi ti\u1ebft l\u00ean s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n<\/span>
          \n<\/span><\/li>\n
        • Ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n tr\u1ecdng y\u1ebfu: 111, 112, 131, 331, 133, 333, 242, 211,\u2026<\/span>
          \n<\/span><\/li>\n
        • \u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp gi\u1eefa c\u00e1c k\u1ef3, kh\u00f4ng b\u1ecb nh\u1ea3y s\u1ed1 d\u01b0 b\u1ea5t th\u01b0\u1eddng<\/span>
          \n<\/span><\/li>\n<\/ul>\n

          B\u01b0\u1edbc 4: \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi b\u00e1o c\u00e1o thu\u1ebf<\/b><\/p>\n

            \n
          • \u0110\u1ed1i chi\u1ebfu doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra v\u1edbi t\u1edd khai thu\u1ebf GTGT<\/span>
            \n<\/span><\/li>\n
          • So s\u00e1nh chi ph\u00ed, thu\u1ebf \u0111\u1ea7u v\u00e0o v\u1edbi t\u1edd khai thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/span>
            \n<\/span><\/li>\n
          • Ki\u1ec3m tra t\u1edd khai thu\u1ebf TNCN, b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span>
            \n<\/span><\/li>\n<\/ul>\n

            B\u01b0\u1edbc 5: \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ng\u00e2n h\u00e0ng \u2013 ti\u1ec1n m\u1eb7t<\/b><\/p>\n

              \n
            • \u0110\u1ed1i chi\u1ebfu s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed5 k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 112<\/span>
              \n<\/span><\/li>\n
            • Ki\u1ec3m tra s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf v\u1edbi s\u1ed5 qu\u1ef9 v\u00e0 t\u00e0i kho\u1ea3n 111<\/span>
              \n<\/span><\/li>\n
            • Ki\u1ec3m tra ch\u00eanh l\u1ec7ch ph\u00e1t sinh, ghi nh\u1eadn ph\u00ed ng\u00e2n h\u00e0ng, l\u00e3i vay,\u2026<\/span>
              \n<\/span><\/li>\n<\/ul>\n

              B\u01b0\u1edbc 6: L\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u00eanh l\u1ec7ch \u2013 \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3)<\/b><\/p>\n

                \n
              • N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u2013 b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh k\u1ebf to\u00e1n<\/span>
                \n<\/span><\/li>\n
              • Ghi nh\u1eadn s\u1ed1 ch\u00eanh l\u1ec7ch v\u00e0 l\u00fd do \u0111\u1ec3 l\u01b0u h\u1ed3 s\u01a1 ki\u1ec3m tra<\/span>
                \n<\/span><\/li>\n
              • L\u1eadp b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu cu\u1ed1i k\u1ef3 \u0111\u1ec3 tr\u00ecnh l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p<\/span>
                \n<\/span><\/li>\n<\/ul>\n

                IV. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><\/h2>\n
                  \n
                • Ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, qu\u00fd, n\u0103m \u2013 kh\u00f4ng \u0111\u1ec3 d\u1ed3n cu\u1ed1i n\u0103m m\u1edbi r\u00e0 so\u00e1t<\/span>
                  \n<\/span><\/li>\n
                • \u01afu ti\u00ean ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n r\u1ee7i ro cao nh\u01b0 131, 331, 333, 242, 138, 338,\u2026<\/span>
                  \n<\/span><\/li>\n
                • L\u01b0u tr\u1eef file excel, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u00e0 scan ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7<\/span>
                  \n<\/span><\/li>\n
                • S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00fap \u0111\u1ed1i chi\u1ebfu nhanh h\u01a1n, tr\u00e1nh sai s\u00f3t th\u1ee7 c\u00f4ng<\/span>
                  \n<\/span><\/li>\n<\/ul>\n

                  V. V\u00ed d\u1ee5 minh h\u1ecda: Ki\u1ec3m tra c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng t\u00e0i kho\u1ea3n 131<\/b><\/h2>\n

                  Gi\u1ea3 s\u1eed doanh nghi\u1ec7p A b\u00e1n h\u00e0ng cho kh\u00e1ch B 3 l\u1ea7n trong qu\u00fd 1, v\u1edbi t\u1ed5ng h\u00f3a \u0111\u01a1n l\u00e0 300 tri\u1ec7u. K\u1ebf to\u00e1n ki\u1ec3m tra:<\/span><\/p>\n

                    \n
                  • H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra:<\/b> C\u00f3 3 h\u00f3a \u0111\u01a1n \u0111\u00fang t\u00ean, \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf, VAT 10%<\/span>
                    \n<\/span><\/li>\n
                  • S\u1ed5 chi ti\u1ebft 131:<\/b> Ghi nh\u1eadn c\u00f4ng n\u1ee3 300 tri\u1ec7u<\/span>
                    \n<\/span><\/li>\n
                  • S\u1ed5 t\u1ed5ng h\u1ee3p 131:<\/b> Kh\u1edbp v\u1edbi chi ti\u1ebft<\/span>
                    \n<\/span><\/li>\n
                  • B\u00e1o c\u00e1o thu\u1ebf GTGT qu\u00fd 1:<\/b> Ghi nh\u1eadn \u0111\u1ee7 doanh thu 300 tri\u1ec7u, thu\u1ebf \u0111\u1ea7u ra 30 tri\u1ec7u<\/span><\/li>\n<\/ul>\n

                    => Kh\u00f4ng sai s\u00f3t. N\u1ebfu l\u1ec7ch, c\u1ea7n ki\u1ec3m tra xem thi\u1ebfu nghi\u1ec7p v\u1ee5 n\u00e0o \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

                    VI. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                    Vi\u1ec7c <\/span>ki\u1ec3m tra \u2013 \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b> kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n m\u00e0 c\u00f2n l\u00e0 <\/span>l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7 doanh nghi\u1ec7p<\/b> tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf, ki\u1ec3m to\u00e1n v\u00e0 ph\u00e1p l\u00fd. Th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh, th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng s\u1ebd gi\u00fap doanh nghi\u1ec7p <\/span>duy tr\u00ec t\u00ednh minh b\u1ea1ch, ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 y\u00ean t\u00e2m trong m\u1ecdi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf<\/b>.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                    Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u00f3ng..<\/p>\n","protected":false},"author":1,"featured_media":11959,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Quy tr\u00ecnh ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 vi\u1ec7c l\u00e0m quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c. 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