{"id":19171,"date":"2015-12-04T09:17:17","date_gmt":"2015-12-04T09:17:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19171"},"modified":"2016-12-07T10:36:18","modified_gmt":"2016-12-07T10:36:18","slug":"cach-hach-toan-chi-phi-trong-xay-dung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19171","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed trong x\u00e2y d\u1ef1ng"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-19395\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Cach-hach-toan-chi-phi-trong-xay-dung.jpg\" alt=\"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed trong x\u00e2y d\u1ef1ng\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Cach-hach-toan-chi-phi-trong-xay-dung.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Cach-hach-toan-chi-phi-trong-xay-dung-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed trong x\u00e2y d\u1ef1ng l\u00e0 c\u00f4ng vi\u1ec7c r\u1ea5t ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi k\u1ebf to\u00e1n lu\u00f4n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c, ph\u00f9 h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed. V\u1eady th\u00ec c\u00e1ch h\u1ea1ch to\u00e1n nh\u1eefng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft <strong>C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed trong x\u00e2y d\u1ef1ng<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. Chi ph\u00ed Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1.1 T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n s\u1eed d\u1ee5ng TK 621- Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p, th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5, lao v\u1ee5 c\u1ee7a doanh nghi\u1ec7p x\u00e2y l\u1eafp.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean N\u1ee3: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, kinh doanh d\u1ecbch v\u1ee5 trong k\u1ef3\u00a0h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 B\u00ean C\u00f3:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u,v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft \u0111\u01b0\u1ee3c nh\u1eadp l\u1ea1i kho.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> &#8211; K\u1ebft chuy\u1ec3n ho\u1eb7c t\u00ednh ph\u00e2n b\u1ed5 tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp trong k\u1ef3 v\u00e0o TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t,kinh doanh d\u1edf dang v\u00e0 chi ti\u1ebft cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m,d\u1ecbch v\u1ee5 lao v\u1ee5\u2026<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 621 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 621 ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng trong doanh nghi\u1ec7p x\u00e2y l\u1eafp nh\u01b0 ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, ho\u1ea1t \u0111\u1ed9ng c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 lao v\u1ee5. Trong t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u00ec ph\u1ea3i m\u1edf chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng \u0111\u1ec3 cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0o TK 621 m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-tai-khoan-621-chi-phi-nguyen-lieu-vat-lieu-truc-tiep\/\">C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1.2 Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Khi xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 trong k\u1ef3 ghi:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u,v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 152<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> 2. Tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay (kh\u00f4ng qua kho) v\u00e0 doanh nghi\u1ec7p x\u00e2y l\u1eafp t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 621 \u2013 theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 133 (1331) &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112, 331\u2026<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> 3. Tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 doanh nghi\u1ec7p x\u00e2y l\u1eafp t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ghi:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 621 \u2013 (gi\u00e1 g\u1ed3m c\u1ea3 thu\u1ebf GTGT)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112, 331\u2026<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> 4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p x\u00e2y l\u1eafp th\u1ef1c hi\u1ec7n t\u1ea1m \u1ee9ng chi ph\u00ed x\u00e2y l\u1eafp giao kho\u00e1n n\u1ed9i b\u1ed9 m\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n kh\u00f4ng t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi t\u1ea1m \u1ee9ng ghi:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 141 (1413) &#8211; T\u1ea1m \u1ee9ng chi ph\u00ed x\u00e2y l\u1eafp giao kho\u00e1n n\u1ed9i b\u1ed9.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112, 152, \u2026<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi b\u1ea3n quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh \u0111\u00e3 b\u00e0n giao \u0111\u01b0\u1ee3c duy\u1ec7t, ghi:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 621 \u2013 (ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u,v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 133 (n\u1ebfu c\u00f3)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 141 (1413)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t ra kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp,cu\u1ed1i k\u1ef3 nh\u1eadp l\u1ea1i kho, ghi:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> N\u1ee3 TK 152<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 621<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2. Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2.1 T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n s\u1eed d\u1ee5ng TK 622- Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p v\u00e0 cho lao \u0111\u1ed9ng thu\u00ea ngo\u00e0i theo t\u1eebng lo\u1ea1i c\u00f4ng vi\u1ec7c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a TK 622 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean N\u1ee3:\u00a0Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p, cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m: ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch tr\u00ean ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean C\u00f3:\u00a0K\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0o b\u00ean N\u1ee3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 622 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0o TK 622 m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-tai-khoan-622-chi-phi-nhan-cong-truc-tiep\/\">C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2.2 Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng t\u00ednh l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p, cung c\u1ea5p lao v\u1ee5, d\u1ecbch v\u1ee5 g\u1ed3m l\u01b0\u01a1ng ch\u00ednh, l\u01b0\u01a1ng ph\u1ee5, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n c\u00f4ng cho c\u00f4ng nh\u00e2n thu\u00ea ngo\u00e0i:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 622<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 334(3341- Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK334(3342- Ph\u1ea3i tr\u1ea3 lao \u0111\u1ed9ng thu\u00ea ngo\u00e0i)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Khi th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u00edch BHXH, BHYT, KPC\u0110 c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 622<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 338 (3382, 3383, 3384)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Khi t\u1ea1m \u1ee9ng chi ph\u00ed ti\u1ec1n c\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng giao kho\u00e1n x\u00e2y l\u1eafp n\u1ed9i b\u1ed9 (\u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n kh\u00f4ng t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang):<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 141 &#8211; T\u1ea1m \u1ee9ng chi ph\u00ed x\u00e2y l\u1eafp giao kho\u00e1n n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112 \u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. Khi b\u1ea3ng quy\u1ebft to\u00e1n t\u1ea1m \u1ee9ng v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh\u00a0 b\u00e0n giao \u0111\u01b0\u1ee3c duy\u1ec7t &#8211; ph\u1ea7n gi\u00e1 tr\u1ecb nh\u00e2n c\u00f4ng ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 622<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 141<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">3. Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">3.1 T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 623 &#8211; Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eed d\u1ee5ng xe, m\u00e1y thi c\u00f4ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eed d\u1ee5ng xe, m\u00e1y thi c\u00f4ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p x\u00e2y l\u1eafp th\u1ef1c hi\u1ec7n x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c thi c\u00f4ng h\u1ed7n h\u1ee3p &#8211; v\u1eeba th\u1ee7 c\u00f4ng, v\u1eeba k\u1ebft h\u1ee3p b\u1eb1ng m\u00e1y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng, h\u00e0ng ng\u00e0y c\u00e1c \u0111\u1ed9i xe m\u00e1y ph\u1ea3i l\u1eadp \u201cNh\u1eadt tr\u00ecnh xe m\u00e1y\u201d ho\u1eb7c \u201cPhi\u1ebfu theo d\u00f5i ho\u1ea1t \u0111\u1ed9ng xe m\u00e1y thi c\u00f4ng\u201d. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n thu h\u1ed3i c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean \u0111\u1ec3 t\u1ed5ng h\u1ee3p c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 cho xe m\u00e1y thi c\u00f4ng c\u0169ng nh\u01b0 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u1ee7a t\u1eebng lo\u1ea1i m\u00e1y, t\u1eebng nh\u00f3m m\u00e1y ho\u1eb7c t\u1eebng m\u00e1y. Sau \u0111\u00f3 t\u00ednh ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng x\u00e2y l\u1eafp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a TK 623- Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean N\u1ee3:\u00a0C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn m\u00e1y thi c\u00f4ng (chi ph\u00ed nguy\u00ean li\u1ec7u cho m\u00e1y ho\u1ea1t \u0111\u1ed9ng,chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u khi\u1ec3n m\u00e1y,chi ph\u00ed b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa m\u00e1y thi c\u00f4ng\u2026 )<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean C\u00f3:\u00a0K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng v\u00e0o b\u00ean N\u1ee3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n 623 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 623 chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng c\u00f3 6 TK c\u1ea5p 2:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<table style=\"border-color: #000000; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td width=\"149\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 6231- Chi ph\u00ed nh\u00e2n c\u00f4ng<\/span><\/td>\n<td width=\"492\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh l\u01b0\u01a1ng ch\u00ednh, l\u01b0\u01a1ng ph\u1ee5: ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u khi\u1ec3n xe, m\u00e1y thi c\u00f4ng, c\u00f4ng nh\u00e2n ph\u1ee5c v\u1ee5 m\u00e1y thi c\u00f4ng k\u1ec3 c\u1ea3 kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca c\u1ee7a c\u00e1c c\u00f4ng nh\u00e2n n\u00e0y. TK n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh kho\u1ea3n tr\u00edch BHXH, BHYT, KPC\u0110 t\u00ednh theo t\u1ef7 l\u1ec7 tr\u00ean ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n s\u1eed d\u1ee5ng xe, m\u00e1y thi c\u00f4ng. Kho\u1ea3n t\u00ednh tr\u00edch n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 627- Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"149\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 6232- Chi ph\u00ed v\u1eadt li\u1ec7u<\/span><\/td>\n<td width=\"492\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed nhi\u00ean li\u1ec7u nh\u01b0 x\u0103ng, d\u1ea7u, m\u1ee1 \u2026 v\u00e0 c\u00e1c v\u1eadt li\u1ec7u kh\u00e1c ph\u1ee5c v\u1ee5 cho xe m\u00e1y thi c\u00f4ng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"149\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 6233- Chi ph\u00ed d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td width=\"492\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 lao \u0111\u1ed9ng li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a xe, m\u00e1y thi c\u00f4ng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"149\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 6234- Chi ph\u00ed kh\u1ea5u hao m\u00e1y thi c\u00f4ng<\/span><\/td>\n<td width=\"492\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kh\u1ea5u hao m\u00e1y m\u00f3c thi c\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"149\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 6237- Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i<\/span><\/td>\n<td width=\"492\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i nh\u01b0 thu\u00ea ngo\u00e0i s\u1eefa ch\u1eefa xe, m\u00e1y thi c\u00f4ng, b\u1ea3o hi\u1ec3m xe, m\u00e1y thi c\u00f4ng, chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5 \u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"149\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 6238- Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/span><\/td>\n<td width=\"492\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a xe, m\u00e1y thi c\u00f4ng, kho\u1ea3n chi cho lao \u0111\u1ed9ng n\u1eef \u2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0o TK 623 m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-tai-khoan-623-chi-phi-su-dung-may-thi-cong\/\">C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 623 \u2013 Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">3.2 Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eed m\u00e1y thi c\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng: t\u1ed5 ch\u1ee9c \u0111\u1ed9i m\u00e1y thi c\u00f4ng ri\u00eang bi\u1ec7t chuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c kh\u1ed1i l\u01b0\u1ee3ng thi c\u00f4ng b\u1eb1ng m\u00e1y ho\u1eb7c giao m\u00e1y thi\u00a0c\u00f4ng cho c\u00e1c \u0111\u1ed9i, x\u00ed nghi\u1ec7p x\u00e2y l\u1eafp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2.1 N\u1ebfu doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c \u0111\u1ed9i m\u00e1y thi c\u00f4ng ri\u00eang bi\u1ec7t v\u00e0 c\u00f3 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd \u0111\u1ec3 theo d\u00f5i ri\u00eang chi ph\u00ed nh\u01b0 1 b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t \u0111\u1ed9c l\u1eadp. K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c chi ph\u00ed li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i m\u00e1y thi c\u00f4ng:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 621, 622, 627.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK c\u00f3 li\u00ean quan.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf ca m\u00e1y:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 154<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 621, 622, 627.<\/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 gi\u00e1 th\u00e0nh ca m\u00e1y t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c, t\u00ednh ph\u00e2n b\u1ed5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng x\u00e2y, l\u1eafp:<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p lao v\u1ee5 m\u00e1y l\u1eabn nhau gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623 \u2013 Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 154.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c b\u00e1n lao v\u1ee5 m\u00e1y l\u1eabn nhau gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn trong n\u1ed9i b\u1ed9, ghi:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211;\u00a0Gi\u00e1 th\u00e0nh ca m\u00e1y chuy\u1ec3n giao cho c\u00e1c b\u1ed9 ph\u1eadn x\u00e2y l\u1eafp trong n\u1ed9i b\u1ed9:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 632<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 154<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u1ecb gi\u00e1 cung c\u1ea5p lao v\u1ee5 m\u00e1y t\u00ednh theo gi\u00e1 ti\u00eau th\u1ee5, k\u1ec3 c\u1ea3 thu\u1ebf GTGT:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623 \u2013 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 512 \u2013 Doanh thu t\u00ednh theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT \u0111\u1ea7u ra<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp s\u1ebd ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 512<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2.2 N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng t\u1ed5 ch\u1ee9c \u0111\u1ed9i m\u00e1y thi c\u00f4ng ri\u00eang bi\u1ec7t, ho\u1eb7c c\u00f3 t\u1ed5 ch\u1ee9c \u0111\u1ed9i m\u00e1y thi c\u00f4ng ri\u00eang bi\u1ec7t nh\u01b0ng kh\u00f4ng ph\u00e2n c\u1ea5p th\u00e0nh m\u1ed9t b\u1ed9 ph\u1eadn \u0111\u1ed9c l\u1eadp \u0111\u1ec3 theo d\u00f5i ri\u00eang chi ph\u00ed th\u00ec chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o TK623 &#8211; Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. \u0110\u1ed1i v\u1edbi chi ph\u00ed th\u01b0\u1eddng xuy\u00ean:<\/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\u1ec1n l\u01b0\u01a1ng (l\u01b0\u01a1ng ch\u00ednh, l\u01b0\u01a1ng ph\u1ee5), ti\u1ec1n c\u00f4ng, ti\u1ec1n \u0103n gi\u1eefa ca ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n \u0111i\u1ec1u khi\u1ec3n m\u00e1y, ph\u1ee5c v\u1ee5 m\u00e1y, ghi:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623 (6231)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 334<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p x\u00e2y l\u1eafp th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p cho c\u00f4ng nh\u00e2n \u0111i\u1ec1u khi\u1ec3n m\u00e1y thi c\u00f4ng, k\u1ebf to\u00e1n ghi gi\u1ed1ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00f4ng nh\u00e2n x\u00e2y l\u1eafp.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xu\u1ea5t kho ho\u1eb7c mua nguy\u00ean li\u1ec7u, nhi\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ph\u1ee5 s\u1eed d\u1ee5ng cho xe, m\u00e1y thi c\u00f4ng:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623 (6232)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 (1331) &#8211; n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 152, 111, 112, 331\u2026<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng cho xe, m\u00e1y thi c\u00f4ng:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623 (6233)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 153, 111, 112\u2026 (lo\u1ea1i ph\u00e2n b\u1ed5 1 l\u1ea7n)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 242\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u1ea5u hao xe, m\u00e1y thi c\u00f4ng s\u1eed d\u1ee5ng \u1edf \u0111\u1ed9i m\u00e1y thi c\u00f4ng:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623 (6234)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 214<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u00e1t sinh (chi ph\u00ed s\u1eeda ch\u1eefa m\u00e1y thi c\u00f4ng thu\u00ea ngo\u00e0i, \u0111i\u1ec7n, n\u01b0\u1edbc, ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5\u2026)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623 (6237) \u2013 Gi\u00e1 ho\u00e1 \u0111\u01a1n ch\u01b0a c\u00f3 thu\u1ebf (n\u1ebfu t\u00ednh thu\u1ebf GTGT kh\u1ea5u tr\u1eeb)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 (1331) &#8211; Thu\u1ebf GTGT (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112, 331\u2026<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n ph\u00e1t sinh:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623 (6238)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 (1331) &#8211; n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. \u0110\u1ed1i v\u1edbi chi ph\u00ed t\u1ea1m th\u1eddi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng tr\u00edch tr\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi ph\u00e1t sinh chi ph\u00ed:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 242<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 (1331) &#8211; n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112, 331\u2026<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi ph\u00e2n b\u1ed5 chi ph\u00ed trong k\u1ef3:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623 (chi ti\u1ebft c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 242: S\u1ed1 ph\u00e2n b\u1ed5 trong th\u00e1ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 tr\u00edch tr\u01b0\u1edbc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi tr\u00edch tr\u01b0\u1edbc chi ph\u00ed:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 623<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 335<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 335<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112, 331\u2026<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">4. Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">4.1 T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng\u00a0<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n s\u1eed d\u1ee5ng TK 627\u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a \u0111\u1ed9i x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh g\u1ed3m: l\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u0111\u1ed9i x\u00e2y d\u1ef1ng, kho\u1ea3n tr\u00edch BHXH, BHYT, KPC\u0110 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh; kh\u1ea5u hao TSC\u0110 d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i v\u00e0 nh\u1eefng chi ph\u00ed kh\u00e1c li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ed9i dung v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a TK627- Chi ph\u00ed s\u1ea3n xu\u1ea5t chung nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean N\u1ee3:\u00a0C\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3 bao g\u1ed3m: l\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u0111\u1ed9i x\u00e2y d\u1ef1ng; ti\u1ec1n \u0103n gi\u1eefa ca c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u0111\u1ed9i x\u00e2y d\u1ef1ng, kho\u1ea3n tr\u00edch BHXH, BHYT, KPC\u0110 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 (%) quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh tr\u00ean l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u0111\u1ed9i (thu\u1ed9c bi\u00ean ch\u1ebf c\u1ee7a doanh nghi\u1ec7p); kh\u1ea5u hao TSC\u0110 d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i v\u00e0 nh\u1eefng chi ph\u00ed kh\u00e1c li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean C\u00f3:\u00a0&#8211; C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 &#8211; K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0o b\u00ean N\u1ee3 TK154- Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 627 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TK 627 c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ TK 6271- Chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ TK 6272- Chi ph\u00ed v\u1eadt li\u1ec7u<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ TK 6273- Chi ph\u00ed d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ TK 6274- Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ TK 6277- Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ TK 6278- Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0o TK 627 m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i \u0111\u00e2y\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-tai-khoan-627-chi-phi-san-xuat-chung\/\">C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">4.2 Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Khi t\u00ednh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean c\u1ee7a \u0111\u1ed9i x\u00e2y d\u1ef1ng; ti\u1ec1n \u0103n gi\u1eefa ca c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u0111\u1ed9i x\u00e2y d\u1ef1ng ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 627 (6271)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 334<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Khi tr\u00edch BHXH, BHYT, KPC\u0110 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u0111\u1ed9i (thu\u1ed9c bi\u00ean ch\u1ebf doanh nghi\u1ec7p), ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 627 (6271)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 338 (3382, 3383, 3384)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Chi ph\u00ed nguy\u00ean li\u1ec7u, nhi\u00ean li\u1ec7u xu\u1ea5t d\u00f9ng cho \u0111\u1ed9i x\u00e2y d\u1ef1ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 627 (6272)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 152<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. Khi xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf cho \u0111\u1ed9i x\u00e2y d\u1ef1ng, c\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu xu\u1ea5t kho, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 627 (6273)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 153<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6. Khi xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn cho \u0111\u1ed9i x\u00e2y d\u1ef1ng ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 242<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 153<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">7. Khi ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung trong k\u1ef3, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 627 (6273)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 242<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">8. Tr\u00edch kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t\u2026 thu\u1ed9c \u0111\u1ed9i x\u00e2y d\u1ef1ng, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 627 (6274)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 214<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">9. Chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i\u2026 thu\u1ed9c \u0111\u1ed9i x\u00e2y d\u1ef1ng, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 627 (6277)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 (1331) &#8211; n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">10. C\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c ph\u00e1t sinh t\u1ea1i \u0111\u1ed9i x\u00e2y d\u1ef1ng, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 627 (6278)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK\u00a0 133 (1331) &#8211; n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">11. Khi tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 thu\u1ed9c \u0111\u1ed9i x\u00e2y d\u1ef1ng t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK627 (6273)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK335<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">12. Tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 d\u1ea7n s\u1ed1 \u0111\u00e3 chi v\u1ec1 chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 thu\u1ed9c \u0111\u1ed9i x\u00e2y d\u1ef1ng, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 627 (6273)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 242<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">13. N\u1ebfu ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t chung, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 111, 112, 138\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 627<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed trong x\u00e2y d\u1ef1ng l\u00e0 c\u00f4ng vi\u1ec7c r\u1ea5t ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi k\u1ebf to\u00e1n lu\u00f4n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c nh\u1eefng lo\u1ea1i chi ph\u00ed ph\u00f9 h\u1ee3p. V\u1eady th\u00ec c\u00e1ch h\u1ea1ch to\u00e1n nh\u1eefng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed trong x\u00e2y d\u1ef1ng, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19395,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2327],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19171"}],"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=19171"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19171\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19395"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19171"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}