Tiện ích của mẫu báo cáo thuế TNCN

Nghie n cir u - Tra o do i

Trong nhun g so trace , Tap chi Thue d a cun g ca p ch o

b g n do c nhun g thdn g tin c a ba n nhdt v e uu diem cu a

he thdn g bd o ca o tren Qng dun g QLT-TNCN. Ky nay,

Ban Bien ta p chun g tdi se gidi thieu chi tiet v e md u

b d o ca o thdn g ke cu a Qng dung , nhdm Idm rd ho n

nhung tien ich cu a chu c nan g bd o cd o m d he thdn g

man g lai ch o c o gua n thue, . * ...

• j£$ Nguyen Van

Mau bao cao RPT2.13

Nghiep vu thong ke ket qua xit

ly vi pham doi voi nguoi nop thue

(NNT) cham nop ho so khai thue

la mot trong nhung nghiep vu cua

Phong Ke khai va Ke toan thue

phai thuc hien dinh ky hang thang.

Trudc day, khi xu ly nghiep vu,

can bo thue sir dung miu bao cao

sd 33/QTr-KK&KTT tren Ung

dung QLT Tuy nhien, do co mot

sd sira ddi cac miu td khai thue,

nen cic bao cao thdng ke cung

cin phai thay ddi theo cho phii

hop vdi cac chi tieu tren td khai

thue mdi. Mat khac, Ung dung khi

dd chua dap ting duoc viec thdng

ke du lieu ddng nhat, nen cd

nhieu each hieu khic nhau. Vi

vay, ngay 13/08/2009, Tdng cue

Thue da ban hanh cdng van sd

3310/TCT-CNTT thdng bio tam

ditng lap mdt so bao cio trong

ting dung QLT, trong dd cd miu

bio cao thdng ke sd 33/QTr￾KK&KTT.

Sau dd, nghiep vu thdng ke ket

qua xit ly vi pham vdi trudng hop

cham nop hd so khai thue duoc

thuc hien rai ric tren cic miu bio

cio cua Ung dung QLT, nhu miu

so 15/QTR-XLTK "bio cio thdng

ke tinh hinh nop td khai thue".

Cho den khi Ung dung quan QLT￾TNCN dupe xay dung, miu bao

cio thdng' ke 33/QTr-KK&KTT

dupe cai tien thanh miu bio cao

RPT2.13. Day la ten ma bio cao

trong Ung dung dupe dat rieng

cho loai bao cao nay.

RPT2.13 la mot trong sd hon

60 miu bio cio cua Ung dung

QLT-TNCN (Ung dung niy cd 27

miu bio cio chi tiet NNT, 22 miu

bao cao ke khai va ke toan thue,

12 bio cio phan tich). Vdi quy

trinh xit ly thdng nhat va kha nang

hd trp tdi uu cita he thdng, day

dupe coi la mdt bio cio mang lai

nhieu tien ich cho cin bp thue.

Dac diem cua RPT2.13

Ve mat ciu true, miu bio cio

PRT2.13 cd them cac tieu thuc

"ty le xu phat vi pham hd so cham

nop" v i "ty le hd so khai thue da

cd quyet dinh in dinh". Trong dd,

"ty le xit phat VP hd so cham

nop" bing tdng sd NNT bi xit phat

(theo QD phat gdm ca phat canh

cao va phat tien) chia cho so NNT

cham nop hd so khai thue. "Ty le

hd so khai thue da cd QD in dinh"

bing "So NVKK (nghia vu ke

khai) cd quyet dinh in dinh". Sd

NVKK cd sd ngay qua han chua

nop tit 10-90 ngay. Cac ty le nay

cing ldn thi viec xit ly cic trudng

hpp ke khai cham cang kip thdi.

M i u bao cao RPT2.13 tren he

thdng QLT-TNCN

Trudc day, vdi miu bio cio

3 3/QTr-KK&KTT, can bd thue

khdng the liy du lieu de lap bio

cio hen he thdng, thay vio dd phai

xit ly mdt so thao tie bang tay nen

nhieu co quan thue cd cich hieu

8 | Thue Nha Nuuc • so 19 (329) - KY 3/5/2011