Hệ thống xử lý chứng từ thuế TNCN

Nghien ciHi-Trao doi

Tiep theo hudng ddn khi

vdn hdnh he thdng qudn

iy thue TNCN d ky trudc.

Tap chT Thue ky ndy tiep

tuc ddng tdi nhung thong

tin cdn biet khi su dung he

thdng de xu iy cdc vdn de

lien quan den chung tu,

Ddy Id nhung thdng tin

quan trong ddi vdi cdc co

quan thue, dqc biet ddi

vdi cdc dia phuong dd vd

dong vdn hdnh he thdng

qudn ly thue TNCN,

^ Nguyin Van

Hudng din xir ly quyet dinh

Nghiep vu xir ly quye't dinh

(QD) bao gdm: Xir ly cac quye't

dinh mdi va su dieu chinh ddi vdi

cac quyet dinh da nhap tren ling

dung cu (gdm QLT, QCL VAT).

Viec xir ly cac quyet dinh mdi

phat sinh d thang chuyen ddi dii

lieu va chua nhap tren ling dung

hien hanh dugc thuc hien nhu sau:

Tren ling dung quan ly thue'

TNCN (Viet tat QLT-TNCN), chi

nhap cac quye't dinh lien quan den

thue TNCN chua nhap vao he

thdng cu. Ddi vdi cac quye't dinh

cho nhieu loai thue' khac nhau,

can tach cac muc va tieu muc cua

thue' TNCN va cac sdc thue' khac

bao gdm: (1) Phan thue TNCN,

thuc hien nhap vao ling dung

QLT-TNCN diing nhu quyet dinh

gdc; (2) Phan cac sdc thue' khac,

thuc hien nhap vao he thdng ling

dung cii diing nhu quyet dinh gdc.

Can bg thue' thuc hien nhap

quyet dinh bdng cac chiic nang

"nhap quye't dinh" vdi ky hieu

giao dich tuang ting vdi loai quyet

dinh can nhap (trii loai quye't dinh

xir ly khie'u nai (XLKN) cho cac

quyet dinh gdc da dugc nhap tren

cac he thdng cii).

Vdi cac quye't dinh XLKN cho

quyet dinh gdc da dugc nhap tren

he thdng cii, dugc nhap bang chiic

nang "nhap phieu dieu chinh ngi

bd" vdi ky hieu giao dich nhu: (1)

QD XLKN cho QD an dinh do ke

khai sai; ky hieu giao dich la 'QU';

(2) QDXLKN cho QD truy thu;

QD dn dinh vdi ly do khac, QD

phat; ky hieu giao dich la 'QL'.

Ddi vdi cac quyet dinh dieu

chinh cho cac QD da nhap tren cac

ling dung hien hanh va cd sai sdt,

thuc hien viec hieu chinh nhu sau:

Budc 1, tinh toan so lieu can

dieu chinh bang each tra ciiu

thdng tin tren cac ling dung cii,

ddng thdi kiem tra so lieu sai va

tinh so thue' can hieu chinh tang

them hay giam di cua NNT can

phai dieu chinh. Budc 2, dung

chiic nang "nhap phieu dieu chinh

ndi bd" de cap nhat sd dieu chinh

tren ung dung QLT-TNCN.

Ndi dung can luu y la, ne'u so

tien tang thi nhap sd duang. Sd tien

giam, nhap sd am. Ddi vdi ky hieu

giao dich, nhap tuang ling cac loai

quyet dinh nhu sau: Cac quye't dinh

anh hudng quye't toan (dugc tinh la

nghia vu trong nam ciia NNT) va

hach toan tai khoan (tam giii nhu

quye't dinh an dinh do ke khai sai

hoac khdng nop td khai; Quyet dinh

XLKN cho QD ah dinh do ke khai

sai, nhap ky hieu giao dich la 'QU'.

Cac quyet dinh khdng anh

hudng quyet toan ciia ngudi ndp

thue' (NNT) va hach toan TK tam

giii nhu quyet dinh an dinh khac,

quyet dinh truy thu... thi nhap ky

hieu giao dich la 'QL';

Cac quyet dinh khdng anh

hudng den quye't toan cua NNT va

hach toan tai khoan ngan sach nha

nude nhu quyet dinh miln giam,

quyet dinh thu hdi hoan..., thuc

hien nhap loai giao dich la 'QK'.

Hudng din xur ly chiimg tir

Cac chiing tir thu nop cd muc

thue" TNCN se nhap vao

QLT_TNCN. Cac muc thue khac

nhap vao ling dung cu.

Chiing tii nop cho muc phat

nop cham (PNC), xac dinh cac

khoan PNC thue TNCN trong

trudng hgp cu the: Neu khoan PNC

dd da cd tren QLT-TNCN thi nhap

chiing tir PNC vao QLT-TNCN.

Ne'u khoan PNC chua cd tren QLT￾TNCN, se thuc hien nhap chiing tut

vao ling dung cu.

He thdng QLT-TNCN chi thuc

hien nhan chiing tir cho cac muc

Thue Nha NKOc • so i i (3211 - K Y 3/3/2011