{"id":970,"date":"2025-04-01T12:01:00","date_gmt":"2025-04-01T03:01:00","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=970"},"modified":"2026-04-07T11:00:49","modified_gmt":"2026-04-07T02:00:49","slug":"vietnam-japan-payroll-mistakes","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/vi\/payroll-vn\/vietnam-japan-payroll-mistakes\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u00e0 c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n d\u1ec5 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"\n<p>M\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tr\u0103n tr\u1edf l\u00e0 <span class=\"swl-marker mark_orange\"><strong>t\u00ednh l\u01b0\u01a1ng<\/strong><\/span> cho c\u1ea3 nh\u00e2n vi\u00ean ng\u01b0\u1eddi Vi\u1ec7t v\u00e0 nh\u00e2n vi\u00ean ng\u01b0\u1eddi Nh\u1eadt.<br> Quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00e1c bi\u1ec7t l\u1edbn so v\u1edbi Nh\u1eadt B\u1ea3n, h\u01a1n n\u1eefa ch\u1ebf \u0111\u1ed9 \u00e1p d\u1ee5ng cho nh\u00e2n vi\u00ean ph\u00e1i c\u1eed v\u00e0 nh\u00e2n vi\u00ean tuy\u1ec3n d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u0169ng kh\u00f4ng gi\u1ed1ng nhau, n\u00ean kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n nh\u01b0:<br> \u201cm\u1ea5t r\u1ea5t nhi\u1ec1u th\u1eddi gian cho vi\u1ec7c t\u00ednh to\u00e1n h\u00e0ng th\u00e1ng\u201d, \u201cth\u01b0\u1eddng xuy\u00ean x\u1ea3y ra sai s\u00f3t\u201d, \u201clu\u00f4n lo l\u1eafng khi b\u1ecb thanh tra thu\u1ebf\u201d.<br> Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd h\u1ec7 th\u1ed1ng l\u1ea1i <strong><span class=\"swl-inline-color has-swl-deep-01-color\">nh\u1eefng \u0111i\u1ec3m m\u00e0 c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n \u0111\u1eb7c bi\u1ec7t d\u1ec5 g\u1eb7p v\u01b0\u1edbng m\u1eafc<\/span><\/strong> trong t\u00ednh l\u01b0\u01a1ng t\u1ea1i c\u01a1 s\u1edf \u1edf Vi\u1ec7t Nam,<br> v\u00e0 gi\u1ea3i th\u00edch b\u1ed1i c\u1ea3nh v\u00ec sao nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u00f3 l\u1ea1i d\u1ec5 ph\u00e1t sinh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5 \u0111i\u1ec3m d\u1ec5 g\u1eb7p kh\u00f3 kh\u0103n trong t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/h2>\n\n\n\n<p>Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn r\u1eafc r\u1ed1i ho\u1eb7c ph\u1ea3i l\u00e0m \u0111i l\u00e0m l\u1ea1i trong c\u00f4ng t\u00e1c t\u00ednh l\u01b0\u01a1ng t\u1ea1i c\u01a1 s\u1edf \u1edf Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chia th\u00e0nh 5 nh\u00f3m ch\u00ednh sau.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_point\"><div class=\"wp-block-group__inner-container\">\n<ol class=\"wp-block-list\">\n<li>Ti\u00eau ch\u00ed t\u00ednh b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH\u30fbBHYT\u30fbBHTN) kh\u00e1 ph\u1ee9c t\u1ea1p<\/li>\n\n\n\n<li>D\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng b\u1ecb ph\u00e2n t\u00e1n theo t\u1eebng b\u1ed9 ph\u1eadn, kh\u00f4ng t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 l\u00e0m c\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng<\/li>\n\n\n\n<li>Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho nh\u00e2n vi\u00ean ph\u00e1i c\u1eed (\u99d0\u5728\u54e1) v\u00e0 nh\u00e2n vi\u00ean \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau \u0111\u00e1ng k\u1ec3<\/li>\n\n\n\n<li>D\u1ec5 ph\u00e1t sinh l\u1ed7i \u1edf ph\u1ea7n mi\u1ec5n gi\u1ea3m v\u00e0 ph\u00e2n lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf trong thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT)<\/li>\n\n\n\n<li>Kh\u00f4ng k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u h\u00e0ng n\u0103m, d\u1eabn \u0111\u1ebfn ph\u1ea3i x\u1eed l\u00fd truy thu\/truy tr\u1ea3<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p>Ch\u00fang ta h\u00e3y c\u00f9ng xem k\u1ef9 h\u01a1n t\u1eebng \u0111i\u1ec3m m\u1ed9t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Ti\u00eau ch\u00ed t\u00ednh b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH\u30fbBHYT\u30fbBHTN) ph\u1ee9c t\u1ea1p<\/h2>\n\n\n\n<p>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ef7 l\u1ec7 \u0111\u00f3ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p,<br>\nc\u00e1ch t\u00ednh v\u00e0 ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c kh\u00e1 nhi\u1ec1u so v\u1edbi Nh\u1eadt B\u1ea3n. Ngo\u00e0i ra, ph\u1ea1m vi <span class=\"swl-marker mark_orange\"><strong>c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u00e0m c\u0103n c\u1ee9 t\u00ednh b\u1ea3o hi\u1ec3m<\/strong><\/span><br>\nc\u0169ng c\u00f3 th\u1ec3 kh\u00e1c nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n g\u00e2y kh\u00f3 kh\u0103n l\u1edbn trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>Trong n\u1ed9i b\u1ed9 c\u00f4ng ty ch\u01b0a quy \u0111\u1ecbnh r\u00f5 kho\u1ea3n ph\u1ee5 c\u1ea5p n\u00e0o l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, kho\u1ea3n n\u00e0o kh\u00f4ng<\/li>\n\n\n\n<li>D\u00f9 c\u00f3 quy \u0111\u1ecbnh m\u1ee9c tr\u1ea7n theo lu\u1eadt nh\u01b0ng l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c trong t\u00ednh to\u00e1n<\/li>\n\n\n\n<li>Khi thay \u0111\u1ed5i c\u01a1 c\u1ea5u l\u01b0\u01a1ng nh\u01b0ng kh\u00f4ng r\u00e0 so\u00e1t l\u1ea1i c\u00e1ch t\u00ednh b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p><strong><span class=\"swl-fz u-fz-l\">V\u00ed d\u1ee5 th\u01b0\u1eddng g\u1eb7p:<\/span><\/strong><br>\nDoanh nghi\u1ec7p l\u1ee1 t\u00ednh c\u1ea3 nh\u1eefng kho\u1ea3n l\u1ebd ra ph\u1ea3i lo\u1ea1i tr\u1eeb kh\u1ecfi c\u0103n c\u1ee9 b\u1ea3o hi\u1ec3m, d\u1eabn \u0111\u1ebfn thu th\u1eeba trong v\u00e0i th\u00e1ng li\u00ean ti\u1ebfp. Sau \u0111\u00f3 ph\u1ea3i ho\u00e0n tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch, ti\u00eau t\u1ed1n r\u1ea5t nhi\u1ec1u c\u00f4ng s\u1ee9c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. D\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t, kh\u00f3 t\u1eadp h\u1ee3p l\u00e0m c\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng<\/h2>\n\n\n\n<p>\u0110i\u1ec3m xu\u1ea5t ph\u00e1t c\u1ee7a vi\u1ec7c t\u00ednh l\u01b0\u01a1ng h\u00e0ng th\u00e1ng ch\u00ednh l\u00e0 <span class=\"swl-marker mark_orange\"><strong>d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng<\/strong><\/span> m\u1ed7i ng\u00e0y. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf th\u01b0\u1eddng x\u1ea3y ra nh\u1eefng t\u00ecnh hu\u1ed1ng sau:<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>M\u1ed7i b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng m\u1ed9t ki\u1ec3u d\u1eef li\u1ec7u kh\u00e1c nhau (Excel, gi\u1ea5y, h\u1ec7 th\u1ed1ng ch\u1ea5m c\u00f4ng\u2026 c\u00f9ng t\u1ed3n t\u1ea1i)<\/li>\n\n\n\n<li>C\u00e1c \u0111\u01a1n xin t\u0103ng ca, l\u00e0m \u0111\u00eam, l\u00e0m ng\u00e0y ngh\u1ec9\u2026 th\u01b0\u1eddng \u0111\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung sau<\/li>\n\n\n\n<li>Quy tr\u00ecnh ph\u00ea duy\u1ec7t ch\u01b0a \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, kh\u00f4ng r\u00f5 ai l\u00e0 ng\u01b0\u1eddi \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh s\u1ed1 li\u1ec7u cu\u1ed1i c\u00f9ng<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>H\u1ec7 qu\u1ea3 l\u00e0:<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_bad\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>S\u00e1t ng\u00e0y ch\u1ed1t l\u01b0\u01a1ng v\u1eabn ch\u01b0a t\u1eadp h\u1ee3p \u0111\u1ee7 d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng, khi\u1ebfn ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch ph\u1ea3i l\u00e0m vi\u1ec7c xuy\u00ean \u0111\u00eam<\/li>\n\n\n\n<li>Sau khi t\u00ednh l\u01b0\u01a1ng xong, nhi\u1ec1u y\u00eau c\u1ea7u ch\u1ec9nh s\u1eeda ph\u00e1t sinh nh\u01b0 \u201cch\u01b0a c\u1ed9ng gi\u1edd t\u0103ng ca\u201d<\/li>\n\n\n\n<li>Kh\u00f4ng l\u01b0u l\u1ea1i l\u1ecbch s\u1eed ch\u1ec9nh s\u1eeda, d\u1eabn \u0111\u1ebfn kh\u00f3 x\u00e1c minh l\u1ea1i c\u0103n c\u1ee9 t\u00ednh to\u00e1n sau n\u00e0y<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>Vi\u1ec7c kh\u00f4ng <strong><span class=\"swl-inline-color has-swl-deep-01-color\">chu\u1ea9n h\u00f3a \u0111\u1ecbnh d\u1ea1ng v\u00e0 quy t\u1eafc d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng<\/span><\/strong> tr\u00ean to\u00e0n c\u00f4ng ty ch\u00ednh l\u00e0 \u0111i\u1ec3m xu\u1ea5t ph\u00e1t c\u1ee7a r\u1ea5t nhi\u1ec1u r\u1eafc r\u1ed1i.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Quy \u0111\u1ecbnh kh\u00e1c nhau gi\u1eefa nh\u00e2n vi\u00ean ph\u00e1i c\u1eed v\u00e0 nh\u00e2n vi\u00ean \u0111\u1ecba ph\u01b0\u01a1ng<\/h2>\n\n\n\n<p>T\u1ea1i c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n, th\u01b0\u1eddng c\u00f3 s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa <span class=\"swl-marker mark_orange\"><strong>nh\u00e2n vi\u00ean ph\u00e1i c\u1eed t\u1eeb Nh\u1eadt (\u99d0\u5728\u54e1) v\u00e0 nh\u00e2n vi\u00ean tuy\u1ec3n d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng<\/strong><\/span>.<br>\nHai nh\u00f3m n\u00e0y c\u00f3 c\u00e1ch x\u1eed l\u00fd v\u1ec1 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf r\u1ea5t kh\u00e1c nhau, khi\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>H\u1ea1ng m\u1ee5c<\/th><th>Nh\u00e2n vi\u00ean ph\u00e1i c\u1eed<\/th><th>Nh\u00e2n vi\u00ean \u0111\u1ecba ph\u01b0\u01a1ng<\/th><\/tr><\/thead><tbody><tr><td>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/td><td>C\u00f3 tr\u01b0\u1eddng h\u1ee3p tham gia b\u00ean Nh\u1eadt, kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH Vi\u1ec7t Nam<\/td><td>Tham gia \u0111\u1ea7y \u0111\u1ee7 BHXH\u30fbBHYT\u30fbBHTN theo quy \u0111\u1ecbnh Vi\u1ec7t Nam<\/td><\/tr><tr><td>C\u01a1 c\u1ea5u l\u01b0\u01a1ng<\/td><td>L\u01b0\u01a1ng ph\u00eda Nh\u1eadt + l\u01b0\u01a1ng ph\u00eda Vi\u1ec7t Nam + ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf, v.v.<\/td><td>L\u01b0\u01a1ng c\u01a1 b\u1ea3n + c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p (ch\u1ee9c v\u1ee5, \u0103n tr\u01b0a, \u0111i l\u1ea1i, v.v.)<\/td><\/tr><tr><td>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT)<\/td><td>C\u1ed9ng g\u1ed9p chi tr\u1ea3 ph\u00eda Nh\u1eadt v\u00e0 ph\u00eda Vi\u1ec7t Nam \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td><td>T\u00ednh thu\u1ebf d\u1ef1a tr\u00ean thu nh\u1eadp do ph\u00eda Vi\u1ec7t Nam chi tr\u1ea3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0110\u1eb7c bi\u1ec7t v\u1edbi nh\u00e2n vi\u00ean ph\u00e1i c\u1eed, vi\u1ec7c quy\u1ebft \u0111\u1ecbnh ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu PIT nh\u01b0 <br>\n\u201cthu nh\u1eadp do ph\u00eda Nh\u1eadt chi tr\u1ea3\u201d, \u201cthu nh\u1eadp do ph\u00eda Vi\u1ec7t Nam chi tr\u1ea3\u201d, \u201cph\u00fac l\u1ee3i hi\u1ec7n v\u1eadt (nh\u00e0 \u1edf c\u00f4ng ty, v.v.)\u201d l\u00e0 r\u1ea5t kh\u00f3.<br>\nN\u1ebfu thi\u1ebft k\u1ebf sai ngay t\u1eeb \u0111\u1ea7u, s\u1ebd l\u00e0m gia t\u0103ng <strong><span class=\"swl-inline-color has-swl-deep-01-color\">r\u1ee7i ro v\u1ec1 thu\u1ebf<\/span><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. D\u1ec5 ph\u00e1t sinh l\u1ed7i trong t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT)<\/h2>\n\n\n\n<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, v\u1edbi nhi\u1ec1u b\u1eadc thu\u1ebf kh\u00e1c nhau t\u00f9y theo m\u1ee9c thu nh\u1eadp.<br>\n\u0110i\u1ec3m m\u00e0 doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n th\u01b0\u1eddng v\u1ea5p ph\u1ea3i kh\u00f4ng h\u1eb3n l\u00e0 do kh\u00f4ng hi\u1ec3u quy \u0111\u1ecbnh, m\u00e0 ch\u1ee7 y\u1ebfu n\u1eb1m \u1edf <span class=\"swl-marker mark_orange\"><strong>l\u1ed7 h\u1ed5ng trong kh\u00e2u v\u1eadn h\u00e0nh<\/strong><\/span>.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>Vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 c\u1eadp nh\u1eadt ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (\u6276\u990a\u63a7\u9664 \/ Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) ph\u00f3 m\u1eb7c cho t\u1eebng nh\u00e2n vi\u00ean<\/li>\n\n\n\n<li>Ph\u00e2n lo\u1ea1i kho\u1ea3n ph\u00fac l\u1ee3i, ph\u1ee5 c\u1ea5p l\u00e0 ch\u1ecbu thu\u1ebf hay mi\u1ec5n thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng<\/li>\n\n\n\n<li>B\u1ecf s\u00f3t vi\u1ec7c \u0111\u01b0a c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p\/ th\u01b0\u1edfng chi tr\u1ea3 t\u1eeb ph\u00eda Nh\u1eadt v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh PIT<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p><strong><span class=\"swl-fz u-fz-l\"><span class=\"swl-inline-color has-swl-deep-01-color\">L\u01b0u \u00fd:<\/span><\/span><\/strong><br>\nVi\u1ec7c kh\u00f4ng \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ho\u1eb7c ph\u00e2n lo\u1ea1i sai t\u00ednh ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u00e0 nh\u1eefng \u0111i\u1ec3m r\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf ch\u00fa \u00fd khi thanh tra.<br>\nN\u1ebfu b\u1ecb truy thu cho nhi\u1ec1u n\u0103m, \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng ch\u1ec9 g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng t\u1edbi ni\u1ec1m tin c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. Kh\u00f4ng k\u1ecbp th\u1eddi theo k\u1ecbp vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u, d\u1eabn \u0111\u1ebfn ph\u1ea3i x\u1eed l\u00fd truy thu\/truy tr\u1ea3<\/h2>\n\n\n\n<p>\u1ede Vi\u1ec7t Nam, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo t\u1eebng khu v\u1ef1c v\u00e0 <span class=\"swl-marker mark_orange\"><strong>th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh g\u1ea7n nh\u01b0 h\u00e0ng n\u0103m<\/strong><\/span> theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<br>\nTheo \u0111\u00f3, tr\u00ean th\u1ef1c t\u1ebf l\u1ebd ra c\u1ea7n ph\u1ea3i r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c n\u1ed9i dung sau:<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>M\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/li>\n\n\n\n<li>M\u1ee9c c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/li>\n\n\n\n<li>\u0110\u01a1n gi\u00e1 l\u00e0m th\u00eam gi\u1edd<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p ch\u1eadm n\u1eafm b\u1eaft th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c ch\u1eadm tri\u1ec3n khai v\u00e0o th\u1ef1c t\u1ebf th\u00ec c\u00f3 th\u1ec3 x\u1ea3y ra:<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_bad\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>Trong m\u1ed9t th\u1eddi gian, c\u00f4ng ty tr\u1ea3 l\u01b0\u01a1ng th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh<\/li>\n\n\n\n<li>V\u1eabn s\u1eed d\u1ee5ng m\u1ee9c c\u0103n c\u1ee9 c\u0169 \u0111\u1ec3 t\u00ednh b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/li>\n\n\n\n<li>K\u1ebft qu\u1ea3 l\u00e0 ph\u1ea3i x\u1eed l\u00fd \u0111i\u1ec1u ch\u1ec9nh, truy thu ho\u1eb7c ho\u00e0n tr\u1ea3 cho nhi\u1ec1u th\u00e1ng tr\u01b0\u1edbc<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u0110\u1ec3 tr\u00e1nh nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y, c\u1ea7n x\u00e2y d\u1ef1ng <strong><span class=\"swl-inline-color has-swl-deep-01-color\">c\u01a1 ch\u1ebf theo d\u00f5i th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u kh\u00f4ng ch\u1ec9 \u1edf b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 \u2013 ti\u1ec1n l\u01b0\u01a1ng m\u00e0 c\u00f2n \u1edf c\u1ea5p qu\u1ea3n l\u00fd\/ban l\u00e3nh \u0111\u1ea1o<\/span><\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Danh s\u00e1ch ki\u1ec3m tra: C\u00f4ng t\u00e1c t\u00ednh l\u01b0\u01a1ng t\u1ea1i c\u01a1 s\u1edf \u1edf Vi\u1ec7t Nam c\u1ee7a b\u1ea1n c\u00f3 \u1ed5n kh\u00f4ng?<\/h2>\n\n\n\n<p>B\u1eb1ng c\u00e1ch ki\u1ec3m tra xem m\u00ecnh c\u00f3 th\u1ec3 tr\u1ea3 l\u1eddi \u201cC\u00f3\u201d cho bao nhi\u00eau m\u1ee5c d\u01b0\u1edbi \u0111\u00e2y, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 s\u01a1 b\u1ed9 r\u1ee7i ro trong c\u00f4ng t\u00e1c t\u00ednh l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list is-style-check_list\">\n<li>\u0110\u00e3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng kho\u1ea3n ph\u1ee5 c\u1ea5p n\u00e0o l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 kho\u1ea3n n\u00e0o kh\u00f4ng<\/li>\n\n\n\n<li>\u0110\u1ecbnh d\u1ea1ng v\u00e0 quy t\u1eafc d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t cho t\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn<\/li>\n\n\n\n<li>\u0110\u00e3 s\u1eafp x\u1ebfp r\u00f5 r\u00e0ng c\u01a1 c\u1ea5u l\u01b0\u01a1ng v\u00e0 ph\u1ea1m vi ch\u1ecbu thu\u1ebf c\u1ee7a nh\u00e2n vi\u00ean ph\u00e1i c\u1eed (ph\u00eda Nh\u1eadt \/ ph\u00eda Vi\u1ec7t Nam)<\/li>\n\n\n\n<li>Vi\u1ec7c \u0111\u0103ng k\u00fd \/ c\u1eadp nh\u1eadt ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 (v\u00ed d\u1ee5: 1 l\u1ea7n\/n\u0103m)<\/li>\n\n\n\n<li>H\u00e0ng n\u0103m lu\u00f4n ki\u1ec3m tra th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00e0 ph\u1ea3n \u00e1nh v\u00e0o l\u01b0\u01a1ng &amp; b\u1ea3o hi\u1ec3m<\/li>\n\n\n\n<li>Logic t\u00ednh l\u01b0\u01a1ng v\u00e0 l\u1ecbch s\u1eed t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u l\u1ea1i, ng\u01b0\u1eddi kh\u00e1c ngo\u00e0i ph\u1ee5 tr\u00e1ch ch\u00ednh c\u0169ng c\u00f3 th\u1ec3 theo d\u00f5i<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>N\u1ebfu c\u00f3 nhi\u1ec1u c\u00e2u tr\u1ea3 l\u1eddi \u201cKh\u00f4ng\u201d, r\u1ea5t c\u00f3 th\u1ec3 v\u1eabn c\u00f2n d\u01b0 \u0111\u1ecba c\u1ea7n xem x\u00e9t, c\u1ea3 v\u1ec1 m\u1eb7t ch\u1ebf \u0111\u1ed9 l\u1eabn c\u00e1ch v\u1eadn h\u00e0nh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">K\u1ebft lu\u1eadn: Kh\u00f4ng ch\u1ec9 hi\u1ec3u \u0111\u00fang ch\u1ebf \u0111\u1ed9 m\u00e0 c\u00f2n ph\u1ea3i chu\u1ea9n h\u00f3a c\u00e1ch v\u1eadn h\u00e0nh<\/h2>\n\n\n\n<p>L\u00fd do khi\u1ebfn vi\u1ec7c t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam tr\u1edf n\u00ean kh\u00f3 kh\u0103n kh\u00f4ng ch\u1ec9 v\u00ec b\u1ea3n th\u00e2n ch\u1ebf \u0111\u1ed9 ph\u1ee9c t\u1ea1p.<br>\nTr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u sai s\u00f3t v\u00e0 r\u1eafc r\u1ed1i l\u1ea1i xu\u1ea5t ph\u00e1t t\u1eeb:<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_point\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>Quy t\u1eafc v\u1ec1 ch\u1ea5m c\u00f4ng, ph\u1ee5 c\u1ea5p\u2026 kh\u00e1c nhau gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn<\/li>\n\n\n\n<li>Ch\u01b0a ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa nh\u00e2n vi\u00ean ph\u00e1i c\u1eed v\u00e0 nh\u00e2n vi\u00ean \u0111\u1ecba ph\u01b0\u01a1ng<\/li>\n\n\n\n<li>Ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m t\u1eadp trung v\u00e0o m\u1ed9t v\u00e0i c\u00e1 nh\u00e2n ph\u1ee5 tr\u00e1ch (t\u00ednh \u201cc\u00e1 nh\u00e2n h\u00f3a\u201d cao)<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>N\u00f3i c\u00e1ch kh\u00e1c, <strong><span class=\"swl-inline-color has-swl-deep-01-color\">v\u1ea5n \u0111\u1ec1 n\u1eb1m \u1edf c\u00e1ch v\u1eadn h\u00e0nh<\/span><\/strong> nhi\u1ec1u kh\u00f4ng k\u00e9m g\u00ec \u1edf b\u1ea3n th\u00e2n quy \u0111\u1ecbnh.<br>\n\u0110\u1ec3 \u1ed5n \u0111\u1ecbnh c\u00f4ng t\u00e1c t\u00ednh l\u01b0\u01a1ng t\u1ea1i c\u01a1 s\u1edf \u1edf Vi\u1ec7t Nam, ngo\u00e0i vi\u1ec7c <br>\n<strong>\u201c<span class=\"swl-inline-color has-swl-deep-01-color\">hi\u1ec3u \u0111\u00fang ch\u1ebf \u0111\u1ed9<\/span>\u201d<\/strong>, doanh nghi\u1ec7p c\u00f2n c\u1ea7n<br>\n<strong>\u201c<span class=\"swl-inline-color has-swl-deep-01-color\">qu\u1ea3n l\u00fd t\u1eadp trung d\u1eef li\u1ec7u v\u00e0 quy t\u1eafc<\/span>\u201d<\/strong> v\u00e0<br>\n<strong>\u201c<span class=\"swl-inline-color has-swl-deep-01-color\">x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ed9t c\u00e1 nh\u00e2n c\u1ee5 th\u1ec3<\/span>\u201d<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p mu\u1ed1n \u1ed5n \u0111\u1ecbnh t\u00ednh l\u01b0\u01a1ng v\u00e0 qu\u1ea3n l\u00fd ch\u1ea5m c\u00f4ng t\u1ea1i c\u01a1 s\u1edf \u1edf Vi\u1ec7t Nam<\/h2>\n\n\n\n<p>EST l\u00e0 <span class=\"swl-marker mark_orange\"><strong>h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 \u2013 lao \u0111\u1ed9ng, ch\u1ea5m c\u00f4ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng<\/strong><\/span> \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf d\u00e0nh ri\u00eang cho c\u00e1c c\u01a1 s\u1edf t\u1ea1i Vi\u1ec7t Nam.<br>\nV\u1edbi thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 giao di\u1ec7n\/ch\u1ee9c n\u0103ng \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u cho c\u00e1ch v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n,<br>\nEST h\u01b0\u1edbng t\u1edbi vi\u1ec7c gi\u1ea3m \u0111\u1ed3ng th\u1eddi g\u00e1nh n\u1eb7ng c\u00f4ng vi\u1ec7c t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng v\u00e0 s\u1ed1 l\u01b0\u1ee3ng sai s\u00f3t.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>Qu\u1ea3n l\u00fd t\u1eadp trung d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p<\/li>\n\n\n\n<li>Thi\u1ebft l\u1eadp quy t\u1eafc ph\u1ee5 c\u1ea5p v\u00e0 kh\u1ea5u tr\u1eeb d\u01b0\u1edbi d\u1ea1ng \u201cmaster\u201d, chu\u1ea9n h\u00f3a quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng h\u00e0ng th\u00e1ng<\/li>\n\n\n\n<li>C\u00f3 th\u1ec3 linh ho\u1ea1t ph\u1ea3n \u00e1nh thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh c\u00e0i \u0111\u1eb7t ngay tr\u00ean m\u00e0n h\u00ecnh h\u1ec7 th\u1ed1ng<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong c\u00f4ng t\u00e1c t\u00ednh l\u01b0\u01a1ng v\u00e0 nh\u00e2n s\u1ef1 \u2013 lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf \u1edf Vi\u1ec7t Nam, h\u00e3y c\u00e2n nh\u1eafc li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/p>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"976\">\n<div class=\"swell-block-fullWide pc-py-60 sp-py-40 has-bg-img alignfull lazyload\" style=\"background-color:rgba(247, 247, 247, 0.41)\" data-bg=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/DSC_1122.jpg\"><div class=\"swell-block-fullWide__inner l-article\">\n<div class=\"wp-block-columns\">\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png\" alt=\"\" class=\"wp-image-504\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button blue_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/vi\/download\/\" class=\"swell-block-button__link\"><span>T\u1ea3i t\u00e0i li\u1ec7u<\/span><\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png\" alt=\"\" class=\"wp-image-505\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button green_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/vi\/contact\/\" class=\"swell-block-button__link\"><span>Li\u00ean h\u1ec7<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tr\u0103n tr\u1edf l\u00e0 t\u00ednh l\u01b0\u01a1ng cho c\u1ea3 nh\u00e2n vi\u00ean ng\u01b0\u1eddi Vi\u1ec7t v\u00e0 nh\u00e2n vi\u00ean ng\u01b0\u1eddi Nh\u1eadt. Quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00e1c bi\u1ec7t l\u1edbn so v\u1edbi Nh\u1eadt B\u1ea3n, h\u01a1n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":919,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"swell_btn_cv_data":"","_locale":"vi","_original_post":"https:\/\/est.haro-inc.com\/?p=908","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-970","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-payroll-vn","vi"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/12\/column1.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/970","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/comments?post=970"}],"version-history":[{"count":4,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/970\/revisions"}],"predecessor-version":[{"id":1392,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/970\/revisions\/1392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media\/919"}],"wp:attachment":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media?parent=970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/categories?post=970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/tags?post=970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}