{"id":4964,"date":"2020-08-26T08:46:08","date_gmt":"2020-08-26T01:46:08","guid":{"rendered":"https:\/\/bkmos.com\/?p=4964"},"modified":"2026-07-28T08:02:34","modified_gmt":"2026-07-28T08:02:34","slug":"tu-vung-tieng-anh-nganh-thue","status":"publish","type":"post","link":"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-nganh-thue\/","title":{"rendered":"T\u1eeb v\u1ef1ng ti\u1ebfng Anh ng\u00e0nh thu\u1ebf"},"content":{"rendered":"<p><strong>T\u1eeb v\u1ef1ng ti\u1ebfng Anh ng\u00e0nh thu\u1ebf<\/strong> th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n trong t\u1edd khai thu\u1ebf, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n trao \u0111\u1ed5i gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd. Nhi\u1ec1u thu\u1eadt ng\u1eef c\u00f3 h\u00ecnh th\u1ee9c kh\u00e1 quen thu\u1ed9c nh\u01b0ng l\u1ea1i mang \u00fd ngh\u0129a chuy\u00ean bi\u1ec7t khi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong h\u1ed3 s\u01a1 thu\u1ebf.<\/p>\n<p>Danh s\u00e1ch d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng thu\u1eadt ng\u1eef c\u1ed1t l\u00f5i li\u00ean quan \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ch\u1ee9c danh, v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, c\u00e1c s\u1eafc thu\u1ebf, th\u1ee7 t\u1ee5c k\u00ea khai, ho\u00e0n thu\u1ebf, x\u1eed ph\u1ea1t v\u00e0 m\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p. Ph\u1ea7n ti\u1ebfng Anh \u0111\u00e3 \u0111\u01b0\u1ee3c BKMOS r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n h\u00f3a \u0111\u1ec3 ng\u01b0\u1eddi h\u1ecdc, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n v\u00e0 bi\u00ean d\u1ecbch vi\u00ean thu\u1eadn ti\u1ec7n tra c\u1ee9u.<\/p>\n<p>\u0110\u1ec3 tra c\u1ee9u danh s\u00e1ch m\u1edf r\u1ed9ng theo th\u1ee9 t\u1ef1 A\u2013Z, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam <a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-dien-tieng-anh-chuyen-nganh-thue\/\">t\u1eeb \u0111i\u1ec3n ti\u1ebfng Anh chuy\u00ean ng\u00e0nh thu\u1ebf<\/a> ho\u1eb7c kh\u00e1m ph\u00e1 c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c t\u1ea1i <a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/kho-tu-vung-thuat-ngu\/\">kho t\u1eeb v\u1ef1ng v\u00e0 thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh<\/a> c\u1ee7a BKMOS.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-nganh-thue\/#Thuat_ngu_ve_co_quan_va_chuc_danh_nganh_thue\" >Thu\u1eadt ng\u1eef v\u1ec1 c\u01a1 quan v\u00e0 ch\u1ee9c danh ng\u00e0nh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-nganh-thue\/#Thuat_ngu_ve_van_ban_va_thu_tuc_thue\" >Thu\u1eadt ng\u1eef v\u1ec1 v\u0103n b\u1ea3n v\u00e0 th\u1ee7 t\u1ee5c thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-nganh-thue\/#Ten_cac_loai_thue_phi_va_le_phi_bang_tieng_Anh\" >T\u00ean c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed b\u1eb1ng ti\u1ebfng Anh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-nganh-thue\/#Thuat_ngu_ve_chinh_sach_va_xu_ly_nghia_vu_thue\" >Thu\u1eadt ng\u1eef v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 x\u1eed l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-nganh-thue\/#Thuat_ngu_phap_ly_va_giao_dich_lien_quan_den_thue\" >Thu\u1eadt ng\u1eef ph\u00e1p l\u00fd v\u00e0 giao d\u1ecbch li\u00ean quan \u0111\u1ebfn thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-nganh-thue\/#Thuat_ngu_ke_toan_thuong_gap_trong_ho_so_thue\" >Thu\u1eadt ng\u1eef k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p trong h\u1ed3 s\u01a1 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-nganh-thue\/#Luu_y_khi_su_dung_tu_vung_tieng_Anh_nganh_thue\" >L\u01b0u \u00fd khi s\u1eed d\u1ee5ng t\u1eeb v\u1ef1ng ti\u1ebfng Anh ng\u00e0nh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-nganh-thue\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thuat_ngu_ve_co_quan_va_chuc_danh_nganh_thue\"><\/span>Thu\u1eadt ng\u1eef v\u1ec1 c\u01a1 quan v\u00e0 ch\u1ee9c danh ng\u00e0nh thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Socialist Republic of Viet Nam<\/td>\n<td>C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam<\/td>\n<\/tr>\n<tr>\n<td>Ministry of Finance<\/td>\n<td>B\u1ed9 t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>Minister of Finance<\/td>\n<td>B\u1ed9 tr\u01b0\u1edfng b\u1ed9 t\u00e0i chinh<\/td>\n<\/tr>\n<tr>\n<td>Deputy Minister of Finance<\/td>\n<td>Th\u1ee9 tr\u01b0\u1edfng<\/td>\n<\/tr>\n<tr>\n<td>General Department of Taxation<\/td>\n<td>T\u1ed5ng c\u1ee5c thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Director General<\/td>\n<td>T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng, C\u1ee5c tr\u01b0\u1edfng<\/td>\n<\/tr>\n<tr>\n<td>Deputy Director General<\/td>\n<td>T\u1ed5ng c\u1ee5c ph\u00f3, C\u1ee5c ph\u00f3<\/td>\n<\/tr>\n<tr>\n<td>Tax Department<\/td>\n<td>C\u1ee5c thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>District Tax Sub-department<\/td>\n<td>Chi c\u1ee5c thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Head of the District Tax Sub-department<\/td>\n<td>Chi c\u1ee5c tr\u01b0\u1edfng<\/td>\n<\/tr>\n<tr>\n<td>Division<\/td>\n<td>ph\u00f2ng<\/td>\n<\/tr>\n<tr>\n<td>Board<\/td>\n<td>Ban<\/td>\n<\/tr>\n<tr>\n<td>Head of Division<\/td>\n<td>Tr\u01b0\u1edfng ph\u00f2ng<\/td>\n<\/tr>\n<tr>\n<td>Deputy Head of Division<\/td>\n<td>Ph\u00f3 tr\u01b0\u1edfng ph\u00f2ng<\/td>\n<\/tr>\n<tr>\n<td>Civil servant<\/td>\n<td>C\u00f4ng ch\u1ee9c<\/td>\n<\/tr>\n<tr>\n<td>Specialist<\/td>\n<td>Chuy\u00ean vi\u00ean<\/td>\n<\/tr>\n<tr>\n<td>Inspector<\/td>\n<td>Thanh tra vi\u00ean<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Thuat_ngu_ve_van_ban_va_thu_tuc_thue\"><\/span>Thu\u1eadt ng\u1eef v\u1ec1 v\u0103n b\u1ea3n v\u00e0 th\u1ee7 t\u1ee5c thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Law<\/td>\n<td>Lu\u1eadt<\/td>\n<\/tr>\n<tr>\n<td>Decree<\/td>\n<td>Ngh\u1ecb \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td>Circular<\/td>\n<td>Th\u00f4ng t\u01b0<\/td>\n<\/tr>\n<tr>\n<td>Decision<\/td>\n<td>Quy\u1ebft \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td>Taxpayer<\/td>\n<td>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Tax registration<\/td>\n<td>\u0110\u0103ng k\u00fd thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Tax declaration<\/td>\n<td>Khai b\u00e1o thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Tax assessment<\/td>\n<td>\u1ea4n \u0111\u1ecbnh thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Tax refund procedure<\/td>\n<td>Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Tax offset<\/td>\n<td>B\u00f9 tr\u1eeb thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Tax examination<\/td>\n<td>ki\u1ec3m tra thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Tax inspection<\/td>\n<td>Thanh tra thu\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Khi d\u1ecbch lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi d\u1ecbch c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i v\u0103n b\u1ea3n v\u00e0 c\u1ea5p ban h\u00e0nh. B\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u00eam t\u1ea1i b\u00e0i <a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/thuat-ngu-hanh-chinh-phap-ly-tieng-anh\/\">thu\u1eadt ng\u1eef h\u00e0nh ch\u00ednh \u2013 ph\u00e1p l\u00fd ti\u1ebfng Anh<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ten_cac_loai_thue_phi_va_le_phi_bang_tieng_Anh\"><\/span>T\u00ean c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed b\u1eb1ng ti\u1ebfng Anh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Business license tax \/ license fee<\/td>\n<td>Thu\u1ebf m\u00f4n b\u00e0i<\/td>\n<\/tr>\n<tr>\n<td>Corporate income tax<\/td>\n<td>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td>Personal income tax<\/td>\n<td>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\n<\/tr>\n<tr>\n<td>Value-added tax (VAT)<\/td>\n<td>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/td>\n<\/tr>\n<tr>\n<td>Special consumption tax<\/td>\n<td>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/td>\n<\/tr>\n<tr>\n<td>Natural resources tax<\/td>\n<td>Thu\u1ebf t\u00e0i nguy\u00ean<\/td>\n<\/tr>\n<tr>\n<td>Environmental protection tax<\/td>\n<td>Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/td>\n<\/tr>\n<tr>\n<td>Environmental protection fee<\/td>\n<td>Ph\u00ed b\u1ea3o v\u1ec7 m\u1ed9i tr\u01b0\u1eddng<\/td>\n<\/tr>\n<tr>\n<td>Registration fee<\/td>\n<td>L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/td>\n<\/tr>\n<tr>\n<td>Export tax<\/td>\n<td>Thu\u1ebf xu\u1ea5t kh\u1ea9u<\/td>\n<\/tr>\n<tr>\n<td>Import tax<\/td>\n<td>thu\u1ebf nh\u1eadp kh\u1ea9u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Thuat_ngu_ve_chinh_sach_va_xu_ly_nghia_vu_thue\"><\/span>Thu\u1eadt ng\u1eef v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 x\u1eed l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Tax rate<\/td>\n<td>Thu\u1ebf su\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td>Tax policy<\/td>\n<td>Ch\u00ednh s\u00e1ch thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Tax cut<\/td>\n<td>Gi\u1ea3m thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Tax penalty<\/td>\n<td>Ti\u1ec1n ph\u1ea1t thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Taxable; tax payable<\/td>\n<td>Ch\u1ecbu thu\u1ebf, kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p<\/td>\n<\/tr>\n<tr>\n<td>Tax deduction<\/td>\n<td>S\u1ef1 kh\u1ea5u tr\u1eeb thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Late-filing penalty<\/td>\n<td>Ti\u1ec1n ph\u1ea1t do khai thu\u1ebf tr\u1ec5 h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>Late-payment penalty<\/td>\n<td>Ti\u1ec1n ph\u1ea1t do \u0111\u00f3ng thu\u1ebf tr\u1ec5 h\u1ea1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Thuat_ngu_phap_ly_va_giao_dich_lien_quan_den_thue\"><\/span>Thu\u1eadt ng\u1eef ph\u00e1p l\u00fd v\u00e0 giao d\u1ecbch li\u00ean quan \u0111\u1ebfn thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Lessee; tenant<\/td>\n<td>Ng\u01b0\u1eddi thu\u00ea m\u01b0\u1edbn nh\u00e0, \u0111\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td>Lessor<\/td>\n<td>Ch\u1ee7 cho thu\u00ea nh\u00e0, \u0111\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td>Levy<\/td>\n<td>\u0110\u00e1nh thu\u1ebf; t\u1ecbch thu ti\u1ec1n (t\u1eeb ng\u00e2n h\u00e0ng); bu\u1ed9c ph\u1ea3i ch\u1ecbu thu\u1ebf theo ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td>Levy on a bank account<\/td>\n<td>Sai \u00e1p v\u00e0 t\u1ecbch thu ti\u1ec1n (t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng theo l\u1ec7nh c\u1ee7a t\u00f2a \u00e1n)<\/td>\n<\/tr>\n<tr>\n<td>Levy on wages<\/td>\n<td>Tr\u00edch ti\u1ec1n t\u1eeb l\u01b0\u01a1ng \u0111\u1ec3 tr\u1ea3 n\u1ee3 theo l\u1ec7nh c\u1ee7a t\u00f2a \u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Liabilities<\/td>\n<td>C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td>Lien<\/td>\n<td>Sai \u00e1p; quy\u1ec1n t\u1ecbch thu t\u00e0i s\u1ea3n \u0111\u1ec3 tr\u1eeb n\u1ee3<\/td>\n<\/tr>\n<tr>\n<td>Limited partnership<\/td>\n<td>H\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh gi\u1edbi h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>Long-term<\/td>\n<td>D\u00e0i h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>Lump sum<\/td>\n<td>Tr\u1ecdn g\u00f3i, s\u1ed1 ti\u1ec1n nh\u1eadn hay tr\u1ea3 m\u1ed9t l\u1ea7n thay v\u00ec nh\u1eadn hay tr\u1ea3 nhi\u1ec1u l\u1ea7n<\/td>\n<\/tr>\n<tr>\n<td>Make payment to<\/td>\n<td>Thanh to\u00e1n cho, tr\u1ea3 ti\u1ec1n cho<\/td>\n<\/tr>\n<tr>\n<td>Natural disaster<\/td>\n<td>Thi\u00ean tai<\/td>\n<\/tr>\n<tr>\n<td>Offer in compromise<\/td>\n<td>\u0110\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean \u0111\u1ec3 gi\u1ea3i quy\u1ebft m\u1ed9t v\u1ea5n \u0111\u1ec1 ch\u01b0a \u0111\u01b0\u1ee3c th\u1ecfa \u0111\u00e1ng<\/td>\n<\/tr>\n<tr>\n<td>Overpayment<\/td>\n<td>S\u1ed1 ti\u1ec1n tr\u1ea3 nhi\u1ec1u h\u01a1n m\u1ee9c quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Thuat_ngu_ke_toan_thuong_gap_trong_ho_so_thue\"><\/span>Thu\u1eadt ng\u1eef k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p trong h\u1ed3 s\u01a1 thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef ti\u1ebfng Anh<\/th>\n<th>Ngh\u0129a ti\u1ebfng Vi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Account<\/td>\n<td>Tr\u01b0\u01a1ng m\u1ee5c\/t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>Account statement<\/td>\n<td>Sao k\u00ea t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>Accounts payable<\/td>\n<td>T\u00e0i kho\u1ea3n chi tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td>Accounts receivable<\/td>\n<td>T\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n, tr\u01b0\u01a1ng m\u1ee5c thu nh\u1eadp<\/td>\n<\/tr>\n<tr>\n<td>Accrued taxes<\/td>\n<td>C\u00e1c kho\u1ea3n thu\u1ebf n\u1ee3 t\u00edch l\u0169y (c\u1ed9ng d\u1ed3n do ch\u01b0a thanh to\u00e1n)<\/td>\n<\/tr>\n<tr>\n<td>Adjustments<\/td>\n<td>C\u00e1c m\u1ee5c \u0111i\u1ec1u ch\u1ec9nh<\/td>\n<\/tr>\n<tr>\n<td>Taxpayer advocate \/ attorney<\/td>\n<td>Vi\u00ean ch\u1ee9c tr\u1ee3 gi\u00fap ng\u01b0\u1eddi khai thu\u1ebf \/ lu\u1eadt s\u01b0<\/td>\n<\/tr>\n<tr>\n<td>Amended tax return<\/td>\n<td>h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00e3 khai \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nh\u00f3m thu\u1eadt ng\u1eef n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam:<\/p>\n<ul>\n<li><a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-chuyen-nganh-ke-toan\/\">T\u1eeb v\u1ef1ng ti\u1ebfng Anh chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n<\/a>.<\/li>\n<li><a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-vung-tieng-anh-dich-bao-cao-tai-chinh\/\">T\u1eeb v\u1ef1ng ti\u1ebfng Anh d\u00f9ng trong d\u1ecbch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>.<\/li>\n<li><a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/cac-mon-hoc-nganh-ke-toan-bang-tieng-anh\/\">T\u00ean c\u00e1c m\u00f4n h\u1ecdc ng\u00e0nh k\u1ebf to\u00e1n b\u1eb1ng ti\u1ebfng Anh<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_khi_su_dung_tu_vung_tieng_Anh_nganh_thue\"><\/span>L\u01b0u \u00fd khi s\u1eed d\u1ee5ng t\u1eeb v\u1ef1ng ti\u1ebfng Anh ng\u00e0nh thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1ed9t thu\u1eadt ng\u1eef thu\u1ebf kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c d\u1ecbch ri\u00eang l\u1ebb m\u00e0 c\u1ea7n \u0111\u1eb7t trong \u0111\u00fang lo\u1ea1i t\u00e0i li\u1ec7u, h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. C\u00f9ng m\u1ed9t t\u1eeb ti\u1ebfng Anh c\u00f3 th\u1ec3 mang ngh\u0129a kh\u00e1c nhau trong t\u1edd khai thu\u1ebf, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m.<\/p>\n<p>\u0110\u1eb7c bi\u1ec7t, t\u00ean c\u01a1 quan, ch\u1ee9c danh v\u00e0 bi\u1ec3u m\u1eabu thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1ch d\u1ecbch ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan ph\u00e1t h\u00e0nh s\u1eed d\u1ee5ng. Khi x\u1eed l\u00fd m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n, ng\u01b0\u1eddi d\u1ecbch c\u0169ng c\u1ea7n th\u1ed1ng nh\u1ea5t c\u00e1ch g\u1ecdi s\u1eafc thu\u1ebf, k\u1ef3 t\u00ednh thu\u1ebf, kho\u1ea3n ph\u1ea3i n\u1ed9p, kho\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 li\u1ec7u li\u00ean quan trong to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u.<\/p>\n<p>Danh s\u00e1ch trong b\u00e0i ph\u00f9 h\u1ee3p \u0111\u1ec3 h\u1ecdc t\u1eadp v\u00e0 tra c\u1ee9u nhanh. \u0110\u1ed1i v\u1edbi nh\u1eefng thu\u1eadt ng\u1eef chuy\u00ean s\u00e2u h\u01a1n v\u1ec1 k\u00ea khai, ki\u1ec3m to\u00e1n, t\u00e0i s\u1ea3n, thu nh\u1eadp v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf, b\u1ea1n n\u00ean s\u1eed d\u1ee5ng th\u00eam <a href=\"https:\/\/bkmos.com\/blog\/ngu-phap-tu-vung\/tu-dien-tieng-anh-chuyen-nganh-thue\/\">t\u1eeb \u0111i\u1ec3n ti\u1ebfng Anh chuy\u00ean ng\u00e0nh thu\u1ebf theo th\u1ee9 t\u1ef1 A\u2013Z<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>K\u1ebft lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1eeb v\u1ef1ng ti\u1ebfng Anh ng\u00e0nh thu\u1ebf l\u00e0 n\u1ec1n t\u1ea3ng c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi sinh vi\u00ean, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, chuy\u00ean vi\u00ean t\u00e0i ch\u00ednh, bi\u00ean d\u1ecbch vi\u00ean v\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean x\u1eed l\u00fd t\u00e0i li\u1ec7u song ng\u1eef. Vi\u1ec7c ghi nh\u1edb thu\u1eadt ng\u1eef c\u1ea7n \u0111i k\u00e8m v\u1edbi kh\u1ea3 n\u0103ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i v\u0103n b\u1ea3n, s\u1eafc thu\u1ebf, ch\u1ee7 th\u1ec3 n\u1ed9p thu\u1ebf v\u00e0 ng\u1eef c\u1ea3nh giao d\u1ecbch.<\/p>\n<p>Khi d\u1ecbch t\u1edd khai, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ng\u01b0\u1eddi d\u1ecbch c\u1ea7n \u0111\u1eb7c bi\u1ec7t ki\u1ec3m tra t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a thu\u1eadt ng\u1eef, s\u1ed1 li\u1ec7u, \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 v\u00e0 k\u1ef3 k\u1ebf to\u00e1n. B\u1ea1n c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p danh s\u00e1ch n\u00e0y v\u1edbi h\u1ec7 th\u1ed1ng <a href=\"https:\/\/bkmos.com\/blog\/thuc-hanh-dich-thuat\/huong-dan-luyen-dich\/\">th\u1ef1c h\u00e0nh d\u1ecbch thu\u1eadt Anh\u2013Vi\u1ec7t v\u00e0 Vi\u1ec7t\u2013Anh theo chuy\u00ean ng\u00e0nh<\/a> \u0111\u1ec3 r\u00e8n luy\u1ec7n c\u00e1ch s\u1eed d\u1ee5ng t\u1eeb trong c\u00e2u v\u00e0 t\u00e0i li\u1ec7u ho\u00e0n ch\u1ec9nh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi t\u00e0i li\u1ec7u thu\u1ebf, ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n s\u1eed d\u1ee5ng ch\u00ednh th\u1ee9c, BKMOS cung c\u1ea5p <a href=\"https:\/\/bkmos.com\/dich-thuat-chuyen-nganh\/tai-chinh\/\">d\u1ecbch thu\u1eadt t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng chuy\u00ean ng\u00e0nh<\/a> v\u00e0 <a href=\"https:\/\/bkmos.com\/dich-thuat-da-ngon-ngu\/tieng-anh\/\">d\u1ecbch thu\u1eadt ti\u1ebfng Anh<\/a>. H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo chuy\u00ean ng\u00e0nh, x\u00e2y d\u1ef1ng b\u1ea3ng thu\u1eadt ng\u1eef th\u1ed1ng nh\u1ea5t v\u00e0 ki\u1ec3m tra n\u1ed9i dung tr\u01b0\u1edbc khi b\u00e0n giao.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb v\u1ef1ng ti\u1ebfng Anh ng\u00e0nh thu\u1ebf th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n trong t\u1edd khai thu\u1ebf, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n trao \u0111\u1ed5i gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd. Nhi\u1ec1u thu\u1eadt ng\u1eef c\u00f3 h\u00ecnh th\u1ee9c kh\u00e1 quen thu\u1ed9c nh\u01b0ng l\u1ea1i mang \u00fd ngh\u0129a chuy\u00ean bi\u1ec7t [&#8230;]\n","protected":false},"author":1,"featured_media":20784,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[65],"class_list":["post-4964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ngu-phap-tu-vung","tag-tu-vung-tieng-anh-theo-linh-vuc"],"_links":{"self":[{"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/4964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/comments?post=4964"}],"version-history":[{"count":1,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/4964\/revisions"}],"predecessor-version":[{"id":22858,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/posts\/4964\/revisions\/22858"}],"wp:attachment":[{"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/media?parent=4964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/categories?post=4964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bkmos.com\/blog\/wp-json\/wp\/v2\/tags?post=4964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}