{"id":15846,"date":"2015-10-20T01:59:51","date_gmt":"2015-10-20T01:59:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15846"},"modified":"2015-10-20T09:22:54","modified_gmt":"2015-10-20T09:22:54","slug":"kinh-nghiem-lam-so-sach-ke-toan-va-bao-cao-thue-tai-nha-ky-4","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15846","title":{"rendered":"Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 4)"},"content":{"rendered":"
\"Kinh<\/div>\n
K\u1ef3 4: T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 M\u1eabu 08\/MST <\/i><\/b><\/span><\/div>\n
\n

\u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n c\u00f3 Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0<\/strong>, K\u1ebf to\u00e1n Centax xin cung c\u1ea5p b\u00e0i vi\u1ebft\u00a0Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0<\/strong> (K\u1ef3 4):\u00a0T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 M\u1eabu 08\/MST <\/i><\/b><\/span><\/p>\n

1. V\u00ec sao ph\u1ea3i \u0111\u0103ng k\u00ed t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf<\/strong><\/span><\/p>\n

V\u1ec1 thu\u1ebf GTGT<\/strong><\/span><\/em><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0111i\u1ec1u 15 kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 c\u00f3 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 tr\u01b0\u1edbc h\u1ebft ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb GTGT h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u00f9ng \u0111\u1ec3 cung c\u1ea5p cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hay c\u00e1c ch\u1ee9ng t\u1eeb, gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c. Ngo\u00e0i ra t\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u 15 \u201cC\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

Tr\u01b0\u1edbc h\u1ebft ta ph\u1ea3i hi\u1ec3u l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 lo\u1ea1i ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (2 t\u00e0i kho\u1ea3n b\u00ean mua v\u00e0 b\u00ean b\u00e1n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n hi\u1ec7n th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ngo\u00e0i ra c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c nh\u01b0 s\u00e9c, \u1ee7y nhi\u1ec7m chi, l\u1ec7nh chuy\u1ec3n ti\u1ec1n, \u1ee7y nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh bao g\u1ed3m lu\u00f4n c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 doanh doanh nghi\u1ec7p b\u00ean b\u00e1n ho\u1eb7c t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p b\u00ean mua thanh to\u00e1n sang t\u00e0i kho\u1ea3n c\u1ee7a c\u00f4ng ty b\u00ean b\u00e1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

V\u1ec1 thu\u1ebf TNDN<\/strong><\/span><\/em><\/p>\n

T\u1ea1i \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh\u00a0\u201cKho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u201d<\/span><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u00f4ng t\u01b0 78 n\u00e0y th\u00ec n\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m \u0111i\u1ec3m m\u1edbi n\u00e0y th\u00ec kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i b\u1ecf ra kh\u1ecfi kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

V\u1ec1 lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/strong><\/span><\/em><\/p>\n

Theo th\u00f4ng t\u01b0 156\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, t\u1ea1i \u0111i\u1ec1u 9 c\u00f3 quy \u0111\u1ecbnh \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, khi\u00a0c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung s\u1ed1 t\u00e0i kho\u1ea3n<\/strong>\u00a0t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd trong\u00a0th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi)<\/strong>\u00a0ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i t\u1ea1i T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (thay th\u1ebf T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf).\u201d<\/span><\/p>\n

2. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u00e0m m\u1eabu \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n v\u00e0 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 theo chi c\u1ee5c thu\u1ebf<\/strong><\/span><\/p>\n

M\u1eabu s\u1eed d\u1ee5ng 08-MST \u0111\u01b0\u1ee3c \u0111\u00ednh k\u00e8m v\u1edbi Th\u00f4ng t\u01b0 156\/2013\/TT-BTC (m\u1eabu n\u00e0y v\u00ed d\u1ee5 v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00ed v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 t\u00e0i kho\u1ea3n m\u1edbi v\u00e0 \u0111\u00f3ng m\u1ed9t t\u00e0i kho\u1ea3n kh\u00e1c, v\u00e0 thay \u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng). Chi ti\u1ebft\u00a0M\u1eabu 08\/MST \u0110i\u1ec1u ch\u1ec9nh b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/span><\/p>\n

Ngo\u00e0i ra t\u1ea1i m\u1eabu 08-MST doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u00f9ng \u0111\u1ec3 \u0111\u0103ng k\u00fd c\u00e1c th\u00f4ng tin khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u01b0:\u00a0\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, \u0110\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf, Ng\u00e0nh ngh\u1ec1 kinh doanh ch\u00ednh, V\u1ed1n \u0111i\u1ec1u l\u1ec7\u2026.<\/em><\/span><\/p>\n

Ch\u00f9m b\u00e0i d\u00e0i k\u1ef3 v\u1ec1\u00a0Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 <\/strong>do K\u1ebf to\u00e1n Centax, t\u1ed5ng h\u1ee3p v\u00e0 bi\u00ean t\u1eadp hi v\u1ecdng s\u1ebd tr\u1edf th\u00e0nh nh\u1eefng h\u1ed3 s\u01a1 h\u1eefu \u00edch cho m\u1ecdi k\u1ebf to\u00e1n tham kh\u1ea3o:<\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 1) – C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp v\u00e0 c\u00e1c \u0111i\u1ec1u c\u1ea7n bi\u1ebft<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 2) – C\u00e1c lo\u1ea1i t\u1edd khai,b\u00e1o c\u00e1o thu\u1ebf v\u00e0 h\u1ea1n n\u1ed9p<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 3) – Khai thu\u1ebf m\u00f4n b\u00e0i<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 4) – T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 m\u1eabu 08\/MST<\/a><\/span><\/p>\n

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 (K\u1ef3 5) – \u0110\u0103ng k\u00fd s\u1ed5 lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u1ea7n \u0111\u1ea7u\u00a0(m\u1eddi c\u00e1c b\u1ea1n \u0111\u00f3n \u0111\u1ecdc t\u1ea1i s\u1ed1 ti\u1ebfp theo)<\/em><\/strong><\/span><\/p>\n

 <\/p>\n

\u00a0<\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Kinh nghi\u1ec7m l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf t\u1ea1i nh\u00e0 gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n \u0111\u00e3 v\u00e0 \u0111ang nh\u1eadn s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o thu\u1ebf v\u1ec1 nh\u00e0 l\u00e0m c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan h\u01a1n v\u1ec1 c\u00e1c t\u1edd khai b\u00e1o c\u00e1o thu\u1ebf v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 khai b\u00e1o thu\u1ebf kh\u00e1c m\u00e0 m\u1ed9t k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 c\u1ea7n ph\u1ea3i l\u00e0m<\/p>\n","protected":false},"author":7,"featured_media":15897,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1949],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15846"}],"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=15846"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15846\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15897"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15846"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}