{"id":1329,"date":"2015-07-10T07:11:58","date_gmt":"2015-07-10T07:11:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1329"},"modified":"2015-08-05T09:10:31","modified_gmt":"2015-08-05T09:10:31","slug":"hach-toan-thue-tai-chinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1329","title":{"rendered":"H\u1ea1ch to\u00e1n thu\u00ea t\u00e0i ch\u00ednh"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1332\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-tai-chinh11.jpg\" alt=\"H\u1ea1ch to\u00e1n thu\u00ea t\u00e0i ch\u00ednh - anh chinh\" width=\"219\" height=\"146\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-tai-chinh11.jpg 1000w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-tai-chinh11-300x201.jpg 300w\" sizes=\"(max-width: 219px) 100vw, 219px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Ho\u1ea1t \u0111\u1ed9ng <strong>thu\u00ea t\u00e0i ch\u00ednh<\/strong> l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n, tuy nhi\u00ean kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a n\u00f3.\u00a0<\/span>Sau \u0111\u00e2y, <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1ch h\u1ea1ch to\u00e1n thu\u00ea t\u00e0i ch\u00ednh \u00a0theo \u0110i\u1ec1u 38<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>b\u1eb1ng c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu:<\/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;\">Theo Kho\u1ea3n 1 \u0110i\u1ec1u 36<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 \u0111\u01b0a ra \u0111\u1ecbnh ngh\u0129a v\u1ec1 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Thu\u00ea t\u00e0i ch\u00ednh: <\/strong>l\u00e0 thu\u00ea t\u00e0i s\u1ea3n m\u00e0 b\u00ean cho thu\u00ea c\u00f3 s\u1ef1 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. Quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 ho\u1eb7c kh\u00f4ng chuy\u1ec3n giao v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n 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 <strong>thu\u00ea t\u00e0i s\u1ea3n<\/strong> l\u00e0 <strong>thu\u00ea t\u00e0i ch\u00ednh<\/strong>:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0M\u1ed9t h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3i th\u1ecfa m\u00e3n 1 trong (5) \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/em><\/strong><\/span><\/p>\n<ul style=\"text-align: justify; list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean cho thu\u00ea chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho b\u00ean thu\u00ea khi h\u1ebft th\u1eddi h\u1ea1n thu\u00ea;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, b\u00ean thu\u00ea c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn mua l\u1ea1i t\u00e0i s\u1ea3n thu\u00ea v\u1edbi m\u1ee9c gi\u00e1 \u01b0\u1edbc t\u00ednh th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0o cu\u1ed1i th\u1eddi h\u1ea1n thu\u00ea;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1eddi h\u1ea1n thu\u00ea t\u00e0i s\u1ea3n t\u1ed1i thi\u1ec3u ph\u1ea3i chi\u1ebfm ph\u1ea7n l\u1edbn th\u1eddi gian s\u1eed d\u1ee5ng kinh t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n cho d\u00f9 kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u chi\u1ebfm ph\u1ea7n l\u1edbn (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i s\u1ea3n thu\u00ea thu\u1ed9c lo\u1ea1i chuy\u00ean d\u00f9ng m\u00e0 ch\u1ec9 c\u00f3 b\u00ean thu\u00ea c\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng kh\u00f4ng c\u1ea7n c\u00f3 s\u1ef1 thay \u0111\u1ed5i s\u1eeda ch\u1eefa l\u1edbn n\u00e0o.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh n\u1ebfu th\u1ecfa m\u00e3n \u00edt nh\u1ea5t m\u1ed9t trong (ba) \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/em><\/strong><\/span><\/p>\n<ul style=\"text-align: justify; list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu b\u00ean thu\u00ea h\u1ee7y h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u1ec1n b\u00f9 t\u1ed5n th\u1ea5t ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u1ee7y h\u1ee3p \u0111\u1ed3ng cho b\u00ean cho thu\u00ea<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp ho\u1eb7c t\u1ed5n th\u1ea5t do s\u1ef1 thay \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea g\u1eafn v\u1edbi b\u00ean thu\u00ea<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean thu\u00ea c\u00f3 kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n sau khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u1edbi ti\u1ec1n thu\u00ea th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p thu\u00ea t\u00e0i s\u1ea3n l\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. H\u1ea1ch to\u00e1n thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi b\u00ean cho thu\u00ea v\u00e0 b\u00ean \u0111i thu\u00ea<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>2.1.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>\u0110\u1ed1i v\u1edbi b\u00ean \u0111i thu\u00ea<\/strong><\/span><\/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 trong 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;\">Theo<strong> Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 06: Thu\u00ea t\u00e0i s\u1ea3n<\/strong> \u00a0th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify; list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean \u0111i thu\u00ea ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh v\u00e0 n\u1ee3 g\u1ed1c ph\u1ea3i tr\u1ea3 v\u1ec1 <strong>thu\u00ea t\u00e0i s\u1ea3n<\/strong> v\u1edbi c\u00f9ng gi\u00e1 tr\u1ecb l\u00e0 gi\u00e1 th\u1ea5p h\u01a1n gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a b\u00ean \u0111i thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u00ea.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea ph\u1ea3i \u0111\u01b0\u1ee3c chia th\u00e0nh n\u1ee3 g\u1ed1c ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u00ea t\u00e0i ch\u00ednh s\u1ebd ph\u00e1t sinh chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh cho m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n. Ch\u00ednh s\u00e1ch kh\u1ea5u hao t\u00e0i s\u1ea3n thu\u00ea ph\u1ea3i nh\u1ea5t qu\u00e1n v\u1edbi ch\u00ednh s\u00e1ch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i thu\u00ea. N\u1ebfu kh\u00f4ng ch\u1eafc ch\u1eafn l\u00e0 b\u00ean thu\u00ea s\u1ebd c\u00f3 quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n khi h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea th\u00ec t\u00e0i s\u1ea3n thu\u00ea s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u hao theo th\u1eddi gian ng\u1eafn h\u01a1n gi\u1eefa th\u1eddi h\u1ea1n thu\u00ea ho\u1eb7c th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a n\u00f3.<\/span><\/li>\n<\/ul>\n<p><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><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0Theo \u0110i\u1ec1u 38<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\u00a0<\/a>\u00a0h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi b\u00ean \u0111i thu\u00ea nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi ph\u00e1t sinh chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea, ghi:<br \/>\nN\u1ee3 TK 242 &#8211; 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 c\u00e1c TK 111, 112,&#8230;<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi chi ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc kho\u1ea3n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh ho\u1eb7c k\u00fd qu\u1ef9 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n, ghi:<br \/>\nN\u1ee3 TK 341 &#8211; Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3412) (s\u1ed1 ti\u1ec1n thu\u00ea tr\u1ea3 tr\u01b0\u1edbc)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 244 &#8211; C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/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;<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi nh\u1eadn TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, ghi:<br \/>\nN\u1ee3 TK 212 &#8211; TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (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 341 &#8211; Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh(3412)<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, ghi:<br \/>\nN\u1ee3 TK 212 &#8211; TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 242 &#8211; Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, ho\u1eb7c<\/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;<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3, nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi tr\u1ea3 n\u1ee3 g\u1ed1c, tr\u1ea3 ti\u1ec1n l\u00e3i thu\u00ea cho b\u00ean cho thu\u00ea, ghi:<br \/>\nN\u1ee3 TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh (ti\u1ec1n l\u00e3i thu\u00ea tr\u1ea3 k\u1ef3 n\u00e0y)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 341 &#8211; Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3412) (n\u1ee3 g\u1ed1c tr\u1ea3 k\u1ef3 n\u00e0y)<\/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;<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a b\u00ean cho thu\u00ea y\u00eau c\u1ea7u thanh to\u00e1n kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<br \/>\n&#8211;\u00a0<em>N\u1ebfu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<br \/>\n<\/em>N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 112 &#8211; Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3 kh\u00e1c (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i tr\u1ea3 b\u00ean cho thu\u00ea).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; <em>N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<br \/>\n<\/em>N\u1ee3 TK 212 &#8211; TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 vi\u1ec7c thanh to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 627, 641, 642 (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thanh to\u00e1n theo \u0111\u1ecbnh k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 112 &#8211; Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3 kh\u00e1c (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i tr\u1ea3 b\u00ean cho 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;\">Khi tr\u1ea3 ph\u00ed cam k\u1ebft s\u1eed d\u1ee5ng v\u1ed1n ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea t\u00e0i s\u1ea3n, ghi:<br \/>\nN\u1ee3 TK 635 &#8211; Chi ph\u00ed t\u00e0i ch\u00ednh<\/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;<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi tr\u1ea3 l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea cho b\u00ean cho thu\u00ea, k\u1ebf to\u00e1n ghi gi\u1ea3m gi\u00e1 tr\u1ecb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, ghi:<br \/>\nN\u1ee3 TK 214 &#8211; Hao m\u00f2n TSC\u0110 (2142)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 212 &#8211; TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea ch\u1ec9 thu\u00ea h\u1ebft m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, sau \u0111\u00f3 mua l\u1ea1i th\u00ec khi nh\u1eadn chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n:<br \/>\nN\u1ee3 TK 211 &#8211; TSC\u0110 h\u1eefu h\u00ecnh<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 212 &#8211; TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh (GT c\u00f2n l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh)<\/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; (s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 th\u00eam).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi chuy\u1ec3n gi\u00e1 tr\u1ecb hao m\u00f2n, ghi:<br \/>\nN\u1ee3 TK 2142 &#8211; Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<br \/>\nC\u00f3 TK 2141 &#8211; Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh.<\/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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>2.2.1.\u00a0<\/strong><strong>Ghi nh\u1eadn thu\u00ea t\u00e0i s\u1ea3n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean cho thu\u00ea<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 06: Thu\u00ea t\u00e0i s\u1ea3n h\u01b0\u1edbng d\u1eabn vi\u1ec7c ghi nh\u1eadn thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi 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 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh l\u00e0 kho\u1ea3n ph\u1ea3i thu tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1eb1ng gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 thu\u1ea7n trong h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi thu\u00ea t\u00e0i ch\u00ednh ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho b\u00ean thu\u00ea, v\u00ec v\u1eady c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3n ph\u1ea3i thu v\u1ed1n g\u1ed1c v\u00e0 doanh thu t\u00e0i ch\u00ednh t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 c\u1ee7a b\u00ean cho thu\u00ea.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c ghi nh\u1eadn doanh thu t\u00e0i ch\u00ednh ph\u1ea3i d\u1ef1a tr\u00ean c\u01a1 s\u1edf l\u00e3i su\u1ea5t thu\u00ea \u0111\u1ecbnh k\u1ef3 c\u1ed1 \u0111\u1ecbnh tr\u00ean s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 thu\u1ea7n cho thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u \u0111\u1ec3 t\u1ea1o ra doanh thu t\u00e0i ch\u00ednh nh\u01b0 ti\u1ec1n hoa h\u1ed3ng v\u00e0 chi ph\u00ed ph\u00e1p l\u00fd ph\u00e1t sinh khi \u0111\u00e0m ph\u00e1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u01b0\u1eddng do b\u00ean cho thu\u00ea chi tr\u1ea3 v\u00e0 \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 theo th\u1eddi h\u1ea1n cho thu\u00ea t\u00e0i s\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi nh\u1eadn doanh thu.<\/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 m\u1ed9t t\u00e0i s\u1ea3n trong 5 n\u0103m b\u1eaft \u0111\u1ea7u v\u00e0o 01\/01\/2014. Trong h\u1ee3p \u0111\u1ed3ng thu\u00ea quy \u0111\u1ecbnh ti\u1ec1n thu\u00ea tr\u1ea3 \u0111\u1ecbnh k\u1ef3 20 tri\u1ec7u $ v\u00e0o \u0111\u1ea7u n\u0103m. T\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd 80,747 tri\u1ec7u $,\u00a0 t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t ng\u1ea7m \u0111\u1ecbnh 12%\/n\u0103m. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea5u hao theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng su\u1ed1t th\u1eddi h\u1ea1n thu\u00ea (gi\u1ea3 s\u1eed th\u1eddi h\u1ea1n thu\u00ea=th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng b\u00fat to\u00e1n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2014 v\u00e0 n\u0103m 2015?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"text-decoration: underline;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u l\u00e0:<\/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-1337 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-tai-chinh2.jpg\" alt=\"Thu\u00ea t\u00e0i ch\u00ednh - gia tri hien tai\" width=\"567\" height=\"62\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-tai-chinh2.jpg 567w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-tai-chinh2-300x33.jpg 300w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u0103m 2014<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u00fat to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u thu\u00ea: (\u0111vt: ngh\u00ecn $)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 212: 80747<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 341: 80747<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u00fat to\u00e1n ghi nh\u1eadn vi\u1ec7c thanh to\u00e1n ti\u1ec1n thu\u00ea 01\/01\/2014:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 341: 20000<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111,112: 20000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u00fat to\u00e1n ghi nh\u1eadn chi ph\u00ed kh\u1ea5u hao:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 641,642: 16149<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 214: 16149<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u00fat to\u00e1n ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh ph\u1ea3i tr\u1ea3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 635: 7290<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 335: 7290<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u0103m 2015<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u00fat to\u00e1n thanh to\u00e1n ti\u1ec1n thu\u00ea (01\/01\/2015)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 341: 12710<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 335: 7290<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112: 20000<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u00fat to\u00e1n ghi nh\u1eadn chi ph\u00ed kh\u1ea5u hao (t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea5u hao \u0111\u1ec1u trong 05 n\u0103m)- ng\u00e0y 31\/12\/2015<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 641, 642: 16149<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 214: 16149<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; T\u1ea1i ng\u00e0y 31\/12\/2015, b\u00fat to\u00e1n ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh ph\u1ea3i tr\u1ea3 (31\/12\/2015)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 635: 5764<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 335: 5764<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf tr\u00ean, m\u1eddi b\u1ea1n \u0111\u1ecdc ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i s\u1ea3n kh\u00e1c \u1edf c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-hoat-dong\/\">H\u1ea1ch to\u00e1n thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/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-truong-hop-ca-nhan-cho-thue-nha-co-doanh-thu-duoi-100-trieu-dongnam\/\"><span style=\"font-size: 12pt;\">C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi 100 tri\u1ec7u\/n\u0103m<\/span><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-ho-so-ke-khai-nop-thue-thue-xe-cua-ca-nhan-do-doanh-nghiep-thuc-hien\/\"><span style=\"font-size: 12pt;\">Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea\u00a0xe c\u1ee7a c\u00e1 nh\u00e2n do doanh nghi\u1ec7p\u00a0th\u1ef1c hi\u1ec7n<\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i ch\u00ednh l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n, tuy nhi\u00ean kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a n\u00f3.\u00a0Sau \u0111\u00e2y, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1ch h\u1ea1ch to\u00e1n thu\u00ea t\u00e0i ch\u00ednh \u00a0theo \u0110i\u1ec1u 38 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC b\u1eb1ng c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu: 1. Kh\u00e1i..<\/p>\n","protected":false},"author":7,"featured_media":6303,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[378],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1329"}],"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=1329"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1329\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6303"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1329"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}