{"id":18181,"date":"2015-11-13T04:47:52","date_gmt":"2015-11-13T04:47:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18181"},"modified":"2016-12-09T04:51:39","modified_gmt":"2016-12-09T04:51:39","slug":"thoi-diem-ghi-nhan-doanh-thu-va-xuat-hoa-don-trong-hoat-dong-xay-lap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18181","title":{"rendered":"Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-18376\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Thoi-diem-ghi-nhan-doanh-thu-va-xuat-hoa-don-trong-hoat-dong-xay-lap-anh-chinh.jpg\" alt=\"Thoi diem ghi nhan doanh thu va xuat hoa don trong hoat dong xay lap - anh chinh\" width=\"190\" height=\"134\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hi\u1ec7n nay, c\u00f3 r\u1ea5t nhi\u1ec1u b\u1ea1n k\u1ebf to\u00e1n v\u1eabn c\u00f2n \u0111ang l\u00fang t\u00fang trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu trong c\u00e1c \u0111\u01a1n v\u1ecb x\u00e2y l\u1eafp v\u00e0 c\u0169ng nh\u01b0 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT. \u00a0\u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng d\u1ec5 d\u00e0ng h\u01a1n trong c\u00f4ng vi\u1ec7c,\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<strong>Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp<\/strong><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><span style=\"font-family: helvetica, arial, sans-serif;\">1. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/chuan-muc-ke-toan-so-15-hop-dong-xay-dung\/\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 15<\/a> H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u1ec1: Doanh thu v\u00e0 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c22. Doanh thu va\u0300 chi phi\u0301 cu\u0309a h\u01a1\u0323p \u0111\u00f4\u0300ng x\u00e2y d\u01b0\u0323ng \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n theo 2 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>(a) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p h\u01a1\u0323p \u0111\u00f4\u0300ng x\u00e2y d\u01b0\u0323ng quy \u0111i\u0323nh nha\u0300 th\u00e2\u0300u \u0111\u01b0\u01a1\u0323c thanh toa\u0301n theo ti\u00ea\u0301n \u0111\u00f4\u0323 k\u00ea\u0301 hoa\u0323ch, khi k\u00ea\u0301t qua\u0309 th\u01b0\u0323c hi\u00ea\u0323n h\u01a1\u0323p \u0111\u00f4\u0300ng x\u00e2y d\u01b0\u0323ng \u0111\u01b0\u01a1\u0323c \u01b0\u01a1\u0301c ti\u0301nh m\u00f4\u0323t ca\u0301ch \u0111a\u0301ng tin c\u00e2\u0323y, thi\u0300 doanh thu va\u0300 chi phi\u0301 li\u00ean quan \u0111\u00ea\u0301n h\u01a1\u0323p \u0111\u00f4\u0300ng \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n t\u01b0\u01a1ng \u01b0\u0301ng v\u01a1\u0301i ph\u00e2\u0300n c\u00f4ng vi\u00ea\u0323c \u0111a\u0303 hoa\u0300n tha\u0300nh do nha\u0300 th\u00e2\u0300u t\u01b0\u0323 xa\u0301c \u0111i\u0323nh va\u0300o nga\u0300y l\u00e2\u0323p ba\u0301o ca\u0301o ta\u0300i chi\u0301nh ma\u0300 kh\u00f4ng phu\u0323 thu\u00f4\u0323c va\u0300o ho\u0301a \u0111\u01a1n thanh toa\u0301n theo ti\u00ea\u0301n \u0111\u00f4\u0323 k\u00ea\u0301 hoa\u0323ch \u0111a\u0303 l\u00e2\u0323p hay ch\u01b0a va\u0300 s\u00f4\u0301 ti\u00ea\u0300n ghi tr\u00ean ho\u0301a \u0111\u01a1n la\u0300 bao nhi\u00eau.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>(b) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p h\u01a1\u0323p \u0111\u00f4\u0300ng x\u00e2y d\u01b0\u0323ng quy \u0111i\u0323nh nha\u0300 th\u00e2\u0300u \u0111\u01b0\u01a1\u0323c thanh toa\u0301n theo gia\u0301 tri\u0323 kh\u00f4\u0301i l\u01b0\u01a1\u0323ng th\u01b0\u0323c hi\u00ea\u0323n, khi k\u00ea\u0301t qua\u0309 th\u01b0\u0323c hi\u00ea\u0323n h\u01a1\u0323p \u0111\u00f4\u0300ng x\u00e2y d\u01b0\u0323ng \u0111\u01b0\u01a1\u0323c xa\u0301c \u0111i\u0323nh m\u00f4\u0323t ca\u0301ch \u0111a\u0301ng tin c\u00e2\u0323y va\u0300 \u0111\u01b0\u01a1\u0323c kha\u0301ch ha\u0300ng xa\u0301c nh\u00e2\u0323n, thi\u0300 doanh thu va\u0300 chi phi\u0301 li\u00ean quan \u0111\u00ea\u0301n h\u01a1\u0323p \u0111\u00f4\u0300ng \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n t\u01b0\u01a1ng \u01b0\u0301ng v\u01a1\u0301i ph\u00e2\u0300n c\u00f4ng vi\u00ea\u0323c \u0111a\u0303 hoa\u0300n tha\u0300nh \u0111\u01b0\u01a1\u0323c kha\u0301ch ha\u0300ng xa\u0301c nh\u00e2\u0323n trong ky\u0300 \u0111\u01b0\u01a1\u0323c pha\u0309n a\u0301nh tr\u00ean ho\u0301a \u0111\u01a1n \u0111a\u0303 l\u00e2\u0323p.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo chu\u1ea9n m\u1ef1c tr\u00ean, c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o ti\u1ebfn\u00a0\u0111\u1ed9 do hai b\u00ean th\u1ed1ng nh\u1ea5t<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh v\u00e0 h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u00e3 l\u1eadp<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft\u00a0<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 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft Kinh nghi\u1ec7m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng xem t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/kinh-nghiem-lam-ke-toan-xay-dung-xay-lap\/\">Kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng, x\u00e2y l\u1eafp<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><span style=\"font-family: helvetica, arial, sans-serif;\">2. Quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf<\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: #000000;\"><span style=\"font-family: helvetica, arial, sans-serif;\">2.1 Quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n\u00a0<\/span><\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, c\u00f4ng ty x\u00e2y l\u1eafp c\u0169ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.1 Theo kho\u1ea3n 2 \u0110i\u1ec1u 16 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m\u00a0l\u1eadp h\u00f3a \u0111\u01a1n\u00a0\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng\u00a0c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cNg\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \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.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>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.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, ng\u00e0y th\u00e1ng n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\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 ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n th\u00ec m\u1ed7i l\u1ea7n x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh\u00a0b\u00e0n giao,\u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh B\u0110S, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000; font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">L\u01b0u \u00fd:\u00a0<\/span><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">DN x\u00e2y d\u1ef1ng c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t m\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n d\u00e0i, vi\u1ec7c thanh to\u00e1n ti\u1ec1n th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 ho\u1eb7c theo kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh b\u00e0n giao th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp b\u00e0n giao c\u1ee7a t\u1eebng l\u1ea7n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n thanh to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh nh\u01b0ng khi duy\u1ec7t quy\u1ebft to\u00e1n, c\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng ph\u1ea3i thanh to\u00e1n th\u00ec C\u00f4ng ty th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ph\u1ea3i thanh to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n x\u00e2y l\u1eafp, b\u00ean A kh\u00f4ng tr\u1ef1c ti\u1ebfp c\u00f3 m\u1eb7t, b\u1ea1n kh\u00f4ng n\u00ean ghi b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i&#8230;C\u01a1 s\u1edf x\u00e2y l\u1eafp n\u1ebfu kh\u00f4ng mu\u1ed1n chuy\u1ec3n c\u1ea3 quy\u1ec3n h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u1ea5y ch\u1eef k\u00fd c\u1ee7a B\u00ean A, c\u00f3 th\u1ec3 giao cho nh\u00e2n vi\u00ean k\u1ef9 thu\u1eadt c\u1ee7a m\u00ecnh, mang li\u00ean xanh ( Li\u00ean 3) chuy\u1ec3n cho B\u00ean A k\u00fd x\u00e1c nh\u1eadn ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 l\u01b0u ch\u1ee9ng t\u1eeb<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft :\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-xu-ly-khi-dieu-chinh-giam-doanh-thu-do-quyet-toan-cong-trinh-xay-dung\/\">C\u00e1ch x\u1eed l\u00fd khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu do quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>2.2 Th\u1eddi\u00a0\u0111i\u1ec3m x\u00e1c\u00a0\u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 5 \u0110i\u1ec1u 8 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;<em>5. \u0110\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, bao g\u1ed3m c\u1ea3 \u0111\u00f3ng t\u00e0u, 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.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp l\u00e0 th\u1eddi \u0111i\u1ec3m\u00a0nghi\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 ch\u00ednh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 l\u00e0m t\u1ed1t \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft v\u1ec1 quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng xem t\u1ea1i \u0111\u00e2y\u00a0<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 style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2.3 Th\u1eddi\u00a0\u0111i\u1ec3m x\u00e1c\u00a0\u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 5 kho\u1ea3n 3 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh v\u1ec1 th\u1eddi\u00a0\u0111i\u1ec3m x\u00e1c\u00a0\u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN v\u1edbi ho\u1ea1t\u00a0\u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp\u00a0\u0111\u1eb7t nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;m) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t nghi\u1ec7m thu.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, th\u1eddi\u00a0\u0111i\u1ec3m x\u00e1c\u00a0\u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN gi\u1ed1ng th\u1eddi\u00a0\u0111i\u1ec3m x\u00e1c\u00a0\u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT. C\u00e1c b\u1ea1n l\u01b0u\u00a0\u00fd nh\u1eefng tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb x\u00e2y d\u1ef1ng, l\u1eafp\u00a0\u0111\u1eb7t c\u1ee7a nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 bao th\u1ea7u v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb: Doanh thu x\u00e2y l\u1eafp bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u00a0bao th\u1ea7u v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb: Doanh thu x\u00e2y l\u1eafp kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp c\u00f3 kh\u00e1c  g\u00ec so v\u1edbi nh\u1eefng doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18376,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2221],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18181"}],"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=18181"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18181\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18376"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18181"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}