{"id":24219,"date":"2016-07-25T01:51:38","date_gmt":"2016-07-25T01:51:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24219"},"modified":"2016-11-30T08:51:27","modified_gmt":"2016-11-30T08:51:27","slug":"hach-toan-bao-hiem-cho-giam-doc-cong-ty-tnhh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24219","title":{"rendered":"H\u1ea1ch to\u00e1n b\u1ea3o hi\u1ec3m cho gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH"},"content":{"rendered":"
\"H\u1ea1ch<\/a>

<\/span> H\u1ea1ch to\u00e1n b\u1ea3o hi\u1ec3m cho gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u00e2u h\u1ecfi 2:\u00a0<\/strong><\/span><\/p>\n

C\u00f4ng ty e l\u00e0 c\u00f4ng ty TNHH 1 TV theo quy\u1ebft \u0111\u1ecbnh 48. C\u00f4ng ty kh\u00f4ng l\u00e0m l\u01b0\u01a1ng cho gi\u00e1m \u0111\u1ed1c nh\u01b0ng G\u0110 v\u1eabn ph\u1ea3i \u0111\u00f3ng B\u1ea3o hi\u1ec3m. V\u1eady cho e h\u1ecfi h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m cho G\u0110 nh\u01b0 th\u1ebf n\u00e0o \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

1. C\u0103n c\u1ee9, quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng<\/span><\/strong><\/span><\/h2>\n

Theo kho\u1ea3n 2 \u0111i\u1ec1u\u00a0 6 c\u1ee7a\u00a0th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0<\/a>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0111i\u1ec1u 4\u00a0th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>\u00a0c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cTi\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, chu\u0309 c\u00f4ng ty tra\u0301ch nhi\u00ea\u0323m h\u01b0\u0303u ha\u0323n m\u1ed9t tha\u0300nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh\u00a0th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.”<\/em><\/span><\/p>\n

V\u00ec v\u1eady doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 tr\u1ea3 l\u01b0\u01a1ng, t\u00ednh b\u1ea3o hi\u1ec3m\u00a0 cho G\u0110 n\u1ebfu G\u0110 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng khi t\u00ednh thu\u1ebf th\u00ec chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c cho v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 l\u01b0\u01a1ng, v\u00e0 c\u0169ng kh\u00f4ng mu\u1ed1n theo d\u00f5i ph\u1ea7n chi ph\u00ed b\u1ea3o\u00a0 hi\u1ec3m n\u00e0y, th\u00ec k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u00e0m phi\u1ebfu thu, thu s\u1ed1 ti\u1ec1n tham gia b\u1ea3o hi\u1ec3m c\u1ee7a G\u0110 c\u00f4ng ty \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. H\u1ea1ch to\u00e1n ti\u1ec1n b\u1ea3o hi\u1ec3m cho gi\u00e1m \u0111\u1ed1c<\/span><\/h2>\n

TH1: V\u1eabn t\u00ednh v\u00e0 tr\u1ea3 l\u01b0\u01a1ng cho G\u0110 khi G\u0110 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng SXKD nh\u01b0ng tr\u1eeb ra khi t\u00ednh thu\u1ebf TNDN<\/span><\/p>\n

Khi t\u00ednh c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng: <\/span><\/p>\n

N\u1ee3 TK 642<\/span><\/p>\n

C\u00f3 TK 338<\/span><\/p>\n

Khi n\u1ed9p ti\u1ec1n b\u1ea3o hi\u1ec3m : <\/span><\/p>\n

N\u1ee3 TK 338<\/span><\/p>\n

C\u00f3 TK 111, 112<\/span><\/p>\n

TH2: Khi thu ti\u1ec1n b\u1ea3o hi\u1ec3m t\u1eeb gi\u00e1m \u0111\u1ed1c :<\/span><\/p>\n

N\u1ee3 TK 111, 112<\/span><\/p>\n

C\u00f3 TK 3383<\/span><\/p>\n

Khi n\u1ed9p ti\u1ec1n cho c\u01a1 quan b\u1ea3o hi\u1ec3m :<\/span><\/p>\n

N\u1ee3 TK 3383<\/span><\/p>\n

C\u00f3 TK 111, 112<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan:\u00a0Gi\u00e1m \u0111\u1ed1c Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean c\u00f3 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m kh\u00f4ng?<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 2:\u00a0 C\u00f4ng ty e l\u00e0 c\u00f4ng ty TNHH 1 TV theo quy\u1ebft \u0111\u1ecbnh 48. C\u00f4ng ty kh\u00f4ng l\u00e0m l\u01b0\u01a1ng cho gi\u00e1m \u0111\u1ed1c nh\u01b0ng G\u0110 v\u1eabn ph\u1ea3i \u0111\u00f3ng B\u1ea3o hi\u1ec3m. V\u1eady cho e h\u1ecfi h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m cho G\u0110 nh\u01b0 th\u1ebf n\u00e0o \u1ea1? Tr\u1ea3 l\u1eddi: 1. C\u0103n c\u1ee9, quy \u0111\u1ecbnh v\u1ec1..<\/p>\n","protected":false},"author":7,"featured_media":10242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3116,3117,3118,3122],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24219"}],"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=24219"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24219\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10242"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24219"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}