{"id":13408,"date":"2015-09-16T02:38:15","date_gmt":"2015-09-16T02:38:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13408"},"modified":"2015-09-17T08:42:20","modified_gmt":"2015-09-17T08:42:20","slug":"cach-kiem-tra-so-sach-ke-toan-bao-cao-truoc-khi-lap-bctc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13408","title":{"rendered":"M\u1eb9o ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, b\u00e1o c\u00e1o tr\u01b0\u1edbc khi l\u1eadp BCTC"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n t\u1ef1 tin tr\u01b0\u1edbc khi kho\u00e1 s\u1ed5\u00a0\u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, K\u1ebf to\u00e1n Centax xin chia s\u1ebb m\u1ed9t s\u1ed5 m\u1eb9o ki\u1ec3m tra s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/span><\/p>\n<h2><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-13481 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/meo-kiem-tra-bao-cao-tai-chinh.jpg\" alt=\"M\u1eb9o ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, b\u00e1o c\u00e1o tr\u01b0\u1edbc khi l\u1eadp BCTC\" width=\"512\" height=\"397\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/meo-kiem-tra-bao-cao-tai-chinh.jpg 512w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/meo-kiem-tra-bao-cao-tai-chinh-300x233.jpg 300w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/h2>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">1. K\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i\u00a0\u0111\u1ea7u n\u0103m<\/span><\/strong><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00e3i, TK 4212 c\u00f3 s\u1ed1 d\u01b0 C\u00f3, k\u1ebf to\u00e1n\u00a0ghi:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 4212 &#8211; L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u00f3 TK 4211 &#8211; L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p l\u1ed7,\u00a0TK 4212 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3, k\u1ebf to\u00e1n\u00a0ghi:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 4211 &#8211; L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u00f3 TK 4212 &#8211; L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>L\u01b0u\u00a0\u00fd :<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n r\u1ea5t hay qu\u00ean b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn n\u00e0y<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra xem \u0111\u00e3 m\u1edf chi ti\u1ebft cho TK 421 (4211,4212) \u0111\u1ec3\u00a0k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a, vi\u1ec7c ph\u00e2n chia ti\u1ec3u kho\u1ea3n, gi\u00fap c\u00e1c b\u1ea1n x\u00e1c\u00a0\u0111\u1ecbnh d\u1ec5 d\u00e0ng x\u00e1c\u00a0\u0111\u1ecbnh l\u1ee3i nhu\u1eadn c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng nh\u1ea7m l\u1eabn k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn c\u1ee7a k\u1ebf to\u00e1n v\u1edbi chuy\u1ec3n l\u1ed7 c\u1ee7a thu\u1ebf<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2. K\u1ebft chuy\u1ec3n thu\u1ebf m\u00f4n b\u00e0i:<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Th\u00f4ng t\u01b0 200:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p thu\u1ebf m\u00f4n b\u00e0i\u00a0:\u00a0N\u1ee3 TK 3338 \/ C\u00f3 TK 111, 112<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebft chuy\u1ec3n thu\u1ebf m\u00f4n b\u00e0i :\u00a0N\u1ee3 TK6425 \/ C\u00f3 TK 3338<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Quy\u1ebft \u0111\u1ecbnh 48:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9p thu\u1ebf m\u00f4n b\u00e0i: N\u1ee3 TK 3338 \/ C\u00f3 TK 1111<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebft chuy\u1ec3n thu\u1ebf m\u00f4n b\u00e0i\u00a0: N\u1ee3 TK6422 \/ C\u00f3 TK 3338<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ec3 t\u00ednh thu\u1ebf thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1eadc 1: Tr\u00ean 10 t\u1ef7 . Thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p l\u00e0:\u00a0\u00a03.000.000\u0111<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1eadc 2: T\u1eeb 5 t\u1ef7 \u0111\u1ebfn 10 t\u1ef7 . Thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p l\u00e0:\u00a0\u00a02.000.000\u0111<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1eadc 3: T\u1eeb 2 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 5 t\u1ef7 . Thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p l\u00e0:\u00a0\u00a01.500.000\u0111<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1eadc 4: D\u01b0\u1edbi 2 t\u1ef7 . Thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p l\u00e0:\u00a0\u00a01.000.000\u0111<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu gi\u1ea5y ph\u00e9p kinh doanh \u0111\u01b0\u1ee3c c\u1ea5p\u00a0v\u00e0o 01\/01 \u0111\u1ebfn 30\/06 th\u00ec ph\u1ea3i \u0111\u00f3ng 100% thu\u1ebf m\u00f4n b\u00e0i<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu gi\u1ea5y ph\u00e9p kinh doanh \u0111\u01b0\u1ee3c c\u1ea5p\u00a0t\u1eeb\u00a001\/07 \u0111\u1ebfn 31\/12 b\u1ea1n \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 ti\u1ec1n\u00a0thu\u1ebf m\u00f4n b\u00e0i<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f3 v\u1ed1n \u0111\u0103ng k\u00fd thu\u1ebf m\u00f4n b\u00e0i l\u00e0: 1.000.000\u0111<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u00e1c doanh nghi\u1ec7p th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp thu\u1ebf m\u00f4n b\u00e0i l\u00e0: 2.000.000 \u0111<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u01a1i n\u1ed9p thu\u1ebf\u00a0m\u00f4n ba\u0300i cho chi nha\u0301nh:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u00ea\u0301u DN c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (chi nh\u00e1nh, c\u1eeda h\u00e0ng&#8230;) kinh doanh \u1edf c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh th\u00ec n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 thu\u1ebf m\u00f4n b\u00e0i\u00a0c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tai tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/li>\n<li>N\u00ea\u0301u c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n n\u1ed9p T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i\u00a0c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd m\u01a1i c\u00f3 chi nh\u00e1nh.<\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft :<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-ke-khai-thue-mon-bai-cho-nam-2015\/\">Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i cho n\u0103m 2015<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">3. Ti\u1ec1n m\u1eb7t:\u00a0T\u00e0i kho\u1ea3n 111<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3; s\u1ed1 d\u01b0 n\u1ee3 cu\u1ed1i k\u1ef3; s\u1ed1 ph\u00e1t sinh trong k\u1ef3\u00a0c\u1ee7a\u00a0TK 1111 tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch chi ti\u1ebft v\u00e0 t\u1ed5ng h\u01a1p ph\u1ea3i b\u1eb1ng nhau g\u1ed3m:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0S\u1ed1 d\u01b0 n\u1ee3 \u00a0TK 1111 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u00a0TK 111 tr\u00ean s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 N\u1ee3 \u00a0S\u1ed5 Qu\u1ef9 Ti\u1ec1n M\u1eb7t;<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra xem s\u1ed1 d\u01b0 qu\u1ef9 ti\u1ec1n m\u1eb7t kh\u00f4ng \u0111\u01b0\u1ee3c \u00e2m.<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu \u00e2m trong ng\u00e0y th\u00ec ki\u1ec3m tra trong ng\u00e0y c\u00f3 nghi\u1ec7p v\u1ee5 n\u00e0o chi tr\u01b0\u1edbc khi thu th\u00ec s\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n\u00a0thu l\u00ean tr\u01b0\u1edbc khi chi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu b\u1ecb \u00e2m do thi\u1ebfu ti\u1ec1n qu\u1ef9\u00a0th\u00ec t\u00ecm bi\u1ec7n ph\u00e1p x\u1eed l\u00fd:<\/span><\/li>\n<\/ul>\n<ol style=\"list-style-type: lower-alpha;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp h\u1ee3p \u0111\u1ed3ng vay ti\u1ec1n, l\u00e3i su\u1ea5t 0%,\u00a0\u00a0h\u1ea1ch to\u00e1n N\u1ee3 TK 111\/ C\u00f3 TK 311, 341<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ed5 sung v\u1ed1n g\u00f3p, h\u1ea1ch to\u00e1n N\u1ee3 TK 111\/ c\u00f3 TK\u00a0411<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1m th\u1eddi\u00a0\u0111\u01b0a nh\u1eefng kho\u1ea3n thanh to\u00e1n ti\u1ec1n m\u1eb7t\u00a0tr\u1ea3 kh\u00e1ch h\u00e0ng v\u1ec1 tr\u1ea1ng th\u00e1i c\u00f4ng n\u1ee3 , khi n\u00e0o c\u00f3 d\u01b0 ti\u1ec1n m\u1eb7t th\u00ec thanh to\u00e1n sau<br \/>\nKhi mua h\u00e0ng th\u00ec h\u1ea1ch to\u00e1n:<br \/>\nN\u1ee3 152,153..627,641,642\u2026.,1331\/ c\u00f3 331<br \/>\nKhi d\u01b0 qu\u1ef9 ti\u1ec1n m\u1eb7t th\u00ec h\u1ea1ch to\u00e1n :\u00a0N\u1ee3 331\/ c\u00f3 111<br \/>\n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">L\u1eadp phi\u1ebfu thu nh\u1eefng kho\u1ea3n c\u00f4ng n\u1ee3\u00a0\u0111\u00e3 thu ti\u1ec1n m\u1eb7t m\u00e0 ch\u01b0a nh\u1eadp qu\u1ef9<\/span><\/li>\n<\/ol>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">4. Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng:\u00a0T\u00e0i kho\u1ea3n 112<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3; s\u1ed1 d\u01b0 n\u1ee3 cu\u1ed1i k\u1ef3; s\u1ed1 ph\u00e1t sinh trong k\u1ef3\u00a0c\u1ee7a\u00a0TK 112 tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch chi ti\u1ebft v\u00e0 t\u1ed5ng h\u01a1p ph\u1ea3i b\u1eb1ng nhau g\u1ed3m:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u00a0TK 112 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u00a0TK 112 tr\u00ean s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 N\u1ee3 \u00a0S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 tr\u00ean sao k\u00ea ng\u00e2n h\u00e0ng<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u\u00a0\u00fd :<\/span><\/strong><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng c\u00f4ng ty nhi\u1ec1u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, th\u00ec m\u1ed7i t\u00e0i kho\u1ea3n ph\u1ea3i\u00a0\u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0, s\u1ed1 ph\u00e1t sinh v\u1edbi b\u1ea3ng sao k\u00ea ng\u00e2n h\u00e0ng c\u1ee7a t\u00e0i kho\u1ea3n\u00a0\u0111\u00f3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed7i ng\u00e2n h\u00e0ng\u00a0\u0111\u1ec1u c\u00f3 \u00a0b\u00e1o n\u1ee3, b\u00e1o c\u00f3 v\u00e0 sao k\u00ea, s\u1ed5 ph\u1ee5 \u00a0\u0111\u00ednh k\u00e8m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f3 s\u1ed1\u00a0\u00e2m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eefng doanh nghi\u1ec7p c\u00f3 ho\u1ea1t\u00a0\u0111\u1ed9ng vay th\u1ea5u chi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">In sao k\u00ea \u0111\u1ea7y \u0111\u1ee7 12 th\u00e1ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb: Gi\u1ea5y b\u00e1o N\u1ee3, Gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a Ng\u00e2n h\u00e0ng, c\u00f9ng v\u1edbi u\u1ef7 nhi\u1ec7m chi, gi\u1ea5y n\u1ed9p ti\u1ec1n, theo t\u1eebng th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thi\u1ebfu ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng, th\u00ec n\u00ean xin sao k\u00ea b\u1ed5 sung\u00a0ngay t\u1ea1i ng\u00e2n h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u1ee6y nhi\u1ec7m chi n\u00ean ph\u00f4 t\u00f4 \u0111\u1ec3 k\u1eb9p c\u00f9ng h\u00f3a \u0111\u01a1n &gt; 20.000.000 ho\u1eb7c c\u00e1c nghi\u1ec7p v\u1ee5 chuy\u1ec3n ti\u1ec1n\u00a0\u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra cho d\u1ec5<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra s\u1ed5 112 v\u1edbi s\u1ed1 ph\u1ee5 ng\u00e2n h\u00e0ng, s\u1ed1 d\u01b0 h\u00e0ng th\u00e1ng v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u00ean s\u1ed5 ph\u1ee5 Ng\u00e2n h\u00e0ng hay kh\u00f4ng? \u0110\u1ed1i chi\u1ebfu ki\u1ec3m tra k\u1ef9 h\u00e0ng th\u00e1ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra k\u1ef9 l\u1ea1i ho\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 thanh to\u00e1n v\u00e0 chuy\u1ec3n ti\u1ec1n, v\u00ec tr\u00ean sao k\u00ea ng\u00e2n h\u00e0ng ghi \u0111\u00f4i khi kh\u00f4ng r\u00f5 r\u00e0ng k\u1ebf to\u00e1n th\u01b0\u1eddng ho\u1ea1ch to\u00e1n nh\u1ea7m\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng\u00a0\u0111\u00e3\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf ch\u01b0a<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">5. Ti\u1ec1n l\u01b0\u01a1ng :\u00a0T\u00e0i kho\u1ea3n 334<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3; s\u1ed1 d\u01b0 n\u1ee3 cu\u1ed1i k\u1ef3; s\u1ed1 ph\u00e1t sinh trong k\u1ef3\u00a0c\u1ee7a\u00a0TK 334 tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch chi ti\u1ebft v\u00e0 t\u1ed5ng h\u01a1p ph\u1ea3i b\u1eb1ng nhau g\u1ed3m:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 TK 334 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 TK 334 tr\u00ean s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e1t sinh n\u1ee3 tr\u00ean TK 334 kh\u1edbp v\u1edbi b\u1ea3ng l\u01b0\u01a1ng v\u00e0\u00a0Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e1t sinh c\u00f3 tr\u00ean TK 334 kh\u1edbp v\u1edbi ti\u1ec1n l\u01b0\u01a1ng\u00a0\u0111\u01b0\u1ee3c tr\u00edch, bao g\u1ed3m: Ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c tr\u1ea3, ti\u1ec1n l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng, Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf theo\u00a0\u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u\u00a0\u00fd :<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra c\u00e1c b\u00fat to\u00e1n ho\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u00f3 kh\u1edbp v\u1edbi s\u1ed5 s\u00e1ch, b\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng?<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb tr\u1ea3 l\u01b0\u01a1ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd ch\u01b0a<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf TNCN \u0111\u1ec3 cu\u1ed1i n\u0103m l\u00e0m quy\u1ebft to\u00e1n hay kh\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u00e3\u00a0\u0111\u1ee7 h\u1ed3 s\u01a1\u00a0\u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u01b0a<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0\u01a1ng th\u1eddi v\u1ee5 d\u01b0\u1edbi 03 th\u00e1ng, thu nh\u1eadp v\u00e3ng lai\u00a0m\u1ed7i l\u1ea7n chi tr\u1ea3 c\u00f3 gi\u1eef l\u1ea1i 10% hay kh\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p c\u00f3 kh\u1edbp v\u1edbi c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p tr\u00ean b\u1ea3ng l\u01b0\u01a1ng hay kh\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi t\u0103ng l\u01b0\u01a1ng c\u00f3 l\u1eadp ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng v\u00e0 quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng hay kh\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n bi\u1ec7t c\u00e1c kho\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN khi quy\u1ebft to\u00e1n,\u00a0nh\u01b0 ti\u1ec1n\u00a0\u0103n ca, ti\u1ec1n trang ph\u1ee5c,\u00a0\u0111i\u1ec7n tho\u1ea1i&#8230;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c ch\u1ee9ng t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng g\u1ed3m:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng+ch\u1ee9ng minh th\u01b0 ph\u00f4 t\u00f4\\<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng ch\u1ea5m c\u00f4ng h\u00e0ng th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng l\u01b0\u01a1ng \u0111i k\u00e8m b\u1ea3ng ch\u1ea5m c\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Phi\u1ebfu chi thanh to\u00e1n l\u01b0\u01a1ng, ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng n\u1ebfu doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u00e3 s\u1ed1 thu\u1ebf TNCN<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng :ch\u1ee9ng minh th\u01b0 ph\u00f4 t\u00f4, b\u1eb1ng c\u1ea5p&#8230;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai thu\u1ebf TNCN th\u00e1ng qu\u00fd n\u1ebfu c\u00f3 ph\u00e1t sinh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf TNCN n\u1ebfu c\u00f3<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft t\u00f3an thu\u1ebf TNCN cu\u1ed1i n\u0103m<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u00ea\u0301t:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-thu-nhap-khong-chiu-thue-tncn-cua-nguoi-lao-dong\/\">C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-ca-nhan-lap-to-khai-quyet-toan-thue-tncn-voi-ca-nhan-co-thu-nhap-tu-tien-luong-tien-cong\/\">H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-dang-ky-ma-so-thue-tncn\/\">Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf TNCN<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">6. T\u00e0i kho\u1ea3n 142, 242, 214:<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra xem c\u00f3 l\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed, CCDC v\u00e0 kh\u1ea5u hao\u00a0h\u00e0ng th\u00e1ng hay kh\u00f4ng?<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 s\u00e1ch c\u00f3 kh\u1edbp v\u1edbi s\u1ed1 tr\u00ean\u00a0b\u1ea3ng ph\u00e2n b\u1ed5 hay kh\u00f4ng?<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0\u00a0\u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3 c\u00f3 kh\u1edbp v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n ph\u00e2n b\u1ed5 c\u1ee7a B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed, CCDC kh\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 TK 214 c\u00f3 kh\u1edbp v\u1edbi s\u1ed1 kh\u1ea5u \u00a0hao lu\u1ef9 k\u1ebf tr\u00ean b\u1ea3ng ph\u00e2n b\u1ed5 kh\u1ea5u hao kh\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra xem s\u1ed1 n\u0103m ph\u00e2n b\u1ed5 c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u00f3 \u0111\u00fang v\u1edbi th\u1eddi gian t\u1ed1i \u0111a 36 th\u00e1ng theo quy \u0111\u1ecbnh\u00a0kh\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5\u00a0d\u00f9ng ngay, kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o 153 m\u00e0 h\u1ea1ch\u00a0th\u1eb3ng v\u00e0o t\u00e0i kho\u1ea3n 142,242<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea1ch to\u00e1n : theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi mua: N\u1ee3 TK 153,1331\/ c\u00f3 TK 111,112,331<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebft chuy\u1ec3n s\u1eed d\u1ee5ng: N\u1ee3 TK 142,242\/ C\u00f3 TK 153<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 h\u00e0ng k\u1ef3: N\u1ee3 627,641,642\/ c\u00f3 142,242<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea1ch to\u00e1n :\u00a0Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mua v\u1ec1\u00a0\u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng lu\u00f4n n\u00ean h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi mua: N\u1ee3 TK 142,242,1331\/ c\u00f3 TK 111,112,331<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n b\u1ed5 h\u00e0ng k\u1ef3: N\u1ee3 627,641,642\/ c\u00f3 142,242<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi l\u1eadp b\u1ea3ng k\u00ea theo d\u00f5i c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 ph\u00e2n b\u1ed5 trong k\u1ef3<\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">7 . Thu\u1ebf \u0111\u1ea7u v\u00e0o: T\u00e0i \u00a0kho\u1ea3n 133<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3; s\u1ed1 d\u01b0 n\u1ee3 cu\u1ed1i k\u1ef3; s\u1ed1 ph\u00e1t sinh trong k\u1ef3\u00a0c\u1ee7a\u00a0TK 133 tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch chi ti\u1ebft v\u00e0 t\u1ed5ng h\u01a1p ph\u1ea3i b\u1eb1ng nhau g\u1ed3m:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0S\u1ed1 d\u01b0 n\u1ee3 \u00a0TK 133 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u00a0TK 133 tr\u00ean s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 133 b\u1eb1ng s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau tr\u00ean t\u1edd khai 01\/GTGT. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eb1ng nhau, ph\u1ea3i ghi r\u00f5 l\u00fd do<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ph\u00e1t sinh h\u00e0ng th\u00e1ng c\u1ee7a TK 133 ph\u1ea3i b\u1eb1ng v\u1edbi s\u1ed1 tr\u00ean ch\u1ec9 ti\u00eau\u00a0[24], ch\u1ec9 ti\u00eau\u00a0[25] tr\u00ean t\u1edd khai 01\/GTGT. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eb1ng nhau, ph\u1ea3i n\u00eau r\u00f5 l\u00fd do .<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u\u00a0\u00fd :<\/span><\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 h\u1ea1ch to\u00e1n\u00a0c\u00f3 kh\u1edbp s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai 01\/GTGT kh\u00f4ng. N\u1ebfu m\u1ea5t m\u00e1t, thi\u1ebfu h\u1ee5t ho\u1eb7c k\u00ea khai sai, thi\u1ebfu&#8230; ph\u1ea3i b\u1ed5 sung,\u00a0\u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ki\u1ec3m tra k\u1ef9 c\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u\u00a0c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng hay kh\u00f4ng. N\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n tr\u00ean 20 tri\u1ec7u th\u00e0nh to\u00e1n ti\u1ec1n m\u1eb7t th\u00ec ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ghi gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 gi\u1ea3m chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Nh\u1eefng th\u00e1ng c\u00f3\u00a0\u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT th\u00ec ph\u1ea3i\u00a0\u0111\u1ed1i chi\u1ebfu TK 133 v\u1edbi t\u1edd khai b\u1ed5 sung. T\u1edd khai b\u1ed5 sung c\u1ea7n ghi r\u00f5 b\u1ed5 sung\u00a0\u0111i\u1ec1u ch\u1ec9nh ho\u00e1\u00a0\u0111\u01a1n n\u00e0o\u00a0\u0111\u1ec3 ti\u1ec7n ki\u1ec3m tra<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; L\u1ecdc nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u,\u00a0ghi ch\u00fa l\u1ea1i thanh to\u00e1n chuy\u1ec3n kho\u1ea3n UNC \u00a0ng\u00e0y th\u00e1ng n\u0103m n\u00e0o<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra ho\u00e1\u00a0\u0111\u01a1n xem c\u00f3 nh\u1eefng ho\u00e1\u00a0\u0111\u01a1n n\u00e0o nghi ng\u1edd sai\u00a0t\u00ean c\u00f4ng ty , \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf&#8230;vi\u1ec7c sai c\u00f3 c\u00f3 l\u00e0m bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng, k\u1eb9p bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u00f9ng h\u00f3a \u0111\u01a1n b\u1ecb sai, sai s\u1ed1 ti\u1ec1n khai b\u00e1o thu\u1ebf hay ti\u1ec1n h\u00e0ng, \u0111\u00e3 l\u00e0m h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh KHBS hay ch\u01b0a<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 n\u1ed9i dung h\u00e0ng h\u00f3a \u0111\u1ea7u v\u00e0o hay chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ( v\u00ed d\u1ee5 : h\u00f3a \u0111\u01a1n metro mua s\u1eafm \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh&#8230;\u00a0n\u1ebfu th\u1ea5y c\u00f3 k\u00ea khai th\u00ec l\u00e0m KHBS \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0 lo\u1ea1i b\u1ecf chi ph\u00ed \u0111\u00f3 tr\u01b0\u1edbc khi l\u00ean b\u00e1o c\u00e1o thu\u1ebf\u00a0TNDN).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 133 kh\u00f4ng c\u00f3. Tr\u01b0\u1eddng h\u1ee3p d\u01b0 c\u00f3 b\u1ea1n ph\u1ea3i xem l\u1ea1i sai s\u00f3t\u00a0\u1edf\u00a0\u0111\u00e2u<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">8 . Thu\u1ebf \u0110\u1ea7u ra:\u00a0T\u00e0i kho\u1ea3n 3331<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3; s\u1ed1 d\u01b0 n\u1ee3 cu\u1ed1i k\u1ef3; s\u1ed1 ph\u00e1t sinh trong k\u1ef3\u00a0c\u1ee7a\u00a0TK 3331 tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch chi ti\u1ebft v\u00e0 t\u1ed5ng h\u01a1p ph\u1ea3i b\u1eb1ng nhau g\u1ed3m:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0S\u1ed1 d\u01b0 n\u1ee3 \u00a0TK 3331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u00a0TK 3331 tr\u00ean s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ph\u00e1t sinh\u00a0t\u00e0i kho\u1ea3n 3331 ph\u1ea3i\u00a0b\u1eb1ng s\u1ed1 thu\u1ebf k\u00ea khai\u00a0tr\u00ean t\u1edd khai 01\/GTGT, ch\u1ec9 ti\u00eau [28]. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eb1ng nhau, ph\u1ea3i ghi r\u00f5 l\u00fd do<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u\u00a0\u00fd :<\/span><\/strong><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111\u00e3 h\u1ea1ch to\u00e1n\u00a0c\u00f3 kh\u1edbp s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111\u00e3 k\u00ea khai thu\u1ebf kh\u00f4ng, c\u00f3 m\u1ea5t m\u00e1t hay thi\u1ebfu h\u1ee5t t\u1edd n\u00e0o hay kh\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra n\u1ed9i dung k\u00ea khai thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n: t\u00ean c\u00f4ng ty, \u0111\u1ecba ch\u1ec9, MST, t\u00ean h\u00e0ng h\u00f3a, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng , \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n\u2026.tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 kh\u1edbp v\u1edbi t\u1edd khai<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 k\u00ea khai b\u1ed5 sung\u00a0\u0111i\u1ec1u ch\u1ec9nh, th\u00ec ghi r\u00f5 l\u00fd do\u00a0\u0111i\u1ec1u ch\u1ec9nh, k\u1eb9p t\u1edd khai\u00a0\u0111i\u1ec1u ch\u1ec9nh v\u1edbi t\u1edd khai l\u1ea7n 1 c\u00f9ng k\u1ef3 v\u00e0\u00a0\u0111\u1ed1i chi\u1ebfu s\u1ed1 h\u1ea1ch to\u00e1n v\u1edbi t\u1edd khai\u00a0\u0111i\u1ec1u ch\u1ec9nh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n BC26 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra \u0111\u00e3 s\u1eed d\u1ee5ng c\u00f3 kh\u1edbp v\u1edbi s\u1ed1 l\u01b0\u1ee3ng tr\u00ean BC26, h\u00f3a \u0111\u01a1n x\u00f3a b\u1ecf c\u00f3 kh\u1edbp, c\u00e1c bi\u00ean b\u1ea3n thu h\u1ed3i, x\u00f3a b\u1ecf xu\u1ea5t thay th\u1ebf c\u00f3 \u0111\u1ea7y \u0111\u1ee7<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng k\u1ef3 c\u00f3 n\u1ed9p b\u00e1o c\u00f3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7 hay kh\u00f4ng, ki\u1ec3m tra c\u00f3 l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c hay kh\u00f4ng? C\u00f3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc 05 ng\u00e0y m\u1edbi s\u1eed d\u1ee5ng hay kh\u00f4ng?<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng c\u00f3 \u0111\u00fang kh\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1\u00a0k\u1ebft chuy\u1ec3n GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng :<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o t\u1edd khai m\u1eabu 01\/GTGT\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu tr\u00ean t\u1edd khai c\u00f2n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p chuy\u1ec3n k\u1ef3 sau, th\u00ec k\u1ebft chuy\u1ec3n b\u1eb1ng s\u1ed1 thu\u1ebf\u00a0\u0111\u1ea7u ra trong k\u1ef3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu tr\u00ean t\u1edd khai c\u00f2n s\u1ed1 thu\u1ebf ph\u1ea3i n\u00f4p, th\u00ec k\u1ebft chuy\u1ec3n b\u1eb1ng s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 n\u00e0y\u00a0tr\u00ean t\u1edd khai<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea1ch to\u00e1n:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3331\/ C\u00f3 TK 133<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n 3331 c\u00f3 th\u1ec3 c\u00f3 d\u01b0 n\u1ee3, ho\u1eb7c d\u01b0 c\u00f3<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">9. H\u00e0ng t\u1ed3n kho:<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3; s\u1ed1 d\u01b0 n\u1ee3 cu\u1ed1i k\u1ef3; s\u1ed1 ph\u00e1t sinh trong k\u1ef3\u00a0c\u1ee7a\u00a0TK 152,155,156 tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch chi ti\u1ebft v\u00e0 t\u1ed5ng h\u01a1p ph\u1ea3i b\u1eb1ng nhau g\u1ed3m:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0S\u1ed1 d\u01b0 n\u1ee3 \u00a0TK 152,155,156 \u00a0tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u00a0TK 152,155,156 tr\u00ean s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ph\u00e1t sinh\u00a0t\u00e0i kho\u1ea3n 152,155,156 ph\u1ea3i\u00a0b\u1eb1ng nh\u1eadp xu\u1ea5t tr\u00ean s\u1ed5 kho. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch ph\u1ea3i\u00a0\u0111\u01b0\u1ee3c ghi r\u00f5 l\u00fd do nh\u01b0 : H\u00e0ng b\u00e1n th\u1eb3ng kh\u00f4ng nh\u1eadp kho, h\u00e0ng\u00a0\u0111\u1ea1i l\u00fd, h\u00e0ng g\u1eedi b\u00e1n &#8230;<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u\u00a0\u00fd :<\/span><\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ki\u1ec3m tra c\u00e1c h\u00f3a \u0111\u01a1n v\u1ec1 h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o h\u00f3a \u0111\u01a1n c\u00f3 l\u1eadp \u0111\u1ea7y \u0111\u1ee7 phi\u1ebfu nh\u1eadp kho v\u1edbi t\u00ean h\u00e0ng\u00a0s\u1ed1 l\u01b0\u1ee3ng, th\u00e0nh ti\u1ec1n kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n kh\u00f4ng. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p theo d\u00f5i m\u00e3 h\u00e0ng theo b\u1ea3ng m\u00e3 h\u00e0ng c\u1ee7a c\u00f4ng ty, ph\u1ea3i m\u1edf m\u00e3 h\u00e0ng ngay t\u1eeb khi nh\u1eadp h\u00e0ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Ki\u1ec3m tra phi\u1ebfu nh\u1eadp kho, xu\u1ea5t kho\u00a0\u0111\u1ea7y \u0111\u1ee7 ch\u1eef\u00a0k\u00fd \u00a0gi\u1eefa ng\u01b0\u1eddi giao ng\u01b0\u1eddi nh\u1eadn hay kh\u00f4ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> L\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n h\u00e0ng th\u00e1ng, c\u00f3 s\u1ed5 th\u1ebb kho chi ti\u1ebft cho c\u00e1c\u00a0m\u1eb7t h\u00e0ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> H\u00e0ng h\u00f3a c\u00f3 b\u1ecb \u00e2m kho hay kh\u00f4ng, c\u00f3 xu\u1ea5t nh\u1ea7m ho\u1eb7c xu\u1ea5t nh\u1eefng m\u0103t h\u00e0ng kh\u00f4ng c\u00f3 trong kho kh\u00f4ng d\u1eabn t\u1edbi h\u00e0ng b\u1ecb\u00a0\u00e2m kh\u00f4ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho, v\u00e0\u00a0\u0111\u01b0\u1ee3c ghi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 t\u1ea1i Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem c\u00f3 ph\u1ea3i t\u00ednh d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho kh\u00f4ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i ki\u1ec3m k\u00ea h\u00e0ng v\u00e0\u00a0\u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u kh\u00f4ng ph\u00f9 h\u1ee3p ph\u1ea3i c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">10. C\u00f4ng \u00a0n\u1ee3 :\u00a0T\u00e0i kho\u1ea3 331 v\u00e0 131<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3; s\u1ed1 d\u01b0 n\u1ee3 cu\u1ed1i k\u1ef3; s\u1ed1 ph\u00e1t sinh trong k\u1ef3\u00a0c\u1ee7a\u00a0TK 131, TK 331 tr\u00ean c\u00e1c s\u1ed5 s\u00e1ch chi ti\u1ebft v\u00e0 t\u1ed5ng h\u01a1p ph\u1ea3i b\u1eb1ng nhau g\u1ed3m:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0S\u1ed1 d\u01b0 n\u1ee3 TK 131, TK 331 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 d\u01b0 n\u1ee3 TK 131, TK 3311 tr\u00ean s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ph\u00e1t sinh, s\u1ed1 d\u01b0\u00a0TK 131, TK 331 ph\u1ea3i b\u1eb1ng v\u1edbi s\u1ed5 chi ti\u1ebft theo d\u00f5i c\u00f4ng n\u1ee3 t\u1ed5ng h\u1ee3p trong k\u1ef3<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u\u00a0\u00fd :<\/span><\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 l\u00e0 t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh, c\u00f3 th\u1ec3 v\u1eeba d\u01b0 n\u01a1, v\u1eeba d\u01b0 c\u00f3<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng n\u1ee3 ph\u1ea3i theo d\u00f5i chi ti\u1ebft theo t\u1eebng kh\u00e1ch h\u00e0ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i k\u1ef3 ph\u1ea3i ch\u1ed1t v\u00e0\u00a0\u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; TK 131 ph\u1ea3i thu kh\u00e1ch h\u00e0ng:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 131 s\u1ed1 d\u01b0 N\u1ee2 khi kh\u00e1ch h\u00e0ng mua ti\u1ec1n nh\u01b0ng ch\u01b0a thanh to\u00e1n : D\u01b0 N\u1ee3 131 = MS 131 tr\u00ean BC\u0110KT thu\u1ed9c kho\u1ea3n ph\u1ea3i thu<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 131 s\u1ed1 d\u01b0 C\u00d3 khi kh\u00e1ch h\u00e0ng \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng cho doanh nghi\u1ec7p, nh\u01b0ng\u00a0ch\u01b0a l\u1ea5y h\u00e0ng n\u00ean \u0111\u1ec3 treo b\u00ean C\u00f3 = MS 313 tr\u00ean BC\u0110KT thu\u1ed9c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; TK 331 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 331 s\u1ed1 d\u01b0 N\u1ee2 khi m\u00ecnh \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n mua h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n : D\u01b0 N\u1ee3 131 = MS 132 tr\u00ean BC\u0110KT tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n thu\u1ed9c kho\u1ea3n ph\u1ea3i thu<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 331 s\u1ed1 d\u01b0 C\u00d3 m\u00ecnh \u0111i mua h\u00e0ng n\u1ee3 b\u00ean b\u00e1n treo b\u00ean C\u00f3 = MS 312 tr\u00ean BC\u0110KT thu\u1ed9c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 khi ph\u00e1t sinh v\u1eeba l\u00e0 ng\u01b0\u1eddi mua h\u00e0ng \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a tr\u00ean c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng, n\u1ebfu c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u00e0 \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3\u00a0c\u1ee7a hai b\u00ean<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ee7 t\u1ee5c c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 gi\u1eefa hai \u0111\u1ed1i t\u01b0\u1ee3ng v\u1eeba l\u00e0 ng\u01b0\u1eddi mua \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 ng\u01b0\u1eddi b\u00e1n<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> + B\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> + Bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 v\u1edbi nhau<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> + Ho\u1ea1ch to\u00e1n: N\u1ee3 331\/ c\u00f3 TK 131 \u0111\u1ec3 c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi thanh tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p th\u01b0\u1eddng c\u00e1n b\u1ed9 thu\u1ebf th\u01b0\u1eddng hay ch\u00fa \u00fd B\u00ean C\u00f3 TK 131 v\u00e0 B\u00ean C\u00f3 TK 331:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ B\u00ean C\u00f3 TK 131 ph\u1ea3i xem t\u1ea1i sao ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu l\u00e0 c\u00f4ng ty x\u00e2y d\u1ef1ng: \u0111\u00e3 nghi\u1ec7m thu giai \u0111o\u1ea1n v\u00e0 kh\u00e1ch \u0111\u00e3 thanh to\u00e1n nh\u01b0ng doanh nghi\u1ec7p v\u1eabn ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n, s\u1ebd b\u1ecb truy thu thu\u1ebf t\u1eeb\u00a0th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu \u0111\u1ec3 t\u00ednh doanh thu v\u00e0 thu\u1ebf GTGT,<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu l\u00e0 doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 th\u00ec c\u00f3 th\u1ec3 b\u00e1n h\u00e0ng m\u00e0 ch\u01b0a xu\u1ea5t ho\u00e1\u00a0\u0111\u01a1n, ho\u1eb7c kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y ho\u00e1\u00a0\u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n xu\u1ea5t ho\u00e1\u00a0\u0111\u01a1n cho nh\u1eefng kho\u1ea3n d\u01b0 c\u00f3 tr\u00ean,\u00a0\u0111\u1ec3 c\u00f2n\u00a0\u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ B\u00ean C\u00f3 TK 331:Xem l\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00e1c nh\u00e0 cung c\u1ea5p\u00a0\u0111\u00e3 t\u1edbi h\u1ea1n thanh to\u00e1n ch\u01b0a. N\u1ebfu ho\u00e1 \u0111\u01a1n tr\u00ean 20 tr\u00a0ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean\u00a0\u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed5\u00a0\u0111i\u1ec3m c\u1ea7n l\u01b0u\u00a0\u00fd tr\u01b0\u1edbc khi kho\u00e1 s\u1ed5\u00a0\u0111\u1ec3 l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u01a1\u0301ng d\u00e2\u0303n ca\u0301ch ki\u00ea\u0309m tra s\u00f4\u0309 sa\u0301ch k\u00ea\u0301 toa\u0301n, ba\u0301o ca\u0301o tr\u01b0\u01a1\u0301c khi l\u00e2\u0323p BCTC chi ti\u00ea\u0301t t\u01b0\u0300ng loa\u0323i s\u00f4\u0309, t\u01b0\u0300ng ta\u0300i khoa\u0309n, \u0111\u00e2y la\u0300 kinh nghi\u00ea\u0323m th\u01b0\u0323c t\u00ea\u0301 \u0111\u00e3 \u0111\u01b0\u1ee3c Centax t\u1ed5ng h\u1ee3p \u0111\u00fac k\u1ebft l\u1ea1i, m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i &#8230;<\/p>\n","protected":false},"author":7,"featured_media":13483,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1692,1693],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13408"}],"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=13408"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13408\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13483"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13408"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}