{"id":18904,"date":"2015-11-27T16:14:45","date_gmt":"2015-11-27T16:14:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18904"},"modified":"2016-12-06T08:12:20","modified_gmt":"2016-12-06T08:12:20","slug":"cac-khoan-thu-nhap-lam-phat-sinh-chenh-lech-giua-ke-toan-va-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18904","title":{"rendered":"C\u00e1c kho\u1ea3n thu nh\u1eadp l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf"},"content":{"rendered":"

\"C\u00e1c<\/h2>\n

Tr\u01b0\u1edbc th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1eefng kho\u1ea3n ch\u00eanh l\u1ec7ch (ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u00e0 ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n) gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd t\u1eadp trung ph\u00e2n t\u00edch l\u00e0m r\u00f5 h\u01a1n c\u00e1c kho\u1ea3n thu nh\u1eadp theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u00e3 l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch v\u1edbi m\u1ee5c \u0111\u00edch gi\u00fap nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn \u0111\u01a1n gi\u1ea3n h\u01a1n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/p>\n

Lu\u1eadt s\u1ed1 32\/2013\/QH13<\/a><\/strong> ng\u00e0y 09\/06\/2013 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN); Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf TNDN; Th\u00f4ng t\u01b0 78\/2014\/TT \u2013 BTC ng\u00e0y 18\/06\/2014 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110 – CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf TNDN. Nh\u1eefng quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh tr\u00ean, \u0111\u00e3 l\u00e0m ph\u00e1t sinh nh\u1eefng kho\u1ea3n ch\u00eanh l\u1ec7ch (ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u00e0 ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n) gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf:<\/span><\/p>\n

C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf – (Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh)<\/span><\/p>\n

Trong \u0111\u00f3:<\/span><\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf = (Doanh thu \u2013 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb) + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/span><\/p>\n

Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 DN \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. M\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN v\u00e0 c\u1ee7a k\u1ebf to\u00e1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t d\u1eabn \u0111\u1ebfn ph\u00e1t sinh kho\u1ea3n ch\u00eanh l\u1ec7ch, \u0111\u00f3 l\u00e0:<\/span><\/p>\n

Th\u1ee9 nh\u1ea5t,<\/b> <\/i>th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf: \u201c\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua\u201d. Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 14 (VAS 14), th\u00ec 05 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu \u0111\u00f3 l\u00e0 \u201cDN \u0111\u00e3 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua; DN kh\u00f4ng c\u00f2n n\u1eafm gi\u1eef quy\u1ec1n qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u01b0 ng\u01b0\u1eddi s\u1edf h\u1eefu h\u00e0ng h\u00f3a ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a; Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn; DN \u0111\u00e3 thu \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch b\u00e1n h\u00e0ng; X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u00e1n h\u00e0ng\u201d.<\/span><\/p>\n

Theo \u0111\u00f3, v\u1edbi quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN, ch\u1ec9 c\u1ea7n chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu. V\u1eady nh\u01b0ng, theo VAS 14, ngo\u00e0i vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua c\u00f2n ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c giao d\u1ecbch n\u00e0y. C\u1ea3 hai quy \u0111\u1ecbnh \u0111\u1ec1u kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. \u0110i\u1ec1u ki\u1ec7n theo VAS 14 l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eb7t ch\u1ebd, c\u00f3 th\u1ec3 \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua nh\u01b0ng n\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn l\u1ee3i \u00edch kinh t\u1ebf, th\u00ec s\u1ebd ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu, d\u1eabn \u0111\u1ebfn ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi. \u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5\u2026 c\u0169ng t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n

Th\u1ee9 hai,<\/b> <\/i>tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN. \u201cC\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u1ea3i c\u1eed \u0111\u1ea1i di\u1ec7n m\u1ed9t b\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf TNDN thay cho c\u00e1c b\u00ean c\u00f2n l\u1ea1i tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh\u201d. Theo quy \u0111\u1ecbnh, \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c nh\u1eadn l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ebf TNDN, s\u1ebd ghi t\u0103ng thu nh\u1eadp t\u00e0i ch\u00ednh v\u00e0 g\u1ed9p v\u00e0o l\u00e0m t\u0103ng t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ebf TNDN. Tuy nhi\u00ean, nh\u01b0ng theo quy \u0111\u1ecbnh th\u00ec kho\u1ea3n n\u00e0y s\u1ebd kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNDN, d\u1eabn \u0111\u1ebfn ph\u00e1t sinh kho\u1ea3n ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n.<\/span><\/p>\n

D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 k\u1ebf to\u00e1n, khi ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u1ec1u ph\u1ea3i ghi nh\u1eadn t\u0103ng t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, tuy nhi\u00ean trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u01b0u \u0111\u00e3i nh\u01b0 quy \u0111\u1ecbnh tr\u00ean th\u00ec s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf, v\u00ec th\u1ebf m\u00e0 ph\u00e1t sinh c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n.
\nTh\u1ee9 ba,<\/b> <\/i>\u201cthu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u00f3 l\u00e0 thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; TNDN t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n\u2026\u201d Nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a k\u1ebf to\u00e1n v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0m t\u0103ng thu nh\u1eadp v\u00e0 \u0111\u01b0\u1ee3c \u0111\u1ec3 g\u1ed9p v\u00e0o, l\u00e0m t\u0103ng t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ebf TNDN; C\u00f2n theo quy \u0111\u1ecbnh thu\u1ebf th\u00ec nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0y thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf, cho n\u00ean kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf, d\u1eabn \u0111\u1ebfn ph\u00e1t sinh kho\u1ea3n ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n.<\/span><\/p>\n

Th\u1ee9 t\u01b0,<\/b> <\/i>\u201ctr\u01b0\u1eddng h\u1ee3p DN c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, d\u1ecbch v\u1ee5, cho thu\u00ea t\u00e0i s\u1ea3n m\u00e0 kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n\u201d. Nh\u01b0 v\u1eady, so v\u1edbi quy \u0111\u1ecbnh c\u1ee7a k\u1ebf to\u00e1n, n\u1ebfu doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t l\u1ea7n theo t\u1ed5ng s\u1ed1 ti\u1ec1n th\u00ec s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t trong vi\u1ec7c ghi nh\u1eadn doanh thu. B\u1edfi theo quy \u0111\u1ecbnh c\u1ee7a k\u1ebf to\u00e1n doanh thu, tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc nhi\u1ec1u k\u1ef3 ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian nhi\u1ec1u k\u1ef3; C\u00f2n k\u1ef3 h\u1ea1ch to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng c\u1ee7a k\u1ef3 \u0111\u00f3. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi.<\/span><\/p>\n

Th\u1ee9 n\u0103m,<\/b> <\/i>kh\u00e1c bi\u1ec7t gi\u1eefa thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n v\u1edbi gi\u00e1 \u1ea5n \u0111\u1ecbnh t\u00ednh thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf: Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n

\"[\u200bIMG]\"<\/span><\/p>\n

\u200b<\/span>Trong \u0111\u00f3, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf m\u00e0 b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng thu \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng quy \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ec3m tra v\u00e0 \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb th\u00e0nh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Khi c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, s\u1ebd x\u1ea3y ra s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ghi nh\u1eadn doanh thu gi\u1eefa DN v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf, s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y t\u1ea1o n\u00ean kho\u1ea3n ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n.<\/span><\/p>\n

Th\u1ee9 s\u00e1u,<\/b> <\/i>doanh thu kh\u00e1c bi\u1ec7t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ea5p h\u01a1n gi\u00e1 t\u1ea1i b\u1ea3ng \u0111\u1ea5t do UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec t\u00ednh theo gi\u00e1 \u0111\u1ea5t c\u1ee7a UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng\u201d. V\u1edbi t\u00ecnh hu\u1ed1ng n\u00e0y s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ghi nh\u1eadn doanh thu chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a DN v\u1edbi s\u1ef1 \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, l\u00e0m ph\u00e1t sinh kho\u1ea3n ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n.<\/span><\/p>\n

Th\u1ee9 b\u1ea3y,<\/b> <\/i>c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf: \u201cDN c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0\u201d. D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec khi ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u1ec1u ph\u1ea3i ghi nh\u1eadn t\u0103ng t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, tuy nhi\u00ean trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u01b0u \u0111\u00e3i nh\u01b0 quy \u0111\u1ecbnh tr\u00ean th\u00ec s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa t\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf, v\u00ec th\u1ebf m\u00e0 ph\u00e1t sinh c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n.<\/span><\/p>\n

T\u00e0i li\u1ec7u tham kh\u1ea3o: <\/b><\/span><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh (2014), Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT \u2013 BTC ng\u00e0y 18\/06\/2014; <\/i><\/span>
\n 2. B\u1ed9 T\u00e0i ch\u00ednh, H\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam;<\/span>
\n 3. Ch\u00ednh ph\u1ee7 (2013), Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110 \u2013 CP ng\u00e0y 26\/12\/2013;<\/span>
\n 4. Qu\u1ed1c h\u1ed9i (2013), Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf TNDN.<\/span><\/p>\n

Ngu\u1ed3n: PGS., TS. CH\u00daC ANH T\u00da – H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Khi doanh nghi\u1ec7p t\u00ednh doanh thu ch\u1ecbu thu\u1ebf th\u00ec th\u1ea5y c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Tr\u01b0\u1edbc th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1eefng kho\u1ea3n ch\u00eanh l\u1ec7ch (ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u00e0 ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n) gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf bao g\u1ed3m nh\u1eefng ch\u00eanh l\u1ec7ch n\u00e0o?\u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n t\u1eadp trung ph\u00e2n t\u00edch l\u00e0m r\u00f5 h\u01a1n c\u00e1c kho\u1ea3n thu nh\u1eadp theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u00e3 l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch v\u1edbi m\u1ee5c \u0111\u00edch gi\u00fap nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn \u0111\u01a1n gi\u1ea3n h\u01a1n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft b\u00e0i vi\u1ebft C\u00e1c kho\u1ea3n thu nh\u1eadp l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf <\/p>\n","protected":false},"author":7,"featured_media":19081,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2282,3981],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18904"}],"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=18904"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18904\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19081"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18904"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}