{"id":25787,"date":"2016-09-29T02:04:52","date_gmt":"2016-09-29T02:04:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25787"},"modified":"2016-09-29T02:04:37","modified_gmt":"2016-09-29T02:04:37","slug":"phuong-phap-ke-toan-thue-va-cac-khoan-phai-nop-nha-nuoc-theo-thong-tu-133-tk-333","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25787","title":{"rendered":"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 – TK 333"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016 – 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 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc theo Th\u00f4ng t\u01b0 133 – TK 333.<\/span><\/h2>\n

I. Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (3331).<\/span><\/strong><\/h2>\n

1. K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra (TK 33311).<\/span><\/strong><\/h3>\n

a. K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/span><\/p>\n

Khi xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu, thu nh\u1eadp theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi:<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 511, 515, 711 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

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

b. K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span><\/p>\n

K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t trong 2 ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed1 sau:<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p 1: T\u00e1ch ri\u00eang ngay s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p khi xu\u1ea5t h\u00f3a \u0111\u01a1n, th\u1ef1c hi\u1ec7n nh\u01b0 \u0111i\u1ec3m a n\u00eau tr\u00ean;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p 2: Ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, \u0111\u1ecbnh k\u1ef3 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 511, 515, 711<\/span><\/p>\n

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

c. Khi n\u1ed9p thu\u1ebf GTGT v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n

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

2. K\u1ebf to\u00e1n thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u (TK 33312).<\/span><\/strong><\/h3>\n

a. Khi nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n v\u00e0 gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 nh\u1eadp kh\u1ea9u (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u), ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 153, 156,211,611,…<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p NN (3333)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 331.<\/span><\/p>\n

b. Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \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<\/span><\/p>\n

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

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng \u00a0h\u00f3a,TSC\u0110 nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 153, 156, 211, 611,…<\/span><\/p>\n

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

c. Khi th\u1ef1c n\u1ed9p thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc,\u00a0<\/span>ghi:<\/span><\/p>\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312)<\/span><\/p>\n

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

d. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (\u00e1p d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \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<\/span><\/p>\n

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

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o NSNN c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ph\u1ea3n \u00e1nh gi\u1ea3m ngh\u0129a v\u1ee5 v\u1edbi NSNN v\u1ec1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (n\u1ebfu ch\u01b0a thanh to\u00e1n ngay ti\u1ec1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (ghi gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u1ec3 n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u).<\/span><\/p>\n

– B\u00ean nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p nh\u01b0 b\u00ean giao \u1ee7y th\u00e1c m\u00e0 ch\u1ec9 ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9)<\/span><\/p>\n

N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/p>\n

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

3. K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/strong><\/h3>\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n t\u00ednh, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p trong k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span><\/p>\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng, k\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean TK 133. \u0110\u1ecbnh k\u1ef3, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u ra, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed c\u00f3<\/span>\u00a0li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n)<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span>c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p)<\/span><\/p>\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

4. K\u1ebf to\u00e1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m.<\/span><\/strong><\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 33311 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p)<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (N\u1ebfu s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i b\u1eb1ng ti\u1ec1n)<\/span><\/p>\n

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

– K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT, ghi:<\/span><\/p>\n

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

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

II. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TK 3332)<\/span><\/strong><\/h2>\n

1. \u00a0K\u1ebf to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5:<\/span><\/strong><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, 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 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span><\/p>\n

C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. \u0110\u1ecbnh k\u1ef3 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n 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 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

2. Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 152, 156,211,611,…<\/span><\/p>\n

C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, v\u00ed d\u1ee5<\/span><\/p>\n

nh\u01b0 h\u00e0ng qu\u00e1 c\u1ea3nh \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ngay t\u1ea1i kho ngo\u1ea1i quan, khi n\u1ed9p thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea5u, ghi:<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

3. Khi n\u1ed9p ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n

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

4. K\u1ebf to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m:<\/span><\/strong><\/h3>\n

– Thu\u1ebf TT\u0110B c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, ghi:<\/span><\/p>\n

N\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B<\/span><\/p>\n

C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu h\u00e0ng \u0111\u00e3 xu\u1ea5t b\u00e1n )<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 156 (n\u1ebfu xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i).<\/span><\/p>\n

– Thu\u1ebf TT\u0110B c\u1ee7a TSC\u0110 \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m,\u00a0<\/span>ghi:<\/span><\/p>\n

N\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B<\/span><\/p>\n

C\u00f3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i TSC\u0110)<\/span><\/p>\n

C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c (n\u1ebfu \u0111\u00e3 b\u00e1n TSC\u0110).<\/span><\/p>\n

– Thu\u1ebf TT\u0110B \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, khi \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, ghi:<\/span><\/p>\n

N\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B<\/span><\/p>\n

C\u00f3 TK 1388 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

5.\u00a0\u00a0K\u1ebf to\u00e1n thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, TSC\u0110, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n: Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 thu\u1ebf \u1edf kh\u00e2u b\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n b\u1eb1ng ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 TK 3332 – Thu\u1ebf TT\u0110B (n\u1ebfu \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p)<\/span><\/p>\n

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

6. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh <\/span><\/p>\n

C\u00f3 c\u00e1c TK 154, 155 C\u00f3 TK 3332 – Thu\u1ebf TT\u0110B.<\/span><\/p>\n

7. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (\u00e1p d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/strong><\/h3>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TT\u0110B t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 156,211,611,…<\/span><\/p>\n

C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o NSNN c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ph\u1ea3n \u00e1nh gi\u1ea3m ngh\u0129a v\u1ee5 v\u1edbi NSNN v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, ghi:<\/span><\/p>\n

N\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (n\u1ebfu ch\u01b0a thanh to\u00e1n ngay ti\u1ec1n thu\u1ebf TT\u0110B cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (ghi gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u1ec3 n\u1ed9p thu\u1ebf TT\u0110B).<\/span><\/p>\n

– B\u00ean nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p nh\u01b0 b\u00ean giao \u1ee7y th\u00e1c m\u00e0 ch\u1ec9 ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9)<\/span><\/p>\n

N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/p>\n

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

III. Thu\u1ebf xu\u1ea5t kh\u1ea9u (TK 3333)<\/span><\/strong><\/h2>\n

1. K\u1ebf to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5:<\/span><\/strong><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u, 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 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf XK).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u00a0giao d\u1ecbch ph\u00e1t sinh, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 thu\u1ebf xu\u1ea5t kh\u1ea9u. \u0110\u1ecbnh k\u1ef3 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n 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 3333 – Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf XK).<\/span><\/p>\n

2. Khi n\u1ed9p ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0o NSNN, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf XK)<\/span><\/p>\n

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

3. Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m (n\u1ebfu c\u00f3), ghi:<\/span><\/strong><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112,3333<\/span><\/p>\n

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

4. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c (\u00e1p d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/strong><\/h3>\n

– Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p nh\u01b0 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u th\u00f4ng th\u01b0\u1eddng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a m\u1ee5c n\u00e0y.<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o NSNN c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ph\u1ea3n \u00e1nh gi\u1ea3m ngh\u0129a v\u1ee5 v\u1edbi NSNN v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, ghi:<\/span><\/p>\n

N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf XK)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (n\u1ebfu ch\u01b0a thanh to\u00e1n ngay ti\u1ec1n thu\u1ebf XK cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (ghi gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u1ec3 n\u1ed9p thu\u1ebf XK).<\/span><\/p>\n

– B\u00ean nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p nh\u01b0 b\u00ean giao \u1ee7y th\u00e1c m\u00e0 ch\u1ec9 ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9)<\/span><\/p>\n

N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/p>\n

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

IV. Thu\u1ebf nh\u1eadp kh\u1ea9u (TK 3333)<\/span><\/strong><\/h2>\n

1. Khi nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3, ho\u1eb7c \u0111\u00e3 thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 nh\u1eadp kh\u1ea9u (gi\u00e1 c\u00f3 thu\u1ebf nh\u1eadp kh\u1ea9u), ghi:<\/span><\/strong><\/p>\n

N\u1ee3 c\u00e1c TK 152, 156, 211, 611,… (gi\u00e1 c\u00f3 thu\u1ebf nh\u1eadp kh\u1ea9u)<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 111, 112, 331.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, v\u00ed d\u1ee5 nh\u01b0 h\u00e0ng qu\u00e1 c\u1ea3nh \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ngay t\u1ea1i kho ngo\u1ea1i quan, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n

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

2. Khi n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf NK)<\/span><\/p>\n

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

3. K\u1ebf to\u00e1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m<\/span><\/strong><\/h3>\n

– Thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, ghi:<\/span><\/p>\n

N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf NK)<\/span><\/p>\n

C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu h\u00e0ng \u0111\u00e3 xu\u1ea5t b\u00e1n )<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 156 (n\u1ebfu xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i).<\/span><\/p>\n

Thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a TSC\u0110 \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, ghi:<\/span><\/p>\n

N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf Nh\u1eadp kh\u1ea9u)<\/span><\/p>\n

C\u00f3 TK 211 – TSC\u0110 (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i TSC\u0110)<\/span><\/p>\n

C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c (n\u1ebfu \u0111\u00e3 b\u00e1n TSC\u0110).<\/span><\/p>\n

– Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u01b0\u1ee3c ho\u00e0n khi t\u00e1i xu\u1ea5t (v\u00ed d\u1ee5 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p khi nh\u1eadp kh\u1ea9u h\u00e0ng ph\u1ee5c v\u1ee5 gia c\u00f4ng, ch\u1ebf bi\u1ebfn), ghi:<\/span><\/p>\n

N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf NK)<\/span><\/p>\n

C\u00f3 TK 1388 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb NSNN, ghi:<\/span><\/p>\n

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

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

4. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (\u00e1p d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/strong><\/h3>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 156, 211, 611,… (gi\u00e1 c\u00f3 thu\u1ebf nh\u1eadp kh\u1ea9u)<\/span><\/p>\n

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

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o NSNN c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ph\u1ea3n \u00e1nh gi\u1ea3m ngh\u0129a v\u1ee5 v\u1edbi NSNN v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

N\u1ee3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf NK)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (n\u1ebfu ch\u01b0a thanh to\u00e1n ti\u1ec1n thu\u1ebf NK cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/p>\n

C\u00f3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (ghi gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u1ec3 n\u1ed9p thu\u1ebf NK).<\/span><\/p>\n

– B\u00ean nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p nh\u01b0 b\u00ean giao \u1ee7y th\u00e1c m\u00e0 ch\u1ec9 ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9)<\/span><\/p>\n

N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/p>\n

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

V. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TK 3334)<\/span><\/strong><\/h2>\n

1. C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc h\u00e0ng qu\u00fd theo quy \u0111\u1ecbnh, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

2. Khi n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o NSNN, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

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

3. Cu\u1ed1i n\u0103m, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh:<\/span><\/strong><\/h3>\n

– \u00a0N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

N\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

C\u00f3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

– N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i n\u1ed9p thi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

VI. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TK 3335)<\/span><\/strong><\/h2>\n

1. \u00a0Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3335).<\/span><\/p>\n

2. Khi chi tr\u1ea3 thu nh\u1eadp cho c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf:<\/span><\/strong><\/h3>\n

+ Kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi chi tr\u1ea3 ti\u1ec1n th\u00f9 lao, d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i…, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154, 631, 642 (t\u1ed5ng s\u1ed5 ph\u1ea3i thanh to\u00e1n); ho\u1eb7c<\/span><\/p>\n

N\u1ee3 TK 353 – Qu\u1ef3 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng ti\u1ec1n ph\u1ea3i thanh to\u00e1n) (3531)<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3335) (s\u1ed1 thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed5 ti\u1ec1n th\u1ef1c tr\u1ea3).<\/span><\/p>\n

+ Kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi chi tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i c\u00f3 thu nh\u1eadp, ghi:<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3)<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3335) (s\u1ed1 thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3).<\/span><\/p>\n

3. Khi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc thay cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3335)<\/span><\/p>\n

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

VII. Thu\u1ebf t\u00e0i nguy\u00ean (TK 3336)<\/span><\/strong><\/h2>\n

1. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p, ghi:<\/span><\/strong><\/h3>\n

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

C\u00f3 TK 3336 – Thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n

2. Khi th\u1ef1c n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 3336 – Thu\u1ebf t\u00e0i nguy\u00ean<\/span><\/p>\n

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

VIII. Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t (TK 3337)<\/span><\/strong><\/h2>\n

1. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422)<\/span><\/p>\n

C\u00f3 TK 3337 – Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span><\/p>\n

2. Khi n\u1ed9p ti\u1ec1n thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 3337 – Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/span><\/p>\n

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

IX. Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/strong><\/h2>\n

1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu 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 kh\u00f4ng bao g\u1ed3m thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu kh\u00e1c, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 111, 112, 131 (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 b\u00e1n kh\u00f4ng c\u00f3 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu kh\u00e1c)<\/span><\/p>\n

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

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

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngay s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn bao g\u1ed3m c\u1ea3 thu\u1ebf nh\u01b0ng \u0111\u1ecbnh k\u1ef3 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec ph\u1ea3i ghi gi\u1ea3m doanh thu:<\/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 (chi ti\u1ebft t\u1eebng lo\u1ea1i thu\u1ebf).<\/span><\/p>\n

2. Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf v\u1ec1 s\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 ghi nh\u1eadn v\u00e0o gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng mua, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 152, 156,211,611,…<\/span><\/p>\n

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

– Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh <\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 154, 155<\/span><\/p>\n

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

3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

– Khi n\u1ed9p ti\u1ec1n thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

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

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thu\u1ebf BVMT m\u00e0 b\u00ean giao \u1ee7y th\u00e1c chuy\u1ec3n tr\u1ea3, ghi:<\/span><\/p>\n

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

C\u00f3 TK 1388 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

4. K\u1ebf to\u00e1n thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m:<\/span><\/strong><\/h3>\n

– Thu\u1ebf BVMT c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, ghi:<\/span><\/p>\n

N\u1ee3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/p>\n

C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu h\u00e0ng \u0111\u00e3 xu\u1ea5t b\u00e1n)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 156 (n\u1ebfu xu\u1ea5t h\u00e0ng tr\u1ea3 l\u1ea1i).<\/span><\/p>\n

– Thu\u1ebf BVMT c\u1ee7a TSC\u0110 \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m,\u00a0<\/span>ghi:<\/p>\n

N\u1ee3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/p>\n

C\u00f3 TK 2111 – TSC\u0110 h\u1eefu h\u00ecnh (n\u1ebfu xu\u1ea5t tr\u1ea3 l\u1ea1i TSC\u0110)<\/span><\/p>\n

C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c (n\u1ebfu \u0111\u00e3 b\u00e1n TSC\u0110).<\/span><\/p>\n

– Thu\u1ebf BVMT \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u01b0ng h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a \u0111om v\u1ecb, khi \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, ghi:<\/span><\/p>\n

N\u1ee3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/p>\n

C\u00f3 TK 1388 -Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

5.\u00a0K\u1ebf to\u00e1n thu\u1ebf BVMT ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, TSC\u0110, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n: Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 thu\u1ebf \u1edf kh\u00e2u b\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/p>\n

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

X. C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (33382), ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c(3339)<\/span><\/strong><\/h2>\n

– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mua v\u1ec1 (khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng), ghi:<\/span><\/p>\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339).<\/span><\/p>\n

– Khi th\u1ef1c n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (nh\u01b0 thu\u1ebf nh\u00e0 th\u1ea7u), ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc( 33382, 3339)<\/span><\/p>\n

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

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>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 – TK 333.<\/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

Nguy\u00ean t\u1eafc 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 gi\u1ea3m 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","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":25767,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3475],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25787"}],"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=25787"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25787\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25767"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25787"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}