{"id":1262,"date":"2015-07-10T03:56:22","date_gmt":"2015-07-10T03:56:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1262"},"modified":"2015-08-05T09:00:31","modified_gmt":"2015-08-05T09:00:31","slug":"hach-toan-thue-hoat-dong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1262","title":{"rendered":"H\u1ea1ch to\u00e1n thu\u00ea ho\u1ea1t \u0111\u1ed9ng"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1263\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-hoat-dong1.jpg\" alt=\"H\u1ea1ch to\u00e1n thu\u00ea ho\u1ea1t \u0111\u1ed9ng - anh chinh\" width=\"213\" height=\"122\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0hi\u1ec7n nay r\u1ea5t ph\u1ed5 bi\u1ebfn v\u00e0 mang t\u00ednh c\u1ea5p thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p. Sau \u0111\u00e2y,<strong> <a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin tr\u00ecnh b\u00e0y nh\u1eefng n\u1ed9i dung c\u00f3 b\u1ea3n v\u1ec1 thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Kh\u00e1i ni\u1ec7m v\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u00e2n lo\u1ea1i<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 06: Thu\u00ea t\u00e0i s\u1ea3n<\/strong> c\u00f3 \u0111\u1ecbnh ngh\u0129a v\u1ec1 thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u00e2n lo\u1ea1i thu\u00ea ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;Thu\u00ea ho\u1ea1t \u0111\u1ed9ng: L\u00e0 thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i l\u00e0 thu\u00ea t\u00e0i ch\u00ednh&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Nh\u01b0 v\u00e2y:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u00ea ho\u1ea1t \u0111\u1ed9ng: L\u00e0 thu\u00ea t\u00e0i s\u1ea3n m\u00e0 b\u00ean cho thu\u00ea kh\u00f4ng chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean \u0111i thu\u00ea.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u ki\u1ec7n ph\u00e2n lo\u1ea1i thu\u00ea t\u00e0i s\u1ea3n l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng: Thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn <strong>thu\u00ea t\u00e0i ch\u00ednh<\/strong> th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng<strong>.<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. H\u1ea1ch to\u00e1n thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi b\u00ean \u0111i thu\u00ea v\u00e0 b\u00ean cho thu\u00ea<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1.\u00a0<\/strong><strong>\u0110\u1ed1i v\u1edbi b\u00ean \u0111i thu\u00ea<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.1.1. Ghi nh\u1eadn thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean \u0111i thu\u00ea<\/strong><\/span><\/em><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 06<\/strong>: Thu\u00ea t\u00e0i s\u1ea3n c\u00f3 h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi nh\u1eadn thu\u00ea t\u00e0i \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean \u0111i thu\u00ea nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8221;\u00a0C\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea ho\u1ea1t \u0111\u1ed9ng (Kh\u00f4ng bao g\u1ed3m chi ph\u00ed d\u1ecbch v\u1ee5, b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o d\u01b0\u1ee1ng) ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng cho su\u1ed1t th\u1eddi h\u1ea1n thu\u00ea t\u00e0i s\u1ea3n, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, tr\u1eeb khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u00e1c h\u1ee3p l\u00fd h\u01a1n.&#8221;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.1.2. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo \u0110i\u1ec1u 47 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn ph\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi thu\u00ea ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u00ean \u0111i thu\u00ea nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea cho nhi\u1ec1u k\u1ef3<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi tr\u1ea3 ti\u1ec1n thu\u00ea, ghi:<br \/>\nN\u1ee3 TK 242: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 133: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; line-height: 1.5;\"> \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng k\u1ef3 ph\u00e2n b\u1ed5 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<br \/>\nN\u1ee3 TK 641, 627,642,\u2026<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 242:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. Tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111i thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ecbnh k\u1ef3, h\u00e0ng k\u1ef3 k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu\u00ea:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 641, 642, 627<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, \u2026<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. \u0110\u1ed1i v\u1edbi b\u00ean cho thu\u00ea<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.2.1. Ghi nh\u1eadn thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean cho thu\u00ea<\/strong><\/span><\/em><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 06<\/strong>: Thu\u00ea t\u00e0i s\u1ea3n h\u01b0\u1edbng d\u1eabn ghi nh\u1eadn thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean cho thu\u00ea nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean cho thu\u00ea ph\u1ea3i ghi nh\u1eadn t\u00e0i s\u1ea3n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n theo c\u00e1ch ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh thu cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng trong su\u1ed1t th\u1eddi h\u1ea1n cho thu\u00ea, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, tr\u1eeb khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh kh\u00e1c h\u1ee3p l\u00fd h\u01a1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m c\u1ea3 kh\u1ea5u hao t\u00e0i s\u1ea3n cho thu\u00ea, \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 khi ph\u00e1t sinh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u \u0111\u1ec3 t\u1ea1o ra doanh thu t\u1eeb nghi\u1ec7p v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed trong k\u1ef3 khi ph\u00e1t sinh ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed trong su\u1ed1t th\u1eddi h\u1ea1n cho thu\u00ea ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi nh\u1eadn doanh thu cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u1ea5u hao t\u00e0i s\u1ea3n cho thu\u00ea ph\u1ea3i d\u1ef1a tr\u00ean m\u1ed9t c\u01a1 s\u1edf nh\u1ea5t qu\u00e1n v\u1edbi ch\u00ednh s\u00e1ch kh\u1ea5u hao c\u1ee7a b\u00ean cho thu\u00ea \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n t\u01b0\u01a1ng t\u1ef1, v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo qui \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean cho thu\u00ea l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t hay doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i ghi nh\u1eadn doanh thu t\u1eeb nghi\u1ec7p v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng theo t\u1eebng th\u1eddi h\u1ea1n cho thu\u00ea.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.2.2. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo \u0110i\u1ec3m 3.7, \u0110i\u1ec3m 3.8 Kho\u1ea3n 3 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> c\u00f3 h\u01b0\u1edbng d\u1eabn vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, ghi:<br \/>\nN\u1ee3 TK 627, 142, 242\u2026<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331, &#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong><span style=\"font-size: 12pt;\">\u00a0<\/span><\/strong><\/em><strong><span style=\"font-size: 12pt;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng theo \u0111\u1ecbnh k\u1ef3:<br \/>\n<em>Khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n, ghi:<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (Ti\u1ec1n cho thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em><span style=\"font-size: 12pt;\">Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n, ghi:<\/span><\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 c\u00e1c TK 111, 112, &#8230;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p thu tr\u01b0\u1edbc ti\u1ec1n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng nhi\u1ec1u k\u1ef3.<br \/>\n<em>Khi nh\u1eadn ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n cho nhi\u1ec1u k\u1ef3, ghi:<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 111, 112,&#8230; (T\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (Theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em><span style=\"font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span><\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 3387 &#8211; Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em><span style=\"font-size: 12pt;\">S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng v\u00ec h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ti\u1ebfp ho\u1eb7c th\u1eddi gian th\u1ef1c hi\u1ec7n ng\u1eafn h\u01a1n th\u1eddi gian \u0111\u00e3 thu ti\u1ec1n tr\u01b0\u1edbc (n\u1ebfu c\u00f3), ghi:<\/span><\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (S\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi \u0111i thu\u00ea v\u1ec1 thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (T\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. <\/strong><\/span><span style=\"font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng theo \u0111\u1ecbnh k\u1ef3.<br \/>\n<em>Khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i s\u1ea3n, ghi:<br \/>\n<\/em>N\u1ee3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n, ghi:<br \/>\n<\/em>N\u1ee3 TK 111, 112,&#8230;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p thu tr\u01b0\u1edbc ti\u1ec1n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng nhi\u1ec1u k\u1ef3. \u00a0<em><br \/>\nKhi nh\u1eadn ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng cho nhi\u1ec1u n\u0103m, ghi:<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 111, 112&#8230; (T\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 3387 &#8211; Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (T\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em><span style=\"font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span><\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em><span style=\"font-size: 12pt;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, t\u00ednh v\u00e0 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ghi:<\/span><\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em><span style=\"font-size: 12pt;\">S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng v\u00ec h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, ghi:<\/span><\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 3387 &#8211; Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,&#8230; (T\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i).<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3, t\u00ednh, tr\u00edch kh\u1ea5u hao TSC\u0110 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0o chi ph\u00ed SXKD, ghi:<br \/>\nN\u1ee3 TK 627- Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 214- Hao m\u00f2n TSC\u0110 (Hao m\u00f2n TSC\u0110 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u0110\u1ed3ng th\u1eddi, ghi \u0111\u01a1n b\u00ean N\u1ee3 TK 009- Ngu\u1ed3n v\u1ed1n kh\u1ea5u hao TSC\u0110.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 s\u1ed1 chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng (n\u1ebfu ph\u00e2n b\u1ed5 d\u1ea7n) ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi nh\u1eadn doanh thu cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, ghi<strong>:<br \/>\n<\/strong>N\u1ee3 TK 627 &#8211; Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 142- Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 242- Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>V\u00ed d\u1ee5 minh h\u1ecda:<\/u><\/em><\/strong> C\u00f4ng ty A thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 c\u1ee7a c\u00f4ng ty B. Gi\u00e1 thu\u00ea l\u00e0 20tr\u0111\/ th\u00e1ng, thu\u1ebf VAT 10%. T\u00e0i s\u1ea3n l\u00fac cho thu\u00ea tr\u1ecb gi\u00e1 2,5 t\u1ef7 \u0111\u1ed3ng, th\u1eddi h\u1ea1n thu\u00ea l\u00e0 2 n\u0103m, b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/4\/N. C\u00f4ng ty A thanh to\u00e1n ti\u1ec1n thu\u00ea cho c\u00f4ng ty B 6 th\u00e1ng 1 l\u1ea7n v\u00e0o c\u00e1c ng\u00e0y 1\/4 v\u00e0 1\/10 h\u1eb1ng n\u0103m. \u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 l\u00fac thu\u00ea, \u0111\u1ecbnh k\u1ef3 tr\u1ea3 ti\u1ec1n v\u00e0 l\u00fac k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u1ea1i 02 c\u00f4ng ty A,B.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\"><em><u>Tr\u1ea3 l\u1eddi:<\/u><\/em><\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1264 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-hoat-dong2.jpg\" alt=\"Thu\u00ea ho\u1ea1t \u0111\u1ed9ng - vi du \" width=\"663\" height=\"252\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-hoat-dong2.jpg 663w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-hoat-dong2-300x114.jpg 300w\" sizes=\"(max-width: 663px) 100vw, 663px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft v\u1ec1 thu\u00ea v\u00e0 cho thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-tai-chinh\/\">H\u1ea1ch to\u00e1n thu\u00ea t\u00e0i ch\u00ednh<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-doi-voi-ca-nhan-cho-thue-xe-tu-100-trieu-dongnam-tro-len\/\"><span style=\"font-size: 12pt;\">C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea xe t\u1eeb 100 tri\u1ec7u\/n\u0103m tr\u1edf l\u00ean<\/span><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-tu-2015-thu-tuc-ho-so-ke-khai-nop-thue-cho-thue-nha-do-chu-nha-thuc-hien\/\"><span style=\"font-size: 12pt;\">Quy \u0111\u1ecbnh t\u1eeb 2015:\u00a0Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea nh\u00e0 do ch\u1ee7 nh\u00e0\u00a0th\u1ef1c hi\u1ec7n<\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u00ea ho\u1ea1t \u0111\u1ed9ng\u00a0hi\u1ec7n nay r\u1ea5t ph\u1ed5 bi\u1ebfn v\u00e0 mang t\u00ednh c\u1ea5p thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p. Sau \u0111\u00e2y, K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y nh\u1eefng n\u1ed9i dung c\u00f3 b\u1ea3n v\u1ec1 thu\u00ea ho\u1ea1t \u0111\u1ed9ng. 1. Kh\u00e1i ni\u1ec7m v\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u00e2n lo\u1ea1i Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 06: Thu\u00ea t\u00e0i s\u1ea3n c\u00f3 \u0111\u1ecbnh ngh\u0129a..<\/p>\n","protected":false},"author":7,"featured_media":6278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[380],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1262"}],"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=1262"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1262\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6278"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1262"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}