{"id":11343,"date":"2015-08-27T03:59:35","date_gmt":"2015-08-27T03:59:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11343"},"modified":"2016-11-15T09:05:47","modified_gmt":"2016-11-15T09:05:47","slug":"so-do-ke-toan-chi-phi-thue-thu-nhap-doanh-nghiep-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11343","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\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 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0theo \u00a0Th\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 95 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh th\u00ec T\u00e0i kho\u1ea3n 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh v\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh sau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\u0110\u1ec3 c\u00e1c b\u1ea1n n\u1eafm chi ti\u1ebft v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a chi ph\u00ed n\u00e0y,h\u00e3y tham gia ngay kho\u00e1 h\u1ecdc th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i Centax,khi tham gia kho\u00e1 h\u1ecdc c\u00e1c b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n Centax v\u1edbi nhi\u1ec1u n\u0103m kinh nghi\u1ec7m, h\u01b0\u1edbng d\u1eabn t\u1eadn t\u00ecnh, chu \u0111\u00e1o, chi ph\u00ed cho kho\u00e1 h\u1ecdc r\u1ea5t th\u1ea5p. Chi ti\u1ebft kho\u00e1 h\u1ecdc m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o>>>T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/em><\/span><\/p>\n

T\u00e0i kho\u1ea3n 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 8211 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf\u00a0ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/a><\/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 TK 821 – Chi ph\u00ed thu\u1ebf TNDN<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/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 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n","protected":false},"author":7,"featured_media":11491,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1384],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11343"}],"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=11343"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11343\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11491"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11343"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}