{"id":19305,"date":"2015-12-02T09:37:10","date_gmt":"2015-12-02T09:37:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19305"},"modified":"2015-12-04T08:22:44","modified_gmt":"2015-12-04T08:22:44","slug":"video-bai-giang-nhung-rui-ro-thuong-gap-ve-chung-tu-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19305","title":{"rendered":"Video b\u00e0i gi\u1ea3ng Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 nh\u1eefng gi\u1ea5y t\u1edd, v\u1eadt mang tin th\u1ec3 hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u00e3 ho\u00e0n th\u00e0nh, l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n g\u1eb7p nh\u1eefng r\u1ee7i ro g\u00ec? C\u00e1ch gi\u1ea3i quy\u1ebft \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o? N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn trong b\u00e0i gi\u1ea3ng c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-nang-cao\/\" target=\"_blank\">L\u1edbp k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u00e2ng cao<\/a> c\u1ee7a K\u1ebf to\u00e1n Centax.\u00a0<a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb n\u1ed9i dung n\u00e0y trong <strong>Video b\u00e0i gi\u1ea3ng Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n\u00a0<\/strong>do gi\u1ea3ng vi\u00ean B\u00f9i Th\u1ecb L\u1ec7 Ph\u01b0\u01a1ng\u00a0c\u1ee7a K\u1ebf to\u00e1n Centax thuy\u1ebft tr\u00ecnh.<\/span><br \/>\n<iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/Pq065IMoQe8\" width=\"466\" height=\"262\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1. R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi k\u00ea khai thu\u1ebf GTGT \u0111\u1ec3 n\u1ed9p cho C\u01a1 quan thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o v\u00e0 GTGT \u0111\u1ea7u ra th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra. \u0110\u1ec3 c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c \u0111\u00fang v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng c\u0169ng nh\u01b0 gi\u00e1 tr\u1ecb khi k\u00ea khai, c\u00f4ng vi\u1ec7c \u0111\u1ea7u ti\u00ean v\u00e0 c\u0169ng l\u00e0 \u0111\u01a1n gi\u1ea3n nh\u1ea5t \u0111\u1ed1i v\u1edbi m\u1ed7i k\u1ebf to\u00e1n l\u00e0 c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i s\u1ed1 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o v\u00e0 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u ra b\u1eb1ng c\u00e1ch \u0111\u1ebfm s\u1ed1 l\u01b0\u1ee3ng.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2. R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng c\u00f3, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 th\u1ee9 t\u1ef1 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh \u0111\u00fang<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp kh\u00f4ng \u0111\u1ee7 li\u00ean<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7, ph\u00f9 h\u1ee3p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1eadp kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m, ho\u1eb7c kh\u00f4ng ghi ng\u00e0y th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi n\u1ed9i dung kinh t\u1ebf kh\u00f4ng \u0111\u00fang, kh\u00f4ng ph\u00f9 h\u1ee3p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea kho, ki\u1ec3m k\u00ea qu\u1ef9, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n chi cho NL\u0110 kh\u00f4ng c\u00f3 k\u00fd nh\u1eadn ti\u1ec1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong><\/span>: Khi doanh nghi\u1ec7p cho NL\u0110 nh\u1eadn l\u01b0\u01a1ng n\u00ean cho NL\u0110 k\u00fd v\u00e0o bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn \u0111\u00e3 thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00ean h\u00e0ng, m\u00e3 h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01a1n v\u1ecb t\u00ednh, \u0110\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ed5i (D\u1ecbch v\u1ee5)<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3. B\u1ea3o qu\u1ea3n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u01b0\u1ee3c:<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 th\u1eddi gian<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00e2n lo\u1ea1i theo n\u1ed9i dung kinh t\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3o qu\u1ea3n \u1edf n\u01a1i an to\u00e0n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01b0a v\u00e0o l\u01b0u tr\u1eef sau 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 l\u01b0u triwx ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (5 n\u0103m: \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n, 10 n\u0103m: ch\u1ee9ng t\u1eeb d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n, v\u0129nh vi\u1ec5n \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u00f3 th\u1ec3 h\u1ee7y ch\u1ee9ng t\u1eeb<\/span><\/li>\n<\/ul>\n<h2><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-19375\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Nhung-rui-ro-thuong-gap-ve-chung-tu-ke-toan.jpg\" alt=\"Video b\u00e0i gi\u1ea3ng Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n\" width=\"450\" height=\"274\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Nhung-rui-ro-thuong-gap-ve-chung-tu-ke-toan.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Nhung-rui-ro-thuong-gap-ve-chung-tu-ke-toan-300x183.jpg 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean\u00a0\u0111\u00e2y ch\u00fang t\u00f4i\u00a0\u0111\u00e3 tr\u00ecnh b\u00e0y\u00a0\u0111\u1ebfn c\u00e1c b\u1ea1n m\u1ed9t ph\u1ea7n b\u00e0i h\u1ecdc c\u1ee7a l\u1edbp &#8220;<a href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-nang-cao\/\" target=\"_blank\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u00e2ng cao<\/a>&#8221; do <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">Trung t\u00e2m\u00a0\u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n Centax t\u1ed5 ch\u1ee9c<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 tham gia c\u00e1c bu\u1ed5i \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n n\u00e2ng cao c\u1ee7a Centax c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd <span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/centax.dsoftware.vn\/khoa-hoc-ke-toan-tong-hop-co-ban\/\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 nh\u1eefng gi\u1ea5y t\u1edd, v\u1eadt mang tin th\u1ec3 hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u00e3 ho\u00e0n th\u00e0nh, l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n g\u1eb7p nh\u1eefng r\u1ee7i ro g\u00ec? C\u00e1ch gi\u1ea3i quy\u1ebft \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o? N\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn trong b\u00e0i gi\u1ea3ng c\u1ee7a L\u1edbp k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p n\u00e2ng cao c\u1ee7a K\u1ebf to\u00e1n Centax. K\u1ebf to\u00e1n Centax xin chia s\u1ebb n\u1ed9i dung n\u00e0y trong Video b\u00e0i gi\u1ea3ng Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19375,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2314],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19305"}],"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=19305"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19305\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19375"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19305"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}