{"id":6388,"date":"2026-08-29T01:25:37","date_gmt":"2026-08-29T01:25:37","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6388"},"modified":"2026-08-29T01:25:37","modified_gmt":"2026-08-29T01:25:37","slug":"du-thao-thong-tu-thay-the-thong-tu-48-2019-ve-trich-lap-du-phong-tai-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/du-thao-thong-tu-thay-the-thong-tu-48-2019-ve-trich-lap-du-phong-tai-doanh-nghiep\/","title":{"rendered":"D\u1ef1 th\u1ea3o th\u00f4ng t\u01b0 thay th\u1ebf th\u00f4ng t\u01b0 48\/2019 v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ea1i doanh nghi\u1ec7p"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>D\u1ef0 TH\u1ea2O TH\u00d4NG T\u01af THAY TH\u1ebe TH\u00d4NG T\u01af 48\/2019 V\u1ec0 TR\u00cdCH L\u1eacP D\u1ef0 PH\u00d2NG T\u1ea0I DOANH NGHI\u1ec6P<\/strong><\/h4>\n<p>B\u1ed9 T\u00e0i ch\u00ednh hi\u1ec7n \u0111ang l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 m\u1edbi h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd d\u1ef1 ph\u00f2ng t\u1ea1i doanh nghi\u1ec7p. V\u0103n b\u1ea3n n\u00e0y d\u1ef1 ki\u1ebfn thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0 48\/2019\/TT-BTC v\u00e0 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (\u201cTNDN\u201d).<\/p>\n<p>M\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 nh\u01b0 sau:<\/p>\n<p><strong>Thay \u0111\u1ed5i c\u1ed1t l\u00f5i: B\u1ed5 sung nh\u00f3m d\u1ef1 ph\u00f2ng th\u1ee9 5<\/strong><\/p>\n<p>Thay v\u00ec ch\u1ec9 c\u00f3 4 nh\u00f3m d\u1ef1 ph\u00f2ng nh\u01b0 quy \u0111\u1ecbnh c\u0169 t\u1ea1i Th\u00f4ng t\u01b0 48\/2019\/TT-BTC, D\u1ef1 th\u1ea3o m\u1edbi \u0111\u00e3 ch\u00ednh th\u1ee9c n\u00e2ng t\u1ed5ng s\u1ed1 danh m\u1ee5c l\u00ean 5 nh\u00f3m d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd:<\/p>\n<ul>\n<li><strong>D\u1ef1 ph\u00f2ng m\u1edbi b\u1ed5 sung:<\/strong> D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n sinh h\u1ecdc (\u0110\u1ed3ng b\u1ed9 v\u1edbi c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n m\u1edbi nh\u01b0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC).<\/li>\n<li><strong>4 Nh\u00f3m d\u1ef1 ph\u00f2ng truy\u1ec1n th\u1ed1ng gi\u1eef nguy\u00ean:<\/strong> gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho; t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0; n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i; b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/li>\n<\/ul>\n<p><strong>L\u00e0m r\u00f5 th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp: <\/strong>Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi l\u1eadp BCTC n\u0103m; ri\u00eang d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u1edbi th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/p>\n<p><strong>T\u0103ng tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p:<\/strong> Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng quy ch\u1ebf qu\u1ea3n l\u00fd v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c d\u1ef1 ph\u00f2ng nh\u01b0ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n<p><strong>=&gt;<\/strong> Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t, c\u1eadp nh\u1eadt c\u00e1c quy ch\u1ebf qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho, \u0111\u1ea7u t\u01b0, c\u00f4ng n\u1ee3 v\u00e0 b\u1ea3o h\u00e0nh, \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ee9c d\u1ef1 ph\u00f2ng, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n sinh h\u1ecdc, \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro chi ph\u00ed d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u1ef0 TH\u1ea2O TH\u00d4NG T\u01af THAY TH\u1ebe TH\u00d4NG T\u01af 48\/2019 V\u1ec0 TR\u00cdCH L\u1eacP D\u1ef0 PH\u00d2NG T\u1ea0I DOANH NGHI\u1ec6P B\u1ed9 T\u00e0i ch\u00ednh hi\u1ec7n \u0111ang l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 m\u1edbi h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd d\u1ef1 ph\u00f2ng t\u1ea1i doanh nghi\u1ec7p. V\u0103n b\u1ea3n n\u00e0y d\u1ef1 ki\u1ebfn thay th\u1ebf ho\u00e0n to\u00e0n Th\u00f4ng t\u01b0&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4343,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-6388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=6388"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6388\/revisions"}],"predecessor-version":[{"id":6389,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6388\/revisions\/6389"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4343"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=6388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=6388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=6388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}