{"id":13161,"date":"2015-09-12T03:07:28","date_gmt":"2015-09-12T03:07:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13161"},"modified":"2015-09-20T21:21:02","modified_gmt":"2015-09-20T21:21:02","slug":"nguyen-tac-ke-toan-von-chu-so-huu-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13161","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Nguy\u00ean<\/h2>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 c\u00e1c ngu\u1ed3n v\u1ed1n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c th\u00e0nh vi\u00ean trong c\u00f4ng ty li\u00ean doanh ho\u1eb7c c\u00e1c c\u1ed5\u00a0\u0111\u00f4ng trong c\u00f4ng ty c\u1ed5 ph\u1ea7n.\u00a0<\/span><\/p>\n

V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m: v\u1ed1n kinh doanh ( v\u1ed1n g\u00f3p v\u00e0 l\u1ee3i nhu\u1eadn ch\u01b0a chia), \u00a0ch\u00eanh l\u1ec7ch\u00a0\u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, c\u00e1c qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p nh\u01b0: qu\u1ef9 ph\u00e1t tri\u1ec3n, qu\u1ef9 d\u1ef1 tr\u1eef, qu\u1ef9 khen th\u01b0\u1edfng ph\u1ee5c l\u1ee3i… Ngo\u00e0i ra v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u00a0c\u00f2n bao g\u1ed3m v\u1ed1n\u00a0\u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3o v\u00e0 kinh ph\u00ed sinh nghi\u1ec7p ( kinh ph\u00ed so ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t kh\u00f4ng ho\u00e0n l\u1ea1i..)<\/span><\/p>\n

T\u1ea1i b\u00e0i vi\u1ebft n\u00e0y, K\u1ebf to\u00e1n Centax<\/a><\/strong> xin tr\u00ecnh b\u00e0y v\u1ec1 c\u00e1c Nguy\u00ean t\u1eafc v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0200\/2014\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n

Theo \u0111i\u1ec1u 66\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy \u0111i\u0323nh\u00a0Nguy\u00ean t\u1eafc ha\u0323ch toa\u0301n to\u00e1n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cu\u0323 th\u00ea\u0309 nh\u01b0 sau:<\/span><\/p>\n

1. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 ph\u1ea7n t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p c\u00f2n l\u1ea1i thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n (ch\u1ee7 s\u1edf h\u1eefu). V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo t\u1eebng ngu\u1ed3n h\u00ecnh th\u00e0nh nh\u01b0:<\/span><\/p>\n

– V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

– L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/span><\/p>\n

2. K\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn v\u1ed1n g\u00f3p theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh. Kho\u1ea3n v\u1ed1n g\u00f3p huy \u0111\u1ed9ng, nh\u1eadn t\u1eeb c\u00e1c ch\u1ee7 s\u1edf h\u1eefu lu\u00f4n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 th\u1ef1c g\u00f3p, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng ghi nh\u1eadn theo s\u1ed1 cam k\u1ebft s\u1ebd g\u00f3p c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n.<\/span><\/p>\n

3. Vi\u1ec7c nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 b\u1ea3n quy\u1ec1n, quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u\u2026 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p. Khi ph\u00e1p lu\u1eadt ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, c\u00e1c giao d\u1ecbch g\u00f3p v\u1ed1n b\u1eb1ng nh\u00e3n hi\u1ec7u, th\u01b0\u01a1ng hi\u1ec7u \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n nh\u01b0 vi\u1ec7c \u0111i thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, theo \u0111\u00f3:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi b\u00ean g\u00f3p v\u1ed1n b\u1eb1ng th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i: Ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho b\u00ean kia s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i l\u00e0 doanh thu cho thu\u00ea t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng ghi nh\u1eadn t\u0103ng gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 thu nh\u1eadp ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi b\u00ean nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng thi\u00eau hi\u1ec7u, nh\u00e3n nhi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i: Kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i v\u00e0 ghi t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i nh\u1eadn v\u1ed1n g\u00f3p. Kho\u1ea3n ti\u1ec1n tr\u1ea3 cho vi\u1ec7c s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u, th\u01b0\u01a1ng hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n, chi ph\u00ed nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

4. Vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u1ec3 b\u00f9 l\u1ed7 kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

5. Vi\u1ec7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn ch\u1ec9 th\u1ef1c hi\u1ec7n khi doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu qu\u00e1 m\u1ee9c s\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i v\u1ec1 b\u1ea3n ch\u1ea5t \u0111\u1ec1u l\u00e0 gi\u1ea3m v\u1ed1n g\u00f3p, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u00a0m\u00e0 K\u1ebf to\u00e1n Centax mu\u1ed1n gi\u1edbi thi\u1ec7u \u0111\u1ebfn c\u00e1c b\u1ea1n,\u00a0C\u00e1c b\u1ea1n xem th\u00eam chi ti\u1ebft :C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n v\u1ed1n kinh doanh \u2013 TK 411<\/a><\/em><\/span><\/p>\n

Ngo\u00e0i ra, b\u1ea1n\u00a0\u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n doanh thu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed 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

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

X\u1eed l\u00fd v\u1edbi chi ph\u00ed mua b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u n\u1ed9i dung v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t, M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":13174,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1642],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13161"}],"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=13161"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13161\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13174"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13161"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}