{"id":9772,"date":"2025-02-19T02:35:01","date_gmt":"2025-02-19T02:35:01","guid":{"rendered":"https:\/\/mva.vn\/?p=9772"},"modified":"2025-02-19T02:35:01","modified_gmt":"2025-02-19T02:35:01","slug":"phu-luc-chuyen-lo-la-gi-nhung-thong-tin-ban-can-biet","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/phu-luc-chuyen-lo-la-gi-nhung-thong-tin-ban-can-biet\/","title":{"rendered":"Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 g\u00ec? Nh\u1eefng th\u00f4ng tin b\u1ea1n c\u1ea7n bi\u1ebft"},"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 b\u00e0i vi\u1ebft n\u00e0y MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd gi\u1ea3i \u0111\u00e1p nh\u1eefng th\u00f4ng tin v\u1ec1 ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 g\u00ec? N\u1ebfu b\u1ea1n \u0111ang quan t\u00e2m v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3. Vui l\u00f2ng xem b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a ch\u00fang t\u00f4i.<\/span><\/p>\n

I. Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 g\u00ec?<\/h2>\n

Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 (hay c\u00f2n g\u1ecdi l\u00e0 Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh) l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u b\u1ed5 sung trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u1ea3i th\u00edch v\u00e0 chi ti\u1ebft h\u00f3a c\u00e1c giao d\u1ecbch ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u1ef1c ti\u1ebfp trong c\u00e1c b\u00e1o c\u00e1o ch\u00ednh (nh\u01b0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, v.v.).<\/span><\/p>\n

\"\"
Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 g\u00ec? Nh\u1eefng th\u00f4ng tin b\u1ea1n c\u1ea7n bi\u1ebft<\/em><\/figcaption><\/figure>\n

Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 (chuy\u1ec3n c\u00e1c kho\u1ea3n l\u1ed7 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc sang \u0111\u1ec3 tr\u1eeb v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m sau), v\u00e0 ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 s\u1ebd cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u00f3, s\u1ed1 ti\u1ec1n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0 l\u00fd do chuy\u1ec3n l\u1ed7. Ph\u1ee5 l\u1ee5c n\u00e0y gi\u00fap c\u00e1c b\u00ean li\u00ean quan (nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0, ki\u1ec3m to\u00e1n vi\u00ean, c\u01a1 quan thu\u1ebf) hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 vi\u1ec7c x\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ed7.<\/span><\/p>\n

C\u1ea5u tr\u00fac v\u00e0 n\u1ed9i dung c\u1ee7a ph\u1ee5 l\u1ee5c n\u00e0y c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ho\u1eb7c quy \u0111\u1ecbnh c\u1ee7a t\u1eebng qu\u1ed1c gia.<\/span><\/p>\n

T\u00ecm hi\u1ec3u th\u00eam >> Kh\u1ea3 n\u0103ng thanh kho\u1ea3n l\u00e0 g\u00ec?<\/strong><\/a><\/span><\/em><\/p>\n

II. Chi ti\u1ebft ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7?<\/h2>\n

Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, gi\u00fap l\u00e0m r\u00f5 vi\u1ec7c x\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ed7 v\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u00fang \u0111\u1ed1i v\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Ph\u1ee5 l\u1ee5c n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gi\u1ea3i th\u00edch c\u00e1ch th\u1ee9c chuy\u1ec3n l\u1ed7 gi\u1eefa c\u00e1c k\u1ef3 t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi gi\u00fap c\u00e1c b\u00ean li\u00ean quan hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 chi ti\u1ebft v\u00e0 th\u00f4ng tin c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n trong ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7:<\/span><\/p>\n

2.1. S\u1ed1 ti\u1ec1n l\u1ed7 chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc<\/span><\/h3>\n
    \n
  • \u0110\u00e2y l\u00e0 ph\u1ea7n m\u00f4 t\u1ea3 s\u1ed1 ti\u1ec1n l\u1ed7 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 ghi nh\u1eadn trong c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 ti\u1ebfp theo \u0111\u1ec3 gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf trong c\u00e1c n\u0103m sau.<\/span><\/li>\n
  • C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng c\u00f3 quy\u1ec1n chuy\u1ec3n l\u1ed7 n\u00e0y trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, v\u00ed d\u1ee5 nh\u01b0 5 n\u0103m ho\u1eb7c 10 n\u0103m.\\<\/span><\/li>\n<\/ul>\n

    2.2. L\u00fd do chuy\u1ec3n l\u1ed7<\/span><\/h3>\n
      \n
    • Ph\u1ee5 l\u1ee5c s\u1ebd gi\u1ea3i th\u00edch l\u00fd do t\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n chuy\u1ec3n l\u1ed7 t\u1eeb n\u0103m n\u00e0y sang n\u0103m kh\u00e1c. Th\u01b0\u1eddng th\u00ec l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ec3 gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf trong c\u00e1c n\u0103m c\u00f3 l\u1ee3i nhu\u1eadn.<\/span><\/li>\n
    • L\u00fd do chuy\u1ec3n l\u1ed7 c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0: t\u00ecnh h\u00ecnh kinh doanh kh\u00f4ng thu\u1eadn l\u1ee3i trong n\u0103m tr\u01b0\u1edbc, chi ph\u00ed cao h\u01a1n d\u1ef1 ki\u1ebfn, ho\u1eb7c do s\u1ef1 thay \u0111\u1ed5i trong m\u00f4i tr\u01b0\u1eddng kinh doanh.<\/span><\/li>\n<\/ul>\n

      2.3. S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o m\u1ed7i n\u0103m<\/span><\/h3>\n
        \n
      • Ph\u1ee5 l\u1ee5c s\u1ebd chi ti\u1ebft s\u1ed1 ti\u1ec1n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o c\u00e1c n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo. \u0110i\u1ec1u n\u00e0y gi\u00fap theo d\u00f5i v\u00e0 t\u00ednh to\u00e1n s\u1ed1 l\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0 gi\u1ea3m thu\u1ebf cho t\u1eebng n\u0103m.<\/span><\/li>\n<\/ul>\n

        2.4. Th\u1eddi gian c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ed7<\/span><\/h3>\n
          \n
        • M\u1ed9t s\u1ed1 qu\u1ed1c gia quy \u0111\u1ecbnh th\u1eddi gian m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ed7, v\u00ed d\u1ee5: trong v\u00f2ng 5 ho\u1eb7c 10 n\u0103m t\u1eeb n\u0103m ph\u00e1t sinh l\u1ed7. Ph\u1ee5 l\u1ee5c s\u1ebd n\u00eau r\u00f5 kho\u1ea3ng th\u1eddi gian n\u00e0y v\u00e0 t\u00ecnh tr\u1ea1ng s\u1eed d\u1ee5ng s\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n.<\/span><\/li>\n<\/ul>\n

          2.5. \u1ea2nh h\u01b0\u1edfng c\u1ee7a chuy\u1ec3n l\u1ed7 \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/h3>\n
            \n
          • Ph\u1ee5 l\u1ee5c s\u1ebd th\u1ec3 hi\u1ec7n \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c chuy\u1ec3n l\u1ed7 \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c k\u1ef3 ti\u1ebfp theo. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong nh\u1eefng n\u0103m c\u00f3 l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<\/ul>\n

            2.6. B\u1ea3ng t\u00ednh chi ti\u1ebft<\/span><\/h3>\n
              \n
            • M\u1ed9t b\u1ea3ng chi ti\u1ebft c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ph\u1ee5 l\u1ee5c \u0111\u1ec3 hi\u1ec3n th\u1ecb c\u00e1c th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u00e3 chuy\u1ec3n, ng\u00e0y th\u00e1ng c\u1ee7a c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u00f3, s\u1ed1 ti\u1ec1n l\u1ed7 chuy\u1ec3n cho m\u1ed7i k\u1ef3 v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a n\u00f3 \u0111\u1ed1i v\u1edbi thu\u1ebf.<\/span><\/li>\n<\/ul>\n

              2.7. Gi\u1ea3i tr\u00ecnh c\u00e1c thay \u0111\u1ed5i trong ph\u01b0\u01a1ng ph\u00e1p chuy\u1ec3n l\u1ed7<\/span><\/h3>\n
                \n
              • N\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong c\u00e1ch th\u1ee9c ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p chuy\u1ec3n l\u1ed7 (v\u00ed d\u1ee5, thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf ho\u1eb7c thay \u0111\u1ed5i trong quy \u0111\u1ecbnh ph\u00e1p l\u00fd), ph\u1ee5 l\u1ee5c s\u1ebd c\u1ea7n gi\u1ea3i tr\u00ecnh v\u00e0 l\u00e0m r\u00f5 c\u00e1c thay \u0111\u1ed5i n\u00e0y.<\/span><\/li>\n<\/ul>\n

                V\u00ed d\u1ee5 v\u1ec1 th\u00f4ng tin trong ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7:<\/span><\/p>\n

                  \n
                • Ph\u1ee5 l\u1ee5c 1: Chuy\u1ec3n l\u1ed7 c\u1ee7a c\u00f4ng ty ABC<\/span><\/li>\n<\/ul>\n

                  S\u1ed1 li\u1ec7u l\u1ed7 chuy\u1ec3n:<\/span><\/p>\n

                  – L\u1ed7 chuy\u1ec3n t\u1eeb n\u0103m 2020: 5.000.000 VND<\/span><\/p>\n

                  – L\u1ed7 chuy\u1ec3n t\u1eeb n\u0103m 2021: 3.000.000 VND<\/span><\/p>\n

                  S\u1ed1 l\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o n\u0103m 2022:<\/span><\/p>\n

                  – L\u1ed7 chuy\u1ec3n v\u00e0o thu nh\u1eadp n\u0103m 2022: 4.000.000 VND<\/span><\/p>\n

                  – L\u1ed7 chuy\u1ec3n ch\u01b0a s\u1eed d\u1ee5ng: 4.000.000 VND (d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o n\u0103m 2023)<\/span><\/p>\n

                  L\u00fd do chuy\u1ec3n l\u1ed7:<\/span><\/p>\n

                  – L\u1ed7 ph\u00e1t sinh do chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0o d\u1ef1 \u00e1n m\u1edbi kh\u00f4ng \u0111\u1ea1t k\u1ef3 v\u1ecdng trong n\u0103m 2020 v\u00e0 2021.<\/span><\/p>\n

                  Th\u1eddi gian chuy\u1ec3n l\u1ed7:<\/span><\/p>\n

                  – L\u1ed7 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n trong v\u00f2ng 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ph\u00e1t sinh (t\u1eeb n\u0103m 2020 \u0111\u1ebfn 2025).<\/span><\/p>\n

                  \u1ea2nh h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf:<\/span><\/p>\n

                  – Vi\u1ec7c chuy\u1ec3n l\u1ed7 trong n\u0103m 2022 s\u1ebd gi\u00fap gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00f4ng ty ABC trong n\u0103m 2022.<\/span><\/p>\n

                  III. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u00e0m ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7<\/h2>\n

                  \u0110\u1ec3 l\u00e0m ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7, b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Ph\u1ee5 l\u1ee5c n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00ednh k\u00e8m trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u1ea7n c\u00f3 c\u00e1c th\u00f4ng tin chi ti\u1ebft \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1ec1 vi\u1ec7c chuy\u1ec3n l\u1ed7 gi\u1eefa c\u00e1c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n

                  3.1. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7<\/h3>\n

                  – <\/span>B\u01b0\u1edbc 1:<\/b> X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n l\u1ed7 ph\u00e1t sinh trong c\u00e1c n\u0103m tr\u01b0\u1edbc<\/span><\/p>\n

                  Tr\u01b0\u1edbc h\u1ebft, b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 \u0111\u00e3 ph\u00e1t sinh trong c\u00e1c n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc \u0111\u00f3. C\u00e1c kho\u1ea3n l\u1ed7 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m sau \u0111\u1ec3 gi\u1ea3m thu\u1ebf ho\u1eb7c b\u00f9 \u0111\u1eafp cho thu nh\u1eadp sau n\u00e0y.<\/span><\/p>\n

                    \n
                  • L\u1ed7 ph\u00e1t sinh t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc: T\u1eadp h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n
                  • L\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 thu\u1ebf: \u0110\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n l\u1ed7 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn h\u1ee3p l\u00fd v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/span><\/li>\n<\/ul>\n

                    – B\u01b0\u1edbc 2<\/b>: T\u00ednh to\u00e1n s\u1ed1 l\u1ed7 chuy\u1ec3n cho t\u1eebng n\u0103m<\/span><\/p>\n

                    T\u00ednh to\u00e1n s\u1ed1 l\u1ed7 chuy\u1ec3n trong t\u1eebng n\u0103m, bao g\u1ed3m:<\/span><\/p>\n

                      \n
                    • L\u1ed7 ch\u01b0a s\u1eed d\u1ee5ng: L\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp v\u00e0o thu nh\u1eadp trong c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n
                    • L\u1ed7 \u0111\u00e3 chuy\u1ec3n v\u00e0o thu nh\u1eadp: L\u00e0 ph\u1ea7n l\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i ho\u1eb7c c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n

                      – B\u01b0\u1edbc 3<\/b>: L\u1eadp b\u1ea3ng chi ti\u1ebft chuy\u1ec3n l\u1ed7<\/span><\/p>\n

                      B\u1ea1n c\u1ea7n l\u1eadp m\u1ed9t b\u1ea3ng chi ti\u1ebft trong ph\u1ee5 l\u1ee5c, bao g\u1ed3m c\u00e1c th\u00f4ng tin sau:<\/span><\/p>\n

                        \n
                      • S\u1ed1 li\u1ec7u l\u1ed7 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc:<\/span>\n
                          \n
                        • N\u0103m ph\u00e1t sinh l\u1ed7: Ghi r\u00f5 n\u0103m m\u00e0 kho\u1ea3n l\u1ed7 ph\u00e1t sinh.<\/span><\/li>\n
                        • S\u1ed1 ti\u1ec1n l\u1ed7: Ghi r\u00f5 s\u1ed1 ti\u1ec1n l\u1ed7 ph\u00e1t sinh trong t\u1eebng n\u0103m.<\/span><\/li>\n<\/ul>\n<\/li>\n
                        • S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o m\u1ed7i n\u0103m:<\/span>\n
                            \n
                          • S\u1ed1 l\u1ed7 chuy\u1ec3n v\u00e0o n\u0103m hi\u1ec7n t\u1ea1i: S\u1ed1 ti\u1ec1n l\u1ed7 \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n v\u00e0o n\u0103m hi\u1ec7n t\u1ea1i ho\u1eb7c c\u00e1c n\u0103m sau (theo quy \u0111\u1ecbnh).<\/span><\/li>\n
                          • S\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i: S\u1ed1 ti\u1ec1n l\u1ed7 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n trong n\u0103m \u0111\u00f3 v\u00e0 c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c chuy\u1ec3n v\u00e0o c\u00e1c n\u0103m sau.<\/span><\/li>\n<\/ul>\n<\/li>\n
                          • Th\u1eddi gian chuy\u1ec3n l\u1ed7:<\/span>\n
                              \n
                            • Kho\u1ea3ng th\u1eddi gian c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ed7: Th\u01b0\u1eddng l\u00e0 t\u1eeb 5 \u0111\u1ebfn 10 n\u0103m, t\u00f9y v\u00e0o quy \u0111\u1ecbnh c\u1ee7a qu\u1ed1c gia ho\u1eb7c c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n
                            • \u1ea2nh h\u01b0\u1edfng c\u1ee7a l\u1ed7 \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf:<\/span>\n
                                \n
                              • T\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c do vi\u1ec7c chuy\u1ec3n l\u1ed7 v\u00e0 ghi r\u00f5 trong ph\u1ee5 l\u1ee5c.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                – <\/span>B\u01b0\u1edbc 4<\/b>: Gi\u1ea3i tr\u00ecnh v\u1ec1 l\u00fd do chuy\u1ec3n l\u1ed7<\/span><\/p>\n

                                B\u1ea1n c\u1ea7n gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng l\u00fd do t\u1ea1i sao ph\u1ea3i chuy\u1ec3n l\u1ed7 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0o c\u00e1c n\u0103m sau. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap c\u00e1c b\u00ean li\u00ean quan hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, c\u0169ng nh\u01b0 s\u1ef1 h\u1ee3p l\u00fd trong vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch chuy\u1ec3n l\u1ed7.<\/span><\/p>\n

                                V\u00ed d\u1ee5 l\u00fd do chuy\u1ec3n l\u1ed7 c\u00f3 th\u1ec3 l\u00e0:<\/span><\/p>\n

                                  \n
                                • Kinh doanh kh\u00f4ng thu\u1eadn l\u1ee3i trong nh\u1eefng n\u0103m tr\u01b0\u1edbc (do t\u00e1c \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng, chi ph\u00ed \u0111\u1ea7u t\u01b0, v.v.).<\/span><\/li>\n
                                • S\u1ef1 thay \u0111\u1ed5i trong c\u00e1c y\u1ebfu t\u1ed1 b\u00ean ngo\u00e0i nh\u01b0 ch\u00ednh s\u00e1ch thu\u1ebf, thay \u0111\u1ed5i trong quy \u0111\u1ecbnh t\u00e0i ch\u00ednh ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n kinh doanh.<\/span><\/li>\n<\/ul>\n

                                  – <\/span>B\u01b0\u1edbc 5<\/b>: C\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n

                                  \u0110\u1ea3m b\u1ea3o r\u1eb1ng b\u1ea1n l\u00e0m \u0111\u00fang theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. M\u1ed9t s\u1ed1 qu\u1ed1c gia ho\u1eb7c khu v\u1ef1c c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1eabu ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 v\u00e0 c\u00e1ch t\u00ednh to\u00e1n, b\u1ea1n c\u1ea7n l\u00e0m theo c\u00e1c h\u01b0\u1edbng d\u1eabn \u0111\u00f3 \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/span><\/p>\n

                                  – <\/span>B\u01b0\u1edbc 6<\/b>: Ho\u00e0n thi\u1ec7n v\u00e0 \u0111\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

                                  Sau khi ho\u00e0n thi\u1ec7n b\u1ea3ng chi ti\u1ebft chuy\u1ec3n l\u1ed7 v\u00e0 gi\u1ea3i tr\u00ecnh l\u00fd do chuy\u1ec3n l\u1ed7, b\u1ea1n c\u1ea7n \u0111\u00ednh k\u00e8m ph\u1ee5 l\u1ee5c n\u00e0y v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00ednh k\u00e8m nh\u01b0 m\u1ed9t ph\u1ea7n ph\u1ee5 tr\u1ee3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, gi\u00fap c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

                                  V\u00ed d\u1ee5 v\u1ec1 b\u1ea3ng ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7:<\/span><\/p>\n\n\n\n\n\n\n
                                  N\u0103m ph\u00e1t sinh l\u1ed7<\/span><\/td>\nS\u1ed1 ti\u1ec1n l\u1ed7 (VND)<\/span><\/td>\nL\u1ed7 chuy\u1ec3n v\u00e0o n\u0103m (VND)<\/span><\/td>\nL\u1ed7 c\u00f2n l\u1ea1i (VND)<\/span><\/td>\nL\u00fd do chuy\u1ec3n l\u1ed7<\/span><\/td>\n<\/tr>\n
                                  2020<\/span><\/td>\n5,000,000<\/span><\/td>\n3,000,000<\/span><\/td>\n2,000,000<\/span><\/td>\nL\u1ed7 do chi ph\u00ed \u0111\u1ea7u t\u01b0 cao v\u00e0 doanh thu th\u1ea5p<\/span><\/td>\n<\/tr>\n
                                  2021<\/span><\/td>\n4,000,000<\/span><\/td>\n4,000,000<\/span><\/td>\n0<\/span><\/td>\nL\u1ed7 do \u1ea3nh h\u01b0\u1edfng c\u1ee7a d\u1ecbch COVID-19<\/span><\/td>\n<\/tr>\n
                                  T\u1ed5ng c\u1ed9ng<\/span><\/td>\n9,000,000<\/span><\/td>\n7,000,000<\/span><\/td>\n2,000,000<\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                  L\u01b0u \u00fd quan tr\u1ecdng khi l\u00e0m ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7:<\/span><\/p>\n

                                    \n
                                  • Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p l\u00fd: C\u00e1c doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian chuy\u1ec3n l\u1ed7 (th\u01b0\u1eddng t\u1eeb 5-10 n\u0103m t\u00f9y qu\u1ed1c gia).<\/span><\/li>\n
                                  • C\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh thu\u1ebf m\u1edbi: N\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong lu\u1eadt thu\u1ebf ho\u1eb7c quy \u0111\u1ecbnh k\u1ebf to\u00e1n, h\u00e3y \u0111\u1ea3m b\u1ea3o c\u1eadp nh\u1eadt v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ph\u1ee5 l\u1ee5c cho \u0111\u00fang.<\/span><\/li>\n
                                  • Ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra: N\u1ebfu c\u00f3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp, h\u1ecd s\u1ebd ki\u1ec3m tra ph\u1ee5 l\u1ee5c n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n

                                    IV. K\u1ebft lu\u1eadn<\/h2>\n

                                    L\u00e0m ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng trong vi\u1ec7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, gi\u00fap minh b\u1ea1ch h\u00f3a vi\u1ec7c chuy\u1ec3n l\u1ed7 gi\u1eefa c\u00e1c n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c l\u1eadp ph\u1ee5 l\u1ee5c n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng thu\u1ebf trong t\u01b0\u01a1ng lai v\u00e0 \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n s\u1ef1 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

                                    Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c minh b\u1ea1ch h\u00f3a t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1ec1 vi\u1ec7c x\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ed7 trong qu\u00e1 kh\u1ee9 v\u00e0 kh\u1ea3 n\u0103ng gi\u1ea3m thu\u1ebf trong c\u00e1c n\u0103m ti\u1ebfp theo. C\u00e1c th\u00f4ng tin chi ti\u1ebft n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan thu\u1ebf hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span>","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 b\u00e0i vi\u1ebft n\u00e0y MVA Vi\u1ec7t Nam s\u1ebd gi\u1ea3i \u0111\u00e1p nh\u1eefng th\u00f4ng tin v\u1ec1 ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 g\u00ec? N\u1ebfu b\u1ea1n..<\/p>\n","protected":false},"author":1,"featured_media":9773,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"{:vi}Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 g\u00ec? Nh\u1eefng th\u00f4ng tin b\u1ea1n c\u1ea7n bi\u1ebft v\u1ec1 ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 s\u1ebd \u0111\u01b0\u1ee3c MVA gi\u1ea3i \u0111\u00e1p trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.{:}\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/phu-luc-chuyen-lo-la-gi-nhung-thong-tin-ban-can-biet\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 g\u00ec? Nh\u1eefng th\u00f4ng tin b\u1ea1n c\u1ea7n bi\u1ebft[:]\" \/>\n<meta property=\"og:description\" content=\"{:vi}Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 l\u00e0 g\u00ec? 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