{"id":25689,"date":"2016-09-24T00:00:27","date_gmt":"2016-09-24T00:00:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25689"},"modified":"2016-11-12T09:56:48","modified_gmt":"2016-11-12T09:56:48","slug":"phuong-phap-ke-toan-phai-thu-cua-khach-hang-theo-thong-tu-133-tk-131","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25689","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 – TK 131"},"content":{"rendered":"
\"\"<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT- BTC – K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 – TK 131<\/span><\/h2>\n

1. Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u01b0a thu \u0111\u01b0\u1ee3c ngay b\u1eb1ng ti\u1ec1n (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 ti\u1ec1n b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c), k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, ghi:<\/span><\/strong><\/h2>\n

a. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf, c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang ngay khi ghi nh\u1eadn doanh thu (k\u1ec3 c\u1ea3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), ghi:<\/span><\/p>\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf)<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu, ghi:<\/span><\/p>\n

N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. K\u1ebf to\u00e1n h\u00e0ng b\u00e1n b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf)<\/span><\/p>\n

N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i)<\/span><\/p>\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

3. K\u1ebf to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u00a0<\/span><\/strong><\/h2>\n

a) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u00e3 ghi ngay<\/span><\/p>\n

tr\u00ean h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 (ghi nh\u1eadn theo doanh thu thu\u1ea7n) v\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh ri\u00eang s\u1ed1 chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u00f3a \u0111\u01a1n ch\u01b0a th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n do kh\u00e1ch h\u00e0ng ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ph\u1ea3i chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 th\u00ec doanh thu ghi nh\u1eadn theo gi\u00e1 ch\u01b0a tr\u1eeb chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 (doanh thu g\u1ed9p). Sau th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, n\u1ebfu kh\u00e1ch h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 l\u00e0 kho\u1ea3n gi\u1ea3m doanh thu g\u1ed9p, ghi:<\/span><\/p>\n

N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (s\u1ed1 thu\u1ebf c\u1ee7a h\u00e0ng gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i)<\/span><\/p>\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng s\u1ed1 ti\u1ec1n gi\u1ea3m gi\u00e1).<\/span><\/p>\n

4. S\u1ed1 chi\u1ebft kh\u1ea5u thanh to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi mua khi ng\u01b0\u1eddi mua thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

5. Nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do kh\u00e1ch h\u00e0ng tr\u1ea3 (k\u1ec3 c\u1ea3 ti\u1ec1n l\u00e3i c\u1ee7a s\u1ed1 n\u1ee3 – n\u1ebfu c\u00f3), nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 111, 112<\/span><\/p>\n

C\u00f3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n ti\u1ec1n l\u00e3i).<\/span><\/p>\n

6. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/span><\/strong><\/h2>\n

a. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u00ean c\u01a1 s\u1edf ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

\u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

b. Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng tr\u1ea3 ph\u1ee5 th\u00eam cho nh\u00e0 th\u1ea7u khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng, ghi:<\/span><\/p>\n

\u00a0<\/span>N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

c)Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng hay c\u00e1c b\u00ean kh\u00e1c \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00e1c chi ph\u00ed kh\u00f4ng bao g\u1ed3m trong gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (nh\u01b0 s\u1ef1 ch\u1eadm tr\u1ec5, sai s\u00f3t c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c tranh ch\u1ea5p v\u1ec1 c\u00e1c thay \u0111\u1ed5i \u00a0trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng), ghi:<\/span><\/p>\n

N\u1ee3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

d)Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh ho\u1eb7c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

7. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u00e0 thanh to\u00e1n b\u1eb1ng h\u00e0ng (theo ph\u01b0\u01a1ng th\u1ee9c h\u00e0ng \u0111\u1ed5i h\u00e0ng), c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn trao \u0111\u1ed5i (t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ghi trong H\u00f3a \u0111\u01a1n GTGT ho\u1eb7c H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng) tr\u1eeb v\u00e0o s\u1ed1 n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 152, 153, 156<\/span><\/p>\n

N\u1ee3 TK 611 – Mua h\u00e0ng (h\u00e0ng t\u1ed3n kho k\u1ebf to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p KK\u0110K)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

8.Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u1ef1c s\u1ef1 kh\u00f4ng th\u1ec3 thu n\u1ee3 \u0111\u01b0\u1ee3c ph\u1ea3i x\u1eed l\u00fd xo\u00e1 s\u1ed5, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u1eed l\u00fd x\u00f3a n\u1ee3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (s\u1ed1 ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

9. K\u1ebf to\u00e1n kho\u1ea3n ph\u1ea3i thu v\u1ec1 ph\u00ed \u1ee7y th\u00e1c t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5113)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

10. Khi ph\u00e1t sinh doanh thu, thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng, c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 131 (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 511,711 (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh).<\/span><\/p>\n

11. Khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 cung c\u1ea5p v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5:<\/span><\/strong><\/h2>\n

a. K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u1ee9ng tr\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111 (1112), 112(1122)<\/span><\/p>\n

C\u00f3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

b. Khi chuy\u1ec3n giao v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua th\u00ec ph\u1ea7n n\u1ee3 ph\u1ea3i thu, doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u1ee9ng tr\u01b0\u1edbc v\u00e0 ph\u1ea7n n\u1ee3 ph\u1ea3i thu, doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, thu nh\u1eadp, ghi:<\/span><\/p>\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/p>\n

C\u00f3 c\u00e1c TK 511,711.<\/span><\/p>\n

12. Khi thu n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/span><\/strong><\/h2>\n

a. Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 t\u00e0i kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu n\u1ee3)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span><\/p>\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 t\u00e0i kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n:<\/span><\/p>\n

+ Khi thu c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu n\u1ee3)<\/span><\/p>\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu n\u1ee3).<\/span><\/p>\n

+ Ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1: Vi\u1ec7c ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi t\u1ea1i th\u1eddi \u0111i\u1ec1m thu n\u1ee3 ho\u1eb7c \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

(+) N\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i thu l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu n\u1ee3)<\/span><\/p>\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

(+) N\u1ebfuph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u0169a t\u1ef7 gi\u00e1 ghi s\u1ed1 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i thu nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ebfm thu n\u1ee3).<\/span><\/p>\n

13. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 d\u01b0 n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 kho\u1ea3n\u00a0<\/span>m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/span><\/strong><\/h2>\n

a. N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 131- Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

b. N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 – TK 131<\/span><\/h2>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo Th\u00f4ng t\u01b0 133 \u2013 TK 151<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i thu theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N GIAO D\u1ecaCH H\u1ee2P \u0110\u1ed2NG H\u1ee2P T\u00c1C KINH DOANH TH\u00d4NG T\u01af 133<\/a><\/span><\/p>\n

\u00a0\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/h2>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3380],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25689"}],"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=25689"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25689\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25795"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25689"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}