{"id":25784,"date":"2016-09-30T23:06:04","date_gmt":"2016-09-30T23:06:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25784"},"modified":"2016-09-30T23:06:21","modified_gmt":"2016-09-30T23:06:21","slug":"phuong-phap-ke-toan-phai-tra-cho-nguoi-ban-theo-thong-tu-133-tk-331","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25784","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 331."},"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 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 331<\/span><\/h2>\n

1. Mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ch\u01b0a tr\u1ea3 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n v\u1ec1 nh\u1eadp kho trong tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean ho\u1eb7c khi mua TSC\u0110:<\/span><\/strong><\/h2>\n

a. Tr\u01b0\u1eddng h\u1ee3p mua trong n\u1ed9i \u0111\u1ecba, ghi:<\/span><\/p>\n

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

N\u1ee3 c\u00e1c TK 152, 153, 156, 157, 211 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331, 1332)<\/span><\/p>\n

C\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 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u, ghi:<\/span><\/strong><\/h2>\n

– \u00a0Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u bao g\u1ed3m c\u1ea3 thu\u1ebf TT\u0110B, thu\u1ebf NK, thu\u1ebf BVMT (n\u1ebfu c\u00f3) v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 153, 156, 157,211<\/span><\/p>\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n C\u00f3 TK 3332 – Thu\u1ebf TT\u0110B (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u, n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312) (Thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb).<\/span><\/p>\n

– \u00a0N\u1ebfu thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331, 1332)<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312).<\/span><\/p>\n

2. Mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ch\u01b0a tr\u1ea3 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n v\u1ec1 nh\u1eadp kho trong tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3:<\/span><\/strong><\/h2>\n

a. Tr\u01b0\u1eddng h\u1ee3p mua trong n\u1ed9i \u0111\u1ecba:<\/span><\/p>\n

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

N\u1ee3 TK 611- Mua h\u00e0ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

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

C\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 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u bao g\u1ed3m c\u1ea3 thu\u1ebf TT\u0110B, thu\u1ebf XK, thu\u1ebf BVMT (n\u1ebfu c\u00f3) v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 TK 611 – Mua h\u00e0ng<\/span><\/p>\n

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

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312) (Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\u00a0<\/span>c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/p>\n

C\u00f3 TK 3332 – Thu\u1ebf TT\u0110B (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u, n\u1ebfu c\u00f3) C\u00f3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT h\u00e0ng NK \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312).<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 XDCB theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u, khi nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao c\u1ee7a b\u00ean nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp, c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng giao th\u1ea7u v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp, h\u00f3a \u0111\u01a1n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh:<\/span><\/strong><\/h2>\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 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

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

C\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 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 XDCB bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

4. Khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n ho\u1eb7c thanh to\u00e1n s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 c\u00e1c TK 111, 112, 341,…<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/span><\/strong><\/h2>\n

– Ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \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)<\/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

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

C\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

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

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\u1ec3m \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n 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 h\u01a1n t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (1112, 1122), 331.<\/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), 331 (ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a t\u00e0i kho\u1ea3n ti\u1ec1n nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc)<\/span><\/p>\n

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

– Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh th\u00ec gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mua, chi ph\u00ed XDCB d\u1edf dang, n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n 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, ph\u1ea7n gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 c\u00f2n ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn t\u00e0i s\u1ea3n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 151, 152, 153, 156,211,241, …<\/span><\/p>\n

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

6. Khi nh\u1eadn l\u1ea1i ti\u1ec1n do ng\u01b0\u1eddi b\u00e1n ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc v\u00ec kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ghi:<\/span><\/strong><\/h2>\n

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

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

7. Nh\u1eadn d\u1ecbch v\u1ee5 cung c\u1ea5p (chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n, qu\u1ea3ng c\u00e1o, d\u1ecbch v\u1ee5 kh\u00e1c) c\u1ee7a ng\u01b0\u1eddi b\u00e1n:<\/span><\/strong><\/h2>\n

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

N\u1ee3 c\u00e1c TK 156, 241, 242, 642, 635, 811<\/span><\/p>\n

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

C\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 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

8. Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 do thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ghi:<\/span><\/strong><\/h2>\n

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

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

9. Tr\u01b0\u1eddng h\u1ee3p v\u1eadt t\u01b0, h\u00e0ng h\u00f3a mua v\u00e0o ph\u1ea3i tr\u1ea3 l\u1ea1i ho\u1eb7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn gi\u1ea3m gi\u00e1 do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ph\u1ea9m ch\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 156,611,…<\/span><\/p>\n

10. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng t\u00ecm ra ch\u1ee7 n\u1ee3 ho\u1eb7c ch\u1ee7 n\u1ee3 kh\u00f4ng \u0111\u00f2i v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd ghi t\u0103ng thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

11. \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u ch\u00ednh, khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5 theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, phi\u1ebfu gi\u00e1 c\u00f4ng tr\u00ecnh, bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh v\u00e0 h\u1ee3p \u0111\u1ed3ng giao th\u1ea7u ph\u1ee5, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span><\/p>\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5 g\u1ed3m c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o).<\/span><\/p>\n

12. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng.<\/span><\/strong><\/p>\n

– Khi nh\u1eadn h\u00e0ng b\u00e1n \u0111\u1ea1i l\u00fd, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i v\u00e0 ghi ch\u00e9p th\u00f4ng tin v\u1ec1 h\u00e0ng nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi b\u00e1n h\u00e0ng nh\u1eadn \u0111\u1ea1i l\u00fd, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 giao b\u00e1n \u0111\u1ea1i l\u00fd + thu\u1ebf).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi doanh nghi\u1ec7p theo d\u00f5i v\u00e0 ghi ch\u00e9p th\u00f4ng tin v\u1ec1 h\u00e0ng nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd \u0111\u00e3 xu\u1ea5t b\u00e1n trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng, t\u00ednh v\u00e0o doanh thu hoa h\u1ed3ng v\u1ec1 b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, ghi:<\/span><\/p>\n

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

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

– Khi thanh to\u00e1n ti\u1ec1n cho b\u00ean giao h\u00e0ng \u0111\u1ea1i l\u00fd, ghi:<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 b\u00e1n tr\u1eeb (-) hoa h\u1ed3ng \u0111\u1ea1i l\u00fd)<\/span><\/p>\n

C\u00f3 c\u00e1c TK111, 112.<\/span><\/p>\n

13. K\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb giao \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u:<\/span><\/strong><\/h2>\n

– Khi tr\u1ea3 tr\u01b0\u1edbc m\u1ed9t kho\u1ea3n ti\u1ec1n \u1ee7y th\u00e1c mua h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng \u1ee7y \u00a0th\u00e1c nh\u1eadp kh\u1ea9u cho \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u m\u1edf LC… c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 331- Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (chi ti\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– Khi nh\u1eadn h\u00e0ng \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u do b\u00ean nh\u1eadn \u1ee7y th\u00e1c giao tr\u1ea3, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

– Khi tr\u1ea3 ti\u1ec1n cho \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y \u00a0th\u00e1c nh\u1eadp kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u00e0ng nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (chi ti\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– Ph\u00ed \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u ph\u1ea3i tr\u1ea3 \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 151, 152, 156,211,…<\/span><\/p>\n

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

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (chi ti\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c).<\/span><\/p>\n

– Vi\u1ec7c thanh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 thanh to\u00e1n \u1ee7y th\u00e1c m\u00e0 ph\u1ea3n \u00e1nh qua c\u00e1c TK 138 v\u00e0 TK 338.<\/span><\/p>\n

14. T\u1ea1i th\u1eddi \u0111i\u1ec3m \u00a0l\u1eadp BCTC, s\u1ed1 d\u01b0 n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n l\u00e0 kho\u1ea3n 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 cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch:<\/span><\/strong><\/h2>\n

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

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

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

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

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 331<\/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 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 133 \u2013 TK 334<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc theo Th\u00f4ng t\u01b0 133 \u2013 TK 333<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc theo Th\u00f4ng t\u01b0 133 \u2013 TK 333<\/a><\/span><\/p>\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..<\/p>\n","protected":false},"author":7,"featured_media":25785,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3408,3409],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25784"}],"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=25784"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25784\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25785"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25784"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}