{"id":15235,"date":"2015-10-17T05:08:47","date_gmt":"2015-10-17T05:08:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15235"},"modified":"2015-10-17T09:46:54","modified_gmt":"2015-10-17T09:46:54","slug":"kinh-nghiem-lam-ke-toan-xay-dung-xay-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15235","title":{"rendered":"Kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp"},"content":{"rendered":"<dl id=\"attachment_15409\" class=\"wp-caption alignright\" style=\"width: 187px;\">\n<dt class=\"wp-caption-dt\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\" wp-image-15409\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Kinh-nghi\u1ec7m-l\u00e0m-k\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-x\u00e2y-l\u1eafp-\u1ea3nh-ch\u00ednh-300x200.jpg\" alt=\"workers_on_yellow.jpg\" width=\"177\" height=\"119\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Kinh-nghi\u1ec7m-l\u00e0m-k\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-x\u00e2y-l\u1eafp-\u1ea3nh-ch\u00ednh-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Kinh-nghi\u1ec7m-l\u00e0m-k\u1ebf-to\u00e1n-x\u00e2y-d\u1ef1ng-x\u00e2y-l\u1eafp-\u1ea3nh-ch\u00ednh.jpg 500w\" sizes=\"(max-width: 177px) 100vw, 177px\" \/><\/span><\/dt>\n<dd class=\"wp-caption-dd\"><\/dd>\n<\/dl>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">L\u0129nh v\u1ef1c k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng lu\u00f4n l\u00e0m cho k\u1ebf to\u00e1n \u0111au \u0111\u1ea7u. Gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng t\u1ef1 tin h\u01a1n trong c\u00f4ng vi\u1ec7c, <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft\u00a0<strong>Kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp<\/strong><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">D\u1ef1a v\u00e0o d\u1ef1 to\u00e1n c\u1ee7a\u00a0B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt li\u1ec7u\u00a0c\u1ee7a\u00a0c\u00f4ng tr\u00ecnh v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi\u00a0B\u1ea3ng nh\u1eadp xu\u1ea5t t\u1ed3n kho\u00a0xem c\u00f2n thi\u1ebfu v\u1eadt t\u01b0 n\u00e0o r\u1ed3i in ra tr\u00ecnh s\u1ebfp, cai c\u00f4ng tr\u00ecnh, c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd theo d\u00f5i c\u00f4ng tr\u00ecnh ho\u1eb7c b\u1ea1n s\u1ebd theo d\u00f5i li\u00ean h\u1ec7 \u0111i l\u1ea5y h\u00f3a \u0111\u01a1n v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o cho \u0111\u1ee7 nh\u01b0 theo b\u1ea3ng d\u1ef1 to\u00e1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ph\u1ea3i l\u1ea5y v\u1ec1 \u0111\u01b0\u1ee3c tr\u01b0\u1edbc ng\u00e0y\u00a0nghi\u1ec7m thu c\u00f4ng tr\u00ecnh, gi\u00e1 mua v\u00e0o c\u1ee7a v\u1eadt t\u01b0 th\u1ea5p h\u01a1n ho\u1eb7c b\u1eb1ng gi\u00e1 tr\u00ean d\u1ef1 to\u00e1n c\u1ee7a B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt li\u1ec7u\u00a0n\u1ebfu cao h\u01a1n th\u00ec c\u0169ng ch\u00eanh l\u1ec7ch ch\u00fat \u00edt n\u1ebfu ko s\u1ebd b\u1ecb b\u00f3c ra khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <strong>\u00a0B\u1ea2NG T\u1ed4NG H\u1ee2P V\u1eacT LI\u1ec6U<\/strong><\/span><\/p>\n<table style=\"border-color: #ff0000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 10pt;\">STT<\/span><\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 10pt;\">M\u00e3 VT<\/span><\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 10pt;\">T\u00ean v\u1eadt t\u01b0<\/span><\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 10pt;\">\u0110\u01a1n v\u1ecb<\/span><\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 10pt;\">Hao ph\u00ed<\/span><\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"82\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 10pt;\">Gi\u00e1 g\u1ed1c(\u0110)<\/span><\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 10pt;\">Gi\u00e1 trung b\u00ecnh (\u0110)<\/span><\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 10pt;\">Ch\u00eanh l\u1ec7ch<\/span><\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 10pt;\">Th\u00e0nh ti\u1ec1n<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">1<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">00058<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u0110\u00e1 1*2<\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">M3<\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">10,9591<\/span><\/td>\n<td width=\"82\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">108,154<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">108,154<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">2<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">00896<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u0110inh c\u00e1c lo\u1ea1i<\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Kg<\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">7,2360<\/span><\/td>\n<td width=\"82\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">9,391<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">9,391<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">3<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">25048<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">C\u00e1t v\u00e0ng<\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">M3<\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">6,0639<\/span><\/td>\n<td width=\"82\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">70,421<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">70,421<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">4<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">19000<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">G\u1ed7<\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">M3<\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">0,1800<\/span><\/td>\n<td width=\"82\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">1,435,419<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">1,435,419<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">5<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">00100<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">N\u01b0\u1edbc<\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">L\u00edt<\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">2,275,500<\/span><\/td>\n<td width=\"82\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">4<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">4<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">6<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">11067<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Xi m\u0103ng PC30<\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Kg<\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">3,456,300<\/span><\/td>\n<td width=\"82\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">735<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">735<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">7<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">09066<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">V\u1eadt li\u1ec7u kh\u00e1c<\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">%<\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"82\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"114\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">C\u1ed9ng v\u1eadt li\u1ec7u:<\/span><\/td>\n<td width=\"48\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"80\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"82\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"84\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<td width=\"60\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. H\u1ea1ch to\u00e1n chi ph\u00ed cho c\u00f4ng tr\u00ecnh<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.1.\u00a0 Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ea1ch to\u00e1n nh\u1eadp, xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Qua kho:\u00a0Nguy\u00ean v\u1eadt li\u1ec7u mua v\u00e0o: xi m\u0103ng, s\u1eaft th\u00e9p,\u2026<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1eadp h\u1ee3p l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ghim l\u1ea1i theo d\u00f5i:<\/span>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu nh\u1eadp kho<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00f3a \u0111\u01a1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu giao h\u00e0ng ho\u1eb7c phi\u1ebfu xu\u1ea5t kho c\u1ee7a b\u00ean b\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ee3p \u0111\u1ed3ng v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng ph\u00f4 t\u00f4 n\u1ebfu c\u00f3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu chi n\u1ebfu thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c phi\u1ebfu k\u1ebf to\u00e1n n\u1ebfu mua n\u1ee3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u1ee6y nhi\u1ec7m chi v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ea1ch to\u00e1n nh\u1eadp, xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u:<\/span>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Mua nguy\u00ean v\u1eadt li\u1ec7u: N\u1ee3 TK 152,1331 \/ C\u00f3 TK 111,112,331<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u cho c\u00f4ng tr\u00ecnh: N\u1ee3 TK 621 \/ C\u00f3 TK 152<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ch\u1ee9ng t\u1eeb: Phi\u1ebfu xu\u1ea5t kho + Phi\u1ebfu y\u00eau c\u1ea7u v\u1eadt t\u01b0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n: N\u1ee3 TK 154 \/ C\u00f3 TK 621<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <strong>\u00a0PHI\u1ebeU Y\u00caU C\u1ea6U V\u1eacT T\u01af<\/strong><\/span><\/p>\n<table style=\"border-color: #ff0000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"43\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\"><strong>STT<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"252\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\"><strong>Nguy\u00ean v\u1eadt li\u1ec7u<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"90\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\"><strong>T\u00e0i kho\u1ea3n chi ph\u00ed<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"87\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\"><strong>\u0110\u01a1n v\u1ecb t\u00ednh<\/strong><\/span><\/td>\n<td style=\"text-align: center;\" width=\"118\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\"><strong>S\u1ed1 l\u01b0\u1ee3ng y\u00eau c\u1ea7u<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"43\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">1<\/span><\/td>\n<td width=\"252\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">G\u1ed7 t\u1ea5m Li\u1ec5u<\/span><\/td>\n<td width=\"90\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">621<\/span><\/td>\n<td width=\"87\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">M3<\/span><\/td>\n<td width=\"118\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">0,75<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"43\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">2<\/span><\/td>\n<td width=\"252\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">G\u1ed7 t\u1ea5m B\u1ea1ch \u0111\u00e0n 1.2 * 1.2<\/span><\/td>\n<td width=\"90\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">621<\/span><\/td>\n<td width=\"87\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Chi\u1ebfc<\/span><\/td>\n<td width=\"118\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">150,00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"43\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">3<\/span><\/td>\n<td width=\"252\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">G\u1ed7 t\u1ea5m H\u1ed3 \u0111\u00e0o 1000 mm<\/span><\/td>\n<td width=\"90\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">621<\/span><\/td>\n<td width=\"87\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">M<\/span><\/td>\n<td width=\"118\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">80,00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"43\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">4<\/span><\/td>\n<td width=\"252\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">S\u01a1n t\u1ed5ng h\u1ee3p MLP<\/span><\/td>\n<td width=\"90\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">621<\/span><\/td>\n<td width=\"87\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">L\u00edt<\/span><\/td>\n<td width=\"118\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">20,00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"43\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">5<\/span><\/td>\n<td width=\"252\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">S\u01a1n tr\u00e1ng \u0111en<\/span><\/td>\n<td width=\"90\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">621<\/span><\/td>\n<td width=\"87\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">L\u00edt<\/span><\/td>\n<td width=\"118\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">30,00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"43\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">6<\/span><\/td>\n<td width=\"252\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u0110inh v\u00edt 6 mm<\/span><\/td>\n<td width=\"90\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">621<\/span><\/td>\n<td width=\"87\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Kg<\/span><\/td>\n<td width=\"118\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">23,00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"43\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">7<\/span><\/td>\n<td width=\"252\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">\u0110inh v\u00edt 13 mm<\/span><\/td>\n<td width=\"90\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">621<\/span><\/td>\n<td width=\"87\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Kg<\/span><\/td>\n<td width=\"118\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">11,50<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Xu\u1ea5t th\u1eb3ng xu\u1ed1ng c\u00f4ng tr\u00ecnh kh\u00f4ng qua kho:\u00a0Nguy\u00ean v\u1eadt li\u1ec7u c\u00e1t, \u0111\u00e1, s\u1ecfi,\u2026<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1eadp h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan ghim l\u1ea1i th\u00e0nh b\u1ed9 theo d\u00f5i:<\/span>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00f3a \u0111\u01a1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu giao h\u00e0ng ho\u1eb7c phi\u1ebfu xu\u1ea5t kho c\u1ee7a b\u00ean b\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ee3p \u0111\u1ed3ng v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng ph\u00f4 t\u00f4 n\u1ebfu c\u00f3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu chi n\u1ebfu thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c phi\u1ebfu k\u1ebf to\u00e1n n\u1ebfu mua n\u1ee3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u1ee6y nhi\u1ec7m chi v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng kh\u00e1c<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #ff0000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ea1ch to\u00e1n<\/span><\/strong><\/span>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Xu\u1ea5t th\u1eb3ng nguy\u00ean v\u1eadt li\u1ec7u cho c\u00f4ng tr\u00ecnh: N\u1ee3 TK 621,1331\u00a0\/ C\u00f3 TK 111,112,331<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n: N\u1ee3 TK 154 \/ C\u00f3 TK 621<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>T\u1ea1o m\u00e3 t\u1eebng c\u00f4ng tr\u00ecnh:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u c\u00f4ng tr\u00ecnh \u0111ang theo d\u00f5i t\u00ednh gi\u00e1 th\u00e0nh, c\u0103n c\u1ee9 phi\u1ebfu y\u00eau c\u1ea7u l\u00e0m phi\u1ebfu xu\u1ea5t kho cho c\u00f4ng tr\u00ecnh, m\u1ed7i c\u00f4ng tr\u00ecnh l\u00e0 m\u1ed9t m\u00e3 15401, 15402, 15403,\u2026 \u0111\u1ec3 theo d\u00f5i gi\u00e1 th\u00e0nh ri\u00eang cho t\u1eebng c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi xu\u1ea5t v\u1eadt t\u01b0, b\u1ea1n s\u1ebd ph\u1ea3i xu\u1ea5t chi ti\u1ebft cho c\u00f4ng tr\u00ecnh, \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o c\u00f4ng tr\u00ecnh \u0111\u00f3 \u0111\u1ec3 theo d\u00f5i t\u00ednh gi\u00e1 th\u00e0nh cho t\u1eebng c\u00f4ng tr\u00ecnh : 15401, 15402, 15403,\u2026b\u1ea1n d\u1ef1a v\u00e0o\u00a0B\u1ea3ng ph\u00e2n t\u00edch v\u1eadt t\u01b0\u00a0r\u1ed3i xu\u1ea5t v\u1eadt t\u01b0 cho c\u00f4ng tr\u00ecnh thi c\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Cu\u1ed1i k\u1ef3:\u00a0<\/strong>K\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 154 chi ti\u1ebft cho c\u00e1c c\u00f4ng tr\u00ecnh: 15401, 15402, 15403,\u2026<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> N\u1ee3 TK 154 \/ C\u00f3 TK 621<\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><em><strong>Ch\u00fa \u00fd:<\/strong> V\u1eadt t\u01b0 trong d\u1ef1 to\u00e1n v\u1edbi th\u1ef1c t\u1ebf thi c\u00f4ng c\u00f3 th\u1ec3 xu\u1ea5t ch\u00eanh l\u1ec7ch so v\u1edbi d\u1ef1 to\u00e1n c\u00f3 th\u1ec3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n m\u1ed9t ch\u00fat c\u00e0ng t\u1ed1t v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng th\u1ec3\u00a0 kh\u1edbp 100% v\u1edbi d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c m\u00e0 s\u1ebd c\u00f3 hao h\u1ee5t nh\u01b0 ng\u01b0\u1eddi th\u1ee3 l\u00e0m h\u01b0 ho\u1eb7c k\u1ef9 thu\u1eadt tay ngh\u1ec1 y\u1ebfu k\u00e9m g\u00e2y l\u00e3ng ph\u00ed khi thi c\u00f4ng, \u0111\u1eebng \u0111\u1ec3 ch\u00eanh l\u1ec7ch nhi\u1ec1u qu\u00e1 l\u00e0 \u0111\u01b0\u1ee3c n\u1ebfu ch\u00eanh l\u1ec7ch qu\u00e1 cao c\u01a1 quan thu\u1ebf s\u1ebd xu\u1ea5t to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y, k\u1ec3 c\u1ea3 chi ph\u00ed nh\u00e2n c\u00f4ng c\u0169ng v\u1eady n\u1ebfu l\u1edbn h\u01a1n \u0111\u1ec1u b\u1ecb xu\u1ea5t to\u00e1n ra.<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu v\u1eadt li\u1ec7u \u0111\u01b0a v\u00e0o th\u1ea5p h\u01a1n l\u00e0 do k\u1ef9 thu\u1eadt tay ngh\u1ec1 th\u1ee3 x\u00e2y t\u1ed1t gi\u1ea3m chi ph\u00ed \u0111\u1ea7u v\u00e0o =&gt; gi\u1ea3m gi\u00e1 th\u00e0nh =&gt; gi\u1ea3m gi\u00e1 v\u1ed1n =&gt; L\u00e3i khi quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng sao c\u1ea3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u01b0ng n\u1ebfu xu\u1ea5t v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o cao h\u01a1n d\u1ef1 to\u00e1n th\u00ec n\u1ebfu l\u00e0m theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec:<\/span><\/li>\n<li><span style=\"color: #ff0000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1ed9t l\u00e0:<\/span><\/strong><\/span>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u khi quy\u1ebft to\u00e1n thu\u1ebf\u00a0TNDN cu\u1ed1i n\u0103m ph\u1ea7n chi ph\u00ed n\u00e0y ra, \u1edf t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u00f3 n\u1eb1m \u1edf m\u1ee5c\u00a0B4\u00a0c\u1ee7a t\u1eddi khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x thu\u1ebf su\u1ea5t (20%, 22%)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng) \/ C\u00f3 TK 621 &#8211; Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #ff0000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Hai l\u00e0:<\/span><\/strong><\/span>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">V\u1eabn t\u1eadp h\u1ee3p v\u00e0o 154 \u0111\u1ec3 theo d\u00f5i v\u00e0 sau n\u00e0y khi c\u00f4ng tr\u00ecnh k\u1ebft th\u00fac l\u00fac k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n s\u1ebd ghi:<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 154 \/ C\u00f3 TK 621<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 632 \/ C\u00f3 TK 154 = V\u1eadt li\u1ec7u d\u1ef1 to\u00e1n + ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf\u00a0TNDN\u00a0\u00a0ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, \u1edf t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u00f3 n\u1eb1m \u1edf m\u1ee5c\u00a0B4 = TK 632\u00a0ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n\u00a0\u00a0c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf\u00a0x thu\u1ebf su\u1ea5t (20%, 22%)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>V\u1edbi v\u1eadt li\u1ec7u ph\u1ea3i c\u00f3 \u0111\u1ee7<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu nh\u1eadp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu xu\u1ea5t, phi\u1ebfu y\u00eau c\u1ea7u \u0111i k\u00e8m n\u1ebfu c\u00f3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Xu\u1ea5t Nh\u1eadp T\u1ed3n t\u1ed5ng h\u1ee3p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1ebb Kho chi ti\u1ebft<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ea3ng t\u00ednh Gi\u00e1 th\u00e0nh (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.2.\u00a0 Chi ph\u00ed nh\u00e2n c\u00f4ng c\u00f4ng tr\u00ecnh<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong>2.2.1.\u00a0 Chi ph\u00ed nh\u00e2n c\u00f4ng ch\u00ednh<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng b\u1ecb xu\u1ea5t to\u00e1n khi t\u00ednh thu\u1ebf TNDN b\u1ea1n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ea3ng ch\u1ea5m c\u00f4ng h\u00e0ng th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ea3ng l\u01b0\u01a1ng \u0111i k\u00e8m b\u1ea3ng ch\u1ea5m c\u00f4ng th\u00e1ng \u0111\u00f3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1m \u1ee9ng, th\u01b0\u1edfng, t\u0103ng ca th\u00eam gi\u1edd n\u1ebfu c\u00f3 &#8230;.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">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 =&gt; T\u1ea5t c\u1ea3 c\u00f3 k\u00fd t\u00e1 \u0111\u1ea7y \u0111\u1ee7 =&gt; Thi\u1ebfu 1 trong c\u00e1c c\u00e1i tr\u00ean c\u01a1 quan thu\u1ebf s\u1ebd lo\u1ea1i tr\u1eeb ra v\u00ec cho r\u1eb1ng b\u1ea1n \u0111ang \u0111\u01b0a chi ph\u00ed kh\u1ed1ng v\u00e0o v\u00e0 b\u1ecb xu\u1ea5t to\u00e1n khi quy\u1ebft to\u00e1n thu\u1ebf TN.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #ff0000;\"><strong>H\u1ea1ch to\u00e1n:<\/strong><\/span>\u00a0N\u1ee3 TK 622, 627\/ C\u00f3 TK 334 Chi tr\u1ea3:\u00a0N\u1ee3 TK 334\/ C\u00f3 TK 111,112<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Cu\u1ed1i k\u1ef3:\u00a0k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 154 chi ti\u1ebft cho c\u00e1c c\u00f4ng tr\u00ecnh 15401, 15402, 15403,\u2026<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> N\u1ee3 TK 154\/ C\u00f3 TK 622\u00a0.<\/span><\/p>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><em><strong>Ch\u00fa \u00fd:<\/strong> Chi ph\u00ed nh\u00e2n c\u00f4ng \u00a0trong d\u1ef1 to\u00e1n v\u1edbi th\u1ef1c t\u1ebf thi c\u00f4ng c\u00f3 th\u1ec3 xu\u1ea5t ch\u00eanh l\u1ec7ch so v\u1edbi d\u1ef1 to\u00e1n c\u00f3 th\u1ec3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n m\u1ed9t ch\u00fat c\u00e0ng t\u1ed1t v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng th\u1ec3\u00a0 kh\u1edbp 100% \u0111\u1eebng \u0111\u1ec3 ch\u00eanh l\u1ec7ch nhi\u1ec1u qu\u00e1 l\u00e0 \u0111\u01b0\u1ee3c n\u1ebfu ch\u00eanh l\u1ec7ch qu\u00e1 cao c\u01a1 quan thu\u1ebf s\u1ebd xu\u1ea5t to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y.<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu chi ph\u00ed nh\u00e2n c\u00f4ng \u0111\u01b0a v\u00e0o gi\u1ea3m chi ph\u00ed =&gt; gi\u1ea3m gi\u00e1 th\u00e0nh =&gt; gi\u1ea3m gi\u00e1 v\u1ed1n =&gt; L\u00e3i khi quy\u1ebft to\u00e1n thu\u1ebf ko sao c\u1ea3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u01b0ng n\u1ebfu chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0o cao h\u01a1n d\u1ef1 to\u00e1n th\u00ec n\u1ebfu l\u00e0m theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec:<\/span><\/li>\n<li><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong>M\u1ed9t l\u00e0:<\/strong><\/span>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u khi quy\u1ebft to\u00e1n thu\u1ebf\u00a0TNDN cu\u1ed1i n\u0103m ph\u1ea7n chi ph\u00ed n\u00e0y ra, \u1edf t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u00f3 n\u1eb1m \u1edf m\u1ee5c\u00a0B4\u00a0c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf\u00a0x thu\u1ebf su\u1ea5t (20%, 22%)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)\/ C\u00f3 TK 622 &#8211; Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong>Hai l\u00e0:<\/strong><\/span>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">V\u1eabn t\u1eadp h\u1ee3p v\u00e0o 154 \u0111\u1ec3 theo d\u00f5i v\u00e0 sau n\u00e0y khi c\u00f4ng tr\u00ecnh k\u00eat th\u00fac l\u00fac k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 154\/ C\u00f3 TK 622<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 632\/ C\u00f3 TK 154 = V\u1eadt li\u1ec7u d\u1ef1 to\u00e1n + ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong>2.2.2.\u00a0 Chi ph\u00ed nh\u00e2n c\u00f4ng th\u1eddi v\u1ee5:<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Lao \u0111\u1ed9ng th\u1eddi v\u1ee5 &lt; 3 th\u00e1ng\u00a0th\u00ec b\u1ea1n kh\u00f4ng ph\u1ea3i \u0111\u00f3ng B\u1ea2O HI\u1ec2M cho h\u1ecd nh\u01b0ng l\u1ea1i ph\u00e1t sinh thu\u1ebf TNCN, n\u1ebfu c\u00f3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec\u00a0ph\u1ea3i kh\u1ea5u tr\u1eeb 10%\u00a0(d\u00f9 c\u00f3 MST hay kh\u00f4ng) <strong>(<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">th\u00f4ng t\u01b0 111\/2014\/TT-BTC<\/a><\/strong>), tr\u00ean h\u1ee3p \u0111\u1ed3ng b\u1ea1n ph\u1ea3i ghi r\u00f5 l\u00e0 trong l\u01b0\u01a1ng \u0111\u00e3 bao g\u1ed3m ph\u1ee5 c\u1ea5p theo l\u01b0\u01a1ng v\u00e0 BHXH, BHYT , BHTN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3\u00a0kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb 10%\u00a0t\u1ea1i ngu\u1ed3n b\u1ea1n ph\u1ea3i\u00a0b\u1ea3n cam k\u1ebft m\u1eabu s\u1ed1 23\/BCK-TNCN\u00a0(l\u00e0m khi k\u00fd h\u1ee3p \u0111\u1ed3ng, \u0111\u1eebng \u0111\u1ec3 cu\u1ed1i n\u0103m quy\u1ebft to\u00e1n m\u1edbi l\u00e0m) cam k\u1ebft 1 n\u0103m ko qu\u00e1 108 tri\u1ec7u = 12 th\u00e1ng x 9 tri\u1ec7u\/th\u00e1ng kh\u1ea5u tr\u1eeb b\u1ea3n th\u00e2n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; color: #ff0000;\"><strong>Ch\u00fa \u00fd:<\/strong>\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n l\u00e0m b\u1ea3n cam k\u1ebft 23 ph\u1ea3i\u00a0l\u00e0 ng\u01b0\u1eddi c\u00f3 MST.\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gia c\u1ea3nh b\u00ecnh th\u01b0\u1eddng:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf : 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, 108 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #ff0000;\">L\u01b0u \u00fd:<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i k\u00fd H\u0110L\u0110 ph\u1ea3i d\u01b0\u1edbi 3 th\u00e1ng th\u00ec kh\u00f4ng ph\u1ea3i tham gia BHXH, BHYT, BHTN.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i t\u1ed1i \u0111a ch\u1ec9 \u0111\u01b0\u1ee3c k\u00fd H\u0110L\u0110 2 l\u1ea7n\/1n\u0103m. (M\u1ed7i l\u1ea7n k\u00fd ph\u1ea3i c\u00e1ch qu\u00e3ng v\u1ec1 th\u1eddi gian.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi k\u00fd H\u0110L\u0110 trong H\u0110L\u0110 ph\u1ea3i n\u00eau r\u00f5 thu nh\u1eadp h\u00e0ng th\u00e1ng bao\u00a0 nhi\u00eau ti\u1ec1n tr\u00ean 1 th\u00e1ng ho\u1eb7c bao nhi\u00eau ti\u1ec1n tr\u00ean 1 ng\u00e0y c\u00f4ng (ch\u00fa \u00fd: c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u01b0\u1ee3c tr\u1ea3 tr\u1ef1c ti\u1ebfp v\u00e0o l\u01b0\u01a1ng BHXH tr\u1ea3 tr\u1ef1c ti\u1ebfp v\u00e0o l\u01b0\u01a1ng).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u1ea3i l\u00e0m b\u1ea3n cam k\u1ebft thu nh\u1eadp kh\u00f4ng qu\u00e1 = 9 x 12 th\u00e1ng = 108 tr\/n\u0103m. (Theo <a href=\"https:\/\/centax.dsoftware.vn\/mau-cam-ket-so-23ck-tncn\/\" target=\"_blank\">m\u1eabu s\u1ed1 23<\/a> c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">TT s\u1ed1 156<\/a>).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu c\u00f3 nhi\u1ec1u nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i c\u00f3 th\u1ec3 l\u1eadp danh s\u00e1ch \u1ee7y quy\u1ec1n cho t\u1ed5 tr\u01b0\u1edfng t\u1ed5 nh\u00e2n c\u00f4ng thay thay m\u1eb7t cho t\u1ed5 k\u00fd H\u0110L\u0110 (trong danh s\u00e1ch \u1ee7y quy\u1ec1n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u1ee7y quy\u1ec1n).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Trong nh\u1eadn b\u1ea3ng l\u01b0\u01a1ng, nh\u1eadn c\u00e1c kho\u1ea3n t\u0103ng ca, l\u00e0m th\u00eam gi\u1edd (nh\u1ea5t nh\u1ea5t ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng gi\u1ed1ng nhau).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 tr\u00ean ph\u1ea3i bao g\u1ed3m 1 CMND photo c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng (c\u00f3 c\u00f4ng ch\u1ee9ng c\u00e0ng ch\u1eb7t ch\u1ebd).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.3.\u00a0 Chi chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ea1ch to\u00e1n ph\u00e1t sinh chi ph\u00ed s\u1ea3n xu\u1ea5t chung trong k\u1ef3<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 627,1331\/ C\u00f3 TK 111,112,331,142,242,\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ph\u00ed n\u00e0y ph\u00e2n b\u1ed5 theo y\u1ebfu t\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u00e2n b\u1ed5 = (Ti\u00eau ch\u00ed ph\u00e2n b\u1ed5 * 100 \/ t\u1ed5ng 621 trong th\u00e1ng) % * \u00a0t\u1ed5ng 627 trong th\u00e1ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Cu\u1ed1i k\u1ef3:\u00a0k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 154 chi ti\u1ebft cho c\u00e1c c\u00f4ng tr\u00ecnh 15401, 15402, 15403,\u2026<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> N\u1ee3 TK 154\/ C\u00f3 TK 627.<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u00fa \u00fd:<\/strong> Chi ph\u00ed SXC \u00a0trong d\u1ef1 to\u00e1n v\u1edbi th\u1ef1c t\u1ebf thi c\u00f4ng c\u00f3 th\u1ec3 xu\u1ea5t ch\u00eanh l\u1ec7ch so v\u1edbi d\u1ef1 to\u00e1n c\u00f3 th\u1ec3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n m\u1ed9t ch\u00fat c\u00e0ng t\u1ed1t v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng th\u1ec3\u00a0 kh\u1edbp 100% \u0111\u1eebng \u0111\u1ec3 ch\u00eanh l\u1ec7ch nhi\u1ec1u qu\u00e1 l\u00e0 \u0111\u01b0\u1ee3c n\u1ebfu ch\u00eanh l\u1ec7ch qu\u00e1 cao c\u01a1 quan thu\u1ebf s\u1ebd xu\u1ea5t to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y.<\/span><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu chi ph\u00ed SXC \u0111\u01b0a v\u00e0o gi\u1ea3m chi ph\u00ed =&gt; gi\u1ea3m gi\u00e1 th\u00e0nh =&gt; gi\u1ea3m gi\u00e1 v\u1ed1n =&gt; L\u00e3i khi quy\u1ebft to\u00e1n thu\u1ebf ko sao c\u1ea3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u01b0ng n\u1ebfu chi ph\u00ed SXC v\u00e0o cao h\u01a1n d\u1ef1 to\u00e1n th\u00ec n\u1ebfu l\u00e0m theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec:<\/span><\/li>\n<li><strong><span style=\"color: #ff0000;\">M\u1ed9t l\u00e0:<\/span><\/strong>\n<ul>\n<li>Lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u khi cu\u1ed1i n\u0103m quy\u1ebft to\u00e1n thu\u1ebf\u00a0TNDN\u00a0\u00a0ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, \u1edf t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u00f3 n\u1eb1m \u1edf m\u1ee5c\u00a0B4\u00a0c\u1ee7a t\u1eddi khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x thu\u1ebf su\u1ea5t (20%, 22%).<\/li>\n<li>N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng (Chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 ho\u1eb7c v\u01b0\u1ee3t d\u1ef1 to\u00e1n)\/ C\u00f3 TK 627 &#8211; Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/li>\n<\/ul>\n<\/li>\n<li><strong><span style=\"color: #ff0000;\">Hai l\u00e0:<\/span><\/strong>\n<ul>\n<li>V\u1eabn t\u1eadp h\u1ee3p v\u00e0o 154 \u0111\u1ec3 theo d\u00f5i v\u00e0 sau n\u00e0y khi c\u00f4ng tr\u00ecnh k\u00eat th\u00fac l\u00fac k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #ff0000;\"><strong>H\u1ea1ch to\u00e1n:<\/strong><\/span>\n<ul>\n<li>N\u1ee3 154\/ C\u00f3 TK 627<\/li>\n<li>N\u1ee3 632\/ C\u00f3 TK 154 = V\u1eadt li\u1ec7u d\u1ef1 to\u00e1n + ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t d\u1ef1 to\u00e1n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; color: #ff0000;\">C\u00e1c ch\u1ee9ng t\u1eeb:<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu chi ti\u1ec1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu ho\u1ea1ch to\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u1ee6y nhi\u1ec7m chi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ea3ng ph\u00e2n b\u1ed5 CCDC, TSC\u0110<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">3. M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 t\u1eadp h\u1ee3p chi ph\u00ed<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu c\u00f4ng tr\u00ecnh ch\u01b0a k\u1ebft th\u00fac k\u00e9o d\u00e0i nhi\u1ec1u th\u00e1ng,\u00a0n\u0103m th\u00ec c\u1ee9 treo tr\u00ean 154. Khi ho\u00e0n th\u00e0nh th\u00ec c\u1ea7n:\u00a0<\/span><span style=\"color: #ff0000;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">l\u1eadp bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u00e0n th\u00e0nh + bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh + quy\u1ebft to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng l\u00e0 d\u1ef1a v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u00e3 thi c\u00f4ng v\u00e0 thanh tho\u00e1n + xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf n\u00e0y.<\/span><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh thu: N\u1ee3 TK 111, 112, 131\/ C\u00f3 TK 511, 33311<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u00e1 v\u1ed1n: N\u1ee3 TK 632\/ C\u00f3 TK 154<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi k\u1ebft th\u00fac m\u1ed7i c\u00f4ng tr\u00ecnh: L\u1ea5y m\u1ed9t th\u00f9ng c\u00e1c t\u00f4ng b\u1ecf h\u1ebft t\u1ea5t c\u1ea3 t\u00e0i li\u1ec7u v\u00e0o \u0111\u00f3 (H\u1ee3p \u0111\u1ed3ng, thanh l\u00fd, bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu, c\u00f4ng v\u0103n, h\u1ed3 s\u01a1 thanh to\u00e1n, h\u1ed3 s\u01a1 ho\u00e0n c\u00f4ng, b\u1ea3n v\u1ebd ho\u00e0n c\u00f4ng, b\u00e1o c\u00e1o kinh t\u1ebf k\u1ef9 thu\u1eadt, th\u01b0\u01a1ng th\u1ea3o h\u1ee3p \u0111\u1ed3ng\u2026) d\u00e1n nh\u00e3n m\u00e1c ghi ch\u00fa t\u00ean c\u00f4ng tr\u00ecnh m\u00e3 154.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; color: #ff0000;\"><strong>C\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 xu\u1ea5t v\u1eadt t\u01b0, v\u00e0 nh\u00e2n c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ea3i b\u00e1m s\u00e1t \u0111\u1ec3 tr\u00e1nh \u0111\u01b0a v\u00e0o v\u01b0\u1ee3t khung =&gt; b\u1ecb xu\u1ea5t to\u00e1n sau n\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">D\u1ef1 to\u00e1n l\u00e0 do c\u00e1c k\u1ef9 s\u01b0 x\u00e2y d\u1ef1ng \u1edf ph\u00f2ng k\u1ef9 thu\u1eadt l\u1eadp b\u1ea1n sang b\u00ean \u0111\u00f3 xin b\u1ea3n m\u1ec1m b\u1eb1ng excel ho\u1eb7c b\u1eb1ng quy\u1ec3n d\u1ef1 to\u00e1n: trong d\u1ef1 to\u00e1n c\u00f3 \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, s\u1ea3n xu\u1ea5t chung, v\u00e0 chi ph\u00ed m\u00e1y thi c\u00f4ng,\u2026 t\u1ea5t c\u1ea3 th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 tr\u00ean B\u1ea3ng t\u1ed5ng h\u1ee3p kinh ph\u00ed.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">4. Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo kho\u1ea3n 2 \u0111i\u1ec1u 16 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 S\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/3\/2014:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n\u00a0\u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u01b0 v\u1eady:\u00a0C\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n m\u00e0 ch\u1ec9 theo d\u00f5i c\u00f4ng n\u1ee3 131<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Lo\u1ea1i c\u00f4ng tr\u00ecnh cu\u1ed1n chi\u1ebfu l\u00e0m \u0111\u1ebfn \u0111\u00e2u nghi\u1ec7m thu \u0111\u1ebfn \u0111\u00f3\u00a0(g\u1ecdi l\u00e0 ph\u00e2n \u0111o\u1ea1n, nghi\u1ec7m thu giai \u0111o\u1ea1n) =&gt; g\u1ecdi l\u00e0 nghi\u1ec7m thu giai \u0111o\u1ea1n thi c\u00f4ng, h\u1ea1ng m\u1ee5c n\u00e0o l\u00e0m xong nghi\u1ec7m thu lu\u00f4n thanh to\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n lu\u00f4n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong>V\u00ed D\u1ee5:<\/strong><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Giai \u0111o\u1ea1n 1:\u00a0Bi\u00ean b\u1ea3n nghi\u1ec7m thu giai \u0111o\u1ea1n 1 + bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng giai \u0111o\u1ea1n 1 + b\u1ea3ng quy\u1ebft to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng giai \u0111o\u1ea1n 1 =&gt; xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT giai \u0111o\u1ea1n 1.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Giai \u0111o\u1ea1n 2:\u00a0Bi\u00ean b\u1ea3n nghi\u1ec7m thu giai \u0111o\u1ea1n 2 + bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng giai \u0111o\u1ea1n 2 + b\u1ea3ng quy\u1ebft to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng giai \u0111o\u1ea1n 2 =&gt; xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT giai \u0111o\u1ea1n 2.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u1ee9 nh\u01b0 v\u1eady cho \u0111\u1ebfn khi k\u1ebft th\u00fac c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebft th\u00fac c\u00f4ng tr\u00ecnh\u00a0b\u1eb1ng c\u00e1c giai \u0111o\u1ea1n c\u1ed9ng l\u1ea1i: Bi\u00ean b\u1ea3n nghi\u1ec7m thu khi ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng + bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh + b\u1ea3ng quy\u1ebft to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh. Sau \u0111\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ph\u1ea7n c\u00f2n l\u1ea1i\u00a0+ thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u00ean Th\u1ef1c t\u1ebf: M\u1ed7i l\u1ea7n \u1ee9ng l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec1u y\u00eau c\u1ea7u xu\u1ea5t\u00a0h\u00f3a \u0111\u01a1n m\u1edbi cho t\u1ea1m \u1ee9ng do \u0111\u00f3 \u0111\u1ec3\u00a0 h\u1ee3p th\u1ee9c h\u00f3a ti\u1ec1n t\u1ea1m \u1ee9ng cho c\u00e1c h\u00f3a \u0111\u01a1n xu\u1ea5t ra th\u00ec ph\u1ea3i l\u00e0m: Bi\u00ean b\u1ea3n nghi\u1ec7m thu + bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh trong giai \u0111o\u1ea1n, theo ki\u1ec3u cu\u1ed1n chi\u1ebfu cho \u0111\u00fang lu\u1eadt\u00a0ch\u1ebf \u0111\u1ed9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ee9c b\u00ean thi c\u00f4ng ph\u1ea3i thi c\u00f4ng x\u00e2y d\u1ef1ng h\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c to\u00e0n b\u1ed9 \u0111\u1ec3 ti\u1ebfn h\u00e0nh nghi\u1ec7p thu ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebft th\u00fac c\u00f4ng tr\u00ecnh:\u00a0Bi\u00ean b\u1ea3n nghi\u1ec7m thu khi ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng + bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh + b\u1ea3ng quy\u1ebft to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh. Xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT + thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #ff0000;\"><strong>K\u1ebft lu\u1eadn:<\/strong><\/span>\u00a0N\u1ebfu\u00a0\u0111\u00e3 nghi\u1ec7m thu c\u00f4ng tr\u00ecnh\u00a0th\u00ec l\u00e0\u00a0th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n\u00a0t\u00e0i ch\u00ednh, n\u1ebfu kh\u00f4ng xu\u1ea5t th\u00ec s\u1ebd b\u1ecb ph\u1ea1t, c\u1ee5 th\u1ec3 theo kho\u1ea3n 3 \u0111i\u1ec1u 11 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-102014tt-btc-huong-dan-xu-phat-vi-pham-hve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 S\u1ed1 10\/2014\/TT-BTC<\/a> ng\u00e0y 17\/1\/2014:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 4.000.000 \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi: L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ngo\u00e0i ra c\u00f2n b\u1ecb ph\u1ea1t ti\u1ec1n 10.000.000\u00a0 \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi: Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u1ea1t h\u00e0nh ch\u00ednh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-viec-cua-ke-toan-xay-dung\/\">C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-xay-dung-co-ban-do-dang-theo-thong-tu-2002014tt-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/ke-toan-xay-dung-va-quy-trinh-hach-toan\/\">K\u1ebf to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-cong-viec-co-ban-cua-ke-toan-xay-dung\/\">Nh\u1eefng c\u00f4ng vi\u1ec7c c\u01a1 b\u1ea3n c\u1ee7a k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/du-toan-cong-trinh-va-cach-xay-dung-chi-tieu-theo-doi-cua-ke-toan-2\/\">D\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng ch\u1ec9 ti\u00eau theo d\u00f5i c\u1ee7a k\u1ebf to\u00e1n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e0i vi\u1ebft Kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp. gi\u00fap cho k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng b\u1edbt  \u0111au \u0111\u1ea7u v\u00e0 l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n","protected":false},"author":7,"featured_media":11107,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1902,1903],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15235"}],"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=15235"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15235\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11107"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15235"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}