{"id":16214,"date":"2015-11-19T08:09:19","date_gmt":"2015-11-19T08:09:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16214"},"modified":"2015-11-19T09:58:10","modified_gmt":"2015-11-19T09:58:10","slug":"nguyen-tac-ke-toan-cac-khoan-no-phai-tra-theo-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16214","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Nguyen<\/h2>\n

N\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u00e3 qua m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n t\u1eeb c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a m\u00ecnh.<\/span><\/p>\n

N\u1ee3 ph\u1ea3i tr\u1ea3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p khi doanh nghi\u1ec7p nh\u1eadn v\u1ec1 m\u1ed9t t\u00e0i s\u1ea3n, tham gia m\u1ed9t cam k\u1ebft ho\u1eb7c ph\u00e1t sinh c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd.<\/span><\/p>\n

N\u1ee3 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u00e3 qua, nh\u01b0 mua h\u00e0ng h\u00f3a ch\u01b0a tr\u1ea3 ti\u1ec1n, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ch\u01b0a thanh to\u00e1n, vay n\u1ee3, cam k\u1ebft b\u1ea3o h\u00e0nh h\u00e0ng h\u00f3a, cam k\u1ebft ngh\u0129a v\u1ee5 h\u1ee3p \u0111\u1ed3ng, ph\u1ea3i tr\u1ea3 nh\u00e2n vi\u00ean, thu\u1ebf ph\u1ea3i n\u1ed9p, ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/p>\n

V\u1eady Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n N\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\u00a0<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec1u 50 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

1.C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3, lo\u1ea1i nguy\u00ean t\u1ec7 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2.Vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u00e0 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, ph\u1ea3i tr\u1ea3 kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

a) Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 mang t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n v\u00e0 ng\u01b0\u1eddi b\u00e1n (l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp v\u1edbi ng\u01b0\u1eddi mua, g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n tr\u1ea3 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft). Kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u00e0y g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 khi nh\u1eadp kh\u1ea9u th\u00f4ng qua ng\u01b0\u1eddi nh\u1eadn \u1ee7y th\u00e1c (trong giao d\u1ecbch nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c);<\/span><\/p>\n

b) Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span><\/p>\n

c) Ph\u1ea3i tr\u1ea3 kh\u00e1c g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch mua, b\u00e1n, cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn chi ph\u00ed t\u00e0i ch\u00ednh, nh\u01b0: kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn ph\u1ea3i tr\u1ea3, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 do b\u00ean th\u1ee9 ba chi h\u1ed9; C\u00e1c kho\u1ea3n ti\u1ec1n b\u00ean nh\u1eadn \u1ee7y th\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u1ec3 thanh to\u00e1n theo ch\u1ec9 \u0111\u1ecbnh trong giao d\u1ecbch \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00f4ng mang t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i nh\u01b0 ph\u1ea3i tr\u1ea3 do m\u01b0\u1ee3n t\u00e0i s\u1ea3n, ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng, t\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd, ph\u1ea3i tr\u1ea3 v\u1ec1 c\u00e1c kho\u1ea3n BHXH, BHYT, BHTN, KPC\u0110\u2026<\/span><\/p>\n

3.Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u0103n c\u1ee9 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u1ec3 ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n ho\u1eb7c ng\u1eafn h\u1ea1n.<\/span><\/p>\n

4.Khi c\u00f3 c\u00f3 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y m\u1ed9t kho\u1ea3n t\u1ed5n th\u1ea5t c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn x\u1ea3y ra, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn ngay m\u1ed9t kho\u1ea3n ph\u1ea3i tr\u1ea3 theo nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng.<\/span><\/p>\n

5.K\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (\u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u1edf t\u00e0i kho\u1ea3n 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i) \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u00e0 K\u1ebf to\u00e1n Centax mu\u1ed1n gi\u1edbi thi\u1ec7u \u0111\u1ebfn c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/em><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y n\u1ed9i dung v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18730,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2213],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16214"}],"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=16214"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16214\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18730"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16214"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}