{"id":25777,"date":"2016-09-29T02:12:27","date_gmt":"2016-09-29T02:12:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25777"},"modified":"2016-09-29T02:12:27","modified_gmt":"2016-09-29T02:12:27","slug":"phuong-phap-ke-toan-xay-dung-co-ban-do-dang-theo-thong-tu-133-tk-241","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25777","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 133 – TK 241"},"content":{"rendered":"
\"Th\u00f4ng<\/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 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 133 – TK 241<\/span><\/h2>\n

I. K\u1ebf to\u00e1n chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB<\/span><\/strong><\/h2>\n

1. Tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho nh\u00e0 th\u1ea7u<\/span><\/strong><\/h3>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n:<\/span><\/p>\n

– Ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n, ghi;<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n

C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/p>\n

– Khi nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh, k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed XDCB d\u1edf dang \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span><\/p>\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/span><\/p>\n

– Ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ebfm \u1ee9ng tr\u01b0\u1edbc, ghi:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 TK ti\u1ec1n s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5:<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112 (1112, 1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1)<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 TK ti\u1ec1n s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf:<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112 (1112, 1122).<\/span><\/p>\n

Ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1: Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay t\u1ea1i th\u1eddi \u0111i\u1ebfm \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho nh\u00e0 th\u1ea7u ho\u1eb7c ghi nh\u1eadn \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 t\u00e0i kho\u1ea3n ti\u1ec1n l\u1edbn hcm t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ebfm \u1ee9ng tr\u01b0\u1edbc)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112(1112, 1122).<\/span><\/p>\n

(+) N\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (1112, 1122) (ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a t\u00e0i kho\u1ea3n ti\u1ec1n nh\u1ecf hon t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh, chi ph\u00ed XDCB d\u1edf dang t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, chi ph\u00ed XDCB d\u1edf dang t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng tr\u00ecnh XDCB ho\u00e0n th\u00e0nh, nghi\u1ec7m thu \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

2. Nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng XDCB, kh\u1ed1i l\u01b0\u1ee3ng s\u1eeda ch\u1eefa TSC\u0110 ho\u00e0n th\u00e0nh do b\u00ean nh\u1eadn th\u1ea7u b\u00e0n giao, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng giao th\u1ea7u, bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh v\u00e0 h\u00f3a \u0111\u01a1n, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang (2412, 2413)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (n\u1ebfu c\u00f3)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

3. Khi mua thi\u1ebft b\u1ecb \u0111\u1ea7u t\u01b0 XDCB, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n th\u1eb3ng thi\u1ebft b\u1ecb kh\u00f4ng c\u1ea7n l\u1eafp \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m thi c\u00f4ng giao cho b\u00ean nh\u1eadn th\u1ea7u, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 331- Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

4. Tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi nh\u1eadn th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0 XDCB, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

5. Xu\u1ea5t thi\u1ebft b\u1ecb \u0111\u1ea7u t\u01b0 XDCB giao cho b\u00ean nh\u1eadn th\u1ea7u:<\/span><\/strong><\/h3>\n

a. \u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb kh\u00f4ng c\u1ea7n l\u1eafp, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

b. \u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb c\u1ea7n l\u1eafp:<\/span><\/p>\n

– Khi xu\u1ea5t thi\u1ebft b\u1ecb giao cho b\u00ean nh\u1eadn th\u1ea7u, k\u1ebf to\u00e1n ch\u1ec9 theo d\u00f5i chi ti\u1ebft thi\u1ebft b\u1ecb \u0111\u01b0a \u0111i l\u1eafp.<\/span><\/p>\n

– Khi c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh c\u1ee7a b\u00ean B b\u00e0n giao, \u0111\u01b0\u1ee3c nghi\u1ec7m thu v\u00e0 ch\u1ea5p nh\u1eadn thanh to\u00e1n, th\u00ec gi\u00e1 tr\u1ecb thi\u1ebft b\u1ecb \u0111\u01b0a \u0111i l\u1eafp m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang (2412)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

6. Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed kh\u00e1c, nh\u01b0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, chi ph\u00ed \u0111\u1ea5u th\u1ea7u (sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu t\u1eeb vi\u1ec7c b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u), chi ph\u00ed th\u00e1o d\u1ee1 ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng (sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ph\u1ebf li\u1ec7u c\u00f3 th\u1ec3 thu h\u1ed3i)… ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang (2412)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (n\u1ebfu c\u00f3)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 1 12,331,335,…<\/span><\/p>\n

S\u1ed1 ti\u1ec1n b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u sau khi b\u00f9 tr\u1eeb v\u1edbi chi ph\u00ed \u0111\u1ea5u th\u1ea7u, n\u1ebfu c\u00f2n th\u1eeba \u0111\u01b0\u1ee3c k\u1ec3 to\u00e1n gi\u1ea3m chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng (ghi v\u00e0o b\u00ean C\u00f3 TK 2412).<\/span><\/p>\n

7. Kho\u1ea3n ti\u1ec1n ph\u1ea1t nh\u00e0 th\u1ea7u thu \u0111\u01b0\u1ee3c v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0m gi\u1ea3m s\u1ed1 ph\u1ea3i thanh to\u00e1n cho nh\u00e0 th\u1ea7u, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 112,331<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 241 – XDCB d\u1edf dang.<\/span><\/p>\n

8. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB (k\u1ec3 c\u1ea3 giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh:<\/span><\/strong><\/h3>\n

– N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK li\u00ean quan<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

9. \u0110\u1ed1i v\u1edbi chi ph\u00ed ch\u1ea1y th\u1eed v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/strong><\/h3>\n

a. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ch\u1ea1y th\u1eed kh\u00f4ng s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m th\u1eed, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

b. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1eed t\u1ea1o ra s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed:<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed ch\u1ea1y th\u1eed c\u00f3 t\u1ea3i \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m th\u1eed, k\u1ebf to\u00e1n t\u1eadp h\u1ee3p to\u00e0n b\u1ed9 chi ph\u00ed, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

– Khi nh\u1eadp kho s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, ghi:<\/span><\/p>\n

N\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

– Khi xu\u1ea5t b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang (b\u00e1n ngay kh\u00f4ng qua nh\u1eadp kho)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea5m s\u1ea3n xu\u1ea5t th\u1eed:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed l\u1edbn h\u01a1n s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00ea ghi t\u0103ng chi ph\u00ed \u0111\u00e2u t\u01b0 XDCB d\u1edf dang, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed nh\u1ecf h\u01a1n s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u1ec3 ghi gi\u1ea3m chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB d\u1edf dang, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 241 – XDCB d\u1edf dang.<\/span><\/p>\n

10. Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, vi\u1ec7c nghi\u1ec7m thu t\u1ed5ng th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u00a0xong t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e0n giao v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng: N\u1ebfu quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t ngay th\u00ec c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t \u0111\u1ec3 ghi s\u1ed5. N\u1ebfu quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00ec ghi t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 theo gi\u00e1 t\u1ea1m t\u00ednh (gi\u00e1 t\u1ea1m t\u00ednh l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, c\u0103n c\u1ee9 v\u00e0o TK 241 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ea1m t\u00ednh). C\u1ea3 2 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ghi nh\u01b0 sau:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 211,217<\/span><\/p>\n

N\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m (sau khi ho\u00e0n th\u00e0nh c\u00f3 m\u1ed9t ph\u1ea7n B\u0110S d\u00f9ng \u0111\u1ec3 b\u00e1n m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c tr\u00ean TK 154)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 241 – XDCB d\u1edf dang (gi\u00e1 \u0111\u01b0\u1ee3c duy\u1ec7t ho\u1eb7c gi\u00e1 t\u1ea1m t\u00ednh).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh \u0111\u00e3 ho\u00e0n th\u00e0nh, nh\u01b0ng ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, \u0111ang ch\u1edd l\u1eadp ho\u1eb7c duy\u1ec7t quy\u1ebft to\u00e1n th\u00ec k\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 241 “XDCB d\u1edf dang” theo d\u00f5i ri\u00eang c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh ch\u1edd b\u00e0n giao v\u00e0 duy\u1ec7t quy\u1ebft to\u00e1n.<\/span><\/p>\n

11. Khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c duy\u1ec7t th\u00ec k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 t\u1ea1m t\u00ednh theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c duy\u1ec7t, ghi;<\/span><\/strong><\/h3>\n

– N\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c duy\u1ec7t c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n gi\u00e1 t\u1ea1m t\u00ednh:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ph\u00ed duy\u1ec7t b\u1ecf ph\u1ea3i thu h\u1ed3i)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 211,217, 155.<\/span><\/p>\n

– N\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c duy\u1ec7t c\u00f3 gi\u00e1 tr\u1ecb cao h\u01a1n gi\u00e1 t\u1ea1m t\u00ednh:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 211,217, 155<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

– N\u1ebfu TSC\u0110 h\u00ecnh th\u00e0nh b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i, khi ch\u1ee7 \u0111\u1ea7u t\u01b0 duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n ghi t\u0103ng qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110:<\/span><\/p>\n

N\u1ee3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span><\/p>\n

12. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ee7y b\u1ecf ho\u1eb7c thu h\u1ed3i, k\u1ebf to\u00e1n thanh l\u00fd d\u1ef1 \u00e1n v\u00e0 thu h\u1ed3i chi ph\u00ed \u0111\u1ea7u t\u01b0. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed kh\u00e1c ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n,ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 111, 112 (S\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd d\u1ef1 \u00e1n)<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (S\u1ed1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (S\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 241 – XDCB d\u1edf dang.<\/span><\/p>\n

II. K\u1ebf to\u00e1n s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110T:<\/span><\/strong><\/h2>\n

C\u00f4ng t\u00e1c s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110T c\u1ee7a doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh theo ph\u01b0\u01a1ng th\u1ee9c t\u1ef1 l\u00e0m ho\u1eb7c giao th\u1ea7u.<\/span><\/p>\n

1. Khi chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, B\u0110S\u0110T ph\u00e1t sinh \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o b\u00ean N\u1ee3 TK 241 “XDCB d\u1edf dang” (2413) v\u00e0 \u0111\u01b0\u1ee3c chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110. C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb ph\u00e1t sinh chi ph\u00ed \u0111\u1ec3 h\u1ea1ch to\u00e1n:<\/span><\/strong><\/h3>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang (2413) (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112, 152, 214,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang (2413) (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c 111, 112, 152, 214, 334,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

2. Khi c\u00f4ng tr\u00ecnh s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh, n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, B\u0110S\u0110T, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 242 – Chi phi \u01b0a tr\u01b0\u1edbc (n\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n)<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (n\u1ebfu tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa \u0111\u1ecbnh k\u1ef3)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 241 – XDCB d\u1edf dang (2413).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, B\u0110S\u0110T ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 211,217<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 241 – XDCB d\u1edf dang (2413).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 133 – TK 241<\/span><\/h2>\n

\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><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n nguy\u00ean li\u1ec7u v\u1eadt li\u1ec7u theo th\u00f4ng t\u01b0 133 \u2013 TK 152<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo Th\u00f4ng t\u01b0 133 \u2013 TK 133<\/a><\/span><\/p>\n

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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..<\/p>\n","protected":false},"author":7,"featured_media":25732,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3404,3405],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25777"}],"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=25777"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25777\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25732"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25777"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}