{"id":13634,"date":"2024-09-14T19:56:42","date_gmt":"2024-09-14T12:56:42","guid":{"rendered":"https:\/\/arito.vn\/?p=13634"},"modified":"2024-10-09T22:34:02","modified_gmt":"2024-10-09T15:34:02","slug":"thoi-han-nop-mau-04-ss-hddt-la-khi-nao","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thoi-han-nop-mau-04-ss-hddt-la-khi-nao\/","title":{"rendered":"Th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 04\/SS H\u0110\u0110T l\u00e0 khi n\u00e0o? C\u00f3 b\u1ecb ph\u1ea1t khi n\u1ed9p tr\u1ec5"},"content":{"rendered":"

Vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n v\u00e0 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi x\u1ea3y ra sai s\u00f3t. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t, doanh nghi\u1ec7p c\u1ea7n n\u1ed9p m\u1eabu 04\/SS H\u0110\u0110T \u0111\u1ec3 th\u00f4ng b\u00e1o v\u00e0 \u0111i\u1ec1u ch\u1ec9nh. Tuy nhi\u00ean, th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t, v\u00ec n\u1ebfu n\u1ed9p tr\u1ec5, doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1eady th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 04\/SS H\u0110\u0110T<\/a><\/strong> l\u00e0 khi n\u00e0o? V\u00e0 nh\u1eefng m\u1ee9c ph\u1ea1t s\u1ebd \u00e1p d\u1ee5ng ra sao khi doanh nghi\u1ec7p ch\u1eadm n\u1ed9p m\u1eabu n\u00e0y? C\u00f9ng Arito<\/a><\/strong> t\u00ecm hi\u1ec3u nh\u00e9!<\/span><\/p>\n

1. M\u1eabu 04\/SS-H\u0110\u0110T l\u00e0 g\u00ec?<\/b><\/h2>\n

M\u1eabu 04\/SS-H\u0110\u0110T l\u00e0 bi\u1ec3u m\u1eabu th\u00f4ng b\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2022.<\/span><\/p>\n

M\u1eabu n\u00e0y gi\u00fap C\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

Xem th\u00eam: C\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n m\u1edbi nh\u1ea5t<\/a><\/strong><\/p>\n

\"th\u1eddi<\/p>\n

2. Th\u1eddi h\u1ea1n g\u1eedi m\u1eabu 04\/SS-H\u0110\u0110T l\u00e0 khi n\u00e0o?<\/b><\/h2>\n

Th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T \u2013 Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t \u2013 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh d\u1ef1a tr\u00ean hai tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 1: B\u00ean b\u00e1n t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o<\/b><\/h3>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t \u0111\u00e3 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/li>\n<\/ol>\n
      \n
    1. a) Khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 c\u1ea7n ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1eeb Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 th\u00f4ng b\u00e1o. M\u1eabu n\u00e0y c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u1eebng h\u00f3a \u0111\u01a1n ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ol>\n

      Theo \u0111\u00f3, th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

      V\u00ed d\u1ee5 1<\/b>: Doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0o th\u00e1ng 4\/2023 v\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u00e0o th\u00e1ng 5\/2023. Th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T s\u1ebd l\u00e0 ng\u00e0y 31\/5 (theo th\u00e1ng) ho\u1eb7c 30\/6\/2023 (theo qu\u00fd).<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p 2: Theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><\/h3>\n

      N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u00ean h\u00f3a \u0111\u01a1n, h\u1ecd s\u1ebd g\u1eedi Th\u00f4ng b\u00e1o 01\/TB-RS\u0110T y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n r\u00e0 so\u00e1t v\u00e0 ki\u1ec3m tra l\u1ea1i h\u00f3a \u0111\u01a1n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T trong th\u1eddi h\u1ea1n ghi r\u00f5 tr\u00ean Th\u00f4ng b\u00e1o 01\/TB-RS\u0110T.<\/span><\/p>\n

      3. Khi n\u00e0o b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T?<\/b><\/h2>\n

      C\u0103n c\u1ee9 theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u00e0nh vi ch\u1eadm n\u1ed9p m\u1eabu nh\u01b0 sau:<\/span><\/p>\n

      Trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t c\u1ea7n c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c ph\u1ea3i x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh hay thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i:<\/span><\/p>\n

      \u2013 S\u1eed d\u1ee5ng M\u1eabu 04\/SS-H\u0110\u0110T \u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c cho nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f9ng l\u00fac, v\u00e0 g\u1eedi m\u1eabu n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf GTGT ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

      N\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y m\u00e0 ng\u01b0\u1eddi b\u00e1n kh\u00f4ng n\u1ed9p, h\u1ecd s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh.<\/span><\/p>\n

      Ngo\u00e0i ra, theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, khi c\u01a1 quan thu\u1ebf \u0111\u00e3 ra Th\u00f4ng b\u00e1o 01\/TB-RS\u0110T y\u00eau c\u1ea7u doanh nghi\u1ec7p ki\u1ec3m tra l\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T theo \u0111\u00fang th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o. N\u1ebfu n\u1ed9p kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n, doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>\n

      \"Th\u1eddi<\/p>\n

      4. M\u1ee9c ph\u1ea1t khi n\u1ed9p ch\u1eadm m\u1eabu Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u1ebf n\u00e0o?<\/b><\/h2>\n

      C\u0103n c\u1ee9 theo \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 2 C\u00f4ng v\u0103n 29\/CP-KTTH n\u0103m 2021), quy \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 l\u1eadp v\u00e0 g\u1eedi th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

        \n
      1. Ph\u1ea1t c\u1ea3nh c\u00e1o<\/b> \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n qu\u00e1 h\u1ea1n t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/li>\n
      2. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng<\/b> \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi sau:<\/span>\n
          \n
        • N\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n qu\u00e1 h\u1ea1n t\u1eeb 01 \u0111\u1ebfn 10 ng\u00e0y (kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9).<\/span><\/li>\n
        • L\u1eadp sai ho\u1eb7c thi\u1ebfu n\u1ed9i dung trong th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n g\u1eedi c\u01a1 quan thu\u1ebf. Tuy nhi\u00ean, n\u1ebfu t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 n\u1ed9p l\u1ea1i tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra th\u00ec s\u1ebd kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<\/li>\n
        • Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng<\/b> \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n qu\u00e1 h\u1ea1n t\u1eeb 11 \u0111\u1ebfn 20 ng\u00e0y.<\/span><\/li>\n
        • Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/b> \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n qu\u00e1 h\u1ea1n t\u1eeb 21 \u0111\u1ebfn 90 ng\u00e0y.<\/span><\/li>\n
        • Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng<\/b> \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi:<\/span>\n
            \n
          • N\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n qu\u00e1 h\u1ea1n t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean.<\/span><\/li>\n
          • Kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<\/li>\n
          • C\u00e1c h\u00e0nh vi vi ph\u1ea1m \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 v\u00e0 25 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y s\u1ebd kh\u00f4ng \u00e1p d\u1ee5ng \u0110i\u1ec1u 29 \u0111\u1ec3 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/li>\n<\/ol>\n

            \"Th\u1eddi<\/p>\n

            M\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 khi ch\u1eadm n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T:<\/b><\/h3>\n
              \n
            • T\u1eeb 01 \u2013 05 ng\u00e0y<\/b>, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/li>\n
            • T\u1eeb 01 \u2013 10 ng\u00e0y<\/b>, kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9: Ph\u1ea1t t\u1eeb 1 \u2013 3 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n
            • T\u1eeb 11 \u2013 20 ng\u00e0y<\/b>: Ph\u1ea1t t\u1eeb 2 \u2013 4 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n
            • T\u1eeb 21 \u2013 90 ng\u00e0y<\/b>: Ph\u1ea1t t\u1eeb 4 \u2013 8 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n
            • T\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean<\/b>: Ph\u1ea1t t\u1eeb 5 \u2013 15 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n

              L\u01b0u \u00fd: C\u00e1c m\u1ee9c ph\u1ea1t n\u00eau tr\u00ean \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c. N\u1ebfu c\u00e1 nh\u00e2n vi ph\u1ea1m, m\u1ee9c ph\u1ea1t s\u1ebd b\u1eb1ng m\u1ed9t n\u1eeda so v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

              Vi\u1ec7c tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 04\/SS-H\u0110\u0110T l\u00e0 tr\u00e1ch nhi\u1ec7m quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf. N\u1ebfu n\u1ed9p m\u1eabu \u0111\u00fang h\u1ea1n, doanh nghi\u1ec7p s\u1ebd tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 duy tr\u00ec uy t\u00edn v\u1edbi c\u01a1 quan thu\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, vi\u1ec7c ch\u1eadm n\u1ed9p c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng m\u1ee9c ph\u1ea1t kh\u00f4ng mong mu\u1ed1n, l\u00e0m t\u0103ng chi ph\u00ed v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, n\u1eafm r\u00f5 th\u1eddi h\u1ea1n v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh l\u00e0 c\u00e1ch gi\u00fap doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 an to\u00e0n h\u01a1n trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

              Vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n v\u00e0 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi x\u1ea3y ra sai s\u00f3t. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t, doanh nghi\u1ec7p c\u1ea7n n\u1ed9p m\u1eabu 04\/SS H\u0110\u0110T \u0111\u1ec3 th\u00f4ng b\u00e1o v\u00e0 \u0111i\u1ec1u ch\u1ec9nh. Tuy nhi\u00ean, th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t, v\u00ec n\u1ebfu n\u1ed9p tr\u1ec5, doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1eady th\u1eddi h\u1ea1n n\u1ed9p m\u1eabu 04\/SS H\u0110\u0110T l\u00e0 khi n\u00e0o? V\u00e0 nh\u1eefng m\u1ee9c ph\u1ea1t s\u1ebd \u00e1p\u2026<\/p>","protected":false},"author":9,"featured_media":13635,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13634","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13634","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=13634"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13634\/revisions"}],"predecessor-version":[{"id":14335,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13634\/revisions\/14335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13635"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}