{"id":10207,"date":"2015-08-24T02:53:46","date_gmt":"2015-08-24T02:53:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10207"},"modified":"2015-08-27T10:31:54","modified_gmt":"2015-08-27T10:31:54","slug":"so-do-ke-toan-phai-thu-khac-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10207","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\n

\u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh li\u00ean quan. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, th\u00ec: TK 138 – Ph\u1ea3i thu kh\u00e1c, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 t\u00ecnh\u00a0h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu\u00a0ngo\u00e0i ph\u1ea1m vi \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (TK 131, 136)<\/span><\/p>\n

T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/em><\/strong>:<\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/em>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1385 – Ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra, nh\u01b0: Chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1, tr\u1ee3 c\u1ea5p cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c, h\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o l\u1ea1i lao \u0111\u1ed9ng trong doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1388 – Ph\u1ea3i thu kh\u00e1c<\/em>: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p ngo\u00e0i ph\u1ea1m vi c\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u1ea3n \u00e1nh \u1edf c\u00e1c TK 131, 133, 136 v\u00e0 TK 1381, 1385, nh\u01b0: Ph\u1ea3i thu c\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn, ti\u1ec1n l\u00e3i; Ph\u1ea3i thu c\u00e1c kho\u1ea3n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng do l\u00e0m m\u1ea5t ti\u1ec1n, t\u00e0i s\u1ea3n;…<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 200\/2014.TT-BTC, th\u00ec\u00a0trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n thi\u1ebfu t\u00e0i s\u1ea3n, ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd c\u1ee5 th\u1ec3. Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 1381 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u1ec1 thi\u1ebfu, m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i ch\u1edd x\u1eed l\u00fd. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 \u0111\u00e3 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd ngay trong k\u1ef3 th\u00ec ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, kh\u00f4ng h\u1ea1ch to\u00e1n qua t\u00e0i kho\u1ea3n 1381.<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

2. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a<\/span><\/h2>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

3. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c<\/span><\/h2>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

H\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu kh\u00e1c – TK 138<\/a><\/span><\/p>\n

Xem th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC theo h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":10714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1207],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10207"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10207"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10207\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10714"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10207"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}