{"id":12988,"date":"2015-09-10T04:04:20","date_gmt":"2015-09-10T04:04:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12988"},"modified":"2015-09-10T08:42:10","modified_gmt":"2015-09-10T08:42:10","slug":"kinh-nghiem-sap-xep-ho-so-chung-tu-ke-toan-khoa-hoc-va-hop-ly","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12988","title":{"rendered":"Kinh nghi\u1ec7m s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khoa h\u1ecdc v\u00e0 h\u1ee3p l\u00fd"},"content":{"rendered":"

\"Kinh<\/span><\/h2>\n

S\u1eafp x\u1ebfp s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, thu\u1eadn ti\u1ec7n l\u00e0 r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd l\u01b0u tr\u1eef, t\u00ecm ki\u1ebfm. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i k\u1ebf to\u00e1n n\u00e0o c\u0169ng c\u00f3 th\u1ec3 l\u00e0m t\u1ed1t c\u00f4ng vi\u1ec7c n\u00e0y. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb nh\u1eefng kinh nghi\u1ec7m s\u1eafp x\u1ebfp s\u1ed5 s\u00e1ch, ch\u1ee9ng k\u1ebf to\u00e1n khoa h\u1ecdc v\u00e0 h\u1ee3p l\u00fd .
\n<\/span>M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o …<\/span><\/p>\n

1. C\u00e1ch s\u1eafp x\u1ebfp s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n: (h\u00ecnh th\u1ee9c nh\u1eadt k\u00fd chung)<\/span><\/strong><\/span><\/h2>\n

– S\u1ed5 nh\u1eadt k\u00fd chung<\/span>
\n– S\u1ed5 nh\u1eadt k\u00fd thu ti\u1ec1n<\/span>
\n– S\u1ed5 nh\u1eadt k\u00fd chi ti\u1ec1n<\/span>
\n– S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng<\/span>
\n– S\u1ed5 nh\u1eadt k\u00fd b\u00e1n h\u00e0ng<\/span>
\n– S\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n: t\u1ea5t c\u1ea3 c\u00e1c TK ph\u00e1t sinh<\/span>
\n– S\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/span>
\n– S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/span>
\n– S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (chi ti\u1ebft t\u1eebng ng\u00e2n h\u00e0ng)<\/span>
\n– B\u1ea3ng tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span>
\n– Th\u1ebb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span>
\n– B\u1ea3ng ph\u00e2n b\u1ed5 CCDC<\/span>
\n– B\u1ea3ng chi ti\u1ebft nh\u1eadp xu\u1ea5t t\u1ed3n h\u00e0ng h\u00f3a<\/span>
\n– Th\u1ebb kho<\/span>
\n– S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/span>
\n– S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/span>
\n– Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh<\/span>
\n– S\u1ed5 chi ti\u1ebft ti\u1ec1n vay<\/span>
\nC\u00e1c s\u1ed5 kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a DN<\/span><\/p>\n

2. C\u00e1ch s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

a. H\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m:<\/span><\/strong>
\n– B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span>
\n– Quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/span>
\n– Quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/span>
\nb. H\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd:<\/span><\/strong>
\n– T\u1edd khai thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh<\/span>
\n– B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span>
\n– T\u1edd khai thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3)<\/span>
\n– T\u1edd khai thu\u1ebf GTGT (n\u1ebfu k\u00ea khai theo qu\u00fd)<\/span>
\nc. H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng:<\/span><\/strong>
\n– T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu k\u00ea khai theo th\u00e1ng)<\/span>
\n– T\u1edd khai thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3)<\/span>
\n– B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (n\u1ebfu theo th\u00e1ng) <\/span>
\nd. H\u00f3a \u0111\u01a1n:<\/span><\/strong>
\nN\u1ebfu l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ea7n c\u00f3:<\/span>
\n– H\u1ee3p \u0111\u1ed3ng in h\u00f3a \u0111\u01a1n (k\u00e8m bi\u00ean b\u1ea3n h\u1ee7y k\u1ebdm,bi\u00ean b\u1ea3n giao nh\u1eadn h\u00f3a \u0111\u01a1n, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng\u2026)<\/span>
\n– Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/span>
\ne. C\u00e1c h\u1ed3 s\u01a1 kh\u00e1c:<\/span><\/strong>
\n– Gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh<\/span>
\n– T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i<\/span>
\n– M\u1eabu 08 v\u1ec1 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/span>
\n– M\u1eabu 06 v\u1ec1 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf GTGT<\/span>
\n– Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0 b\u1ea3ng k\u00ea c\u00e1c kho\u1ea3n ph\u00e1t sinh v\u00e0 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

3. C\u00e1ch s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

a. \u0110\u1ea7u v\u00e0o:<\/span><\/strong>
\n– H\u00f3a \u0111\u01a1n mua h\u00e0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec k\u00e8m phi\u1ebfu chi ti\u1ec1n m\u1eb7t<\/span>
\n– H\u00f3a \u0111\u01a1n mua h\u00e0ng thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n th\u00ec k\u00e8m \u1ee7y nhi\u1ec7m chi ho\u1eb7c gi\u1ea5y b\u00e1o n\u1ee3 v\u00e0o ph\u00eda sau h\u00f3a \u0111\u01a1n.<\/span>
\n– B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n 01\/TNDN (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u1ee9c doanh thu <100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m)<\/span>
\nb. \u0110\u1ea7u ra:<\/span><\/strong>
\n– H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng thu b\u1eb1ng ti\u1ec1n m\u1eb7t c\u1ee7a kh\u00e1ch h\u00e0ng th\u00ec k\u00e8m theo phi\u1ebfu thu (k\u1eb9p v\u1edbi li\u00ean 3 c\u1ee7a h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c li\u00ean 2 c\u1ee7a h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng)<\/span>
\n-H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng kh\u00e1ch h\u00e0ng chuy\u1ec3n kho\u1ea3n th\u00ec k\u00e8m theo gi\u1ea5y b\u00e1o c\u00f3 (photo)<\/span>
\nc. Kho:<\/span><\/strong>
\n– Phi\u1ebfu nh\u1eadp kho (h\u00e0ng h\u00f3a): k\u1eb9p v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o l\u00e0 h\u00e0ng h\u00f3a<\/span>
\n– Phi\u1ebfu xu\u1ea5t kho (h\u00e0ng h\u00f3a): k\u1eb9p v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n ra li\u00ean 3 ho\u1eb7c li\u00ean 2 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/span>
\nd. Ch\u1ee9ng t\u1eeb v\u1ec1 Thu\u1ebf:<\/strong> <\/span>
\n– T\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng n\u1ebfu n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1ec1 c\u00f4ng ty b\u1ea1n ph\u1ea3i l\u01b0u c\u1ea9n th\u1eadn, s\u1eafp x\u1ebfp theo t\u1eebng th\u00e1ng<\/span>
\n– T\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng n\u1ebfu n\u1ed9p cho c\u01a1 quan thu\u1ebf qua m\u1ea1ng sau khi n\u1ed9p th\u00e0nh c\u00f4ng b\u1ea1n n\u00ean download v\u1ec1 1 b\u1ea3n v\u00e0 l\u01b0u \u1edf m\u00e1y t\u00ednh v\u00e0 t\u1ea3i b\u1ea3n ch\u1ee9ng minh \u0111\u00e3 g\u1eedi \u0111\u01b0\u1ee3c t\u1edd khai qua m\u1ea1ng d\u00f3 t\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi v\u00e0o \u0111\u1ecba ch\u1ec9 mail khi \u0111\u0103ng k\u00fd.<\/span>
\n– Gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf m\u00f4n b\u00e0i \u0111\u00ednh k\u00e8m t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i \u0111\u00e3 n\u1ed9p (n\u1ebfu c\u00f3)<\/span>
\n– Gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf TNDN \u0111\u00ednh k\u00e8m v\u1edbi t\u1edd khai thu\u1ebf TNDN t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd<\/span>
\n– S\u1ed1 ph\u1ee5 ng\u00e2n h\u00e0ng \u0111\u00f3ng theo th\u00e1ng ho\u1eb7c theo n\u0103m k\u00e8m theo \u1ee7y nhi\u1ec7m chi v\u00e0 c\u00e1c gi\u1ea5y n\u1ed9p ti\u1ec1n<\/span>
\nL\u01b0u \u00fd:<\/em> c\u00e1c b\u1ea1n \u0111\u00e1nh s\u1ed1 t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn.<\/span><\/p>\n

4. C\u00e1ch s\u1eafp x\u1ebfp ch\u1ee9ng t\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/span><\/strong><\/span><\/h2>\n

– H\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span>
\n– H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span>
\n– C\u00e1c quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m, quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng\u2026<\/span>
\n– B\u1ea3ng ch\u1ea5m c\u00f4ng<\/span>
\n– B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/span>
\n– \u0110\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span>
\n– B\u1ea3ng cam k\u1ebft 23\/CK-TNCN n\u1ebfu c\u00f3 H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng m\u00e0 kh\u00f4ng kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN<\/span>
\n– Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span>
\n– B\u1ea3ng \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span>
\n– B\u1ea3ng th\u00f4ng b\u00e1o b\u1ea3o hi\u1ec3m v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n BH<\/span><\/p>\n

5. C\u00e1ch s\u1eafp x\u1ebfp c\u00e1c h\u1ee3p \u0111\u1ed3ng<\/span><\/strong><\/span><\/h2>\n

– H\u1ee3p \u0111\u1ed3ng mua v\u00e0o<\/span>
\n– H\u1ee3p \u0111\u1ed3ng b\u00e1n ra<\/span>
\n– T\u1edd khai h\u1ea3i quan (n\u1ebfu c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u).<\/span>
\n– H\u1ed3 s\u01a1 d\u1ef1 to\u00e1n quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh k\u00e8m theo b\u1ea3n photo c\u00e1c chi ph\u00ed li\u00ean quan (n\u1ebfu l\u00e0 DN x\u00e2y d\u1ef1ng)<\/span>
\n– B\u1ea3ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch ch\u1ee7 y\u1ebfu m\u00e0 c\u00e1c b\u1ea1n quan t\u00e2m. T\u00f9y theo th\u1ef1c t\u1ebf c\u1ee7a m\u1ed7i doanh nghi\u1ec7p m\u00e0 c\u00f3 th\u00eam c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb kh\u00e1c.C\u00e1c b\u1ea1n h\u00e3y s\u1eafp x\u1ebfp sao cho khi quy\u1ebft to\u00e1n C\u00e1n b\u1ed9 thu\u1ebf h\u1ecfi \u0111\u1ebfn c\u00e1i g\u00ec l\u00e0 c\u00f3 th\u1ec3 bi\u1ebft ngay n\u00f3 \u1edf \u0111\u00e2u v\u00e0 t\u00ecm ra m\u1ed9t c\u00e1ch nhanh nh\u1ea5t.<\/span>
\nCh\u00fac c\u00e1c b\u1ea1n k\u1ebf to\u00e1n th\u00e0nh c\u00f4ng trong vi\u1ec7c s\u1eafp x\u1ebfp s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb!<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p <\/a><\/span><\/p>\n

C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a><\/span><\/p>\n

Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n excel<\/a><\/span><\/p>\n

C\u00e1c ph\u00edm t\u1eaft th\u01b0\u1eddng d\u00f9ng tr\u00ean Word<\/a><\/span><\/p>\n

K\u1ef9 n\u0103ng ki\u1ec3m tra nhanh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/a><\/span><\/p>\n

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

K\u1ebf to\u00e1n Centax xin chia s\u1ebb Kinh nghi\u1ec7m s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n khoa h\u1ecdc v\u00e0 h\u1ee3p l\u00fd. \u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c l\u01b0u tr\u1eef, t\u00ecm ki\u1ebfm. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":13009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1620],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12988"}],"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=12988"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12988\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13009"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12988"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}