{"id":15248,"date":"2015-10-11T06:03:21","date_gmt":"2015-10-11T06:03:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15248"},"modified":"2016-12-13T07:27:10","modified_gmt":"2016-12-13T07:27:10","slug":"huong-dan-hoan-thien-ho-so-chung-tu-hach-toan-ke-toan-tscd-ccdc-phan-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15248","title":{"rendered":"H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n TSC\u0110, CCDC (Ph\u1ea7n 2)"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/h2>\n
K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin ti\u1ebfp t\u1ee5c H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n TSC\u0110 CCDC – Ph\u1ea7n 2<\/span><\/div>\n

Danh m\u1ee5c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1 v\u00e0 h\u1ea1ch to\u00e1n<\/span><\/p>\n

\u00a0<\/span><\/div>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 h\u00ecnh th\u00e0nh<\/strong><\/span><\/div>\n<\/td>\n<\/tr>\n
Ghi nh\u1eadn chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc h\u00ecnh th\u00e0nh tr\u01b0\u1edbc khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp<\/span><\/td>\nN\u1ee3 TK 242
\nC\u00f3 TK 411\/138<\/span><\/td>\n		– Bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n
\n– Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 v\u00e0 ghi nh\u1eadn gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p b\u1eb1ng chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/td>\n		C\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc do c\u00e1c c\u00e1 nh\u00e2n t\u1ef1 chi ti\u00eau ph\u1ee5c v\u1ee5 cho vi\u1ec7c c\u1ea5p ph\u00e9p, h\u00ecnh th\u00e0nh t\u00e1i s\u1ea3n, h\u00e0ng h\u00f3a c\u1ee7a DN sau khi th\u00e0nh l\u1eadp. Ghi nh\u1eadn to\u00e1n b\u1ed9 gi\u00e1 tr\u1ecb v\u00e0 thu\u1ebf v\u00e0o 242.<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn CCDC g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean s\u00e1ng l\u1eadp<\/span><\/td>\nN\u1ee3 TK 153\/242
\nC\u00f3 TK 411\/138<\/span><\/td>\n		– Bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n
\n– Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb g\u00f3p v\u1ed1n b\u1eb1ng CCDC
\n– Bi\u00ean b\u1ea3n b\u00e0n giao
\n– Ch\u1ee9ng th\u01b0 gi\u00e1 (n\u1ebfu c\u00f3)<\/span><\/td>\n		\u0110\u00e2y l\u00e0 vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng CCDC m\u00e0 tr\u01b0\u1edbc \u0111\u00f3 thu\u1ed9c s\u1edf h\u1eefu c\u00e1 nh\u00e2n. H\u0110QT\/H\u0110TV h\u1ecdp \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao. N\u1ebfu nh\u1eadp kho th\u00ec ghi nh\u1eadn 153, ng\u01b0\u1ee3c l\u1ea1i ghi nh\u1eadn 242.<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn TSC\u0110 g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean s\u00e1ng l\u1eadp<\/span><\/td>\nN\u1ee3 TK 211\/213\/217
\nC\u00f3 TK 411\/138<\/span><\/td>\n		– Bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n
\n– Bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110
\n– Bi\u00ean b\u1ea3n b\u00e0n giao
\n– H\u1ed3 s\u01a1 chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu
\n– Ch\u1ee9ng th\u01b0 th\u1ea9m \u0111\u1ecbnh gi\u00e1 (n\u1ebfu c\u00f3)<\/span><\/td>\n		G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u1eabn \u0111\u1ebfn h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n, qu\u00e1 tr\u00ecnh g\u00f3p v\u1ed1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n \u0111\u00f3 tr\u01b0\u1edbc khi g\u00f3p l\u00e0 s\u1edf h\u1eefu c\u1ee7a c\u00e1 nh\u00e2n n\u00e0o? Gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i \u0111\u00e1nh gi\u00e1 b\u1eb1ng bao nhi\u00eau? N\u1ebfu TSC\u0110 c\u1ea7n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu th\u00ec c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c sang t\u00ean \u0111\u1ed5i ch\u1ee7 (s\u1edf h\u1eefu)<\/span><\/td>\n<\/tr>\n
Mua m\u1edbi TSC\u0110, CCDC n\u1ed9i \u0111\u1ecba<\/span><\/td>\nN\u1ee3 TK 153\/211\/213\/242
\nN\u1ee3 TK 1332
\nC\u00f3 TK 331
\nN\u1ee3 TK 331
\nC\u00f3 TK 111\/112<\/span><\/td>\n		– H\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n h\u00e0ng, b\u00e1o gi\u00e1 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t
\n– Bi\u00ean b\u1ea3n b\u00e0n giao mua b\u00e1n
\n– H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh
\n– Ch\u1ee9ng t\u1eeb thanh to\u00e1n (Phi\u1ebfu chi\/UNC)<\/span><\/td>\n		K\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua thanh to\u00e1n ngay b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n v\u1eabn lu\u00f4n ghi nh\u1eadn 331 \u0111\u1ec3 theo d\u00f5i c\u00f4ng n\u1ee3 c\u0169ng nh\u01b0 lo\u1ea1i b\u1ecf b\u00fat to\u00e1n tr\u00f9ng. Gi\u00e1 mua l\u00e0 c\u01a1 s\u1edf h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn mua s\u1eafm TSC\u0110, CCDC<\/span><\/td>\nN\u1ee3 TK 153\/211\/213\/242
\nN\u1ee3 TK 1332
\nC\u00f3 TK 331
\nN\u1ee3 TK 331
\nC\u00f3 TK 111\/112<\/span><\/td>\n		– H\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n h\u00e0ng, b\u00e1o gi\u00e1 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t
\n– Bi\u00ean b\u1ea3n nghi\u1ec7m thu d\u1ecbch v\u1ee5
\n– H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh
\n– Ch\u1ee9ng t\u1eeb thanh to\u00e1n (Phi\u1ebfu chi\/UNC)<\/span><\/td>\n		Chi ph\u00ed mua li\u00ean quan l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, ki\u1ec3m nghi\u1ec7m, l\u1eafp \u0111\u1eb7t, nguy\u00ean nhi\u00ean li\u1ec7u v\u00e0 nh\u00e2n c\u00f4ng ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u1eafp \u0111\u1eb7t \u2013 ch\u1ea1y th\u1eed. T\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb n\u00e0y cho t\u1edbi khi t\u00e0i s\u1ea3n s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 nguy\u00ean gi\u00e1.<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5, chi ph\u00ed l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n<\/span><\/td>\nN\u1ee3 TK 242
\nN\u1ee3 TK 133
\nC\u00f3 111\/112\/331<\/span><\/td>\n		– H\u1ee3p \u0111\u1ed3ng, b\u00e1o gi\u00e1, \u0111\u01a1n h\u00e0ng
\n– H\u00f3a \u0111\u01a1n, bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u00f4ng vi\u1ec7c li\u00ean quan
\n– Ch\u1ee9ng t\u1eeb thanh to\u00e1n (Phi\u1ebfu chi\/UNC \u2013 B\u00e1o n\u1ee3, bi\u00ean b\u1ea3n nh\u1eadn n\u1ee3)<\/span><\/td>\n		Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, chi ph\u00ed mua s\u1eafm t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 t\u1eadp h\u1ee3p v\u00e0o nguy\u00ean gi\u00e1 v\u00e0 tr\u01b0\u1eddng h\u1ee3p mua c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc s\u1eed d\u1ee5ng ngay v\u00e0o DN th\u00ec th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 n\u00e0y.<\/span><\/td>\n<\/tr>\n
M\u1edf LC cho vi\u1ec7c nh\u1eadp kh\u1ea9u TSC\u0110, CCDC<\/span><\/td>\nN\u1ee3 TK 244
\nC\u00f3 112\/111\/341<\/span><\/td>\n		– Phi\u1ebfu m\u1edf LC theo m\u1eabu ng\u00e2n h\u00e0ng
\n– Phi\u1ebfu chi + h\u1ee3p \u0111\u1ed3ng mua ngo\u1ea1i t\u1ec7
\n– UNC + h\u1ee3p \u0111\u1ed3ng mua ngo\u1ea1i t\u1ec7
\n– H\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng \/ Kh\u1ebf \u01b0\u1edbc nh\u1eadn n\u1ee3 + UNC + h\u1ee3p \u0111\u1ed3ng mua ngo\u1ea1i t\u1ec7 (n\u1ebfu vay v\u1ed1n m\u1edf LC)<\/span><\/td>\n		DN c\u00f3 3 h\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n m\u1edf LC ph\u1ee5c v\u1ee5 nh\u1eadp kh\u1ea5u TSC\u0110, CCDC. N\u1ebfu DN vay ti\u1ec1n ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 cho \u0111\u01a1n h\u00e0ng nh\u1eadp kh\u1ea9u th\u00ec c\u1ea7n ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c vay v\u1ed1n tr\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi ti\u1ec1n vay \u0111\u00f3 (vay trung h\u1ea1n ho\u1eb7c vay h\u1ea1n m\u1ee9c) \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n tr\u1ef1c ti\u1ebfp cho LC\/TT.<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn chi ph\u00ed th\u1ee7 t\u1ee5c ph\u00e1t sinh \u0111\u1ebfn nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi h\u00e0ng v\u1ec1 t\u1edbi c\u1ea3ng<\/span><\/td>\nN\u1ee3 TK 241\/242
\nN\u1ee3 TK 1332
\nC\u00f3 TK 111\/112\/331<\/span><\/td>\n		– H\u1ee3p \u0111\u1ed3ng
\n– Bi\u00ean lai
\n– Phi\u1ebfu chi\/UNC\/Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		L\u00e0 c\u00e1c chi ph\u00ed v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed, giao d\u1ecbch\u2026 ph\u1ee5c v\u1ee5 cho vi\u1ec7c mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, CCDC. (N\u1ebfu mua TSC\u0110 th\u00ec ghi nh\u1eadn 241).<\/span><\/td>\n<\/tr>\n
L\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, t\u00ednh thu\u1ebf cho \u0111\u01a1n h\u00e0ng nh\u1eadp kh\u1ea9u TSC\u0110, CCDC<\/span><\/td>\n\u00a0<\/span><\/td>\n– HS-Code
\n– T\u1edd khai h\u1ea3i quan
\n– Bi\u00ean lai ph\u00ed<\/span><\/td>\n		Tra c\u1ee9u HS-code, \u00e1p gi\u00e1 theo t\u1ef7 gi\u00e1 li\u00ean ng\u00e2n h\u00e0ng, tra c\u1ee9u v\u1edbi bi\u1ec3u thu\u1ebf XNK, TT\u0110B, VAT h\u00e0ng nh\u1eadp.<\/span><\/td>\n<\/tr>\n
T\u00ednh v\u00e0 nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf NK<\/span><\/td>\nN\u1ee3 TK 241\/242
\nC\u00f3 TK 33332<\/span><\/td>\n		– T\u1edd khai h\u1ea3i quan
\n– Th\u00f4ng b\u00e1o thu\u1ebf<\/span><\/td>\n		C\u01a1 quan h\u1ea3i quan s\u1ebd t\u00ednh thu\u1ebf cho t\u1eebng m\u1eb7t h\u00e0ng d\u1ef1a theo gi\u00e1 nh\u1eadp kh\u1ea9u \u00e1p v\u1edbi t\u1ef7 gi\u00e1 li\u00ean ng\u00e2n h\u00e0ng tr\u00ean c\u01a1 s\u1edf tra c\u1ee9u bi\u1ec3u thu\u1ebf. Th\u00f4ng th\u01b0\u1eddng, c\u1ea3 3 lo\u1ea1i thu\u1ebf n\u00e0y \u0111\u1ec1u th\u1ec3 hi\u1ec7n tr\u00ean t\u1edd khai v\u00e0 1 th\u00f4ng b\u00e1o thu\u1ebf, DN c\u0103n c\u1ee9 v\u00e0o \u0111\u00f3 l\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN<\/span><\/td>\n<\/tr>\n
T\u00ednh v\u00e0 ghi nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf TT\u0110B (n\u1ebfu c\u00f3)<\/span><\/td>\nN\u1ee3 TK 241\/242
\nC\u00f3 TK 3332<\/span><\/td>\n		– T\u1edd khai h\u1ea3i quan
\n– Th\u00f4ng b\u00e1o thu\u1ebf<\/span><\/td>\n<\/tr>\n
T\u00ednh v\u00e0 ghi nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf VAT h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/td>\nN\u1ee3 TK 1332
\nC\u00f3 TK 33312<\/span><\/td>\n		– T\u1edd khai h\u1ea3i quan
\n– Th\u00f4ng b\u00e1o thu\u1ebf<\/span><\/td>\n<\/tr>\n
N\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan t\u1edbi \u0111\u01a1n h\u00e0ng nh\u1eadp kh\u1ea5u TSC\u0110, CCDC<\/span><\/td>\nN\u1ee3 TK 33312
\nN\u1ee3 TK 33332
\nN\u1ee3 TK 3332
\nC\u00f3 TK 111\/112<\/span><\/td>\n		– Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch
\n– Phi\u1ebfu chi \/ UNC k\u00e8m theo<\/span><\/td>\n		Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch\u00a0 m\u1edbi c\u00f3 th\u1ec3 nh\u1eadn h\u00e0ng v\u1ec1 DN. Th\u1eddi \u0111i\u1ec3m n\u1ed9p thu\u1ebf VAT l\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn VAT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn c\u00e1c lo\u1ea1i chi ph\u00ed t\u1ea1i c\u1ea3ng li\u00ean quan \u0111\u1ebfn \u0111\u01a1n h\u00e0ng nh\u1eadp kh\u1ea9u TSC\u0110, CCDC<\/span><\/td>\nN\u1ee3 TK 241\/242
\nN\u1ee3 TK 1332
\nC\u00f3 TK 111\/112\/331<\/span><\/td>\n		– Bi\u00ean lai
\n– Phi\u1ebfu chi h\u1ed9
\n– H\u00f3a \u0111\u01a1n<\/span><\/td>\n		N\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 h\u1ea3i quan, th\u01b0\u1eddng th\u00ec \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 s\u1ebd n\u1ed9p h\u1ed9 c\u00e1c kho\u1ea3n n\u00e0y r\u1ed3i DN chi tr\u1ea3 sau. M\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed h\u00e3ng t\u00e0u ho\u1eb7c d\u1ecbch v\u1ee5 Logistic n\u1ed9p thay r\u1ed3i DN tr\u1ea3 sau \u0111\u00f3.<\/span><\/td>\n<\/tr>\n
TSC\u0110, CCDC v\u1ec1 t\u1edbi c\u00f4ng ty<\/span><\/td>\nN\u1ee3 TK 211
\nC\u00f3 TK 331<\/span><\/td>\n		– Bi\u00ean b\u1ea3n giao nh\u1eadn
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		Ghi nh\u1eadn gi\u00e1 tr\u1ecb v\u00e0o c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p \u2013 chi ti\u1ebft \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 \u0111\u01a1n v\u1ecb xu\u1ea5t kh\u1ea9u.<\/span><\/td>\n<\/tr>\n
H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1, l\u1eafp \u0111\u1eb7t<\/span><\/td>\nN\u1ee3 TK 241\/242
\nN\u1ee3 TK 1332
\nC\u00f3 TK 111\/112\/331<\/span><\/td>\n		– Bi\u00ean lai
\n– Phi\u1ebfu chi h\u1ed9
\n– H\u00f3a \u0111\u01a1n<\/span><\/td>\n		C\u00e1c chi ph\u00ed v\u1eadn chuy\u1ec3n n\u1ed9i \u0111\u1ecba, b\u1ed1c d\u1ee1, l\u1eafp \u0111\u1eb7t c\u1ea7n ghi nh\u1eadn v\u00e0o qu\u00e1 tr\u00ecnh mua s\u1eafm \u0111\u1ec3 h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1.<\/span><\/td>\n<\/tr>\n
H\u1ea1ch to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i ph\u1ee5c v\u1ee5 l\u1eafp \u0111\u1eb7t<\/span><\/td>\nN\u1ee3 TK 241\/242
\nC\u00f3 TK 111\/112\/331
\nC\u00f3 TK 3335
\nN\u1ee3 TK 3335
\nC\u00f3 TK111\/112<\/span><\/td>\n		– Bi\u00ean b\u1ea3n, nghi\u1ec7m thu c\u00f4ng vi\u1ec7c
\n– Ch\u1ee9ng t\u1eeb chi tr\u1ea3
\n– CMND + MST c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea<\/span><\/td>\n		N\u1ebfu chi tr\u1ea3 c\u00f3 t\u00ednh v\u1ee5 vi\u1ec7c tr\u00ean 2 tr, DN tr\u00edch 10% thu\u1ebf TNCN n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. N\u1ebfu th\u1ecfa thu\u1eadn l\u00e0 TN NET th\u00ec DN ph\u1ea3i tr\u1ea3 thay thu\u1ebf TNCN. (Tr\u1ea3 ch\u1ee9ng t\u1eeb thu\u1ebf cho ng\u01b0\u1eddi b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN).<\/span><\/td>\n<\/tr>\n
H\u1ea1ch to\u00e1n chi ph\u00ed nguy\u00ean nhi\u00ean li\u1ec7u ph\u1ee5c v\u1ee5 l\u1eafp \u0111\u1eb7t, th\u1eed nghi\u1ec7m<\/span><\/td>\nN\u1ee3 TK 241\/242
\nN\u1ee3 TK 1332
\nC\u00f3 TK 111\/112\/331<\/span><\/td>\n		– Bi\u00ean lai
\n– Phi\u1ebfu chi \/ UNC
\n– H\u00f3a \u0111\u01a1n<\/span><\/td>\n		V\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed x\u0103ng d\u1ea7u, v\u00e0 c\u00e1c nguy\u00ean nhi\u00ean li\u1ec7u kh\u00e1c ph\u1ee5c v\u1ee5 l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed\u2026<\/span><\/td>\n<\/tr>\n
H\u1ea1ch to\u00e1n chi ph\u00ed l\u1ed7 t\u1ef7 gi\u00e1, l\u00e3i vay ph\u1ee5c v\u1ee5 mua s\u1eafm TSC\u0110, CCDC<\/span><\/td>\nN\u1ee3 TK 241\/242
\nC\u00f3 TK 111\/112<\/span><\/td>\n		– Phi\u1ebfu k\u1ebf to\u00e1n
\n– H\u1ee3p \u0111\u1ed3ng mua ngo\u1ea1i t\u1ec7<\/span><\/td>\n		L\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf khi DN mua ngo\u1ea1i t\u1ec7 chi tr\u1ea3 so v\u1edbi t\u1ef7 gi\u00e1 ghi tr\u00ean Invoice\/ TKHQ<\/span><\/td>\n<\/tr>\n
N\u1ebfu CCDC nh\u1eadp kho<\/span><\/td>\nN\u1ee3 TK 153
\nC\u00f3 TK 331<\/span><\/td>\n		– Bi\u00ean b\u1ea3n b\u00e0n giao
\n– Phi\u1ebfu nh\u1eadp kho<\/span><\/td>\n		N\u1ebfu mua v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn nh\u1eadp kho, sau \u0111\u00f3 xu\u1ea5t d\u00f9ng d\u1ea7n \u2013 qu\u1ea3n l\u00fd nh\u01b0 h\u00e0ng t\u1ed3n kho<\/span><\/td>\n<\/tr>\n
Ho\u00e0n th\u00e0nh mua s\u1eafm TSC\u0110 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/span><\/td>\nN\u1ee3 TK 211
\nC\u00f3 TK 241<\/span><\/td>\n		– Bi\u00ean b\u1ea3n b\u00e0n giao TSC\u0110 \u0111\u01b0a v\u00e0o SD
\n– Quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a v\u00e0o SD TSC\u0110
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		N\u1ebfu tr\u01b0\u1edbc \u0111\u00f3, qu\u00e1 tr\u00ecnh mua TSC\u0110 di\u1ec5n ra v\u1edbi nhi\u1ec1u giao d\u1ecbch \u1edf c\u00e1c th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau, \u0111\u00e3 t\u1eadp h\u1ee3p chi ph\u00ed mua li\u00ean quan v\u00e0o 241.<\/span><\/td>\n<\/tr>\n
N\u1ebfu CCDC mua d\u00f9ng ngay<\/span><\/td>\nN\u1ee3 TK 242
\nC\u00f3 TK 331<\/span><\/td>\n		– Bi\u00ean b\u1ea3n giao nh\u1eadn
\n– Quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a v\u00e0o SD
\n– L\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5<\/span><\/td>\n		Mua d\u00f9ng ng\u00e0y th\u00ec th\u1ef1c t\u1ebf \u201ckh\u00f4ng t\u1ed3n kho\u201d n\u00ean kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 153.<\/span><\/td>\n<\/tr>\n
Xu\u1ea5t d\u00f9ng CCDC<\/span><\/td>\nN\u1ee3 TK 242
\nC\u00f3 TK 153<\/span><\/td>\n		– Phi\u1ebfu xu\u1ea5t kho
\n– L\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5<\/span><\/td>\n		Khi xu\u1ea5t CCDC ra d\u00f9ng, gi\u00e1 tr\u1ecb xu\u1ea5t kho CCDC ghi nh\u1eadn trong b\u1ea3ng k\u00ea tr\u1edf th\u00e0nh CPTT<\/span><\/td>\n<\/tr>\n
T\u00ednh kh\u1ea5u hao TSC\u0110<\/span><\/td>\nN\u1ee3 TK chi ph\u00ed
\nC\u00f3 TK 214<\/span><\/td>\n		– B\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		Th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, ng\u00e0y ch\u1ee9ng t\u1eeb v\u00e0 ghi s\u1ed5 l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/span><\/td>\n<\/tr>\n
T\u00cdnh ph\u00e2n b\u1ed5 CCDC, CPTT<\/span><\/td>\nN\u1ee3 TK chi ph\u00ed
\nC\u00f3 TK 242<\/span><\/td>\n		– B\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 CCDC, CPTT
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		Th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, ng\u00e0y ch\u1ee9ng t\u1eeb v\u00e0 ghi s\u1ed5 l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/span><\/td>\n<\/tr>\n
Chuy\u1ec3n TSC\u0110 \u0111i g\u00f3p v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft(Ghi nh\u1eadn 711\/811 v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed5 s\u00e1ch)<\/span><\/td>\nN\u1ee3 TK 221, 222, 228
\nN\u1ee3 TK 811
\nN\u1ee3 TK 214
\nC\u00f3 TK 211
\nC\u00f3 TK 711<\/span><\/td>\n		– H\u1ee3p \u0111\u1ed3ng\/bi\u00ean b\u1ea3n h\u1ee3p t\u00e1c
\n– Bi\u00ean b\u1ea3n h\u1ecdp x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft
\n– Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n TSC\u0110
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		221 \u2013 \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con | g\u00f3p v\u1ed1n s\u1edf h\u1eefu tr\u00ean 50% v\u1ed1n v\u00e0 quy\u1ec1n bi\u1ec3u quy\u1ebft.
\n222 \u2013 Li\u00ean doanh \u2013 vi\u1ec7c g\u00f3p v\u1ed1n h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi \u0111\u1ed3ng ki\u1ec3m so\u00e1t.
\n222 \u2013 Li\u00ean k\u1ebft \u2013 vi\u1ec7c g\u00f3p v\u1ed1n s\u1edf h\u1eefu t\u1eeb 20 -50 s\u1edf h\u1eefu v\u00e0 bi\u1ec3u quy\u1ebft.228 \u2013 C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span><\/td>\n<\/tr>\n
S\u1eeda ch\u1eefa l\u1edbn TSC\u0110 l\u00e0m t\u0103ng nguy\u00ean gi\u00e1, c\u00f4ng n\u0103ng c\u1ee7a TSC\u0110<\/span><\/td>\nN\u1ee3 TK 241
\nN\u1ee3 TK 133
\nC\u00f3 TK 111,112,334,331,152,153,214<\/span><\/td>\n		– Ph\u01b0\u01a1ng \u00e1n v\u00e0 d\u1ef1 to\u00e1n s\u1eeda ch\u1eefa l\u1edbn
\n– Quy\u1ebft \u0111\u1ecbnh c\u1ee7a G\u0110 v\u1ec1 vi\u1ec7c s\u1eeda ch\u1eefa l\u1edbn TSC\u0110
\n– H\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, b\u00e1o gi\u00e1, \u0111\u01a1n h\u00e0ng
\n– Phi\u1ebfu xu\u1ea5t NVL, CCDC, phi\u1ebfu k\u1ebf to\u00e1n
\n– Bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u00e0n th\u00e0nh vi\u1ec7c s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh \u2013 ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110
\n– \u0110i\u1ec1u ch\u1ec9nh th\u1ebb t\u00e0i s\u1ea3n, b\u1ea3ng kh\u1ea5u hao<\/span><\/td>\n<\/tr>\n
S\u1eeda ch\u1eefa nh\u1ecf th\u01b0\u1eddng xuy\u00ean TSC\u0110<\/span><\/td>\nN\u1ee3 TK chi ph\u00ed
\nN\u1ee3 TK 242
\nN\u1ee3 KT 133
\nC\u00f3 TK 111,112,334,331<\/span><\/td>\n		– H\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n
\n– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/td>\n		N\u1ebfu ch\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh ghi nh\u1eadn ngay chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u00ec ghi nh\u1eadn N\u1ee3 TK chi ph\u00ed li\u00ean quan.N\u1ebfu kho\u1ea3n s\u1eeda ch\u1eefa ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3 th\u00ec ghi nh\u1eadn 242.<\/span><\/td>\n<\/tr>\n
Tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110 hi\u1ec7n t\u1ea1i \u0111ang d\u00f9ng<\/span><\/td>\nN\u1ee3 TK 411\/138
\nN\u1ee3 TK 214
\nC\u00f3 TK 211, 213<\/span><\/td>\n		– Bi\u00ean b\u1ea3n ghi nh\u1eadp ch\u1ea5p thu\u1eadn r\u00fat v\u1ed1n b\u1eb1ng TSC\u0110
\n– Quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u0110QT\/H\u0110TV
\n– Bi\u00ean b\u1ea3n b\u00e0n giao TSC\u0110
\n– Bi\u00ean b\u1ea3n h\u1ecdp \u0111\u1ecbnh gi\u00e1 TSC\u0110 ho\u00e0n tr\u1ea3
\n– Phi\u1ebfu k\u1ebf to\u00e1n ghi nh\u1eadn nghi\u1ec7p v\u1ee5
\n– \u0110i\u1ec1u ch\u1ec9nh b\u1ea3ng k\u00ea TSC\u0110 v\u00e0 b\u1ea3ng tr\u00edch KHTSC\u0110 \u0111\u1ec3 ti\u1ebfp t\u1ee5c cho k\u1ef3 sau.<\/span><\/td>\n<\/tr>\n
Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110<\/span><\/td>\nN\u1ee3 TK 811
\nN\u1ee3 TK 214
\nC\u00f3 TK 211\/213
\nN\u1ee3 TK 131\/111\/112
\nC\u00f3 TK 711
\nC\u00f3 TK 333<\/span><\/td>\n		– Quy\u1ebft \u0111\u1ecbnh v\u00e0 bi\u00ean b\u1ea3n v\u1ec1 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110
\n– H\u00f3a \u0111\u01a1n b\u00e1n thanh l\u00fd TSC\u0110
\n– Phi\u1ebfu k\u1ebf to\u00e1n
\n– Ch\u1ee9ng t\u1eeb thanh to\u00e1n
\n– H\u1ee3p \u0111\u1ed3ng b\u00e1n TSC\u0110<\/span><\/td>\n		811 \u2013 Ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (gi\u00e1 v\u1ed1n c\u1ee7a nghi\u1ec7p v\u1ee5 thanh l\u00fd)
\n711 \u2013 Ghi nh\u1eadn thu nh\u1eadp (gi\u00e1 b\u00e1n) khi thanh l\u00fd TSC\u0110Khi thanh l\u00fd l\u1eadp h\u00f3a \u0111\u01a1n ghi r\u00f5 thanh l\u00fd TSC\u0110 theo quy\u1ebft \u0111\u1ecbnh s\u1ed1\u2026, t\u00ean t\u00e0i s\u1ea3n, s\u1ed1 hi\u1ec7u, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, thu\u1ebf su\u1ea5t VAT<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn tr\u01b0\u1eddng h\u1ee3p h\u01b0 h\u1ea1i, m\u1ea5t m\u00e1t TSC\u0110<\/span><\/td>\nN\u1ee3 TK 811
\nN\u1ee3 TK 214
\nC\u00f3 TK 211<\/span><\/td>\n		– Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea ghi nh\u1eadn TSC\u0110 h\u01b0 h\u1ea1i m\u1ea5t m\u00e1t
\n– Gi\u1ea5y t\u1edd ghi nh\u1eadn tr\u00e1ch nhi\u1ec7m \u0111\u1ec1n b\u00f9
\n– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/span><\/td>\n		Ch\u1ee7 doanh nghi\u1ec7p c\u00f9ng k\u1ebf to\u00e1n th\u1ed1ng k\u00ea gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n. T\u1ed5ng gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i tr\u1eeb \u0111i gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ec1n b\u00f9 tr\u00e1ch nhi\u1ec7m, \u0111\u1ec1n b\u00f9 c\u1ee7a b\u1ea3o hi\u1ec3m, c\u00f2n l\u1ea1i bao nhi\u00eau ghi nh\u1eadn chi ph\u00ed kh\u00e1c.<\/span><\/td>\n<\/tr>\n
H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n TSC\u0110, CCDC thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\nN\u1ee3 TK chi ph\u00ed ho\u1eb7c\u00a0N\u1ee3 TK 242
\nN\u1ee3 TK 133
\nC\u00f3 TK 331\/111\/112<\/span><\/td>\n		– H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n ho\u1ea1t \u0111\u1ed9ng
\n– Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n thu\u00ea<\/span><\/td>\n		N\u1ebfu thu\u00ea tr\u1ea3 t\u1eebng th\u00e1ng \u2013 k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed thu\u00ea v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed.N\u1ebfu thu\u00ea tr\u1ea3 nhi\u1ec1u th\u00e1ng (k\u1ef3) \u2013 k\u1ebf to\u00e1n ghi nh\u1eadn 242.<\/span><\/td>\n<\/tr>\n
H\u1ea1ch to\u00e1n h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n thu\u00ea t\u00e0i ch\u00ednh TSC\u0110. Khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n thu\u00ea v\u00e0 k\u00fd qu\u1ef9 cho h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\nN\u1ee3 TK 341
\nN\u1ee3 TK 244
\nC\u00f3 TK 111,112<\/span><\/td>\n		– H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh
\n– Bi\u00ean b\u1ea3n k\u00fd qu\u1ef9 k\u00e8m theo h\u1ee3p \u0111\u1ed3ng
\n– Ch\u1ee9ng t\u1eeb chi tr\u1ea3 (Phi\u1ebfu chi\/UNC)<\/span><\/td>\n		3412 \u2013 S\u1ed1 ti\u1ec1n thu\u00ea tr\u1ea3 tr\u01b0\u1edbc theo h\u1ee3p \u0111\u1ed3ng
\n244 \u2013 gi\u00e1 tr\u1ecb ti\u1ec1n k\u00fd qu\u1ef9 theo \u0111i\u1ec1u kho\u1ea3n tr\u00e1ch nhi\u1ec7m k\u00fd qu\u1ef9 c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n
Nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\nN\u1ee3 TK 212C\u00f3 TK 3412<\/span><\/td>\n–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H\u1ed3 s\u01a1 g\u1ed1c t\u00e0i s\u1ea3n (b\u1ea3n photo sao y)<\/span><\/td>\nGhi nh\u1eadn gi\u00e1 tr\u1ecb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu (thu\u1ebf VAT l\u00e0 thu\u1ebf gi\u00e1n thu)<\/span><\/td>\n<\/tr>\n
C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\nN\u1ee3 TK 212
\nN\u1ee3 TK 133
\nC\u00f3 TK 242
\nC\u00f3 TK 111,112,331<\/span><\/td>\n		– H\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, bi\u00ean lai, gi\u1ea5y t\u1edd ghi nh\u1eadn chi ph\u00ed ph\u00e1t sinh
\n– Phi\u1ebfu k\u1ebf to\u00e1n
\n– Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/td>\n		L\u00e0 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed, v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t, \u0111\u00e1nh gi\u00e1\u2026. Do b\u00ean \u0111i thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3. Gi\u00e1 tr\u1ecb n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh \u0111\u1ec3 kh\u1ea5u hao<\/span><\/td>\n<\/tr>\n
\u0110\u1ecbnh k\u1ef3 tr\u1ea3 g\u1ed1c v\u00e0 l\u00e3i ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n<\/span><\/td>\nN\u1ee3 TK 341
\nN\u1ee3 TK 635
\nC\u00f3 TK 112<\/span><\/td>\n		– Th\u00f4ng b\u00e1o, ch\u1ee9ng t\u1eeb c\u1ee7a b\u00ean cho thu\u00ea
\n– Ch\u1ee9ng t\u1eeb thanh to\u00e1n (UNC)<\/span><\/td>\n		\u0110\u1ecbnh k\u1ef3 b\u00ean cho thu\u00ea c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng th\u00f4ng b\u00e1o gi\u00e1 tr\u1ecb g\u1ed1c ti\u1ec1n thu\u00ea \u0111\u1ec3 b\u00ean \u0111i thu\u00ea chi tr\u1ea3.635 ghi nh\u1eadn ti\u1ec1n l\u00e3i t\u01b0\u01a1ng \u1ee9ng t\u1eebng k\u1ef3.<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn theo th\u00f4ng b\u00e1o thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh<\/span><\/td>\nN\u1ee3 TK 133
\nC\u00f3 TK 338<\/span><\/td>\n		– Th\u00f4ng b\u00e1o
\n– H\u00f3a \u0111\u01a1n c\u1ee7a b\u00ean cho thu\u00ea
\n– Phi\u1ebfu k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/span><\/td>\n		Khi nh\u1eadn th\u00f4ng b\u00e1o, h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n t\u1ea1m ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 338, sau \u0111\u00f3 c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ti\u1ebfp theo nh\u01b0 d\u00f2ng k\u1ebf ti\u1ebfp.<\/span><\/td>\n<\/tr>\n
Chi tr\u1ea3 ti\u1ec1n thu\u1ebf cho b\u00ean cho thu\u00ea theo h\u00f3a \u0111\u01a1n<\/span><\/td>\nN\u1ee3 TK 338
\nC\u00f3 TK 112<\/span><\/td>\n		– UNC
\n– B\u00e1o N\u1ee3<\/span><\/td>\n		Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u2013 chi tr\u1ea3<\/span><\/td>\n<\/tr>\n
N\u1ebfu s\u1ed1 thu\u1ebf VAT \u0111\u00e3 chi tr\u1ea3 cho b\u00ean cho thu\u00ea kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/span><\/td>\nN\u1ee3 TK chi ph\u00ed
\nC\u00f3 TK 133<\/span><\/td>\n		– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\nTrong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u1ee7a lu\u1eadt thu\u1ebf v\u1ec1 gi\u00e1 tr\u1ecb, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/td>\n<\/tr>\n
K\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng thu\u00ea, n\u1ebfu tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh cho b\u00ean cho thu\u00ea<\/span><\/td>\nN\u1ee3 TK 2142
\nC\u00f3 TK 212<\/span><\/td>\n		– Bi\u00ean b\u1ea3n b\u00e0n giao ho\u00e0n tr\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh c\u00f3 2 l\u1ef1a ch\u1ecdn: ho\u1eb7c l\u00e0 k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng thu\u00ea, t\u00e0i s\u1ea3n thu\u1ed9c v\u1ec1 b\u00ean \u0111i thu\u00ea | ho\u1eb7c l\u00e0 k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng thu\u00ea, t\u00e0i s\u1ea3n tr\u1ea3 l\u1ea1i cho b\u00ean cho thu\u00ea.<\/span><\/td>\n<\/tr>\n
Nh\u1eadn l\u1ea1i TSC\u0110, CCDC g\u00f3p v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con.<\/span><\/td>\nN\u1ee3 TK 211
\nN\u1ee3 TK 811
\nC\u00f3 TK 214
\nC\u00f3 TK 221\/222\/228<\/span><\/td>\n		– Bi\u00ean b\u1ea3n thu h\u1ed3i v\u00e0 b\u00e0n giao TSC\u0110
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n, h\u1ee3p t\u00e1c li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 Ghi nh\u1eadn 811 khi c\u00f3 s\u1ef1 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5.<\/span><\/td>\n<\/tr>\n
Thu h\u1ed3i v\u1ed1n \u1edf \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean b\u1eb1ng TSC\u0110<\/span><\/td>\nN\u1ee3 TK 211
\nC\u00f3 TK 214
\nC\u00f3 TK 136<\/span><\/td>\n		– Bi\u00ean b\u1ea3n thu h\u1ed3i v\u00e0 b\u00e0n giao TSC\u0110
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		V\u1ed1n t\u1ea1i chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (kh\u00f4ng \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p li\u00ean doanh, li\u00ean k\u1ebft ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con)<\/span><\/td>\n<\/tr>\n
Nh\u1eadn TSC\u0110, CCDC cho t\u1eb7ng<\/span><\/td>\nN\u1ee3 TK 211, 153, 242
\nC\u00f3 TK 4118<\/span><\/td>\n		– Bi\u00ean b\u1ea3n cho t\u1eb7ng (n\u1ebfu c\u00f3)
\n– H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		Gi\u00e1 tr\u1ecb ghi nh\u1eadn l\u00e0 gi\u00e1 tr\u1ecb ngang gi\u00e1 n\u1ebfu tr\u00ean h\u00f3a \u0111\u01a1n cho t\u1eb7ng kh\u00f4ng ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/span><\/td>\n<\/tr>\n
Khi h\u1ea1ch to\u00e1n mua, thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 9 ch\u1ed7 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, du l\u1ecbch, kh\u00e1ch s\u1ea1n, k\u1ebf to\u00e1n ch\u00fa \u00fd tham chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0\u00a0 gi\u00e1 tr\u1ecb \u0111\u1ecbnh m\u1ee9c (gi\u00e1 tr\u1ecb t\u1ed1i \u0111a) \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN theo lu\u1eadt thu\u1ebf TNDN. C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n nhanh h\u01a1n ho\u1eb7c ch\u1eadm h\u01a1n th\u1eddi gian tr\u00edch kh\u1ea5u hao theo ph\u00e2n lo\u1ea1i t\u1ea1i TT45\/2013\/TT-BTC<\/a> th\u00ec k\u1ebf to\u00e1n ch\u00fa \u00fd ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch c\u1ee7a kh\u1ea5u hao v\u00e0o 243, 347, 821 \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u1ea1i \u00f4 B4 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN khi l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\u00a0<\/span><\/div>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, x\u00e2y l\u1eafp, gia c\u00f4ng l\u00e0 qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong d\u00e0i k\u1ef3, s\u1eed d\u1ee5ng nguy\u00ean nhi\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng c\u1ee7a ch\u00ednh doanh nghi\u1ec7p ho\u1eb7c mua ngo\u00e0i th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch x\u00e2y l\u1eafp. gia c\u00f4ng, giao th\u1ea7u \u0111\u1ec3 h\u00ecnh th\u00e0nh c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, m\u00e1y m\u00f3c, CCDC cho m\u00ecnh.Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng m\u1edbi nh\u1eefng t\u00e0i s\u1ea3n l\u1edbn c\u00f3 t\u00ednh ch\u1ea5t nh\u01b0 m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (nh\u00e0 kho, nh\u00e0 m\u00e1y m\u1edbi\u2026) th\u00ec doanh nghi\u1ec7p c\u1ea7n c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/td>\n<\/tr>\n
Xu\u1ea5t v\u1eadt t\u01b0, th\u00e0nh ph\u1ea9m, h\u00e0ng<\/span> h\u00f3a ph\u1ee5c v\u1ee5 gia c\u00f4ng x\u00e2y l\u1eafp ho\u1eb7c thu\u00ea gia c\u00f4ng x\u00e2y l\u1eafp theo ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/span><\/td>\nN\u1ee3 TK 241
\nC\u00f3 TK 152, 153, 155,156<\/span><\/td>\n		– Phi\u1ebfu xu\u1ea5t kho, ghi nh\u1eadn gi\u00e1 v\u1ed1n
\n– Bi\u00ean b\u1ea3n b\u00e0n giao<\/span><\/td>\n		Xu\u1ea5t kho trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 xu\u1ea5t kho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, k\u1ebf to\u00e1n c\u0103n c\u1ee9 phi\u1ebfu xu\u1ea5t kho l\u1eadp h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra.<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 c\u00f4ng c\u1ee5, thi\u1ebft b\u1ecb, nguy\u00ean nhi\u00ean li\u1ec7u mua m\u1edbi, d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i ph\u1ee5c v\u1ee5 gia c\u00f4ng, x\u00e2y l\u1eafp h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\nN\u1ee3 TK 241
\nN\u1ee3 TK 133
\nC\u00f3 TK 331<\/span><\/td>\n		– H\u1ee3p \u0111\u1ed3ng, b\u00e0n giao
\n– H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh
\n– Bi\u00ean b\u1ea3n b\u00e0n giao<\/span><\/td>\n		Tr\u01b0\u1eddng h\u1ee3p x\u00e2y l\u1eafp h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i mua m\u1edbi ho\u1eb7c mua th\u00eam nguy\u00ean nhi\u00ean li\u1ec7u. B\u00fat to\u00e1n n\u00e0y s\u1eed d\u1ee5ng trong c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ghi nh\u1eadn gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5, n\u0103ng l\u01b0\u1ee3ng c\u00f3 li\u00ean quan.<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn gi\u00e1 tr\u1ecb nh\u00e2n c\u00f4ng n\u1ed9i b\u1ed9, l\u00e0m t\u0103ng ca ph\u1ee5c v\u1ee5 x\u00e2y l\u1eafp, gia c\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ec3 c\u1ea3 nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i (nh\u00f3m th\u1ee3)<\/span><\/td>\nN\u1ee3 TK 241
\nC\u00f3 TK 334
\nC\u00f3 TK 331<\/span><\/td>\n		– Bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u00f4ng vi\u1ec7c
\n– B\u1ea3ng ch\u1ea5m c\u00f4ng, t\u00ednh l\u01b0\u01a1ng v\u00e0 thu nh\u1eadp<\/span><\/td>\n		C\u1ea7n k\u00fd ph\u00ea duy\u1ec7t c\u00e1c chi ph\u00ed n\u00e0y, c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n ngay khi ch\u01b0a th\u1ef1c hi\u1ec7n thanh to\u00e1n<\/span><\/td>\n<\/tr>\n
Th\u1ef1c hi\u1ec7n thanh to\u00e1n<\/span><\/td>\nN\u1ee3 TK 334
\nN\u1ee3 TK 331
\nC\u00f3 TK 111, 112<\/span><\/td>\n		– Ch\u1ee9ng t\u1eeb thanh to\u00e1n: Phi\u1ebfu chi \/ UNC + B\u00e1o N\u1ee3<\/span><\/td>\nThanh to\u00e1n ri\u00eang bi\u1ec7t cho t\u1eebng giao d\u1ecbch. \u0110\u1ed1i v\u1edbi nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1eef k\u00fd nh\u1eadn ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/td>\n<\/tr>\n
Ghi nh\u1eadn l\u00e3i vay, ch\u00eanh l\u1ec7ch l\u1ed7 t\u1ef7 gi\u00e1 v\u00e0o gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><\/td>\nN\u1ee3 TK 241
\nC\u00f3 TK 112, 331<\/span><\/td>\n		– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u00ednh ho\u1eb7c chi tr\u1ea3<\/span><\/td>\nT\u00ednh v\u1ed1n h\u00f3a c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh<\/span><\/td>\n<\/tr>\n
Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, trang thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 x\u00e2y l\u1eafp, XDCB h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb nh\u1eadp kh\u1ea9u, thu\u1ebf tr\u1ef1c thu, ph\u00ed v\u00e0 chi ph\u00ed ph\u00e1t sinh v\u00e0o gi\u00e1 tr\u1ecb x\u00e2y l\u1eafp d\u1edf dang.<\/span><\/td>\nN\u1ee3 TK 241
\nN\u1ee3 TK 133
\nC\u00f3 TK 333
\nC\u00f3 TK 331<\/span><\/td>\n		– H\u1ed3 s\u01a1 h\u1ea3i quan
\n– Th\u00f4ng b\u00e1o thu\u1ebf
\n– N\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch
\n– Ch\u1ee9ng t\u1eeb chi tr\u1ea3 nh\u00e0 cung c\u1ea5p
\n– H\u1ee3p \u0111\u1ed3ng mua b\u00e1n
\n<\/span>– H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh
\n<\/span>– Bi\u00ean b\u1ea3n b\u00e0n giao<\/span><\/td>\n		C\u00e1c giao d\u1ecbch chi ti\u1ebft cho t\u1eebng nghi\u1ec7p v\u1ee5 ghi nh\u1eadn to\u00e0n to\u00e0n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 h\u01b0\u1edbng d\u1eabn \u1edf tr\u00ean.<\/span><\/td>\n<\/tr>\n
Khi x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh b\u00e0n giao, h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng \u2013 tr\u00edch kh\u1ea5u hao<\/span><\/td>\nN\u1ee3 TK 211
\nC\u00f3 TK 241<\/span><\/td>\n		– Bi\u00ean b\u1ea3n nghi\u1ec7m thu b\u00e0n giao
\n– B\u00e1o c\u00e1o quy\u1ebft to\u00e1n\u00a0\u2013 nghi\u1ec7m thu
\n– Quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng
\n– Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n ghi nh\u1eadn
\n– H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh<\/span><\/td>\n		N\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 b\u00ean nh\u1eadn th\u1ea7u \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n cho t\u1eebng h\u1ea1ng m\u1ee5c\/ph\u1ea7n vi\u1ec7c th\u00ec kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ed5ng n\u1eefa. K\u1ebf to\u00e1n c\u1ea7n l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p ti\u00eau hao trong qu\u00e1 tr\u00ecnh x\u00e2y l\u1eafp \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf h\u00ecnh th\u00e0nh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn.<\/span><\/td>\n<\/tr>\n
Gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 ti\u00eau hao, ph\u1ebf li\u1ec7u, h\u01b0 h\u1ecfng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u00e0nh t\u00e0i s\u1ea3n<\/span><\/td>\nN\u1ee3 TK 242
\nC\u00f3 TK 241<\/span><\/td>\n		– Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		C\u0103n c\u1ee9 bi\u00ean b\u1ea3n nghi\u1ec7m thu, ghi nh\u1eadn gi\u00e1 tr\u1ecb ti\u00eau hao kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n th\u1ea5p h\u01a1n t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 \u2013 ti\u00eau hao.<\/span><\/td>\n<\/tr>\n
B\u00e1n thanh l\u00fd ph\u1ebf li\u1ec7u thu h\u1ed3i ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n nguy\u00ean li\u1ec7u, trang thi\u1ebft b\u1ecb d\u01b0 th\u1eeba<\/span><\/td>\nN\u1ee3 TK 811C\u00f3 TK 241N\u1ee3 TK 131\/112C\u00f3 TK 711C\u00f3 TK 133<\/span><\/td>\n– Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea
\n– Bi\u00ean b\u1ea3n thanh l\u00fd
\n– H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh
\n– Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/td>\n		Sau khi th\u1ef1c hi\u1ec7n thanh l\u00fd, ghi nh\u1eadn c\u00e1c ch\u00eanh l\u1ec7ch th\u00ec ta \u0111\u00e3 gi\u1ea3i ph\u00f3ng h\u1ebft gi\u00e1 tr\u1ecb b\u00ean n\u1ee3 241 b\u1eb1ng b\u00ean c\u00f3 241.<\/span><\/td>\n<\/tr>\n
X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, x\u00e2y l\u1eafp kh\u00f4ng \u0111\u01b0\u1ee3c nghi\u1ec7m thu th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/td>\nN\u1ee3 TK 242
\nC\u00f3 TK 241<\/span><\/td>\n		– Bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c b\u00ean li\u00ean quan
\n– Gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn gi\u00e1 tr\u1ecb \u0111\u1ec1n b\u00f9 n\u1ebfu c\u00f3
\n– Phi\u1ebfu k\u1ebf to\u00e1n<\/span><\/td>\n		N\u1ebfu x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang kh\u00f4ng th\u00e0nh c\u00f4ng, kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u00ec sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u1ec1n b\u00f9 c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00f3 l\u00e0 kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u1ec3 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed kh\u00e1c trong d\u00e0i k\u1ef3.<\/span><\/td>\n<\/tr>\n
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