{"id":10692,"date":"2015-08-25T08:18:58","date_gmt":"2015-08-25T08:18:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10692"},"modified":"2016-11-21T07:39:53","modified_gmt":"2016-11-21T07:39:53","slug":"so-do-ke-toan-thue-va-cac-khoan-phai-nop-nha-nuoc-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10692","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"
\"S\u01a1

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC1<\/p><\/div>\n

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan t\u1edbi thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc c\u00e1c s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc\u00a0theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh quan h\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, c\u00f3 9 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/span><\/strong><\/p>\n

– T\u00e0i kho\u1ea3n 3331 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 3331 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 3:<\/em><\/span><\/p>\n

+ T\u00e0i kho\u1ea3n 33311 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ti\u00eau th\u1ee5 trong k\u1ef3.<\/span><\/p>\n

+ T\u00e0i kho\u1ea3n 33312 – Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3335 – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3336 – Thu\u1ebf t\u00e0i nguy\u00ean:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3337 – Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3338- Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u1ec1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, nh\u01b0: Thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf n\u1ed9p thay cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam…<\/span><\/p>\n

+ TK 33381: Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng: <\/em>Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p;<\/span><\/p>\n

+ TK 33382: C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c: <\/em>Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng m\u1edf c\u00e1c TK c\u1ea5p 4 chi ti\u1ebft cho t\u1eebng lo\u1ea1i thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3339 – Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u1ec1 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c cho Nh\u00e0 n\u01b0\u1edbc ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u00e3 ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb 3331 \u0111\u1ebfn 3338. T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n Nh\u00e0 n\u01b0\u1edbc tr\u1ee3 c\u1ea5p cho doanh nghi\u1ec7p (n\u1ebfu c\u00f3) nh\u01b0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1.<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u1ea7u ra<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u1ea7u ra\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

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

\u0110\u1ec3 chi ti\u1ebft 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\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p – TK 3331<\/a><\/span><\/p>\n

2. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng nh\u1eadp kh\u1ea9u\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

\u0110\u1ec3 chi ti\u1ebft 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\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p – TK 3331<\/a><\/span><\/p>\n

3. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf ti\u00eau th\u1ee5\u00a0\u0111\u1eb7c bi\u1ec7t<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf ti\u00eau th\u1ee5\u00a0\u0111\u1eb7c bi\u1ec7t\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

\u0110\u1ec3 chi ti\u1ebft 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\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t – TK 3332<\/a><\/span><\/p>\n

4. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

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

\u0110\u1ec3 chi ti\u1ebft 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\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u – TK 3333<\/a><\/span><\/p>\n

5. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

\u0110\u1ec3 chi ti\u1ebft 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\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p – TK 3334<\/a><\/span><\/p>\n

6. S\u01a1 \u0111\u1ed3\u00a0k\u1ebf to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

\u0110\u1ec3 chi ti\u1ebft 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\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n – TK 3335<\/a><\/span><\/p>\n

7. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

\u0110\u1ec3 chi ti\u1ebft 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\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean – TK 3336<\/a><\/span><\/p>\n

8. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf nh\u00e0\u00a0\u0111\u1ea5t, ti\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

\u0110\u1ec3 chi ti\u1ebft 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\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t – TK 3337<\/a><\/span><\/p>\n

9. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

\u0110\u1ec3 chi ti\u1ebft 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\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng – TK 3338<\/a><\/span><\/p>\n

10. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf kh\u00e1c, ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

\u0110\u1ec3 chi ti\u1ebft 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\u00a0b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c – TK 338<\/a><\/span><\/p>\n

11. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/span><\/h2>\n

M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p c\u1ee7a Nh\u00e0 n\u01b0\u1edbc\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

12. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/h2>\n

C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1edfi s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

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

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 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

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>1<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u00f3 li\u00ean quan t\u1edbi thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.\u00a0K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc c\u00e1c s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc\u00a0theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y…<\/p>\n","protected":false},"author":7,"featured_media":27464,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1283],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10692"}],"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=10692"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10692\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27464"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10692"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}